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Совершенствование системы управления налоговыми рисками на примере ОАО «Магнитогорский Металлургический Комбинат» : магистерская диссертация / Improvement of the tax risk management system by the example of OJSC "Magnitogorsk Iron and Steel Works"Филипова, Д. В., Filipova, D. V. January 2017 (has links)
Магистерская диссертация посвящена анализу налоговых рисков ОАО «Магнитогорский металлургический комбинат» и разработке рекомендация по их снижению.В диссертации описаны факторы возникновения налоговых рисков, а также рассчитаны конкретные риски по налогу на прибыль и НДС объекта исследования (в рамках второй главы диссертации).
В третьей главе представлены рекомендации по минимизации выявленных налоговых рисков, а также предложена система управления налоговыми рисками ОАО «Магнитогорский металлургический комбинат» с выделением ее составных частей. Автором также предложены управленческие решения в отношении совершенствования внутренней налоговой политикиОАО «Магнитогорский Металлургический Комбинат». / The master's thesis is devoted to the analysis of tax risks of OJSC "Magnitogorsk Iron and Steel Works" and developmentof recommendations on such taxrisks mitigation. The master'sthesis describes factors of tax risks emersion, and presents specific risks for the corporate profit tax and VAT calculation (within the framework of the second chapter of the thesis).
The third chapter of provides recommendations for identified tax risksmitigation, and proposes a system oftax risks management of OJSC "Magnitogorsk Iron and Steel Works" including the identification of its components. The author also proposes management solutions for improving the internal tax policy ofOJSC "Magnitogorsk Iron and Steel Works".
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From the "rising tide" to solidarity: disrupting dominant crisis discourses in dementia social policy in neoliberal timesMacLeod, Suzanne 26 March 2014 (has links)
As a social worker practising in long-term residential care for people living with dementia, I am alarmed by discourses in the media and health policy that construct persons living with dementia and their health care needs as a threatening “rising tide” or crisis. I am particularly concerned about the material effects such dominant discourses, and the values they uphold, might have on the collective provision of care and support for our elderly citizens in the present neoliberal economic and political context of health care. To better understand how dominant discourses about dementia work at this time when Canada’s population is aging and the number of persons living with dementia is anticipated to increase, I have rooted my thesis in poststructural methodology. My research method is a discourse analysis, which draws on Foucault’s archaeological and genealogical concepts, to examine two contemporary health policy documents related to dementia care – one national and one provincial. I also incorporate some poetic representation – or found poetry – to write up my findings. While deconstructing and disrupting taken for granted dominant crisis discourses on dementia in health policy, my research also makes space for alternative constructions to support discursive and health policy possibilities in solidarity with persons living with dementia so that they may thrive. / Graduate / 0452 / 0680 / 0351 / macsuz@shaw.ca
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From the "rising tide" to solidarity: disrupting dominant crisis discourses in dementia social policy in neoliberal timesMacLeod, Suzanne 26 March 2014 (has links)
As a social worker practising in long-term residential care for people living with dementia, I am alarmed by discourses in the media and health policy that construct persons living with dementia and their health care needs as a threatening “rising tide” or crisis. I am particularly concerned about the material effects such dominant discourses, and the values they uphold, might have on the collective provision of care and support for our elderly citizens in the present neoliberal economic and political context of health care. To better understand how dominant discourses about dementia work at this time when Canada’s population is aging and the number of persons living with dementia is anticipated to increase, I have rooted my thesis in poststructural methodology. My research method is a discourse analysis, which draws on Foucault’s archaeological and genealogical concepts, to examine two contemporary health policy documents related to dementia care – one national and one provincial. I also incorporate some poetic representation – or found poetry – to write up my findings. While deconstructing and disrupting taken for granted dominant crisis discourses on dementia in health policy, my research also makes space for alternative constructions to support discursive and health policy possibilities in solidarity with persons living with dementia so that they may thrive. / Graduate / 0452 / 0680 / 0351 / macsuz@shaw.ca
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