Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization

For the whole social development of Russia as a democratic federal state, federal relations are basic. In this regard, it is particularly important to strike a balance between centripetal and centrifugal forces. The analysis of budget indicators presented in the article revealed the growing process of centralization, which enabled to conclude the low efficiency of the modern mechanism of tax allocation and its non-compliance to the principles of fiscal federalism. The growing budget crisis of the regions and the long-felt need of the structural reforming of Russian tax system require speedy implementation of internal reserves. Among these provisions, Russian scientists including the Institute of Socio-Economic Development of Territories of the Russian Academy of Sciences see the urgent need of the structural reform of the tax system in the Russian Federation. The results of the scientific search for answers to the questions of how and what it is expedient to amend, supplement, and delete in the Russian tax system are presented. In order to create incentives for the territorial authorities to increase the income, the algorithm of the distribution of tax revenue between the federal and regional budgets is developed on the basis of the estimations of the ratio of the volume of tax revenues collected in the region and received by the federal budget. Experimental calculations on the example of 83 entities of the Russian Federation have identified the existing provisions of tax revenue growth in 36 entities that could increase revenues by 2–12 %. The authors have proposed a set of key measures for optimizing the tax incentive policies, involving the development of selective and differential principles of tax incentives, the introduction of compensatory forms of the loss of income as a result of bene fits. The main measures to enhance the collection of regional and local property taxes are systematized

Stylistic aspect of the discription of the argot in the dictionaries of the english substandard

В статье осуществляется анализ стилистических помет наиболее авторитетных словарей английского лексического субстандарта. Уточняются основные понятия, связанные с проблематикой исследования.The article is devoted to the analysis of stylistic labels. The research is based on the material of the most authoritative dictionaries of the English lexical substandard. The basic concepts concerning the research issue are specified in the article

Problem modeling in the system of innovative approaches to learning

Рассматривается вопрос педагогической подготовки преподавателей высшей школы в России и Евросоюзе. Классифицированы основные перспективные линии совершенствования общепедагогической подготовки студентов профессионально-педагогических вузовThe issue of higher schools teacher training in Russia and in the European Union is discussed in this article. The main prospective lines of improving general pedagogical training of students of vocational educational institutions are classifie

Technological tools of higher pedagogical education

The article deals with modern teaching methods in a teacher training universityВ статье рассматриваются современные методы обучения в педагогическом вуз

Improvement of the pedagogical training of higher school teachers

Рассматривается вопрос педагогической подготовки преподавателей высшей школы в современной практике преподавания в вузе. Определяются некоторые возможности совершенствования педагогической подготовки преподавателей высшей школыPedagogical training of higher school teachers in the modern practice of teaching in the university is described in this article. Some possible improvements of the pedagogical training of high school teachers are identifie

Networking as a factor of practice-oriented training of bachelors of pedagogical universities (from experience)

The article describes the experience of networking of the Chair of Germanic Philology of the RSVPU in the context of bachelors of pedagogy training in the field of foreign languages educationРассматривается опыт сетевого взаимодействия кафедры германской филологии Российского государственного профессионально-педагогического университета в контексте подготовки бакалавров по направлению подготовки «Педагогическое образование» в области иноязычного образовани

Research on the possibility of extending the shelf life of cheese raw material and heat-treated cheese by their freezing for further use in HoReCa

The article presents the results of a study of the regularities of changes in the functional properties and quality indicators of heat-treated cheeses made from frozen cheese raw material or frozen after thermomechanical processing for further use in HoReCa. The objects of the study were: Caliatta cheese — a semi-hard ripening cheese intended as the main raw material in the production of heat-treated cheese, as well as heat-treated «pizzacheese», subjected to freezing at temperatures of minus 14 ±2 °Cand minus 55 ±2 °Cand low-temperature storage at a temperature of minus 14 ±2 °Cfor 270 days, followed by defrosting at a temperature of 20 ±2 °C. To confirm the possibility of using the freezing technique in order to increase the shelf life of both the original cheese raw material and heat-treated cheese, their microbiological and physicochemical indicators were determined by standardized methods. Studies of structural and mechanical (rheological) properties were carried out on a Weissenberg rheogoniometer, recording changes in the elastic modulus (G’) and dynamic viscosity (h’). The length of the cheese thread, as one of the main functional properties of the «pizza-cheese», was assessed with a fork test after baking. Organoleptic characteristics were assessed by flavor, texture and appearance. Research results have shown that low-temperature storage of frozen cheese can be considered as a way to retard biological and physicochemical changes, which is a safe way to increase shelf life. Freezing cheese raw material increases the length of the cheese thread in proportion to the temperature and duration of the low-temperature storage. When obtaining heat-treated cheese from both unfrozen and frozen cheese raw material, a significant deterioration in the desired functional properties is observed. Thus, the receipt of heat-treated cheese from the original cheese raw material for further use in the production of pizza is justified only by economic feasibility. Freezing «pizza-cheese» at a temperature of minus 55 ±2 °C, made from unfrozen cheese raw material, ensures the preservation of functional properties and increases the shelf life up to 150 days