Vernacular Architectural Preservation of Material and Spiritual Interconnected Cultural Heritage

Vernacular architecture presents sustainable minimum-impact structures harmonized with their context and inhabitants. Heritage preserved tangible and intangible in material forms, encrypted spiritual believes of humanity's life in dwellings’ organization unveiling the details of our ancestors’ life and world cultures’ connectivity. Instigated by modern-world urbanization, sustainability and cultural diversity issues, the study is researching on cultures connectivity, corresponding to the scale and context of the global cityscape and attempting to synthesize vernacular heritage. The objective of this research is to study indigenous human congruent architectural examples and their relationship with intangible aspects of habitat. This paper will be adopting a qualitative method, by which it aims to study and observe various examples so as to analyze interconnections of Siberian Chums and Native-American Tipi, their design driving forces, settlement of the 2nd century BC- Arkaim and Japanese traditional architecture

Journalists as a professional community

В статье рассматривается профессиональные общность журналистов через такие аспекты, как содержание деятельности, профессиональные ценности, нормы и профессиональную идентичность. Особое внимание уделяется проблеме трансформации профессиональных ценностей журналистов.The article deals with the professional community of journalists, which is revealed through such aspects as the content of the activity, professional values, norms and professional identity. Particular attention is paid to the transformation of the professional values of journalists

Regulations of Credit Rating Agencies after the Subprime Crisis

© MCSER-Mediterranean Center of Social and Educational Research. This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears - it's not only the performance of the tax authorities of their duties to collect the debt, but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees. Relevance of the topic is due to increased tax liabilities of individuals in the Russian Federation, as a result, it is necessary to find the optimal tax instruments of debt management

Modern Economic Conditions and Impact of the Tax Regime on the Legalization of Self-Employment: Russian and Foreign Experience

This article analyzes Russian and international experience in approaches to taxation of self-employed individuals and their impact on the legalization of activities based on modern economic conditions. The purpose of the study is to conduct a comparative characteristic of the criteria for determining self-employed persons and various forms of their taxation in Russia and abroad at the present stage. The special tax regime for the self-employed in Russia has been in effect since 2019 and is one of the youngest in the tax system, so the analysis of foreign experience in the taxation of self-employed persons is of particular practical interest. The authors analyze global statistics on the number of self-employed persons and identify trends in their changes not only in the Russian Federation, but also in some foreign countries, especially in the light of the development of digital technologies and the emergence of new opportunities for independent activity by individuals. The research made it possible to draw intermediate conclusions for Russia at this stage of the new regime implementation: whether modern tax regimes stimulate the development of self-employment, how optimal these regimes are for legalizing citizens ' income, and what trends of foreign countries in the field of self-employed taxation may be relevant for modern Russia

Профессиональные ориентации журналистов в условиях медиатизации общества

The article studies the transformation of professional orientations of journalists in the context of the mediatization of society. Researchers definemediatization as a two-way process that refers to the development of digital technologies, the spread of the Internet and new media within which media and social institutions mutually influence each other. The advancement of digital technologies, the increased availability of the Internet, smartphones, and social networks for a wider population trigger the mediatization process. The institute of journalism and the professional activity of a journalist is the most vulnerable to mediatization. To study the transformation of professional orientations of journalists in the context of the mediatization of society, we carried out a series of in-depth interviews with journalists (N = 10) in 2020–2021. We also analyzed data from international and Russian sociological studies made between 2012 and 2016. The results showed that under the mediatization of society, it is the audience that guides a journalist. And this, in turn, attracts advertisers. In addition, there occurs ‘a desacralization’ of the image of the journalist since the audience is involved in the news production process. In the face of the struggle for the attention and trust of the audience, there emerges the necessity to update the principles of efficiency and fact-checking. As for the ethics of a journalist, the informal rules of conduct, adopted in a particular publication are the priority, while the norms enshrined in professional codes fade into the background. The freedom and independence of the journalist are declining, which professionals themselves associate with political and economic pressure and regulatory restrictions. Editors, media owners, the editorial policy of a publication, inner convictions, and personal values — all of this affects the journalist’s activities. According to journalists, the image of a professional acquires a negative colouring in the public eye due to the erosion of the credibility of media practitioners. Finally, mediatization processes lead to over-information, which increases the risk of journalists’ burnout.Целью данной статьи является исследование трансформации профессиональных ориентаций журналистов в условиях медиатизации общества. Медиатизация определяется как двусторонний процесс, развивающийся в период распространения цифровых технологий, Интернета и новых медиа, в рамках которого медиа и социальные институты оказывают друг на друга взаимное влияние. Началу процесса медиатизации способствует развитие цифровых технологий, повышение доступности Интернета, смартфонов и социальных сетей для значительной части населения. Наибольшему влиянию медиатизации подвержены институт журналистики и профессиональная деятельность журналиста. Для исследования трансформации профессиональных ориентаций журналистов в условиях медиатизации общества мы провели в период с 2020-го по 2021 год серию глубинных интервью с журналистами (N = 10), а также обратились к вторичному анализу данных международных и российских социологических исследований, проведенных с 2012-го по 2016 год. Результаты проведенного анализа позволили заключить, что в условиях медиатизации общества журналист, прежде всего, ориентирован на аудиторию, которая, в свою очередь, привлекает рекламодателей. Кроме того, происходит десакрализация образа журналиста в связи с тем, что аудитория вовлекается в процесс производства новостей. В условиях борьбы за внимание и доверие аудитории актуализируются принципы оперативности и фактчекинга. Что касается этики журналиста, в приоритет ставятся неформализованные правила поведения, принятые в конкретной редакции, в то время как нормы, закрепленные в профессиональных кодексах, отходят на второй план. Снижается уровень свободы и независимости журналиста, что сами профессионалы связывают с политическим и экономическим давлением и нормативно-правовыми ограничениями. Влияние на деятельность журналиста оказывают редакторы, владельцы СМИ, редакционная политика издания, внутренние убеждения и личные ценности. По мнению журналистов, образ профессионала обретает в глазах общества негативную окраску в силу снижения доверия к работникам СМИ. Наконец, процессы медиатизации приводят к ситуации переизбытка информации, отчего возрастает риск профессионального выгорания журналистов

Supervision as the procedure applicable in the case of bankruptcy

The article is devoted to the monitoring procedure used in the bankruptcy case. The procedures used in the insolvency (bankruptcy) case are examined and analyzed. Bankruptcy is the debtor's inability recognized by the court of arbitration or the debtor's inability to fully satisfy the creditors' claims for monetary obligations and (or) fulfill the obligation to pay mandatory payments. Insolvency a legal entity may be recognized insolvent (bankrupt), with the exception of a state enterprise, an institution, political party and a religious organization. The Institute of Bankruptcy is known to all countries with a market economy and is one of the main elements of the mechanism of legal regulation of market relations. In the process of carrying out economic activities, organizations - subjects of the market economy enter into numerous relations with each other, with state bodies, banks and other organizations. Federal Law No. 127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)" provides for the following bankruptcy procedures: supervision, financial recovery, external management, bankruptcy proceedings, amicable settlement. The emphasis is on the observation procedure. The purposes of introduction of procedure of bankruptcy are allocated. Conclusions are made about the expediency of using this procedure, its advantages and disadvantages are highlighted.Keywords: institute of bankruptcy, bankruptcy procedures, supervision, external administrator, debtor, credito

Educational research on solving real tax problems in cross-border e-commerce

The paper considers current taxation problems in cross-border electronic commerce in goods, the share of which in total trade continues to grow. Considering the field of economics as a part of university education, which can play a prominent role in solving the current problems, we suggests possible ways of regulating the cross-border e-commerce taxation by involving digital platforms in the taxation process and making them fully or partially liable for tax obligations. In addition, the establishment of university educational courses in the field of economics has been proposed as a way to improve the economic situatio

Risks of Small and Medium-Sized Businesses Attracting to Government and Municipal Procurement and Economic Growth

One of the strategic goals in the Russian Federation is to relieve social tension by increasing the number of people employed in the segment of small and medium enterprises (hereinafter - SMEs) up to 25 million people by 2024. In order to stimulate the development of this segment, the Government of the Russian Federation sets the task of expanding the access for SMEs to the procurement system. That’s why the analysis of the existing mechanism for attracting SMEs to procurement is of interest. The primary purpose of the study is to investigate the peculiarities of SME involvement in procurement within the framework of two main laws operating in the sphere of procurement activity and problems arising in the procurement’s organization and economic growth. The practice of procurement activity is accompanied by the emergence of risks that affect the procurement result. These risks are inherent both to customers and suppliers of procurement activities. In the article risks are classified by stages of procurement activity. In particular, risks of poor-quality performance of the contract arise long before the stage of its conclusion. In the conclusion, recommendations are made which can be directed to solving the issues of SMEs access to procurement