Possibility Of Residence Research Articles

The tax system is based on the principle of the source

The free movement of capital, goods, services and workers between countries creates new challenges for national tax systems. The problem is complicated by the growing importance of intra-firm cross-border trade and complex production chains, the growing contribution to added value of hard-to-assess and easily mobile intangible assets, as well as the growing digitalization of the economy. The interaction of national legislation, international norms and bilateral treaties has formed a very complex international tax architecture. This makes it necessary to distinguish between the countries of origin, residence and destination. The paper analyzes the problems of building a tax system based on the source principle, defines the criteria for identifying the source of income, which is equated with added value, which is determined by the sum of factor incomes – wages and profits. The transition to the application of the balance sheet method of calculating added value automatically identifies the source of income by the place of payment of wages and receipt of profit. The country in which the added value is created clearly determines the place where this value should be taxed. The place of taxation of added value and its components does not depend on the composition and origin of capital, the use of intangible assets, the ownership of shares and any components. All these features of capital must be used in the distribution of the remaining profit after paying all taxes, contributions and fees provided by the law of the source country. Due to the uncertainty of the concept of “resident” and the possibility of residence in many jurisdictions at the same time, the principle of taxation of distributed profits (dividends) based on residence should be replaced by the principle of citizenship. The application of the proposed changes to the Tax Code of Ukraine makes it impossible to transfer profits.

Exposure to Hazardous Substances and Their Health Effects Among Residents Living Near Three Industrial Waste Incinerators in Korea.

This study aimed to evaluate exposure to various hazardous substances emitted by incineration facilities and their likely effect on the health for residents of Bugi-myeon, Cheongju, Korea, which has three incineration facilities. Heavy metals, polycyclic aromatic hydrocarbons (PAHs), and dioxin concentrations in the air and soil of exposed and control areas were measured. Moreover, the exposure levels to harmful substances and its effects on health were investigated in 1,124 exposed and 232 control adults. PAHs and dioxin concentrations in the air in the exposed area were significantly higher than in the control area. Urinary cadmium and PAHs metabolite concentrations were significantly higher in the exposed group than in the control group. The exposure group also had a higher prevalence of depression and self-reported allergic symptoms than the control group. The possibility of residents in Bugi-myeon being exposed to hazardous substances at incineration facilities cannot be ruled out. To prevent them from further exposure to hazardous substances, it is necessary to prohibit the expansion of additional incineration facilities in this area and to implement continuous monitoring projects for residents.

Talks of Shao Xinming, General Manager of Jinggang Metro, on the Application of New Urban Rail Technology

Recently, Shao Xinming, general manager of Beijing Jinggang Metro Co., Ltd. (Jinggang Metro), said in an exclusive interview with the journalist of Ta Kung Pao, the oldest active Chinese language newspaper in China, that urban rail transit has been clearly included in the category of “new infrastructure” and will provide more possibilities for residents to travel in the future.

Pondering Grassroots Development Initiatives: Evidence from Haiti and Jamaica

This article explores a program designed to encourage a structure of local development committees (LDCs) to galvanize possibilities for residents’ exercise of political agency to engender social learning for shared decision-making for development through higher education in Haiti. It also examines a grassroots effort among a group of rural Haitian farmers to develop a local response to changing agricultural conditions aimed at improving their crop production and yields. We compare and contrast our findings concerning these endeavors with those of a government-sponsored LDC program implemented in Jamaica in recent years. We conclude that one of our Haitian cases, which paradoxically did not involve a formal LDC, stimulated ordinary and transformative learning in support of what Polanyi called a polycentric order among the farmers involved (Mezirow, J., 2000, Learning to think like an adult, in J. Mezirow, ed, Learning as transformation: critical perspectives on a theory in progress, San Francisco, CA: Jossey-Bass Publishers, pp. 3–33; Polanyi, M., 1965, The Logic of Liberty: Reflections and rejoinders, Chicago: University of Chicago Press. Original work published 1951).

МІГРАЦІЙНІ ПРОЦЕСИ В РАКУРСІ ЕКОНОМІКО-ПРАВОВИХ ВІДНОСИН

Formulation of the problem. Formulation of the problem. The article deals with the problems of international migration, analyzes the causes and consequences of international migration processes for the future of Ukraine. The subject matter of the article is important and requires a thorough study. The aims of the article is to investigate international processes that take place and occur in Ukraine and within the EU, to determine their impact on the economic situation in the country, as well as to determine the theoretical principles of legal regulation of migration processes. The object of research are migration processes in terms of economic and legal relations. Methodological basis of research was the methods and principles of scientific knowledge of general and special methods and techniques used in the characterization of migration processes in terms of economic and legal relations. The hypothesis of research was the assumption that Ukraine is left not the poorest and less educated people, but hard-working, enterprising, enlightened citizens of our country. Ukrainians are among the leading migrants in Estonia. Poland is the most popular country for work and life of Ukrainians for life. The statement of basic materials. Since the center of international migration is the European Union at present, EU Member States have become a major venue for migrants from all over the world, many of whom come to work and receive numerous economic and social benefits that they lack in their countries of origin. Within the EU, the processes of internal migration associated with the possibility of residence, employment and training within the EU are extremely active. Originality and practical significance of the research. There is not enough work in Ukrainian science, within which the issues of regulation of migration processes in the EU law were comprehensively addressed. The article defines the peculiarities of international migration, the migration processes that take place and occur in Ukraine and within the EU, their impact on the economic situation in the country, the study of the theoretical foundations of legal regulation of migration processes. Conclusions of the research. A promising area of cooperation between the parties in the field of migration is deepening of cooperation between Ukraine as a neighboring state with the EU and the European Agency for the Border and Coastal Guard (FRONTEX) to ensure joint management of migration flows and prevent and combat illegal migration.

Socio - Economic Differences in Rural and Urban Areas in Latvia

The one of most common tendencies in world now days is urbanization, as a result of which the economic structure of territories changes - both human and financial resources are moved, and human lifestyles and the perception of life become more diversified. One of the main goals set by the European Union (EU) is to balance the development of urban and rural areas by promoting their mutual functional linkages and partnerships based on concept that urban and rural areas are mutually interconnected and depend on each other. To evaluate rural and urban areas the administrative division approach will be used - the territory in Latvia is subdivided into 118 municipalities - both urban and rural. The values of social indicators in 2009 are better in rural municipalities, but higher values of economic indicators are observed for the urban municipalities, indicating the impact of the large urban areas. Over past six years all socio-economic indicators have improved both in urban and rural areas, but there are still significant differences between them.The significance of interaction between urban and rural areas is emphasised in planning documents of all levels in Latvia. The directions of development that have to be perfected are: mobility possibilities for residents, promoting the flows of labour and knowledge both to urban and rural areas, increasing the flow of capital to rural areas to diversify their economy, and supplying quality and unique tourism services in rural areas.

Occurrence of larval Pacific lamprey Entosphenus tridentatus from Japan, detected by random amplified polymorphic DNA (RAPD) analysis

Species identifications of the Pacific lamprey Entosphenus tridentatus from four other Japanese lampreys, Lethenteron japonicum, L. kessleri, and two undescribed Lethenteron species (L. sp. N and L. sp. S), were carried out on the basis of random amplified polymorphic DNA (RAPD) using the polymerase chain reaction (PCR) method. Of 65 RAPD loci, seven loci possessing species-specific fragments were obtained for E. tridentatus. Based on these RAPD loci, four larval individuals of E. tridentatus from the Naka River (eastern Honshu Island, Japan) were recognized in 2001 and 2002. The existence of larval individuals of E. tridentatus, as well as spawning adults previously reported from the same river, indicated the possibility of residence in that species.

Application of Multi-criteria Evaluation Methods for Stake Holder's Participation in Environmental Conservation Planning of Wetlands

Although institutions, regulations and technical measures can be considered as the measures against preservation of natural environment, decision and implementation of efficient environmental preservation plans are called for. Thus, it is indispensable to introduce multi-criteria evaluation methods and obtain the participation and cooperation of local residents for making a highly efficient conservation plan.First, this study introduces participatory analysis to obtain potential ideas regarding conservation plans from local residents. Second, it evaluates various alternatives to the environmental preservation plan according to three criteria: effectiveness, ease of implementation, and the possibility of residents' participation in the plan.Finally, it prioritizes the various alternatives using concordance analysis and AHP analysis, and it provides a well-balanced planning proposal for the regional conservation of the natural environment.