Radical Transformation Research Articles

Культура трансгуманизма – бессубъектная культура?

One of the important areas of humanitarian research in the first quarter of the 21st century was the problems of transhumanism, including the analysis of its cultural aspects. The aim of this study is to characterize the specific features of transhumanist culture in relation to the issue of subjectivity concerning the posthuman. The research was based on a number of methods, including: analysis and synthesis, deduction and induction, generalization, as well as philosophical-historical and hermeneutic methods. It is emphasized that the corporeality of human beings, serving as a crucial factor in the formation of culture, significantly determines the properties of subjectivity. A culture devoid of human subjectivity degenerates into a lifeless body of civilization. However, certain strands of posthumanism aim for a radical transformation of the body, potentially leading to its elimination through NBICS technologies (Nanotechnology, Biotechnology, Information technology, Cognitive science, and Socio-Humanities). To understand the projects of immortalism, the concepts of “subject-for-itself” and “subject-for-us” are introduced. Based on the results obtained, conclusions are drawn indicating that technological determinism, as a methodological approach to the investigation of posthuman issues in transhumanism, has been absolutized. As a result, this can lead to the desubjection of the posthuman and the elimination of the culture of posthumanism as a whole.

Euroscepticism in the Russian-Speaking Community of Estonia: Modern Trends and Prospects

The attitude of Russian-speaking people living in the Republic of Estonia towards the processes of European integration has undergone some transformation since the restoration of Estonia’s independence in 1991 to the present day. A significant part of the representatives of national minorities in this state governed by Eurooptimistic political elites is attributed to a quite widespread Euroscepticism. This article is an attempt to analyze the features of Eurosceptic views among the modern large Russian-speaking community of Estonia, as well as to assess the extent of the spread of Eurosceptic ideas there. A typical portrait of a Eurosceptic Russian-speaking voter in Estonia is addressed, especially one who lives in areas of compact settlement of Russian speakers in this state. A circle of Eurosceptic parties in Estonia has been identified that have influenced the attitude of Russian-speaking residents of Estonia towards the EU. The content of the Eurosceptic beliefs of the Russian-speaking voter is revealed. The reasons for the traditional popularity of Eurosceptic ideas among the Russian- speaking population are determined, as well as the extent of anti-EU sentiment in the Russian-speaking community of Estonia. A number of factors have been identified that traditionally influence the sustainability of Euroscepticism in regions of Estonia with a significant Russian-speaking population. It is concluded that if in the 1990s an impressive part of the Russian-speaking residents experienced neutral or even Euro-optimistic sentiments ( largely due to their unfulfilled hopes for a qualitative improvement in their discriminatory situation after Estonia joined the EU), then while they gradually discovered that no radical transformations were expected (largely due to Brussels’ reluctance to put appropriate pressure on Tallinn), their generally pro-EU position transformed into Euroscepticism. The paper concludes that currently the Euroscepticism of the Russian-speaking population of Estonia is characterized by a trend towards a relative stabilization of the Eurosceptic sentiments of voters. The author using institutional and discursive methods makes a forecast on the future development of Eurosceptic sentiments among Russian-speaking residents in the medium term.

SOVREMENNAYa INNOVATsIONNAYa POLITIKA, ORIENTIROVANNAYa NA MISSII (primer Germanii)

New trends in global economic development, such as the processes of transnationalisation, economic and energy crises, gaps in foreign trade and logistics chains, challenges of modern technological development, intensify the competition of companies in world markets. The governments of the developed countries and large multinational corporations are actively engaged in radical transformation of the modern social and economic world development model on the basis of the 2030 Agenda for Sustainable Development. Germany is at the forefront of this global agenda. According to the German government, the development and introduction of transformative innovations is one of the tools that brings the world closer to sustainable development model. Such innovations do not only lead to technical progress, but also solve important social problems. To force through rapid modernisation German government has chosen a time-tested method – mission-oriented innovation policy (MOIP). State becomes the leading actor of the national innovation system, setting the goals of technological development and mobilising economic resources required to achieve these goals. For the first time, the missions of innovation policy were formalised in government documents in 2018. In early 2023 the new German government updated the drafting and composition of the missions. This article discusses the theoretical foundations of the MOIP approach to the formation of government innovation policy, describes the missions of the innovation policy of Germany, approved in 2018 and 2023, and examines the practical results of the implementation of some missions in 2018‒2022 on the example of renewable energy technologies introduction, building up battery cell production in Germany, developing clean mobility, putting German indigenous artificial intelligence technologies into practical application, digital healthcare, creating sustainable circular economies.

From Traditional to Digital: The Evolution of Business Models in Hospitality Through Platforms

The hospitality business model has undergone profound changes influenced by successive waves of technological advances and platforms. This paper explores how different waves of technologies and platforms are shaping the evolution of the hospitality business model. Employing a systematic literature review, this research analyzes how platform innovation has driven significant shifts in the industry. The analysis yielded four key findings. Firstly, the incorporation of digital technologies resulted in a radical transformation of conventional business models, prompting substantial alterations in marketing strategies, distribution processes, and consumer behavior patterns. Secondly, the industry has undergone five significant technological revolutions, evolving from steam-powered transportation to the integration of artificial intelligence (AI) and the Internet of Things (IoT), thereby driving a shift towards innovation-centric business models. Thirdly, the advent of digital platforms, most notably online travel agencies (OTAs), posed a challenge to traditional hospitality models by introducing personalized experiences and disrupting established market norms. While digital platforms offer advantages such as enhanced convenience and customization, they also present challenges, including intensified competition and declining profit margins. Nonetheless, technological advancements such as AI, virtual reality (VR), and augmented reality (AR) present a potential avenue for redefining value propositions and enhancing customer experiences. Fourth, the future of the hospitality business model is poised for further disruption, influenced by the emergence of new virtual platforms and services. This could potentially result in a reshaping of the industry’s value chain and value proposition.

The Transformation of Marketing from Traditional to AI: A Study of the Perception of Gen Z

The marketing landscape has seen radical transformations throughout history, from product- focused approaches to customer-centric strategies. Today, Artificial Intelligence (AI) plays a pivotal role in reshaping how businesses interact with consumers. This paper examines the history and evolution of marketing, AI, and generational shifts, with an emphasis on Generation Z, the first digital-native generation. We explore how AI-driven marketing strategies resonate with Gen Z and their ethical concerns about privacy. Finally, we introduce the concept of "Generation AI," predicting an even deeper integration of AI into consumer behavior. The study focuses on the Indian market, analyzing how AI is influencing marketing strategies and reshaping the interaction between businesses and Gen Z consumers.

THE EMERGENCE OF SECONDARY URBAN CENTERS OR THE WITHDRAWAL OF URBAN CENTRALITY TO THE SUBURBS: A CASE STUDY OF THE CITY OF TÉBESSA IN THE FAR EAST OF ALGERIA

Major Algerian cities have witnessed significant dynamics, causing radical functional transformations that impacted city centers and their suburbs, leading to changes in the traditional image of cities. This resulted in a new distribution of urban functions and a redefinition of the concept of "space." Consequently, the current expansion and extension of cities' urban structure has encouraged a new relationship between the center and suburb, where new points of attraction have emerged on the "margins and suburbs," resulting in "**new centralities**" that caused major transformations affecting urban communities, spaces, and functions. The city of Tébessa, like other cities and being a border city and transit area to the Tunisian border, has experienced a new form of urban spaces. It previously had a traditional urban centrality around the Byzantine wall, one of the city's landmarks, which dominated for a long time as a central point over the rest of the urban space (the center). However, in recent years, it has undergone major transformations, characterized by strong attraction of functions, activities, and services, especially commercial activity in some city neighborhoods such as Skanska district, Constantine Road district, and Annaba Road district, in addition to “La Rocade” district, which plays a fundamental role in drawing a new image of centralities within Tébessa city at present. Therefore, this modest research was primarily based on fieldwork through a survey of residents in the four mentioned neighborhoods and the use of field observation through an observation network of service and commercial activities within the urban space concerned by the study. Thus, attempting to show whether there are signs of emergence of new urban centrality models that have gradually begun to take their place in Tébessa city, which is characterized by functional and economic diversity (in the city suburbs).

Climate Risk and Its Impact on the Cost of Capital—A Systematic Literature Review

As climate change intensifies the frequency and severity of its adverse events, there is growing concern about its impact on the economy, particularly in financial markets and corporate financial management. This study addresses this gap through a systematic literature review in Scopus according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method, aiming to analyse how climate risk affects the Weighted Average Cost of Capital (WACC) and, consequently, corporate investment and financing decisions. The findings reveal that companies with negative environmental profiles face higher capital costs and loan interest rates. The cost of capital is crucial in the fight against climate change, highlighting the need for sustainable financial policies and investments. Therefore, it is essential to implement policy interventions that reduce these costs, which requires a radical transformation of existing financial frameworks, the promotion of innovative instruments, and the strengthening of financial markets through an integrated approach that links climate finance with economic and social development.

Biocatalytic Generation of Trifluoromethyl Radicals by Nonheme Iron Enzymes for Enantioselective Alkene Difunctionalization.

The trifluoromethyl (-CF3) group represents a highly prevalent functionality in pharmaceuticals. Over the past few decades, significant advances have been made in the development of synthetic methods for trifluoromethylation. In contrast, there are currently no metalloenzymes known to catalyze the formation of C(sp3)-CF3 bonds. In this work, we demonstrate that a nonheme iron enzyme, hydroxymandelate synthase from Amycolatopsis orientalis (AoHMS), is capable of generating CF3 radicals from hypervalent iodine(III) reagents and directing them for enantioselective alkene trifluoromethyl azidation. A high-throughput screening (HTS) platform based on Staudinger ligation was established, enabling the rapid evaluation of AoHMS variants for this abiological transformation. The final optimized variant accepts a range of alkene substrates, producing the trifluoromethyl azidation products in up to 73% yield and 96:4 enantiomeric ratio (e.r.). The biocatalytic platform can be further extended to alkene pentafluoroethyl azidation and diazidation by altering the iodine(III) reagent. In addition, anion competition experiments provide insights into the radical rebound process for this abiological transformation. This study not only expands the catalytic repertoire of metalloenzymes for radical transformations but also creates a new enzymatic space for organofluorine synthesis.

Awe and broken things: Articulating the agony and the ecstasy of creativecritical ‘wrighting’

Scholarly conventions allow us to say certain things within certain forms and shapes. Yet, how can something be “research” if you know where you are going on the page before the writing begins? In this braided case study, scholars Peta Murray (AUS) and Ames Hawkins (USA) consider how the paradox of surrender and the awe of not-knowing may hold space for the inchoate and the formlessness that precedes form. Through reflections upon respective projects they consider the place of the epiphanic, the erotic and the ecstatic as preconditions for radical transformations within new exegetical casings. Murray revisits her first foray into wrighting towards the creativecritical via Things That Fall Over: an anti-musical of a novel inside a reading of a play, with footnotes, and oratorio-as-coda. Hawkins considers their creativecritical composing processes as they emerge/d while drafting “Feeling through Numbness, Healing with Awe”, a chapter for a forthcoming volume on sensory rhetorics. In three parts, each bounded by broken things – interstices, gaps, fissures between images and words – this paper asks: how might alchemical and material transformations occurring within liminal spaces – before, during and as a result of the writing process – be shared as an ethics of aesthetics, now and then?

Revolutionizing Knowledge Management in Transportation Agencies: The Role of Generative AI and Scalable Frameworks

The increased interconnectedness of the globe has led to a fast-paced expansion of transportation systems and, consequently, to the creation of effective Knowledge Management Strategies. By simply put, the ways of decision making, operations management, and solving problems related to the complex infrastructure systems have all improved. Knowledge management is made easier by the use of Generative Artificial Intelligence (AI) which enables all the processes of data generation, data synthesis and even gives room for a real-time insight within a transport department. There is also the availability of Structure and Generative Theory which allows agencies to cope with needs that keep changing without losing the quality and the speed of the flow of the knowledge. In this sense, the present contribution focuses on the perspective of generative AI and structural frameworks in transportation agencies understanding knowledge management and its future prospects in terms of technology usefulness (Chen & Li, 2021). In these external environments, transportation agencies manage vast and complex datasets that change rapidly and are often dispersed. For instance, Generative AI has applications in natural language processing, predictive analytics and intelligent reporting, which assist agencies in solving hurdles posed by conventional knowledge management. When these AI systems are given, scalable frameworks guarantee that the knowledge management systems will address the challenges that come with increased complexity in operations. This research examines how generative artificial intelligence can be applied in various knowledge management situations, with particular focus on how it can be used to deal with mundane processes, enhance responses and help to mitigate problems in the field of transportation (Nguyen et al., 2023). The results underscore the possible benefits of using generative AI within efficient KM systems, such as lower costs, better accuracy, and improved accessibility to the users. On the other hand, the concerns such as data quality, costs of implementation, and other factors like the presence of easy to use interface for non-technical personnel, are also brought up by the authors. These perspectives will be useful for transportation agencies that seek to transform their KM activities. Overcoming these obstacles, generative AI and scalable frameworks can promote radical transformation and development of dynamic and sustainable knowledge systems that meet the needs of transport management in the case of Rahman and Smith, 2023.

واقع ممارسة العلاقات العامة في الجهات الحكومية في المنطقة الشرقية في المملكة العربية السعودية

This research deals with a comprehensive view of the reality of practicing public relations in government agencies in the Eastern Province, by addressing the concepts of public relations and its role in shaping the image of the agency, as a human communication activity, and in light of the radical transformations witnessed by the world and the field of communication due to rapid technological developments and changing public behavior, with the emergence of social media and the increase in public interaction, public relations have become more interactive and transparent. Also, the increasing competition between institutions imposes on public relations practitioners to devise new and innovative strategies to reach the target audience. In light of the fact that public relations is a fundamental pillar in the work of any system, this research deals with part of the reality of public relations in government organizations in the Eastern Province, considering the public relations function an important pillar in building perceptions and relationships with the public. In the Kingdom of Saudi Arabia, after the launch of the Kingdom’s Vision 2030, communication activities have re-emerged in the government work arena, and witnessed a transformation in work methods and mechanisms. These activities focused on reflecting the true image of the achievements of the entities working in the field, and for these activities to stem from a deep understanding of the public and its aspirations, with a focus on new media, as they are the closest to the target group.

A comprehensive review: State of art integrated technologies in IoHT applications

Healthcare delivery has advanced from in-person doctor visits to remote healthcare monitoring, disease prediction and surgical assistance systems. Digitization of healthcare data over the past decade has brought radical transformations to the healthcare domain. It has facilitated healthcare data to be more open and easily accessible. Only the use of cutting-edge technologies, such as Internet of Healthcare Things (IoHT) systems, has made this breakthrough possible. As patient’s data is sensitive, IoHT system affirms reliable and secured data communication and computation. There are different cutting-edge technologies integrated in IoHT systems. These technologies are being used in a wide range of healthcare applications that pertain to daily activities. In this study, we give a thorough analysis and comparison of four modern technologies, namely Blockchain, Cloud Computing, Encryption, and Artificial Intelligence, together with applications in the medical industry. The research intends to evaluate the potential synergistic benefits of integrating multiple technologies to enhance the outcomes in IoHT applications, proposing a framework that suggests affirmative usage of IoHT technologies to cover the gap in the traditional approach. The study also highlights historical and contemporary advancements of these technologies in Africa.

Merging the interests of governments and Western monopolies in the field of ICT: modern geopolitical models

The events in Ukraine have become evidence of a radical transformation of ideas about what armed conflicts are and who participates in them. The issue of the legal and political status of technology companies as participants in armed conflicts and actors in international politics has become especially acute. Unfortunately, in the modern scientific literature, this issue is not only not resolved, but also not properly posed. The exponential growth of the foreign policy influence of large IT enterprises leaves no doubt that they are closely merging with the public sector and at the same time developing their own geopolitical agenda. In the context of the active development of the digital economy and the formation of a global information field of non-governmental actors, there is a demand for an analysis of the synergy of states and corporations with an outlet for forecasts of the development of various strategies for merging governments with technology giants. In the dialectic of relations between Western public authorities and IT giants, both sides have effective resources to contain each other. However, much more valuable and important for political analysis is the search for their “common interests” and an assessment of the prospects for cooperation within the framework of the “win/win” strategy. Such an analysis allows not only to assess the “boundaries of friendship” between Western business and government, but also to use the contradictions in their geopolitical rhetoric to promote the Russian international digital agenda. The author analyzes various concepts of public authority transformation in the context of the digital economy, offers an original vision of strategies for merging the interests of Western IT giants and governments both in areas of activity and in geopolitical tasks, and predicts possible scenarios for such cooperation.

Integrated model for digital oil field development management

Providing the extractive industry with new technologies to maintain the levels of oil and gas production planned in the strategy of the Russian Federation is the most important task. First of all, an increase in profitable reserves must be ensured; this goal can be achieved both through geological exploration and through the capabilities of “digital transformation” and the formatting of decision-making systems. A field controlled by artificial intelligence is a new reality. At the same time, the main task of AI is not to reduce jobs or completely replace humans in the field, but to provide a systematic, objective approach to decision-making based on physics and mathematics, and not on the personal experience of an individual. Currently, the main planning tool in the oil and gas industry is a geological and hydrodynamic model. Recently, thanks to an increase in design capacity, the industry has made an evolutionary leap in this direction and is transitioning to integrated modeling that combines both the underground and surface parts of the field. The future is neural network technologies, combined with classical methods into a single digital environment for optimizing all processes, from reservoir to processing and sales of products. In the new paradigm, the process of development management at different stages of field development requires a radical transformation of both the tools used for this and changes in governing documents. To meet the ever-accelerating pace of progress, timely updating of the legislative framework is required, development of regulations for integrated modeling, including all elements of research and production, from seismic exploration to field development; in addition, each stage of field development requires its own requirements for the quality and volume of initial information, in accordance with the new production paradigm.

Formalization of procedures for developing strategic directions for the development of an innovative environment for high-tech

The article substantiates the key role of active implementation of the new paradigm of the digital technological order by domestic high-tech companies in ensuring the technological leadership of the state, allowing to create innovative products and services, increase the efficiency of industrial production, form new skills and competencies of human capital, stimulate the growth of science and education, improve the quality of life of the population, the competitiveness of the national economy. It has been established that the formation of environmental contours for the development of high technologies is a priority of the Russian policy in the field of innovation. The scientific approach to the formation of the strategy for the development of the innovative environment of high-tech industries, based on the presentation of the innovative environment in two contours - internal and external, is substantiated. The author’s methodological tools for grouping industries by four types of strategic behavior (sustainable leadership, alternative breakthrough, strengthening of advantages, radical transformations) are presented. To form a line of strategic behavior in the interests of developing an innovative environment, the article proposes an algorithm for implementing actions.

Economic Sociology and Management in the spectrum of modern managerial and economic ideas

The article is devoted to the radical transformation of the structure of knowledge in modern economic sociology and managerial theory, to the transition from slender hierarchies of ideas (the top of which consists of a small number of axioms, and the base of which consists of multiple specific recommendations) to the postmodern market of concepts. The authors made a comparative analysis of such transformation in economic sociology and managerial theory, revealed general regularities and specific factors that determined the difference between the scientific fields of these science. The latter include: 1) subjects conducting scientific research (in managerial theory, along with scientists, managers, consultants, people somehow connected with business were engaged in such practice), 2) a terminology of sciences (in managerial theory, a specific language for communication between managers and employees was actively created), 3) the use of marketing and PR-technologies to promote ideas. The totality of these factors determined a special “landscape” of the subject areas of economic sociology and managerial theory.The article concludes that despite the existing problems caused by multiparadigmality, the emerging “flexible” format of socio-humanitarian knowledge opens new opportunities for creativity in rapid changes of social reality, obsolescence of classical approaches to its cognition, as well as the realization of the variety of phenomena and processes in the field of economics and management.In such situation, each scientific team should choose its own special place in the exhibition of ideas, create its own “exhibits” attractive to the scientific community and the general public. Among the variety of topical and demanded research directions, the article identifies three key thematic blocks reflecting the scientific priorities of the Department of Economic Sociology and Management of Moscow University: 1) institutional changes and institutional context of socio-economic and managerial processes, 2) aging population and digitalization as key factors of economic and management transformation, 3) socio-economic processes and phenomena in the mirror of digital communication.

Mechanistic insights into the pH-driven radical transformation of the Fe(II)/nCP in groundwater remediation

Calcium peroxide nanoparticles (nCP) as a versatile and safe solid H2O2 source, have attracted significant research interst for their application potential in groundwater remediation. Compared to the traditional Fenton system, the nCP-based Fenton-like system has a wider pH-working window for contaminants degradation. This results from the dominant radical transformation under different pH. Unlike the traditional Fenton system which is only effective in acid conditions with hydroxyl radical (•OH) as the main active species, the release of H2O2 and O2 from nCP provides multiple contaminants degradation pathways. In acidic environments, •OH and Fe(IV) predominate as the active species, facilitated by substantial H2O2 production which activates the Fenton reaction. In neutral or alkaline conditions, the production of H2O2 was dramatically decreased. While the O2 released from nCP can be catalyzed by Fe(II) to form superoxide radical (•O2-), which subsequently generate singlet oxygen (1O2). The formation pathway of •O2- was tracked by O18 isotope labeling experiment. The impact of the water matrix on radical generation in the Fe(II)/nCP Fenton-like system was also studied. This research deepens the understanding of the radical formation mechanisms in nCP-based Fenton-like system, offering insights to support their application in remediating contaminated groundwater.

Photocatalysis Meets Copper Catalysis: A New Opportunity for Asymmetric Multicomponent Radical Cross-Coupling Reactions.

ConspectusIn recent years, radical-mediated cross-coupling reactions have emerged as a compelling strategy for achieving a rich diversity in molecular topologies under benign conditions. However, the inherent high reactivity of radicals presents considerable challenges in controlling reaction pathways and selectivity, which often results in a limited range of substrates and a constrained reaction profile. Given the capacity of visible-light photoredox catalysis to generate a wide variety of reactive radicals and radical ions in a controlled manner and the propensity of copper complexes toward radical species, we envisaged that the synergy between chiral copper catalysts and photoactive catalysts would pave the way for developing innovative strategies. This integration is poised to unlock a broad spectrum of enantioselective multicomponent radical cross-coupling reactions.In this Account, we describe our insights and recent efforts in the realm of enantioselective multicomponent radical cross-coupling reactions. These advancements have been achieved through the innovative application of dual photoredox/copper catalysis or bifunctional copper catalysis under visible light irradiation. Our work is systematically divided into two sections based on the activation modes. The first section focuses on photoinduced copper-catalyzed chiral C-C and C-O bond formation through a radical addition/nucleophilic trap sequence. Our discussion of chiral C-C bond formation is particularly concentrated on the asymmetric carbocyanation and carboarylation of vinylarenes, 1,3-enynes, and 1,3-dienes. Our findings underscore that irradiation with visible light can adeptly modulate the pace of radical generation, thus orchestrating consecutive reaction stages and ensuring the attainment of both chemo- and stereoselectivity. In the domain of chiral C-O bond formation, leveraging carboxylic acids as a nucleophilic oxygen source, we introduce a suite of esterification reactions of benzylic, allylic, and propargylic radicals. These radicals are derived from a variety of radical precursors, showcasing the versatility of our approach. The following section highlights our innovative discovery in the field of dual photoredox/copper catalysis, which enables enantioselective three-component radical transformations via the direct activation of aromatic alkenes. This methodology begins with the generation of formal distonic radical anions through the photocatalytic single-electron reduction of aromatic alkenes, thus, enabling orthogonal reactivity. Employing H2O, D2O, and CO2 as external electrophile agents, we have developed three types of radical cyanofunctionalization reactions: hydrocyanation, deuteriocyanation, and cyanocarboxylation. These reactions provide practical access to diversely functionalized chiral nitriles with high enantiomeric excess.Collectively, these synthetic methodologies highlight the immense potential inherent in the synergistic integration of photocatalysis and asymmetric copper catalysis. This Account aspires to deepen our comprehension of the advantages conferred by these catalytic systems, elucidating the crucial role of photocatalysis in facilitating enantioselective multicomponent radical cross-couplings. We anticipate that this Account will provide valuable insights and stimulate the evolution of innovative methodologies within this rapidly expanding field.

THE KEY DIRECTIONS FOR IMPROVING THE FINANCIAL MANAGEMENT OF THE TAX SYSTEM IN THE REPUBLIC OF ARMENIA

The transition to market relations involves addressing numerous challenges, and resolving these challenges is essential for creating the necessary preconditions for the further development of the market economy in the Republic of Armenia (RA). This includes the implementation of radical transformations in the country's financial, monetary, banking, fiscal, social, structural, and other systems. During the reforms of the financial system in the Republic of Armenia, special attention has been given to the creation and ongoing improvement of an effective tax system. In this regard, the RA State Revenue Committee, as the tax authority, has served as a state government body responsible for tax administration for more than 30 years. Over this period, it has accumulated significant experience and, in line with contemporary developments, has implemented various infrastructures and information systems. According to the author, the financial management of the RA tax system falls within the general theory of management, and the functions of financial management, such as financial planning, analysis, forecasting, and control, are adequately reflected in this context. The article emphasizes the conceptual foundations of program budgeting and accounting, which ensure a practical, close connection between the financial management of the RA tax system and accounting, budgeting, and the financial flows of the tax system and their related transactions. This connection leads to the effective management of the assets and liabilities of the RA tax system.

In Desperate Need: Public Sanitation in Contemporary London

AbstractThere has been a collapse in the number of public toilets in UK cities. Austerity cuts, a lack of legal requirements, and a failure to prioritise sanitation has led to significant health and equality impacts. Research on public toilets in the Global North focuses on their historical production, contemporary design, or on the experience of particular social groups, with less work bringing governance and social experience together. We argue for a focus on the “ungoverning” of sanitation, on how residents “learn” sanitation in the city, and on the need for radical transformation in sanitation approaches and delivery. Drawing on research in London, we set out the challenges for public toilet provision and make a case for a sanitation revolution in British cities. We focus on the experience of delivery drivers and residents with health concerns in order to illustrate the inequalities in provision and their consequences.