Reform Model Research Articles

Реформирование систем взимания НДС в Латинской Америке в свете вызовов цифровой экономики

The article aims at examining the issue which is both urgent and in demand in scientific space and social life: at digitalization and informatization of all spheres of modern society and, above all, in the economic sphere. In fact, digital transformations of the modern world are reflected both in the activities of businesses and in value creation processes, as the latter demands an improvement in tax policy, because the previous systems did not take into account the factor of digital commerce, thus causing the reduction of tax revenues in the budget. The main objective of the research is to analyze the specific traits of the digital transformation of Latin America economies in order to identify the features of their adjustment to the environment in order to improve the VAT collection systems. For its implementation, a systematization of the main characteristics of the digital economy was carried out noted by the OECD as urgent challenges to national fiscal systems. Among them, a special place is occupied by mobility, the development of multilateral business models, which have an impact both on the economy of the whole world in general and on Latin America in particular. The study has found that, despite a significant increase in the percentage of digital goods in total GDP, only five countries in the region, Argentina, Colombia, Costa Rica, Peru and Uruguay, have made legal changes on the issue under consideration. Besides, their different visions and some approaches to solving the problem of taxation were considered, main differences were identified, which include a definition of the digital goods and services, as well as the chosen methods of tax collection, each of them having their advantages and disadvantages. The authors explore the issue of VAT, based on the classification of the principles for applying this tax presented by the OECD – by place of origin or by purpose – since these aspects are of the utmost importance in the restructuring of national fiscal systems to the realities of the digital economy. This criterion contributed to the identification of the main models of reform, followed by highlighting their strengths and shortcomings. The chosen multifaceted analytical prism of the digital economy and the problems of taxation in the states of Latin America forms the novelty of the study, actualizing the need for the simultaneous application of various methodological approaches that identify problem areas and prove that within new standards of the digital economy there occur lots of problems, and a systematic approach to them requires further research.

Research on Graduate Engineering Ethics Based on Hotspot Integration

To adapt to the development of science and technology, engineering ethics education methods should improve. Under the existing problems of ethics education in universities, this paper proposes the education reform model based on integrating hot issues and ethical elements. This strategy emphasizes mainstream values in teaching objectives; In terms of educational themes, pay attention to the practice of Lide tree requirements in the curriculum system of engineering majors; In terms of educational methods, we highlight the infiltration education under the concept of curriculum education. This model helps to encourage graduate students to think about themselves, deeply investigate the significance and judgment of engineering ethics, and establish ways to deal with ethical dilemmas when establishing profound ethical dilemmas effectively.

CHINA’S EMERGENCE AS A POTENTIAL SUPERPOWER AND THE WORLD ORDER

In the endemic world, the emergence of China as a potential superpower is surfacing. It has been a long evolutionary process from the coarse period to the age of prosperity that pushes China to an upward trajectory with its reform model for domestic and worldwide growth. Its economic and strategic directions are reaping fruits in the Belt and Road Initiative. Beijing’s goodwill has been endorsed by different countries of the world who wish to learn from the ascendancy of China on the world stage. However, with the rise of China, it is feared that it would have implications for the predominant world order. This paper, therefore, highlights the country’s political, economic, military, and social reforms by its distinctive Soft Power approach. China is becoming an influential power that cannot be ignored on the global horizon. Bibliography Entry Almotairi, Sager Ghalib. 2021. "China’s Emergence as a Potential Superpower and the World Order." Margalla Papers 25 (2): 35-46.

Higher education innovation and reform model based on hierarchical probit

Abstract With the intensification of social competition, the rate of return to education is gradually decreasing. This leads to a reduction in the indirect effect of education on happiness. This article uses the bivariate ordered Probit model under the educational field theory to investigate the impact of higher education innovation on social class and residents’ happiness. The results show that the innovation and reform of higher education will have a certain impact on residents’ happiness. The improvement of education level can significantly improve the individual's subjective well-being, and there are significant urban-rural differences. This shows that education reform and innovation are imperative.

Controversial Results of the Reform of the Russian Electric Power Industry in 1986–2008

The article discusses the ambiguous results of the reform of the Russian electric power industry. Some of the intended goals of the reform have been achieved, while others have not yet been achieved, and the reform should be continued. Although more than 13 years have passed since the final stage of the reform, there is no agreement in the literature on many key issues characterizing the reform: an explanation of the reasons and factors that influenced the decision to reform the Russian electric power industry, the goals of the reform, the type of the reform model, the validity of its adaptation to the real Russian conditions and institutions that had developed by the beginning of the reform, the results of the reform and their value for society. It was found that contradictory results of the reform are caused by both objective and subjective factors. Along with obvious successes (e.g., denationalization of the industry) and obvious failures (including failure to create retail electricity markets) many results (elimination of vertical integration, level of competition on wholesale electricity markets, etc.) are not observable and have not received a clear and unambiguous assessment of their usefulness to society. Studies using modern economic theory and economic-mathematical modeling were required. No statistically significant economies of scale in electricity generation have been found in large companies generating electricity. Thus, the use of competition as a mechanism to coordinate the interests of society, producers and consumers of electricity and the creation of a wholesale electricity market is scientifically justified. Unification of small producers for their withdrawal to the wholesale electricity market should be accompanied by an economic analysis of the cost function of the united company. It is shown that in the short term the wholesale electricity market created in the first and second price zones is close to competitive, but in the long term there is a threat: this market may become uncompetitive.

Perceptions of the role of the principal in promoting collaborative leadership in magnet schools in the United States

ABSTRACT In this article, we explore the role of school leaders in magnet schools, a particular school reform model in the United States. To do this, we review the literature on magnet schools, and cite results from a study based on semi-structured qualitative interviews conducted with participants affiliated with magnet schools who received federal funding to implement magnet programmes. Building on the theoretical model of collaborative school leadership, we find that magnet school personnel felt their schools were most functional when magnet principals (1) showed trust in and respect for their faculty and students, (2) created a functional team atmosphere with effective coordination between administration, magnet resource teachers and general faculty, (3) supported and demonstrated investment in the magnet theme, and (4) promoted their faculty members’ leadership potential.

Зарубіжний досвід проведення децентралізаційних змін: уроки для України

Розглянуто зарубіжний досвід проведення реформи адміністративно-територіального устрою та децентралізації державного управління, перерозподілу повноважень, зміни у бюджетних відносинах країн Балтії та Хорватії. Зазначено, що питання децентралізації є першочерговими в умовах розвитку місцевого самоврядування та забезпечення його спроможності самостійно, завдяки власним ресурсам, вирішувати проблеми місцевого значення.

Australian teacher educators responding to policy discourses of quality

ABSTRACT Political appetite for neoliberal education policy has problematised teacher education in a number of countries, including Australia, the US and England. In Australia, dominant policy discourses of quality normalise the regulation and standardisation of teacher education and position teacher educators within a deficit model of education reform. Such positioning has been shown to have a deleterious impact on professional status, dismantling complex conceptualisations of teacher educators’ work. Framed by key tenets of positioning theory and conceptualisations of policy enactment, this study investigated, using online semi-structured interviews, the ways in which 16 teacher educators in one Australian university positioned policy as “other”, and the ways in which they felt they could or should respond. It found that teacher educators position policy, and engage in the policy process, in complex and varied ways. While many positioned policy as an intruder, with the potential to do harm to the profession, others had made choices that positioned policy as a tool for innovative imagining for programme renewal. Findings also highlight the potential appetite for collaborative positioning between policy makers and teacher educators as partners. These findings have significant implications for future approaches to re-shaping the teacher education policy space both in Australia and beyond.

PEMBARUAN HUKUM KELUARGA ISLAM: Studi Kasus Hukum Waris di Somalia

Abstract: This article aims to examine one of the phenomena that emerged in the Muslim world in the 20th century, namely the renewal of family law in Muslim-majority countries. This article focuses on the study of inheritance law reform in Somalia. By using a legal political approach, this article examines several important issues, i.e.,: the model of inheritance law reform in Somalia, the reasons that led to the revolutionary change from the concept of Islamic inheritance in general, and and the factors that influence these changes. In general, this study shows that in the reform of family law in Somalia, there are several rules that are not much different from the concept of the imam of the school of thought, but there are also several legal rules that are quite far from the conceot of conventional, especially the legal rules related to inheritance.

From dysfunctional to functional corruption: the politics of decentralized electricity provision in Lebanon

Dysfunctional and corruption-prone power sectors are a persisting challenge in many developing countries. Drawing from the theoretical framework about corruption from Khan, Andreoni and Roy [1] and applying it to electricity, this paper explores the service provision model of Electricite du Zahle (EDZ), a decentralized local utility in Lebanon. Our analysis shows that although EDZ has succeeded in improving the service experienced by its customers, its approach has not reduced corruption. However, despite its deviation from the “standard” model of power sector reform, the EDZ model has achieved a notable developmental outcome in a way that is consistent with the complex political settlement of the country. Our findings point to the possibility of extending similar – second-best, but politically feasible – approaches throughout Lebanon and, potentially, in many other countries where the implementation of centralized power sector reforms has not succeeded.

STEM EDUCATION IN THE CONTEXT OF FUTURE PEDAGOGICAL STAFF TRAINING

STEM education is one of the important directions of educational reform of the XXI century. The article focuses on modern initiatives that are made in the field of STEM learning and require the development of a model of education reform that responds modern needs of society. It is noted that the proposed educational scenario confirms the hypothesis underlying this study, namely, the need to reform the existing model of educational staff training in the direction from classical education to innovative STEM education. It is substantiated that the issues of STEM education are not only issues and problems in the field of natural and mathematical sciences, engineering, advanced technologies, but also, first of all, educational policy, methodology, management and organization of activities. It is confirmed that STEM education is best implemented through a combination of its different levels: formal, non-formal, informal. The article proposes mechanisms of reforming pedagogical education for the introduction of STEM education at the Pedagogical University with aim of the training of educators of the new formation and the main components of this model. The model of pedagogical staff training includes: creation of scientific and research STEM centre, educational policy (conceptual and methodological developments of education reform model in STEM direction), increase of communication intensity on STEM education topic, promotion of STEM education ideas among the general public, increase of educators’ qualifications and practitioners involved in education. A study was conducted to test this model in practice during 2016-2020. STEM-education in Ternopil Volodymyr Hnatiuk National Pedagogical University (TNPU) was implemented taking into account the updating of the content of educational and professional programs in accordance with the requirements of the labour market, personal approach, formation of competencies and skills in the field of advanced technologies. It is established that the main indicators of the results of STEM education implementation at the university are: active participation of pupils, students, teachers in various forms of STEM training in the STEM centre of the Faculty of Physics and Mathematics of TNPU, growing interest in STEM projects and STEM practices with help of excursions, competitions, festivals, science picnics.

Dichotomy model based on the finite element differential equation in the educational informatisation teaching reform model

Abstract The dichotomy model of education informatisation is essential, which means the measurement of education informatisation construction and development. Finite element differential equations play an essential role in signal and information teaching. To improve teaching information, the paper applies the dichotomy model of finite element differential equations to the reform of physics education information teaching. This article fully introduces the basic principles of the dichotomy model in finite element differential equations and introduces several analysis methods of the inverse Laplace transform of differential equations. At last, the method is applied to the informatisation of physics education to improve the quality of teaching.

The international law of jurisdiction: A TWAIL perspective

AbstractThe concept of jurisdiction is a relatively undertheorized category of international law. Mainstream international law scholarship advances an ahistorical and asocial account of the rules of jurisdiction in international law. The present article contends that any serious understanding of the categories and rules of jurisdiction, in particular that of extraterritorial jurisdiction, calls for deep appreciation of the evolving material structures over time. It argues that the key factors that have influenced the evolution and development of the doctrine, rules, and practices of jurisdiction are the emergence of the modern state, capitalism, and imperialism. In order to appreciate this contention there is a need to undertake on the one hand a genealogical analysis of modern state and capitalism and on the other hand problematize the categories ‘territory’ and ‘extraterritorial’. The internal relationship between capitalism and imperialism has meant that, despite the territorial organization of the international system, a process of harmonization of legal rules has taken place across geographical spaces in both colonial and postcolonial eras. The outcome is a critical loss of policy and legal space for nations of the Global South. In the colonial era the outcome was achieved through legislation in the instance of colonized nations and through capitulation regimes in the case of semi-colonies. The strategy of advanced capitalist states in the postcolonial era for achieving harmonization of laws has been multi-layered and multi-dimensional. The article concludes by touching on two models of reform of the rules and practices of jurisdiction viz., liberal and subaltern internationalism.

An Evaluation Model for the Teaching Reform of the Physical Education Industry

In order to promote the development of sports industry teaching and accurately evaluate the teaching reform of sports industry, this paper constructs an evaluation model based on the teaching reform of sports industry. In addition, the k-means method is used to classify the teaching effect and simplify the data collection process, so as to improve the accuracy of teaching reform evaluation. The sample data come from the data released by the sports department and the government from 2017 to 2020, as well as the actual survey. The 26 evaluation indexes were determined by expert survey, questionnaire interview, and relevant domestic literature. In addition, the Euclidean distance in K-means method is used to calculate the weight of each index, and the results of the evaluation model are analyzed. The results show that the evaluation accuracy of the sports industry teaching reform model proposed in this paper is 98.4% and the error is 1.3%. The evaluation result is better than the previous ant colony model and is suitable for the evaluation of sports teaching reform.

New-style Banks and The Agent Governance Strategies of the Beiyang Government: A Study on the History of the Development of China's Documentary Railway Billing Business in Modern Times

Under the "weak state" regime of modern China, it was difficult for the country’s modernization process to develop without the effective intervention of a centralized state. In the process of government governance, absorbing social organizations and civil forces as agents had proved to be an effective method. Beiyang government’s governance strategy of ‘using agents to regulate agents’ in the documentary railway billing business could be regarded as typical of the diversity of government management. Qing Dynasty, government departments were not directly responsible for railway freight for various reasons, instead, they allowed railway transshipment companies to act as agents for freight management. Then transshipment companies gradually became an obstacle to Beiyang government’s reform on freight transport. However, under the Republic of China, the new-style bank discovered a benign opportunity to develop documentary railway billing service and created a bottom-up institutional reform model. Through the service, the bank became the new agent for the supervision of the transshipment company, which not only regulated the operation, but also forced railroad bureaus in the Yangzi Delta to be primarily responsible for railway freight. The Central Ministry of Transportation of Beiyang Government decided to promote this agency governance model and billing service nationwide. Received 11th January 2021; Revised 2nd June 2021; Accepted 20th July 2021

Influence of Top Management Supports on Informationization Performance: Based on the Mediating Role of Informationization Strategy

Based on cognitive theory and high-level echelon theory, this paper studies the impact of executive support on the performance of enterprise informatization. Constructed the relationship model of corporate executive support, informatization strategy and informatization reform. Through a questionnaire survey of enterprises in Guangdong Province, China, a total of 420 valid questionnaires was collected, and the data were empirically analyzed using SPSS25 statistical software. The paper found that: executive support positively affects enterprise information performance. Information strategy positively affects enterprise information performance. Information strategy has an intermediary effect between executive support and information performance. This paper helps to understand the mechanism of executive support and informatization performance in-depth, enhance the support of executives to informatization management, and provide relevant suggestions for the development of enterprise informatization.

A comparative perspective on officer wellness: american reflections from norwegian prisons

ABSTRACT Correctional officers in the United States experience severe work-related stressors and are generally physically unwell compared to similar public employees. An innovative and new approach to improving American corrections that is starting to gain momentum stems from looking at the workplace dynamic in alternative international models, such as in Scandinavian prison systems, for models of workplace reform. This study examines the perspectives of staff and leaders from the Pennsylvania Department of Corrections who traveled to Scandinavia as part of a correctional exchange. Each day of the trip, correctional staff recorded their qualitative reflections and completed a basic survey about their observations and experiences. This article examines both forms of data to explore correctional officer wellness from the perspective of American correctional officers. Five key themes are discussed: morale, stress, danger, dynamic security, and communication. Survey results corroborate this pattern, as US correctional officers reported somewhat lower stress and more positive interactions during their time in Norway. Key takeaways and implications for policy are discussed.

A Sair Trauchle?: Reflections on process, mediation and reconciliation in Aberdeen & Orkney

ABSTRACT Allegations brought against Bishop Anne Dyer in the Scottish Episcopal Diocese of Aberdeen and Orkney highlight the need to reflect on their handling. Several responses to allegations brought against churches and church leaders, often related to historic sexual abuse, across the communion show where institutional practice might have exacerbated matters, and suggest how these might have been better handled, as well as providing models for reform of the SEC’s governance and practice. Particular attention is paid to dynamics around victimhood, as these may blur the quest for reconciliation and healing.

PEMBARUAN HUKUM KELUARGA ISLAM (Studi Kasus Hukum Waris di Somalia)

This article aims to examine one of the phenomena that emerged in the Muslim world in the 20th century, namely the renewal of family law in Muslim-majority countries. This article focuses on the study of inheritance law reform in Somalia. By using a legal political approach, this article examines several important issues, i.e.,: the model of inheritance law reform in Somalia, the reasons that led to the revolutionary change from the concept of Islamic inheritance in general, and and the factors that influence these changes. In general, this study shows that in the reform of family law in Somalia, there are several rules that are not much different from the concept of the imam of the school of thought, but there are also several legal rules that are quite far from the conceot of conventional, especially the legal rules related to inheritance.

A simple model of the Hukou system and Chinese exports

AbstractWe construct a simple model of hukou reform for the transition period (specifically, 1984–2010) when peasants were allowed to migrate to cities for work only. We show that reform recovers some of the deadweight losses from Mao's strict hukou control, but the gains from reform are unevenly distributed. Using the basic model, we illustrate two factors that contribute to China's trade boom and export pattern reversal, namely, the rural–urban migration caused by the institutional reform in the labor market and the demographic dividend China has enjoyed for the past 40 years. We apply the model to examine the impacts of various policies such as special economic zones, export‐tax refund, urbanization, etc., which should provide directions for empirical and quantitative research.