Organization and holding of the Olympic games Village in Ivdel city district

The article focuses on the problem of low involvement of rural settlements in the lessons of physical culture and mass sports on the territory of the Ivdel city district. To solve the problem, it seems the project on the organization and holding of the Olympic games Village in this territory. Organizational base of the project is the Department for culture, physical culture, sports and Affairs of youth of administration of the Ivdel city district. To identify the problem of low involvement of rural settlements in physical education classes was carried out the analysis of the office for culture, physical culture, sports and Affairs of youth of administration of the Ivdel city district.В статье акцентируется внимание на проблеме малой вовлеченности жителей сельских поселений в занятиях физической культуры и массовым спортом на территории Ивдельского городского округа. Для решения возникшей проблемы представляется проект по организации и проведении Деревенских олимпийских игр на данной территории. Организационной базой проекта выступает Управление по культуре, физической культуре, спорту и делам молодежи администрации Ивдельского городского округа. Для выявления проблемы малой вовлеченности населения сельских поселений в занятиях физкультуры был проведен анализ деятельности Управления по культуре, физической культуре, спорту и делам молодежи администрации Ивдельского городского округа

АКТУАЛЬНЫЕ ВОПРОСЫ ПРИМЕНЕНИЯ РАЗЛИЧНЫХ МЕТОДОВ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ

Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility of implementing complex transactions with residents in different jurisdictions. For the Russian Federation it is particularly important because the largest Russian taxpayers often represent parts of complex, vertically integrated holdings which business and financial activities mostly include cross-border transactions. The existing norms set in Section V.1 of the Tax Code (TC) of the Russian Federation meet the OECD recommendations on transfer pricing. In this connection, it is particularly important to analyze the main trends in regulatory approaches in this field.The world experience proves that transactions involving intangible assets are the most complex ones in transfer pricing. Tax avoidance using international tax planning constitutes a serious risk to tax revenues. On February, 12, 2013 the OECD releases its report «Base Erosion and Profit Shifting» (BEPS) commissioned by the G20 Finance Ministers. One target is to develop an Action Plan aimed to prevent tax base erosion resulting from transfers of intangible assets within the same group. Since Russian companies actively participate in cross-border transactions involving intangible assets, the issue of improving existing standards set in Section V.1 of the Tax Code is highly relevant and timely.The paper considers the concept of transfer pricing as well as the nature and content of an intangible asset in the context of transfer pricing. Moreover, it provides guidance on how to solve tricky problems related to the application of existing tax legislation.Совершенствование налогового контроля за использованием механизмов трансфертного ценообразования в целях минимизации налогообложения является приоритетным направлением налоговой политики любого государства.Необходимость регулирования данной области связана с  ростом глобализации бизнеса, возможностью совершения сложных сделок с лицами— резидентами различных юрисдикций. Для Российской Федерации это направление особенно важное, поскольку крупнейшие налогоплательщики России являются частью сложнейших вертикально-интегрированных холдингов, в финансово-хозяйственной деятельности которых превалируют трансграничные операции.Действующие нормы раздела V.1 Налогового кодекса (НК) Российской Федерации отвечают международным Рекомендациям в области трансфертного ценообразования, разработанным Организацией экономического сотрудничества и развития (ОЭСР). В связи с этим особенно важно проанализировать основные тенденции в изменении подходов к регулированию в этой сфере.Мировая практика показала, что одними из наиболее сложных сделок в области трансфертного ценообразования являются сделки с нематериальными активами. Так, в угрожающих масштабах ухода от налогообложения с помощью международного налогового планирования по поручения министров финансов G20 ОЭСР 12  февраля 2013 г. был подготовлен и  выпущен отчет «О  размывании налоговой базы и  выводе прибыли из-под налогообложения» (Base Erosion and Profit Shifting). В рамках указанного документа одним из мероприятий является разработка мер по предотвращению размывания налоговой базы в результате перемещения нематериальных активов внутри группы. Поскольку российские компании активно осуществляют трансграничные сделки с нематериальными активами, вопрос совершенствования существующих норм раздела V.1 НК РФ очень актуальный и своевременный.В статье рассмотрены понятие трансфертного ценообразования, сущность и содержание нематериального актива как объекта трансфертного ценообразования; кроме того, анализируются наиболее сложные вопросы с точки зрения применения действующего налогового законодательства.

The population settlement in Russias Arctic Zone: facts and trends

In the paper the authors present the study of facts and trends in population settlement in regions of Russian Arctic Zone. The relevance of the study lies in the fact that the location of the population in the Arctic Zone depends not only on the socio-economic development of the Arctic territories, but also on Russias geopolitical security. The authors considered population settlement from two interrelated positions: the process of a certain territory settling in the process of migration and the result of this process- the residents resettlement in region

Actual and Forecast Impact Assessment of Earthquakes on the Global Economic System

Problem of strong earthquakes impact on the global economic system is considered. Geoscientists suggest that increase in Earth's seismicity is highly unlikely, but experts in economic geography say that existing facts indicate increase in seismic risk for economic systems. Using the example of an earthquake in the Tahoku region (Japan, 2011), a comprehensive assessment of economic consequences of a strong earthquake is presented as a part of analysis of three blocks of statistical information: 1) macroeconomic indicators of Japan; 2) stock market indicators; 3) industry indicators of the global economy. Results of the assessment pointed to a new feature of strong earthquakes effects in economically developed regions of the world: globalization processes are spreading regional effects of large earthquakes throughout the world economic system. To understand the magnitude of strong earthquakes problem, estimate of world economy loss from a probable earthquake near the United States, similar to Tahoku, is given. It was established that economic losses would be 2.6 times greater: a drop in the global S&P Global 1200 index would be about 15 %. The farther in time this probable earthquake protects from the Tahoku earthquake, the more globalization will increase losses

The impact of retirement age increasing on demographic processes in Russia and its arctic territories

The paper deals with the assessment of the impact of the retirement age increasing on demographic processes in Russia and its Arctic territories. The aim of the research is the consideration of the question whether the effect of the change in the retirement age for Russia on the whole and the Russian Arctic in particular is justified from the standpoint of demographic

Roots of Ukrainian Statehold: Stages of Formation

The work is devoted to the study of the problem of the formation of statehood in Ukraine, consideration of the main historical stages preceding this, analysis of the role of the Cossacks in the history of Ukraine and its influence on the country as a historically political symbol.Работа посвящена изучению проблемы становления государственности в Украине, рассмотрению основных предшествующих этому исторических этапов, анализу роли казачества в истории Украины и его влияния на страну, как политического исторически сложившегося символа

Geopolitical significance of the Arctic Zone for Russia

The object of the research is the Arctic Zone of the Russian Federation. The purpose of the research is to reveal various aspects of the geopolitical significance of the Arctic Zone of the Russian Federation. In order to achieve this, the following interrelated problems have been solved: scientific criteria for the identification of the Arctic Zone have been presented; basic characteristics of the Arctic have been determine

IRAP-analysis for evaluating the genetic stability of endemic and endangered species of the Western Caucasus flora in the collection in vitro

The characterization of genetic diversity is one of the main components of the genetic resources collection and management. Molecular markers are the most effective tool for characterizing and assessing genetic diversity in plant collections. IRAP (inter-retrotransposons amplified polymorphism) markers have proven to be some of the most effective for characterizing and evaluating germplasm, confirming the genetic fidelity of in vitro preserved cultivars and species. In this regard, the aim of this work is to test several IRAP primers to identify genetic polymorphism and study the genetic fidelity of three rare and endemic flora species of the Western Caucasus during in vitro conservation. Approbation of 16 IRAP-primers on the investigated species was carried out for Eryngium maritimum L., Galanthus woronowii Losinsk. and Campanula sclerophylla Kolak. The results made it possible to select the most efficient of them for genetic fidelity analysis of micropropagated plants. Out of 16 IRAP primers 8 amplified PCR products in Eryngium maritimum. In Galanthus woronowii as well 8 of 16 IRAP primers resulted in the amplification with the number of DNA fragments ranging from 2 to 12. In Campanula sclerophylla 9 of 16 IRAP primers amplified 1 to 11 fragments, depending on the marker. The results of the genotyping of regenerants were compared with data on stock in situ plants, which were the source of explants for in vitro conservation. In total, 60 regenerants for each species of the natural flora of the Western Caucasus were involved in the study. The results obtained demonstrated no genetic changes of the regenerants in all the studied species. These results were confirmed using ISSR analysis of an extended sample set of microplants for each species. The results obtained can serve as evidence of a low probability of genetic disorders during in vitro propagation and conservation of the species Eryngium maritimum L., Galanthus woronowii Losinsk. and Campanula sclerophylla Kolak

Natural resources as a factor of socio-economic development of the Arctic territories: theoretical components of the research problem

The aim of the article is to consider modern concepts of natural resources as factors raising the level of socio-economic development of territories with a focus on the Arcti