Noncommercial Activity Research Articles

Industry characteristics of property tax calculation in oil and gas sphere and impact on enterprise competitiveness (in the order of discussion)

As it is known, according to the tax legislation, the property tax is calculated from the average annual residual value of fixed assets of the enterprises. However, since in enterprises, particularly in the oil and gas industry, in addition to commercial activity, non-commercial activity is also the property of the enterprise in related areas, the property tax calculated for those properties plays a role in the financial and economic activity of the enterprise as well. At the same time, the calculation of property tax on depreciable and non-depreciable assets (property) (if those assets are classified as fixed assets and are shown as fixed assets in the balance sheet of the enterprise and in Appendix No. 1 of the profit tax declaration) is also related to the loopholes in the tax legislation, leads to the additional problems. On the other hand, the property tax calculated for the preserved oil wells in the oil and gas industry, as well as the unused (discontinued) processing facilities in the oil refineries and, conversely, the property tax calculated for the new facilities and equipment purchased or installed as a result of the modernization, technological innovations, as it is important how the property tax calculated for the property used in other non-oil product producing and service enterprises of the oil industry affects the competitiveness of the enterprise, the paper reviews the role of calculated or to be calculated property tax in the current and future financial-industrial activity, and the directions of its impact as well.

Designing a Model of Commercial Voluntourism Services

Travelers nowadays increasingly seek destinations and activities through which they can immerse themselves in the local culture as a contrary to mass tourism and inauthentic tourist attractions. This has led to the reconsideration of tourism types and other activity involving travelling, such as voluntourism or volunteering away from home, which has earlier been predominantly seen as volunteering rather than tourism. Digitalization has brought opportunities for new actors to provide such services. Apart from the non-commercial activity, volunteering travellers are often willing to pay to enter the authentic scene and act together with and in benefit of the locals. Previous research has already established that Finland has the potential to provide a variety of experiences desired by voluntourists, and spontaneously emerging, uncoordinated voluntourism activity exists in the country. This activity, however, differs from voluntourism in other parts of the world and attracts different tourists. To be able to systematically design voluntourism activity as commercial tourism products, the influence of multiple factors defining visitor’s choice needs to be taken into consideration and understood. This paper aims at identifying the major factors and producing a model of conceptualizing commercial voluntourism services. The paper uses qualitative research data which consists of 70 global actors’ websites in total. Content analysis and quantifying is used. The most typical elements of commercial concepts are identified, and the model for designing a concept is created. The found elements are as follows: destination, significance and amount of voluntary work, traveller’s motives, duration of trip, need of qualification. The model shows that these elements work as dichotomy indicators. The element could be considered as “either – or” type of choice, but some activity could also be situated in between the extremes. For example, the duration of a trip can vary from one day to one year, but some trips’ duration can be less than the maximum and more than the minimum. The model promotes further voluntourism development in the Nordic countries such as Finland but could potentially be used even more broadly. The results reveal the importance of understanding the customer insight, and further steps should include testing of products designed according to the suggested model and studying customer reviews from destinations in the Nordic countries.

Reconsidering the Concept of a Thing in Terms of the Digital Environment: Law Towards an Understanding of a Digital Thing

This article deals with the issues of reconsidering the concept of thing in terms of the digital environment and the formation of understanding of the digital thing. In terms of digitalization, the legal systems of civil and common law are characterized by the further development of digital objects of law towards of reflecting the material world combined with the features of the digital legal environment. The need for unambiguous regulation of relations regarding the use of new technologies necessitates the implementation in law of a new legal tools that can revolutionise commercе and non-commercial activity, which include, first of all, specifically digital things. Digital things are fundamental component of the digital legal environment, which are being recognized as existing in digital form objects of civil rights. The accommodation of digital legal objects requires a reconsidering of the concept of property and things towards the introduction of a broad understanding of thing, a kind or digital analogue of which are digital things as part of the person’s property, which are appropriated (acquisition and termination) and participated in a civil turnover under the general rules of material things, taking into account the features of the digital environment provided by law, contract or the essence of the digital thing. This necessitates the formation of conceptual legal provisions on property and a broad understanding of things, concepts and types of digital things. The authors of this research propose to reconsider the understanding of property (1) and thing (2) towards of their broad understanding in terms of digitalization, to define the concepts and legal nature (3) and types of digital things (4), to use the functional methodological approach of the digital thing (5) and the resulting features of the virtual asset as a digital thing (6).

Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting

When cash is received for services, it typically will constitute gross income to the recipient. But what if the payments are made in a noncommercial setting such as the payment by a parent to a child for mowing the lawn or performing household chores? As discussed later in this Essay, there are reasons to conclude that such payments do not constitute income. The problem of how to treat receipts from a noncommercial activity frequently arises in the context of an exchange of services. A similar problem arises when services are provided by several persons pursuant to a pooling of labor to accomplish a common noncommercial goal.The regulations state that if a taxpayer receives services from another as payment for services rendered by the taxpayer, each party will realize gross income equal to the value of the services received from the other. If services were received as full or partial payment for property, the value of the services received would be included in the amount realized on the sale of the property. The tax problems that arise in connection with the receipt of services mostly occur when services are exchanged, and this Essay addresses that situation and will deal only incidentally with a payment of cash or other property for services.

It's Not a Rule: A Better Way to Understand the Definition of Income

In a recent article, Professor Douglas Kahn explores a particular dissonance between the positive and very broad definition of income that includes all realized accessions to wealth, and what the government can, and actually does attempt to tax. At the beginning of his article, Professor Kahn summarizes the problem he seeks to resolve:"When cash is received for services, it typically will constitute gross income to the recipient. But what if the payments are made in a noncommercial setting such as the payment by a parent to a child for mowing the lawn or performing household chores? As discussed later in this Essay, there are reasons to conclude that such payments do not constitute income. The problem of how to treat receipts from a noncommercial activity frequently arises in the context of an exchange of services. A similar problem arises when services are provided by several persons pursuant to a pooling of labor to accomplish a common noncommercial goal."Professor Kahn then offers two limiting principles, which he posits operate as exclusions, thus eradicating the gap. Specifically, he suggests that the apparent dissonance vanishes if we understand that ―the income tax operates only on commercial transactions‖3 and, as a corollary, that ―joint efforts should not be treated as an exchange of services but rather as a jointly conducted activity,‖4 which does not produce income ―[w]hen the common goal has no business connection.‖5 For Professor Kahn, these two principles explain why a number of items that would seem to come within the broad positive definition of income are not in fact subject to tax despite the absence of a statutory exclusion. We will refer to these principles collectively as the "commercial/noncommercial distinction" or the "commercial/ noncommercial rule."

A Proposal to Amend the Patent Right Direct Infringement Jurisprudence in the Republic of Korea

Current direct infringement jurisprudence in patent law of the Republic of Korea has the following problems: (1) there exists no provision which defines direct infringement; (2) the majority opinion demands “as business” requirement; and (3) with regard to relationship with indirect infringement, dependent theory, independent theory, etc. co-exist. To solve such problems, this paper has examined direct infringement jurisprudences of the U.S.A., Germany, England, China, Taiwan and Japan. The comparative examination has revealed that majority countries (1) have provisions, which define direct infringement, (2) do not demand “as business” requirement and (3) have taken dependent theory. Under such comparative examination, this paper proclaims that (1) a provision which prescribes direct infringement shall be newly inserted in section 127(1) and (2) the provision must not demand “as business” requirement. Furthermore, section 127(2) must clarify that for indirect infringement to be established there exist direct infringement first. The specific provision, section 127(1) could be as the following: “A person who exploits a patented invention, during patent term, within the Republic of Korea, without authority, is liable for direct infringement of a patent right or exclusive licensee right. To exempt a private and non-commercial activity from infringement, Section 96(1) could be amended to newly insert a provision which exempt such an activity from effect of a patent right. Further study on indirect infringement of a patent right should be followed to make a perfect infringement jurisprudence as a whole.

Некоммерческая активность молодых предпринимателей Санкт-Петербурга в крафтовой сфере

Некоммерческая активность рассматривается в статье как одна из практик социальной ответственности. Подобные практики, в свою очередь, относятся к гибридным формам социального предпринимательства. Эмпирическую базу исследования составили 58 интервью с молодыми предпринимателями, реализующими бизнес-проекты в крафтовой сфере в Санкт-Петербурге. Их некоммерческая активность реализуется с опорой на доступные малым предпринимателям ресурсы: знания, навыки, помещение, продукт (товар, услуга), деньги. Объем ресурсов органичен, т. к. бизнес молодых предпринимателей в крафтовой сфере ориентирован в большей степени на выживание, чем на прибыль. Несмотря на это, предприниматели включаются в некоммерческую активность и вносят свой вклад в изменение равновесия в образовании, молодежной и предпринимательской культуре, экологии и поддержку нуждающихся. Как показал анализ интервью, молодые предприниматели в крафтовой сфере вкладывают разные смыслы в реализуемые некоммерческие активности в рамках своих бизнес-проектов. Одни делают это для пользы бизнеса, вторым важна личная потребность, третьи ориентированы на создание новых норм бизнеса. Включение в некоммерческие активности «на пользу бизнеса» не относится к практикам социальной ответственности, поскольку от некоммерческой активности ожидается символическая прибыль, конвертируемая в реальную. Некоммерческие активности, в основании которых личная потребность предпринимателя или реализация новых норм бизнеса, рассматриваются как практики социальной ответственности. В первом случае ставка делается только на личную инициативу владельца, который прикладывает усилия, но не требует того же от других. Во втором – ценности индивидуального биографического проекта сливаются с миссией предпринимательского и предполагают изменение норм бизнеса, т. е. другие люди тоже вовлекаются в этот процесс. Трансформация норм бизнеса делает возможным масштабирование предпринимательского проекта и создание новых бизнес-сообществ на основе открытого горизонтального взаимодействия. Практики социальной ответственности молодых предпринимателей, таким образом, меняют устоявшееся равновесие как в выбранной социальной сфере, так и в бизнесе.

ОСОБЕННОСТИ ПРИМЕНЕНИЯ ФЕДЕРАЛЬНОГО СТАНДАРТА «НЕКОММЕРЧЕСКАЯ ДЕЯТЕЛЬНОСТЬ»

The Federal Standard "Non-commercial Activity" contains certain requirements for the for-mation of aggregate information about accounting objects in accounting. Taking into account the specifics of the activities of almost all types of non-profit organizations, it is necessary to provide, when applying it, all the necessary conditions for the activities of non-profit organizations with their reflection in the accounting policy, the introduction of the necessary sub-accounts, the order of records on them, etc.

Modern pension and health insurance systems in Japan

The article substantiates the relevance of issues related to the functioning of social protection systems for the population of developed countries. The review and analysis of the modern pension system in Japan is made. The mechanism of recognition of Japanese citizens and foreign citizens residing in it as insured persons of a certain category and the mechanism of functioning of individual subsystems of the pension insurance system (in particular, basic pension, employee pension insurance, optional (additional) pension insurance system) are considered. The data on the absolute amounts and rates of insurance premiums, the formulas by which the monthly pension is calculated, and the conditions that must be met by insured persons to acquire the right to a pension (for old age, for disability, for the loss of a breadwinner) are given. The conditions for receiving and the amount of benefits for dependents and child benefits are indicated. The review and analysis of the modern health insurance system in Japan is made. The mechanism of functioning of individual subsystems of the pension insurance system (in particular, insurance at the place of work, insurance at the municipal level, insurance for persons aged 75 and over) is considered. The data on the absolute amounts and rates of insurance premiums, on the specifics of fi nancing the activities of public and private organizations, which, on the basis of the principles of non-commercial activity, provide medical services to the population of Japan are presented. The conditions for receiving and the amount of benefits for the birth of a child, for a funeral, for temporary disability are indicated. Attention is drawn to the distinctive features of the pension and health insurance systems in Japan. It is proposed to use the Japanese experience to reform the national systems of social protection of the population.

Assessment method of social entrepreneurship nature and its development

The study of social entrepreneurship and the assessment of its necessity caused by socio-economic problems like low level of household purchasing power and state failure to solve is relevant. The need to introduce and develop social entrepreneurship requires favourable environment in the country, determined by state support, public acceptance and availability of potential investors. The phenomenon of social entrepreneurship in the economy has dual nature: it contributes to full satisfaction of households` basic needs and ensures social entrepreneur`s self-realization. Social enterprise provides both non-commercial and commercial activity. A non-profit component is a key one in the European model of social entrepreneurship. Assessment of nature and opportunities of social enterprises development allows to reach the principle of “need-opportunity” balance aimed at effective management decision-making regarding the expediency to introduce the form of business in the country. If there is a need for social entrepreneurship national economy demands building favourable environment for its functioning and development. The study purpose is to propose the assessment method of social entrepreneurship nature and its development and the necessity of its application around the world, to single out conditions for its development to solve socio-economic problems and move towards the economy with a human face. The study object is scientific and practical basis of social entrepreneurship development in the context of the necessity of its implementation and operating environment. Methodology: comprehensive assessment approach has been used in the study. It comprises different methods, namely: the index method (to calculate sub-indices and the overall index, to make single system design to facilitate comparison); the matrix method (grouping of countries according to their changing need for social entrepreneurship); multiplicative model (analytical toolkit to determine overall index to estimate the contribution of each indicator simultaneously). The study result is the assessment method of social entrepreneurship nature and development implemented in the EU. Conclusions: it has been determined that during 2016 and 2019, with a lag of three years, a third of European countries have changed their attitude towards social entrepreneurship. Some countries have increased their need for social enterprises, but favourable conditions for their development have not been built. Other countries have been improving environment for social enterprise activities, but their demand has been diminishing. The growing need for social enterprises in one third of the countries has been accompanied by favourable environment for their activity and development. Scientific and practical relevance is the possibility to apply the proposed method for any country or group of countries with similar level of economic development to prove the relevance of social entrepreneurship implementation as innovation form of business, to identify the terms of its advantageous development in the long period and to build the strategy of social enterprises operations and their management. JEL Classification: L31, O11, O15.

Financialisation of the crude oil market: do non-commercial traders influence spot prices

Generally labelled by the term financialisation of commodity markets, integration between traditional financial asset and futures markets has spurred discussions about its supposed detrimental effect. In a revenue management perspective, commodities processors' resulting pricing policies may become more time-sensitive to physical quotations favouring potential instability in firm values. By using a recent developed multibreakpoint detection technique coupled with econometric Granger-causality, we attempt to contribute to existing literature by examining the direct relationships in the supposed influencing mechanism with a special focus on non-commercial activity.

Financialisation of the crude oil market: do non-commercial traders influence spot prices

Generally labelled by the term financialisation of commodity markets, integration between traditional financial asset and futures markets has spurred discussions about its supposed detrimental effect. In a revenue management perspective, commodities processors' resulting pricing policies may become more time-sensitive to physical quotations favouring potential instability in firm values. By using a recent developed multibreakpoint detection technique coupled with econometric Granger-causality, we attempt to contribute to existing literature by examining the direct relationships in the supposed influencing mechanism with a special focus on non-commercial activity.

ESTIMATION OF NON-PROFIT ORGANIZATIONS’ STATE AND THEIR INFLUENCE ON DEVELOPMENT OF THE RUSSIAN ECONOMY

In this article the state of the noncommercial sector of the Russian Federation and its influence on the development of economy are evaluated on the basis of Federal statistical data. The author reveals tendencies of social non-profit organizations development during the period from 2012 to 2017. Extensive type of the sector development is demonstrated. Revealed features of the sector of socially-oriented non-profit organizations result from the small size of organizations as well as from increasing competition for financial resources and social orientation of their activity. On the basis of indicators of national account system, it is concluded that the level of non-profit sector influence on the development of economy in the medium-term period is low due to the underestimation of economic contribution of volunteering and the results of activity of non-market non-profit organizations. Data limitations of the Russian statistical accounting of noncommercial organizations activity are discussed.

THE SPREAD OF PUBLISHING HOUSE PRODUCTION OF LITHUANIAN UNIVERSITIES

Distribution of publications by university publishers is considered one of the most complicated spheres of publishing activities because of its particularities. It requires not only attention (support) from the State, but also much effort from the publisher. Today we often stress the status of the university, development of possibilities of the academic publisher and distribution of scientific publications. It makes us think of the relationship between commercial and noncommercial activity in cultural space and discuss effectiveness of distribution of academic books and communication.It should be stressed that from the scientific point of view distribution of publications of university publishers is still an unexplored sphere. We lack theoretic literature and relevant information. There is almost no information about the distribution of publications delivered by university publishers. Our research involved 15 state university publishing houses that were financed by the state budget. The research was based on archival documents, data basis of university publishers, etc. (press, virtual space). The method of interview was chosen (a halfstandardized interview). People from university publishing houses responsible for distribution were interviewed (15 persons) and a questionnaire was made up (24 open questions). The research revealed their possibilities and attitude towards the distribution of books.The aim of the article was to investigate the space of production distribution within the university and outside it in order to reveal particularities of this distribution. The distribution analysed covers the period 1991–2011, but the main attention was paid to book distribution in the recent years in order to stress the importance of the present situation experienced by university publishers. The first part of the article looks for the answer whether university publishers have any model of book distribution. After determining relations among the elements of distribution structure, the scheme of the system of book distribution was established. The second part investigates the situation from an outward perspective, namely, exploring how university publishers are able to use the possibilities of free-market, looking for distribution methods, ways and forms as well as highlighting some peculiarities of distribution of academic books.It was found that the distribution space of publications delivered by contemporary university publishers could be divided into two groups. The first group covers non-commercial distribution system inside the university that was formed in the long-term book distribution culture and experience gained by university publishers. The second group is related to commercial distribution system outside the university that for a long time had been closed; only now it is little by little directed towards commercialization. This shows that in the twenty years of the Independent Lithuania, university publishers have experienced some changes in the distribution of their books. These changes were determined by political and economical conditions, fast development of information and communication technologies and alternations of public communicational processes.Summarising the research, peculiarities of book distribution by university publishers must be stressed. These peculiarities determine the particularity of this distribution process, distinguishing the following three dominating components: scientific product (specific item), institution (departmental subordination), the publisher‘s initiative (the need to change). These components make the basis of the general distribution of publications by university publishers.

Dalang Anak dalam Pakeliran Wayang Kulit Purwa Gaya Surakarta

Young Puppeteers on Solonese Wayang Performance. The aim of these research are to identify the structureof story, shadow puppet forms, and young puppeteer’s motivations in pakeliran of Surakartanese purwa shadowpuppets. This research applies multidiscipline approach, encompassing puppetry dramaturgy, iconography,physiognomy, and ethnochoreology, in order to study the stories, shadow puppets, and motivations. The pakeliranof purwa shadow puppets by young puppeteers performed in short time, short structure, skillful technique, andchildish characteristic are a puppetry learning medium for children, appreciation of puppetry since early ages, andan effort of future art life continuity. In addition, the motivation of young puppeteer tends to be intrinsic which isbased on the pleasant feeling in conducting non-commercial and profane activity.

Copyright-Exempt Nonprofits: A Simple Proposal to Spur Innovation

New types of social networks have recently emerged that have facilitated the growth of a different kind of user-generated content: curation. The user finds various content from the Internet and then organizes or “curates” the content in a social network platform in a way that better serves the user’s purpose. For example, on Pinterest, users can “pin” content from the web onto their virtual “pinboards” that have topical categories of the users’ choice. The content typically involves a photograph (in reduced size) from the original web page that is then displayed on the user’s pinboard. Clicking on the photograph displays the actual photograph (or a copy of it), but displayed on the Pinterest website, with attribution and a link to the original website. In this way, the user is able to organize content from the web visually by the user’s own categories, such as favorite recipes, yoga instruction, furniture to buy, or places to travel.In the background of Internet curation lurks copyright law, waiting to rear its proverbial head. The kind of activity Pinterest facilitates may constitute copyright infringement, although at least an arguable defense based on fair use or the DMCA safe harbors exists. If a lawsuit is filed, an adverse decision against the site could put in jeopardy this emerging practice of content curation — quashing it generally.This Article offers a way for Congress to address, more generally, the recurring problem created by new speech technologies that disrupt copyright law. The proposal is for Congress to enact a copyright exemption for qualifying 501(c)(3) “charitable” non-profit entities. These entities will be “copyright exempt” for a limited purpose to develop and deploy new kinds of Internet speech technologies free for the public’s use. Under the proposed Nonprofit Internet Copyright Exemption (NICE) Act, such nonprofits and their users will enjoy a copyright exemption for noncommercial activity involving user-generated content, including Internet curation.

Higher Education in India: Contemporary Issues and Opportunities for Foreign Participation

This paper presents an overview of the contemporary issues and challenges of Indian higher education, and looks in particular at ways in which potential foreign participants can legitimately play a role in the sector. It does not seek to make a case for increased foreign participation, but presumes it to be a medium-term outcome of the process of India's integration into the global economy. Section I presents a brief overview of higher education in India today. Section II discusses important systemic challenges (access, equity, quality) and argues that these problems stem from the lack of public investment and a flawed regulatory structure, resulting in the rapid and unregulated growth of private provision. Section III maps the existing government perspective on foreign and private participation and attempts to show that there has been an increasing dissonance in the government's view of foreign institutions. This signals a growing public debate that can be successfully leveraged by potential entrants. Section IV concludes by briefly suggesting that in the final analysis, meaningful foreign participation hinges on the regulatory system's ability to successfully balance two conflicting objectives - building a world-class educational system, and ensuring that education remains a non-commercial activity that embodies national values and priorities.

A Theory of Taxing Sovereign Wealth

Sovereign wealth funds enjoy an exemption from tax under section 892 of the tax code. This anachronistic provision offers an unconditional tax exemption when a foreign earns income from non-commercial activities in the United States. The provision, which was first enacted in 1917, reflects an expansive view of the international law doctrine of immunity that the United States (and other countries) discarded fifty years ago in other contexts. The Treasury regulations accompanying section 892 define non-commercial activity broadly, encompassing both traditional portfolio investing and more aggressive, strategic equity investments. Because section 892 was not written with wealth funds in mind, the policy rationale for this generous tax treatment has not been closely examined before. This Article provides a framework for analyzing the taxation of wealth. I start from a baseline norm of sovereign tax neutrality, which would treat the investment income of foreign sovereigns no better and no worse than private investors' income. Nor would it favor any specific nation over another. Whether we should depart from this norm depends on several factors, including the external costs and benefits created by wealth investment, whether tax or other regulatory instruments are superior methods of attracting investment or addressing harms, and which domestic political institutions are best suited to implement foreign policy. I then consider whether we should impose an excise tax that would discourage wealth fund investments in the equity of U.S. companies. If desired, the tax could be designed to complement nontax economic and foreign policy goals by discouraging investments by funds that fail to comply with best practices for transparency and accountability. The case for repealing the existing tax subsidy is strong. We should tax wealth funds as if they were private foreign corporations; there is no compelling reason to subsidize wealth. My analysis also shows that imposing a special excise tax may not be the optimal regulatory instrument for managing the special risks posed by wealth funds, although a carefully-designed tax would be more effective than the status quo.

Resources for Social Development

Country resources that are accessible technically and administratively and are equally distributed are not being used to their full potential. The paper suggests ways in which public policy and non-commercial activity, when used adequately, can serve to aid in important social and economic development. The paper considers the mobilization of resources through internationally coordinated action, national and local governments, community action, private charity, commercial enterprises, and NGOs. This paper was written as an insight into the work of the World Commission on the Social Dimension of Globalization 2004 that aims to provide a fairer globalization for all.