The article represents an experimental study, which is aimed at forming the artistic and creative experience of the future choreography teacher in the process of professional training. It is noted that questions about rethinking the social purpose of the profession of choreography teacher deserve special attention on the modern development of artistic education and updating its content, because exactly he is able to implement socially significant innovations creatively and respond mobile to the cultural demands of the time. It is emphasized that the formation of artistic and creative experience should be directed to the development of the future choreography teacher the need in communication with works of art through perception and performance interpretation, as well as valuable attitude to them; motivated gain of knowledge in the area of choreographic art and features of its expressive means as a basis for creation of choreographic images; the development of the ability to perceive artistic images in the area of choreographic art and the skills to apply the acquired artistic and creative experience consciously for in-depth mastery of choreographic works, which will contribute to the personal development of the future teacher in the vector of professional activity. Taking into account all these features requires the effective use of creative tasks and active methods, their disclosure as a mean of improving and optimizing the process of professional learning.
{"title":"The Methods for Forming Artistic and Creative Experience of the Future Choreography Teacher in the Process of Professional Education","authors":"Vira Мaksymenko, Olga Shcholokova","doi":"10.32370/IA_2021_03_12","DOIUrl":"https://doi.org/10.32370/IA_2021_03_12","url":null,"abstract":"The article represents an experimental study, which is aimed at forming the artistic and creative experience of the future choreography teacher in the process of professional training. It is noted that questions about rethinking the social purpose of the profession of choreography teacher deserve special attention on the modern development of artistic education and updating its content, because exactly he is able to implement socially significant innovations creatively and respond mobile to the cultural demands of the time. It is emphasized that the formation of artistic and creative experience should be directed to the development of the future choreography teacher the need in communication with works of art through perception and performance interpretation, as well as valuable attitude to them; motivated gain of knowledge in the area of choreographic art and features of its expressive means as a basis for creation of choreographic images; the development of the ability to perceive artistic images in the area of choreographic art and the skills to apply the acquired artistic and creative experience consciously for in-depth mastery of choreographic works, which will contribute to the personal development of the future teacher in the vector of professional activity. Taking into account all these features requires the effective use of creative tasks and active methods, their disclosure as a mean of improving and optimizing the process of professional learning.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43416911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article deals with the role and significance of the modern European historical science in the process of implementing the policy of reconciliation of nations. Based on the analysis of European countries experience several proposals have been made to establish a dialogue to consolidate the Ukrainian society. For today’s Ukraine it is especially important to pursue such a historical policy that will promote the national historical reconciliation. The problem of vital importance is to develop a common conceptual approach to comprehension of the role of the historical policy and reconciliation policies for the security sphere of the state.
{"title":"Historical Science in the Countries of the European Union as a Factor of Unification and Reconciliation: Experience for Ukraine in the Context of European Integration","authors":"D. Nefyodov","doi":"10.32370/IA_2021_03_06","DOIUrl":"https://doi.org/10.32370/IA_2021_03_06","url":null,"abstract":"The article deals with the role and significance of the modern European historical science in the process of implementing the policy of reconciliation of nations. Based on the analysis of European countries experience several proposals have been made to establish a dialogue to consolidate the Ukrainian society. For today’s Ukraine it is especially important to pursue such a historical policy that will promote the national historical reconciliation. The problem of vital importance is to develop a common conceptual approach to comprehension of the role of the historical policy and reconciliation policies for the security sphere of the state.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47481067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article substantiates the psychological and pedagogical features of the development of artistic and creative abilities of junior schoolchildren in Fine Arts. The authors write that the development of creative abilities depends on the learning conditions, the organization of the exercise process, the sequence of learned actions, the transition from simpler to more complex tasks, from slow to fast pace of their implementation. The main tasks of artistic and aesthetic development of junior schoolchildren by means of Fine arts today are: the development of personal integrity, spirituality and consistent formation of aesthetic culture; education of an active attitude to the aesthetic phenomena of reality and art; systematized the formation of skills of aesthetic perception and evaluation activities, stimulation and actualization of creative potential and improvement of practical knowledge, skills and abilities in the field of Fine arts; described the development of the desire for creative self-realization in various types of poly artistic activities.
{"title":"Features of Implementation in General Educational Institutions Art Programs","authors":"T. Olefirenko, Zhao Yuxiang","doi":"10.32370/IA_2021_03_15","DOIUrl":"https://doi.org/10.32370/IA_2021_03_15","url":null,"abstract":"The article substantiates the psychological and pedagogical features of the development of artistic and creative abilities of junior schoolchildren in Fine Arts. The authors write that the development of creative abilities depends on the learning conditions, the organization of the exercise process, the sequence of learned actions, the transition from simpler to more complex tasks, from slow to fast pace of their implementation. The main tasks of artistic and aesthetic development of junior schoolchildren by means of Fine arts today are: the development of personal integrity, spirituality and consistent formation of aesthetic culture; education of an active attitude to the aesthetic phenomena of reality and art; systematized the formation of skills of aesthetic perception and evaluation activities, stimulation and actualization of creative potential and improvement of practical knowledge, skills and abilities in the field of Fine arts; described the development of the desire for creative self-realization in various types of poly artistic activities.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46988715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.
{"title":"Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices","authors":"E. Olomskaya, A. A. Aksent’ev","doi":"10.24891/IA.24.3.338","DOIUrl":"https://doi.org/10.24891/IA.24.3.338","url":null,"abstract":"Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making.\u0000Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions.\u0000Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods.\u0000Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics.\u0000Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"24 1","pages":"338-368"},"PeriodicalIF":1.5,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44360909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the presentation of transparent IFRS reporting that details the COVID-19 pandemic impact on all areas of the company's activities. Objectives. The article aims to structure, systematize, and evaluate the quality of information on the COVID-19 pandemic impact on the performance of Russian companies presented their IFRS reporting in 2020. Methods. For the study, we used the methods of content analysis, quantitative and systematic analysis, and grouping. Results. The article consists of two parts: theoretical and empirical ones. The theoretical part substantiates the need to disclose the COVID-19 pandemic impact on companies, and it defines the areas of such disclosures. The empirical part assesses the quality of disclosure in the Interim IFRS reporting of fifty domestic public companies of twelve business types. Conclusions. All the companies studied have in one way or other disclosed data on the pandemic impact on their performance and/or financial situation in the Financial Reporting Notes, but overall the quality of such disclosures should be considered poor. However, not all of the companies sampled were affected by the pandemic. In their IFRS reporting, some of them reflected the positive impact of COVID?19 on the development of online commerce and as a result, on the increase in sales.
{"title":"Disclosure of the COVID-19 pandemic impact on companies' financial reporting as a condition of its transparency","authors":"M. Vakhrushina, A. A. Vakhrushina","doi":"10.24891/IA.24.3.271","DOIUrl":"https://doi.org/10.24891/IA.24.3.271","url":null,"abstract":"Subject. This article discusses the presentation of transparent IFRS reporting that details the COVID-19 pandemic impact on all areas of the company's activities.\u0000Objectives. The article aims to structure, systematize, and evaluate the quality of information on the COVID-19 pandemic impact on the performance of Russian companies presented their IFRS reporting in 2020.\u0000Methods. For the study, we used the methods of content analysis, quantitative and systematic analysis, and grouping.\u0000Results. The article consists of two parts: theoretical and empirical ones. The theoretical part substantiates the need to disclose the COVID-19 pandemic impact on companies, and it defines the areas of such disclosures. The empirical part assesses the quality of disclosure in the Interim IFRS reporting of fifty domestic public companies of twelve business types.\u0000Conclusions. All the companies studied have in one way or other disclosed data on the pandemic impact on their performance and/or financial situation in the Financial Reporting Notes, but overall the quality of such disclosures should be considered poor. However, not all of the companies sampled were affected by the pandemic. In their IFRS reporting, some of them reflected the positive impact of COVID?19 on the development of online commerce and as a result, on the increase in sales.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"24 1","pages":"271-296"},"PeriodicalIF":1.5,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47151607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
G. Klychova, Alsu R. Zakirova, A. Yusupova, Inzilya M. Khairullina
Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry. Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.
{"title":"Social reporting in organic animal husbandry","authors":"G. Klychova, Alsu R. Zakirova, A. Yusupova, Inzilya M. Khairullina","doi":"10.24891/IA.24.3.297","DOIUrl":"https://doi.org/10.24891/IA.24.3.297","url":null,"abstract":"Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry.\u0000Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting.\u0000Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis.\u0000Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry.\u0000Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"24 1","pages":"297-315"},"PeriodicalIF":1.5,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43581264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article explores the problems of digital management in business process management. Objectives. The article aims to investigate the methodological problems of digital management and process approach application in business process management. Methods. For the study, we used a content analysis of the scientific literature on the subject, and generalization techniques. Results. The article offers our own original approach and assessment and substantiates methodological provisions to identify the positive and negative aspects of digital transformation in relation to business and economic units. The main reasons for the need for digital management transformation are the improvement and development of information infrastructure, improvement of the technological level of specific subsystems and technologies, and the social consequences of the digital economy. Conclusions. Digital management and process approach in business process management take economic activity to a new effective level. The quality of work gets changed, it becomes fragmented, the on-site or on-team presence is not mandatory, employees can perform most of the work remotely, there is a change in perception of the real world. All this affects the quality of work.
{"title":"Media asset management and process approach in business process management","authors":"E. Sidorova, Galina V. Timokhova","doi":"10.24891/IA.24.3.316","DOIUrl":"https://doi.org/10.24891/IA.24.3.316","url":null,"abstract":"Subject. This article explores the problems of digital management in business process management.\u0000Objectives. The article aims to investigate the methodological problems of digital management and process approach application in business process management.\u0000Methods. For the study, we used a content analysis of the scientific literature on the subject, and generalization techniques.\u0000Results. The article offers our own original approach and assessment and substantiates methodological provisions to identify the positive and negative aspects of digital transformation in relation to business and economic units. The main reasons for the need for digital management transformation are the improvement and development of information infrastructure, improvement of the technological level of specific subsystems and technologies, and the social consequences of the digital economy.\u0000Conclusions. Digital management and process approach in business process management take economic activity to a new effective level. The quality of work gets changed, it becomes fragmented, the on-site or on-team presence is not mandatory, employees can perform most of the work remotely, there is a change in perception of the real world. All this affects the quality of work.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"24 1","pages":"316-337"},"PeriodicalIF":1.5,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43432534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the issues relating to the reflection of contractual obligations in the accounting system as an economic category of transaction costs. Objectives. The article aims to describe a market-based approach to defining contractual obligations as transaction costs of the organization and the specifics of their separate reflection in the accounting system. It also aims to define the content of the organization's obligations in terms of the rights of claim for economic resources to reduce the gap between accounting theory and institutional theory. Methods. For the study, we used the theory of institutional economics, the Conceptual Framework for Financial Reporting that help expand the scope of accounting by incorporating market relations reflecting the obligations to provide exchange transactions. Results. The article defines and proves the importance of the obligations of the exchange transaction parties to reflect them in the accounting system, and that transaction costs expressed by obligations determine the future rights of the market agents. The economic content of the exchange transaction parties' contractual obligations is significantly different from the accounting understanding of receivables and payables. The article proposes to separate the transaction costs determined by the exchange transaction parties' obligations, subsequently capitalizing and reflecting them in financial (integrated) reporting in the structure of client (reputational) capital. Conclusions. It is necessary and possible to develop the accounting theory by incorporating new economic phenomena, such as the contractual obligations of the exchange transaction parties. This approach will help change the retrospective view of understanding accounting information to some extent.
{"title":"Contractual obligations as an element of transaction costs of the exchange deal","authors":"V. Plotnikov, S. S. Kanapinova","doi":"10.24891/IA.24.3.252","DOIUrl":"https://doi.org/10.24891/IA.24.3.252","url":null,"abstract":"Subject. This article discusses the issues relating to the reflection of contractual obligations in the accounting system as an economic category of transaction costs.\u0000Objectives. The article aims to describe a market-based approach to defining contractual obligations as transaction costs of the organization and the specifics of their separate reflection in the accounting system. It also aims to define the content of the organization's obligations in terms of the rights of claim for economic resources to reduce the gap between accounting theory and institutional theory.\u0000Methods. For the study, we used the theory of institutional economics, the Conceptual Framework for Financial Reporting that help expand the scope of accounting by incorporating market relations reflecting the obligations to provide exchange transactions.\u0000Results. The article defines and proves the importance of the obligations of the exchange transaction parties to reflect them in the accounting system, and that transaction costs expressed by obligations determine the future rights of the market agents. The economic content of the exchange transaction parties' contractual obligations is significantly different from the accounting understanding of receivables and payables. The article proposes to separate the transaction costs determined by the exchange transaction parties' obligations, subsequently capitalizing and reflecting them in financial (integrated) reporting in the structure of client (reputational) capital.\u0000Conclusions. It is necessary and possible to develop the accounting theory by incorporating new economic phenomena, such as the contractual obligations of the exchange transaction parties. This approach will help change the retrospective view of understanding accounting information to some extent.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"81 9","pages":"252-270"},"PeriodicalIF":1.5,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41289076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Luís Antônio Groppo, Mara Aline Oliveira, Douglas Franco Bortone, J. D. S. Pereira, Priscilla Nayara de Morais, Andreia da Silva
The article aims to understand the dynamics of student occupations in Minas Gerais (MG) in 2016 and to analyze the formative practices experienced by the occupiers, based on bibliographic review and semi-structured interviews. Based on the legacy of the reflection on the educational character of social movements, in comparison with Ranciere's notion of political subjectivation, we conclude that movement in MG, in its political dynamics, marked the occupiers in a contradictory way, but highlighting training practices that renew the educational tradition of progressive social movements.
{"title":"A EXPERIÊNCIA DE OCUPAR E AS PRÁTICAS FORMATIVAS: OCUPAÇÕES SECUNDARISTAS EM MINAS GERAIS EM 2016","authors":"Luís Antônio Groppo, Mara Aline Oliveira, Douglas Franco Bortone, J. D. S. Pereira, Priscilla Nayara de Morais, Andreia da Silva","doi":"10.5216/IA.V45I3.63727","DOIUrl":"https://doi.org/10.5216/IA.V45I3.63727","url":null,"abstract":"The article aims to understand the dynamics of student occupations in Minas Gerais (MG) in 2016 and to analyze the formative practices experienced by the occupiers, based on bibliographic review and semi-structured interviews. Based on the legacy of the reflection on the educational character of social movements, in comparison with Ranciere's notion of political subjectivation, we conclude that movement in MG, in its political dynamics, marked the occupiers in a contradictory way, but highlighting training practices that renew the educational tradition of progressive social movements.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"45 1","pages":"1030-1047"},"PeriodicalIF":1.5,"publicationDate":"2021-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47037693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Filin, L. Chaikovskaya, A. Aitymbetova, E. Zhussipova, G. K. Isaeva
Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study. Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.
{"title":"U.S. taxation: The description and impact on small businesses","authors":"S. Filin, L. Chaikovskaya, A. Aitymbetova, E. Zhussipova, G. K. Isaeva","doi":"10.24891/IA.24.2.166","DOIUrl":"https://doi.org/10.24891/IA.24.2.166","url":null,"abstract":"Subject. The article discusses the development of small businesses in the USA though supporting measures.\u0000Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA.\u0000Methods. We use the methods of analysis, synthesis and logic research through the creative data approach.\u0000Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study.\u0000Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.","PeriodicalId":42055,"journal":{"name":"Intelligenza Artificiale","volume":"22 1","pages":"166-185"},"PeriodicalIF":1.5,"publicationDate":"2021-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46448328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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