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SENTENTIA. European Journal of Humanities and Social Sciences
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ГЛАВНАЯ > Журнал "SENTENTIA. European Journal of Humanities and Social Sciences" > Содержание № 02, 2013
Выходные данные сетевого издания "SENTENTIA. European Journal of Humanities and Social Sciences"
Номер подписан в печать: 1-6-2013
Учредитель: Даниленко Василий Иванович, w.danilenko@nbpublish.com
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Главный редактор: Даниленко Денис Васильевич, доктор права (Франция), danilenko_d@mail.ru
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Содержание № 02, 2013
Philosophy
Алейник Р.М. - Apology Tolerance in the Contemporary Philosophy of Human

DOI:
10.7256/1339-3057.2013.2.9565

Аннотация: Tolerance – passive patience, attitude to another as a decent person. This is a deliberate suppression of feelings of rejection views of manners and habits of the other. An appeal to it was dictated by changes in a church, political and scientific life. The essence and validity of several philosophical positions in justifying the vital problem of tolerance is investigated: above all, tolerance stated by J. Locke and P. Bayle in XVII; an embodiment of the tolerance in the project of multiculturalism and its destiny; culture-centrist and naturalistic concepts. Postmodern deconstruction project as a critic of thinking patterns that leads to dogmatism and intolerance is analysed, and so is the interpretation of tolerance as equality conceptual projects and value systems underlying the different cultures. The different beliefs systems cannot communicate because of they are locked-in. According Derrida to E. Levinas the roots of violence in the 20 - th century are originated in philosophy – from failure to respect the Other, and the domination of generalisation over individual and personal. The tolerance is needed because it is a virtue against fanaticism, sectarianism and authoritarianism (A. Comte-Sponville). Naturalistic project proposes to consider human only as a form of the biological life, and one should not oppose culture to biology, nature and wildness. When the human feels as a part of the living world, he ceases to be Aggressive? And he is more able to engage in a dialoque and interaction.
R. M. Aleynik - Apology Tolerance in the Contemporary Philosophy of Human c. 4-7

DOI:
10.25136/1339-3057.2013.2.63471

Аннотация: Tolerance — passive patience, attitude to another as a decent person. This is a deliberate suppression of feelings of rejection views of manners and habits of the other. An appeal to it was dictated by changes in a church, political and scientific life. The essence and validity of several philosophical positions in justifying the vital problem of tolerance is investigated: above all, tolerance stated by J. Locke and P. Bayle in XVII; an embodiment of the tolerance in the project of multiculturalism and its destiny; culture-centrist and naturalistic concepts. Postmodern deconstruction project as a critic of thinking patterns that leads to dogmatism and intolerance is analysed, and so is the interpretation of tolerance as equality conceptual projects and value systems underlying the different cultures. The different beliefs systems cannot communicate because of they are locked-in. According Derrida to E. Levinas the roots of violence in the 20th century are originated in philosophy — from failure to respect the Other, and the domination of generalisation over individual and personal. The tolerance is needed because it is a virtue against fanaticism, sectarianism and authoritarianism (A. Comte-Sponville). Naturalistic project proposes to consider human only as a form of the biological life, and one should not oppose culture to biology, nature and wildness. When the human feels as a part of the living world, he ceases to be Aggressive? And he is more able to engage in a dialoque and interaction.
History
Сыченко Е.В. - The history of forced labour in Soviet Russia

DOI:
10.7256/1339-3057.2013.2.10274

Аннотация: The article is devoted to the history of forced labour and the realization of the duty to work in Soviet Russia. Duty to work was enshrined in all the Soviet constitutions and thus became a leitmotif for the era. Three main period are emphasized: the period of Military Communism (1918 - 1921), the War period, including pre war and post war times (1940-1948), during the Khrushchev Thaw (1961-1965), we’ll briefly speak apart about forced labour in GULAG. The author made an analysis of official documents, implementing duty to work, statistic data, researches of contemporary and Soviet scholars. This historical review of forced labour in Russia makes us conclude that obligation to work (not only a moral one but backed by criminal or administrative responsibility) was a distinguishing feature of Soviet labour law. The idea was born even before the Soviet state in the writings of K.Marx and Lenin and existed until the collapse of USSR. During these years the enforcement of the duty to work differed considerably depending on the current needs of the State, of the economic conditions.
E.V. Sychenko - The History of Forced Labour in Soviet Russia c. 8-18

DOI:
10.25136/1339-3057.2013.2.63472

Аннотация: The article is devoted to the history of forced labour and the realization of the duty to work in Soviet Russia. Duty to work was enshrined in all the Soviet constitutions and thus became a leitmotif for the era. Three main period are emphasized: the period of Military Communism (1918–1921), the War period, including pre war and post war times (1940–1948), during the Khrushchev Thaw (1961–1965), we\'ll briefly speak apart about forced labour in GULAG. The author made an analysis of official documents, implementing duty to work, statistic data, researches of contemporary and Soviet scholars. This historical review of forced labour in Russia makes us conclude that obligation to work (not only a moral one but backed by criminal or administrative responsibility) was a distinguishing feature of Soviet labour law. The idea was born even before the Soviet state in the writings of K. Marx and Lenin and existed until the collapse of USSR. During these years the enforcement of the duty to work differed considerably depending on the current needs of the State, of the economic conditions.
Law
Кочетков В.В. - PHILOSOPHY OF THE RUSSIAN CONSTITUTION: Russian values and democracy

DOI:
10.7256/1339-3057.2013.2.10376

Аннотация: This article discusses, for the first time in domestic scientific literature, the axiology of the Russian constitution in its connection to the Russian sense of justice. The author demonstrates that constitutionalism, as a public law ethic, streamlines the fundamental Russian values (such as the volya and pravda) so that these axial values of national justice become axiological bases of the constitutional model of private and public autonomy. On this basis, the article analyzes the causes of failure in the construction of the concepts of national identity in the form of the “Russian idea” in the past, and modern “political” interpretations of the Russian Constitution of 1993. The author does not agree with those who believe that its ideals are contrary to the national sense of justice and that it necessarily entails the issue of changing it. On the contrary, the contradictory constitutional practice of law enforcement has less to do with the inconsistent protection of the constitutional system, fixed in Chapters 1 and 2 of the Constitution of the Russian Federation and in the subsequent chapters of the text of the Basic Law, than it does with the ethos of the modern power elite and the peculiarities of its sense of justice, which, according to the author, are a major obstacle to the realization of ideals of the 1993 Russian Constitution.
V.V. Kochetkov - Philosophy of the Russian Constitution: Russian Values and Democracy c. 19-31

DOI:
10.25136/1339-3057.2013.2.63473

Аннотация: This article discusses, for the first time in domestic scientific literature, the axiology of the Russian constitution in its connection to the Russian sense of justice. The author demonstrates that constitutionalism, as a public law ethic, streamlines the fundamental Russian values (such as the volya and pravda) so that these axial values of national justice become axiological bases of the constitutional model of private and public autonomy. On this basis, the article analyzes the causes of failure in the construction of the concepts of national identity in the form of the “Russian idea” in the past, and modern “political” interpretations of the Russian Constitution of 1993. The author does not agree with those who believe that its ideals are contrary to the national sense of justice and that it necessarily entails the issue of changing it. On the contrary, the contradictory constitutional practice of law enforcement has less to do with the inconsistent protection of the constitutional system, fixed in Chapters 1 and 2 of the Constitution of the Russian Federation and in the subsequent chapters of the text of the Basic Law, than it does with the ethos of the modern power elite and the peculiarities of its sense of justice, which, according to the author, are a major obstacle to the realization of ideals of the 1993 Russian Constitution.
Sociology
Разин А.С. - Ethno-confessional relations in modern Russia: formation and epistemological status

DOI:
10.7256/1339-3057.2013.2.9940

Аннотация: In the modern social philosophy and ethnic sociology the different trend has become the dominant according to which nationality is the product of personality self-identification, that is a person subjective self-determination. With this approach, the criterion of nationality, as we can see, is not a traditional factor of kinship, and one of the elements of human self-consciousness. Today more and more popular is a synthetic concept of nationality. This means that the term "nationality" should, on the one hand, imply membership of a particular social and ethnic community - nation, nationality, ethnic group - and, on the other hand, be the result of subjective awareness, self-identification with this group. Socio-ethnic community, including tribe, nationality, nation, exists objectively and has such essential features as the economy, territory, way of life, vital activity, has specific transcendental characteristics (relationship to the world, mentality, ethnonym (self-designation), etc.).
A.S. Razin - Ethno-confessional relations in modern Russia: formation and epistemological status c. 32-42

DOI:
10.25136/1339-3057.2013.2.63474

Аннотация: In the modern social philosophy and ethnic sociology the different trend has become the dominant according to which nationality is the product of personality self-identification, that is a person subjective self-determination. With this approach, the criterion of nationality, as we can see, is not a traditional factor of kinship, and one of the elements of human self-consciousness. Today more and more popular is a synthetic concept of nationality. This means that the term “nationality” should, on the one hand, imply membership of a particular social and ethnic community — nation, nationality, ethnic group — and, on the other hand, be the result of subjective awareness, self-identification with this group. Socio-ethnic community, including tribe, nationality, nation, exists objectively and has such essential features as the economy, territory, way of life, vital activity, has specific transcendental characteristics (relationship to the world, mentality, ethnonym (self-designation), etc.).
Political science
Борисенков А.А. - New Research Paradigm in Political Science

DOI:
10.7256/1339-3057.2013.2.10283

Аннотация: The subject of the article is the paradigm that presents an innovative approach to studying politics in the context of political integrity and the relevant political system. This is a paradigm that defines the nature and direction of research on politics. Its content and conclusions are based on research into the structure of the political reality. This research is aimed at discovering the components of this reality, and providing an understanding of their details and purpose, and of their interconnections and interdependencies. As a result, we provide conclusions on the requirements for further analysis of the systematic elements of political reality, for the future systematization of existing political knowledge, and the development of theory. The methodology of the research is based upon understanding the essence and existence of different types of politics, and the place and role of politics in society. This methodology consists of a number of ideas. One of these is that politics is considered to be a specific public activity, which is created by, functions as part of, and plays a leading part in, social management. The leading part that politics plays is to define the direction of executive activities, which influences social management itself and the activities of the managing instrument. Another important concern is the analysis of how a specific type of politics can, by its very nature, develop the political system. This refers to government policy, which, as an independent component within the structure of a government, represents a significant issue when research of any political reality is carried out. This is an element of politics that has been developed by a government over a long period of time, so that, today, it is characterized by a high level of complexity and development. It is in this context that certain laws of politics are being recognized and interpreted. Therefore, government policy, being an instrument of management, provides a fundamental back-drop to any research into politics. The third idea relates to the development of the political structure, which influences the direction of political analysis. It is a well-known fact that the division of a whole entity into parts, and the study of the separate elements, is a universal principle of learning about anything. This is the principle that is used in many different sciences; and its importance has been repeatedly demonstrated in research. This is the principle that provides the basis for explaining the structure of political reality, and, above all, that defines the logic of political theory development, and, therefore, of the whole study of politics. The division of politics (i.e. political reality) into separate components is a unique philosophical technique that creates the necessary conditions for the understanding of politics, and, as a result, contributes to the further systematization of political knowledge. The innovation of the research lies in the way that it reveals the structure of political reality, as represented by a political system that is characterized by components that are independent, yet at the same time interconnected. The political system divides political reality into its component parts, which are united, directly connected and correlated, but also different from one another. Analysis of the political system recognizes three elements of political reality, which relate to the most common political phenomena and represent methods due to their contents. These are: political life, political influence and political culture. Political life relates to the independence of politics; it is part of the functionality of the political organism. Politics cannot exist and fulfill its purpose without the functionality of its organism. Therefore, political life, as with any life, is connected with the political organism. Political life may be defined as an aspect of political reality that is based on the functionality of the political organism. In fact, the essence of political life is associated with the structure of the relevant political organism, and is defined by the organism’s components. For instance, under a democratic regime, political life consists of, first of all, a number of political relationships, above all the relationship between the government and the opposition, which are the fundamental components of the political organism. Political life also consists of the interconnections that constitute the system of this organism (the political system). The purpose of political life, as a component of political reality, includes providing a medium for the formation of polycies. Based on the existence, and the functionality, of political life, decisions are made, and thus conditions are created for the role of the politicswithin the social management system, i.e. pre-formation of political influence. This is its specific role within the political structure. Another aspect of political reality is political influence, which relates to the political purpose of the social management tool. Unlike political life, political influence is affected by the overall mission of the politics. Political influence is derived from the adoption of government resolutions, and relates to the fact that, through these resolutions, executive actions and the whole essence of management are defined. Political influence is a component of political reality that defines the direction of executive activities. Political influence as a term, and as an entity, has not been studied in the political studies, and that is why it requires special consideration. It devours the instrument and the direction of this influence and recognized by means of more frequent phenomena such as, for instance, the political regime and the political process. When defining the direction of executive activities, political influence is the main instrument of social management, and one on which other functions within the system depend. Because of the part that political influence plays, it is characterized as a primary type of political reality. Another element of the political structure is political culture, which influences the way in which political power is used, and thus the way in which political life and political influence are implemented. Basically, this refers to the order of implementation, which is defined through the means by which political power is used, and represented by protocols for adopting government resolutions. Political culture is an aspect of political reality that is associated with the rules for the adoption of government resolutions. This aspect of political reality may be characterized as being technological. The essence of each of the above elements of political reality is defined through the combination of other, more specific, political elements, which together form particular groups. Each of these elements is related solely to “its own” group of the political elements. Political life develops as a function of influences which include political relations and the political system, which characterize the functionality of the political organism. Political influence is implemented through the political regime and the political process, which define the instrument and its means of influence. Finally, political culture is defined by the means by which political power is used, and is represented by protocols for the adoption of government resolutions. For instance, democratic political culture is associated with the adoption of government resolutions through polling which is based on the majority principle. As a result, it is noted that the new research paradigm can be used in the study of a number of aspects of political science, which are fundamental to political knowledge. The new paradigm also lays the foundations for the establishment of relationships and hierarchy between them.
A.A. Borisenkov - New Research Paradigm in Political Science c. 43-52

DOI:
10.25136/1339-3057.2013.2.63475

Аннотация: The subject of the article is the paradigm that presents an innovative approach to studying politics in the context of political integrity and the relevant political system. This is a paradigm that defines the nature and direction of research on politics. Its content and conclusions are based on research into the structure of the political reality. This research is aimed at discovering the components of this reality, and providing an understanding of their details and purpose, and of their interconnections and interdependencies. As a result, we provide conclusions on the requirements for further analysis of the systematic elements of political reality, for the future systematization of existing political knowledge, and the development of theory.The methodology of the research is based upon understanding the essence and existence of different types of politics, and the place and role of politics in society. This methodology consists of a number of ideas. One of these is that politics is considered to be a specific public activity, which is created by, functions as part of, and plays a leading part in, social management. The leading part that politics plays is to define the direction of executive activities, which influences social management itself and the activities of the managing instrument. Another important concern is the analysis of how a specific type of politics can, by its very nature, develop the political system. This refers to government policy, which, as an independent component within the structure of a government, represents a significant issue when research of any political reality is carried out. This is an element of politics that has been developed by a government over a long period of time, so that, today, it is characterized by a high level of complexity and development. It is in this context that certain laws of politics are being recognized and interpreted. Therefore, government policy, being an instrument of management, provides a fundamental back-drop to any research into politics. The third idea relates to the development of the political structure, which influences the direction of political analysis. It is a well-known fact that the division of a whole entity into parts, and the study of the separate elements, is a universal principle of learning about anything. This is the principle that is used in many different sciences; and its importance has been repeatedly demonstrated in research. This is the principle that provides the basis for explaining the structure of political reality, and, above all, that defines the logic of political theory development, and, therefore, of the whole study of politics. The division of politics (i. e. political reality) into separate components is a unique philosophical technique that creates the necessary conditions for the understanding of politics, and, as a result, contributes to the further systematization of political knowledge.The innovation of the research lies in the way that it reveals the structure of political reality, as represented by a political system that is characterized by components that are independent, yet at the same time interconnected. The political system divides political reality into its component parts, which are united, directly connected and correlated, but also different from one another.Analysis of the political system recognizes three elements of political reality, which relate to the most common political phenomena and represent methods due to their contents. These are: political life, political influence and political culture.Political life relates to the independence of politics; it is part of the functionality of the political organism. Politics cannot exist and fulfill its purpose without the functionality of its organism. Therefore, political life, as with any life, is connected with the political organism. Political life may be defined as an aspect of political reality that is based on the functionality of the political organism. In fact, the essence of political life is associated with the structure of the relevant political organism, and is defined by the organism\’s components. For instance, under a democratic regime, political life consists of, first of all, a number of political relationships, above all the relationship between the government and the opposition, which are the fundamental components of the political organism. Political life also consists of the interconnections that constitute the system of this organism (the political system). The purpose of political life, as a component of political reality, includes providing a medium for the formation of polycies. Based on the existence, and the functionality, of political life, decisions are made, and thus conditions are created for the role of the politicswithin the social management system, i. e. pre-formation of political influence. This is its specific role within the political structure.Another aspect of political reality is political influence, which relates to the political purpose of the social management tool. Unlike political life, political influence is affected by the overall mission of the politics. Political influence is derived from the adoption of government resolutions, and relates to the fact that, through these resolutions, executive actions and the whole essence of management are defined. Political influence is a component of political reality that defines the direction of executive activities.Political influence as a term, and as an entity, has not been studied in the political studies, and that is why it requires special consideration. It devours the instrument and the direction of this influence and recognized by means of more frequent phenomena such as, for instance, the political regime and the political process. When defining the direction of executive activities, political influence is the main instrument of social management, and one on which other functions within the system depend. Because of the part that political influence plays, it is characterized as a primary type of political reality.Another element of the political structure is political culture, which influences the way in which political power is used, and thus the way in which political life and political influence are implemented. Basically, this refers to the order of implementation, which is defined through the means by which political power is used, and represented by protocols for adopting government resolutions. Political culture is an aspect of political reality that is associated with the rules for the adoption of government resolutions. This aspect of political reality may be characterized as being technological.The essence of each of the above elements of political reality is defined through the combination of other, more specific, political elements, which together form particular groups. Each of these elements is related solely to «its own» group of the political elements. Political life develops as a function of influences which include political relations and the political system, which characterize the functionality of the political organism. Political influence is implemented through the political regime and the political process, which define the instrument and its means of influence. Finally, political culture is defined by the means by which political power is used, and is represented by protocols for the adoption of government resolutions. For instance, democratic political culture is associated with the adoption of government resolutions through polling which is based on the majority principle. As a result, it is noted that the new research paradigm can be used in the study of a number of aspects of political science, which are fundamental to political knowledge. The new paradigm also lays the foundations for the establishment of relationships and hierarchy between them.
Бондарев В.Г., Сафаров Р.А. - The Matter of Legislative Definition of Political Activities in the Russian Federation

DOI:
10.7256/1339-3057.2013.2.10261

Аннотация: This article substantiates the necessity of legislative definition of the term “political activities” and the presence thereof and the legal grounds for its implementation in the legislation of the Russian Federation. Attention was drawn to the downsides by which political activities are defined in the revised Federal Law of the Russian Federation, dated 12th January 1996 No. 7-FZ “On Non-Commercial Entities”. The authors believe that it is necessary to change the way of defining the extent of the political activities’ meaning and propose, above all, to include the activities of political figures and other persons whose actions in political relations are of a professional nature. These persons must be reflected in the law of the Russian Federation on political activities, as specific managers thereof. This is supported by a number of political figures of Russia. Facts and information on the legal regulation of political activities in the USA and the UK were provided in the article. The authors provide a comprehensive definition of the political activities and reasoning thereof, state general types of political activities, and provide regulations associated with the legal regime for the purposes of its execution. They propose the legalization of lobbying activities in Russia, due to the fact that it is an extremely important type of activity. It was noted that the supervision over the elections was only executed by the professionals in election law and voters’ behavior; and by means of conflict management they can optimize the election process in Russia, but in order to do so, these persons must be provided with the status of managers of political activities. The article was written using a considerable amount of the regulatory documents and other information sources. As research methods, the authors used: (a) the examination of the regulatory and legal instruments and legal literature; and (b) the legal evaluation of the provisions regulating political relations in Russia and other countries. The authors’ proposals in relation to the definition of the term “political activi-ties”, the extent of the meaning thereof and legal grounds for its implementation are well-reasoned and may be used in the lawmaking process of the Russian Federation.
V.G. Bondarev, R.A. Sapharov - The Matter of Legislative Definition of Political Activities in the Russian Federation c. 53-64

DOI:
10.25136/1339-3057.2013.2.63476

Аннотация: This article substantiates the necessity of legislative definition of the term “political activities\’ and the presence thereof and the legal grounds for its implementation in the legislation of the Russian Federation.Attention was drawn to the downsides by which political activities are defined in the revised Federal Law of the Russian Federation, dated 12th January 1996 No. 7-FZ “On Non-Commercial Entities”. The authors believe that it is necessary to change the way of defining the extent of the political activities\’ meaning and propose, above all, to include the activities of political figures and other persons whose actions in political relations are of a professional nature. These persons must be reflected in the law of the Russian Federation on political activities, as specific managers thereof. This is supported by a number of political figures of Russia. Facts and information on the legal regulation of political activities in the USA and the UK were provided in the article.The authors provide a comprehensive definition of the political activities and reasoning thereof, state general types of political activities, and provide regulations associated with the legal regime for the purposes of its execution. They propose the legalization of lobbying activities in Russia, due to the fact that it is an extremely important type of activity.It was noted that the supervision over the elections was only executed by the professionals in election law and voters\’ behavior; and by means of conflict management they can optimize the election process in Russia, but in order to do so, these persons must be provided with the status of managers of political activities.The article was written using a considerable amount of the regulatory documents and other information sources. As research methods, the authors used: (a) the examination of the regulatory and legal instruments and legal literature; and (b) the legal evaluation of the provisions regulating political relations in Russia and other countries.The authors\’ proposals in relation to the definition of the term “political activities”, the extent of the meaning thereof and legal grounds for its implementation are well-reasoned and may be used in the lawmaking process of the Russian Federation.
Economics
Даниленко Д.В. - The policy and structure of an exclusively renewable energy market

DOI:
10.7256/1339-3057.2013.2.10035

Аннотация: This paper considers the concepts of an exclusively renewable energy policy and an exclusively renewable energy market on the basis of a hypothesis that the end of the fossil energy era is imminent. It examines current energy policies and their suitability for transition to an exclusively renewable energy market as well as drawing on some possibilities for integrating renewable energy policies into mainstream energy policies. The major part of the paper is devoted to the study of an exclusively renewable energy market structure which would consist almost exclusively of renewable electricity and not biofuels. The qualities of various renewable energy sources are considered in relation to the potential for individual energy production (end-consumer energy production). Individual or end-consumer energy production is considered to be the dominant trend in an exclusively renewable energy market.
D.V. Danilenko - The Policy and Structure of an Exclusively Renewable Energy Market c. 65-74

DOI:
10.25136/1339-3057.2013.2.63477

Аннотация: This paper considers the concepts of an exclusively renewable energy policy and an exclusively renewable energy market on the basis of a hypothesis that the end of the fossil energy era is imminent. It examines current energy policies and their suitability for transition to an exclusively renewable energy market as well as drawing on some possibilities for integrating renewable energy policies into mainstream energy policies. The major part of the paper is devoted to the study of an exclusively renewable energy market structure which would consist almost exclusively of renewable electricity and not biofuels. The qualities of various renewable energy sources are considered in relation to the potential for individual energy production (end-consumer energy production). Individual or end-consumer energy production is considered to be the dominant trend in an exclusively renewable energy market.
Баженов А.А., Чернятьева В.Г. - Modern methods of estimation of business evaluation

DOI:
10.7256/1339-3057.2013.2.9985

Аннотация: The article analyses the problems of the imperfection of the target function of the estimation of business evaluation and modern methods of its carrying out. The influence of a wide range of methodological and legislative factors on the perfection of the methods of the estimation of business evaluation is also under analysis in the work. The peculiar feature of this research is a certain structure including some approaches to the business evaluation. The analysis of the essence of each approach of the estimation of business evaluation is carried out in the article. The authors of the article pay special attention to the application of each approach of the estimation of business evaluation. The effectiveness of the use of various methods of the estimation while business managing and reorganizing is also underlined in the article. The done research draws to the conclusion of the necessity of perfecting modern and inventing new methods of the estimation of business evaluation taking into account the principles of systematic approach and consumption properties of an enterprise. One of the main factors drawn into the focus is the formation of the integrated information area under up-to-date economic circumstances.
A.A. Bazhenov, V.G. Chernyatjeva - Modern Methods of Estimation of Business Evaluation c. 75-81

DOI:
10.25136/1339-3057.2013.2.63478

Аннотация: The article analyses the problems of the imperfection of the target function of the estimation of business evaluation and modern methods of its carrying out. The influence of a wide range of methodological and legislative factors on the perfection of the methods of the estimation of business evaluation is also under analysis in the work. The peculiar feature of this research is a certain structure including some approaches to the business evaluation. The analysis of the essence of each approach of the estimation of business evaluation is carried out in the article. The authors of the article pay special attention to the application of each approach of the estimation of business evaluation. The effectiveness of the use of various methods of the estimation while business managing and reorganizing is also underlined in the article. The done research draws to the conclusion of the necessity of perfecting modern and inventing new methods of the estimation of business evaluation taking into account the principles of systematic approach and consumption properties of an enterprise. One of the main factors drawn into the focus is the formation of the integrated information area under up-to-date economic circumstances.
Мусаева Х.М. - Musaeva Khaibat Magomedtagirovna(Мусаева Хайбат Магомедтагировна) FGBOU VPO "Dagestan State University", Russian Federation, 367025, Republic of Dagestan, Makhachkala, Gadzhiev St. 43, "and", xaibat27@rambler.ru 8988-213-22 – 55,About increase of efficiency of tax planning: the theorist - methodological and practical aspects

DOI:
10.7256/1339-3057.2013.2.10066

Аннотация: Are investigated the theorist – methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept "tax planning" is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept "tax planning" is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed
K.M. Musaeva - About Increase of Efficiency of Tax Planning: the Theorist — Methodological and Practical Aspects c. 82-90

DOI:
10.25136/1339-3057.2013.2.63479

Аннотация: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed
Communication
Teymouri W., Biglari B. - Tourism: An Appropriate Model to Educate World Citizenship

DOI:
10.7256/1339-3057.2013.2.9616

Аннотация: The tourism makes possible the opportunity for the direct cultural interaction between the human different groups in the form of the host and tourist in the environment by the name of “Destination”. In fact the tourists and the host communities experience temporarily a kind of the common citizenship life beside each other. They live together while learning each other’s culture. They notice existent differences and common things at their cultures and values however they learn to respect each other’s rules, norms and customs. The present paper strives to study briefly the characteristics of globalized world and world citizenship while emphasizing the exclusive role and importance of tourism industry as an appropriate tool and opportunity for learning the needed skills and applied teachings for the world citizens.
W. Teymouri, B. Biglari - Tourism: an Appropriate Model to Educate World Citizenship c. 91-101

DOI:
10.25136/1339-3057.2013.2.63480

Аннотация: The tourism makes possible the opportunity for the direct cultural interaction between the human different groups in the form of the host and tourist in the environment by the name of “Destination”. In fact the tourists and the host communities experience temporarily a kind of the common citizenship life beside each other. They live together while learning each other\’s culture. They notice existent differences and common things at their cultures and values however they learn to respect each other\’s rules, norms and customs. The present paper strives to study briefly the characteristics of globalized world and world citizenship while emphasizing the exclusive role and importance of tourism industry as an appropriate tool and opportunity for learning the needed skills and applied teachings for the world citizens.
Cultural and ethnic studies
Асадуллаев И.К. - Totem the Donkey. A hypothesis about unification of Aryan clans and tribes is confirmed?

DOI:
10.7256/1339-3057.2013.2.9433

Аннотация: The oldest totem–donkey appeared at the earliest stage of mankind and was used by the ancient Iranian peoples, who, perhaps, through the way of unions of other clans and tribes handed down to them the conception and name of their god-totem–donkey many thousands of years ago, before Avesta, which possesses a cult of the donkey. It was these clans and tribes who admitted the name of the forebears of Iranian peoples – Aryas. Inconsiderable and various differences of the stable term “khar” (donkey) acquired a sacred meaning. There couldn’t be a casual double coincidence in phonetics and semantics: aryas, Kharu Artovskiy, Khaara Berezaiti, kharsang, khargush, Kharris, charisma, Kharri Krishna, Kharon and Kharits, Kharishchandra, Khovar, Khuroson, Khorazm, Khurshed, Khvarna, Kharob, Akhura Mazda and Ankhra-Manyu and the others mean superhuman, sacred, immense, supernatural. This hypothesis is confirmed by the archeological excavations of the regal burial of a donkey in Margian civilization, conducted by Sarianidi V. I.
I.K. Asadullaev - Totem the Donkey. A hypothesis About Unification of Aryan Clans and Tribes is Confirmed? c. 102-113

DOI:
10.25136/1339-3057.2013.2.63481

Аннотация: The oldest totem–donkey appeared at the earliest stage of mankind and was used by the ancient Iranian peoples, who, perhaps, through the way of unions of other clans and tribes handed down to them the conception and name of their god-totem–donkey many thousands of years ago, before Avesta, which possesses a cult of the donkey. It was these clans and tribes who admitted the name of the forebears of Iranian peoples — Aryas. Inconsiderable and various differences of the stable term «khar» (donkey) acquired a sacred meaning. There couldn\’t be a casual double coincidence in phonetics and semantics: aryas, Kharu Artovskiy, Khaara Berezaiti, kharsang, khargush, Kharris, charisma, Kharri Krishna, Kharon and Kharits, Kharishchandra, Khovar, Khuroson, Khorazm, Khurshed, Khvarna, Kharob, Akhura Mazda and Ankhra-Manyu and the others mean superhuman, sacred, immense, supernatural. This hypothesis is confirmed by the archeological excavations of the regal burial of a donkey in Margian civilization, conducted by Sarianidi V. I.
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