Distribution of mineral extraction revenue: overview of international practice

Purpose. To study basic principles and conditions of the efficiency of the system to redistribute mineral extraction revenue including the countries with lower levels of welfare. Methods. The research applies a method of qualitative and quantitative analysis of the scientific literature, data by the Natural Resource Governance Institute, national reports according to the Extractive Industries Transparency Initiative, and open Internet sources. Taxation schemes for mineral extraction revenue as well as the most important tendencies in the schemes changes over the recent years were considered. Distributions of the resource taxes in terms of the state administration levels as well as vertical distribution of budget receipts from the development of natural resources were analyzed. The countries distributing tax receipts from the mineral extraction in favour of the local authorities were selected as the object of the research. Findings. It has been determined that in the majority of countries, payments from mineral extraction are sent to the national-level institutions being distributed back to the mining areas or neighbouring territories. It has been pointed out that certain countries send a share of the mining income to the local budgets automatically using the formulas based on the objective indicators such as amount of population, amount of budget receipts from the area, poverty rate or geographical position. It has been identified that the basic principle of the system of resource use taxation to provide social welfare is represented by the optimal taxation scheme stimulating the production and maximizing the income which share is redistributed in favour of the society to cover all the local administration levels. Originality. The comparative analysis and determination of the recent data of distribution of budget receipts from mineral resources in terms of the developing countries. Practical implications. The obtained results may favour the scientific substantiation of the strategy to distribute mineral extraction revenue, planning of the development of mineral and raw material complex of the Central Asian countries; moreover, they may be useful while assessing the efficiency of investment projects of the field development.Мета. Вивчення основних принципів та умов ефективності системи перерозподілу доходів від видобутку корисних копалин, у тому числі в країнах з невисоким рівнем добробуту. Методика. У дослідженні використаний метод якісного та кількісного аналізу наукової літератури, даних Інституту управління природними ресурсами (Natural Resource Governance Institute (NRGI)), національних звітів за стандартом Ініціативи прозорості видобувних галузей (Extractive Industries Transparency Initiative, ІПДО), відкритих джерел у мережі Інтернет. Розглядалися режими оподаткування доходів від видобутку корисних копалин і найбільш їх важливі тенденції протягом останніх років. Досліджувався розподіл податків на корисні копалини за рівнями державного управління, а також вертикального розподілу бюджетних надходжень від природних ресурсів. Як об’єкт дослідження обрані країни, що розподіляють податкові надходження від видобувних галузей на користь органів місцевого самоврядування. Результати. Встановлено, що для більшості країн платежі від видобутку корисних копалин надходять до інститутів загальнонаціонального рівня, однак розподіляються назад на місця видобутку або в довколишні райони. Відзначено, що деякі країни передають частину з доходів від видобувних галузей до місцевих бюджетів автоматично, використовуючи формули, що базуються на об’єктивних індикаторах, таких як кількість населення, обсяги бюджетних надходжень з території, рівень бідності або географічне положення. Виявлено, що основним принципом системи оподаткування використання ресурсів для забезпечення суспільного добробуту є встановлення оптимального режиму оподаткування, що залишає стимули до виробництва і, в той же час, максимізує дохід, частина якого перерозподіляється на користь суспільства між усіма місцевими рівнями управління. Наукова новизна полягає у порівняльному аналізі та виявленні особливостей новітніх даних розподілу бюджетних надходжень від природних ресурсів на прикладі країн, що розвиваються. Практична значимість. Результати можуть сприяти науковому обґрунтуванню стратегії розподілу доходів від видобутку корисних копалин, плануванню розвитку мінерально-сировинного комплексу країн Середньої Азії, а також можуть бути корисними при оцінці ефективності інвестиційних проектів освоєння родовищ корисних копалин.Цель. Изучение основных принципов и условий эффективности системы перераспределения доходов от добычи полезных ископаемых, в том числе в странах с невысоким уровнем благосостояния. Методика. В исследовании использован метод качественного и количественного анализа научной литературы, данных Института управления природными ресурсами (Natural Resource Governance Institute (NRGI)), национальных отчетов по стандарту Инициативы прозрачности добывающих отраслей (Extractive Industries Transparency Initiative (ИПДО)), открытых источников в сети Интернет. Рассматривались режимы налогообложения доходов от добычи полезных ископаемых и наиболее их важные тенденции на протяжении последних лет. Исследовалось распределения налогов на полезные ископаемые по уровням государственного управления, а также вертикального распределения бюджетных поступлений от природных ресурсов. В качестве объекта исследования выбраны страны, которые распределяют налоговые поступления от добывающих отраслей в пользу органов местного самоуправления. Результаты. Установлено, что для большинства стран платежи от добычи полезных ископаемых поступают в институты общенационального уровня, однако распределяются обратно на места добычи или в близлежащие районы. Отмечено, что некоторые страны передают часть с доходов от добывающих отраслей в местные бюджеты автоматически, используя формулы, которые базируются на объективных индикаторах, таких как количество населения, объемы бюджетных поступлений с территории, уровень бедности или географическое положение. Выявлено, что основным принципом системы налогообложения использования ресурсов для обеспечения общественного благосостояния является установление оптимального режима налогообложения, что оставляет стимулы к производству и, в то же время, максимизирует доход, часть которого перераспределяется в пользу общества между всеми местными уровнями управления. Научная новизна заключается в сравнительном анализе и выявлении особенностей новейших данных распределения бюджетных поступлений от природных ресурсов на примере развивающихся стран. Практическая значимость. Результаты могут способствовать научному обоснованию стратегии распределения доходов от добычи полезных ископаемых, планированию развития минерально-сырьевого комплекса стран Средней Азии, а также могут быть полезны при оценке эффективности инвестиционных проектов освоения месторождений полезных ископаемых.The authors are grateful for the support in conducting the research to Moscow Automobile and Road Construction State Technical University (MADI), Moscow Metropolitan Governance University (MMGU), Plekhanov Russian University of Economics, and MIREA – Russian Technological University Institute of Educational Technologies and Humanities

Tendencias del complejo jurídico-penal en relación a la consolidación legislativa de la categoría de contraversión

The study aims to consider scientific opinions on the feasibility and effectiveness of introducing the misdemeanor category into the Russian criminal-legal complex and conduct a comparative legal analysis within the framework of foreign legislation and a historical retrospective. The authors use the comparative-legal, historical-legal, and statistical methods, as well as the method of systemic analysis. The article studies the issues relevant to criminal and criminal procedure law and related to the legislative consolidation of misdemeanors. Over the past few decades, the main vector of developing and improving modern criminal justice policy has been a course towards the liberalization of criminal liability, which includes discussions on the further decriminalization of certain types of crimes and mitigation of criminal sanctions for some unlawful acts. A key task of modern criminal law is the urgent problem associated with the possibility of reintroducing the misdemeanor category into Russian criminal legislation. The division of criminal acts into misdemeanors and crimes fully corresponds to objective conditions and modern needs. There are several approaches to consolidating the misdemeanor category into Russian criminal legislation. The first approach is to adopt a new Code of Misdemeanor Offenses and the second approach is to include the relevant section into the existing Criminal Code of the Russian Federation.sobre la viabilidad de la introducción de la categoría de contraversión en el ordenamiento jurídico penal ruso, así como realizar un análisis jurídico comparativo en el marco de la legislación extranjera y de la retrospectiva histórica. Los autores utilizan los métodos comparativo-jurídico, histórico-jurídico y estadístico, así como el método de análisis sistémico. El artículo estudia las cuestiones pertinentes al derecho penal y procesal penal y las relacionadas con la consolidación legislativa de la contraversión. En las últimas tres décadas, el principal vector del desarrollo y perfeccionamiento de la política moderna de justicia penal ha conducido a la liberalización de la responsabilidad penal, que incluye debates sobre la ulterior despenalización de ciertos tipos de delitos y la mitigación de las sanciones penales por algunos actos ilícitos. Una tarea clave del derecho penal moderno es el problema urgente asociado con la posibilidad de reintroducir la categoría de contraversión en la legislación penal rusa. La división de los actos delictivos en contraversión y delitos responde plenamente a las condiciones objetivas y a las necesidades modernas. Hay varios enfoques sobre la consolidación de la categoría de contraversión en la legislación penal rusa. El primer enfoque se trata de adoptar un nuevo Código de Contraversiones y el segundo enfoque está a favor de incluir la sección pertinente en el Código Penal vigente de la Federación de Rusia

Business digital transformation effects on entrepreneurial vocational map in Russia

Relevance: The relevance of the study is designated by the development of digital technologies which are increasingly being used to optimize business processes. At the current stage of entrepreneurial development transformation of companies is being observed and representatives of digital businesses achieve the greatest capitalization. Employees of banking organizations are replaced by bots and artificial intelligence. In this regard, the requirements for entrepreneurs and mercenary managers are changing. This requires the search for new educational approaches to training of specialists. Purpose: to develop an author model of digital business transformation on the results of a survey (research method) conducted among the students of the Faculty of Engineering Business and Management of the Bauman State University and from Plekhanov Russian University of Economics. To reflected the modern vision of future entrepreneurs and managers for a new concept of skills mix vital for business development in the cause of digital transformation and competitive sustainability and to identify both positive and negative aspects of start-up entrepreneurs’ performance in digital economy. Methods and methodological units of research: comparative content analysis, empirical study, polling. The main results: Contradictions of digital business through an entrepreneur prism and consumer position were revealed. The conclusion is drawn that digital economy, on the one hand, is boiled to self-reliance of subsystems (state, business, society) of the system (digital economy). On the other hand, the state, business and society are premised on the scope of competencies, as far as the role of a human in digital economy may be minimized but no completely abandoned. The key factors that affect digital transformation were defined: process optimization, data, business models, infrastructure and tools, people and competencies, culture and interaction. Scientific novelty of the study lies in the author’s concept, according to which the key role in the digital economy era is assigned to the state (state as a platform), business (digital platforms, ecosystems, radical business models), society as a key factor in digitalization. In this regard, an assessment of the digital transformation is provided through the lens of a positive, critical and pragmatic view of society (experts and respondents). Practical relevance: The research results can be used by higher educational institutions to adapt their educational programs to the interests of economists and entrepreneurs, taking into account the growing informatization and digitalization of business processes

Sport organizations as entrepreneurial structures: risks and development assessment

Development of the sport industry in Russia is quite difficult, although there are a large number of opportunities and prerequisites for the implementation of entrepreneurial initiatives in this area. This study examines the specifics of the development of sport organizations as entrepreneurial structures through the example of Russia. This is due to the fact that for a long time, sport in Russia was developing as a social phenomenon, and only a couple of decades ago entrepreneurial initiatives began to penetrate this area. The research is based on the works of researchers in the field of sport and sport management, risks, as well as analytical reports of leading consulting agencies. The methodological basis of the study is the theory of effectuation and risk theory. The aim of the study is to develop management mechanisms for sport organisations to increase their entrepreneurial activities and competitiveness. The object of the study is Russian sport organisations that can actually or potentially carry out entrepreneurial activities. The sports organizations entrepreneurial potential and the mechanisms for its formation and use are the subject of the study. The novelty of the study consists in the concept of entrepreneurial-oriented activity of sports organizations, including peculiarities of development of sports organizations as entrepreneurial structures, model of their life cycle and determination of entrepreneurial risks, main blocks of system of management. The authors’ study “Entrepreneurial activity in sports” made it possible to identify the main barriers and risks to the development of sports organizations, to determine entrepreneurship as an additional financial source for the activities of sports organizations. The main results of the study are the development of a risk-based approach to the development of entrepreneurial initiatives of sport organisations. The scope of application of the results obtained is determined by the opportunities for the development of entrepreneurship in the field of sport

Variability of Properties Characterizing Persistent Potential of Cholera Vibrio in Biofilm Communities

Represented are the results of studies on variability of properties characterizing persistent potential of V. cholerae in biofilm communities under the long-term cultivation in river water. Demonstrated is the fact that in the cold water epidemically significant cholera vibrios form thin biofilms and do not survive for the most part. But atoxigenic strains, isolated from the water, can survive in the environment both in the cold and warm time of the year due to formation of thick biofilm and realization of the persistent activity. Expressiveness of the properties studied, except antilysozyme activity (ALA), directly correlate with biofilm formation intensity. In case of ALA one observes inverse correlation

The Role of Cadaverine in Cholera Vibrio Adaptation to Stress Conditions, Induced by Hypoxia

Objective of the study is to evaluate the role of cadaverine in cholera vibrio adaptation to stress, induced by hypoxia. Materials and methods. Utilized have been 18 V. cholerae strains with different set of pathogenicity determinants. The strains are isolated from patients and from river-water. Results and conclusions. It is demonstrated that under experimental modeling of intestinal tract gas medium, cholera vibrios respond to unfavorable conditions of the environment by producing cadaverine. Its amount coincides with pathogenicity of cultures (it is higher in epidemically significant strains, than in the strains that lack genes of toxin and pilus production). It is established that the level of extracellular cadaverine production is greater than that of intracellular; but correlation of the parameters depends upon the oxygen and carbon dioxide concentration in the environment. Intracellular cadaverine is mainly generated at a high oxygen concentration (10-12 %); while under extreme hypoxia

Synthesis, Self-Assembly and In Vitro Cellular Uptake Kinetics of Nanosized Drug Carriers Based on Aggregates of Amphiphilic Oligomers of N-Vinyl-2-pyrrolidone

Development of nanocarrier-based drug delivery systems is a major breakthrough in pharmacology, promising targeted delivery and reduction in drug toxicity. On the cellular level, encapsulation of a drug substantially affects the endocytic processes due to nanocarrier–membrane interaction. In this study we synthesized and characterized nanocarriers assembled from amphiphilic oligomers of N-vinyl-2-pyrrolidone with a terminal thiooctadecyl group (PVP-OD). It was found that the dissolution free energy of PVP-OD depends linearly on the molecular mass of its hydrophilic part up to [Formula: see text] = 2 × 10(4), leading to an exponential dependence of critical aggregation concentration (CAC) on the molar mass. A model hydrophobic compound (DiI dye) was loaded into the nanocarriers and exhibited slow release into the aqueous phase on a scale of 18 h. Cellular uptake of the loaded nanocarriers and that of free DiI were compared in vitro using glioblastoma (U87) and fibroblast (CRL2429) cells. While the uptake of both DiI/PVP-OD nanocarriers and free DiI was inhibited by dynasore, indicating a dynamin-dependent endocytic pathway as a major mechanism, a decrease in the uptake rate of free DiI was observed in the presence of wortmannin. This suggests that while macropinocytosis plays a role in the uptake of low-molecular components, this pathway might be circumvented by incorporation of DiI into nanocarriers

The laws about Virtual Museums in Russia: Museums Studies

Статья поступила в редакцию 15.01.2022 г.В статье характеризуются основные законодательные нормы функционирования виртуальных музеев в Российской Федерации на современном этапе. Авторы освещают проблемы музейного представительства в интернете, использования цифровых копий музейных предметов в Сети, их правовой статус, выявляют пробелы в сфере защиты интеллектуальной собственности и правового регулирования деятельности виртуальных музеев.Russian rules and policy concerning virtual museums and their activity are analyzed in the article. The authors revealed the current museums problems in the Internet, studied the possibilities of digital copies of museums’ artefacts application and their legal position. This article tends to favour the view that new forms of intellectual property protection are needed to adequately protect heritage in the Internet

Magnetostimulated Chandges of Microhardness in Potassium Acid Phthalate Crystals

A decrease in microhardness along the (010) cleavage in potassium acid phthalate single crystals by 15--18% after the application of a permanent magnetic field was revealed for the first time. It is shown that the effect revealed is of the volume character. The role of interlayer water in the processes stimulated by a magnetic field is studied., Interlayer water plays does not cause the observed changes it only plays the part of an indicator of these changes in potassium acid phthalate crystals in a magnetic field. It is established that microhardness in the (100) plane of the crystal in an applied a magnetic field first increases by 12--15% and then remains constant in time within the accuracy of the experiment. The possibility of varying the crystal structure of potassium acid phthalate crystals by applying magnetic fields inducing rearrangement in the system of hydrogen bonds or in the defect structure is discussed.Comment: 6 pages, 7 figure