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Визначення умислу як форми вини: наслідки для платників податків
Get PDFThe relevance of the research topic determines the systematic analysis of individual aspects of responsibility in the field of tax relations regulation. The study of the nature of individual elements of a tax offense is a prerequisite for a detailed analysis of the subjective side of a tax offense. The purpose of the article is to evaluate modern views on the nature and significance of finding out guilt when forming a holistic structure of a tax offense. At the same time, detailing the types of guilt and focusing principled attention on intent becomes important. This is due to the fact that the tax legislation and the specifics of the application of norms intentionally connect different amounts of fines for taxpayers. Achieving the set goal is based on the selection of the basic principles of clarifying the legal nature of the financial sanction depending on the specifics of the intentional behavior of the obliged person. The research uses a broad approach to the analysis of methods of scientific knowledge. The system method is implemented in the assessment of the grounds for the existence of a single system of financial responsibility based on the definition of all elements of the composition of a tax offense. This method makes it possible to build the basis of systematicity on two levels: on the one hand, through the formation of the system of elements of the composition of a tax offense, on the other hand, through the detailing of the system of types of intent. A certain continuation of the system method is the method of comparative analysis. Applying it in the work, attention is focused on the common features of various types of intent, the characteristics of the objective and subjective grounds of the composition of the tax offense. In addition, comparability characterizes the analysis of individual aspects of intent in the sense of criminal law and tax law regulation. The agreement of the prerequisites for the determination of intentionality in the assessment of the behavior of the payer and its application to the assessment of the relevant signs of intentionality were studied. Options for harmonizing the legislation, analysis of the Supreme Court's practice regarding the occurrence of adverse consequences in the form of the application of a fine when detailing the intentionality in the actions of the obliged persons are considered. The level and availability of scientific studies related to the characteristics of the problems included in the analysis of the composition of tax offenses and certain aspects of the assessment of intentionality in the actions of the subjects of the offense were analyzed. On the basis of the conducted research, conclusions were drawn and recommendations were made regarding the assessment of the behavior of tax offenders, the determination of their intent and the application of financial sanctions accordingly.Актуальність теми дослідження обумовлює системний аналіз окремих аспектів відповідальності в сфері регулювання податкових відносин. Дослідження характеру окремих елементів складу податкового правопорушення виступає передумовою детального аналізу суб’єктивної сторони податкового правопорушення. Мета статті полягає в оцінці сучасних поглядів на природу та значення з’ясування вини при формуванні цілісної конструкції податкового правопорушення. Важливим при цьому стає деталізація видів вини і зосередження принципової уваги на умислі. Це обумовлюється тим, що саме з умислом податкове законодавство та особливості нормозастосування пов’язують різний розмір штрафів щодо платників податків. Досягнення поставленої мети ґрунтується на виділенні вихідних засад з’ясування правової природи фінансової санкції залежно від особливостей умисної поведінки зобов’язаної особи. У дослідженні застосовано широкий підхід до аналізу методів наукового пізнання. Системний метод реалізується в оцінці підстав існування єдиної системи фінансових відповідальності на підставі визначення всіх елементів складу податкового правопорушення. Цей метод дозволяє побудувати підстави системності на двох рівнях: з одного боку, через формування системи елементів складу податкового правопорушення, з іншого боку через деталізацію системи видів умислу. Певним продовженням системного методу є метод порівняльного аналізу. Застосовуючи його в роботі акцентується увага на спільних рисах різних видів умислу, характеристиці об’єктивних та суб’єктивних підстав складу податкового правопорушення. До того ж порівняльність характеризує і аналіз окремих аспектів умислу в сенсі кримінально-правового та податково-правового регулювання. Досліджено узгодження передумов визначення умисності в оцінці поведінки платника та застосування щодо її оцінки відповідних ознак умисності. Розглянуто варіанти узгодження законодавства, аналіз практики Верховного Суду щодо настання несприятливих наслідків у вигляді застосування штрафу при деталізації умисності в діях зобов’язаних осіб. Проаналізовано рівень та наявність наукових досліджень, які стосуються характеристики проблем, які увійшли до предмету аналізу складу податкових правопорушень та окремих аспектів оцінки умисності в діях суб’єктів правопорушення. На підставі проведеного дослідження зроблено висновки та надано рекомендації щодо оцінки поведінки суб’єктів податкового правопорушення, визначення умислу її та застосування фінансових санкцій відповідно до цього
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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