Journal of Siberian Federal University - Humanities and Social Sciences最新文献

{"title":"Tax Compliance and its Enforcement Instruments: Russian Approach","authors":"A. Demin, E. Efremova","doi":"10.17516/1997-1370-0846","DOIUrl":"https://doi.org/10.17516/1997-1370-0846","url":null,"abstract":"The absence of a tax compliance theory in the Russian doctrine predetermined the objectives of the study – the search for promising tools to achieve the willingness of taxpayers to comply with the tax legislation voluntarily, as well as determining the place of coercive measures against taxpayers in order to ensure tax compliance in the Russian Federation. The work is based on the complex application of a number of general and special research methods (structural and functional analysis, comparative legal, formal-logical, system-structural methods). The information base of the research is represented by domestic legal acts and judicial practice, official data of the Federal Tax Service of Russia, scientific works of both Russian and foreign authors. The study’s main outcome is to validate the conclusion that tax administration (in order to ensure tax compliance) must combine not only the tools of coercive influence (tax audits, horizontal tax monitoring, anti-tax avoidance measures aimed at tackling aggressive tax planning) but also stimulating tools: interaction between tax payers and tax authorities in the form of information exchange, sending recommendations and proposals to the taxpayer on independent clarification of the tax base and tax obligations","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"333 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80579183","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}

{"title":"Legal Status of the Self-Employed as Business Entities: Problems and prospects of Reform","authors":"I. Ershova, T. Shishmareva, Ekaterina E. En’kova","doi":"10.17516/1997-1370-0847","DOIUrl":"https://doi.org/10.17516/1997-1370-0847","url":null,"abstract":"The article is devoted to the study of the problems of the legal status of the self-employed as subjects of entrepreneurial activity. The legal nature of the activities of self-employed persons is studied; the self-employed are qualified as subjects of micro-entrepreneurship; an approach to the implementation of their bankruptcy is developed. A sociological study aimed at identifying the opinion of students about the gaps in the regulatory regulation of the legal status of the self-employed is undertaken. The correctness of the legal qualification of the self-employed as entrepreneurs is argued. The necessity of differentiation of the legal regime of activity of this category of citizens is proved. The content part of the modified concept of entrepreneurial activity is formulated. On the basis of a comparative legal analysis of the regulation of commercial and consumer insolvency in Russia and Germany, conclusions are drawn about the expediency of applying the rules of consumer insolvency to the self-employed due to their special legal status, as well as about providing them with the opportunity to continue their business activities after the completion of the bankruptcy procedure","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81264775","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}

{"title":"Legal Issues of Smart Contracts in Contract Law","authors":"E. V. Zainutdinova","doi":"10.17516/1997-1370-0845","DOIUrl":"https://doi.org/10.17516/1997-1370-0845","url":null,"abstract":"The research is carried out on some legal issues of smart contracts and their place in Russian and other countries’ contract law. By means of contract law such issues are analysed: 1) conclusion and performance of smart contracts’ obligations; 2) practical issues arising due to smart contracts’ use; 3) contract law provisions that might be applied to smart contracts; 4) issues that are not covered by the legislation but need to be addressed. A smart contract is considered to be a contract with the specific type of performance of obligations (automated performance). Smart contract is a contract concluded with an exchange of data (type of a written form). Smart contracts are performed with the help of automated performance and previously expressed consent of parties. It is proved that smart contracts could be modified and terminated giving a mechanism for that as well as provides for measures of defence and responsibility that could be applied for obligations out of smart contracts. As the result, provisions of smart contracts that reflect smart contracts’ place and peculiarities in contract law are formulated","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77847831","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}

{"title":"Prerequisites for the Formation of the Anti-Corruption Security Theory in the Russian Federation","authors":"I. A. Damm","doi":"10.17516/1997-1370-0850","DOIUrl":"https://doi.org/10.17516/1997-1370-0850","url":null,"abstract":"Security is one of the basic needs of the individual, society and the state, as well as an integral condition for their development. Corruption is among the threats to the national security of the Russian Federation, as it follows from the National Security Strategy approved by Presidential Decree No. 683 of 31.12.2015. The significant efforts made by the state since the mid‑2000s to form and improve social, legal and organizational mechanisms for combating corruption consistently lead to positive results. At the same time, we have to state that corruption continues to cause irreparable harm to public relations, creates an atmosphere of social tension in society. It is no coincidence that the new National Security Strategy, approved by Presidential Decree No. 400 of 02.07.2021, emphasizes the need of society to strengthen the fight against corruption. The high rates of development of anti-corruption legislation, as well as the institutionalization of anti-corruption structures, have led to the formation of natural intra-system contradictions that hinder the further sustainable development of anti-corruption activities. The emerging trends of stagnation of the anti-corruption system actualize the search for qualitatively new fundamental scientific developments that allow us to reach a new level of intersectoral scientific understanding and development of anti-corruption mechanisms. The current stage of the development of scientific knowledge about the phenomena of corruption and security, as well as the relevant anti-corruption and security systems, allows us to identify sufficient prerequisites for the beginning of the development of the theory of anti-corruption security, which contains methodological approaches to ensuring personal, state and global anti-corruption security","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82990446","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}

{"title":"The Linguistic Concept «Russians Are a Fighting Nation» as a Tool to Manage Chinese Social Consciousness","authors":"Aleksandr N. Evdokimov, Dmitrii A. Savkin","doi":"10.17516/1997-1370-0833","DOIUrl":"https://doi.org/10.17516/1997-1370-0833","url":null,"abstract":"The study focuses on the concept of «Russians are a fighting nation» in the modern Chinese language, which emerged in 2013 and remains unknown to the vast majority of Russians. The concept has become a total synonym for the concept of «Russians» and has a positive connotation unusual for the Chinese language in the nomination of foreigners. The article is a comprehensive study of the «fighting nation» concept with consideration of its chronological, semantic and stylistic development as an instrument of influencing the worldview of the Chinese nation and the formation of its attitude towards other peoples. The study reveals that, initially, the concept of «the fighting nation» was artificially introduced and popularized by the Chinese authorities; then its internal structure was modified from the professional historical and cultural content to its further artificial transformation in 2016 into an Internet meme among the Chinese youth; and, finally, the loss of control over the dissemination of the concept led to the need for a campaign to discredit the «Russians are a fighting nation» concept, which has achieved only limited results. As a new and effective approach to managing the development of the concept, the Chinese authorities proposed to shift the positive features of the concept from the Russians to the Chinese and formulate a new postulate that «the Chinese are the real fighting nation», which has become the main development direction for the «fighting nation» concept for the next few years. The research findings can be applied in efficient international cultural communication, translation, as well as in a range of socio-cultural and linguistic studies","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83789795","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}

{"title":"Linguocognitive Conflict of Digital and Pre-Digital Thinking in Online Educational Discourse During the Pandemic: Social Danger or a New Challenge?","authors":"I. Karabulatova, A. Aipova, Saad Masood Amiridou Stefania Butt","doi":"10.17516/1997-1370-0836","DOIUrl":"https://doi.org/10.17516/1997-1370-0836","url":null,"abstract":"The authors analyze the problems of online educational discourse in the context of the linguocognitive conflict of the «pre-digital» and «digital generations» in connection with mediated communication during the COVID‑19 pandemic. Today, society has actualized hidden socio-cultural conflicts that have increased the disharmonious influence on the implementation of online educational discourse in a situation of prolonged self-isolation and lockdowns. The authors distinguish a separate subtype of educational discourse-online educational discourse, it is the result of an interactive process of interaction of subjects in an indirect educational space of an online format, within which intercultural, interpersonal communication, a diverse verbal-paraverbal exchange of information using digital means of communication is carried out. At the same time, the possibilities of the language of the participants of educational communication are evaluated in the context of expressing their communicative intentions. The situation of the pandemic has updated the features in the decoding of information in the «digital generation». The specifics of the speech-thinking activity of the «digital generation» are a pseudo-psychopatholinguistic phenomenon, which requires new approaches to online educational discourse in the formation of competencies. The new situation requires the allocation of other parameters for the psychodiagnostics of norm and pathology in the work of the language and brain. Humanity is looking for compromises for the full-fledged formation of various competencies based on language, using online educational dialogue as optimal in terms of survival during a pandemic. The specifics of the language behavior of the «digital generation» reflect a different type of thinking than that of the representatives of the «pre-digital generation». The article reflects the results of an international study on the formation of students ‘ communicative competence using online educational discourse during the COVID‑19 pandemic","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86403742","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}

{"title":"Cultural Identity as the Basis of Modern Cultural Typologies","authors":"Dorzhi L. Khilkhanov, E. Khilkhanova","doi":"10.17516/1997-1370-0831","DOIUrl":"https://doi.org/10.17516/1997-1370-0831","url":null,"abstract":"The purpose of this article is to show the significance of markers of cultural identity for modern ethnometric typologies. In the modern period of modernization various cultural typologies are becoming popular. They are compiled based on multicomponent factors. The authors briefly describe these classifications as traditional markers of identity, such as religion, and new factors of psychology and mentality. The modern concept that explains the hybridization of modern cultural forms is transculturation. The transcultural manifestations include a certain decline of the role of the native language and the transformation of the traditional production niche of ethnic groups in Siberia. The traditional perception of identity consists mainly of cultural, religious and linguistic characteristics. At the same time, the typologу of L. Harrison shows the positive correlation between the cultural and industrial-economic components. This historical fact was noted by the famous anthropologist Frederik Barth, who focused on the production component of the ethnic border as opposed to the cultural one. The existing significant differences in the professional structure among Russians and Buryats in the twentieth century prove the fact that ethnic borders, despite the globalization / modernization processes, can still be associated with a certain production niche. The authors come to the conclusion that cultural markers still retain their significance, but can be implemented in hybrid forms of transculturation. These processes are reflected in these cultural typologies in the forms of multicomponent factors","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87616964","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}

{"title":"Where the Dialogue Ends: Problems of Reception of Russian Literature in China","authors":"Chzhao Siue, Iuliia А. Govorukhina","doi":"10.17516/1997-1370-0835","DOIUrl":"https://doi.org/10.17516/1997-1370-0835","url":null,"abstract":"The article is devoted to the phenomenon of the conflict of interpretations in the perception of the text by a foreign recipient. The study explores reasons for the difficulty of understanding unrealistic works in the Chinese readership and proposes a variant of improving the commentary as an intermediary text. The research is based on the methodological approaches and provisions of the theory of intercultural communication, discourse theory, receptive aesthetics and hermeneutics. As a result of the analysis of the judgments and assessments of Chinese students and specialists in Russian, we identified their main receptive difficulties: difficult understanding of the tropes, omission of allusions, lack of mastery of the language of a particular literary phenomenon. The reason for the latter is the absence of interpretive reading models, which have not been formed due to the long-term ignorance in China of Russian modernist literature. As a result, even today there are conflicts of interpretations, attempts to interpret an unrealistic text in a realistic paradigm. The outdated, ideologically «correct» intermediary texts should be replaced by a new type of commentary. Its model, proposed by the authors of this article, includes the following structural elements: information about the cultural and literary context; clarification of the semantics of words that are important for understanding the text; designation of national stereotypes that can lead to false interpretation and assessment of the text; step-by-step algorithm for working with text; list of references. Such a commentary will allow not only to remove lexical difficulties, but also to form interpretation skills","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82093158","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}

{"title":"Code-Switching (Russian – English) in the Discourse of IT-Specialists from Moscow","authors":"Margarita Burdygina","doi":"10.17516/1997-1370-0841","DOIUrl":"https://doi.org/10.17516/1997-1370-0841","url":null,"abstract":"The paper proposes a linguistic approach to studying code-switching in IT discourse of Moscovian IT specialists. The topic is of special interest since nowadays code-switching dominates in a number of professional spheres such as informational technologies, marketing and telecommunications. It also becomes a new language for the modern generation and moreover, a necessary tool for establishing contacts and demonstrating community affiliation. This new code exists not only within workplaces but also beyond them, that is why the aim of the article is to present an in-depth research into how IT discourse shapes Russian digital language on the whole. The methodology used for research is the Matrix Language Frame Model by C. Myers-Scotton (1993). The language units, which are represented by code-switches, are also analyzed in terms of their syntactic, morphological features and pragmatic functions. The research carried among more than 200 IT‑specialists provided a thorough understanding of linguistic features and pragmatic functions of the collected code-switches and what is more, proved the impact of the sociolect on the Russian digital language","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80790950","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}

{"title":"Linguacultural Interactions in Orenburg Region","authors":"E. Bekasova","doi":"10.17516/1997-1370-0832","DOIUrl":"https://doi.org/10.17516/1997-1370-0832","url":null,"abstract":"The sub-dialects in the territories of later settling are of special research interest due to the specifics of interdialectal and foreign contacts and the influence of extralinguistic factors, which determine the relevance of lingua-cultural researches. In this regard, the Orenburg region, being established as a territorial district on a wide frontier area, makes it possible to trace the peculiarities of forming and intercrossing of numerous transmigratory sub-dialects, which were in an active contact with the Turkic and Finno-Ugrian languages. It is documented with the lexicographical material, presented in the dictionaries by V. I. Dahl, N. M. Malech and B. A. Moiseyev, as well as by the records of sub-dialectal speech from the 1950–1970s and up to the early XXI century, which makes it possible to trace the main parameters of the linguacultural interaction of social and ethnical groups, evaluate the limits of engaging dialectal systems for Turkic borrowings and determine their lexical sets, allowing to eliminate the lacunae in the traditional transmigratory culture which has undergone many changes. Being directed at a more prestigious social group, – primarily, the Orenburg Cossacks, the borrowings of cattle-breeding terminology and the words for foods show the stages of forming the relations which lead the consultants and scholars to understanding the unified commonality of the local population","PeriodicalId":37201,"journal":{"name":"Journal of Siberian Federal University - Humanities and Social Sciences","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87968997","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}