"Scientific research" Almanac

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  IMPROVING THE COMPETITIVENES OF TRAINING IN CONTROL AND ANALYSIS THROUGH INTERACTIVE MODELS

  The development of modern information technologies has a significant impact on teaching, learning and communication. Within the process of globalization of higher education, educational institutions strive to improve their positions in the global educational environment in order to remain competitive. This process invariably includes ... The development of modern information technologies has a significant impact on teaching, learning and communication. Within the process of globalization of higher education, educational institutions strive to improve their positions in the global educational environment in order to remain competitive. This process invariably includes implementation of new educational forms and methods. The current study reviews the modern teaching methods based on learning management systems. It includes an analysis of the key competences required from the specialists in the field of control and analysis and presents the stages of development, approbation and enhancement of the web-based learning management system Moodle.

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  LEGAL AND ORGANISATIONAL ASPECTS IN TERMS OF THE TAXATION OF NATURAL PERSONS’ INCOME DERIVED FROM AN ECONOMIC ACTIVITY

  The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income ... The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income resulting from a commercial activity as sole traders. This study aims at considering the application in practice of the Law on the taxation of natural persons through the prism of economic development in our country, by raising certain points for discussion and suggesting possible improvements of the substantive and procedural legal rules for the taxation of income derived from an economic activity. The object of the analysis is the taxation of natural persons’ income derived from an economic activity in accordance with the provisions of the Law on the taxation of natural persons. The subject of this study is the legal regime and organisational issues which may arise in the context of the creation, modification and closure of fiscal legal relations in terms of the taxation of natural persons’ income derived from an economic activity. The research thesis which will be defended herein is that the improvement of the legal regime and the organisational aspects of the control of the taxation of natural persons’ income derived from an economic activity contribute to the increase in tax collectibility, the reduction in tax avoidance and the increase in the financial stability of economic actors.

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  OPPORTUNITIES AND PROBLEMS OF INTEGRATED PRODUCTION IN THE AGRICULTURAL SECTOR

  The study is based on the thesis that integrated production is a system for agricultural production, processing and realization of food, which optimizes the use of resources and natural regulation mechanisms, ensuring viability and sustainability of agriculture in the long term. In this regard the main research objective is deduced: studying the ... The study is based on the thesis that integrated production is a system for agricultural production, processing and realization of food, which optimizes the use of resources and natural regulation mechanisms, ensuring viability and sustainability of agriculture in the long term. In this regard the main research objective is deduced: studying the opportunities for development and the problems in practising plant-growing integrated production, as well as the prospects for sustainable development of the agricultural sector. The specific tasks are related to disclosing the economic, ecological and social benefits of integrated production; identifying its problems, assessing the readiness of economic subjects for sustainable integrated production and outlining possibilities for coordination and interaction in its development in the rural areas. The results of the study are: working out approaches to reduce the risks and impact of pesticide use on human health, stability of agrarian-ecosystems and environmental pollution, through long-term sustainable development of agricultural business and increasing the viability of the rural economy; preparation of an alternative model for sustainable agricultural development based on the integrated production of plants and plant products; displaying the advantages and challenges as an opportunity for manufacturing high added-value products while managing sustainably the natural resources.