scholarly journals INTEGRATED USE OF INTERNAL WATERS OF THE POLTAVA REGION AS TOURISM AND RECREATION

2018 ◽  
pp. 90-99
Author(s):  
Viacheslav Yermakov
Keyword(s):  
Social Geography ◽  
Practical Significance ◽  
Inland Waters ◽  
Integration Model ◽  
Rational Use ◽  
Inland Water ◽  
Methodological Basis ◽  
Spatial Features ◽  
Territorial Integration ◽  
Further Development

Goal. The purpose of this article is to study the organizational and locally-spatial features of the use of recreational and tourist potential of resources of inland waters of the Poltava region. Methods. The methodological basis of the study consisted of the concepts and provisions of recreational geography, tourism, social geography. The main methods of research are literary, analytical, descriptive, comparative-geographical. Results. The content of integrated use of inland water for tourist and recreational purposes is revealed on the example of the Poltava region. The main directions of this use and the territorial integration functions of water tourism are shown for creation of complex local tourist clusters. Scientific novelty. The scientific novelty consists in developing a scheme (model) for the rational use of recreational and tourist potential of inland water objects of Poltava region and the variant of the integration model of a local territorial cluster of water tourism and recreation. Practical significance. The practical significance of the studies of geospatial aspects of the organization of the tourist and recreational potential of inland waters of the Poltava region is to promote the further development of tourism and recreation on the territory of the region in the form of organizing new tourist routes, developing methodological recommendations for the rational use of the potential of water objects, the development of the relevant infrastructure, increasing its attractiveness for domestic and foreign tourists.

scholarly journals Lease: Problematic Aspects of Accounting and Reporting Information Formation

2020 ◽  
Vol 7 (2) ◽  
pp. 30-39
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Critical Analysis ◽  
International Standards ◽  
Practical Significance ◽  
Practical Application ◽  
International Standard ◽  
Methodological Basis ◽  
Further Development ◽  
Lease Accounting ◽  
Tax Accounting

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the systems of Russian and international standards in terms of their validity, logic and completeness. The result of the study is the justification of the presence of both positive and problematic aspects in the innovations introduced in the regulation of accounting for leases in IFRS16 and in the Russian standard FSBU25/2018. Recommendations have been made to address the problematic issues of lease accounting and reporting information. The theoretical and practical significance of the study lies in the possibility of using its results in the preparation of new and improved existing accounting regulations in the process of its further development at the national and international levels.

Experience of creating a digital multimedia game

2021 ◽  
pp. 141-148
Author(s):  
О.В. Крежевских ◽  
А.И. Михайлова
Keyword(s):  
Vocational Education ◽  
Practical Significance ◽  
Basic Principles ◽  
Team Interaction ◽  
Digital Multimedia ◽  
Professional Groups ◽  
The Creation ◽  
Further Development ◽  
Creative Tasks

Создание геймифицированных образовательных ресурсов позволяет повысить мотивацию студентов к обучению, индивидуализировать образовательные маршруты, обеспечить вариативность содержания образования, учесть ограничения в здоровье. Цель настоящей статьи состоит в описании принципов разработки цифровых мультимедийных игр для сферы профессионального образования с учетом командного взаимодействия представителей различных профессиональных групп. В результате исследования выделены основные принципы разработки цифровых мультимедийных игр, предполагающие использование звуковых, анимационных и других эффектов при проведении корпоративных сеансов и выполнении творческих заданий. Практическая значимость заключается в возможности использования описанных принципов для дальнейшей разработки геймифицированных ресурсов. The creation of gamified resources makes it possible to increase the students’ motivation with the content of activities, to individualize educational routes, to ensure the variability of the content of education, to take into account health restrictions. The aim of this article is to describe the principles of developing digital multimedia games for vocational education, taking into account the team interaction of representatives of various professional groups. As a result of the study the basic principles of the development of digital multimedia games are highlighted, involving the use of sound, animation and other effects for corporate sessions and for doing creative tasks. The practical significance lies in the possibility of using the described principles for further development of gamified resources.

scholarly journals GASTRONOMIC TOURISM OF TRANSCARPATHY: CURRENT STATE AND PERSPECTIVES

2018 ◽  
pp. 78-89
Author(s):  
Ivan Hodia
Keyword(s):  
Research Methodology ◽  
The State ◽  
Actual Data ◽  
Practical Significance ◽  
Development Method ◽  
Mountainous Regions ◽  
Current State ◽  
Further Development

Purpose. The purpose of the article is to study the state of gastronomic tourism of Transcarpathia and outline ways of its further development. Method. The research methodology consisted of collecting actual data, as well as synthesizing and analyzing the collected statistical material, studying the scientific and practical developments of domestic and foreign experts in the field of gastronomic tourism. Results The current state of gastronomic tourism in Transcarpathia is highlighted and the ways of its further development are outlined, features of national cuisines of the region are described, the list of main gastronomic tours and festivals of Transcarpathia is described. Scientific novelty. Selected some objects of gastronomic tourism, which are popular in the region, but not included in the programs of tours, festivals, holidays. Practical significance. It is recommended to expand the geography of gastronomic routes at the expense of mountainous regions of the region, and in order to diversify the content of gastronomic tours, to enrich their attraction, animation services.

scholarly journals ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ БАЗИС СОЦІАЛЬНО-ЕКОНОМІЧНОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 37-49
Author(s):  
Марина Сергіївна Татар
Keyword(s):  
Theoretical Aspect ◽  
Comparison Method ◽  
Axiomatic Approach ◽  
Practical Significance ◽  
Methodological Basis ◽  
Historical Method ◽  
Global Challenges ◽  
Economic Interaction ◽  
Logical Method ◽  
Business Entities

Formulation of the problem. Modern global challenges and imbalances necessitate cooperation in new realities, change the interaction nature to counter global challenges by activating the most effective forms, methods, types and mechanisms of interaction and creating a new values philosophy and motivational guidelines for socio-economic interaction. The processes of socio-economic uncertainty of economic prospects in the context of global challenges require the formation of  theoretical and methodological basis for the economic entities interaction. The aim of the research is formation of theoretical and methodological basis for economic entities socio-economic interaction in the context of modern global challenges. The subject of the research is theoretical aspect and methodological aspect of business entities socio-economic interaction in global challenges context. The methods of the research: historical method, methods of verification of theoretical positions (morphological analysis of the content and interrelation of categories, principles and laws, assessment of historical facts to theoretical hypotheses), methods of analysis and synthesis, induction and deduction, logical method (hypothetical and axiomatic approach), comparison method. The hypothesis of the research. In the context of global challenges, it is necessary to change the nature of interaction, for which it is necessary to form a theoretical and methodological basis for such interaction and determine the directions of necessary changes in interaction. The statement of basic materials. Within the epistemological field of research, the definitions of "interaction" as social, economic, philosophical, psychological and managerial categories are analyzed. The providing subsystems of business entities social and economic interaction in the conditions of global challenges are determined, among which the normative and legal, financial, logistical, personnel, informational, logistic, infrastructural, psychological, scientific, institutional, organizational supporting subsystems are singled out and characterized. Within the content (paradigmatic and methodological) basis of the research, it is proposed to distinguish the paradigmatic provisions of socio-economic interaction and the methodological basis of business entities socio-economic interaction research in the context of global challenges. The originality and practical significance of the research. The research of business entities socio-economic interaction in the context of global challenges includes four interrelated blocks – theoretical and explanatory basis of interaction, content (paradigmatic and methodological), applied and managerial basis of interaction, which complex covers possible interaction aspects. Conclusions and perspectives of further research. The article considers the theoretical and methodological basis of business entities interaction during global challenges, within which the implementation of the relevant logical blocks is proposed. Within the framework of further research it is planned to develop an applied basis of interaction, which will provide a diagnostic and prognostic field of socio-economic interaction in the context of global challenges and modeling of of business entities socio-economic interaction, as well as management basis of interaction of business entities, which will provide a sequence of management stages of the socio-economic interaction process and determine the interaction effectiveness in global challenges.

Measures of financial control over the development of united territorial communities

2021 ◽  
pp. 81-90
Author(s):  
Taras H. Vasyltsiv ◽  
Olha P. Mulska ◽  
Yuliya K. Shopska
Keyword(s):  
Methodological Approach ◽  
The State ◽  
Practical Significance ◽  
Financial Resources ◽  
Financial Control ◽  
State Budget ◽  
Financial Capacity ◽  
Rational Distribution ◽  
Social And Economic Development ◽  
Further Development

The purpose of the article is to substantiate new measures of financial control over the development of united territorial communities. The article examines the relevance of the introduction of a system of financial control over the development of united territorial communities in Ukraine. The authors prove that the main goal of proper financial control of the further development of the united territorial communities in Ukraine was actualized for the three reasons: rational distribution and efficient use of financial resources; ensuring the upward dynamics and territories’ sustainable development. The features, goals, and objectives of financial control of the development of territorial communities are outlined. The essence of the concept of financial control of the development of territorial communities is specified. The results of the analysis of several indicators of financial development of the united territorial communities in Lviv region are given and the conclusion about the disproportions of financial support of community development is systematized. The author's methodological approach to the analysis of the integral coefficient of financial capacity of territorial communities of the region is developed. The analysis of the state of financial capacity of the united territorial communities in Lviv region is carried out. The scientific novelty of the research lies in substantiating the author's methodological approaches to grouping and comparative analysis of united territorial communities based on indicators of income and expenditure, grants and subventions from the state budget, which allowed to identify the level of financial capacity and assess the effectiveness of the use of financial resources in each united territorial community in Lviv region. The practical significance of the research is that the implementation of the results of the financial capacity analysis can be used as informative and analytical measures of financial control over the development of local communities. Other perspective guidelines concerning measures of improvement of financial control in the processes of social and economic development of communities are outlined.

Implementation of the principles, standards and rules of international customs law: individual and overall levels

2021 ◽  
pp. 102-111
Author(s):  
Serhii Perepolkin
Keyword(s):  
International Law ◽  
Practical Significance ◽  
Clear Understanding ◽  
The European Union ◽  
Public Authorities ◽  
Customs Unions ◽  
Wide Range ◽  
And Control ◽  
Further Development

Purpose. The purpose of the study is to submit to the discussion of domestic international lawyers a proposal to introduce the use in scientific and educational works of the classification of the implementation of the principles, norms and standards of international customs law into two types: individual and overall. Methodology. In order to achieve the goal of the study, have been analyzed scientific approaches to understand the implementation of international law and the classification of its types. In article have been studied an Implementation articles developed under the auspices of the Customs Agreements Cooperation Council; recommendations and resolutions, conventions of the Member States of the European Union, current international agreements and other acts of Ukrainian legislation on customs matters. Results. In the article it was substantiated that individual implementation along with the states can be carried out also by separate customs territories which have full autonomy in the realization of foreign trade; customs unions; economic unions; international organizations and other participants in international customs relations. The joint implementation of the principles, norms, and standards of international customs law is carried out by two or more of its subjects simultaneously. To achieve this goal, the subjects of international customs law can use a wide range of law-making, organizational, coordination, information and control tools. Scientific novelty. It was proved that the classification of the implementation of principles, norms, and standards of international customs law into individual and overral, in contrast to its differentiation into domestic and international, most accurately reflects all types of subjects of international customs law capable of participating in such activities. Practical significance. The introduction of the classification of the implementation of principles, norms, and standards into individual and joint, will contribute to the further development of research in this area, as well as the development of a clear understanding of the implementation of officials of public authorities of Ukraine.

Social representations of students with different suggestibility levels on a socially profitable person

2021 ◽  
pp. 59-72
Author(s):  
Ekaterina S. Romanova
Keyword(s):  
Human Behavior ◽  
Social Representations ◽  
Well Being ◽  
Cognitive Factor ◽  
Practical Significance ◽  
Positive Image ◽  
Gender Characteristics ◽  
First Time ◽  
Further Development ◽  
Different Levels

The issue of the interrelation of social representations of students with different levels of suggestibility about a socially profitable person is discussed. The content of the concept of a “socially profitable person” is revealed. The analysis of theoretical and methodological literature concretizes the content of the concepts of “social representations”, “suggestibility”. In the study we take into account the gender characteristics of the subjects. The obtained results have a scientific novelty, since this kind of work was carried out for the first time. It was found that the sample has mainly an average suggestibility level, is malleable and tends to allow other people’s ideas into their consciousness. Semantic units (descriptors) describing the ideas of a socially profitable person in boys and girls do not have significant differences. Factors were formed from the obtained descriptors: 12 – in boys, 13 – in girls, 11 factors coincided. The dominant factors were “Social and material well-being”, “Benevolence”, “Cultural and cognitive factor”. The practical significance of the study is in the possibility of organizing purposeful work on the formation of a positive image of a person in demand by society. Representations determine the assessment of one’s own qualities, regulate human behavior. Further development of the problem can be aimed at expanding the sample of subjects and creating a psychological and pedagogical program.

Stoichiometric distance and total concentration: a binary numerical description of inland water chemistry

1976 ◽  
Vol 27 (1) ◽  
pp. 73
Author(s):  
RT Buckney
Keyword(s):  
Water Chemistry ◽  
Major Ions ◽  
Total Concentration ◽  
Inland Waters ◽  
Ion Chemistry ◽  
Major Ion Chemistry ◽  
Inland Water ◽  
Major Ion ◽  
Silica Concentration

A two-number description of the major ion chemistry of inland waters is derived from data on total concentration and the relative proportions of major ions (stoichiometry), and used to describe some broad features of Tasmanian inland waters. Equilibrium and other controls on pH and silica concentration are identified. Other possible uses of the binary numerical description are discussed.

scholarly journals Ranking of transport companies innovative activity

2018 ◽  
Vol 239 ◽  
pp. 04015 ◽  
Author(s):  
Anna Minnullina ◽  
Natalia Astafieva
Keyword(s):  
Innovative Activity ◽  
Methodological Basis ◽  
Ranking Score ◽  
Ranking Model ◽  
Innovative Potential ◽  
Further Development

Methodological basis for assessing the innovative potential of transport companies is based on the use of the ranking model. This model is used to determine the ranking of innovative potential of the company, taking into account a number of key internal and external indicators of its activities. The proposed ranking model for determining the innovative potential has been tested in three existing transport companies of Tyumen. The testing confirms the universality of the procedure of the ranking score and makes it possible to use it in practice. The indicator allows assessing the position of the transport company and developing a strategy for its further development.

Categories of “integration” and “disintegration” in international law: modern conceptual approaches

2020 ◽  
Vol 7 (2) ◽  
pp. 71-77
Author(s):  
Dmitriy V. Galushko
Keyword(s):  
European Union ◽  
International Relations ◽  
International Law ◽  
Scientific Research ◽  
Practical Significance ◽  
The European Union ◽  
Legal Doctrine ◽  
Methodological Basis ◽  
Modern System

The importance of the category of integration in the modern system of international relations can hardly be overestimated. The science of international law is no exception, and its development has recently been largely conditioned by the ongoing integration processes between states, the main subjects of international law. The very international legal doctrine has developed many approaches to the characteristics of its essential characteristics, including integration. Despite the objective nature of integration, its development in the context recent disintegration events that have taken place in the international arena and given rise to crisis phenomena (the first of which is, of course, the process of Britains withdrawal from the European Union), predetermine the relevance as well as the theoretical and practical significance of this article. The methodological basis of the work includes well-known general and specific methods of scientific research. The purpose and objectives of the article are to study the relevant problems and the essence of integration and disintegration processes in the international arena, characterize the main doctrinal approaches to them, and identify general trends as well as the essential characteristics and main features of these phenomena.

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