Vestnik universiteta最新文献

Development of proactive mode of providing tax deductions for personal income tax 发展积极主动的个人所得税减税模式

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-150-155

E. L. Gulkova, M. Karp, M. Tipalina

{"title":"Development of proactive mode of providing tax deductions for personal income tax","authors":"E. L. Gulkova, M. Karp, M. Tipalina","doi":"10.26425/1816-4277-2024-3-150-155","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-150-155","url":null,"abstract":"The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granting tax deductions for PIT, to justify the increasing role of this interaction between individuals and tax authorities, to identify current problems and to search for ways of solving them. The authors analysed the practice of application of the simplified procedure for obtaining property and investment tax deductions; statistical data of the Federal Tax Service of Russia on the provision of tax deductions in a simplified manner (1-DDK statistical form “On the declaration of personal income”). The analysis of key changes in the provision of deductions entering into force on January 1, 20124 was also conducted. The main problems that individuals may have when receiving deductions or that tax authorities may face in the course of tax control are highlighted, and possible ways to solve them are identified. The authors concluded, firstly, that it is necessary to form prefilled applications not only while receiving tax deductions, but also when paying PIT, for example, when a person sells real estate, cars. Secondly, it is required to enshrine in tax legislation the order of priority of providing tax deductions if a taxpayer has the right for several types of them. The obtained results can be used in developing solutions to taxation of personal income and provision of tax deductions, in legislative drafting on improvement of provisions of the state tax policy.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":"114 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140988029","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}

引用次数: 0

Consumer sentiment of the regional youth 地区青年的消费情绪

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-156-166

I. N. Dementieva

{"title":"Consumer sentiment of the regional youth","authors":"I. N. Dementieva","doi":"10.26425/1816-4277-2024-3-156-166","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-156-166","url":null,"abstract":"In today’s rapidly developing world, young people play an important role in the segment of active consumers of goods and services. Their behaviour in the consumer market is formed under the influence of subjective moods, ideas, assessments, and expectations. The purpose of this work is to study the state and dynamics of consumer sentiment among young people in the Vologda region using the results of public opinion monitoring and using the index method of processing sociological information. The results of the study showed that the consumer behaviour of young people has a number of specific characteristics: rationality, responsiveness to new products, spontaneity, desire to follow fashion, status. The formation of various consumption models and practices among representatives of the younger generation is largely determined by consumer sentiment. During the measurement period, young people’s assessments were dominated by negative characteristics of their financial situation, opportunities for purchasing goods and services, current economic situation and prospects for its further development. The unfavorable consumer sentiment of the youth significantly deforms its typical features of consumer behaviour, hinders the formation of modern consumer practices and the development of the regional consumer market in accordance with new all-Russian and global trends. Improving the consumer sentiment of young people is directly related to enhancement of the state’s youth and economic policies aimed at improving the socio-economic situation of young members of the Russian society and creating sufficient guarantees for young citizens to exercise their rights and freedoms.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 1034","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989452","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}

引用次数: 0

A study of the propensity for communicative aggressiveness in cadet pilots 飞行员学员交流攻击倾向研究

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-206-212

M. V. Erkhova, I. S. Aizatullova

{"title":"A study of the propensity for communicative aggressiveness in cadet pilots","authors":"M. V. Erkhova, I. S. Aizatullova","doi":"10.26425/1816-4277-2024-3-206-212","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-206-212","url":null,"abstract":"The article presents a model of personal resource of a civil aviation pilot and the experience of studying one of the components of this model – a communicative resource. The article analyses the results of a study of the propensity for communicative aggressiveness of the 5th year cadets of the Ulyanovsk Institute of Civil Aviation named after the Chief Marshal of Aviation B.P. Bugaev who are studying in the field of “Organization of flight work”. 83 people participated in the study. V.V. Bojko’s questionnaire “Determination of integral forms of communicative aggressiveness” was used as a diagnostic tool. This technique is designed to assess a person’s predisposition to aggression in various situations and contains 11 parameters of explicit and hidden forms of aggressive human behaviour. The article substantiates the relevance of studying communicative aggressiveness as a professional destruction of civil aviation pilots. The analysis of the average group and personal values of various parameters characterising the respondents’ propensity to aggressive manifestations was conducted. Recommendations are given on the development of emotional intelligence of future civil aviation pilots in the conditions of their higher professional education. The experience of the Ulyanovsk Institute of Civil Aviation in the prevention and correction of educational and professional stress of participants in the educational process is presented.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":"112 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140987744","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}

引用次数: 0

The stress level of future teachers depending on the direction of professional subject training 未来教师的压力水平取决于专业学科培训的方向

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-197-205

N. Y. Galoy

{"title":"The stress level of future teachers depending on the direction of professional subject training","authors":"N. Y. Galoy","doi":"10.26425/1816-4277-2024-3-197-205","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-197-205","url":null,"abstract":"The article describes the influence of university educational environment on the formation of resistance to stress in future teachers. A theoretical analysis of the phenomenon of psychological stress as a state of mental tension manifested in emotional, behavioural and somatic sensations is presented. The results of testing 529 students, who were examined in April 2022, using the PSN-25 methodology were analysed. The features of the stress level of future teachers are formulated and statistically substantiated, depending on the direction of professional subject training (foreign language, music, physical education), course of study, gender. It was found that more than half of all respondents do not experience excessive mental stress. The number of students with a low level of stress increases from the first year to the third one, regardless of the direction of professional subject training. Among future foreign language teachers, a relatively higher level of mental stress prevails. This trend is statistically significant for the first-year students of the sample. Future of physical education and music teachers are more normalised in terms of mental stress which may be due to the peculiarities of educational environment of these faculties and due to the nature of educational and professional activities. Significant gender differences in the prevalence of higher stress levels in young ladies compared to young men were revealed in a sample of these two directions of training.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 420","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989829","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}

引用次数: 0

Attracting investments through crowdfunding platforms as a method for agro-industrial enterprises to enter the international market 通过众筹平台吸引投资，作为农工企业进入国际市场的一种方法

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-142-149

E. V. Nagovitsyna, D. S. Tusin

{"title":"Attracting investments through crowdfunding platforms as a method for agro-industrial enterprises to enter the international market","authors":"E. V. Nagovitsyna, D. S. Tusin","doi":"10.26425/1816-4277-2024-3-142-149","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-142-149","url":null,"abstract":"Since agriculture is an important sector of the Russian economy, the problem of lack of capital in this sector is still relevant. The article shows that in the era of digital technologies, new sources of fundraising are emerging in the agro-industrial complex. Crowdfunding is one of such modern sources of financing in the world practice which is able to significantly expand the basis of the investment pyramid of the agricultural sector. In the course of the study, a review of domestic and foreign literature on this method of raising funds was conducted. General scientific methods were used: observation, comparison, measurement, analysis and synthesis, the method of logical reasoning, and specific scientific method of static analysis. A critical review of domestic and foreign practice has shown the main advantages and disadvantages of attracting financing through crowdfunding platforms. Also, as a result of the conducted research, it was found that this way of attracting investments not only solves problems of financing the agricultural sector, but is also a successful method for agricultural enterprises to enter foreign markets. In the era of innovative finance, this article contributes to the growing literature and initiatives to introduce and develop crowdfunding in the agri-food industry.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 875","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989162","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}

引用次数: 0

Ethnic stereotypes and prejudices of modern Russian youth 现代俄罗斯青年的民族成见和偏见

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-186-196

V. V. Levchenko, T. Y. Pavlenina

{"title":"Ethnic stereotypes and prejudices of modern Russian youth","authors":"V. V. Levchenko, T. Y. Pavlenina","doi":"10.26425/1816-4277-2024-3-186-196","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-186-196","url":null,"abstract":"The article examines the theoretical foundations of the analysis of ethnic stereotypes and prejudices that have developed in modern sociological and socio-psychological science. The patterns of this phenomenon characteristic of modern society are highlighted. The results of the authors’ own empirical study of ethnic stereotypes and prejudices of modern Russian youth are presented that made it possible to identify the regional specificity of the manifestation of this phenomenon among Perm youth and to compared it with the Moscow youth. The specificity was identified according to behavioural (behaviour in the process of interethnic conflict; existence of interpersonal relationships with representatives of another ethnic group; orientation towards a certain type of relationship with representatives of another ethnic group), cognitive (knowledge about representatives of their own and other ethnic groups; trust in services provided by representatives of different ethnic groups and by migrants; trust in representatives of different ethnic groups) and emotional parameters (emotional attitude to the culture and traditions of another ethnic group; emotional attitude to interethnic conflict). The main factors influencing the formation of ethnic stereotypes and prejudices among Perm and Moscow youth are clarified. These results can be used for further study of regional characteristics of interethnic relations and ethnic stereotypes, prejudices, their dynamics and effective interaction of ethnophors as well as to optimise the process of interethnic relations.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":"117 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140987688","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}

引用次数: 0

The value attitude of a person to their psychological health: approaches to the definition 一个人对其心理健康的价值态度：定义方法

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-213-220

V. M. Miniyarov, A. A. Shakurova

{"title":"The value attitude of a person to their psychological health: approaches to the definition","authors":"V. M. Miniyarov, A. A. Shakurova","doi":"10.26425/1816-4277-2024-3-213-220","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-213-220","url":null,"abstract":"The article is devoted to identification of the main characteristics that constitute the concept “value attitude of a person to their psychological health” that was conducted on the basis of the analysis of domestic and foreign literature. Firstly, the characteristic “health” was highlighted which is a state of the body characterised by internal comfort providing various functions of vital activity, creating mental, social and physical well-being that forms the basis of life quality. Secondly, the authors defined the characteristic “psychological health” as a psychological state of internal well-being of a person which depends on the individual-personal characteristics of a human, on their views and attitudes, on the degree of satisfaction of their needs and implementation of their own life plans. It is also seen as the ability of a person to withstand various stresses, changes in life and the ability to recover after that. Thirdly, the characteristic “value” was outlined. It is ideological orientation of the individual which is formed by their ideas of ideals, moral standards of behaviour in everyday life and which determines the personal meaning. Fourthly, the characteristic “attitude” was also studied. It is a conscious, selective, experience-based psychological connection of a person with reality which is expressed in actions, reactions and experiences and is formed in the process of activity. The final characteristic of the considered concept was the “value attitude”. It is defined as a one-sided relationship between a subject and an object when the subject assess the objects of reality according to their certain moral criteria. Thus, on the basis of the analysis of domestic and foreign psychological and pedagogical approaches, the authors have formulated the definition of the concept “value attitude of a person to their psychological health”.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":"122 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140987421","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}

引用次数: 0

Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice 对国内外评估市场经营成本方法的比较分析

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-130-141

E. N. Gavrilova, D. N. Hasjanova

{"title":"Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice","authors":"E. N. Gavrilova, D. N. Hasjanova","doi":"10.26425/1816-4277-2024-3-130-141","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-130-141","url":null,"abstract":"The greatest demand in the modern world is for business valuation service. Valuation activity makes it possible to identify the important characteristics of a particular business which is necessary for making management decisions by company owners. The results of business valuation are used to determine existing perspectives: the presence of investment opportunities, ways to optimise business processes, need to expand business activities, etc. According to statistics, several decades ago, business valuation was conducted in no more than 10 % of cases. Currently, on the contrary, more than 90 % of companies are interested in regular valuation. However, the widespread demand for business valuation has made it possible to find a number of pressing problems that need to be solved in the future. One of the most serious сhallenges is the existence of problem areas in the national legal framework. The work examines the process of business valuation using basic methods and approaches, analyses the foreign experience on the research topic and also valuates a domestic enterprise in different ways. The authors concluded that it is necessary to choose the method that can be most effective in valuating a particular enterprise in particular conditions.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 777","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989156","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}

引用次数: 0

Ways of forming the socio-psychological competence of sociology students in the course of training in higher education institutions 在高等院校培训过程中培养社会学专业学生社会心理能力的方法

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-221-226

Y. Chernikova, R. Ashurbekov

{"title":"Ways of forming the socio-psychological competence of sociology students in the course of training in higher education institutions","authors":"Y. Chernikova, R. Ashurbekov","doi":"10.26425/1816-4277-2024-3-221-226","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-221-226","url":null,"abstract":"The existing uncertainties in modern social life cause personal and mental stress in the field of communication and joint activities of people. The subject of the research is socio-psychological competence of sociology students. The purpose of the work is to study the existing ways of forming this competence in the process of teaching students at higher education institutions. In turn, in order to achieve the original purpose, the authors formulated the following objectives: to identify the current problems connected to the social competence, to consider the existing psychological culture of sociology students, and to explore the contemporary approaches to the formation of professional competence of sociology students. In order to fulfill the purpose and the corresponding objectives, the authors studied scientific articles written by other Russian researchers as a methodological basis and also considered the information contained on the Internet. Due to its own specifics, the topic is used in the process of teaching students at higher education institutions. This topic has been relevant throughout history, and therefore it seems necessary to continue research in this field. According to the research results, the following conclusions were made. The existence of ways of forming the professional competence of a future specialist allows us to identify options for improving the socio-psychological competencies of sociology students in the process of training at higher education institutions. Due to diverse approaches, it is possible to determine the manifestation of personal psychological culture most accurately. Educational institutions at the same time act as one of the main factors that influence socialisation and formation of the psychological culture of a sociology student during their education.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140988668","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}

引用次数: 0

Historical background and basic elements of the ideal of Chinese traditional management education 中国传统管理教育理想的历史背景和基本要素

Vestnik universiteta Pub Date : 2024-05-11 DOI: 10.26425/1816-4277-2024-3-167-175

M. Y. Zakharov, A. Shishkova

{"title":"Historical background and basic elements of the ideal of Chinese traditional management education","authors":"M. Y. Zakharov, A. Shishkova","doi":"10.26425/1816-4277-2024-3-167-175","DOIUrl":"https://doi.org/10.26425/1816-4277-2024-3-167-175","url":null,"abstract":"The article is devoted to determining the specifics of the ideal of traditional management education in China in the context of the modern strategy of China’s digital breakthrough. Using historical-philosophical, comparative and hermeneutic methods, the authors refer to the works of thinkers of Old China and modern researchers on the topic of education and public administration, and identify the components of the ideal traditional management education. It is stated that the ideal of management education is historical in nature, continuously developing and consists of a traditional core, which needs to be preserved and protected, and a “floating” part that is always adjusted in the conditions of changing reality. The Chinese society is characterised by the constant presence among the components of the national idea that lies in the dream to form a perfect managerial education based on historical practice which solved the state task of training managers of various levels. The historical prerequisites for the formation of such an ideal are described and the development of the modern system of education of civil servant is shown. Three main elements of the traditional education system are emphasised: concentration of knowledge under control of the national caste of managers; cognitive duality teacher-pupil as the basis of the learning process; stimulation of public education in contrast to home schooling. It is concluded that effective managerial education is impossible without a socio-cultural basis, a kind of educational ideal which fulfills the regulatory function.","PeriodicalId":52989,"journal":{"name":"Vestnik universiteta","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140990422","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}

引用次数: 0