В монографии представлены результаты исследования института оценки в финансовом праве как комплексного института, урегулированного нормами налогового, бюджетного и таможенного законодательства. Рассмотрены вопросы эффек- тивности правовых механизмов оценки в плане минимизации возможных рисков причинения ущерба бюджету. На основе анализа механизма оценки, оценочных процедур авторы выходят на острейшие проблемы современной российской экономики и права — уклонение от налоговой обязанности, определение пределов законной оптимизации налогообложения, истощения резервного фонда и фонда национального благосостояния.
The Allies and the Italian Resistance
Книга адресована учащимся средних общеобразовательных школ, гимназий и лицеев с углубленным изучением английского языка, студентам лингвистических специальностей, а также всем изучающим дисциплину «Петербурговедение на английском языке».
Книга может быть использована при подготовке гидов-переводчиков, а также в качестве справочного пособия для широкого круга читателей, интересующихся историей архитектуры Санкт-Петербурга и его пригородов.
Предлагаемое учебное пособие является вторым, исправленным и дополненным, изданием книги Saint-Petersburg and its Environs.
The protracted nature of the current global financial crisis has led to reduced forecasts of economic and energy consumption growth accompanied by an obvious accelerated increase in the share taken by developing countries. • In the long term, fossil fuels will remain dominant, against the background of a slower growth in the share of non-hydrocarbon energy resources than was estimated in the previous Outlook. The ‘shale breakthrough’ has postponed for two or three decades the threat of running out of economically viable oil and gas reserves – which had seemed so close just five to seven years ago – and has secured the predominantly hydrocarbon character of the world’s energy sector. The share of oil and gas in world primary energy consumption will remain practically unchanged (53.6 per cent in 2010 and 51.4 per cent by 2040). • The study of oil and gas price dynamics in different scenarios did not show fundamental cause for alarmist forecasts predicting either too high, or extremely low, prices within the period under review. In all cases – ranging from future success to possible failure of shale technologies – oil prices in 2040 will not move out of the range $100–130/bbl. Gas prices will be closely correlated with oil prices, but also strongly differentiated by region (which does not exclude large short-term fluctuations in prices under the influence of political and speculative factors). • Despite the integration of oil and gas markets, as international trade in oil and liquefied natural gas (LNG) expands, the trend towards regionalization of prices, resulting in considerable differences in price levels, will gain momentum. • Natural gas will account for the most substantial increase in absolute volumes of consumption, and the share taken by gas in primary energy consumption will increase more than that of any other fuel. The next 30 years could, quite reasonably, be considered as ‘the era of gas’. But Russia runs the risk of missing the resulting opportunities. • The consequences of the expected transformation of world energy and, especially, hydrocarbon markets will not significantly change the fuel markets themselves, but the positions of the leading market participants will clearly be rebalanced, while some global players will be able to gain influence. The results of our research clearly show that Russia will be more susceptible to adverse changes in market conditions during the forecast period. In the Baseline Scenario, Russian oil and gas exports to foreign markets appear to be significantly lower than the official national projections. • High costs and the current taxation system both limit the competitiveness of Russian energy resources in global markets. The Russian fuel and energy complex could face severe restrictions on external demand for energy resources at prices acceptable to Russia, resulting in additional risks for Russia’s energy sector and economy. This research provides preliminary estimates of the consequences of this impact on the country’s economic growth (one percentage point slowdown per year) and possible measures to compensate for it.
В книге анализируются актуальные проблемы правовго регулирования и практики борьбы с финансированием терроризма на международном и национальном уровне
Nowadays globalization processes have become all-embracing. But at the same time, despite the ever-increasing flow of publications on globalization, our understanding and knowledge of it still leaves much to be desired. Especially it concerns the global processes in general, of which globalization is a part. We also need to systematize our ideas about globalization and Global Studies to somehow fit the realities. In particular, this concerns the education process, because the current state of education will determine the way people will perceive reality in the forthcoming decades. This yearbook aims at contributing to the solution of these important tasks. It is the third in the series of yearbooks titled Globalistics and Globalization Studies. This year it has the following subtitle: Aspects & Dimensions of Global Views. Its authors consider globalization and Global Studies in different dimensions and aspects: philosophical, methodological, and pedagogical, in terms of various processes, problems and perspectives. Of course, to some extent this means that this yearbook presents rather diverse materials. But globalization itself is very diverse. And its comprehension may proceed in the framework of different theoretical approaches and points of view. In the present yearbook one can find perceptions of globalization and Global Studies by a number of scholars from different countries of the world and learn rather peculiar visions of globalization by the Russian scientists and educators. The yearbook will be interesting to a wide range of researchers, teachers, students and all those who pay attention to global issues.
This is the second issue of the new series titled Globalistics and Globalization Studies. Globalistics may be regarded as a sort of systemic and more or less integrated ‘core’ within Global Studies. At present Global Studies function in two main dimensions – in the research of global political, economic, cultural and social processes, on the one hand, and in the realm of teaching – manifesting themselves in the creation of various Global Studies programs and courses for university students who learn to see the world in its entirety and variety. The second dimension is immensely important as the contents of such programs and courses may determine how the world will be comprehended by those people who may decide its fate in a decade or two. This dualistic nature of Global Studies has determined the general direction of our anthology that comprises both the theoretical dimension of Global Studies and their application to the teaching process. The anthology consists of three parts presenting a wide range of views on the meaning of the contemporary epoch, the past and the future of some important global processes as well as the problems and successes in the teaching process of Global Studies. Part 1. Globalization in Historical Retrospective. Part 2. Globalistics, Global Studies, and Global Processes. Part 3. Teaching Global Studies. In the present anthology one can fi nd perceptions of globalization by a number of famous scholars from different countries of the world (Ervin Laszlo, Christopher Chase-Dunn, and others), but one can also get to know rather peculiar visions of globalization by Russian scientists and educators.
We see globalization as the growth of the sizes of social systems and the increase in the complexity of intersocietal links. Thus, in certain respects, globalization may be regarded as a process connecting the past, the present, and the future—as a sort of bridge between the past and the future. The title and the composition of the present volume refl ect this idea. Globalization: Yesterday, Today, and Tomorrow is distinguished by its focus on the systemic aspects of globalization processes. Political, economic, geographic, ecological, social, cultural, ethnic, religious and historical processes are analyzed and their single and joint impacts on globalization are discussed. The purpose is to complement more objective or ‘technical’ globalization narratives with more direct accounts of social and emotional issues. There are a number of publications
This report examines the changes happening in Russia ever since the issue of global warming was introduced on the global agenda. Only today, after the planet has experienced a variety of catastrophic natural disasters, have world leaders and decision makers grown more aware of the urgency of the problem. In Russia, where climate changes have been more significant than globally on average, the government has increased its objectives in reducing greenhouse gas emissions and put forward a number of initiatives and green policy measures to achieve more sustainability in the long term. Russia’s target for greenhouse gas emissions in 2030 is set at 70-75 percent of the base level of 1990, according to the new action plan adopted by the Kremlin. Other states also recognize the problem but their positions differ in the way the issue should be solved. India, China, the U.S. and Brazil, all of which are important players analyzed in the report, find it hard to reach common ground in reaching a globally binding agreement. Whether this will be done ultimately depends on the outcome of the Paris climate change conference. The report also considers the state of the Russian climate change movement from the experience of NGO activities in Russia, provides an overview of the development of the Russian green energy sector with specific success stories and analyzes the prospects of renewable energy development in different regions of the country.
Как удавалось Советскому Союзу управлять государством, в которое входило более ста народов, отличающихся друг от друга в культурном, языковом и политическом отношениях? Используя богатый материал ранее недоступных региональных, партийных и государственных архивов, авторы раскрывают сложный и противоречивый характер советской политики в отношении многоэтничного населения, начиная с первых лет существования СССР и до смерти Сталина.
This paper argues that understanding the business environment in Russia requires putting the government front and center. In response to economic crisis and falling oil prices, the Russian government has gone on the offensive. Through the use of targeted subsidies, protectionist policies, and procedural reforms, it has worked to stem economic collapse and prop up economic production. Some of these efforts have had a tangible impact on the way business is conducted in Russia, though the list of obstacles private firms still must maneuver is sizable.
However, the most important development over the last decade has been the state’s direct takeover of valuable economic assets and the creation of massive state-owned enterprises (SOEs). This (re)nationalization jeopardizes the economic viability of many private firms by concentrating wealth and opportunities in a small group of well-connected SOEs. Private companies have adapted to this reality by devising a set of political strategies to ensure favorable treatment from the government. From mobilizing their workers during elections to running their directors for political office, these companies understand that remaining on good terms with the government is key to survival. Urgent structural reforms are needed to unwind the government’s role in the economy. Without changes, political connections will remain paramount to generating profits in Russia.