Personal Enrichment Research Articles

Теоретичне пізнання кваліфікації злочинів, підслідних органам, що здійснюють контроль за додержанням податкового законодавства

У статті розкривається теоретичний аспект по-няття «кваліфікація злочинів, підслідних органам, що здійснюють контроль за додержанням податко-вого законодавства» за допомогою визначень склад-ників поняття «кваліфікація злочину» та «контроль за дотриманням податкового законодавства», крім того, визначаються органи, які здійснюють контроль за до-держанням податкового законодавства. У результаті си-мбіозу понять автор подає визначення поняття «квалі-фікація злочинів, підслідних органам, що здійснюють контроль за додержанням податкового законодавства».Для всебічної характеристики злочинів, підслід-них органам, що здійснюють контроль за додержанням податкового законодавства, автор аналізує осіб, які вчи-няють такі злочини. Адже кримінологічний портрет та-ких осіб, які вчиняють податкові злочини, істотно від-різняється від осіб, які вчиняють загальнокримінальні злочини. Узагальнення автором статистичних даних дає зрозуміти, що найчастіше від сплати податків ухи-ляються освічені чоловіки віком до 45 років, це поясню-ється тим, що більшість серед керівників підприємств – це чоловіки. Жінки серед осіб, які вчиняють податкові злочини, становлять меншість, оскільки вони тради-ційно обіймають посади, пов’язані з веденням бухгал-терського обліку та поданням звітності. Крім того, ство-рення злочинних угруповань є нетиповим: практично не зустрічаються факти створення злочинних груп, що складаються з чотирьох і більше осіб, загалом кількість учасників для вчинення податкових злочинів не переви-щує двох осіб – ними, як правило, є керівник і бухгалтер.На підставі вищевикладеного автор доходить висновків, що органи, які здійснюють контроль за додер-жанням податкового законодавства, виступають струк-турним елементом податкової системи країни, а отже, від чітко сформованої їх правової компетенції залежить ефективність окресленої системи. За своїм значенням злочини, підслідні органам, що здійснюють контроль за додержанням податково-го законодавства, мають подвійний руйнівний вплив: 1) вони руйнують податкову систему держави; 2) під-ривають сформований господарський механізм функ-ціонування держави.

Political Corruption Cycles: High-Frequency Evidence from Argentina’s Notebooks Scandal

Exploiting daily records documenting how an organization of high-level bureaucrats in Argentina collected bribes and delivered them to party leaders from 2009 to 2015, I detect with unprecedented accuracy a political corruption cycle in narrow temporal windows around national elections. Bureaucrats, on average, collected about $350 thousand more in bribes and were 9.6 percentage points more likely to deliver cash to politicians on days within two weeks before elections than within two weeks after elections. These results are puzzling from the perspective of theories of democratic accountability, which predict that corruption should decrease with electoral proximity, but follow naturally when the factor motivating corruption is the need to finance political expenses. This article’s findings confirm that the motivation behind corruption is often to advance political goals rather than personal enrichment, and that competitive elections shape incentives for corruption in more complex ways than traditionally thought.

An Exploration of Rural Nurses in Decision Making of Academic Progression

Purpose: To explore the meaning that academic progression has for rural RNs and their decision to pursue or not pursue a BSN or higher levels of education. Background:  Mounting evidence has linked a higher educated nurse with improved patient outcomes and decreased patient mortality prompting leaders in healthcare to call for a bachelor of Science (BSN) degree as baseline preparation for nursing practice Yet, the majority of the nation’s registered nurses (RNs) continues to be educated at the associate degree (AD) level. These numbers are even higher in rural areas of the country, where social determinants of health for rural populations places higher demands on rural nurses to provide quality of care. Sample: Nine (n=9) AD RNs from a rural community hospital in Pennsylvania who met inclusion criteria were selected. Methods: A qualitative phenomenological approach was the research design choice which captured the lived experiences of how rural RNs think and feel about pursuing a BSN or higher degree. Findings:  Findings from this study revealed that rural RNs are motivated by the need for a BSN specifically in regard to job security, professional identity, professional development, personal enrichment, and career mobility and feeling prepared for the demands of 21st century nursing practice. The participants conveyed they want their voices to be heard regarding the unique challenges that rural nurses face in pursuit of a BSN. Conclusion: Higher education in nursing is now a key imperative. Understanding academic progression in relation to RNs practicing in rural healthcare institutions should serve to disseminate the identified gaps of knowledge in rural nursing education. This study has direct implications for curriculum development and educational strategies focused on producing a more educated rural nursing workforce to meet the growing needs of rural populations. DOI:  http://dx.doi.org/10.14574/ojrnhc.v20i1.608  Keywords: academic progression, associate degree, bachelor degree, nursing education, role transition, rural health, rural nursing, rural RN workforce.

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES FOR ORGANIZING SELF-EDUCATION OF PERSONALITY IN THE FIELD OF CLOTHES DESIGN

The article considers the following aspects of organization of self-education using the information and communication technologies (ICTs): what information resources can be the basis for self-education; how to organize the education; how to solidify the acquired knowledge and create necessary social connections. The information resources which can be used for self-education and their classification depending on the needs of the individual – for personal enrichment or for scientific search, – are determined; the most significant among them are electronic libraries and bibliographic and abstract databases. The ways of organization of self-education are analyzed, namely: massive online courses, educational applications for PCs and mobile phones, individual classes (webinars), consistent self-development of separate topics, etc. ICTs that promote the creation of social connections and communications with like-minded people and specialists with narrow focus (social networks, scientists’ identification systems, forums and blogs) are considered. The examples of information recourses, aimed at obtaining professionally important information by fashion designers, are provided. Among them are blogs about art, fashion and design, virtual museum sites, resources for fashion industry leaders, sites of exhibitions, contests, popular and scientific journals, designers and brands. The possibilities of assessing the reliability of scientific information using the bibliographic and abstract databases, social networks and individual profiles of scientists in the systems of identification are determined. In order to identify the specifics of ICTs use, a questionnaire survey has been conducted that has outlined the main informational resources used in the search for the necessary information (encyclopedias and databases, social networks, YouTube channels and blogs in Twitter, LifeJournal, etc.), and peculiarities of perception of such information. It is found that ICTs are the main source for searching and receiving information.

The Subjective Experience of Pregnancy and the Ex-pectations of Childbirth on a Medicalized World: a Qualitative Study

Background: To become a mother represents, for many women, a challenging existential process. Women have to deal with countless changes and adaptations, which can be experienced as sources of imbalance but also as moments of personal enrichment. Currently, this process is influenced by the medicalization of pregnancy and childbirth, which may have positive or negative consequences to the individual experiences of pregnancy and childbirth.Goals: This study aimed to deepen the understanding of the experience of pregnancy and expectations regarding childbirth in a group of women, in a context where pregnancy and childbirth are increasingly medicalized processes.Methods: In this qualitative study, we used semi-structured interviews to collect data regarding the experience of pregnancy and regarding expectations about childbirth in a sample of women (n = 37), recruited in health care centres or obstetric clinics by research assistants. The individual interviews took place at their homes. Data resulting from these interviews, focusing on the relationship with the health team, the partner and the unborn baby, and on the moment of childbirth, were analysed using ALCESTE software. Two senior researchers, psychologists, conducted the content analysis. Investigator triangulation was achieved through independent content analysis by each researcher and subsequent discussion and consensual interpretation.Results: Thirty-seven pregnant women were interviewed. Four classes emerged from the analysis: "Expectations about childbirth and baby health", “Significant relational experiences of the past”, "Mother-baby relationship process" and “Health care in pregnancy". Results emphasize the desire of future mothers to have a quick childbirth, without stress and with minimal suffering and anxiety. Despite these worries, women described a positive subjective experience of pregnancy and a feeling of security related to the knowledge they attribute to health professionals. Discussion: “Medicalization” seems to be perceived as positive and securing, with no mention to a sense of disempowerment or loss of control. Therefore, the existence of spaces for sharing disturbing experiences and expectations of childbirth is prophylactic,contributing to the creation of conditions that foster positive expectations and mitigate fears related to childbirth.

Life Roles and College Life: Exploring Experiences of International Female Students in Higher Education

Studies have identified that women enter higher learning institutions for personal enrichment and lifelong education. In spite of these benefits, societal perception and traditional roles affect women’s participation in formal education. This qualitative study sought to explore the experiences of female students on how they deal with their lifecycle roles as they access higher education outside their home countries. The study was conducted in a Kenyan university using seven graduate international female students. These participants were purposively selected for face-to-face interviews. Content analysis was used to analyse data based on similarities and differences. It was revealed that the female faced challenges such as psychological stress, financial problems and time constraints. They managed these roles through support from family and friends as well as the use of self-motivation strategies. It was therefore recommended that interventions geared towards the needs of these female students are developed by institutions who admit international students.

An exploratory and qualitative study on the meaning of transformative tourism and its facilitators and inhibitors

While transformative tourism may represent a timely form of tourism conveying hope in an ever-changing world, there is still limited research adopting a demand-side perspective and exploring the understanding and experiences that tourists have about transformative tourism. This paper contributes to fill this research gap by analysing transformative tourism experiences and investigating its characteristics, especially the aspects that facilitate and inhibit tourist transformation. Adopting a qualitative semi-structured interview approach, data was also collected on the nature of wellbeing experienced as result of tourism and how former travellers perceived the impact of transformation in daily life after their return. Overall, interviewees primarily viewed subjective tourist transformation as achieving greater self-efficacy, humility and personal enrichment. Findings suggest that transformation facilitators correspond to: interacting with locals and travellers, facing challenges, experiencing the sense of the place, long stays and post-travel reflection; while several aspects emerged as transformation inhibitors, such as short stays, repeated activities, familiar travel companions and the lack of access to the residents’ lifestyle. Participants reported experiencing eudaimonic wellbeing, rather than happiness and hedonia, and discussed the long-lasting effects of their tourist transformation. Managerial and marketing implications are provided, as well as future directions for transformative tourism research.

Musical interests and activities in children’s leisure time in Hungary and Bulgaria

Beneficial use of leisure time is extremely important as it helps to expand the horizons for intellectual growth, emotional experiences, and personal enrichment. The aim of this study is to establish the interests and needs for music in children’s leisure time. Music is very close to the emotional nature of children and therefore could stimulate and develop their mental and physical abilities. This report focuses on the place of music and art in students’ life and discusses how much of their free time is taken up with these pursuits. It also analyses the needs of such activities. Here the results from a study in which children between 9 to 17 years of age from Bulgaria and Hungary took part are presented. The type of musical activities preferred by the children in their leisure time and the correlation between the activities of choice and cultural differences are also studied. Understanding what music activities children favour in their leisure time is important because learning combined with the arts builds long lasting social skills and educates on tolerance, creativity and discipline. This combination when used in work with children, helps children to develop ability for better self-expression, building up confidence, concentration, integration in the group, developing imagination, recognizing the good and beautiful, and increases their chances for success in life.

THE ROLE OF DMITRY SALAMATIN IN THE DESTRUCTION OF THE ARMED FORCES OF UKRAINE (2012)

The subject of the work was to clarify the position of the Minister of Defense of Ukraine in 2012 Dmitry Salamatin in reducing the combat capability of the Armed Forces of Ukraine. It emphasizes its connection with the Russian elites, the extent of the theft of property of the Ukrainian army and the personal enrichment of the official. The conclusion about D. Salamatin’s replacement as Minister of Defense of Ukraine due to competition with his eldest son Viktor Yanukovych is justified.

The Synergy between literature in English and Language Learning in Higher Education: Review of Literature in practice

The interface between literature and language is a topic explored in this essay by looking at language as a tool of communication and literature as a tool to enrich language skills. Literature is concerned with artistic use of language to depict the socio- cultural, political and economic situations of human beings in the world they live. In higher education, literature in English is taught not only to equip learners with ethical values, critical thinking and analytical skills but also communication skills in English. In this paper, theories of using literature in language learning are reviewed with specific interest in English as an international language. The paper anchored on two of Lazar’s approaches such as language - based approach to using literature in language learning on the one hand, and literature as a tool for personal enrichment on the other hand. Discussion reveals that literature is an indispensable tool to enrich language knowledge and proficiency if well utilized. Teachers of Literature should consider that it is a means to enrich the acquirer’s language knowledge and proficiency

Multi-Dimensional Fraud Detection Metrics in Business Processes and their Application

Occupational fraud is defined as the deliberate misuse of one’s occupation for personal enrichment. It poses a significant challenge for organizations and governments. Estimates indicate that the funds involved in occupational fraud cases investigated across 125 countries between 2018 and 2019 exceeded US$3.6 billion. Process-based fraud (PBF) is a form of occupational fraud that is perpetrated inside business processes. Business processes underlie the logic of the work that organizations undertake, and they are used to execute an organization’s strategies to achieve organizational goals. Business processes should be examined for potential fraud risks to ensure that businesses achieve their objectives. While it is impossible to prevent fraud entirely, it must be detected. However, PBF detection metrics are not well developed at present. They are scattered, unstandardized, not validated, and, in some cases, absent. This study aimed to develop a comprehensive PBF detection metric by leveraging and operationalizing a taxonomy of fraud detection metrics for business processes as an underlying theory. 41 PBF detection metrics were deduced from the taxonomy using design science research. To evaluate their utility, the application of the metrics was undertaken using illustrative scenarios, and a real example of the implementation of the metrics was provided. The developed metrics form a complete, classified, validated, and standardized list of PBF detection metrics, which include all the necessary PBF detection dimensions. It is expected that the stakeholders involved in PBF detection will use the metrics established in this work in their practice to increase the effectiveness of the PBF detection process.

The Social Darwinist ideology in American domestic policy at the turn of the XIX-XX centuries

This paper presents an attempt to analyze the interrelation between American domestic policy and the Social Darwinist ideology at the turn of the XIXXX centuries. Soviet and Russian historiography presents a deep analysis of socio-economic and political processes in that period in terms of criticism of liberal ideology and market economics. Significant social stratification was explained by insufficiently developed socially directed normative base, illegal interaction between representatives of large business and politicians, the purpose of which was personal enrichment, etc. In general, the economic and political system of the United States in the late XIX early XX centuries was criticized from Russian scientists. In Soviet literature the conclusion was made about the insolvency of bourgeois ideology, with elements of criticism of Social Darwinism as a minor component of this ideology. American historiography considers the subject of our study more wholly. Foreign historiography, basically, analyzes the connection of American domestic policy with the activities of financial magnates, who were becoming a new serious power in American politics. This paper attempts to explain the connection between the American domestic policy and the Social Darwinist discourse, which was an undoubted part of the intellectual and daily life of citizens in that historical period. The author points to the significant influence of the Social Darwinist ideology in the adoption of key inner-political decisions by the government of the United States.

Outcomes from international teaching placements – what’s in it for the receiving side? A case of Norwegian preservice teachers in Indian schools

ABSTRACT International teaching placements are offered to students in many Initial Teacher Education institutions. The outcomes for preservice teachers in these international settings are widely researched and debated, but few studies focus on the experience of the receiving side. This article investigates outcomes for Indian cooperating teachers in eight schools after receiving cohorts of Norwegian preservice teachers on placement over a period of twenty years. Through an analysis of qualitative research interviews with twenty-one Indian teachers, the article explores how a host community perceives and assesses its outcomes from the placements. The article finds that the teachers view their outcomes mainly in terms of exposure to new and different pedagogical methods, and as personal enrichment through encountering a foreign culture. The impact on pedagogical practices or school culture however, seems to be minimal due to systemic differences and barriers.

¿Es la lectura un componente importante de la cultura organizacional en las empresas?

La lectura a través del lenguaje es una actividad que consiste en interpretar y descifrar, mediante la vista, el valor fónico de una serie de signos escritos, ya sea mentalmente (en silencio) o en voz alta (oral). Esta actividad está caracterizada por la traducción de simbolos o palabras y frases. La lectura es hacer posible la interpretación y comprensión de los materiales escritos, evaluarlos y usarlos para nuestras necesidades.
 La lectura de textos es la principal fuente de enriquecimiento personal, pues nos permite adquirir conocimientos, mejorar nuestras destrezas comunicativas, desarrollar nuestra capacidad de análisis; además, nos ayuda a pensar con claridad o resolver problemas. Es conveniente que antes de leer conviene saber cuál es el propósito de la lectura, es decir, por qué nos interesa leer. Cuando sabemos que buscamos en una lectura, estamos mejor preparados para conseguir los materiales que puedan satisfacer nuestros intereses.
 El objetivo de este trabajo es saber si la lectura se convierte en un componente importante en las organizaciones, tomando en cuenta, que esta actividad nos permite conocer, entender e interpretar el entorno, para luego adquirir, desarrollar e incentivar valores culturales, que van desde los valores éticos, morales, responsabilidad, compromiso, etc., los cuales pueden repercutir, contribuir para forjar nuestra propia cultura.

Storytelling in the Digital Era- An Exciting Prospect for Personal Enrichment

Storytelling in the Digital Era- An Exciting Prospect for Personal Enrichment

The Question of Accountability: New Forms or a Democratic Deficit

This research examined the question of accountability; new forms or a democratic deficit. The study examined specially examines the relationship between transparency and accountability, relationship between technocratic decision making and accountability and finally the relationship between proper coordination and accountability. The study is an exploratory study that used mainly secondary sources of information obtained from journals, text books and from the internet. The findings from the review shows that public accountability is important because it provides a democratic means to monitor and control government conduct, prevent the development of concentrations of power, and enhance the learning capacity and effectiveness of public administration. This is because rulers can be investigated and held to account for actions that transgress the law or result in personal enrichment or violate common mores. These tenets are lacking in our public institutions and in broader perspective the government. The study concludes that large changes in politics, especially for the citizens of the European Union, with the latest enlargement in which brought the union to 27 member states and a half a billion people has been recorded, raising questions on issues such as democracy and the peoples options of accountability. It was recommended among others that it will be fair for all the operators to play the game of leadership according to the established rules and regulations to promote transparency. Also, the experts are to be given free hand to exercise their expertise to usher in accountability for the growth of the system. It was also recommended that it is advisable for all the operators to exhibit probity to eliminate fraudulent behavior.

A Caverna, de José Saramago: o impacto da globalização no mundo do trabalho e na educação

O presente artigo tem por finalidade demonstrar a importância da leitura dos clássicos universais para facilitar a compreensão dos problemas atuais, em especial, àqueles relacionados ao mundo do trabalho e, em decorrência disso, da educação, impactados pelo processo mundial de globalização. A leitura de clássicos como A Caverna, de Saramago, possibilita o aprimoramento das habilidades leitoras e favorece a ampliação dos conhecimentos nas mais diversas áreas. A obra aborda o impacto da globalização na vida de um cidadão que se viu excluído do mercado de trabalho, pois estava despreparado para as exigências dos novos tempos. Utilizar-se-á como metodologia uma pesquisa bibliográfica. A partir do estudo de um clássico, buscar-se-á o resgate do ensino das humanidades, propiciando, assim, a abertura para o mágico, o poético e o lúdico como ferramentas de enriquecimento cultural e profissional. Nesse sentido, a literatura abre caminhos para a interdisciplinaridade, permitindo que cada professor explore os aspectos inerentes à sua área de atuação e contribua com uma atividade promotora do diálogo com as outras disciplinas, explorando o mesmo texto literário sob mais de um ponto de vista, contribuindo para um tipo de ensino em que se pretenda a formação integral dos cidadãos.

ПОХОДЖЕННЯ КОРУПЦІЇ І ЗНАЧЕННЯ ВЛАДИ В РАДЯНСЬКОМУ МИНУЛОМУ (НА ПРИКЛАДІ БІЛОРУСІ)

Using the example of the BSSR the article analyzes the historical background of corruption and abuse of power in modern society. Mistakes and shortcomings in the personnel policy of the party-state leadership of Soviet Belarus are shown. The failure of economic policy is stated to have been caused by a number of objective and subjective factors including imperfection of the personnel selection system, weakening of state and labor discipline, spread of drunkenness and alcoholism, theft of state and public property. It is noted that in the 1970-1980s the number of embezzlement and misappropriations, the facts of using one's official position for personal enrichment did not steadily decline but increased, which resulted in great material damage to the national economy. A feature of that period was the fact that the facts of organized and corrupt crime were revealed in the USSR and Belarus. The most notorious cases: the numeral facts of venality by the officials of housing-departments of the Minsk district executive committee (1970), larcenies and abuses in the consumer cooperation in BSSR, especially in Orsha, where the high-level heads of Vitebsk Regional executive committee and Orsha district executive committee as well as some other authority members were involved into official corruption (1973). The negative tendencies of abuse took place also among Party’s and Soviet leaders: in Vitebsk Region during 1975-1980 more than 100 authority members were penalized for different cases of abuse; in 1981 138 heads were brought to responsibility. All these facts caused social tension in the society, disaffection of the population with the activities of the authorities, government and militia of the republic. As a result, the party-state leadership lost its authority, which along with economic problems and contention in society led to the collapse of the USSR. It is concluded that numerous facts of upward distortions and fraud bring into question the reliability of reporting figures on the implementation of plans and programs for the economic development of the BSSR, and numerous modern conflicts in countries that formed the USSR arose in the Soviet past.

МОВНА ПОЛІТИКА ЄВРОСОЮЗУ ТА РАДИ ЄВРОПИ

It is estimated that in a few years, 1.5 billion people – a quarter of the total world population – will speak English. And majority will speak a second or third language (only for 400000000 English becomes in their native language). Three quarters of world correspondence and 80 % of e-mail on the Internet are now in English. However, the study of one language does not take place at the expense of another national, regional or minority language, which are equally important in the conditions of development and enrichment. The article highlights the peculiarities of introducing language policy trends of the European Union and the Council of Europe in globalization context at maintaining and protecting European linguistic diversity, not only acquiring the English language as linguafranca in international communication. The Council of Europe and the European Union emphasize the importance of linguistic diversity and plurilingual skills at all levels of education, and the mass media should be the source of informal language learning via entertaining and educational programs and movies with subtitles. The media are important for shaping people's attitudes towards other languages and cultures. The documents of the European Union and the Council of Europe determine that the media should provide people who do not speak many languages with new technologies and translation In a globalized world, cultural diversity will become even more important as means of preserving human values. Learning a language means learning how to get closer to others. Learning a foreign language means equipping oneself with intellectual means to meet the real and the unknown, personal enrichment for knowing other cultures and their worldview. Therefore, the fundamental principles of the European Union and the Council of Europe in the field of language policy are the preservation and protection of European diversity, which should lead not only to the acquisition of English, but also to other European and world languages by all the inhabitants of Europe, simultaneously studying different regional languages.

SOCIALIZATION OF UKRAINIAN ECONOMY IN THE CONTEXT OF THE RIGHTS, FREEDOMS AND RESPONSIBILITIES OF A MAN AND CITIZEN

The author of the article has offered a synergistic approach to the ways of developing a socially-oriented economy through its socialization and raising the level of legal culture of economic agents. It has been grounded that the development of the economy in the whole and certain business entities is impossible without respect for the rights and freedoms of their counterparts, which also increases the level of social responsibility in the process of business development. The author argues the opinion that socialization of the economy functionally involves the predicted movement of financial flows in order to develop the production and technical, socio-economic subsystems of a business entity within the framework of legal regulation for using contractual forms of the formation, distribution and redistribution of national wealth. At the same time, the predicted nature of the movement of financial flows is possible in the condition of using the possibilities of contractual regulation of the distribution of resources of a business entity by economic subjects. The author has also emphasized that neglect of the law, disrespect for the rights and freedoms of a man and citizen for the sake of personal enrichment makes it impossible to sustain business development and to satisfy the interests of the owner of the means of production in regard to the lack of social peace and harmony in society. The author has argued in general that the socialization of the economy and its connection with the rights, freedoms and responsibilities of a man and citizen must be understood as the state of the equitable redistribution of national wealth. At the same time, justice must be understood in the context of the Art. 21 of the Constitution of Ukraine, that is, as equality of a man in his dignity and rights. Awareness by the economic subjects of interdependence of satisfaction of their socio-economic interests with their legal culture will allow to form new approaches to the redistribution of national wealth, starting with the level of enterprise, institution, organization, which finally will affect the state of the economy. It has been proved that respect for human rights and freedoms and the right to personal development are not only a social goal of legal regulation, but also a basis for the socialization of the economy. It has been suggested to consider the socially-oriented economy as a condition for the equitable redistribution of national wealth on the basis of the organization of state and contractual regulation of the national economy.