Zur Besteuerung von Agrar-Holdings in Russland

Das Discussion Paper beinhaltet Erkenntnisse zur Besteuerung russischer Agrar-Holdings in Russland. Eingangs werden ausgehend von der deutschen Rechtslage die Begriffe Holding, Agrar-Holding und Agrar-Industrie-Holding definiert. Nachfolgend werden Elemente der Steuerplanung durch die russischen Unternehmen sowie die wichtigsten Steuern in Russland erläutert, wobei auf die Gesetzgebung für Unternehmen, die in ihrem Wesen Holdings entsprechen, verwiesen wird. Neu ist seit dem 01.01.2004 die einheitliche Landwirtschaftssteuer. Sie gilt jedoch nicht für Unternehmen, die Filialen und/oder Vertretungen haben. Von den Methoden zur Schätzung der Steuerbelastung der Unternehmen spiegelt die Methode nach KADUSCHIN und MICHAJLOVA die Realität am besten wider. Weitere Abschnitte befassen sich mit Fragen der Steuerregulierung im Zusammenhang mit Transferpreisen (Vereinbarungspreisen) und der Preispolitik in der durch die Holding beherrschten Gruppe (interne Preise) mit dem Ziel der Steuerersparnis. Abschließend wird auf wirtschaftliche und soziale Konsequenzen unterschiedlicher Transferpreissysteme aufmerksam gemacht.The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms holding-company, agricultural holding-company, and agricultural-industry holding-company are defined. Following the elements of tax planning by the Russian enterprises as well as the most important taxes in Russia are explained. It is considered that the Russian Federation has introduced a standardized agricultural tax at 2004-01-01 which does not apply however to enterprises which have branches and/or agencies. Among the mentioned methods the method from KADUSCHIN and MICHAILOVA reflects the smallest difference between calculated and real taxes. Further sections deal with questions of the tax adjustment in connection with transfer prices (agreement prices) and the price strategy in the enterprise groups controlled by the holding (internal prices) with the goal of the tax saving. Finally economic and social consequences of different transfer price systems are discussed

Zur Besteuerung von Agrar-Holdings in Russland

Das Discussion Paper beinhaltet Erkenntnisse zur Besteuerung russischer Agrar-Holdings in Russland. Eingangs werden ausgehend von der deutschen Rechtslage die Begriffe Holding, Agrar-Holding und Agrar-Industrie-Holding definiert. Nachfolgend werden Elemente der Steuerplanung durch die russischen Unternehmen sowie die wichtigsten Steuern in Russland erläutert, wobei auf die Gesetzgebung für Unternehmen, die in ihrem Wesen Holdings entsprechen, verwiesen wird. Neu ist seit dem 01.01.2004 die einheitliche Landwirtschaftssteuer. Sie gilt jedoch nicht für Unternehmen, die Filialen und/oder Vertretungen haben. Von den Methoden zur Schätzung der Steuerbelastung der Unternehmen spiegelt die Methode nach KADUSCHIN und MICHAJLOVA die Realität am besten wider. Weitere Abschnitte befassen sich mit Fragen der Steuerregulierung im Zusammenhang mit Transferpreisen (Vereinbarungspreisen) und der Preispolitik in der durch die Holding beherrschten Gruppe (interne Preise) mit dem Ziel der Steuerersparnis. Abschließend wird auf wirtschaftliche und soziale Konsequenzen unterschiedlicher Transferpreissysteme aufmerksam gemacht. -- E N G L I S H V E R S I O N: The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms holding-company, agricultural holding-company, and agricultural-industry holding-company are defined. Following the elements of tax planning by the Russian enterprises as well as the most important taxes in Russia are explained. It is considered that the Russian Federation has introduced a standardized agricultural tax at 2004-01-01 which does not apply however to enterprises which have branches and/or agencies. Among the mentioned methods the method from KADUSCHIN and MICHAILOVA reflects the smallest difference between calculated and real taxes. Further sections deal with questions of the tax adjustment in connection with transfer prices (agreement prices) and the price strategy in the enterprise groups controlled by the holding (internal prices) with the goal of the tax saving. Finally economic and social consequences of different transfer price systems are discussed.Agricultural holdings,agricultural enterprises,tax laws,Agrar-Holding,Landwirtschaftliche Großbetriebe,Steuergesetze

Transformation of mechanisms of the university first-year students’ social adaptation: mathematical analysis tools

The article describes modern approaches to the transformation of the mechanisms of the first-year students’ social adaptation to study at the university, taking into account the requests of students. The theoretical prerequisites of the research are formulated on the basis of the analysis of modern publications of the knowledge-intensive Scopus database of Russian and foreign scientific articles. The theoretical model of transformation of adaptation mechanisms has become the basis of empirical research. The analysis of the process of social adaptation to the training of the modern generation of first-year students was carried out by the survey method using the electronic educational environment of the University of the North Caucasus (Stavropol Krai, Russia). A total of 1,278 people took part in the survey. The results of the study allow us to identify key areas for improving the educational process at the university: the development of alignment programs within the educational program of the level of knowledge in the most significant subject areas (Mathematics, Physics, Chemistry, Social Studies, etc.), entering into the educational rhythm of the university training format, a deeper understanding of the nature of professional activity and the organization of professional socialization. The obtained theoretical conclusions and empirical research data provide an understanding of the transformation of the mechanisms of social adaptation to university education

Institutional Basics of Tariffs in Housing and Communal Services: Cross-Country Analysis

The aim of the article is a review and summarizing methods of tariffs in housing and communal services in foreign countries, and also reasoning of opportunity to use of state marketing in the regulation of tariffs and the main directions of its usage, both in Russia and abroad. The result of this article is the formulation of conclusions and predictions for further development of tariff setting, as well as the social consequences of this policy in the sphere of housing and communal services. The institutional character of the social practices of HCS, according to the authors, is associated with the provision of living conditions for the population in the sphere of material practices and with the finding of ways to optimize the economy of the industrial and postindustrial societies. In the service social practices HCS special factor is the change of goal setting, re-orientation of social action for the client from the process that is not always connected with rational components of the social actions of individuals, and also with the operation of irrational components. Besides, there is a kind of "soft" technologization in the service social practices of HCS. Pricing policy in the sphere of housing and communal services detects a contradiction, on the one hand, between a wide range of services and agents that shows the democratization processes in the maintenance and strengthening of processes of self-administration, and on the other side of rising prices and low quality of services provided. DOI: 10.5901/mjss.2015.v6n3p2

Features of Chronic Bronchitis in Different Age Groups

Background: Lung diseases are assuming greater relevance and importance today. Chronic bronchitis is a self-nosology, which may precede the development of COPD, the importance of which can hardly be overestimated. The main problem in this disease is caused by late diagnosis and treatment due to the delay by patients in seeking medical help. The aim of the work was to study the distribution and exposure to tobacco smoke, especially chronic bronchitis, depending on various factors, including age. Methods: We examined 1779 persons, including 855 men and 924 women. The mean age of the population was 35.83±8.3 years. We conducted surveys and spirometry. The outcome was assessed after a bronchodilation test was performed with salbutamol 400 mcg. We performed all statistical analysis using software package Statistica 10. Results: We identified chronic bronchitis in 9.2% of the cases in the group of younger individuals and in 14.9% of the cases in the group of older individuals, during the active detection of chronic bronchitis using questionnaires. The prevalence of cigarette smoking was slightly higher among the younger (39.5%) than the older persons (33.6%); the frequency of smoking in a group of chronic bronchitis was reliably higher. Also, in this group, the performance spirometry reliably decreased. Conclusions: Outpatient survey is an effective method of identifying chronic bronchitis. Smoking is a major risk factor in the group of young respondents and the prevalence of smoking is inversely related to the education level of the respondents, regardless of age. As the decline in the Forced Expiratory Volume (FEV1 and FEV1/FVC) is the main criterion diagnosis of COPD, it revealed significant declines in the FEV1 of the younger smoking individuals, which may help to predict the development of COPD in the older age group

Design and baseline characteristics of the finerenone in reducing cardiovascular mortality and morbidity in diabetic kidney disease trial

Background: Among people with diabetes, those with kidney disease have exceptionally high rates of cardiovascular (CV) morbidity and mortality and progression of their underlying kidney disease. Finerenone is a novel, nonsteroidal, selective mineralocorticoid receptor antagonist that has shown to reduce albuminuria in type 2 diabetes (T2D) patients with chronic kidney disease (CKD) while revealing only a low risk of hyperkalemia. However, the effect of finerenone on CV and renal outcomes has not yet been investigated in long-term trials. Patients and Methods: The Finerenone in Reducing CV Mortality and Morbidity in Diabetic Kidney Disease (FIGARO-DKD) trial aims to assess the efficacy and safety of finerenone compared to placebo at reducing clinically important CV and renal outcomes in T2D patients with CKD. FIGARO-DKD is a randomized, double-blind, placebo-controlled, parallel-group, event-driven trial running in 47 countries with an expected duration of approximately 6 years. FIGARO-DKD randomized 7,437 patients with an estimated glomerular filtration rate >= 25 mL/min/1.73 m(2) and albuminuria (urinary albumin-to-creatinine ratio >= 30 to <= 5,000 mg/g). The study has at least 90% power to detect a 20% reduction in the risk of the primary outcome (overall two-sided significance level alpha = 0.05), the composite of time to first occurrence of CV death, nonfatal myocardial infarction, nonfatal stroke, or hospitalization for heart failure. Conclusions: FIGARO-DKD will determine whether an optimally treated cohort of T2D patients with CKD at high risk of CV and renal events will experience cardiorenal benefits with the addition of finerenone to their treatment regimen. Trial Registration: EudraCT number: 2015-000950-39; ClinicalTrials.gov identifier: NCT02545049

THE ORGANIZATION OF STUDENTS’ CREATIVE ACTIVITY IN EDUCATIONAL PROCESS

The paper is devoted to research which summarizes the five(year experience of the Department of remedial pedagogy, psychology and speech therapy aimed at improvement the quality of training of bachelors and master students of specialty “Defectology education (therapeutic pedagogy)” with a deep attention to the organization of students’ creative activity in educational process. The problem is considered in three aspects: motivational (personal), procedural (practical) and substantial (informational). Development of motivational aspect of this problem relies on results of interviewing and questioning of students, and reflects their subjective relation to future profession. The procedural aspect of the organization of students’ creative activity covers all innovative practices of teachers of the department of remedial pedagogics, psychology and speech therapy promoting development of creative potential of future bachelors and master students. The substantial aspect of a problem is directly connected with a professional activity of a therapeutic pedagogue and gives students the chance to showtheir pedagogical creativity. Our experience confirms that organization of creative work and educational process for students of remedial pedagogy specialty is one of necessary conditions for formation of special skills and personal virtues of bachelors and masters