scholarly journals EU Municipal Organic Wastes Management and Its Implementation Prospects in Ukraine

2021 ◽  
Vol 25 (1) ◽  
pp. 205-221
Author(s):  
Olena Melnyk ◽  
Viktoriia Scliar ◽  
Sergei Sabadash ◽  
Vira Butova
Keyword(s):  
Swot Analysis ◽  
Organic Wastes ◽  
Association Agreement ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
Three Stages ◽  
Eu Directives ◽  
Management Issues ◽  
The Eu

Abstract The article focuses on the issue of the prospects of municipal organic wastes management in Ukraine in the context of the applicable EU practices in the field. The investigation was made according to the SWOT analysis. The general scientific and specific scientific methods were used at all the three stages of the investigation. The peculiarities of the Ukrainian legislation and their compliance with the EU directives and policies were analysed. The key problems of the Ukrainian wastes legislation, political and legal relations in the field were reviewed. The New Ukrainian Wastes Management Strategy was analysed. The main principles and priorities of the EU wastes strategies were presented. The best (and the most applicable for Ukraine) European practices were examined, including the five-step hierarchy and features of the national wastes collecting, sorting and disposal systems. Wastes composting technologies were discussed in detail. Possibilities of using wastes as bio fuel for refuelling municipal equipment, air transport, etc. were determined. The futility of expanding landfill areas for solving wastes management issues was noted. The main requirements to be met for regulating wastes management market in accordance with the Association Agreement with the EU were outlined. Recommendations on implementing circular economy principles and extended producers’ responsibility to encourage the public society to sort wastes, businesses to minimize wastes generation and draw interest to recycling were suggested.

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.

European experience in transition to circular economy

2020 ◽  
Vol 19 (4) ◽  
pp. 598-617 ◽  
Author(s):  
S.V. Ratner
Keyword(s):  
European Union ◽  
Circular Economy ◽  
Raw Materials ◽  
Action Plan ◽  
National Level ◽  
The European Union ◽  
Scientific Methods ◽  
European Experience ◽  
General Scientific ◽  
The Eu

Subject. The article considers the concept of circular economy, which has originated relatively recently in the academic literature, and is now increasingly recognized in many countries at the national level. In the European Union, the transition to circular economy is viewed as an opportunity to improve competitiveness of the European Union, protect businesses from resource shortages and fluctuating prices for raw materials and supplies, and a way to increase employment and innovation. Objectives. The aim of the study is to analyze the incentives developed by the European Commission for moving to circular economy, and to assess their effectiveness on the basis of statistical analysis. Methods. I employ general scientific methods of research. Results. The analysis of the EU Action Plan for the Circular Economy enabled to conclude that the results of the recent research in circular economy barriers, eco-innovation, technology and infrastructure were successfully integrated into the framework of this document. Understanding the root causes holding back the circular economy development and the balanced combination of economic and administrative incentives strengthened the Action Plan, and it contributed to the circular economy development in the EU. Conclusions. The measures to stimulate the development of the circular economy proposed in the European Action Plan can be viewed as a prototype for designing similar strategies in other countries, including Russia. Meanwhile, a more detailed analysis of barriers to the circular economy at the level of individual countries and regions is needed.

scholarly journals JRC activities in nuclear safety

2009 ◽  
Vol 24 (1) ◽  
pp. 18-28 ◽  
Author(s):  
Giustino Manna ◽  
Luigi Debarberis ◽  
Andrea Bucalossi ◽  
Roberto May ◽  
Michel Bieth ◽  
...  
Keyword(s):  
Nuclear Energy ◽  
Scientific Work ◽  
Nuclear Safety ◽  
Research Centre ◽  
Joint Research ◽  
Joint Research Centre ◽  
The Public ◽  
Base Load ◽  
Management Issues ◽  
The Eu

Nuclear energy is today the largest single source of carbon free and base-load electricity in Europe. While highlighting its important role in the overall energy mix, it is necessary to address sustainability, safety, and security concerns, in particular nuclear safety and nuclear waste management issues, which influence the public acceptance of nuclear energy. The present paper describes the Joint Research Centre activities in support to the EU nuclear safety policy. It describes the Joint Research Centre role in the EU institutional context, identifies the various customers to which the Joint Research Centre delivers its services, and provides some results of the Joint Research Centre scientific work inherent to nuclear safety.

scholarly journals The potentials for Political and Economic Development of Kosovo

2013 ◽  
Vol 3 (2) ◽  
pp. 319
Author(s):  
MSc. Ngadhnjim Brovina ◽  
MSc. Adnan Hoxha
Keyword(s):  
Economic Growth ◽  
Natural Resources ◽  
The European Union ◽  
Economic Sectors ◽  
Public Companies ◽  
Association Agreement ◽  
The Public ◽  
Political Status ◽  
Political Economic ◽  
The Eu

It is rather clear that it is mandatory to understand the potentials of growth for any economy to grow. With globalization taking place, countries in general, have intensified their political, economic and social integration. Kosovo, as the youngest state in Europe, is about to transform from a devastated economy into a developing one. It has not yet been able to tap on its natural resources and neither of its potentials for a faster economic growth. Its backbone economic sectors such as agriculture, textile, mining and metal sectors are still on their initial stages of revitalization, while the privatization of the public companies has not met its expectations.Whereas, Kosovo is doing a better job on, as its international presence and subjectivity of its political status (Independence) is strengthened. More and more countries are recognizing it as a sovereign country, while the recent initiation of the Stabilization and Association Agreement with the European Union, Kosovo is undergoing through its structural reforms and alliance with the EU standards and regulations.The future of Kosovo, like of any country, will depend on the way that its human, financial and natural resources are utilized. On this regard, this paper is an attempt to explore the potentials of the economic growth on different political contexts that Kosovo has and is expected to undergo.

scholarly journals “You are the Murderer!” The Semantic Function of Precedent Phenomena in the Interpretation of a Political Communicative Event in Modern Network Anecdotes

2021 ◽  
pp. 163-173
Author(s):  
Anna L. Kalashnikova
Keyword(s):  
Political Event ◽  
Political Dialogue ◽  
Scientific Methods ◽  
Semantic Function ◽  
The Public ◽  
Discursive Analysis ◽  
Political Events ◽  
Public Consciousness ◽  
General Scientific ◽  
The Government

The article considers the semantic function of precedent phenomena in the interpretation of a political communicative event in the texts of modern network anecdotes. The material of the study was anecdotes, which actualize the verbal formula “Whoever calls names is called that himself” used by V.V. Putin in response to a statement by Joe Biden during an interview on ABC on March 17, 2021. In the process of analyzing the material, contextual and discursive analysis techniques were used, as well as elements of Intent-analysis and general scientific methods of generalization and comparison. Since ordinary humorous communication reflects the real ideas of Russian citizens about political events in the country, an analysis of the texts of jokes will reveal stable ideas about the government and the international political situation that have developed in the public consciousness. The study reveals that in the texts of anecdotes that appeared as a reaction to the political dialogue of J. Biden and V. Putin, the most frequent are precedent phenomena dating back to children’s folklore. The analyzed cycle of anecdotes is dominated by the topic of children’s yard quarrel, with which relations between the presidents of Russia and America are associatively correlated. Fiction, history and jurisprudence became other areas-sources of precedent phenomena in anecdotes about J. Biden and V. Putin. Due to the use of precedent phenomena dating back to various sources and causing numerous associations, there is a semantic variability in the interpretation of the same political event in ordinary humorous communication.

FEATURES OF ACCOUNTING FOR PARTICULARLY VALUABLE PROPERTY IN THE PUBLIC ADMINISTRATION SECTOR

2020 ◽  
Vol 10 (5) ◽  
pp. 804-810
Author(s):  
M.K. Legenkova ◽  
Keyword(s):  
Public Administration ◽  
Asset Management ◽  
Standard Operating Procedure ◽  
Accounting System ◽  
Scientific Methods ◽  
The Public ◽  
Government Sector ◽  
Public Sector Reforms ◽  
General Government ◽  
General Scientific

The relevance of this article is due to the fact that, despite some efforts made to ensure high-quality asset management of the general government sector in Russia, the accounting of especially valuable assets was not properly considered as an integral part of public sector reforms. General scientific methods of cognition were used as research methods: the system approach, the dialectical method of cognition, induction and deduction, and theoretical comparison. The results of the study of the peculiarities of property accounting in the public administration sector presented in the article will make it possible to ensure effective management of state property by identifying the limitations of these processes, including the absence in the list of criteria for classifying property as especially valuable movable property, restrictions on financial sources of acquisition, which often leads to incorrect the allocation of this or that property in the category of especially valuable. The paper proposes the author’s classification of the principles of accounting for objects of especially valuable movable and other property, which must be divided into principles-conditions, principles-recommendations, principles-restrictions. This classification is necessary to simplify the work of accounting and create an accounting system at enterprises of the general government sector to solve a number of important economic problems. It has been substantiated that it is necessary to strictly implement all measures for working with financial and non-financial assets in accordance with the regulatory and legislative acts, for which the article presents the systematization of these measures and compiled a standard operating procedure.

Bundeswehr Reform: Three Stages

2015 ◽  
pp. 86-94
Author(s):  
A. Sindeev
Keyword(s):  
The State ◽  
European Security ◽  
Military Cooperation ◽  
The Public ◽  
Dual Strategy ◽  
Defence Policy ◽  
Three Stages ◽  
The Military ◽  
The Eu

The article examines the state of the Bundeswehr reform in the context of the European Security and Defence Policy. The emphasis is laid on the process of major decisions preparation, problems to be solved in the course of the reform, the state of the Bundeswehr, the role of a subjective facilitation, and on the approaches of three German Ministers of Defence. According to the article, the Bundeswehr is being transformed into an offensive army. It will be active outside Germany, and is gradually changing its essence as a parliamentary army. The reform was prepared gradually and imperceptibly to the public. In 2010, the Weise-Commission presented the reform proposals. The new Defence Minister De Maizière left these proposals unchanged. His merit was a good management of the reform. The scandal with the Euro Hawk forced him to resign. As the next Minister Von der Leyen was new to the Ministry of Defence, the reform of the Bundeswehr stopped. Germany will have to realize a dual strategy: а) to strengthen the military cooperation in the EU and NАТО; b) to maintain the own strength before the emergence of the EU security and defence structures and mechanisms.

scholarly journals On the Application of Information Audit for the State Public Audit

2021 ◽  
Vol 11 (3) ◽  
pp. 36-46
Author(s):  
Ye. A. Chegrinets
Keyword(s):  
Public Management ◽  
Legal Status ◽  
Financial Control ◽  
Scientific Methods ◽  
The Public ◽  
Public Resources ◽  
General Scientific ◽  
Analytical Research ◽  
Basic Approaches ◽  
Definition Of

The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.

scholarly journals Features of metropolitan area governance models

Upravlenie ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 57-75
Author(s):  
Yu. V. Pavlov ◽  
G. A. Khmeleva
Keyword(s):  
Large Scale ◽  
Governance System ◽  
Scientific Methods ◽  
The Public ◽  
Administrative Efficiency ◽  
Governance Model ◽  
Accelerate Growth ◽  
Intermunicipal Cooperation ◽  
General Scientific ◽  
Governance Models

The article develops a methodological basis for choosing the optimal model for managing the agglomeration of settlements. The existing agglomeration problems and the need to accelerate growth due to the agglomeration effect form a challenge to the agglomeration governance system. For an adequate response it is important to understand the capabilities of governance models. These capabilities can be expressed through the description of the features of the models.For a large-scale description of the features of models, it is necessary to form groups of features, characterize each feature, compare the models according to the degree of its manifestation, and, if possible, explain the reason for the differences. The article investigates research papers within the framework of the theory of municipal reformers, the theory of public choice, in particular on the issues of centralization / decentralization of municipalities, intermunicipal cooperation, the efficiency of the economy of the public sector. The authors used general scientific methods of analysis, synthesis, grouping, comparison.The revealed features make it possible to assess the governance model in terms of what the agglomeration will receive from its implementation. All features are combined into five groups: economic, social, administrative efficiency, democratization, stability. The study revealed 29 features, presented their explanation and degree of development, depending on the type of governance model.As a result of the study, the possibilities for justifying the feasibility of introducing models have increased. The authors represented scientific novelty by a more complete list of the features of models, a more detailed presentation of them, the approach of presenting information “from features”, a convenient grouping that allows you to use the characteristic to assess the effectiveness of the activities of government authorities. The study can be useful for civil servants in charge of agglomeration processes.

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