scholarly journals Post-COVID-19 World Philosophy of Functioning: New Globalisation Challenges

wisdom ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 58-66
Author(s):  
Orest KRASIVSKYY ◽  
Natalya MAZIY ◽  
Denis KRASIVSKY ◽  
Viktor KOTYGORENKO ◽  
Halyna ZHUKOVA
Keyword(s):  
Theoretical Analysis ◽  
Technical Analysis ◽  
Social Aspect ◽  
Major Purpose ◽  
Scientific Methods ◽  
The World ◽  
General Scientific ◽  
The Impact

The major purpose of the study is to characterise the philosophy of the functioning of the world in such conditions. Methodology of this article included: general scientific methods (formal-logical, systemic, structural-functional, concrete-historical) general logical methods of theoretical analysis (analysis, synthesis, generalisation, comparison, abstraction, analogy, modelling, etc.) specific scientific methods (technical analysis, specification, interpretation, etc.). As a result of the study, the philosophical and social essence of the crisis and pandemic was characterised. Considered how the crisis and pandemic affect the functioning of the suspension and its philosophy of worldview. Determined how strong the impact of COVID-19 and the crisis it has formed. The philosophical and social aspect of the pandemic in modern conditions of development and what new globalisation challenges it entails has been investigated.

scholarly journals CUSTOMS AFFAIRS IN THE CONDITIONS OF COVID-19

2020 ◽  
Vol 133 (5) ◽  
pp. 42-57
Author(s):  
Taras KARAVAYEV ◽  
Nina KALUGA
Keyword(s):  
The State ◽  
Complete Analysis ◽  
International Treaties ◽  
Scientific Methods ◽  
The World ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Legislative Changes ◽  
Almost All ◽  
The Impact

Background. The COVID-19 pandemic declared by the WHO in March 2020 have significantly affected almost all sectors of economy and life spheres, including the imple­mentation of customs affairs. Introduced changes in the trade and customs policy of count­ries of the world, legislative changes and quarantine measures have affected the activity of the customs authorities of Ukraine, which requires a separate study. Analysis of recent researches and publications has shown that the published up to date papers aren’t systematic and can’t claim to be a complete analysis of the problems and challenges related with the impact of the COVID-19 pandemic on customs affairs at the WCO level and in Ukraine. The aim of the paper is to analyze the WCO measures and the implementation of cus­toms affairs by the customs of the State Customs Service of Ukraine in the conditions of the COVID-19 pandemic. Materials and methods. General scientific methods such as the systematic approach, theo­retical generalization and comparison, analysis and synthesis have been used in the research. Results of the research. Globally, the WCO and partner organizations have develop­ped measures to achieve the balance between combating the spread of COVID-19 and ensuring continuity of supply chains. The quarantine measures introduced in the world and in Ukraine have affected the activities of the customs authorities of the State Customs Service. At the first stage, 94 checkpoints across the state border and points of control were temporarily closed, 38 of which remain closed till now. The total number of vehicles passed through the customs border of Ukraine in January-September 2020 compared with 2019 decreased by more than 2 times to 6.7 million units. The largest reductions were fixed for road, air and river transport. The total volume of customs declarations of the MD-2 form decreased by 5.7%. However, the number of other customs documents, according to which goods are sent in international postal and express shipments, has significantly increased. Conclusion. In the conditions of the COVID-19 pandemic, the WCO focused their attention of customs administrations on taking the necessary measures to protect customs personnel who in direct contact with citizens and carriers when crossing borders. The mea­sures introduced in Ukraine in connection with the spread of COVID-19 have affected the activity of the customs authorities of the State Customs Service. However, the customs officials carried out customs formalities promptly and according to the current legislation and international treaties of Ukraine.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

Post-pandemic transformation of the labor market

2021 ◽  
Vol 20 (4) ◽  
pp. 684-696
Author(s):  
Dinara R. ORLOVA ◽  
Yuliya S. OTMAKHOVA ◽  
Irina A. PUZYREVA
Keyword(s):  
Labor Market ◽  
Displaced Workers ◽  
Remote Work ◽  
Scientific Methods ◽  
Process Implementation ◽  
Basic Competencies ◽  
Market Transformation ◽  
General Scientific ◽  
Ambiguous Effect ◽  
The Impact

Subject. One of the most important effects of the pandemic on the economy is the labor market transformation. It is projected that there will be a structural transformation of the map of in-demand professions and competencies. The labor market will adapt to the requirements of maximum digitalization of the labor functions process implementation. Objectives. The aim is to study the effects of the COVID-19 pandemic on the labor market. Our tasks are to investigate the impact of the pandemic on various sectors of the economy, identify new professions in the new environment, find out the skills demanded by employers during the COVID-19 pandemic. Methods. The study employs dialectical and systems approaches, general scientific methods of logical and comparative analysis to achieve the intended objective and solve the problem of determining the post-pandemic changes in the labor market. Results. We identified short-term and long-term market transformations caused by the COVID-19 pandemic. They result in changes in basic competencies and systemic restructuring of the structural and professional component of workforce. Conclusions. The pandemic has a complex and ambiguous effect on the labor market. Companies are committed to accelerating the digitalization of work flows, education, expanding the remote work, and automating tasks within the organization. The impact of the pandemic should be addressed by supporting the displaced workers and monitoring the new opportunities in the labor market.

Administration of the educational process (legal and linguistic-didactic aspects) in the conditions of quarantine and post-quarantine measures caused by covid-19

Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi
Keyword(s):  
Public Relations ◽  
Educational Process ◽  
Scientific Methods ◽  
Functional Changes ◽  
Educational Processes ◽  
Special Scientific ◽  
Science And Education ◽  
General Scientific ◽  
The Subject ◽  
The Impact

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.

scholarly journals State sovereignty and dialectics of its evolution in the modern context

2021 ◽  
pp. 76-88
Author(s):  
Nataliia Zhukovskaya ◽  
Elena Vladimirovna Kalinina
Keyword(s):  
State Sovereignty ◽  
Modern World ◽  
Contributing Factors ◽  
National Interests ◽  
Scientific Methods ◽  
Separate Spheres ◽  
Dialectical Approach ◽  
Current Context ◽  
General Scientific ◽  
The Impact

This article reviews the prerequisites, content and consequences of the impact of global processes on the sovereignty of modern states. The object of this research is the international legal relations and their peculiarities in the current context. The subject is the conditions and forms of restriction of sovereignty of national states, as well as contributing factors. Special attention is given to representations on the “fate” of sovereign rights and variants of their transformation reflected in the scientific literature, as well as change in the vector of development of globalization processes under the influence of strategy of the countries that act in accordance with their sovereign rights and national interests. The main method of “diluting” the state sovereignty are viewed based on the general scientific methods − induction and deduction, analysis, generalization, abstraction, modeling; sectoral methods of studying global processes: political scientific, statistical, formal-legal, specific-historical, and comparative. The research relies on the dialectical approach towards analyzing the concept of state sovereignty. The following conclusions were made: 1) modern world marks to multidirectional trends that testify to the transformation of state sovereignty, narrowing of its separate spheres in the conditions of globalization, or on the other hand, change in the vector of development of the global processes; 2) there is virtually no formal legal equality of the countries set by the leading norms of international law and underlying sovereignty; however, the national states continue demonstrating the resistance to global challenges; at the same time, the most “impregnable” for leveling sovereign rights is not the economy or politics, but cultural-historical values (the sphere of humanities); 3) in the conditions of globalization, the prospect of losing sovereignty depends on the degree of resistance to external challenges demonstrated by a particular state.

scholarly journals Investment marketing strategy for diversified enterprises

2019 ◽  
pp. 146-152
Author(s):  
Oleksandr Kalinin
Keyword(s):  
Business Models ◽  
Growth Strategy ◽  
Entrepreneurial Activity ◽  
Global Trends ◽  
Scientific Methods ◽  
Goods And Services ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Control ◽  
The Impact

Introduction The amount of capital that individual, corporate and institutional investors are willing to invest in certain assets is increasing every year. This leads to a revitalization of entrepreneurial activity and growth of the economy as a whole. It is also very active in creating certain disparities in the distribution of investment flows at the cross-sectoral level. There are industries that perceive investors more positively, and other industries perceive less positively. Among these industries, and even more types of businesses, are diversified companies or conglomerates that are perceived by investors as a chaotic set of assets that management is unable to manage effectively. Purpose The purpose of this article is to study the global trends in managing strategies for competitive advantage in the capital market by diversified enterprises. The purpose of the article is to study the theoretical aspects of management and planning the choice of growth strategy for diversified enterprises; to analyze the systems of strategic management of investment marketing for diversified companies; develop solutions to improve the marketing management system for various companies in the context of attracting investment. Method (methodology) In the course of the research, the following general scientific methods are used: analysis and synthesis, grouping and systematization of revealing the essence of investment marketing, its structure, principles of its formation, development of the concept of diagnostics of efficiency of investor attraction systems and control of this process; induction and deduction - to summarize the theoretical aspects of the peculiarities of the formation of the structure of investment marketing; statistical and economic - to evaluate the investment attractiveness of a diversified enterprise. Results It was suggested to the conglomerate companies to distance their company brand from its subsidiaries as much as possible so that there was no problem in identifying the main focus of the conglomerate's business activity. For the analysis of companies that should be considered for placement of their own and borrowed funds by conglomerates and to demonstrate this investment policy, investors can distinguish the following areas of analysis of potential companies: whether the leadership of a company in a particular segment can lead to the possibility of controlling the pricing of goods or / or company services; whether it is possible to create a competitive business through the attraction of additional investment opportunities. Thus, solving the problem of finances, and more precisely the ability to run a business for a certain time, can bring to positive indicators of profit and return on invested capital; the impact on the aggregate industry reserve of profits, which makes it possible to receive more profit from the industry of related fields from consumers than competitors can, thus ensuring long-term competitiveness. Also regarding the display of client base of goods and services that we can distinguish for investors is: demonstrating the presence of privileged clients; the existence of diversified profit strategies; availability of special copy - protected goods and business models; the presence of unique and difficult to copy distribution and communication channels; the presence of barriers to competitors (patents. Brand, licensing, large investments in market entry, etc.).

The Impact of the COVID-19 Pandemic on Education at Various Levels

2021 ◽  
Vol 27 (11) ◽  
pp. 872-877
Author(s):  
G. A. Bordovsky ◽  
A. D. Shmatko
Keyword(s):  
Distance Learning ◽  
Personal Development ◽  
Information Technologies ◽  
Academic Staff ◽  
Educational Institutions ◽  
Negative Effects ◽  
Scientific Methods ◽  
General Scientific ◽  
The Impact ◽  
Russian Education

Aim. The presented study aims to analyze the impact of the pandemic on Russian education at different levels.Tasks. The authors consider the specific features of distance learning at different levels of education: general, vocational, and extended; identify the positive and negative effects of modern information technologies on the organization and results of education.Methods. This article uses general scientific methods of cognition, including analysis, synthesis, comparison, analogy.Results. The major problems that arose during the mass introduction of innovative technologies at educational institutions during the pandemic and the positive results of their application are identified. Despite the ambiguous attitude to distance learning, this format has certain positive aspects due to the modernization of the educational process.Conclusions. Digital technologies open up additional opportunities for personal development and self-improvement, giving access to information, digital tools, materials, and services. They make it possible to transfer the interaction between students and the academic staff to a new level, expand opportunities for self-check, improve motivation, and increase interest in gaining knowledge.

scholarly journals Philosophical Discourse for the Development and Improvement of the Intellectualization of Human Nature

wisdom ◽  
2021 ◽  
Vol 20 (4) ◽  
pp. 148-156
Author(s):  
Viktor VASHKEVYCH ◽  
Nataliia KROKHMAL ◽  
Chen QI ◽  
Iryna MORDOUS ◽  
Taisiia RATUSHNA
Keyword(s):  
Human Nature ◽  
Spiritual Development ◽  
Technical Analysis ◽  
Philosophical Analysis ◽  
Philosophical Discourse ◽  
Scientific Methods ◽  
Cultural Transformations ◽  
General Scientific ◽  
Modern Economic

The principal goal of the study is to characterize the philosophical discourse of the development and improvement of human nature in the context of its intellectualization. The article uses a set of methods that make it possible to reveal a philosophical analysis of the development and improvement of human nature in the context of its intellectualization, in particular: general scientific methods; logical methods of theoret- ical analysis; technical analysis, clarification. Because of the study, the philosophical aspects of the devel- opment and improvement of human nature in the context of its intellectualization were characterized. The needs of the modern economic, political, spiritual development of society require further, deeper research of the actual problems of the doctrine of man. Therefore, interest in man and humanity is becoming espe- cially acute, prompting to justify social and cultural transformations.

scholarly journals Formation and Development of Penitentiary Institutions in Yekaterinodar (Second Half of the 19th–Early 20th Centuries)

2021 ◽  
pp. 826-834
Author(s):  
Irina Izyumskaya
Keyword(s):  
Sharp Increase ◽  
State Archive ◽  
Historical Experience ◽  
Scientific Methods ◽  
Legal Reforms ◽  
The Status ◽  
General Scientific ◽  
The Impact ◽  
Historic Background

Introduction: the article is devoted to the historic background of the prison system in the Kuban and features of the prison institutions formation in Yekaterinodar – the center of the Kuban Oblast, formed in 1860. The article, based on the comprehension of historical experience and analysis of archival materials, shows the impact of the 1860– 1870 state-legal reforms on construction of new and enlargement of current prisons and studies the specifics of prisoner detention conditions. It reveals the role of the Yekaterinodar Military Prison Committee “Prisons Custody Society” in enhancement of Yekaterinodar’s penitentiary institutions: organization of places of detention and provision of the necessary detention regime; control over detainee’s welfare; improvement of medical care for prisoners, etc. Purpose: to reflect development features of penitentiary institutions in the Kuban as a whole and Yekaterinodar in particular. The methodological basis of the research consists of philosophical, general scientific and private scientific methods (dialectical, system-structural, historical-genetic, comparative, formal-legal, etc.). Discussion: based on a brief analysis of the works of N.I. Galkina, N.V. Slavinskii, M.K. Batchayeva, S.A. Lobova, etc., devoted to the issues under consideration, as well as the study of materials contained in the funds of the State Archive of Krasnodar Territory, the author presents chronological background of formation and development of the Kuban prison institutions. As a result of the conducted research, the researcher comes to the following conclusion: since Yekaterinodar acquired the status of a civil city in 1867, there was a sharp increase in out-of-town visitors, which led to a rise in the number of crimes and, accordingly, persons serving sentences in the form of imprisonment. It involvedthe expansion of existing prison facilities and construction of new ones, in particular, the Yekaterinodar regional prison in 1876. The establishment of the Yekaterinodar Military Prison ommittee “Prisons Custody Society” in 1867, which was in charge of the entire Kuban penitentiary system, helped achieve some success in prison guardianship within its competence. The development of guardianship in relation to prisoners should be considered one of the mechanisms that solved the problem of improving prisoners’ situation. This activity was financed by state and private charitable funds. The author also notes that the Kuban prisons addressed acute problems, characteristic, however, of the entire penitentiary system, such as insufficient funding of prison facilities, unsuitability of prison facilities, i.e. overcrowding, and harsh detention conditions.

scholarly journals FINANCIAL PLANNING OF IMPORT OPERATIONS IN PE "ART-ENERGO"

2021 ◽  
Vol 5 (2) ◽  
pp. 61-71
Author(s):  
Zoriana Dvulit ◽  
◽  
Natalia Petryshyn ◽  
T. Kharchuk ◽  
◽  
...  
Keyword(s):  
Financial Planning ◽  
Evaluation System ◽  
Supplier Evaluation ◽  
Scientific Methods ◽  
Trading Company ◽  
Current State ◽  
Accounts Payable ◽  
General Scientific ◽  
The Stability ◽  
The Impact

Purpose. The purpose of the study is to formulate a proposal to improve the technology of planning the supply of goods as part of the financial planning of import operations of PE "Art-Energo" in accordance with the problems identified during the analysis of the enterprise. Among the objectives of the study are: - consideration of the current state and features of the functioning of the system of financial planning of import operations at the enterprise during the analysis of its activities; - identification of the most urgent problem that arises in the supply of goods within the financial planning of import operations of the enterprise; - formation of a proposal to solve the identified problem of financial planning of import operations and justification of its feasibility. Design/methodology/approach. To achieve the goals, special and general scientific methods were used, including: graphic method was used to visualize the cycle of financial planning of imports of PE "Art-Energo"; expert method was used to determine the weight of the criteria for evaluating suppliers in the system of financial planning of import operations of PE "Art-Energo"; comparison was used to justify the most favorable terms of cooperation and to select the best contractors; systematization was used for calculations of liquidity indicators; generalization was used to develop recommendations for working with partners by category in the system of financial planning of import operations of PE "Art-Energo". Findings. In the article is shown that the conditions of cooperation with foreign counterparties directly affect not only the competitiveness of the enterprise, but also the financial performance of its activities. It was found that non-parity terms of cooperation with suppliers can be one of the causes of cash gaps, which in turn leads to the inability of the company to repay its obligations on time and, consequently, to insolvency. It is established that the maneuverability of working capital is significantly reduced with the full advance of products, which is the main condition for cooperation of suppliers with PE "Art-Energo", so there is a need to transform the payment system. In order to increase the efficiency of the technology of planning the supply of goods as part of the financial planning of import operations, it is proposed to introduce a system of supplier evaluation in the activities of the enterprise. The hypothesis of a positive relationship between the introduction of supplier evaluation system as a tool of improvement the financial planning of import operations of PE "Art-Energo" and the growth of the company's ability to pay current liabilities, including timely payments on accounts payable due to operating cash flow is proven. Practical implications. The introduction of a supplier evaluation system based on the evaluation of estimation according to the relevant criteria and the classification of partners by category will help ensure transparency of the contractor selection mechanism, eliminating subjective preferences, thereby minimizing the impact of the human factor. That is why such a way to improve the technology of planning the supply of goods can find practical application not only in the case of PE "Art-Energo", but also for any other trading company. Originality/value. In the article, the authors suggest the use of a supplier evaluation system based on the results of the audit and the assignment of the rating to the contractors, that allow to identify their weaknesses and clearly formulate the tasks that need to be solved by the supplier in order to effectively cooperate with PE "Art-Energo". Eliminating the actual shortcomings of the supply system and the introduction of supplier evaluation system helps the company to reduce costs, risks, increase the quality of goods and ensure the stability of work.

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