Authorities Of Various Countries Research Articles

ПОДАТКОВЕ АДМІНІСТРУВАННЯ І КОНТРОЛЬ В КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОГО РОЗВИТКУ СУБ’ЄКТІВ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ

The article examines the current system of tax administration in Ukraine. The purpose of the study is to determine areas for improving tax administration. The information base of the research is the works of domestic and foreign scientists, regulatory and legal documents. Digitalization is a determining factor in business today. The development of information technologies provides new powerful tools for both business and government agencies. Digitalization of tax administration and control will improve the interaction between taxpayers and tax authorities. Digitalization will reduce the costs of tax administration and control and increase the speed and quality of tax services. World practice shows that the tax authorities of various countries are increasingly using modern information collection and analysis technologies. The main types of digital technologies that can be applied in tax administration and control include: Artificial intelligence, Machine vision, Robotic process automation, Cloud computing, Big data, Blockchain, Cognitive automation, Data cubing. The expected result of digitalization of tax administration and control includes: reduction of administrative burden and administrative barriers; expanding the ability of taxpayers to self-service, which will reduce the costs of tax authorities' personnel; formation of trust relations between tax authorities and taxpayers; reduction of time spent on data processing and information exchange; reducing the risks of technical errors; increasing the speed of searching for necessary documents; strengthening control of individual operations of taxpayers; the possibility of remote control; reduction of time for conducting tax audits and reduction of their number; improving the quality of inspections. Under the conditions of digitalization, the shadow economy will be reduced, the openness of information will create obstacles for committing tax offenses, and this will increase tax revenues for budgets of various levels, digitalization will create conditions for voluntary compliance with tax legislation by taxpayers.

The concept of industrial symbiosis: experience of application in various countries and prospects for implementation in Russia on the example of the Pskov region

The widespread use of the linear model of production and consumption leads to the problem that humanity exceeds the consumption of resources by 50% compared to the resources that the planet can regenerate. As a result, the markets become more and more unstable, the prices for raw materials increase. Repeated use of the same material as a raw material will help minimize the economic damage to the environment. National, regional and local authorities in various countries are increasingly aware of the need to initiate and implement innovations in order to develop industrial symbiosis. However, the concept of industrial symbiosis has received little political attention, although it may have great potential to promote the circular economy and achieve higher resource efficiency in industry. The article analyzes the most successful world experience in the functioning of industrial symbioses. The transition to the principles of a circular economy in Europe can lead to significant resource savings and the creation of new jobs. In Russia, in the case of a transition to a circular economy, a comparable positive environmental and economic effect can be expected. For the sustainable development of the regions of the Russian Federation, the authors of the article propose to apply the concept of industrial symbiosis in one of the regions - the Pskov region. Through the implementation of the project on the formation of symbiotic chains between enterprises of various industries (agro-industrial complex, woodworking industry, plastic production), it is planned to increase the efficiency of production; optimize energy costs and material and resource flows of enterprises; reduce the ecological burden on the environment; reduce greenhouse gas emissions, including carbon footprint.

Unified procurement information system to control intergovernmental cooperation

This paper concentrates on the prospects for the intergovernmental cooperation which can create a stable basis for improving existing information tools and setting up the innovative means of legal regulation in the field of digital public procurement. The purpose of the study is to propose a modern model for the state regulation of procurement activities. The study supports the idea of the universal digital transformation of public procurement systems all over the world. It is also supposed to demonstrate what problems a newly developed model, aimed at introducing well-based digital public procurement, might face at the legislative level. The dataset has been obtained using dialectical, logical, comparative, and legal research methods. The tools used to assess the possibility of developing an legal regulation model in the field of public procurement can be applied by public authorities in various countries and international communities.

Evaluation on review quality management and progress and suggestions of reform in traditional Chinese medicine review

Efficient management and evaluation is the primary responsibility of drug regulatory authorities in various countries, whose management services are mainly delivered in accordance with the Good Review Practices(GRPs) and ISO 9001 quality management system. In 2015, Opinions on Reforming the Evaluation and Approval System of Drugs and Medical Devices included the perfection of quality control review system as the content of reform in drug review and approval. On this basis, the traditional Chinese medicine(TCM) review authority has shortened the review time, strengthened the communication, offered technical guidelines, designed the review template with guiding significance, and carried out diversified training and performance evaluation, to continuously strengthen the standardization of TCM review and approval and effectively guarantee the scientificity and consistency of new TCMs. However, the current quality management system for TCM review is not yet mature. It is recommended to employ ISO 9001 quality management system to manage the review work, utilize the GRP for better management of the archive files in the review process, and use quality evaluation indicators to improve the review quality management, thereby further perfecting the TCM review management system.

Contagion in Global Stock Markets during the COVID-19 Crisis.

The impact of the coronavirus disease (COVID‐19) outbreak on global stock markets is investigated by analyzing the impact of the COVID‐19 pandemic on the stock markets of 15 countries selected from Asia, Europe, Latin America, and North America. Using extremal dependence tests of contagion, it is found that contagion effects are widespread to global equity markets in four regions. Latin America and North America are highly exposed to contagion risks, followed by Europe, with Asia being least vulnerable. Based on the time window of the crisis severity index, it is found that Latin America is most likely to be affected. The results confirm that for countries with more severe epidemics, there are stronger contagion effects. Therefore, for the governing authorities of various countries, if they want to prevent the contagion of financial crises during the pandemic, strong and timely epidemic prevention measures are very necessary.

Anti-competitive practices of digital platforms and response measures in the Russian and foreign legislation

The goal of this research is to determine whether the Russian legislation on protection of competition contains the norms that allow preventing anti-competitive practices of digital platforms, and whether it is necessary to make corresponding amendments. The subject of this research is the anti-competitive practice of digital platforms, response measures of the state, antimonopoly legislation,  and recommendations on its improvement. The research methodology is based on the analysis of relevant examples of anti-competitive behavior of digital platforms on the Russian and foreign markets, and qualification of such behavior from the perspective of Russian legislation. In the course of this research, the author solves the issue on the sufficiency of legal material for conducting qualification of such behavior; describes the response measures taken by the competent government authorities of various countries, as well as the measures proposed by the researchers. As a result, the author systematizes the data regarding the antimonopoly practice of digital platforms depending on the type of violations. All examples of antimonopoly practices can be qualified as anti-competitive in accordance with the effective legislation of the Russian Federation. If they are not listed as particular violations, then fall under the general categories of acts prohibited by law, considering the non-exhaustive nature of such lists. Misuse of “the platform authority” by the digital platform, reflected in the fact that it utilizes the transaction and customer data, should be qualified as unfair competition. For preventing the anti-competitive practices of digital platforms, it is proposed to develop the system of measures aimed at minimization of risks of the clash of interests and elimination of its consequences: ban of the owner of the digital platform for joint activity of his activity with the activity conducted the clients of the platform; restrict participation of the owner of the platform in companies that conduct types of activity that compete with the clients; disclosure of information on their affiliates engaged in the activity similar to such of the clients of the platform; introduction of the criteria for such affiliation, along with the obligation to compensate for the losses of clients inflicted by the clash of interest.

Approaches of Chaotic Image Encryption models in Enlightening Image Storage and Security systems

The present life scenario has become completely digital and intelligent in all aspects, including the way of communication, production methodologies, medical sciences and other entertainment domains. Out of all domains, communication plays a vital role in every human life and the same is valid for corporates who handle bulk amount of data to be transmitted. This may include a multimedia data transfer between defense authorities of various countries or between a commercial information sharing centers. Under these circumstances, such information is to be transmitted in a secured channel. Unfortunately, secured fiber optic or any other wired communication is highly expensive and not affordable for infinite number of users. Hence, most of the communications among people are only through wireless channels. Due to the tremendous developments in communication standards up to 5G, people prefer wireless communications to cover the whole part of the world. As the information is freely available to anyone in the form of electromagnetic waves, it is impossible to share privately through a common wireless network due to week encryption methodologies. Simultaneously key space is not abundant. This has been highly inspired to pursue research in a different direction to a greater degree and to develop the measurements of current cryptography protocols and procedures. Choosing a chaotic encryption domain has several compelling explanations as described here.

The impact of loan to value to property credit growth sustainability in Indonesia

After the 2008 global financial crisis triggered by the subprime mortgage in the United States, financial services authorities in various countries increasingly realized that surveillance and regulation of financial institutions were not enough only through micro-prudential approach, which intended to maintain individual financial institutions, but required macro-prudential surveillance and regulation in maintaining financial system stability. The macroprudential policy aims to limit systemic risks occurring in financial distress conditions that lead to broader economic losses. One of the macro-prudential policy instruments applied by the financial services authorities in various countries, including Indonesia, is the Loan-to-Value ratio limitation. This countercyclical policy is intended to control the rate of growth in property credit. This paper discusses the effects of limiting the Loan-to-Value (LTV) ratio by Bank Indonesia on the growth of bank property credit in Indonesia. Using ordinary least squares, the results of this study conclude that adopting a tightening LTV policy when economic growth high has a significant influence in holding back the pace of five months of property credit growth after the policy was issued. While the LTV policy’s implementation, which is loosening when economic growth is slowing down, has no significant effect in driving the pace of property credit growth.

THE DISCRETIONARY AUTHORITY OF THE SUPREME COMMITTEE FOR NATIONAL HEALTH AND SAFETY IN IRAQ AND THE RELATIONSHIP OF ITS DECISIONS TO PUBLIC FREEDOMS

The executive authorities in various countries seek to achieve the public interest. They may sometimes be exposed to exceptional circumstances, a shift between the executive authority and its pursuit of the public good. As a result, the authority of the administration has expanded to confront unexpected events, and it was necessary for the administration to be granted a great deal of freedom of action in the exercise of these competencies . Therefore, we find that the passage of Iraq under exceptional and unforeseen circumstances,represented by the Corona pandemic, necessitated the formation of the Supreme Committee for National Health and Safety, and granting it wide powers and several specializations, for the purpose of exercising those specializations with a degree of freedom of action . Its decisions should have affected some public freedoms, so we will discuss this problematic between expanding discretionary power and exercising public freedoms under exceptional circumstances.

Emergence of Intellectual Property Ecosystem of Connected Cars and its Analysis

Connected Car has attracted a high interest in the automotive industry. V2X is a standard and a core technology of Connected Car. There are many standard essential patents (SEP) in V2X. In addition, OSS is also used in platforms of Connected Cars. To date, there have been many patent infringement lawsuits based on essential patents in the telecommunications industry around the world, and antitrust authorities in various countries have established guidelines to curb such lawsuits. In other words, patent holders are required to promise licenses based on FRAND declarations, and patent licensees are also required to negotiate licenses in good faith. In the connected car business as well, disputes and lawsuits between patent holders and patent implementers over patents related to SEP and others are unfolding, and an IPR ecosystem is being formed through cooperation among companies to deal with these disputes and lawsuits. In this paper, the formation of IPR ecosystems around connected cars and the battles between patentees and licensees in these ecosystems are summarized and explained.

Techniques for correlation of drop weight impact testing and numerical simulation for composite GFRP crash boxes using Ls-Dyna

Composite materials are being widely used in automobile industry in order to meet the ever increasing demand to achieve significant weight reduction by maintaining the performance levels. Additionally, there are a number of challenging crashworthiness criteria set by the regulating authorities in various countries for vehicle safety, which the vehicle has to qualify. In these cases composites can be very useful as they exhibit high strength to weight ratios. But, deformation modes of composites are more complex when compared to metals, due to which it is more important to analyse the behaviour of composites under impact. In this study four types of cross sections (square, cylindrical, hexagonal and decagonal) were considered for the geometric shapes of GFRP (glass fiber reinforced plastic) crash boxes. Drop weight impact testing is widely used for studying the behaviour of parts subjected to impact loadings. The drop weight impact testing is highly dynamic in nature and in addition various factors like data acquisition signal noise (disturbance) requires the user to test 3–4 samples for each test specimen, for repeatability and minimisation of errors, which thereby increases the total number of testing samples. Therefore, in practise only a limited number of specimens can be actually tested using drop weight impact test considering the number of specimen samples to be manufactured and the cost involved in it. In this paper the development of numerical simulation model for drop weight impact test and its correlation with the real time drop weight impact testing was discussed in detail. *PART_COMPOSITE model along with *MAT58 material card was used for laminated GFRP composite specimen in Ls-Dyna along with calibration of parameters like longitudinal compression stress limiting factor (SLIMC1) and softness factor (SOFT) for simulation. The numerical simulation was correlated with the experimental data using correlation factors. The deformation modes as well as the F-D (force versus displacement) curves and SEA (specific energy absorption) values were found to have a close match between experiments and finite element simulations.

Food Package Label Reading Habits of Consumers in the Sekondi-Takoradi Metropolitan Area in the Western Region of Ghana

Food packaging is essential in making products attractive to the consumer to propel or compel him or her to make a purchase willingly or by impulse. Not only does the colour attributes of the package induce and influence consumer purchasing habits, portability (handling) and labeling become important elements of the product's package, which consumers put into consideration before making a purchasing decision. Labeling as an important component of packaging is a legal requirement by Food and Drugs Authorities of various countries across the globe and that all products should be labeled to give the consumer certain information concerning the product. Such labeling should include mandatory, dietary, and nutritional information. These are to assist the consumer to be sure of exactly what is being bought, the product name, the content of the package, ingredients, how to use the product, date of manufacture and expiry among other things. Although these regulations are put in place to ensure consumers safety, a cursory look at consumers purchasing patterns show that a good majority of the people living in urban areas in the Western region of Ghana do not spend time reading the labels on the product before buying. The few people who read the labels mainly centred their attention on the brand name and the date of expiry. These conclusions were arrived at after observations were made in surveys involving a mall, twenty top class shops in the Sekondi-Takoradi Metropolis and other retail outlets in the region to study consumer-reading habits on food package labels.

Hydroxy-Chloroquine: Chemoprophylaxis of Malaria and not a Silver Bullet versus COVID-19

Introduction: The world has been facing the pandemic COVID-19. This article highlights the importance of Hydroxychloroquine (HCQ) and Chloroquine (CQ) in the chemoprophylaxis of malaria during the pandemic COVID-19.
 Objective: To derive logical conclusion about the indicated use of HCQ/CQ in malaria during the pandemic COVID-19.
 Methods: Relevant research articles were retrieved. The online reports, research articles from google, google scholar and PubMed databases were searched and analyzed.
 Results: HCQ and CQ are indicated for Malaria and its prophylaxis. The drugs are not silver bullets versus the COVID-19. The available clinical data till the end of July 2020 can be sufficient for the health authorities of various countries to stop using HCQ/CQ to treat COVID-19 patients. The drugs are indicated for malaria instead. Malaria, a potentially deadly parasitic disease in the poorest countries which cannot even afford its preventive measures with HCQ/CQ and other drugs. Misuse of available drugs of Malaria can worsen the disease in the Africa and some Asian countries. The World Health Organization has recommended continuing chemo-prophylactic efforts for malaria during the COVID-19 crisis. Malaria and COVID-19 have certain common symptoms such as fever, headache and body pain which doubles the risk through misleading diagnosis by considering COVID-19 patients as malaria patients and vice versa. WHO has recommended the mass distribution of antimalarial drugs for these counties, so that malaria could not make COVID-19 more deadly.
 Conclusion: Use of CQ/HCQ may be continued for the chemoprophylaxis of Malaria during the pandemic COVID-19 and the drugs may not be considered as Silver bullet for COVID-19. Directions of FDA and WHO may be complied regarding use of CQ/HCQ.

Detection of Two Genotoxic Impurities in Drug Substance and Preparation of Imatinib Mesylate by LC–MS/MS

As a potential DNA damaging substance, genotoxic impurities have been concerned by regulatory authorities in various countries. Two genotoxic impurities were found in imatinib mesylate which was a classical small molecule inhibitor of tyrosine kinase, and the analysis method has never been reported. A LC–MS/MS method was developed for the analysis of two genotoxic impurity materials: N-(5-amino-2-methylphenyl)-4-(3-pyridyl)-2-aminopyrimidine (IMA) and N-(2-methyl-5-nitrophenyl)-4-(pyridin-3-yl) pyrimidin-2-amine (IMN). The HPLC method utilized an ACQUITY UPLC HSS T3 C18 (150 × 2.1 mm, 1.7 μm) maintained at 40 °C. The mobile phase consisted of 0.02 M ammonium formate buffer (pH 3.4) and acetonitrile (containing 0.05% formic acid) in gradient elution mode. Detection was performed by triple quadrupole mass spectrometry fitted with ESI probe functioning in the positive ion mode and the following m/z 278/106 and 308/262 were used as qualifier and quantifier transitions. Flow rate was 0.4 mL min−1. The validation data demonstrated that the method had high sensitivity and selectivity. A linear calibration curve (correlation coefficient, r > 0.998) was obtained at the concentration range of 0.02–35.27 and 0.02–28.86 ng mL−1, respectively. The LOD of IMA in drug substances, tablets, and capsules were 0.0039, 0.0043, and 0.0044 ng mL−1, and LOD of IMN were 0.0034, 0.0035, and 0.0036 ng mL−1, respectively. Precision and accuracy were within the acceptable limit. The drug substances, tablets, and capsules from three manufacturers were used for inspection and all samples met the requirements. The developed LC–MS/MS method is robust and can be applied to detect the genotoxic impurities in imatinib mesylate. Mixed solution of Imatinib, IMA and IMN. A new LC-MS/MS method was developed for the analysis of two genotoxic impurities materials: N-(5-amino-2-methylphenyl)-4-(3-pyridyl)-2-aminopyrimidine and N-(2-methyl-5-nitrophenyl)-4-(pyridin-3-yl) pyrimidin-2-amine (IMN)

Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence

Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax evasion. Nonetheless, the determinants shaping one's positive attitude toward whistleblowing are rather understudied. We investigate the relationship between trust in the government and the attitude toward whistleblowing on tax evaders. Potential whistleblowers may distrust the government either because they doubt that it will operate efficiently (avoiding to waste tax revenue) and fairly (treating all taxpayers equally), or because they fear that their anonymity may not be preserved. We focus on the relationship between the former channel of distrust and the attitude toward whistleblowing, and our analysis proceeds in two steps. First, we provide motivating evidence from a unique national household survey administered in the Republic of Armenia. We then present results from a large-scale survey experiment in the USA that provides causal evidence in support of the investigated relationship. Our main finding is that a more trustworthy government exerts a positive effect on citizens’ attitude toward whistleblowing.

Investigation of the corporate governance index moderating impact on the negative correlation between surplus free cash flow and earning prediction

Agency problems have made it difficult to find a way to ensure the quality of financial reporting to have accurate earning forecast. This issue has been taken into special consideration after recent financial scandals, and regulatory authorities in various countries of the world have taken various measures to deal with that. Corporate governance reform is one of the measures that is taken into account in this regard. By reducing the agency problems, the corporate governance mechanisms can reduce the earning opportunities and thereby increase the quality of earnings. On the other hand, increased sophistication of economic activities and variety of decisions have made it possible for managers to manipulate balance sheet items to superficially improve their performance and receive rewards. Surplus free cash flow is one of the factors that can influence the opportunistic behaviors of managers.Methodology:The present study investigates the effect of surplus free cash flow and corporate governance indices on the earning predictability in companies listed in Tehran Stock Exchange. To this end, a total of 126 companies listed in Tehran stock exchange were investigated within a period of time ranging from 1389 to 1393.Results:In The results of this study showed that corporate governance has a positive impact on earnings predictability, and corporate governance has a significant positive impact on the relationship between surplus free cash flow and earning predictability, but the surplus free cash flow has a negative effect on the earnings predictability.Conclusion:different countries have used various laws and regulations, including corporate governance laws, to improve the data disclosure quality, and since, the surplus free cash flow agency problems are moderated by an appropriate system of corporate governance, the governance mechanisms are expected to affect the impact of surplus free cash flow on earnings forecasts.

Long-Term Accumulation of Metals in the Skeleton as Related to Osteoporotic Derangements.

The concentrations of metals in the environment are still not within the recommended limits as set by the regulatory authorities in various countries because of human activities. They can enter the food chain and bioaccumulate in soft and hard tissues/organs, often with a long half-life of the metal in the body. Metal exposure has a negative impact on bone health and may result in osteoporosis and increased fracture risk depending on concentration and duration of metal exposure and metal species. Bones are a long-term repository for lead and some other metals, and may approximately contain 90% of the total body burden in birds and mammals. The present review focuses on the most common metals found in contaminated areas (mercury, cadmium, lead, nickel, chromium, iron, and aluminum) and their effects on bone tissue, considering the possibility of the long-term bone accumulation, and also some differences that might exist between different age groups in the whole population.

Анализ и обзор регистров пациентов с имплантированными медицинскими изделиями как инструмент пострегистрационного клинического мониторинга медицинских изделий

The article conducts the analysis of the practice in the application of patient registers with implanted medical devices by regulatory authorities of various countries for vigilance of medical devices, as well as review of current patient registers their categories and applicability. In addition, the article review the recommendations of The International Medical Device Regulators Forum (IMDRF) on development, implementation and application methodology of patient registers.

What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence

Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax evasion. Nonetheless, the determinants shaping one’s positive attitude toward whistleblowing on tax evaders are rather understudied. We investigate the relationship between trust in the government and the attitude toward whistleblowing on tax evaders. We use data from two survey experiments conducted in Italy and the US, as well as from a unique national household survey administered in the Republic of Armenia. Our findings indicate that the level of trust in the government positively influences individuals’ attitude toward whistleblowing, with this effect being robust across countries and data sources.

Nutritional Assessment of Dietary Bt and Cp4EPSPS Proteins on the Serum Biochemical Changes of Rabbits at Different Developmental Stages.

In recent years, the influence of genetically modified (GM) cotton expressing different types of Bt and EPSPS genes has been attested in term of reduced application of pesticides and insecticides coupled with improved cotton production. Although the cultivation of GM cotton has been authorized by the regulatory authorities of various countries in the world, based on the biosafety studies reported by most of the GM cotton producers, yet the information on its safe use are inadequate. In order to support the issues on food safety, it is therefore mandatory to conduct further safety assessment studies on GM cotton for each independent transgenic event on the basis of case assessment rule. In the present study, the effects of different doses of dietary GM cotton seed expressing Bt and EPSPS genes were studied on the level of serum biochemical in albino rabbits (Oryctolagus cuniculus). The rabbits were fed a diet containing different levels of GM cotton seeds (i.e., 20, 30, and 40% w/w) respectively mixed with standard diet for 180 days. During the course of the study, various serum enzymes, electrolytes, proteins, glucose and serum total cholesterol were examined at specific time intervals (0, 45, 90, 135, and 180) days. The results showed non-significant (P > 0.05) dose dependent effects in most of the evaluated serum biochemical parameters. Although, the results in some of the serum biochemistry were significantly different (P < 0.05) among the groups, however, they were not biologically significant, since all the differences were within the normal physiological range. These results thus, suggested that the GM cotton seed meal could be considered as safe as other conventional feed ingredients. The experimental evidence for the safe usage of GM cotton was highlighted in this study.