32 research outputs found
ΠΡΠΎΠ±Π»Π΅ΠΌΡ ΠΊΠ°Π΄ΡΠΎΠ²ΠΎΠ³ΠΎ, ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ ΠΈ ΡΠ΅Ρ Π½ΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ°: ΡΠΈΡΡΠ΅ΠΌΠ½ΡΠΉ ΠΏΠΎΠ΄Ρ ΠΎΠ΄
The article considers one of the vital issues due to the development of global technologies in the field of tax management, because in each subject area it is necessary to develop and implement effective strategies that can adequately meet the challenges of the modern world. To solve this semistructured problem the tax management is presented and studied as a system integrating developments in various fields of scientific knowledge and application solutions. It identifies and characterizes the content-related and supporting parts of the taxation management as a complex system. On the basis of qualitative analysis it carries out the structuring of the problems βpersonnel - information - technologyβ, specified its key directions: continuing professional education, cloud computing, Big Data, mobile learning, mass open and distance (online) courses, personal learning environments, Smart-structures. It considers possibilities and prospects of the Web 2.0 technology that allows to obtain fundamentally new effects - research, social, economic, managerial and educational ones. The subsequent comparison of the Russian realias with international experience and trends in the context of the technologies development in Russia has allowed to conclude that there is a lag in training and retraining of the current personnel. Under each direction proposals are articulated aimed at overcoming the gap and to achieving international standards of training creative personnel, reviewing organization of educational activities in regard of prospects and opportunities of social services of the second generation Internet. A conclusion is made about the necessity of full-scale studies of the tax management system by bringing together the efforts of scientists and empirics on the basis of the modern technologies and organizational decisions. The following direction of further work have been worked out: investigation of the tax management as an open, dynamic and non-reflex system on the platform of Web 2 Web 3; theoretical and methodological study of problems of continuous professional education and personnel maintenance; preparation of textbooks through implementation of the network form of educational programs.Π ΡΡΠ°ΡΡΠ΅ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°Π΅ΡΡΡ ΠΎΠ΄ΠΈΠ½ ΠΈΠ· ΠΆΠΈΠ·Π½Π΅Π½Π½ΡΡ
Π²ΠΎΠΏΡΠΎΡΠΎΠ², ΠΎΠ±ΡΡΠ»ΠΎΠ²Π»Π΅Π½Π½ΡΠΉ ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ΠΌ ΠΌΠΈΡΠΎΠ²ΡΡ
ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΠ΅ΠΌ, ΠΏΠΎΡΠΊΠΎΠ»ΡΠΊΡ Π² ΠΊΠ°ΠΆΠ΄ΠΎΠΉ ΠΏΡΠ΅Π΄ΠΌΠ΅ΡΠ½ΠΎΠΉ ΠΎΠ±Π»Π°ΡΡΠΈ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΡ Π²ΡΡΠ°Π±ΠΎΡΠΊΠ° ΠΈ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΡΡ
ΡΡΡΠ°ΡΠ΅Π³ΠΈΠΉ, ΡΠΏΠΎΡΠΎΠ±Π½ΡΡ
Π°Π΄Π΅ΠΊΠ²Π°ΡΠ½ΠΎ ΠΎΡΠ²Π΅ΡΠ°ΡΡ Π²ΡΠ·ΠΎΠ²Π°ΠΌ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΠΎΠ³ΠΎ ΠΌΠΈΡΠ°. ΠΠ»Ρ ΡΠ΅ΡΠ΅Π½ΠΈΡ ΠΏΠΎΠ΄ΠΎΠ±Π½ΠΎΠΉ ΡΠ»Π°Π±ΠΎΡΡΡΡΠΊΡΡΡΠΈΡΠΎΠ²Π°Π½Π½ΠΎΠΉ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠΉ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½Ρ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ ΠΈ ΠΈΡΡΠ»Π΅Π΄ΡΠ΅ΡΡΡ ΠΊΠ°ΠΊ ΡΠΈΡΡΠ΅ΠΌΠ°, ΠΈΠ½ΡΠ΅Π³ΡΠΈΡΡΡΡΠ°Ρ Π½Π°ΡΠ°Π±ΠΎΡΠΊΠΈ Π² ΡΠ°Π·Π»ΠΈΡΠ½ΡΡ
ΠΎΠ±Π»Π°ΡΡΡΡ
Π½Π°ΡΡΠ½ΡΡ
Π·Π½Π°Π½ΠΈΠΉ ΠΈ ΠΏΡΠΈΠΊΠ»Π°Π΄Π½ΡΡ
ΡΠ΅ΡΠ΅Π½ΠΈΠΉ. ΠΡΠ΄Π΅Π»Π΅Π½Ρ ΠΈ ΠΎΡ
Π°ΡΠ°ΠΊΡΠ΅ΡΠΈΠ·ΠΎΠ²Π°Π½Ρ ΡΠΎΠ΄Π΅ΡΠΆΠ°ΡΠ΅Π»ΡΠ½Π°Ρ ΠΈ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠΈΠ²Π°ΡΡΠ°Ρ ΡΠ°ΡΡΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΊΠ°ΠΊ ΡΠ»ΠΎΠΆΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ. ΠΠ° ΠΎΡΠ½ΠΎΠ²Π°Π½ΠΈΠΈ ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π° ΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π° ΡΡΡΡΠΊΡΡΡΠΈΠ·Π°ΡΠΈΡ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Β«ΠΊΠ°Π΄ΡΡ - ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΡ - ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈΒ», ΠΎΠ±ΠΎΠ·Π½Π°ΡΠ΅Π½Ρ ΠΊΠ»ΡΡΠ΅Π²ΡΠ΅ Π΅Π΅ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ: Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΠΎΠ΅ ΠΏΡΠΎΡΠ΅ΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ΅ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΠ΅, ΠΎΠ±Π»Π°ΡΠ½ΡΠ΅ Π²ΡΡΠΈΡΠ»Π΅Π½ΠΈΡ, ΠΠΎΠ»ΡΡΠΈΠ΅ Π΄Π°Π½Π½ΡΠ΅ (Big Data), ΠΌΠΎΠ±ΠΈΠ»ΡΠ½ΠΎΠ΅ ΠΎΠ±ΡΡΠ΅Π½ΠΈΠ΅, ΠΌΠ°ΡΡΠΎΠ²ΡΠ΅ ΠΎΡΠΊΡΡΡΡΠ΅ Π΄ΠΈΡΡΠ°Π½ΡΠΈΠΎΠ½Π½ΡΠ΅ (ΠΎΠ½Π»Π°ΠΉΠ½) ΠΊΡΡΡΡ, ΠΏΠ΅ΡΡΠΎΠ½Π°Π»ΡΠ½Π°Ρ ΡΡΠ΅Π±Π½Π°Ρ ΡΡΠ΅Π΄Π°, Smart-ΡΡΡΡΠΊΡΡΡΡ. Π Π°ΡΡΠΌΠΎΡΡΠ΅Π½Ρ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΠΈ ΠΈ ΠΏΠ΅ΡΡΠΏΠ΅ΠΊΡΠΈΠ²Ρ ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈ Web 2.0, ΠΏΠΎΠ·Π²ΠΎΠ»ΡΡΡΠ΅ΠΉ ΠΏΠΎΠ»ΡΡΠ°ΡΡ ΠΏΡΠΈΠ½ΡΠΈΠΏΠΈΠ°Π»ΡΠ½ΠΎ Π½ΠΎΠ²ΡΠ΅ ΡΡΡΠ΅ΠΊΡΡ - ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°ΡΠ΅Π»ΡΡΠΊΠΈΠ΅, ΡΠΎΡΠΈΠ°Π»ΡΠ½ΡΠ΅, ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΈΠ΅, ΡΠΏΡΠ°Π²Π»Π΅Π½ΡΠ΅ΡΠΊΠΈΠ΅ ΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΠ΅. ΠΠΎΡΠ»Π΅Π΄ΡΡΡΠ΅Π΅ ΡΠΎΠΏΠΎΡΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ ΡΠΎΡΡΠΈΠΉΡΠΊΠΈΡ
ΡΠ΅Π°Π»ΠΈΠΉ Ρ ΠΌΠΈΡΠΎΠ²ΡΠΌ ΠΎΠΏΡΡΠΎΠΌ ΠΈ ΡΠ΅Π½Π΄Π΅Π½ΡΠΈΡΠΌΠΈ Π² ΠΊΠΎΠ½ΡΠ΅ΠΊΡΡΠ΅ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΎ ΡΠ΄Π΅Π»Π°ΡΡ Π²ΡΠ²ΠΎΠ΄ ΠΎ ΡΠΎΠΌ, ΡΡΠΎ Π² Π ΠΎΡΡΠΈΠΈ Π½Π°Π±Π»ΡΠ΄Π°Π΅ΡΡΡ ΠΎΡΡΡΠ°Π²Π°Π½ΠΈΠ΅ Π² Π²ΠΎΠΏΡΠΎΡΠ°Ρ
ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠΈ ΠΈ ΠΏΠ΅ΡΠ΅ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠΈ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ
ΠΊΠ°Π΄ΡΠΎΠ². Π ΡΠ°ΠΌΠΊΠ°Ρ
ΠΊΠ°ΠΆΠ΄ΠΎΠ³ΠΎ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ ΡΡΠΎΡΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½Ρ ΠΏΡΠ΅Π΄Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΏΠΎ ΠΏΡΠ΅ΠΎΠ΄ΠΎΠ»Π΅Π½ΠΈΡ ΡΠ°Π·ΡΡΠ²Π° ΠΈ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΌΠΈΡΠΎΠ²ΡΡ
ΡΡΠ°Π½Π΄Π°ΡΡΠΎΠ² ΠΎΠ±ΡΡΠ΅Π½ΠΈΡ ΠΊΡΠ΅Π°ΡΠΈΠ²Π½ΡΡ
ΠΊΠ°Π΄ΡΠΎΠ², ΠΏΠ΅ΡΠ΅ΡΠΌΠΎΡΡΠ° ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΡΠΈΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΠΎΠΉ Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ Ρ ΡΡΠ΅ΡΠΎΠΌ ΠΏΠ΅ΡΡΠΏΠ΅ΠΊΡΠΈΠ² ΠΈ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΠ΅ΠΉ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΡΡ
ΡΠ΅ΡΠ²ΠΈΡΠΎΠ² ΠΠ½ΡΠ΅ΡΠ½Π΅ΡΠ° Π²ΡΠΎΡΠΎΠ³ΠΎ ΠΏΠΎΠΊΠΎΠ»Π΅Π½ΠΈΡ. Π‘Π΄Π΅Π»Π°Π½ Π²ΡΠ²ΠΎΠ΄ ΠΎ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ ΠΏΠΎΠ»Π½ΠΎΠΌΠ°ΡΡΡΠ°Π±Π½ΡΡ
ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΏΡΡΠ΅ΠΌ ΠΎΠ±ΡΠ΅Π΄ΠΈΠ½Π΅Π½ΠΈΡ ΡΡΠΈΠ»ΠΈΠΉ ΡΡΠ΅Π½ΡΡ
ΠΈ ΠΏΡΠ°ΠΊΡΠΈΠΊΠΎΠ² Π½Π° Π±Π°Π·Π΅ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ
ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ ΠΈ ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΡΠΈΠΎΠ½Π½ΡΡ
ΡΠ΅ΡΠ΅Π½ΠΈΠΉ. ΠΡΡΠ°Π±ΠΎΡΠ°Π½Ρ ΡΠ»Π΅Π΄ΡΡΡΠΈΠ΅ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π΄Π°Π»ΡΠ½Π΅ΠΉΡΠ΅ΠΉ ΡΠ°Π±ΠΎΡΡ: ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΊΠ°ΠΊ ΠΎΡΠΊΡΡΡΠΎΠΉ, Π΄ΠΈΠ½Π°ΠΌΠΈΡΠ½ΠΎΠΉ ΠΈ Π½Π΅ΡΠ΅ΡΠ»Π΅ΠΊΡΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π° ΠΏΠ»Π°ΡΡΠΎΡΠΌΠ΅ Web 2.0 Web 3.0; ΡΠ΅ΠΎΡΠ΅ΡΠΈΠΊΠΎ-ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠ°Ρ ΠΏΡΠΎΡΠ°Π±ΠΎΡΠΊΠ° ΠΏΡΠΎΠ±Π»Π΅ΠΌ Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΠΎΠ³ΠΎ ΠΏΡΠΎΡΠ΅ΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΠΊΠ°Π΄ΡΠΎΠ²ΠΎΠ³ΠΎ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΡ; ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠ° ΡΡΠ΅Π±Π½ΠΎΠΉ Π»ΠΈΡΠ΅ΡΠ°ΡΡΡΡ ΠΏΡΡΠ΅ΠΌ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ ΡΠ΅ΡΠ΅Π²ΠΎΠΉ ΡΠΎΡΠΌΡ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΡ
ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΌ
Radio Telescope Focal Container for the Russian VLBI Network of New Generation
This article considers the development of the structure of receivers for Russian radio telescopes. The development of these radio telescopes is undertaken within the project for creating a Russian small-antenna-based radio interferometer of new generation. It is shown that for small antennas (10. 12 meter) the principal unit, which provides the best SNR, is the so-called focal container placed at primary focus. It includes the primary feed, HEMT LNA, and cryogenic cooling system down to 20. K. A new multi-band feed based on traveling wave resonators is used. It has small dimensions, low weight, and allows working with circular polarizations. Thus it can be placed into focal container and cooled with the LNA. A sketch of the focal container, with traveling-wave-resonator feed, and calculations of the expected parameters of the multi-band receiver are presented
Problem learning and intersubject connections at physics learning with use of computer experiment in technical college
The technique of inclusion of computer demonstrations and computer experiment for problem learning, stimulating solution of problem situation has been given. The way of student motivation to mastering new knowledge on intersubject connection between subject studied here and now with disciplines which will be studied later is shown. The fragment of lecture on physics with use of computer experiment and intersubject connection with TOE course with development of problem situations is give
Economic Reform and Its Interpretations in Russia
The paper in this booklet, 'Economic Reform and its Interpretations in Russia', written by two distinguished Russian economists is one of the pilot papers of the project on the Evolving New Market Economies in Europe and Asia
Approaches to Visualising Endocytosis of LDL-Related Lipoproteins
Endocytosis is the process by which molecules are actively transported into cells. It can take on a variety of forms depending on the cellular machinery involved ranging from specific receptor-mediated endocytosis to the less selective and actin-driven macropinocytosis. The plasma lipoproteins, which deliver lipids and other cargo to cells, have been intensely studied with respect to their endocytic uptake. One of the first molecules to be visualised undergoing endocytosis via a receptor-mediated, clathrin-dependent pathway was low-density lipoprotein (LDL). The LDL molecule has subsequently been shown to be internalised through multiple endocytic pathways. Dissecting the pathways of lipoprotein endocytosis has been crucial to understanding the regulation of plasma lipid levels and how lipids enter cells in the arterial wall to promote atherosclerosis. It has also aided understanding of the dysregulation that occurs in plasma lipid levels when molecules involved in uptake are defective, as is the case in familial hypercholesterolemia (FH). The aim of this review is to outline the many endocytic pathways utilised for lipoprotein uptake. It explores the various experimental approaches that have been applied to visualise lipoprotein endocytosis with an emphasis on LDL and its more complex counterpart, lipoprotein(a) [Lp(a)]. Finally, we look at new developments in lipoprotein visualisation that hold promise for scrutinising endocytic pathways to finer detail in the future
Problems of personnel, information and technological support of tax management: system approach
Π ΡΡΠ°ΡΡΠ΅ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°Π΅ΡΡΡ ΠΎΠ΄ΠΈΠ½ ΠΈΠ· ΠΆΠΈΠ·Π½Π΅Π½Π½ΡΡ
Π²ΠΎΠΏΡΠΎΡΠΎΠ², ΠΎΠ±ΡΡΠ»ΠΎΠ²Π»Π΅Π½Π½ΡΠΉ ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ΠΌ ΠΌΠΈΡΠΎΠ²ΡΡ
ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΠ΅ΠΌ, ΠΏΠΎΡΠΊΠΎΠ»ΡΠΊΡ Π² ΠΊΠ°ΠΆΠ΄ΠΎΠΉ ΠΏΡΠ΅Π΄ΠΌΠ΅ΡΠ½ΠΎΠΉ ΠΎΠ±Π»Π°ΡΡΠΈ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΡ Π²ΡΡΠ°Π±ΠΎΡΠΊΠ° ΠΈ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΡΡ
ΡΡΡΠ°ΡΠ΅Π³ΠΈΠΉ, ΡΠΏΠΎΡΠΎΠ±Π½ΡΡ
Π°Π΄Π΅ΠΊΠ²Π°ΡΠ½ΠΎ ΠΎΡΠ²Π΅ΡΠ°ΡΡ Π²ΡΠ·ΠΎΠ²Π°ΠΌ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΠΎΠ³ΠΎ ΠΌΠΈΡΠ°. ΠΠ»Ρ ΡΠ΅ΡΠ΅Π½ΠΈΡ ΠΏΠΎΠ΄ΠΎΠ±Π½ΠΎΠΉ ΡΠ»Π°Π±ΠΎΡΡΡΡΠΊΡΡΡΠΈΡΠΎΠ²Π°Π½Π½ΠΎΠΉ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠΉ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½Ρ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ ΠΈ ΠΈΡΡΠ»Π΅Π΄ΡΠ΅ΡΡΡ ΠΊΠ°ΠΊ ΡΠΈΡΡΠ΅ΠΌΠ°, ΠΈΠ½ΡΠ΅Π³ΡΠΈΡΡΡΡΠ°Ρ Π½Π°ΡΠ°Π±ΠΎΡΠΊΠΈ Π² ΡΠ°Π·Π»ΠΈΡΠ½ΡΡ
ΠΎΠ±Π»Π°ΡΡΡΡ
Π½Π°ΡΡΠ½ΡΡ
Π·Π½Π°Π½ΠΈΠΉ ΠΈ ΠΏΡΠΈΠΊΠ»Π°Π΄Π½ΡΡ
ΡΠ΅ΡΠ΅Π½ΠΈΠΉ. ΠΡΠ΄Π΅Π»Π΅Π½Ρ ΠΈ ΠΎΡ
Π°ΡΠ°ΠΊΡΠ΅ΡΠΈΠ·ΠΎΠ²Π°Π½Ρ ΡΠΎΠ΄Π΅ΡΠΆΠ°ΡΠ΅Π»ΡΠ½Π°Ρ ΠΈ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠΈΠ²Π°ΡΡΠ°Ρ ΡΠ°ΡΡΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΊΠ°ΠΊ ΡΠ»ΠΎΠΆΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ. ΠΠ° ΠΎΡΠ½ΠΎΠ²Π°Π½ΠΈΠΈ ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π° ΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π° ΡΡΡΡΠΊΡΡΡΠΈΠ·Π°ΡΠΈΡ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Β«ΠΊΠ°Π΄ΡΡ - ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΡ - ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈΒ», ΠΎΠ±ΠΎΠ·Π½Π°ΡΠ΅Π½Ρ ΠΊΠ»ΡΡΠ΅Π²ΡΠ΅ Π΅Π΅ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ: Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΠΎΠ΅ ΠΏΡΠΎΡΠ΅ΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ΅ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΠ΅, ΠΎΠ±Π»Π°ΡΠ½ΡΠ΅ Π²ΡΡΠΈΡΠ»Π΅Π½ΠΈΡ, ΠΠΎΠ»ΡΡΠΈΠ΅ Π΄Π°Π½Π½ΡΠ΅ (Big Data), ΠΌΠΎΠ±ΠΈΠ»ΡΠ½ΠΎΠ΅ ΠΎΠ±ΡΡΠ΅Π½ΠΈΠ΅, ΠΌΠ°ΡΡΠΎΠ²ΡΠ΅ ΠΎΡΠΊΡΡΡΡΠ΅ Π΄ΠΈΡΡΠ°Π½ΡΠΈΠΎΠ½Π½ΡΠ΅ (ΠΎΠ½Π»Π°ΠΉΠ½) ΠΊΡΡΡΡ, ΠΏΠ΅ΡΡΠΎΠ½Π°Π»ΡΠ½Π°Ρ ΡΡΠ΅Π±Π½Π°Ρ ΡΡΠ΅Π΄Π°, Smart-ΡΡΡΡΠΊΡΡΡΡ. Π Π°ΡΡΠΌΠΎΡΡΠ΅Π½Ρ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΠΈ ΠΈ ΠΏΠ΅ΡΡΠΏΠ΅ΠΊΡΠΈΠ²Ρ ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈ Web 2.0, ΠΏΠΎΠ·Π²ΠΎΠ»ΡΡΡΠ΅ΠΉ ΠΏΠΎΠ»ΡΡΠ°ΡΡ ΠΏΡΠΈΠ½ΡΠΈΠΏΠΈΠ°Π»ΡΠ½ΠΎ Π½ΠΎΠ²ΡΠ΅ ΡΡΡΠ΅ΠΊΡΡ - ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°ΡΠ΅Π»ΡΡΠΊΠΈΠ΅, ΡΠΎΡΠΈΠ°Π»ΡΠ½ΡΠ΅, ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΈΠ΅, ΡΠΏΡΠ°Π²Π»Π΅Π½ΡΠ΅ΡΠΊΠΈΠ΅ ΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΠ΅. ΠΠΎΡΠ»Π΅Π΄ΡΡΡΠ΅Π΅ ΡΠΎΠΏΠΎΡΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ ΡΠΎΡΡΠΈΠΉΡΠΊΠΈΡ
ΡΠ΅Π°Π»ΠΈΠΉ Ρ ΠΌΠΈΡΠΎΠ²ΡΠΌ ΠΎΠΏΡΡΠΎΠΌ ΠΈ ΡΠ΅Π½Π΄Π΅Π½ΡΠΈΡΠΌΠΈ Π² ΠΊΠΎΠ½ΡΠ΅ΠΊΡΡΠ΅ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΎ ΡΠ΄Π΅Π»Π°ΡΡ Π²ΡΠ²ΠΎΠ΄ ΠΎ ΡΠΎΠΌ, ΡΡΠΎ Π² Π ΠΎΡΡΠΈΠΈ Π½Π°Π±Π»ΡΠ΄Π°Π΅ΡΡΡ ΠΎΡΡΡΠ°Π²Π°Π½ΠΈΠ΅ Π² Π²ΠΎΠΏΡΠΎΡΠ°Ρ
ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠΈ ΠΈ ΠΏΠ΅ΡΠ΅ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠΈ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ
ΠΊΠ°Π΄ΡΠΎΠ². Π ΡΠ°ΠΌΠΊΠ°Ρ
ΠΊΠ°ΠΆΠ΄ΠΎΠ³ΠΎ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ ΡΡΠΎΡΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½Ρ ΠΏΡΠ΅Π΄Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΏΠΎ ΠΏΡΠ΅ΠΎΠ΄ΠΎΠ»Π΅Π½ΠΈΡ ΡΠ°Π·ΡΡΠ²Π° ΠΈ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΌΠΈΡΠΎΠ²ΡΡ
ΡΡΠ°Π½Π΄Π°ΡΡΠΎΠ² ΠΎΠ±ΡΡΠ΅Π½ΠΈΡ ΠΊΡΠ΅Π°ΡΠΈΠ²Π½ΡΡ
ΠΊΠ°Π΄ΡΠΎΠ², ΠΏΠ΅ΡΠ΅ΡΠΌΠΎΡΡΠ° ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΡΠΈΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΠΎΠΉ Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ Ρ ΡΡΠ΅ΡΠΎΠΌ ΠΏΠ΅ΡΡΠΏΠ΅ΠΊΡΠΈΠ² ΠΈ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΠ΅ΠΉ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΡΡ
ΡΠ΅ΡΠ²ΠΈΡΠΎΠ² ΠΠ½ΡΠ΅ΡΠ½Π΅ΡΠ° Π²ΡΠΎΡΠΎΠ³ΠΎ ΠΏΠΎΠΊΠΎΠ»Π΅Π½ΠΈΡ. Π‘Π΄Π΅Π»Π°Π½ Π²ΡΠ²ΠΎΠ΄ ΠΎ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ ΠΏΠΎΠ»Π½ΠΎΠΌΠ°ΡΡΡΠ°Π±Π½ΡΡ
ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΏΡΡΠ΅ΠΌ ΠΎΠ±ΡΠ΅Π΄ΠΈΠ½Π΅Π½ΠΈΡ ΡΡΠΈΠ»ΠΈΠΉ ΡΡΠ΅Π½ΡΡ
ΠΈ ΠΏΡΠ°ΠΊΡΠΈΠΊΠΎΠ² Π½Π° Π±Π°Π·Π΅ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ
ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ ΠΈ ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΡΠΈΠΎΠ½Π½ΡΡ
ΡΠ΅ΡΠ΅Π½ΠΈΠΉ. ΠΡΡΠ°Π±ΠΎΡΠ°Π½Ρ ΡΠ»Π΅Π΄ΡΡΡΠΈΠ΅ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π΄Π°Π»ΡΠ½Π΅ΠΉΡΠ΅ΠΉ ΡΠ°Π±ΠΎΡΡ: ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΠΌΠ΅Π½Π΅Π΄ΠΆΠΌΠ΅Π½ΡΠ° ΠΊΠ°ΠΊ ΠΎΡΠΊΡΡΡΠΎΠΉ, Π΄ΠΈΠ½Π°ΠΌΠΈΡΠ½ΠΎΠΉ ΠΈ Π½Π΅ΡΠ΅ΡΠ»Π΅ΠΊΡΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π° ΠΏΠ»Π°ΡΡΠΎΡΠΌΠ΅ Web 2.0 & Web 3.0; ΡΠ΅ΠΎΡΠ΅ΡΠΈΠΊΠΎ-ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠ°Ρ ΠΏΡΠΎΡΠ°Π±ΠΎΡΠΊΠ° ΠΏΡΠΎΠ±Π»Π΅ΠΌ Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΠΎΠ³ΠΎ ΠΏΡΠΎΡΠ΅ΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΠΊΠ°Π΄ΡΠΎΠ²ΠΎΠ³ΠΎ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΡ; ΠΏΠΎΠ΄Π³ΠΎΡΠΎΠ²ΠΊΠ° ΡΡΠ΅Π±Π½ΠΎΠΉ Π»ΠΈΡΠ΅ΡΠ°ΡΡΡΡ ΠΏΡΡΠ΅ΠΌ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ ΡΠ΅ΡΠ΅Π²ΠΎΠΉ ΡΠΎΡΠΌΡ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΡ
ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΌ.The article considers one of the vital issues due to the development of global technologies in the field of tax management, because in each subject area it is necessary to develop and implement effective strategies that can adequately meet the challenges of the modern world. To solve this semistructured problem the tax management is presented and studied as a system integrating developments in various fields of scientific knowledge and application solutions. It identifies and characterizes the content-related and supporting parts of the taxation management as a complex system. On the basis of qualitative analysis it carries out the structuring of the problems βpersonnel - information - technologyβ, specified its key directions: continuing professional education, cloud computing, Big Data, mobile learning, mass open and distance (online) courses, personal learning environments, Smart-structures. It considers possibilities and prospects of the Web 2.0 technology that allows to obtain fundamentally new effects - research, social, economic, managerial and educational ones. The subsequent comparison of the Russian realias with international experience and trends in the context of the technologies development in Russia has allowed to conclude that there is a lag in training and retraining of the current personnel. Under each direction proposals are articulated aimed at overcoming the gap and to achieving international standards of training creative personnel, reviewing organization of educational activities in regard of prospects and opportunities of social services of the second generation Internet. A conclusion is made about the necessity of full-scale studies of the tax management system by bringing together the efforts of scientists and empirics on the basis of the modern technologies and organizational decisions. The following direction of further work have been worked out: investigation of the tax management as an open, dynamic and non-reflex system on the platform of Web 2& Web 3; theoretical and methodological study of problems of continuous professional education and personnel maintenance; preparation of textbooks through implementation of the network form of educational programs
Economic relations within the CIS How relevant is the experience of cooperation and integration in Western Europe?
SIGLEAvailable from British Library Document Supply Centre- DSC:94/26039 / BLDSC - British Library Document Supply CentreGBUnited Kingdo
The Board of UNU/WIDER
This study has been prepared within the UNU/WIDER Internship Programme and the researc