Migrant Labour in the Russian Economy: a Burden or a Blessing?

The article discusses the potential threats and benefits of external labour migration for the Russian economy through establishing cause-effect relations between the migration processes and the current economic situation. The analysis of statistical data on the development of Russian regions and on the demographic, migration, and financial trends in the country allows us to assess the potential risks of using the labour of external migrants. External migration may damage the Russian economy: it may result in depreciation of the Russian rouble; a growing de cit in the balance of payments; and in an increasing loads on the country’s pension system. We should not forget, however, that external migration can also bring a number of benefits: it can rejuvenate the population and supply human resources to those Russian regions which experience the shortages of the workforce for blue-collar jobs. Moreover, migrants make contributions to the federal budget by paying fees for work patents. The state government may use the results of this research to improve its migration and labour policy and to develop a state program to stimulate external and internal migrants to find employment in workforce shortage areas. This research shows the connection between labour migration and economic activity of local population; reveals the factors of external labour migration; and analyzes the effect migration has on the host country

Понятие «налоговая осведомленность» и ее влияние на уровень финансовой грамотности граждан

For Russia to become a socially oriented country its population should be kept well informed about the current tax legislation. The article discusses the concept of tax awareness and its relation to the concept of tax culture. The author describes the measures necessary to raise tax awareness in the Russian society, which involves increasing the population’s knowledge about tax legislation and identifying the factors preventing people from paying their taxes on time and in full. Raising tax awareness is also linked to enhancement of financial literacy among various age and gender groups with different tax status. Conceptually, this research is based on the attribution theory, planned behaviour theory and the social learning theory. The author sought to prove the hypothesis that the state is not interested in increasing the population’s tax literacy, which is one of the main components of financial literacy, because the government is incapable of answering the questions: how can citizens exercise their right to free education, free health care and social benefits, and who is actually entitled to these services and benefits? Methodologically, the research included a survey of heterogeneous social groups with different age, gender, social and tax status: young people, students, employed population, retirees, tax residents and foreign nationals. The article outlines measures that can keep people informed about tax legislation. Respondents were asked to rank these measures on a scale of one to five according to their importance. The article also describes the factors preventing law abiding citizens from paying taxes to budgets of different levels. These are the factors that tax authorities and the Ministry of Finance should be dealing with in the first place.HighlightsThe taxpayers should not be forced or bullied into performing their duties but instead they should be treated by the state as equal partnersTax authorities should conduct a well-organized campaign promoting responsible taxpaying and explaining why it is importantIt is shown that tax awareness of the population depends on people’s tax mentality and tax morality, which constitute tax cultureFor citationKoretskaya-Garmash V. A. Taxation Awareness and its Impact on Financial Literacy. Journal of Tax Reform, 2017, vol. 3, no. 2, pp. 131–142. DOI: 10.15826/jtr.2017.3.2.036Article infoReceived May 7, 2017; accepted June 20, 2017Для того чтобы Россия стала социально-ориентированной страной, ее население должно быть хорошо информировано о действующем налоговом законодательстве. Целью проведенного исследования являлось определение налоговой осведомленности российского общества, что необходимо для устранения пробелов в знаниях налогового законодательства, а также повышения уровня финансовой грамотности среди граждан разных половозрастных групп и с разным налоговым статусом. В статье аргументировано утверждается, что изучение уровня осведомленности налогоплательщиков целесообразно проводить через теории атрибуции, запланированного поведения и социальной теории обучения. Исследование проводилось методом эксперимента среди различных групп населения неоднородных по своему составу: возрасту, полу, социальному и налоговому статусу (молодежи, студентов, работающих граждан, пенсионеров, налоговых резидентов и нерезидентов). В статье рассмотрено соотношение понятий «налоговая осведомленность» и «налоговая культура». Автор стремился доказать гипотезу, что государство не интересуется увеличением налоговой грамотности населения. Доказательство строилось на том, что правительство неспособно ответить на вопросы о том, как граждане могут реализовать свое право на бесплатное образование, здравоохранение и социальные пособия, а также кто на самом деле наделен правом на эти услуги. Предложены мероприятия, ранжированные по степени важности и значимости по пятибалльной шкале, которые позволяют устранить пробелы в знаниях налогового законодательства. Выявлены преграды, мешающие законопослушным гражданам своевременно и в полном объеме платить налоги в бюджеты соответствующих уровней, на которые нужно обратить первостепенное внимание сотрудникам налоговых органов и Министерству финансов Российской Федерации.Основные положенияНалогоплательщиков не нужно заставлять или запугивать, их нужно сделать партнерами, а не враждующими сторонамиНалоговые органы должны провести хорошо организованную кампанию по продвижению положения «ответственный налогоплательщик» и пояснить всю важность этого процессаОсведомленность налогоплательщиков формируется под влиянием налогового менталитета и налоговой морали, позволяющим получить достаточные знания для формирования налоговой культурыДля цитированияКорецкая-Гармаш В. А. Понятие «налоговая осведомленность» и ее влияние на уровень финансовой грамотности граждан / В. А. Корецкая-Гармаш // Journal of Tax Reform. — 2017. — Т. 3, № 2. — С. 131–142. — DOI: 10.15826/jtr.2017.3.2.036Информация о статьеДата поступления 7 мая 2017 г.; дата принятия к печати 20 июня 2017 г

Migrant labour in the Russian economy: a burden or a blessing?

The article discusses the potential threats and benefits of external labour migration for the Russian economy through establishing cause-effect relations between the migration processes and the current economic situation. The analysis of statistical data on the development of Russian regions and on the demographic, migration, and financial trends in the country allows us to assess the potential risks of using the labour of external migrants. External migration may damage the Russian economy: it may result in depreciation of the Russian rouble; a growing de cit in the balance of payments; and in an increasing loads on the country’s pension system. We should not forget, however, that external migration can also bring a number of benefits: it can rejuvenate the population and supply human resources to those Russian regions which experience the shortages of the workforce for blue-collar jobs. Moreover, migrants make contributions to the federal budget by paying fees for work patents. The state government may use the results of this research to improve its migration and labour policy and to develop a state program to stimulate external and internal migrants to find employment in workforce shortage areas. This research shows the connection between labour migration and economic activity of local population; reveals the factors of external labour migration; and analyzes the effect migration has on the host country

The level of expression of miR-196a in patients with chronic viral hepatitis C with the first genotype of HCV according to previous experience of antiviral therapy.

The authors present the study of the level of expression of miR-196a in 74 patients with chronic viral hepatitis C with the 1st genotype of HCV, based on previous experience in patients with antiviral therapy regimens containing interferon. The patients were divided into two groups, depending on the previous experience of antiviral therapy with circuits containing interferon – 21 patients who failed after antiviral therapy regimens containing interferon (group 1) and the comparison group (group 2) – 53 naive patients. To study the level of expression of miR-196a (miR-196a), a two-stage study according to the manufacturer's protocol was used. First, total RNA was isolated from the plasma by the method of phenol-chloroform extraction. Futher reverse transcription was performed using a kit for reverse transcription of miR TaqMan® (Applied Biosystems, USA), specific loop primers to achieve mature miRNA, snRNA U6 (as an endogenous control gene), and 10 ng of total RNA. Real-time quantitative PCR was performed using TaqMan® miRNA analysis. In order to optimize the prediction of response to antiviral therapy and the use of optimal treatment regimens for problem patients with treatment failure regimens containing interferon, analysis using ROC curves was used. The average level of expression of miR-196a in patients with chronic hepatitis C was evaluated. In the 1st group of patients it was 0.011 (IQR: 0.002; 0.310) and in the comparison group – 0.346 (IQR: 0.054; 1.239) at p=0.012 by U criterion. The conducted ROC analysis showed that the studied miR-196a could differentiate patients with chronic viral hepatitis C with HCV genotype 1, depending on previous experience of antiviral therapy, namely, patients with treatment failure regimens containing interferons and naive. AUC=0.688 (95% CI 0.570-0.791; p=0.017), J=0.40, Se=57.14%, Sp=83.02%. It gives additional opportunities for correction of therapeutic tactics. Therefore, the level of expression of miR-196a (<-1,75) may be an additional biomarker in the pathogenesis of HCV-infection, which can then be used in the monitoring and treatment of patients. Low expression of miR-196a may be the basis for prescribing more effective direct-acting antiviral therapy to patients and will allow personalizing therapeutic tactics in patients with chronic viral hepatitis C

ON THE POSSIBILITY OF THE DIAGNOSIS OF THE CORPORATE CULTURE IN ORGANIZATIONS OF VARIOUS TYPES

В данной статье обсуждаются основные методики диагностики корпоративных культур, рассматриваются достоинства и недостатки диагностического инструментария. Авторы приводят данные по исследованию корпоративных культур в различных организациях с помощью данных методик, обсуждают возможности применения как количественного, так и качественного анализа. В статье подчеркивается, что, несмотря на огромную исследовательскую работу, на данный момент необходимо дорабатывать диагностический материал для лучшего измерения и понимания корпоративных культур в современных организациях разного типа организационных культур.This article discusses the main methods of diagnosing corporate cultures, considers pros and cons of the diagnostic tools. The authors cite data of corporate culture research utilizing these methods at various types of organizations, discuss the possibility of using both quantitative and qualitative analysis. The article emphasizes that despite a huge amount of research effort that has already been done, it is still necessary to refine the diagnostic materials for better measurement and understanding of corporate cultures at the modern organizations of various types

PATHOMORPHISM OF INFILTRATIVE PULMONARY TUBERCULOSIS FOR A 20-YEAR PERIOD

Pattern of age, sex and social composition of newly diagnosed patients with infiltrative pulmonary tuberculosis was studied as well as characteristic features of the developed particular process and its clinical manifestations in three phases, covering a 20-year period, of observation (1989 - 105 patients, 2004 - 161 patients, 2009 - 399 patients). It was found that for 20 years infiltrative tuberculosis was subjected to significant pathomorphism which showed an increase in the proportion of cases among persons of older age groups and. women, an increasing role of exogenous superinfection and. concomitant diseases of the risk group in its pathogenesis, growth of damage at a constant rate of destruction and. bacterioexcretion. It is stated that in the dynamics there is an increase in frequency of primary drug resistance in tuberculosis Mycobacterium and. the loading of its structure. The features of clinical and. laboratory manifestations of infiltrative pulmonary tuberculosis are distinguished in modern conditions

MODERN CLINICOSOCIAL CHARACTERISTICS OF FIRST-REVEALED TUBERCULOSIS OF RESPIRATORY APPARATUS IN WOMEN OF TUVA REPUBLIC

We realized, the analysis of 134 cases of first-revealed tuberculosis of respiratory apparatus in women of Tuva Republic. We detected, prevalence of disseminate affections, high, frequency of dissociation, and bacterioexcre-tion (in 86,9 % of cases — excretion of drug-resistant bacteria, half of them, has plural drug resistance and. one third, has high, vitality, that proves high, epidemiologic risk of ill people). We marked, out factors of risk of tuberculosis morbidity in women and. determined, their significance in development of specific process. It was shown that disease in every fourth, woman is connected, with, pregnancy and. birth. We concluded, necessity of obligatory checking fluoroscopy for all women in puerperal period, during their stay in maternity hospital

Morphological characteristics of brain lesions in HIV infection.

Currently, diseases of the central nervous system are a common cause of death of patients with HIV infection. The article presents results of retrospective analysis of etiotropic structure of 186 lethal cases and typical pathological changes of brain tissue of patients aged 21 to 61 years who had confirmed diagnosis of HIV and died of diseases associated with CNS damage in the Municipal infectious hospital in the city ofDnepr(Ukraine) in the period from 2011 to 2016. The most common causes of death in patients with HIV infection and CNS infection were cerebral tuberculosis (75.0%) including co-infection (n = 35) and meningoencephalitis that developed as a result of yeast fungal (15.6%). In the study of neuropathological processes in the autopsy material of the brain tissue of patients with HIV, various multifocal and diffuse morphological changes have been identified that can be presented in this work in the form of 4 groups: 1) Multiple nonspecific changes associated with both direct action of HIV and co-factors : infection, inflammation, hypoxia, etc., 2) Viral-induced vasculitis with hemorrhages, 3) Subacute aseptic encephalitis, 4) HIV-associated opportunistic infections. General pathomorphological changes in brain tissue are revealed that can cause similarities of clinical manifestations, can complicate differential diagnosis of cerebral lesions of various etiologies, and lead to a divergence of pre and postmortal diagnoses

PRIMARY MULTIDRUG RESISTANCE OF TUBERCULOSIS MYCOBACTERIUM ACCORDING TO DATA OF KRASNOYARSK REGIONAL TUBERCULOSIS DISPENSARY № 1 IN-PATIENT DEPARTMENT

This study of multidrug resistance (MDR) of tuberculosis mycobacterium. (TMB) frequency has revealed, that in 2011 28,4 % persons discharging bacteria with, newly diagnosed pulmonary tuberculosis had multidrug resistance of tuberculosis mycobacterium and among them are (70,1 %), rural population. (57,7 %), non-workers of employable age (56,7 %) prevailed. Among patients with, multidrug resistance (MDR) of tuberculosis mycobacterium. (TMB) there was a great propotion of patients with, disseminated tuberculosis (39,2 %), infiltrative tuberculosis (44,3 %), caseous pneumonia (7,2 %); there were 55,6 % of cases with profuse bacterioexcretin due to the violation of the Chest X-ray examination, terms. 45,3 % of patients with multidrug resistance also had. resistance to other essential antituberculosis drugs; in 54,7 % cases besides combination of this resistance there was also the rescue therapy drug resistance. Medical comment was made that under modern conditions it is not advisable to use chemotherapy of the first mode with patients with newly diagnosed pulmonary tuberculosis

Понятие «налоговая осведомленность» и ее влияние на уровень финансовой грамотности граждан

Для того чтобы Россия стала социально-ориентированной страной, ее население должно быть хорошо информировано о действующем налоговом законодательстве. Целью проведенного исследования являлось определение налоговой осведомленности российского общества, что необходимо для устранения пробелов в знаниях налогового законодательства, а также повышения уровня финансовой грамотности среди граждан разных половозрастных групп и с разным налоговым статусом. В статье аргументировано утверждается, что изучение уровня осведомленности налогоплательщиков целесообразно проводить через теории атрибуции, запланированного поведения и социальной теории обучения. Исследование проводилось методом эксперимента среди различных групп населения неоднородных по своему составу: возрасту, полу, социальному и налоговому статусу (молодежи, студентов, работающих граждан, пенсионеров, налоговых резидентов и нерезидентов). В статье рассмотрено соотношение понятий «налоговая осведомленность» и «налоговая культура». Автор стремился доказать гипотезу, что государство не интересуется увеличением налоговой грамотности населения. Доказательство строилось на том, что правительство неспособно ответить на вопросы о том, как граждане могут реализовать свое право на бесплатное образование, здравоохранение и социальные пособия, а также кто на самом деле наделен правом на эти услуги. Предложены мероприятия, ранжированные по степени важности и значимости по пятибалльной шкале, которые позволяют устранить пробелы в знаниях налогового законодательства. Выявлены преграды, мешающие законопослушным гражданам своевременно и в полном объеме платить налоги в бюджеты соответствующих уровней, на которые нужно обратить первостепенное внимание сотрудникам налоговых органов и Министерству финансов Российской Федерации.For Russia to become a socially oriented country its population should be kept well informed about the current tax legislation. The article discusses the concept of tax awareness and its relation to the concept of tax culture. The author describes the measures necessary to raise tax awareness in the Russian society, which involves increasing the population’s knowledge about tax legislation and identifying the factors preventing people from paying their taxes on time and in full. Raising tax awareness is also linked to enhancement of financial literacy among various age and gender groups with different tax status. Conceptually, this research is based on the attribution theory, planned behaviour theory and the social learning theory. The author sought to prove the hypothesis that the state is not interested in increasing the population’s tax literacy, which is one of the main components of financial literacy, because the government is incapable of answering the questions: how can citizens exercise their right to free education, free health care and social benefits, and who is actually entitled to these services and benefits? Methodologically, the research included a survey of heterogeneous social groups with different age, gender, social and tax status: young people, students, employed population, retirees, tax residents and foreign nationals. The article outlines measures that can keep people informed about tax legislation. Respondents were asked to rank these measures on a scale of one to five according to their importance. The article also describes the factors preventing law abiding citizens from paying taxes to budgets of different levels. These are the factors that tax authorities and the Ministry of Finance should be dealing with in the first place