Suchergebnisse

Method of taxation of cigarettes in the European Union brings also many negative effects except stable budgetary income, it discourages from harmful consumption or it takes into account the social costs of smoking. Except value added tax also excise composed of part of specific tax and part of ad valorem tax is there imposed on cigarettes. This causes a significant multiplication distorting the market and impacting the consumers in the case of an increase in the costs of producers of cigarettes. The mechanism of calculation of taxes imposed on cigarettes also causes a creation of a duty to pay taxes on taxes. The significant fact is that indicators measuring these effects between 1995 and 2008 are growing or at least are not declining and neither probable future regulation of harmonization of the taxation of cigarettes in the European Union brings any reparation of the given situation. Taxation of cigarettes is not generally transparent, the rate of taxation is based on inconsistent bases and objectives that should be achieved and probably they are not the priority for many countries of the European Union.

Abstract. The issue of assessment sustainability of agricultural farms as a whole and of different type is among the most topical for researchers, farmers, investors, administrators, politicians, interests groups and public at large. Despite that practically there are no assessments on sustainability level of Bulgarian farms in conditions of European Union Common Agricultural Policy implementation. This article applies a holistic framework and assesses sustainability of Bulgarian farms as a whole and of different juridical type, size, production specialization, and ecological and geographical location. Initially the method of the study is outlined, and overall characteristics of surveyed holdings presented. After that an assessment is made of integral, governance, economic, social, environmental sustainability of farms in general and of different type and location. Next, structure of farms with different sustainability levels is analyzed. Finally, factors for improving sustainability of Bulgarian farms are identified, and directions for further research and amelioration of farm management and public intervention in the sector suggested.Our study has found out that overall sustainability of Bulgarian farms is at a good level, with superior levels for environmental and social sustainability, and inferior level for governance and economic sustainability. There are great variations in sustainability levels of farms of different type and location as well as in shares of holdings with unlike level of sustainability. Factors which stimulate to the greatest extent the actions of Bulgarian farms for improving individual aspects of sustainability are Access to Advisory Services, Professional Training of Manager and Hired Labor, Personal Conviction and Satisfaction, Positive Experience of Other Farms, Available Innovations, Financial Capability, Private Contracts and Agreements, and Registration and Certification of Products, Services, etc. National and European mechanisms of regulation and support, which affect to the greatest extent economic sustainability of Bulgarian farms are: Direct Area Based Payments, National Tops Ups for Products, Livestock, etc., Modernization of Agricultural Holdings, Green Payments, Support to Semi-market Farms.Keywords. Farm sustainability, Governance, Ecological aspects, Factors of sustainability, EU CAP impact, Bulgaria.JEL. Q10, Q56, R33.

This paper attempts a preliminary analysis of the phonological processes that affect vowels and consonants in Kɨβwanɉi language. Specifically, the paper examines the role played by these phonological processes in preserving the configuration of the phonologically possible word or morpheme in Kɨβwanɉi by using a Non-linear Approach (Autosegmental Phonology Theory). The findings reveal that the distribution of consonants is restricted in Kɨβwanɉi and the canonical syllable structure of Kɨβwanɉi is CV but not limited to $V$, $C$, $CV$ and $CGV$. Syllables are conditioned by phonological sequential constraints (PSCs) that govern the sequence of segments in the language. These constraints serve as the mechanism through which the native speakers are able to recognize words by applying phonological rules that are in conspiracy. It is also revealed that the rules are ordered with respect to the satisfaction of the structural descriptions that allow more than one rule to apply.

This book explores the urban, political, and economic effects of contemporary capitalism as well being concerned with a collective analytic that addresses these processes through the lens of disassembling and reassembling dynamics. The processes of contemporary globalization have resulted in the commodification of various dimensions that were previously the domain of state action. This book evaluates the varying international responses from communities as they cope and confront the negative impacts of neoliberalism. In-depth case studies from scholars working in Europe, Latin America, Africa, and Asia showcase how various cities are responding to the effects of neoliberalism. Chapters investigate and demonstrate how the neoliberal processes of dissembling are being countered by positive and engaged efforts of reassembly. From Colombia to Siberia, Chicago to Nigeria, contributions engage with key economic and urban questions surrounding the militarization of state, democracy, the rise of the global capital and the education of young people in slums.This book will have a broad appeal to academic researchers and urban planning professionals. It is recommended core reading for students in Urban Planning, Geography, Sociology, Anthropology, and Urban Studies.

Focusing on Soviet culture and its social ramifications both during the Soviet period and in the post-Soviet era, this book addresses important themes associated with Sovietisation and socialisation in the Central Asian states of Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan. The book contains contributions from scholars in a variety of disciplines, and looks at topics that have been somewhat marginalised in contemporary studies of Central Asia, including education, anthropology, music, literature and poetry, film, history and state-identity construction, an.

Health is the highest value, which was further confirmed by the events related to the spread of coronavirus infection, which destabilized all social processes. This article discusses scientific approaches that explain the specifics of the formation of gender-specific attitudes to health. In this article, an attempt is made to analyze the gender characteristics of the attitude to health in relation to the regional attempt. The significance of the study of the practices of health-saving behavior of men and women in conditions of increased epidemiological load is determined. The analysis carried out in the article is based on the results of a sociological study conducted in April–May 2021 among the population of the Kursk and Belgorod regions. The sample size was 657 people. Based on the results obtained, regional peculiarities of behavior in the field of health of residents of Kursk and Belgorod are identified.