АННОТАЦИИ СТАТЕЙ НА АНГЛИЙСКОМ ЯЗЫКЕ | Вестн. Том. гос. ун-та. 2010. № 338.


SUMMARIES OF THE ARTICLES IN ENGLISH.pdf PHILOLOGYР. 7. Baydak Alexandra V. Tomsk Polytechnic University. MEANS OF EXPRESSING ANIMATENESS/INANIMATENESS IN THE SELKUP LANGUAGE. In the linguistic literature the division between alive and non-alive subjects is connected with the category of animateness/inanimateness. The meaning of this category is to reflect the vital relation found in reality: alive - non-alive, which is of high importance in practice. A theory, according to which animateness/inanimateness is a proto-category for three gender systems, is widely spread in linguistics. The modern Selkup language does not recognize the category of gender, though the category of animateness/inanimateness was traced in the 20th century. The article tries to specify in what way the division between alive and non-alive, present in the mind of the Selkup people, is reflected in their language (i.e., to analyse the means of expressing animateness/inanimateness by the Selkup language). It needs to be noted that in other Samoyedic languages the class division into animate/inanimate is not typical. The Selkup language recognizes locative (2) with ending -nan, which is to be used with animate subjects, and locative (1) with ending -qit, which can be used with any nouns. The analysis of the actual data cited in the article shows that the ending -nan can be used not only with animate nouns but also with those that are traditionally considered to be inanimate. These nouns are 'river', 'wind', 'stone', 'birch'. The ethnographic data prove that it is not accidental: most probably the Selkup people considered these subjects to be alive. (Personal-) possessive suffixes can be numbered among the linguistic markers to identify the alive in the mind of the Selkup. The term (personal-) possessive suffixes in itself shows that the elements denote a person and the idea of belonging to the person. In the Selkup language the (personal-) possessive suffixes are added to specific nouns, namely those that refer to alive subjects. These are nouns denoting relative and similar relations, parts of the human body or of the animal, and the items comprising the household and everyday life of people. At the syntactic level the animateness/inanimateness is expressed in the form of co-occurrence of nouns with animately/inanimately marked verbs. The criterion of co-occurrence with animately marked verbs is very important, as it is specific for the Selkup language. In this language (unlike in many other languages) the verbs denoting movement have nearly no co-occurrence with nouns unable to move independently. Key words: the Selkup language; culture; animateness; inanimateness.Р. 13. Iskhakova Zemfira Z. Bashkir State University. METHODOLOGY OF GENDER DISCOURSE ANALYSIS (USING FRENCH AND ENGLISH EMOTIVE TEXTS). The paper details the methodology of emotive discourse analysis on the basis of gender theory. There is some linguistic material in the article to illustrate the use of this methodology. Thus, the present paper reveals intralanguage similarities and distinctions in the men's and women's use of emotive adjectives in the English discourse of the 19th-20th centuries. Key words: woman's speech; man's speech; emotive devices; frequency.Р. 19. Karabykov Anton V. Omsk Law Institute. THE ROMAN LINGUISTIC THEORY IN THE SOCIOCULTURAL CONTEXT OF 1 B.C. - 1 A.D. The present article is devoted to an analysis of a correlation existing between the mode of language use, the naïve everyday ontology of language, and the linguistic theory in their determination by the Roman intellectuals' mentality and world-view in 1 B.C. - 1 A.D. In the firs part of the paper the author explores an influence of pansemiotism - an ability to manifest a sign (signum) -upon perception of language essence in the Roman culture. The consequence of the influence was that the language did not have a privileged ontological status. The Romans saw signs of its ontological imperfection in relativity of its meanings and its changeability. A conventional nominalistic attitude towards the language was manifested first of all in that what can be generally called speech culture. The multifold practice of a conscious and purposeful refinement of the speech had as its metaphysic basement a notion of a total progress occurring in the world and fatalism peculiar to the Romans in that time. Having considered the factors determining a creation of the Roman linguistic theory the author comes to an analysis of its conceptual core connected with questions of language origin and genesis. Like Epicurus' disciples stoics solved a problem of language origin par excellence according to a deterministic principle. Proceeding from an idea of universe rationality stoics offered their solution to an old problem of how, naturally or conventionally, first names had been given to things. They found both positions right in their own way: the language had arisen both naturally and conventionally. As far as a problem of language development is concerned there was a tense discussion about it known as the analogists and the anomalists' dispute. The anomalists thought the main thing directing a language dynamics was conscious and unconscious efforts of people as well as other spontaneously happening circumstances. The adherents of the analogy stated the language changed according to its own specific rules. In conclusion of the article the author claims that the sociocultural determinedness of the linguistic theory manifested first in a selection of problems postulated as most important and in the intellectual approaches to their solution and was further elaborated by the followers of concurrent schools (stoics and epicureans; adherents of the analogism and the anomalism). It was argued that in spite of all differences in those approaches and methods their metaphysic basement were common in many ways, because they were predetermined by universal intellectual orientations and notions dominating an elite sphere of that epoch. Key words: Ancient Rome; linguistic theory; language.Р. 26. Nesterenko Oleg V. Tomsk State University. DOMESTICATION AND DEFAMILIARIZATION IN CHRISTOPHER ENGLISH'S TRANSLATION OF N.V. GOGOL'S DEAD SOULS. One of the merits of Christopher English's 1998 translation of Dead Souls that sets it apart from earlier versions is his treatment of the theme of language which is depicted as possessing a certain cultural and ethnic identity. English is extremely attentive to the fragments of the poema in which Gogol defamiliarizes language, focusing not on the fictional reality, but rather on its linguistic presentation. English's translation is scrupulous and creative in reproduction of various terms, names, nicknames, - to verbal realities, in general. When translating these verbal realities English uses both domesticating and defamiliarizing techniques. The text undergoes cultural adaptation to become a fact of the European culture through translation which results in the introduction of a great number of foreign insertions. This renders Gogol's word more elitist, refined, intellectual (especially through the use of Latinisms). Although this code of intellectuality is not characteristic of Gogol's works, these 242renderings may serve as an adequate vehicle of integration of the most Russian work into the foreign linguistic environment of the European discourse. Foreignization is used in the fragments where Gogol himself defamiliarizes the language. The fragments in question contain idiomatic expressions. Idioms in Gogol's text are frequently accompanied by a marker that emphasizes (or models) their exotism, unseamlessness - a certain quotation formula signaling the introduction of a strange, foreign word. One such formula is as the expression goes here in Russia. The use of these formulas may be considered as an attempt to model an objective viewpoint that would be in line with Gogol's ambition to show all of Russia, albeit from one side. Gogol's defamiliarization allows verbatim translation of these idioms devoid of any pragmatic adaptations, because the text of the original itself frees the translator of the necessity to look for an idiom about which one might say: as the expression goes here in England. From our point of view, it is the balance between defamiliarization (which allows to preserve cultural veracity) and domestication that distinguishes English's translation among other versions. Key words: translation; domestication; defamiliarization.Р. 30. Fu Xiao. Tomsk State University. LINGUISTIC REPRESENTATION OF IMPERATIVE MEANING IN THE SPEECH GENRE OF ORDER IN RUSSIAN FOLKTALES. In the course of social interaction every person enters various social thematic relations with language reflecting their realizations. Providing adequacy of communication, a speaker uses language means according to the role, which is realized in a specific communicative situation. Speech genre in this case acts as a communicative context in which social thematic relations between communicants are shown. One of important conditions of realization of social thematic relations is imperative speech genres, the communicative core of which forms expression of motives to action. On the material of Russian folktales language means of expression of imperative meaning in the speech genre of order are analysed, which correspond to realization of high social roles. The speech genre of order comprises the following semantic pragmatics components: 1) I (the speaker) have a power to stimulate you to action, and you (the addressee) are aware of this; 2) motivation comes from the speaker who has enough right to bind the addressee to make actions; 3) a high social role of the speaker formulates a set of standards regulating speech and actions of the communicants. The communicative pragmatic approach to the research of the speech genre of order allows talking about a wide range of language structures, the aim of which is to actualise imperative meaning. In the texts of the Russian folktales the imperative meaning of the speech genre of order is coded by means of many language signs, which allow differentiating direct and indirect types of motivation. Items of lexical-morphological and syntactic levels express the direct form of the motive. They are: 1) the imperative in form of the second and third persons with the particle let; 2) performative verbs to order, to cause, to induce somebody to do something in the first person of the present tense; they can be grammatically combined with the infinitive and imperative forms; 3) infinitive forms; 4) elliptical sentences; 5) imperative interjections; 6) construction of conjunction that + verb in the past tense. Markers of emotional expressive tones of order are the pronominal subject you in postposition, particles well, hey, now then, adverbs right away, momentarily, exactly and so on. Interrogative sentences and statements with the meaning of threat represent the indirect type of order in the speech genre of order. Description of situations of the speech genre of order is made by means of the verb to order in the singular of the past tense and constructions with the noun order: to deliver an order, my/his/her order, order of somebody, and so on. Reference to the texts of Russian folktales reflecting the speech genre of order admits to see deep penetration of social thematic factor into the language structure. Key words: social thematic relations; speech genre of order; imperative meaning; Russian folktales.Р. 34. Tsvetkova Nina V. Pskov Pedagogical University. NOVEL HIERARCHY IN SHEVYRYOV'S PHILOLOGICAL STUDIES. It is the first time when the theory and practice of the novel is being analyzed both as a literature type and a genre in Shevyryov's criticism. Shevyryov is a scholar of philology and a journalist who worked at the end of 1820-40s. He presents the conception of history of foreign and contemporary Russian literature through esthetical author's hierarchic levels: creator, composer, and artisan. Key words: theory; novel; fiction; literary criticism.PHILOSOPHY, SOCIAL AND POLITICAL SCIENCESР. 39. Kalimullina Neylya R. Tomsk State University. THE PECULIARITIES OF THE AUTHORITY PHENOMENON DEFINITION IN THE TRADITION OF POST-MODERNISM PHILOSOPHY. The article considers the definition of the authority within the postmodernist conceptualization in which the authority phenomenon is highlighted not simply as an element of the research, but the object and the subject of great attention of the researcher where all social relations are interesting in the extent in which they represent the authority. As theoretical base of research the works of key figures of the French postmodernist philosophy were used, such as M.Fuko, J.Bodrijjar, J.Delez, J.-F. Liotar. In this work the author points out three levels of the authority phenomenon definition in the tradition of postmodernism philosophy: reverse definition, positive and critical consideration of the following phenomenon. The first level represents the definition of authority through critical remarks of representatives of postmodernist concept of the authority on the positions of different variations of the causal concept of the authority. In fact, the postmodernism philosophy positions itself within this distinction. It is concluded that no significant differences were observed within this reverse level of the authority phenomenon consideration in postmodernism tradition, according to authors' interpretations. Within the second level the fundamentals in the definition of the authority phenomenon offered by postmodernism philosophy are represented. The authority phenomenon is considered as bilateral: on the one hand, the authority is carried out through already existing structures and their elements (authority institutes, state machine, subjects of the authority), on the other hand, - it creates these structures and elements of realization of the authority (the micro level of the authority). The comprehension of the authority offered by the postmodernism concept has a claim on disclosure of the fundamental bases of society and all its institutes, including the authority institutes. In the postmodernist concept of the authority the traditional authority definition deals not with the authority itself, but with the results of its effects. The third level that is marked out in the authority phenomenon research within the tradition of postmodernism philosophy is connected with divergences from such tradition in the authority definition. Here the basic critical remarks in relation to the authority definition in postmodernism philosophy are given by the representatives of this tradition. On this level three problems related to the interpretation of the authority phenomenon offered in the postmodernist conceptualisation were revealed: the problem of the choke hold, the problem of resistance to the authorities and the problem of endless dispersion of the authority. Key words: authority phenomenon; micro level of authority; resistance.243Р. 42. Kondrashina Maria N. Tomsk State University. MASS MEDIA AS THE AGENT IN PUBLIC POLICY (THEORETICAL ASPECT). In the article the author suggests to consider mass media not only as the basic communicative form of public policy organization, but also as an integral structure. Thus, economic and organizational aspects of its activity influence mass-media execution of its functions in the public policy sphere. The solution of the problem of formation of effective strategy of behaviour depends, first of all, on the way of the analysis of mass media and development of corresponding recommendations on its basis. Besides, an important factor is the concrete definition of the concept mass media. In the "mass media" definition there are a lot of subjects that intertwine, and there appears a problem of ordering of such various points of view. In the most general sense it is possible to present mass media as a universal name for the forms of communication aimed at the mass audience and realized through a certain information transfer channel. The concept of mass media becomes defined only in combination with certain concretising indicators, the information transfer channel, distribution area, genre characteristics etc. are among them. Such understanding of mass media in combination with their placement in the public policy sphere allows analysing the problems of mass media functioning most effectively. The position which mass media occupies in public policy sphere can be considered in two various aspects: firstly, from the point of view of external factors of environment - relative properties (real position in the sphere), secondly, from the position of internal properties, with the necessity characteristic of the agent. In this case, the definition of the agent position in the sphere means consideration of capitals, and definition of internal conditions - the analysis of habitus structures belonging to the agent. Key words: mass media; public policy; information transfer.Р. 46. Kruglov Viktor L. Krasnoyarsk State Academy of Music and Theatre. THEATRES OF NOESIS: TRUE CONTEMPLATION AND FREE ACTION. Leaning upon F.Bacon and G.Shpet's ideas the author argues about the nature of noesis in view of the following theoretical reason: what is noesis`s true contemplation and free action in a context of the doctrine about idola theatri? What is the interaction between poethis and noesis during the process of becoming theoretical knowledge? What decision of a problem is offered within the tradition of Russian philosophical idea? The F.Bacon's project of human reason, free from the consent in error, did not assume the refusal of approach true to be true: methodical eradication of idols had no intention to slight neither feelings, nor personal experience, neither belief, nor cultural traditions and authority of art. Hence, a question is: how much reasons and borders of theoretical reason will be coordinated with other true of the person? - instead of in an aggressive temptation of illusive claims of noesis unlimited opportunities. Or, along the same lines, - how much the pure reason is capable to avoid last scepticism of theoretical idea? At the crossroads aspirations to true and wanderings in true noesis are also justified by time immemorial critical spirit, connecting ways of reason with judgment of a human way. And in this quality knowledge is always an essence ethos of an epoch, approving the claims to true. In Russia G. Shpet was one of the first who explored an independent theme and has started to study dynamic unity of creative components of consciousness in detail. The thinker has convincingly proved that in dynamics of transformation, noesis cultivates and creates a special space - sphere is formal-conceivable, sphere of pure ontological forms, - that is, not abolishing but continuing the work of a poetic action. Hence, the historical role of noesis - destruction, is more true; it is the exhaustion of a myth; it cannot be executed completely and is expressive-poetic experience of an epoch. Key words: noesis; poethis; knowledge; idola theatri; image; concept.Р. 52. Lavrenova Olga A. Russian Research Institute for Cultural and Natural Heritage named after Dmitry Likhachev. TIME IS MORE THAN SPACE…. HISTORICAL AND MYTHOLOGICAL TIMES WITHIN CULTURAL LANDSCAPE. The article focuses on interpreting such features of the world picture as the sense of time and space, the comprehension of the dichotomy of sacred-profane in the cultural landscape. Universal categories of culture, determining its mentality and existence create a sustainable object, which Aron Gurevich defines as the model of the world (world view, image of the world), typical for a given culture and era, the grid, which determines the perception of reality and the nature of activity. Universal categories form the basic cognitive matrix and the basic semantic tools of culture. Such subtle categories as time and transcendence can be expressed through a symbol and a sign, and respectively they can also be expressed in the semantics of cultural landscape. The author shows time as a category of culture, manifested in cultural landscape. Temporal and spatial concepts vary in different types of cultures, they pass on from generation to generation for centuries, or they are replaced by a new paradigm for decades. The correlation of space and time is interesting in the point where the model of the world, from the archaic to the modern one, admits interaction and interpenetration of these categories. In cultural landscape time has several rhythms, it takes on spatial characteristics: it has loci or clusters, where it is concentrated, there are ways it moves along with the nomads and innovations, there are crossroads where it is possible both the direct and the reverse flow of time. Different rhythms of time, manifesting themselves in cultural space, endow cultural landscape with the property of fluidity and plasticity. Geological, mythological, historical and physical time is always an element of cultural landscape. Through the process of semiosis certain loci in cultural landscape can even express such categories as eternity and timelessness. As a result, cultural landscape becomes the landscape of time, where the names of places appear as signs of the quality of time generated by culture. This allows us to build a spatial metaphor for time, sealing its sense of human exploration. Understanding space-time in its diversity constantly creates new meanings in culture, expands the boundaries of semiosphere. Key words: time; space; cultural landscape.Р. 57. Molokova Margarita A. Orlovsk Regional Academy of Government Service. POLITICAL ACTIVITY OF OPPOSITION. In the present paper one of the most significant aspects of the political life of Russian society is discussed: the political activity of opposition. In the present-day world there is a continuous state of exploration of political system models. Accordingly, there is an actual interest to processes of formation and development of opposition parties in modern Russia. The formation and the development of political parties in the history of Russia in the 19th-20th centuries occurred in deep opposition. In 1960-80s, during the last days of the Soviet history, the prerequisites of the formation of the basic course of the current Russian political opposition were formed. From this article we can learn about the history of formation and development of the Russian political opposition from the end of 1980s up to the present days, about organisations, which represent loyal opposition and semi-opposition, and also about the basic disloyal opposition in Russia. For understanding modern Russian political opposition, it is necessary to define the general stages of formation of the political party system in Russia: 1. 1989 - 1991. First informal associations appeared. Then oppositional political parties appeared. These parties were united by the shared objective - struggle against the CPSU. At the same time political parties out of the CPSU were formed. They supported communistic ideology and preservation of the USSR. 2. The beginning of 1990s (from 1991 up to the first half of 1993) - the period of the highest influence of Liberal parties. 3. From the second half of 1993 up to 1995 - a sharp decrease in influence of Liberal244parties, the strengthening of positions of the Liberal Democratic Party, the beginning of revival of the Communist Party of the Russian Federation. 4. 1996 - 1999 - the strengthening of the Communist Party of the Russian Federation in regions, the central power is supervised by Liberal parties. 5. 1999 - 2003 - the change of the basic opposition of the left and the right changes to the rivalry of the left of the Communist Parties of the Russian Federation and centrists (Yedinstvo (Unity), Yedinaya (United) Russia). There is a decrease in the influence of the Communist Party of the Russian Federation and the strengthening of the position of the party in power. 6. Since 2004 - the strengthening and control of Yedinaya (United) Russia of the central and regional powers. There also were structural changes in the oppositional component. There is a conclusion in the article that the role and the place of the opposition in the Russian political system are not the long-standing phenomenon yet. And the decrease of interest to opposition parties on the part of the society is observed in practical activities today. Key words: political party; opposition; political system.Р. 64. Semenyuk Kseniya A. Siberian State Medical University. NOMADIC SINGULARITY AND THE RIOT OF PRODIGAL SON: REFLECTION ON METAPHORS OF CULTURE. The object of this article is an attempt to reveal metaphorical and mythological context of post-modern philosophy existence in modern culture. In this connection the author addresses one of the most important notions of post-modern discourse - nomadic singularity of Gilles Deleuze, which implicitly contains the reasons for the explanation of modern philosophy and culture condition. The nomadological project of Deleuze and his co-author Felix Guattari supposes distinguishing between two contemporary coexisting types of culture- settled and nomadic. To settled West European culture Deleuze and Guattari opposed the concept of rhizome. The settled West European culture is not completely empty but it doesn't have any future. The rhizome which Deleuze associated with incipient nomadic culture neither has a semantic center nor a single code that could centre this culture. The rhizomorphic environment thereby receives a great creative stimulus to self-organization. The critic perceives Deleuze's project as carcinomatosis of culture because all values, discourses and traditions are intermixed in it. But the target of Deleuze was human exclusion beyond the framework of space and time. In this connection Deleuze actively uses the idea of Nietzshe about Eternal Return. Deleuze interprets the idea of Niezshe as a victory over time and the evidence of nature law. This riot against inevitability was repeated in history of culture over and over again. And if we talk about western culture, one of its mythological dominants was always a myth of rioter who rejected his kith and kin for his unique way. Archetypically this myth was reflected in evangelic parable of a prodigal son. In western tradition the hero of this parable was associated with the humanity which had broken away from God's grace and wanted to look for its own way. This metaphoric analogy makes it possible to reveal those aspects of cultural subconsciousness which are not always evident - the riot of non-classical philosophy against classical philosophy logocentrism played on an old myth of a prodigal son. Thereby, Deleuze's nomadism being one of the most impressive metaphors of modern culture and resulting from eternal desire to live in accordance with its own understanding (but this is fraught with a waste of cultural values, ethical relativity, death of art, etc.) asserts not just some aimless wandering of a body left by the Spirit but a tragically spiritual search of a man on the way to his cultural development. Key words: Nomadism; rhizome; Deleuze; modern culture.CULTUROLOGYР. 68. Berezovskaya Sofya S. Tomsk State University. THE CONCEPT OF A CULTURAL HERO AS A UNIVERSAL PHENOMENON OF CULTURE. The concept of a Cultural hero stimulates, programmes and realizes adaptive and reformative activities of people. It is more effective to investigate this definition in symbiosis with such a philosophic category as a universal phenomenon. The point is about universal phenomena of culture, which are unique bases, eternal ontological constants of human existence. Universal phenomena of culture include norms, values, rules, traditions and other culture's aspects of general character. They are presented at every stage of human development, independently from geographical location, historical time and social order of community. As for existence of universal phenomena of culture, they do not belong to language and reality, but they belong to mentality. A Cultural hero as one of universal phenomena of culture has the same characteristics. This term defines philosophical and mythological personification that models a sacral subject. This person represents some features of the national character. Undoubtedly, the image of a Cultural hero is a necessary notional centre of every culture. That is why the process of forming any culture is constantly accompanied with promoting the before-mentioned heroes. Let us observe the evolution of a Cultural hero in retrospection: Trickster, Devotee, Übermensch. At the very first stage the Trickster is a very important figure. Trickster's contradictory nature was very productive for culture because this character gets rid of all oppositional elements. The Trickster enriches culture with some innovations via the trial-and-error method. As any egoist, he takes care of himself only. By the way, this personage can be the protector of the humankind; he is the ancestor or the demiurge. Trickster's image accumulates the typical features of the Antiquity. Later, the image of a Cultural hero was standardized and aestheticized. The working model (the Trickster) transformed into a more complicated one. The Devotee's type of a hero represents the image of a certain nation. Devotee's special features are the name, altruism, courage and vulnerability. He also has a universal criterion, like the Trickster, the Devotee is always on the way. Sometimes they travel together. In this occasion their relations can be hostile or mutually beneficial. Later a cultural hero comes down from Heaven to Earth. The last attempt of creating an ideal hero was made. Übermensch by F. Nietzsche has Trickster's features (peculiar attitude to life, insolence) and Devotee's somatic beauty. Übermensch is always on the way. Trickster is in eternal travelling without any aim and Devotee's aim is minor, Übermensch has a great aim. Perhaps, the concept of Übermensch is a culmination of the evolution of a cultural hero. However, these three heroes can create a trihedron together only. So, a cultural hero as a fundamental universal phenomenon that maintains semantic stability. It is a paradoxical unity of variability and invariability. Key words: Cultural hero; culture; universal phenomenon; Trickster; Devotee; Übermensch.Р. 72. Korneva Valeriya Yu. Tomsk State University. SYMBOLISM OF KUTIYA IN THE RITUAL CULTURE OF RUSSIANS. In the article the ritual applications of the traditional Russian dish - kutiya - is analysed. It is considered in the anthropological aspect based on the social, biological, and sacral human necessities. The significance of this dish is also explored. The symbolism of kutiya is connected with the service of several cultural themes that form the bases of the traditional ideology. The use of kutiya in ceremonial rites of the annual obedience was supposed to be a gift, with the help of which a human enlisted ancestors' support in those spheres of life, where the result of his activity did not depend on him. Here is an explanation for the ancestors' presence in the festive sacral time,245especially during the New Year holiday, when the future world order was modelled. At the same time the application of kutiya also served as means for support of the transtemporal and interspatial structure of the family, including dead and living persons. The unity was reached with the help of the meal during which dead persons were imagined to be its participants. The sign of kutiya associated with the other world appears in the divination. Elements of divinations - threshold, candle and corner - mark the boundary of their area, where the human being lives, and of the alien one, where dead ancestors live and supernatural omens could come from. The application of kutiya in divinations during Christmas time is determined with the actualisation of communication channels between the world of living beings and the one of dead persons. The presence of kutiya in ceremonial rites of social transition timed to summer holidays is defined by the girl entry into a special age group, which is characterized by her readiness to marriage. The consumed kutiya must give the rite participants the necessary power connected with the life energy. In this case kutiya represented the symbolism of cereals it was made of (cereals represented the concentration of the vital force, the embryo of a new life). Key words: kutiya; calendar ceremonial rites; symbolism of the culture.Р. 76. Pravda Vera L. Kuzbass State Technical University (Kemerovo). EVOLUTION OF HEROES: FROM PALEOVENUSIS TO POSTHUMAN. The article is devoted to the research of heroes - suggestive, super significant characters of the cultural space that accumulate the main values of the epoch in themselves, represent the ideal life model and are cult objects. Special attention is paid to the heroes' attitude to death because death is the irreducibility that distinctly highlights the world of personal values. The first heroines who meet us at the origin of cultural genesis are paleolith venuses. Embodying ordinary features of paleolith women they are a symbol and a pledge of life endlessness as well as a plentiful source and fertile force of the human race. Palaeolithic rock painting introduces the first hero, namely a beast or a man who has gained the strength of beasts and birds and as a result has acquired superman's qualities, the qualities of a spirit and a host for spirits. The brightest hero of the first eastern civilizations is Gilgamesh - an epic character, a philosopher and an ascetic looking for immortality. In the Ancient Egypt there aren't any heroes except a pharaoh. He combines both divine and human natures, gains all attributes of power, grandeur and bravery. In the Judaic culture a new type of a hero appeared. He is God's choice, a prophet, a holy man following God's will. The higher hero caused by antiquity is half god; he is a child of a false marriage. The ancient hero is interested only in glory and valour; earthly benefits for them are ephemeral. He obtains them easily and loses without regrets. The Christian hero is a saint, a godlike man - the highest point for hero's evolution in culture. In the new age identification of a hero with a personage has taken place. A hero is formed by philosophy and literature and becomes a function of stylistic fashion. In the epoch of post-modernism a new totality is vigorously growing - mass culture with its heroes. The nature of a modern hero is revealed through such attributes as glamour, sexuality, star image. Glamour heroes lead a luxuriant life. Post-modernism destroys meanings. The power of things substitutes the power of meanings. An ancient beast of a man acquires different qualities of many animals accumulating their force; a modern man gains power through possessing things. A special place in the new totality is occupied by a cult of stars - great heroes of the modern age. A star is a new icon. Many stars are spoken about as style icons, epoch icons. A cult of stars has religious feelings as its origin connected with pagan ideas about fate, destiny and luck. The last decades gave a birth to a new hero reigning only in the science and fiction world - a post-modernism man. This type of a human being is a being with physical, mental and intellectual possibilities wondrously expanded as a result of technical progress. It is the highest phase of human development passing into the stage of post-humanity, a crossbreed of a machine that will conquer age, diseases and death. A comparative analysis of heroes' characters of different epochs enables us to see one common feature that can be looked upon as an important cultural problem, namely a problem of some existential, metaphysic incompleteness of an individual. A hero has to be connected with something powerful, meaningful, great, super human (a beast, God, power of science and technical progress) in order to overcome its partiality. Realization of this incompleteness is related to the very beginning of cultural genesis. Humanity as though feels the diversity of an existing human being with the plan of pre-existence and seeks for ultramundane perfection. Key words: heroes; paleolith; ancient orient; antiquity; Christianity; present; post-human.Р. 84. Smokotin Vladimir M. Tomsk State University. THE EMERGENCE AND COMING INTO BEING OF MULTILINGUAL AND MULTICULTURAL EDUCATION UNDER THE CONDITIONS OF TRADITIONAL MONOLINGUAL THINKING.The paper is devoted to the processes of emergence, development and coming into being of bilingual and multilingual education, as well as factors influencing the effectiveness of language education. Multilingual education has a rather long history, and is not a result of the growth of linguistic and cultural self-consciousness and a need for interlingual and intercultural communication in the second half of the 20th century. Unlike most of the European countries, where with the introduction of the compulsory education, the linguistic policies, with the exception of a few multinational states, were directed at supporting monolingualism, in the USA a number of bilingual schools were opened for the children of European immigrants. The organization of bilingual schools allowed ethnic communities to preserve and maintain the cultural and linguistic heritage of the countries of their origin. After the First World War bilingual teaching was ousted from the system of national education as the result of the growth of anti-immigrant sentiments in the American society. Next, the paper presents the analysis of the reasons for the revival of the bilingual education in the USA in the 70s of the 20th century, and of the reasons for the failure of the bilingual education for language minorities on the basis of a number of legislative acts passed by the US Congress in the 60s and 70s. The American legislation on introducing bilingual education was a result of the reaction to the political movements for civil rights. The theoretical basis of bilingual education, which was based on using first the native tongue as the medium of instruction and then changing over to the second language, was provided by the theoreticians of the supportive education in the mother tongue. Bilingual education, however, did not lead to the expected results, and in 2002 the action of the bilingual education law was discontinued. The causes for the bilingual education experiment failure are based in the rejection of early foreign language teaching, which led to artificial delay in the native language education and to depriving students of the advantages of early language teaching in achieving balanced multilingualism. Another conclusion made in the paper concerns the importance of a favourable supportive language environment in providing for the development of balanced multilingualism, which can be achieved through accumulating a rich language experience by participating in diverse language activities in an unconstrained informal setting. Next, the paper considered the experience in organizing multilingual and multicultural education in Europe. In the process of economic and political integration of Europe, multilingualism and multiculturalism were declared the leading principles. Linguists and researchers in the field of language teaching methodology were given the task of looking for ways of achieving individual multilingualism and multiculturalism in the European society. On the basis of an analysis of the organization of multilingual education in the world, the paper proposes a number of measures in developing multilingual programs aimed at balanced multilingualism, including early language teaching, creating a 246favour-renderable supportive language environment and using the Content and Subject Integrated Teaching and Learning, based on the use of the second language as the medium of instruction in non-language subjects. Key words: bilingual and multilingual education; CLIL.HISTORYР. 89. Kudriashev Vyacheslav N. Tomsk State University. NATIONALISM IDEAS OF V.G. BELINSKY'S RESEARCHES. According to V.G. Belinsky, the historical destiny of Russia, its national features were appreciably defined by a geographical position. Being between the Europe and Asia, Russia suffered influence of these civilization centres, which were clearly allocated and opposed as two historical ideals. V.G. Belinsky was convinced that Russian people concerned the European nations. Statehood, customs, faith were the acknowledgement of that. The Asian influence was realized through Horde's Yoke, but "the backwardness" touch had external character, without mentioning spiritual bases of the people. Therefore when Peter 1 directed reforms to Europeanization, he broke only customs, but did not contradict national spirit. V.G. Belinsky according to Gegel's gradation divided all people in "historical" - those who developed together with the progress and were its engines. They have acquired the national status. The "unhistorical" people could not become subjects of progressive development and remained "tribes", they got to an orbit of influence of the "historical" people and entered into their states. Great-Russians are the historical people. In this respect, V.G. Belinsky also connected transition with Peter's 1 transformations, which have generated the Russian empire and Russian nation. According to V.G. Belinsky, these two events were united by logic of history. He underlined that the Russian empire was the national state of the great-Russian people, monolithic and viable. By the right of "the historical" people, great-Russians have united Lithuanian, minor-Russians and other «unhistorical people» who did not have any prospects on independent development. Their inclusion in the structure of Russian state was the natural process of submitting to general historical laws. The «unhistorical» caused minor-Russians to stop at the stage of a tribe and did not develop in the nation. V.G. Belinsky certainly sympathized with heroic struggle of the Zaporozhye Cossacks against the Crimean khans and Poland; but believed that Ukraine had no chances for the victory and formation of an independent state, not only under the influence of an adverse geopolitical arrangement, but, first of all, as a result of primary absence of potential. Мinor-Russia could become only a part of the state created by another nation, and became a part of the Russian empire only due to a happy change of external circumstances. V.G. Belinsky treated this event as certainly positive for minor-Russians. Now they could develop in the tideway of great Russian culture, being acquainted with the culture of the world. The future of minor-Russians connected with great-Russians coincided with the world tendency of strengthening of international communications and was a sign of the general progress. Thus, V.G. Belinsky assumed that Russia, remaining multinational empire, would keep domination of Russian national element in a state system, language and culture. Key words: nation; "historical" people.Р. 93. Lekarenko Oksana G. Tomsk State University. J.F. KENNEDY'S ADMINISTRATION POSITION ON THE ISSUE OF GREAT BRITAIN JOINING THE EEC (MARCH-SEPTEMBER 1961). The post-war American governments were strongly interested in British active participation in the European integration. However, the Eisenhower Administration had been afraid that British membership of the EEC could not be accomplished without diluting it, and so had really done little to encourage the British to apply. After Britain's hopes of including the EEC to a wider European Free Trade Area had failed the Great Britain government decided to join the Common Market. The most pressing reason for Britain's decision was the hope that it could deal more successfully with its serious economic problems and strengthen its special relations with the United States, which strongly urged British membership in the EEC. George Ball, an Under-Secretary of State who was primarily responsible for shaping the new administration's policy towards European integration, forthrightly expressed vigorous American support for British membership of the EEC. Kennedy endorsed this view at his meeting with Macmillan in April 1961. Immediately after this meeting Macmillan felt sufficiently emboldened to seek Cabinet approval for an early application for EEC membership. On 31 July 1961 Macmillan announced in the Commons that preliminary talks to be held with the Six on British entry to the EEC. The Kennedy Administration supported the idea of Britain joining the EEC if Great Britain government would accept the full conditions for membership and would not insist on solutions also for EFTA and Commonwealth countries. Washington was against the EFTA neutrals joining the EEC either as full members or even as associate members. George Ball and David Bruce, an American ambassador in Great Britain, met with British negotiation team shortly before the beginning of negotiations on British entry to the EEC. American politicians once more reiterated their position on unconditional British membership in the EEC. They also agreed on value of maintaining close but informal contacts during negotiations. Kennedy Administration believed that British membership in the EEC would liberalize the trade policy of the Common Market, dilute the Franco-German dominance in the EEC and strengthen transatlantic relations. Key words: Common Market; EC; European integration; transatlantic relations.Р. 97. Munkhanov Vladimir A. Irkutsk State University. DOCUMENTS OF BURYAT STEPPE DUMAS AS A HISTORICAL SOURCE IN INVESTIGATION OF ADMINISTRATIVE POLICY OF RUSSIAN EMPIRE IN 19TH CENTURY IN SIBERIA.The article is devoted to the problem of historical value of documents of Buryat steppe Dumas - institutions of local government of Siberian nomadic peoples, which were founded according to The statute of administration of native peoples of 1822. This group of historical sources is examined in context of investigation of administrative policy of Russian Empire in the 19th century in Siberia. The author carries out classification of these institutions and analyses their place in administrative structure of Siberia. Key words: steppe Dumas; administrative policy; native Siberians.Р. 101. Sadykov Gleb I. Tomsk State University. TWO POLES OF ONE POLIS OR DIFFERENT WAYS OF ACQUISITION OF INDIVIDUALITY AT THE DAWN OF AGE OF CLASSIC GREECE. Dramatic development of the Greek polis system eventually resulted in the engagement of Ellada in the full-scale internecine Peloponnesus war (431-404 B.C.). This marked the beginning of the stage that is referred to as the crisis of the polis. As paradoxical as it is, it was in the 5th century B. C. when, as many researchers believe, the Greek polis system both culminated and subsequently deteriorated. On the one hand, wars with the Persians fertilized the Greek economy. Apart from the developing craft and trade, certain branches of commodity farming were boosted (e.g., production of wine and oil). On the other hand, this dynamic development of commodity-money relations facilitated the erosion of the fixed attitudes of the Greek society and favoured the expeditious establishment of new attitudes, operational ones. In other words, the decay of the247traditional values of the polis (both aristocratic and democratic ones) was brought about, which eventually led to the predominance of the new values closely connected with pursuit of profit. Erich Fromm calls this behavioural strategy the modus of possession. Throughout the 5th century B.C. the state policy of the leaders of the Athenian polis initiated social disintegration and facilitated the break-up of traditions. The fact that traditions were breaking up (especially the tradition of the connection with the soil) was so evident, that Thucydides had to justify his fellow-citizens by reference to their character, to their customary aspiration for the new. The new social setup was fixed partly due to the extensive identity crisis generated by the numerous wars, especially by the Peloponnesus war. The predominant modus of possession brought about the new stratum of people who did not have distinct principles, but who were ready nevertheless to do anything to reach their aims. The most prominent representative of this stratum was the Athenian politician Alcibiades. There were those however who would not succumb to their egoism, who tried to find ways to pull the Athenian polis out of the crisis. Among those people were Socrates and his famous disciple Plato. They were the founding fathers of humanism in the antiquity. It is significant that both Plato and Alcibiades were contemporaries and fellow countrymen and belonged to the finest part of the aristocracy. Moreover, Socrates was their mentor. Consequently, it is of special interest to retrace their lives and reveal the factors that pushed them towards different mental poles of the polis. Key words: Crisis of polis; modus of behaviour; Alcibiades; Socrates; Plato.Р. 105. Sutyagina Olga A. Tomsk State University of Architecture and Building. SOCIAL-CULTURAL IMAGE OF THE SIBERIAN MERCHANT CLASS IN THE SECOND HALF OF THE 19TH CENTURY (USING PERIODICALS MATERIALS). Social-cultural image of the Siberian merchant class in the second half of the 19th century is given on the base of the periodical materials. The article is dedicated to questions of the life style of merchants, their material and cultural wealth. Key words: merchant class; social-cultural image; periodicals.Р. 108. Shabolotov Tazhimamat T. Kyrgyz Russian Slavic University (Bishkek, Kyrgyzstan). THE IMPACT OF MIGRATION ON DEMOGRAPHIC STRUCTURE OF THE POPULATION AND SITUATION IN RUSSIA AND KYRGYZSTAN. For Russia, the current labour migration has become of strategic importance. In addition to factors such as poverty and unemployment in their countries of origin, the magnitude of labour migration in Russia is linked with the state of its workforce. For example, in 2005 from 35-40 millions of working-age women in Russia only 10-15 millions were formally employed to work outside home; remaining women are the mothers who are on leave for child care, officially registered as unemployed or not engaged in formal employment activities for other reasons. If we talk about the male population, from 25-30 million of able-bodied men of about 0,8-1,0 million were in prison, about 5 millions were alcoholics and drug addicts, approximately 3-4 million people are currently serving in the military, law enforcement, security. There are only about 8-10 million men employed in manufacturing, management, finance, health, education and culture. Over the past 15 years, Russia has lost each year in work force due to 1 million excess of deaths over births. Thus, the country while picking up the pace of economic development is facing a serious shortage of manpower. Annual growth of labor productivity in Russia's economy by 5% GDP growth may provide only 40% by 2010. In this case, the number of employees should be increased by 60% up to 103, 5 million people. This figure exceeds even the most favourable variant of the potential population of working age, which is about 24,3 million. UN projections indicate that in 2010, it seems to be justified to receive 2 million migrants a year. If we talk about the impact of migration on the demographic situation in Kyrgyzstan, it may be noted that there is a complex demographic situation in the country as a result of migration processes, characterized by slowing down the population increase rate, which is currently provided only through a higher birth rate among the rural population. In general, relatively high levels of reproduction characterize the population of the republic. These basic demographic indicators differ for urban and rural populations and vary depending on the region. The country itself, especially the southern regions, is characterized by agrarian overpopulation with simultaneous increase in the number of unemployed. Key words: migration; labour markets; labour force; demographics; Russia; Kyrgyzstan.LAWР. 112. Belkovets Larisa Р. Novosibirsk Institute of Law. REGULATION OF THE ORDER OF PROOF FOR THE RIGHTS OF FOREIGN CITIZENSHIP IN THE USSR (1930-1950S). The article reviews the rules according to which foreign citizenship was granted to foreigners living in the USSR (former prisoners of war, refugees, repatriates, and others). Regulations about citizenship of 1924, 1930, 1938 and legal acts of regulative bodies- OGPU, NKVD and MVD, which were taken out of record-keeping office of the Russian Federation, as well as diplomatic documents from the Political recording-office of German Ministry of Foreign Affairs were investigated. According to the Act of the USSR citizenship of 1924, foreigners living in the USSR having proved their foreign citizenship got the legal permission to live as a foreigner (Form № 1). People, who did not have such proofs, got the legal permission as a person claiming to have a foreign citizenship (Form № 2). All other persons were declared soviet citizens. In 1932 during the registration of foreigners, legal permission for living Form № 2 was cancelled. Foreigners became either holders of unified legal permission for living (people who had national passports with visas of soviet plenipotentiaries and marks about crossing the border) or were declared soviet citizens. It was the subject for criticism for the foreign Embassies and Missions, who condemned the declaration of soviet citizenship for people being indubitably foreign citizens. Regulations of the order of proof of foreign citizenship which were approved by OGPU-NKVD in 1933-1934 defined the categories of individuals who did not have the right to claim a foreign citizenship. They were persons who were born by soviet citizens and former Russian subjects; people who had received soviet passports; who had been abroad with Russian passports; former emigrants returning in the USSR; people who served in the Red Army; former prisoners of war and some others. The adoption of the USSR Constitution of 1936 demanded new amendments to the Law about citizenship. Regulations of 1930 introduced the institution of individuals without citizenship and all mentioned above categories of people became eupatrids. Regulations caused by people's dissatisfaction were settled down only after the Great Patriotic war. According to the Resolution of the Presidium of the Supreme Soviet of the USSR On individuals living in the territory of the USSR for a long time without an official registration of their soviet citizenship made effective in December 1954, they were declared citizens of the USSR. Only political emigrants who arrived in the USSR during 1920-1935 got legal permission for living without citizenship, and they could get soviet citizenship only by to their personal petitions. Key words: regulation; rights; foreigners; citizenship; the USSR.248Р. 116. Dokuchayev Andrey Yu. Altay State University (Barnaul). THE STRATEGY OF OPTIMIZATION OF MUNICIPAL ADMINISTRATION OF SCIENCETOWNS. The article is dedicated to analysis of basic principles of strategy of administrating the specific category of municipal formations of Russian Federation - the science towns. The author is researching the possible ways of development of corporative interactions among all managerial authorities of business entities of a science town which may promote quick, effective and stable socio-economic progress of a science town not only as a municipal formation, but also as a scientific innovation centre with profile priority directions of development of science, technology, and techniques, organized as a city-forming scientific productive complex. Determining the basic goals of strategy of administration of a science town the author comes to a conclusion that the leading matter in the strategy of municipal administration in science towns is the principle of corporative administration, directed on increasing the bonds between science and industry, science and business, and science and education, as well as between the administration crew, businessmen and investors, self-administrative managerial authorities, and governmental authorities. Key words: strategy of administration; science town; corporative administration; innovation activity.P. 120. Kazakov Vladimir V. Tomsk State University. ORGANISATIONAL AND LEGAL PROBLEMS OF EXECUTION AND FINANCING OF FEDERAL POWERS DELEGATED TO MUNICIPALITIES IN BUDGET REFORMING. The article discusses basic organisational and legal problems of delegating federal powers to municipalities. Current legislation and its implementation in the sphere of powers delegation were analysed. The imperfections of the system of powers distribution between the public authority levels were revealed. Changes to current legislation were suggested with consideration of public needs in high-quality budget services. Key words: federal powers; budget; powers delegation and execution; voluntary powers.Р. 124. Knyazkov Alexey S. Tomsk State University. CRIMINALISTICS TECHNOLOGY AND CRIMINALISTICS TACTICS: PROBLEMS OF NOTIONS CORRELATION. Specific statements, connected with introduction of the notion criminalistics technology into the study of Criminalistics are considered in this article. The author explores the polysemy of the mentioned notion in correlation with the notion criminalistics tactics and criminalistics technique. Different points of views on the essence of criminalistics technology and its role in crime investigation are analysed. The author denotes the correlation of technologic and tactic statements which can be applied during examination of a crime scene, search, questioning and so on. A conclusion is drawn that judgments about the technology of the investigation are within the scope of assigned questions. Key words: social technology; legal technology; criminalistics technology; criminalistics tactics.Р. 128. Okonenko Roman I. Tomsk State University. REGULATORY PROBLEMS OF PRODUCTION AND USAGE OF NANOTECHNOLOGIES FROM THE EUROPEAN CASE LAW PERSPECTIVE. Nanotechnologies include materials, systems and devices whose useful properties are determined by their very small size (one nanometer is one billionth meter), or due to a possibility of manipulating the structural elements of some material or substance on a nano level. Despite the fact that lawyers in the West devote much attention to laws regulating nanotechnologies and risks involved in their use, the European law so far has no legal precedents in the sphere of research, production, realization, use and disposal of nano products. However, the future problems based on the claims for damage compensations made against nanotechnologies producers can be predicted on the basis of similar case precedents. The main problem aspect of laws governing nanotechnologies is connected with the fact that it is difficult to establish a cause-and-effect link between the harm and illegal activities of nanotechnology producers (for example, the issue of defective produce) using the classical kinds of proving. Thus, for instance, if a consumer or user of nanotechnologies, which essentially heighten the risk of developing malignant tumors, is diagnosed with cancer, it does not yet mean that the given condition has been caused by the nanotechnologies affecting the human body. At present, even the state-of-the-art medical examination, checks and tests cannot answer the question that is critically important for civil law liability: has the damage been produced by a concrete product or some other outside factors, or by the combination of both? In this respect, the case law of the European Union countries has taken the path of lowering the significance of cause-and-effect connection between the producer's illegal action, expressed in issuing defective produce onto the market, and the harm. Thus, for example, in many cases based on damage caused by asbestos (materials that are similar to nanoproducts in causing harm), European courts in a great number of cases have found sufficient proof of the following fact: a) the presence in the product of harmful properties or defect; b) the presence of harm; c) the fact that the plaintiff has been subjected to the negative influence (that is, he or she was a consumer of the produce or a user of the technology), and d) a possibility from the medical point of view that harm could have been caused by the given negative action. Thus, the proof is sufficient if it only establishes a possibility of causing harm, but does not indicate a concrete cause-and-effect link between the harm and the legal action by the producer, which is, however, one of the main elements of liability according to classical jurisprudence. Key words: European case law; nanotechnologies.Р. 132. Prozumentov Lev M. Tomsk State University. ORGANISED GROUP AS A FORM OF ACCOMPLICESHIP IN CRIME. The article is about tone of the most discussed problems in the Russian criminal law - the problem of organized group as a form of accompliceship in crime. The definition of an organized group provided in the Art. 35 of the Russian Criminal Code does not consider all its features. Such characteristic of organized group as stability is the most criticized. The author analyses different opinions about this problem. The author also gives his own description of organized group stability (based on the materials of criminal cases considered by courts of different regions of Russia) and the definition of organized group as a form of accompliceship in a crime. Key words: accompliceship in a crime; group; organized group; structure; stability.Р. 136. Safronova Yelena V., Loba Vsevolod Ye. Belgorod State University. PROPERTY BLESSINGS AND INTERESTS OF A GUILTY PERSON AS AN OBJECT OF PUNISHMENT (ON THE MATERIAL OF DISSERTATION RESEARCH CONDUCTED AT THE UNIVERSITIES OF THE RUSSIAN EMPIRE AT THE END OF THE 19TH - THE BEGINNING OF THE 20TH CENTURIES). In our understanding, crime is illness, and the punishment is its treatment; and as far as it is effective it becomes easier to treat its consequences. That is why for deep and comprehensive cognition of such fundamental institute of criminal law as punishment, consideration of its genesis has an important value. Focusing attention on this aspect allows us to define its past and present. Being unable to consider domestic doctrine to punishment in full detail, we therefore review only a few types and, in particular, so-called property punishments, reflected in dissertation research on the criminal law conducted at the universities of the Russian empire249at the end of the 19th - the beginning of the 20th centuries. A list of universities involved in the research included those located in Moscow, Saint-Petersburg, Kiev, and Kharkiv. Key words: punishment; dissertation research; universities; Russian empire.ECONOMICSР. 140. Grinkevich Larisa S., Knyazeva Marina V. Tomsk State University. THEORETICAL AND METHODOLOGICAL APPROACHES TO REFORMING THE TAX SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS IN RUSSIA. Non-commercial organizations are organizations, which do not make extraction of profit the main objective of the activity and do not distribute their profit between participants. The main feature of non-commercial organizations distinguishing them from other managing subjects is the public character of activity. Non-commercial organizations, solving various social problems, play a considerable role in economy of the developed foreign countries due to the favourable legislative, economic and administrative conditions for successful growth and development that are created for them, various forms of support are carried out. In the Russian Federation the economic potential of non-commercial sector is not revealed yet. One of the reasons of the weak economic activity of non-commercial organizations is the imperfect system of their taxation. The existing system of taxation of non-commercial organizations in Russia is characterized by the absence of the system approach to taxation of non-commercial organizations, which creates a set of difficulties, both for noncommercial organizations and for donors and philanthropists; the inflow of means to the social sphere thereby is limited. Tax privileges for non-commercial organizations in Russia do not have a system character yet and are provided either for certain categories of taxpayers, or on separate types of tax. The article discusses the basic theoretical and methodical approaches to reforming the tax system for non-commercial organizations in Russia. Opinions of experts in the field of taxation are directed at modification of the existing system of taxation by increase in tax privileges and introduction of a new special mode for non-commercial organizations. Non-commercial organizations in Russia are offered to make use of the positive experience of foreign countries, in particular the experience of the USA including application of a sliding scale of rates of taxation for creation of new tax conditions, considering the specificity of all the categories of taxpayers and based on various approaches to definition of public advantage and the corresponding kinds of the pe

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 АННОТАЦИИ СТАТЕЙ НА АНГЛИЙСКОМ ЯЗЫКЕ | Вестн. Том. гос. ун-та. 2010. № 338.

АННОТАЦИИ СТАТЕЙ НА АНГЛИЙСКОМ ЯЗЫКЕ | Вестн. Том. гос. ун-та. 2010. № 338.

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