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

Henry F. Johnson, Professor of Law (1981-2008), St. Mary’s University School of Law

As a way to deal with his loss, this eulogy honors Henry Johnson (1942-2008) by focusing on ten good things about him. As a former English teacher, he valued clarity and precision, which reflects another good thing about Henry: the importance of strong organization. His zest for travel enabled him to share voluminous details about countless countries around the world, including where the best restaurants and wineries were. No description would be complete without emphasizing his love for golf, but the most important thing about Henry was the way he cared for his family, friends, and animals

Acquisition, storage and dissemination of socially dangerous information : theoretical and methodological issues of the legal prohibition

The research project is focused on the Russian and foreign practice of the legal prohibition of acquisition, storage and dissemination of socially dangerous information on the Internet. Other objects of studies include legal restrictions on freedom of the media in order to protect the constitutional order, the interests of the citizens and the security of the state.peer-reviewe

Design of the Model of Ratiometric Polymer Nanobiothermometer Based on Quantum Dots

To solve many modern biological and biotechnological tasks it is necessary to realize strictly control and regulation of temperature of the cells and their organelles. Thi stasks include control of various exo- and endothermic reactions, monitoring of tissues‘ and individual cell‘s temperature in in vitro researches and in vivo procedures such as the hyperthermia procedure that used for cancer treatment. The today known methods of measuring and controlling of temperature at the cellular level can not provide the necessary level of locality and accuracy due to too big size and heightened sensitivity to external factors. The real alternative of existing today methods is nanoscale temperature biosensor operating on a ratiometric principle and based on the composite structure from polymers and colloidal quantum dots. In this paper we present a working model and plan of investigation of ratiometric nanoscale polymer nanobiothermometer based on quantum dots. Keywords: thermosensors, quantum dots, local temperature, polymers, temperature measuremen

Interdisciplinary Potential of Foreign Language Training in System of Non-Linguistic Higher Education

Theoretical and practical issues of implementation of interdisciplinary approach in the system of foreign language training of University students of non-linguistic specialties are examined. The research urgency is caused by necessity of formation of holistic scientific worldview of future professionals on the basis of interdisciplinary integration in the crisis of disciplinary knowledge. Genesis of the interdisciplinary approach to general and higher education is covered. A review of the domestic and foreign psychological-pedagogical and didactic literature covering the experience of application of interdisciplinary approach in University practice is made. Concepts of “meta-competences,” “meta-subject competences,” “over-professional competences,” “soft skills,” etc. are distinguished. The structure of foreign models of the formation of meta-competency of graduates that meet the requirements of employers are described. Organizational-pedagogical conditions of realization of interdisciplinary approach in the system of non-linguistic higher education are analyzed. There is a sample list of meta-competences, which can be effectively formed in the process of foreign language training in higher education. Techniques and technologies of forming meta-competences of specialists of non-linguistic profile by means of the discipline “Foreign language” are classified. The results of experimental work on forming meta-competences in students of the undergraduate training of 06.03.01 Biology field of study are described. The prospects of application of interdisciplinary approach in the field of vocational didactics are examined

Electrochemical oxidation of tertiary phosphines in the presence of camphene

Anodic oxidation of tertiary phosphines (tripropyl-, tributyl-, and triphenylphosphine) in the presence of a bicyclic alkene (camphene) on a platinum and a glassy carbon electrodes was studied. For the first time the voltammetric characteristics of the process of camphene anodic oxidation were obtained. The electrochemical reactions with alkyl and aromatic phosphine were found to be dissimilar. The results of preparative electrooxidation of trialkylphosphines showed that in the course of electrolysis the tertiary phosphine cation-radicals generated on the anode enter into two concurrent reactions: (1) with the parent phosphine to form eventually trialkylphosphonium salts and trialkylphosphine oxides presumably as complex compounds and (2) with camphene to form trialkylcamphenylphosphonium salts and probably phosphonium salts with a monocyclic substituent. Preparative electrochemical oxidation of triphenylphosphine in the presence of camphene affords almost exclusively either triphenylphosphine oxide (in the experiment with platinum anode) or the triphenylphosphine oxide complex with perchloric acid (at the electrolysis on a glassy carbon anode). © 2009 Pleiades Publishing, Ltd

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 Student Club as a Tool for Attracting Youth Audience to Museums

open access articleThe authors describe the possibility of using a differentiated approach based on vocational education in the field of art and culture as a new criterion for attracting youth audiences to museums in the digital era. A distinctive feature of the differentiated approach in the activities of museum student clubs is the targeted impact on various groups of young people, taking into account their age and level of art training in the development of museum programs. In order to assess the applicability of the differentiated approach to working with young people in museums, the members of student clubs of the two largest museums in Russia, i.e., the Hermitage and the Russian Museum, were surveyed. Expert interviews with the staff of the student clubs were also conducted. Based on the results of the analysis, the authors identified three groups of the young people, which were designated as “interested,” “advanced” and “proficient.” The criteria for dividing into the groups were differences in the educational level of the students in the field of art and culture. This division allowed to determine the forms of the most attractive museum events for the identified groups of students. The results of the study may be useful in working with the youth audience in other museums