Suchergebnisse

The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals. ; Проанализированы тенденция развития и состояние действующих систем подоходного налогообложения в мире и странах Евразийского экономического союза. Выявлены их сходства и различия. Рассмотрена проблема гармонизации законодательства подоходного обложения доходов физических лиц. Проведена оценка справедливости и эффективности действующих систем подоходного налогообложения в странах Евразийского экономического союза. Предложена концепция гармонизации, позволяющая не только унифицировать законодательства стран Евразийского экономического союза, но и обеспечить повышение эффективности и справедливости системы подоходного налогообложения физических лиц.

The paper presents a multiscale analysis of the development of domestic reindeer breeding in the Russia's Arctic regions. The factors that have the strongest impact on the dynamics of the reindeer number at different spatial levels (national, regional, local) are revealed. The reasons for the territorial shift of domestic reindeer breeding in the Russian Federation in the western tundra zone and the reasons for the loss of the Chukotka Autonomous Okrug leadership in the reindeer number in the post-Soviet period are established. On the case of the okrug intraregional shifts (on municipal districts) and the factors causing them (economic, political, climatic, social and cultural) are revealed. By the example of the okrug, intraregional shifts (on municipal districts) and the factors causing them (economic, political and institutional, climatic, social and cultural) are revealed. For the first time, information on all reindeer farms in Chukotka was systematized and generalized, which allowed studying the features of the post-Soviet transformation of individual enterprises. The local peculiarities of development of the sector were investigated in detail based on the data of field investigations in the farms of the okrug (the settlements of Neshkan, Konergino, Tavaivaam). It is concluded that the trends of the reindeer number in Chukotka at all spatial levels during the economic crisis were synchronous with the general economic situation in the country, but such a close relationship is not observed in the years of relatively stable development. Intraregional and local contrasts and differences in the sector intensify during the crisis and, conversely, weaken during the period of stabilization and growth. ; В статье представлен полимасштабный анализ развития домашнего оленеводства в арктических регионах. Выявлены факторы, оказывающие наиболее сильное воздействие на динамику оленепоголовья на различных пространственных уровнях (национальном, региональном, локальном). Установлены причины территориального сдвига домашнего оленеводства в России в западную тундровую зону и причины утраты Чукотским автономным округом лидерства в оленепоголовье в постсоветский период. На примере округа выявлены внутрирегиональные (по муниципальным районам) сдвиги и факторы, их обусловливающие (экономические, политические и институциональные, природно-климатические, социокультурные). Впервые систематизирована и обобщена информация по всем оленеводческим хозяйствам Чукотки, позволившая изучить особенности постсоветской трансформации отдельных предприятий. На основе данных полевых исследований в хозяйствах региона (села Нешкан, Конергино, Тавайваам) подробно исследованы локальные особенности развития отрасли. Сделан вывод, что тренды оленепоголовья на Чукотке на всех пространственных уровнях были в годы экономического кризиса синхронны общеэкономической ситуации в стране, но такая тесная связь не наблюдается в годы относительно стабильного развития. Внутрирегиональные и локальные контрасты и различия в отрасли усиливаются в годы кризиса и, наоборот, ослабевают в период стабилизации и роста.

The quantitative reduction of the manufacturing pharmaceutical organizations significantly lowers public accessibility to medicinal preparations manufactured by pharmacies. The aim of this research has is the analysis of the normative legal standards regulating the industrial production and the pharmaceutical manufacture of infusion medicinal preparations in the territory of the Russian Federation. Materials and methods: The research has been carried out by the analysis of the current legislative and normative acts by means of documentary observation and content analysis. Results and discussion. Hereby the review has been done of the main acts along with normativelegal documentation regulating the industrial production and the pharmaceutical manufacture of infusion medicines such as federal laws, regulations of the Government of the Russian Federation, the State Pharmacopeia (Editions XI and XIII), orders of the Ministry of Health of the Russian Federation, etc. It has been established that in the Russian Federation there has been developed and currently functioning the system of mandatory requirements to industrial production and quality control of infusion medicinal preparations produced by manufacturing enterprises. At the same time, despite the restrictions on the pharmaceutical manufacture of the aseptic medicines registered in the Russian Federation, the pharmaceutical organizations implement manufacture of the medicines which are not produced industrially. That makes it possible to provide an individual dosage of ingredients and take into account patients' individual characteristics. The normative legal regulation system for the pharmaceutical manufacture significantly differs from the similar system for the industrial production. The scientific discussion on the implementation of the international Rules of Good Manufacturing Practices (GMP) into pharmaceutical activities has not arrived at a unanimous organizational and technological opinion because of essentially different purposes, a diverse range of the undertaken tasks and dissimilar economic opportunities of pharmaceutical organizations and manufacturing enterprises. Conclusion: The currently existing normative legal regulation system for the industrial production and the pharmaceutical manufacture of infusion medicines in the Russian Federation is aimed at providing the national health services' needs of necessary remedies for infusion therapy. At the same time, the pharmaceutical manufacture does not oppose the industrial production, but quite the contrary, expands public accessibility to such preparations for treatment in emergency or urgent cases and also during routine treatment of patients. ; Сокращение численности производственных аптечных организаций существенно снижает доступность населения в лекарственных препаратах аптечного изготовления. Цель исследования заключалась в анализе нормативной правовой базы, регулирующей промышленное производство и аптечное изготовление инфузионных лекарственных препаратов на территории Российской Федерации. Материалы и методы. Исследование выполнено путем анализа действующих в настоящее время законодательных и нормативных правовых актов методами документального наблюдения и контент-анализа. Результаты и обсуждение. Проведен обзор основных законодательных актов и нормативных правовых документов, регулирующих промышленное производство и аптечное изготовление инфузионных лекарственных препаратов, среди которых федеральные законы, постановления Правительства Российской Федерации, Государственная Фармакопея XI и XIII изданий, приказы Министерства здравоохранения и другие. Установлено, что в стране сложилась ифункционирует система обязательных требований к промышленному производству и контролю качества инфузионных лекарственных препаратов на организациях-производителях лекарственных средств. В то же время, несмотря на ограничения по аптечному изготовлению асептических лекарственных препаратов, зарегистрированных в Российской Федерации, аптечные организации осуществляют изготовление лекарственных препаратов, не выпускающихся промышленностью, позволяющих обеспечить индивидуальную дозировку входящих ингредиентов и учет индивидуальных особенностей пациентов. Система нормативного правового регулирования аптечного изготовления существенно отличается от аналогичной системы промышленного производства. Научная дискуссия по внедрению Правил надлежащей производственной практики в фармацевтическую деятельность не имеет единого организационно-технологического мнения ввиду различного предназначения, круга решаемых задач и экономических возможностей аптечных организаций и организаций-производителей. Заключение. Существующая в России система нормативного правого регулирования промышленного производства и аптечного изготовления инфузионных лекарственных препаратов направлена на обеспечение потребностей отечественного здравоохранения в необходимых средствах для инфузионной терапии, при этом аптечное изготовление не противопоставляется промышленному производству, а, напротив, расширяет доступность этих препаратов при оказании медицинской помощи в экстренной инеотложной формах, а также при плановом лечении пациентов.

In this paper we study the phenomenon of stereotype thinking: its sources, advantages and disadvantages. Traced the formation of political stereotypes relating to both policy-makers and to the image of the whole country. We analyze the differences in the perception of social stereotypes of individual experience and the mass consciousness. It also gives examples of common stereotypes, forming the image of Russia in the West. ; В данной работе изучается феномен стереотипного мышления: его источники, недостаткии достоинства. Прослеживается формирование политических стереотипов, относящихся как к политическим деятелям, так и к имиджу целой страны. Анализируется различия в восприятии стереотипов индивидуального социального опыта и массового сознания. Также приведены примеры распространенных стереотипов, формирующих имидж России на Западе.

Статья посвящена анализу проблемы прав человека с позиции общей параметрической теории систем. Представлено два подхода к пониманию прав человека – гомогенизирующий и гетерогенизирующий. ; Стаття присвячена аналізу проблеми прав людини з позиції загальної параметричної теорії систем. Представлено два підходи до розуміння прав людини – гомогенізуючий та гетерогенизуючий. . ; This article analyzes the problems of human rights from a position the theory of parametric systems. Presented are two approaches to the understanding of human rights – homogenized and heterogenized. In the article shows the contrast between homogenized and geterogenized ideas of human rights. European philosophers often went extensional way the y talked about the degrees and "quantity" of freedom allowed for individual citizens. So they wer e trying to somehow reconcile "homogenized" and "geterogenized"ideas, social and individual beginning. From a systematic point of view, at first sight, it seems that such a different understanding of human rights - political and legal (and partly religious and Christian), on the one hand, and humanistic, on the other, are incompatible. In fact, built different system views on the same substrate (citizens) – with different structures, and, more importantly, with different concepts. Socio - legal and, to some extent the Christian understanding of the human rights system is based on relational system views: is initially expected to a relation of equality of people before the secular or law of God that requires to see a community of people as a people or as citizens despite natural differences. However, the principle of humanity is expressed in the form of an attributive concept: being humane - it means search different, in each case the specia l relations to people as dissimilar individuals. Two dual concepts of human rights actually are not mutually exclusive, but rather assume them as complementary system representation.

This article is focused on the connection between extracurricular sports and alcohol consumption among students in vocational schools (VS). Data collected in 2014 contains information on engagement in individual and team sports and frequency of alcohol consumption by students from vocational schools in St.-Petersburg (29 schools, 2935 students, 77% of them being boys with an average age of 17). Analysis with logistic regressions demonstrates that the effect of extra-curricular sports on drinking is rather low. The main conclusions are: (1) patterns of alcohol consumption are different for boys and girls; (2) team sports are positively related to frequency of drinking; (3) there are no gender differences in the relations between team sports and drinking; and (4) reaching the legal drinking age (18 years old) is more strongly associated with drinking than engaging in team sports. Future studies of adolescent risk behavior are necessary to understand whether these results are unique for extracurricular sports activities or common for all extracurricular activities which involve teams.

The article deals with sanctified individual theoretical problems associated with lack of common doctrinal and legislative approach to the concept of civil legal services. Given the economic and legal description of services. Service as an object of civil rights related to social service. Proved difference nature of the «social» services (free services ) and paid services in the field of social services. It is concluded that only a paid services in the field of social services, can be attributed to the sphere of civil regulation. ; В статье освещаются отдельные теоретические проблемы, связанные с отсутствием единого доктринального и законодательного подхода к понятию гражданско-правовой услуги. Дается экономическая и правовая характери- стика услуги. Услуга как объект гражданских прав соотносится с услугой социальной. Доказывается разноотрасле- вой характер отношений, возникающих в процессе оказания «социальных» услуг, которые являются бесплатными для услугополучателей, и платных услуг в сфере социального обслуживания населения. Делается вывод о том, что только платные услуги в сфере социального обслуживания населения, могут быть отнесены к сфере гражданско- правового регулирования.

The visual markers of gender identity as the embodiment of the identification, life experience and experience of subjectivity are analyzed.The issue of gender socialization was, is and will be one of the most important issues of social stability, cultural tolerance, truly good for the individual company. By constantly living in a man needs to see both near and far future, only that symbolized stability for the person as the safety and security of life itself.And because of this same fear is natural for human society as a whole and the individual in particular, are afraid of any change. But the changes are a breakthrough for the future, as well as life itself is synonymous with instability. Any aspiration to expand the boundaries of accepted norms of society, any movement toward democracy is understood as the recognition of the invasion, violation of homogeneity of social identity, and, in particular, gender identity. But if we want freedom, we must understand that every and any exemption requires more than just the recognition and study of the differences that exist between identities. And the study of these differences is the study of the tools of gender identity issues. The main purpose of this article is to examine the role of visible markers of gender identity as a way to study the problem of achieving freedom. Following the stated purpose, we propose to allocate the following tasks:- Learning the tools of manifestation of gender identity in the society;- To investigate markers of this complex social construct;- To consider the problem of the basic criteria category «woman.»Trying to understand such a complicated issue as a phenomenon of identity, the researchers analyzed the problem thoroughly from different angles. The manner of visual criteria is quite an effective tool in addressing this issue. Building on the philosophical sources and on theoretical and empirical research in the social sciences, Linda Alkoff makes a strong case that the identity as such, do not pursue any special interests, and they are not bound to any pronounced opposition to the policy discourse. Identity politics does not necessarily lead to conformism, essentialism, or the condemnation of others. Identities are historical formations and their political content is always open to interpretation. ; Анализируются визуальные маркеры гендерной идентичности, как воплощениеидентификации, жизненного опыта и опыта субъективности. ; Аналізуються візуальні маркери гендерної ідентичності, як втілення ідентифікації, життєвого досвіду та досвіду суб'єктивності.

The growing interest towards studying the impact of religion on various spheres of social life is reflected in quite large corpus of academic publications. Yet, the reproduction of religious identity on the level of individuals and small social groups is not much covered by Russian sociology of religion. The matter of the connection between religion and parenthood in Russian society becomes urgent due to the current transformations in Post-Soviet society: the first generation of believers is added and gradually being substituted by the second and third generations of believers. The representatives of these generations differ as it comes to the character of religious socialization that it is linked either to individual conversion or reproduction of religiosity. The given article represents the review of modern empirical studies of transmission of religion from parents to children. In our analysis we mostly refer to the results of foreign studies and are focused on the description of the results of reproduction of religiosity in family regardless of religious or confessional belonging. The analysis has indicated that family serves as one of the key agents of religious socialization of children and teenagers along with their peers and school. The review also focuses on the description of the factors that determine religiosity of children whose parents are believers. The authors also note the differences between religious and non-religious families are characterized relations between spouses and children, subjective wellbeing of children and styles of parenting. Attention is also paid to external factors determining family religiosity: cultural context, place and role of religion in society.

The article considers the theme of World War II through the literary and artistic prism of the three waves of Russian emigration as a special area of ideological and philosophical differences. The author analyzes artistic and documentary texts by G. Gazdanov, V. Varshavsky, V. Andreev (the first wave of Russian emigration), B. Shiryaev, L. Rzhevsky, G. Andreev (Khomyakov), I. Yelagin (the second wave of emigration), G. Vladimov, A. Zinoviev (the third wave). The author reconstructs the multidimensional and ambiguous perception of war, characteristic of the representatives of different periods of emigration: patriotic, antifascist, collaborationist, philosophical, critical and patriotic at the same time. In every writer's works the theme of war is considered in relation to their personal destiny and world outlook. The material in the article is structured according to the principle of historical chronology (the first wave, the second, and the third wave), however, the analysis of individual works focuses on a certain and quite individual viewpoint. The juxtaposition and comparison of these viewpoints gives an idea about the controversy over World War II, reflecting political and moral, ethical and even existential attitudes of émigré writers. ; Образ Второй мировой войны рассматривается в литературно-художественном преломлении трех волн русской эмиграции как особая зона напряженных идейно-философских расхождений. Анализируются художественные и документальные тексты, созданные Г. Газдановым, В. Варшавским, В. Андреевым (первая волна русской эмиграции), Б. Ширяевым, Л. Ржевским, Г. Андреевым (Хомяковым), И. Елагиным (вторая волна эмиграции), Г. Владимовым, А. Зиновьевым (третья волна). Воссоздается объемное и неоднозначное видение войны, свойственное представителям разных периодов эмиграции: патриотическое, антифашистское, коллаборационистское, общефилософское, критическое и патриотическое одновременно. В творчестве каждого писателя тема войны рассматривается в соотношении с его личной судьбой и мировоззренческими позициями. Материал статьи выстроен по принципу исторической хронологии (первая волна, затем вторая и третья), однако анализ произведений конкретных авторов акцентирует определенную и вполне индивидуальную точку зрения. Соположение и сопоставление этих точек зрения дает представление о межэмигрантской полемике вокруг Второй мировой войны, максимально раскрывающей как политические, так и морально-этические и даже экзистенциальные установки писателей-эмигрантов.

Консерватизм – в отличие от традиционализма, национализма и иммобилизма, - это, прежде всего, внутренняя позиция и осознанная жизненная позиция, упорная убежденность. Подобная убежденность может относиться к правому или левому политическому флангу. Под консерватизмом, если мы не хотим указать на его отличия от традиционализма и реставрации, в первую очередь означает воззрение, уплотненное до убеждения – габитус. Действия, выводимые из подобных соображений, называются максимами. Консерватизм – это такая максима для нашей жизни: манера мыслить и действовать, которая не способна основать политическую теорию, в еще меньшей степени – создать базу и перспективу для определенной идеологии, но полезная политикам как первопричина для их действий. ; Conservatism – in difference to traditionalism, nationalism, and immobilism – is first of all an attitude of inner life and a reflexive way of living: the persistence with convictions. Those convictions can be left-wing or right-wing in a political sense. Conservatism, if its limits to traditionalism and restauration shall not lose its sense, primarily signifies an attitude coagulated to a conviction – a habitus. The actions deriving from these reflections by setting up a habitus, are named maxims. Conservatism is such a maxim for our life: Initially an individual and thereupon a habitual manner of thinking and acting, which is not able to establish a political theory, nor much less as a foundation and perspective for a pronounced ideology, but useful for a politician as an issue for his actions.

This article analyzes the main aspects of the European Union's activitie sin the field of security in the context of theemergence of the threat of international terrorism. The author examines the process of developing a common counter-terrorism policyofthe EU, which would coordinate a series of successive actions of member states of the EU to prevent terroristacts. The article also deals with the problems associated with difference sin national identity, historical experience and national interests and priorities of the individual member states of the EU, which lead to a decrease in the efficiency of their joint counter-terrorism activities. ; В данной статье проанализированы основные аспекты деятельности Европейского Союза в сфере безопасности в контексте появления угрозы международного терроризма. Автор исследует процесс выработки общей контртеррористической политики ЕС, которая должна координировать ряд последовательных действий стран-членов ЕС для предотвращения террористических актов. В статье также рассмотрены проблемы, связанные с различиями в национальных идентичностях, историче­ском опыте и национальных интересах и приоритетах отдельных стран-членов ЕС, которые приводят к снижению эффективности их совместной контртеррористической деятельности. ; У даній статті проаналізовано основні аспекти діяльності Європейського Союзу в сфері безпеки в контексті появи загрози між­народного тероризму. Автор досліджує процес вироблення спільної контртерористичної політики ЄС, яка повинна координувати ряд по­слідовних дій країн-членів ЄС для запобігання терористичних актів. У статті також розглянуто проблеми, пов'язані з відмінностями в національних ідентичностях, історичному досвіді і національних інтересах і пріоритетах окремих країн-членів ЄС, які призводять до зниження ефективності їх спільної контртерористичної діяль­ності.

Introduction. In modern Russian society, understanding of elections as an important component of the country's social and political life in the context of differences in political orientations of the population is increasingly affirmed. This statement makes it possible to consider the geography of elections both in individual regions and in the country as a whole, as well as to conduct a deep historical analysis to better understand the current political processes in the country.

Methods. It seems most important to consider this problem in the context of the federal elections for the post of President of the Russian Federation using the statistical method. The comparative and cartographic methods contribute to a better understanding of geographical features of political preferences of the electorate.

Analysis. The study shows that the development of any process, including political one, is seriously influenced by the regional specificity of the territory, affecting all of its spheres. In this regard, it is necessary to single out the reasons for the nature of changes in electoral preferences of voters in the territory under study.

Results. The authors trace the dynamics of the electoral activity of the population of the Lower Volga mesoregion in the presidential elections. The researchers reveal the change of electoral preferences of voters for the period under review. The paper presents the territorial analysis of the political preferences of the population identified in the process of federal elections; marks their multidirectional nature. The authors identify the main reasons for the changes in electoral preferences of voters in the Lower Volga mesoregion at the presidential elections.

The difference between non-Western and Western matrices of political identity has been attracting the attention of researchers since the end of the 19th century. This issue is located at the intersection of sociology and political science. The purpose of this article is to identify the specifics of political identity in Japan based on public data from the past 20 years, which is analyzed while taking into account the characteristics of the national political system and the political culture of this country. The authors focus on the idea of Japan's self-image, the most important tasks and preferred forms of governance, attitudes towards government institutions, as well as certain qualities of citizens in terms of their self-assessment as subjects. The article combines sociological methods for analyzing opinion polls with a historical and cultural approach, as well as the method of "deconstruction", which involves defining the basic concepts, narratives, myths and other forms of discourse that have been transformed into elements of political identity or which influence its formation. Opinion surveys show that traditional mental patterns continue to play a significant role in shaping the configuration of the political identity of the Japanese, identifying such features as a trust in the patronizing representatives of the political class, an urge for social protection from the authorities, a high degree of national unity, support from the state as the main political entity, and a low level of individual participation. In the context of nonlinear dynamics of socio-political transformations, such unique features derive from the desire to rely on patrimonialism and other traditions.

The article reviews libertarianism, which is a modern political concept that has a liberal ideological background. Analytic tradition has been chosen as a theoretical and methodological basis, representing the set of views that emerged in the last century as a reaction to classical types of philosophising, and indicated the prospect of studying political and legal subjects. The author focuses on the views of Bose, Nozick, Rawls and Hayek. Differences in views of libertarians from those of liberals and conservatives are presented. The analysis of the key concept of "freedom" led to the insight that its purpose is to achieve individual goals. It is established that libertarianism takes into account negative influence of state on socio-political existence due to totalitarian systems formation. In this regard it is necessary to take into account a new basis that denies the dominant role of state and law in public life, which indicates their possible further transformations. ; Рассматривается либертарианство, представляющее собой современную политическую концепцию, имеющую либеральный идейный бэкграунд. В качестве теоретико-методологической основы выбрана аналитическая традиция как появившаяся в прошлом столетии реакция на классические типы философствования совокупность взглядов, указывающая на перспективность изучения политико-правовой тематики. Внимание сосредоточивается на взглядах Боуза, Нозика, Ролза и Хайека. Приводятся отличия взглядов либертарианцев от либералов и консерваторов. Выводы из анализа ключевого понятия «свобода» показывают его назначение как способ достижения индивидами целей. Определено, что либертарианство учитывает негативное влияние государства на социально-политическое бытие по причине формирования тоталитарных систем. В связи с этим необходимо обратить внимание на новое основание, отрицающее доминирующую роль государства и права в общественной жизни, что указывает на их последующие возможные трансформации.