Una visión profesional como zootomistas sobre la latinización de nombres en anatomía animal

Nomina Anatomica Veterinaria represents a general agreement on the nomenclature of veterinary anatomy. This article compiles some archaic and irrational terms extracted from the latest version of the Nomina. This has led the authors to advocate the choosing of terms that can be more easily adapted to the vernacular, regardless of whether they are of Latin or Greek origin. Animal anatomists should consider the usefulness of Latinized words in nomenclature, even if they involve a certain corruption of Latin.La Nomina Anatomica Veterinaria se constituye como un consenso general de la nomenclatura veterinaria. Este artículo contempla algunos términos arcaicos e irracionales extraídos de la última versión de la Nomina, de lo que se justifica que los autores justifiquemos la elección de palabras que puedan ser fácilmente adaptadas a las lenguas vernáculas, independientemente del origen de cada término, griego o latín. Los anatomistas animales deberíamos relativizar la utilidad de términos latinos en esta nomenclatura, a favor, si fuese incluso necesario, de una cierta corrupción del original latín

Secular Changes in Male Body Height in the European Part of Russia during the 20th Century

Significant political and economic transformations took place on the territory of contemporary Russia in the first part of the 20th century. We hypothesized that they would have affected male growth curve negatively. To test this idea, the dataset was collected to present the graph, which illustrates the changes in male body height during the 20th century. We searched for bibliographic sources with information about body height of men and women born during the 20th century, with full description of measurement methodology, sample design and significant geographical distribution of the dataset covering more than 15 territories of the country – cities or regions. Such criteria were met only for men. We found only 8 sources that could be considered reliable in the research. The observed graph confirms positive changes in male body height on the territory of the European part of contemporary Russia: for those, who were born in 1900‘s it was 166.1 cm, in 1920s – 166.5 cm, in 1940s – 171 cm, in 1960s – 174.8 cm and in 1980s the indicator reached 176.1 cm. No significant negative changes in this indicator have been found during the studied period. The primary hypothesis that political and socio-economic transformations affect male growth curve negatively was confirmed only partly. We concluded that unfavorable political and socio-economic events (such as revolutions, World War I and World War II, purges and famines) influenced the pace of body height increase in men. While the main period of secular trend was fixed in the first decades of the 20th century in Germany, Netherlands and France, in this part of Russia it occurred later, in 1930–1960s. However, the total increase in male height was very similar for all mentioned territories (9–11 cm) during 1900–1980’s

The role of taxation of international activities of holdings in current conditions

Розглядається роль оподаткування у виникненні податкової конкуренції та інтенсифікації процесів податкового планування в міжнародних холдингах за умов транснаціоналізації світової економіки.The role of taxation in the case of tax competition and intensity of tax planning in international holdings in terms of transnationalization of the world economy is described

АСПЕКТИ РОЗВИТКУ ПОДАТКОВОЇ СВІДОМОСТІ В СЕРЕДОВИЩІ КОНФЛІКТУ ІНТЕРЕСІВ СУБ'ЄКТІВ ОПОДАТКУВАННЯ

The article is devoted to the generalization of the tax aspects of consciousness in subjects of taxation. At the intersection of psychology and economics factors justified the development of tax consciousness of the subjects of taxation, which are formed in a dynamical system of conflict of interest.In tax environment a tax conflict can be defined as conflict of interests of associating groups of persons by formation and development processes of tax and financial relations, which create a tax conflict according to their horizontal structure (commercial interests, tax evasion) and to their vertical structure – scenario of tax conflict and its solution.A tax conflict, which is a precondition of tax conflict, doesn’t finish with its solving because they are dynamic.The level of development and scenario of any tax conflict are restricted to level of tax awareness of taxation persons and to the moment, when the decision about appearance reasons, comes into force.Статья посвящена обобщению аспектов развития налогового сознания субъектов налогообложения. На стыке психологии и экономики обоснованно факторы развития налогового сознания субъектов налогообложения, которые формируются в динамической системе налогового конфликта интересов.Стаття присвячена узагальненню аспектів розвитку податкової свідомості суб'єктів оподаткування. На стику психології та економіки обґрунтовано чинники розвитку податкової свідомості суб'єктів оподаткування, що формуються в динамічній системі податкового конфлікту інтересів