Taxation and Capital Structure: Evidence from Russian Companies

This paper presents a study of the impact of taxation on the capital structure of Russian companies, based on the Graham model. The study revealed that it is more appropriate to include the effective tax rate in the model, rather than use the marginal tax rate since it is more applicable for the Russian companies

TEACHING ENTREPRENEURSHIP THROUGH A CLIL APPROACH IN RUSSIAN TECHNICAL UNIVERSITIES

In recent decades, increasing numbers of EMI (English as Medium of Instructions) courses have been added to university course offerings in countries where English is not the first language, as a way of supporting university internalization and addressing the global status of English. However, some studies argue that EMI courses might affect the overall learning of course content because of students' poor lecture comprehension and passive engagement in class. In order to facilitate student engagement and improve learning experiences in EMI courses, the authors introduce a CLIL approach that would facilitate students' overall learning in entrepreneurship. By focusing rather on the content, students acquire the target language unconsciously. Learning a language through content does not only increase the students’ motivation but it also improves the students’ performances, both in language and content. This article demonstrates the possibility of combining the subject Entrepreneurial Leadership and CIL, and it intends to explore possible benefits and obstructions. During the research it became evident that the students’ interest in Entrepreneurial Leadership which was realized in the frame of Masters’ Programme “Entrepreneurs for Tomorrow” as well as their concentration increased, mainly due to the use of different teaching techniques employed and partly due to use of English as the language of instruction. Further issues raised in the field of CLIL Entrepreneurial Leadership will be discussed in the empirical part and in the curriculum analysis.

CROSS-CULTURAL COMMUNICATION COURSE AS A FORM OF INTERNATIONALISATION AT HOME WITHIN RUSSIAN HIGHER EDUCATION INSTITUTIONS

Internationalisation of higher education at home is a relatively new phenomenon for Russia but, as a concept, it is one that is both broad and variable. The internationalisation of higher education at home has been influenced by the globalisation of economies and societies and the increased importance of knowledge. It is driven by a dynamic and constantly evolving combination of political, economic, socio-cultural and academic rationales. These motives take different forms and dimensions in different regions, in institutions and within their educational programmes. This study covers an intensive course named “Cross-cultural Communication” and its impact within Tempus, Erasmus+ and other funding programmes as well as traditional content of this course. The content of the course is evaluated through several approaches. The starting point is to consider how particular courses are taken into account in long-term strategies of universities, and on the other hand, how these intensive courses advance the implementation of internalisation strategies. Another approach concerns internationalisation at home and helps find out how, specifically, intensive courses advance internationalisation. The next point covers education and teaching development and shows what role particular courses have in the transfer of teaching methods, materials and whole course concepts in Russian higher education institutions.  

A SOCIEDADE DA INFORMAÇÃO: NOVAS POSSIBILIDADES PARA A HUMANIZAÇÃO DA ECONOMIA

Based on a review of multidisciplinary scientific literature (economic, philosophical, psychological, sociological), we set the objective to reveal new possibilities for humanizing the economy that have emerged in the information society by the third decade of the 21st century. First, we present our interpretation of the concept of humanizing the economy resorting to the notions of humaneness, humanism, opportunism, and alienation. Then, the contribution of computing and digital technologies towards overcoming opportunism is highlighted. Finally, several paths to disalienation that stem from the virtual environment are outlined.Baseando-nos numa abordagem multidisciplinar, examinamos novas possibilidades para a humanização da economia que têm surgido no seio da sociedade da informação para a terceira década do século XXI. Em primeiro lugar, apresentamos a nossa interpretação do conceito da humanização da economia utilizando as noções de humanidade, humanismo, oportunismo e alienação. Depois, destacamos a contribuição de tecnologias computacionais e digitais para a superação do oportunismo. Por último, esboçamos alguns caminhos da desalienação que decorrem do ambiente virtual.Baseando-nos em uma revisão de literatura científica multidisciplinar (económica, filosófica, psicológica, sociológica), definimos o objetivo de revelar novas possibilidades para a humanização da economia que têm surgido no seio da sociedade da informação para a terceira década do século XXI. Em primeiro lugar, apresentamos a nossa interpretação do conceito da humanização da economia utilizando as noções de humanidade, humanismo, oportunismo e alienação. Depois, destacamos a contribuição de tecnologias computacionais e digitais para a superação do oportunismo. Por último, esboçamos alguns caminhos da desalienação que decorrem do ambiente virtual

INTERNALIZATION OF TEACHER EDUCATION AS A PART OF A UNIVERSITY INTERNALIZATION STRATEGY

The internationalization of University teacher education is very important today since teachers have to prepare students for living and working in the new global world. To prepare students for the globalization of the society, university teachers should have the opportunity to gain international experience – from traditional studies and internships to summer schools and degree theses abroad, blended learning formats, buddy programmes, international field trips to preparing English-language degree programmes together with international colleagues. In this paper the authors describe the IDUTE programme (International Dimension of University Teacher Education) designed to enhance the international dimensions of various components of University teacher education programmes, to transform courses in order to facilitate change and improvement in reaching the internationalization goals of their work and to help provide University teachers with greater global competence. This paper details the nature and specifics of the IDUTE programme and provides details of the programme’s outcomes and results. The authors have done extensive research to determine both the existing international content and programme practices for University teacher education and perceived needs for improvement. The IDUTE programme promotes internationalisation among technical teachers and students and expands intercultural competence into their studies and career through creation and development of separate 16/36/72-hour modules on international activities of University Teachers.

Taxation and Capital Structure: Evidence from Russian Companies

This paper presents a study of the impact of taxation on the capital structure of Russian companies, based on the Graham model. The study revealed that it is more appropriate to include the effective tax rate in the model, rather than use the marginal tax rate since it is more applicable for the Russian companies

МЕТОДИКА ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ТЕХНОЛОГИЧЕСКИХ МАШИН НА ПРИМЕРЕ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ПОГРУЗОЧНОЙ МАШИНЫ 2ПНБ-2

At the modern stage of scientific and technological development, the main directions of development of technological machines are: the transition to continuous automated processes, improving the quality of work, increasing the efficiency of using machines.If we consider modern technological machines, developed and constructed over the past 10 years, then we can distinguish a large number of machines controlled remotely (in whole or in separate parts of equipment). Here are some examples of the latest developments:– MenziMuck M545X;– Palfinger PCC 57.002;– KOBELCO SK400DLC–10 and other.The introduction of automation greatly improves the efficiency of the machine with the lowest labor cost. However, many enterprises still use the technology of the previous generation, since it is costly to update fixed assets. In this case, the urgent question arises of increasing the technological and economic efficiency of existing equipment. The novelty of the results is as follows:– it was found that an increase in the productivity of continuous loading machines is achieved due to their automatic control, which regulates the supply according to the level of loads and protects the engines, the transmission of the working body and the running gear;– a simulation model of a continuous loader machine with automated control was developed.Purpose – determination of a universal technique for increasing the efficiency of technological machines.Methodology: the article used methods of computational mathematics, theory of experimental planning, methods of technical and economic calculations in technology.Results: defined a step-by-step and structured method of increasing the efficiency of using the machine.Practical implications: the results obtained can be applied to transport, construction and other enterprises, in the process of which technological machines are used.На современном этапе научно-технического развития основными направлениями развития технологических машин являются: переход к непрерывным автоматизированным процессам, повышения качества выполнения работы, повышение эффективности использования машин.Если рассматривать современные технологические машины, разработанные и сконструированные в течении последних 10–ти лет, то можно выделить большое количество машин, управляемых дистанционно (полностью или отдельными частями оборудования). Приведем насколько примеров новейших разработок:– MenziMuck M545X;– Palfinger PCC 57.002;– KOBELCO SK400DLC–10 и др.Введение автоматики значительно повышает эффективность машины при наименьших трудовых затратах. Однако, на многих предприятиях до сих пор используется техника предыдущего поколения, так как произвести обновление основных фондов затратно. В таком случае, возникает актуальный вопрос повышения технологической и экономической эффективности существующей техники. Новизна результатов заключается в следующем:– установлено, что повышение производительности погрузочных машин непрерывного действия достигается за счет их автоматического управления, которое регулирует подачу по уровню нагрузок и осуществляет защиту двигателей, трансмиссии рабочего органа и ходовой части;– разработана имитационная модель машины погрузочной машины непрерывного действия с автоматизированным управлением.Цель – определение универсальной методики повышения эффективности технологических машин.Метод или методология проведения работы: в статье использовались методы вычислительной математики, теории планирования эксперимента, методы технико-экономических расчетов в технике.Результаты: определена поэтапная и структурированная методика повышения эффективности использования машины.Область применения результатов: полученные результаты можно применять на транспортных, строительных и других предприятиях, в процессе деятельности которой используется технологические машины

Библиотечные кадры Сибири и Дальнего Востока в условиях социокультурных трансформаций: проблемы изучения

The research studies of library staff held in Siberian and Far-Eastern regions of Russia in 1970s-2000s are reviewed, and the study of 2014 is examined in detail. Its subjects were adaptation of library professional, their professional satisfaction, etc. The authors reveal the changes in the processes of adaptation, paradigms and librarians’ attitude toward their jobs within this period.Рассмотрены материалы научных исследований и результаты изучения библиотечных кадров в разных аспектах в Сибирско-Дальневосточном регионе, проведённых в 1970-2000-е гг. Подробно освещено изучение вопросов развития библиотечного персонала, проведённое в 2014 г., предметом которого стали процессы адаптации библиотечных специалистов, аспекты их удовлетворённости трудом и др. Представлен сопоставительный анализ НИР, выявлены тенденции и особенности. Показаны изменения в процессах адаптации, установках и отношении к труду библиотечного персонала за указанный период

Innovative Development of Higher Education

The article considers the essence of innovation in higher education and the integration of educational, scientific and industrial scope. Disclosed forms of innovation in higher education, as well as their role in the interaction of education, science and business. Defined forms of cooperation between education, science and business. Review the modalities of cooperation between education and business in the examples of financial and technological academy city of Korolev, Moscow region. Were revealed directions of innovation developing higher education.And also drawn conclusions on the matter. DOI: 10.5901/mjss.2015.v6n4p59

Biological Activity of Soil in Scots Pine Stands with Varying Degrees of Crown Closure

На биологическую активность почвы оказывают влияние многочисленные факторы, такие как гидротермический режим, кислотность, физические и агрохимические свойства почвы и др. В древесных насаждениях к таким факторам можно также отнести степень сомкнутости крон. В статье представлены данные о показателях биологической активности почвы (количество микроорганизмов и активность почвенных ферментов) в насаждениях сосны обыкновенной (Pinus sylvestris L.) различной степени сомкнутости крон. Исследования проводили на территории Кузбасского ботанического сада, расположенного в левобережной части города Кемерово, в прибрежной части реки Томи (район озера Суховского) к востоку от существующих и проектируемых ансамблей развивающегося общегородского центра. Объект исследования – почва в насаждениях P. sylvestris II класса возраста (28–35 лет) разной степени сомкнутости лесного полога: редкосомкнутые (20–30 %), среднесомкнутые (50–60 %) и высокосомкнутые (80–90 %). На каждом участке установлены подкроновые и прикроновые (межкроновые) зоны, на редкосомкнутых площадках наблюдения также установлена внешняя зона. Исследуемая почва не относится к загрязненной, имеет нейтральную реакцию среды и среднее содержание подвижных соединений фосфора и калия. Проведенные исследования показали, что численность почвенных микроорганизмов зависит от влажности почвы. Выявлены отдельные тенденции зависимости биологической активности от степени сомкнутости сосновых насаждений: наибольшее содержание инвертазы и протеазы наблюдалось в редко- и среднесомкнутых насаждениях сосны в подкроновой зоне. Почва высокосомкнутых насаждений в прикроновой зоне наиболее богата микроорганизмами, утилизирующими органические формы азота, и микроорганизмами, разлагающими минеральные формы азотаThe biological activity of soil is influenced by numerous factors, such as hydrothermal regime, acidity, physical and agrochemical properties of the soil, etc. In tree stands, such factors can also include the degree of crown closure. The present study reports data on indicators of biological activity of the soil: the abundance of microorganisms and the activity of soil enzymes in stands of Scots pine (Pinus sylvestris L.) with various degrees of crown closure. The research was carried out in the Kuzbass Botanical Garden, located in the left-bank part of the city of Kemerovo, along the riverside of the Tom River (near Lake Sukhovsky), east of the existing and future ensembles of the developing city center. The material of the study was soil in P. sylvestris stands of age class 2 (28–35 years) with different degrees of closure of the crown canopy: sparsely closed (20–30 %), medium–closed (50–60 %), and highly closed (80–90 %). Under-crown and inter-crown zones were established on each site, and an external zone was additionally established on sparsely closed study site. The soil was not polluted, had a neutral reaction of the medium, and contained average amounts of mobile phosphorus and potassium compounds. The study showed that the abundance of soil microorganisms was determined by soil moisture content. The following trends were revealed in the relationship between biological activity and the degree of closure of pine stands: the highest content of invertase and protease was observed in the under-crown zone of the sparsely and medium-closed pine stands. The soil in the inter-crown zone of highly closed stands was the most abundant in microorganisms that utilize organic forms of nitrogen and microorganisms that decompose mineral forms of nitroge