The place of economic analysis of customs payments in the general classification of its types

2021 ◽  
Vol 20 (8) ◽  
pp. 1531-1551
Author(s):  
Valerii V. POPOV
Keyword(s):  
Economic Analysis ◽  
General Structure ◽  
Financial Economic ◽  
Subject Area ◽  
Educational Process ◽  
Point Of View ◽  
Scientific Methods ◽  
Managerial Decisions ◽  
Comparison Results ◽  
General Scientific

Subject. The article considers the development of a key hypothesis for the economic analysis of customs payments by identifying them as a separate subject area of the said analysis. Objectives. The purpose is to classify the economic analysis of customs payments in the general structure of its types. Methods. The study employs general scientific methods of research, i.e. dialectical, monographic, logical analysis, and comparison. Results. The paper reviews existing works in the field of economic analysis and activities of customs authorities; substantiates the need to develop a methodology for the economic analysis of customs payments, based on understanding their essence from the point of view of the object of economic analysis and possible classification as an economic category. The findings may be used in the activities of State bodies, as a basis for making managerial decisions, as well as in the educational process. Conclusions. Using a combined approach, I formulate a key hypothesis of the economic analysis of customs payments, which is classified as an integral part of financial-economic analysis. Its implementation will enable to identify patterns and predict the volume of customs duties, depending on the level of their structuring. This will be possible, if there is an information and methodological complex in the form of reporting and indicators.

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 The Forms of Criminal Prosecution

Legal Concept ◽  
2021 ◽  
pp. 167-175
Author(s):  
Ilya Dikarev ◽  
◽  
Sailaubek Baymanov ◽  
Keyword(s):  
Criminal Procedure ◽  
Point Of View ◽  
Criminal Prosecution ◽  
Legal Interpretation ◽  
Scientific Methods ◽  
Theoretical Position ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
The Common

Introduction: the paper discusses the possibility of differentiating the forms of criminal prosecution. The critical analysis is subject to the widespread position in the science of criminal procedure that the forms of criminal prosecution are suspicion and accusation. This point of view is based on the conclusion that the content of criminal prosecution varies depending on the degree of proof of the guilt of the person subject to criminal prosecution. Concerning compliance with the principle of adversarial parties, the theoretical position is also evaluated, according to which one of the forms of criminal prosecution is conviction. The question of the grounds for differentiating the forms of criminal prosecution is studied. Purpose: the confirming the unified nature of the criminal prosecution carried out during the pretrial proceedings, regardless of the procedural position of the person accused of committing the crime. Methods: the paper uses the general scientific methods of analysis and synthesis, a systematic approach, as well as specific scientific methods: legal interpretation and logical-legal. The methodological framework was the dialectical method. Results: the study of the common position in the science of criminal procedure, according to which criminal prosecution at different stages of its implementation consistently takes the forms of suspicion and accusation, showed its inconsistency. From the standpoint of philosophy, the content always has a determining value, and the form is always determined. Accordingly, to establish a change in the form of criminal prosecution, it is necessary to make sure that the content of this activity changes. However, the degree of proof of the person’s involvement in the crime is not reflected in the content of the accusatory activity, it remains the same. Therefore, suspicion and accusation do not form the independent forms of criminal prosecution. At the same time, the differentiation of the forms of criminal prosecution is possible, but on different grounds. Conclusions: the differentiation of the forms of criminal prosecution should be made depending on, first, the organization of procedural activities that determine the role and powers of the subject of criminal prosecution in the process of proof; secondly, the procedural status of the participant in the criminal process on the part of the prosecution and, thirdly, the content of the fact in issue.

scholarly journals PHILOSOPHICAL AND LEGAL NATURE OF THE LAW PRINCIPLE: METHODOLOGICAL PROBLEMS OF RESEARCH

2020 ◽  
Vol 24 (3) ◽  
pp. 547-571
Author(s):  
Andrey V. Skorobogatov ◽  
Alexandr V. Krasnov
Keyword(s):  
Public Relations ◽  
Point Of View ◽  
Integrative Approach ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Legal Nature ◽  
General Scientific ◽  
Methodological Problems ◽  
The Law ◽  
Ontological Aspect

The article explores the legal nature of law principles from the perspective of philosophical and legal analysis. The purpose of the article is to form scientifically based knowledge on the philosophical and legal nature of the category law principle using postclassical methodological tools. Research Methods: The methodology of the article is based on the postclassical scientific rationality. The authors use an integrative approach to the study of legal reality in combination with a phenomenological and synergetic methodology, thereby using a number of general scientific and special scientific methods in a particular logical system, which makes it possible to study law principles both ontologically, in terms of their role in law in general, and epistemologically as well as axiologically. Moreover, the content, functioning and development of law principles are considered phenomenologically, as well as in the context of law communication. Results: The law principle in the ontological aspect is a fundamental form of law, reflecting the most significant ideas concerning regulation of public relations; the law principle is used as a direct regulator along with the rule of law. The epistemological law principle can be interpreted as a generalizing category, reflecting interpretation and assessment of legal reality from the standpoint of postclassical methodology. From an axiological point of view, the law principle embodies the law and social values and traditions that are dominant within the framework of a given socio-cultural chronotope, and is also used as one of the fundamental tools for constructing legal reality and its development. Conclusions: the law nature of law principles is determined with the account of postclassical methodology onto-logically, epistemologically and axiologically, in terms of their dual role in formation, development and construction of legal reality at all of its levels, in the context of both objective and subjective factors. The findings can be applied in drawing up concepts of legal and judicial reforms in terms of targeted construction of legal reality, as well as in the process of predicting the development of the Russian legal system.

scholarly journals Features of Modeling the Probability of Bankruptcy Using Discriminant Models with Application in Economic Forensics

2021 ◽  
Vol 2 (517) ◽  
pp. 88-93
Author(s):  
I. V. Hubanova ◽  
Keyword(s):  
Financial Economic ◽  
Point Of View ◽  
Foreign Firms ◽  
Economic Activities ◽  
Crisis Situation ◽  
Managerial Decisions ◽  
Discriminant Models ◽  
Probability Of Bankruptcy ◽  
Negative Factors ◽  
Adequate Management

The article is aimed at studying the methodologies of forecasting bankruptcy, their application in forensic economic expertise, which will allow to make managerial decisions substantiated from the point of view of financial security of an enterprise and create opportunities for stable functioning and development of the enterprise. All enterprises are affected by negative factors and may find themselves in a crisis situation. That is why the management of enterprise should apply all existing measures to prevent bankruptcy and overcome crisis situations. Any crisis situation can be corrected if you respond to crises in time and form a balanced and adequate management system. Therefore, the use of bankruptcy forecasting methodologies will allow the management of enterprise to identify in advance negative trends in its development. The article analyzed the existing discriminant models for determining the probability of bankruptcy with their application in forensic economic expertise. In modern practice of the financial-economic activities of foreign firms, to assess the probability of bankruptcy, the discriminant models of Altman, Beaver, Taffler, Tishaw and some others received the widest application. It is defined that for a more justified forecast, it is advisable to use several methods at the same time to predict the probability of insolvency (bankruptcy) of enterprise. It is proposed to use a set of models to determine the probability of bankruptcy of enterprise in solving issues of economic forensic expertise, which will significantly increase the degree of probability of the results obtained. The proposed measures can be used not only to diagnose the likelihood of bankruptcy, but also to develop anti-crisis measures.

THE USE OF «VIRTUAL TOURS» TECHNOLOGY IN THE TRAINING OF LAW ENFORCEMENT OFFICERS

2018 ◽  
Vol 2 (7) ◽  
pp. 122
Author(s):  
Kiryl Shuvayev ◽  
Pavel Andriyanov
Keyword(s):  
Law Enforcement ◽  
Cognitive Activity ◽  
Law Enforcement Officers ◽  
Educational Process ◽  
Philosophical Method ◽  
Scientific Methods ◽  
Curricular Material ◽  
General Scientific ◽  
Visualization Techniques

The aim of the study is to analyse the process of using «Virtual tours» technology in the educational process. This technology allows you to transfer the lesson from the passive into the interactive forms, to activate the cadets’ cognitive activity and to involve them into the educational process. The use of visualization techniques develops broad-minded thinking and enhances a better learning of the curricular material. The main tasks of the research are to analyse the process of using «Virtual tours» technology in the educational process of law enforcement officers; to estimate the functional practice of «Virtual tours» technology. The study is fundamentally based on the dialectical-philosophical method alongside with the general scientific and specific scientific methods.

Lifestyle and Educational Environment of Modern Confessional Educational Organizations

2020 ◽  
pp. 58-65
Author(s):  
Dmitrii Horin
Keyword(s):  
Educational Environment ◽  
Educational Process ◽  
Point Of View ◽  
Educational Organizations ◽  
Educational Organization ◽  
Problem Situations ◽  
General Scientific ◽  
Methodological Approaches ◽  
The Individual

The article deals with the phenomena of lifestyle and educational environment of confessional educational organizations. The methodological basis of the research is based on general scientific methodological approaches (system, comparative, historical, ontological) and special scientific methodological approaches: a system-activity approach, which assumes a motivated solution of problems in the educational process determined by problem situations; a cultural approach that allows us to correlate general, individual and special cultural phenomena, in particular religion and education; an anthropological approach that allowed the interpretation of knowledge from various spheres of life from the point of view of pedagogy. The article contains definitions of the following concepts: «Lifestyle of a confessional educational organization» and «Educational environment of a confessional educational organization». The role of religious worship in the development and functioning of the confessional educational environment is noted. The main factors of the external environment that have a determining influence on the confessional educational environment are highlighted. The author emphasizes the open nature of the modern confessional educational process, which unfolds in the context of a dialogue between all its parties: the religious denomination, the state and the individual.

Lifestyle and Educational Environment of Modern Confessional Educational Organizations

2020 ◽  
Vol 8 (5) ◽  
pp. 59-66
Author(s):  
Dmitrii Horin
Keyword(s):  
Educational Environment ◽  
Educational Process ◽  
Point Of View ◽  
Educational Organizations ◽  
Educational Organization ◽  
Problem Situations ◽  
General Scientific ◽  
Methodological Approaches ◽  
The Individual

The article deals with the phenomena of lifestyle and educational environment of confessional educational organizations. The methodological basis of the research is based on general scientific methodological approaches (system, comparative, historical, ontological) and special scientific methodological approaches: a system-activity approach, which assumes a motivated solution of problems in the educational process determined by problem situations; a cultural approach that allows us to correlate general, individual and special cultural phenomena, in particular religion and education; an anthropological approach that allowed the interpretation of knowledge from various spheres of life from the point of view of pedagogy. The article contains definitions of the following concepts: «Lifestyle of a confessional educational organization» and «Educational environment of a confessional educational organization». The role of religious worship in the development and functioning of the confessional educational environment is noted. The main factors of the external environment that have a determining influence on the confessional educational environment are highlighted. The author emphasizes the open nature of the modern confessional educational process, which unfolds in the context of a dialogue between all its parties: the religious denomination, the state and the individual.

scholarly journals Philosophical and Psychological Approach to Self-Development of Scientific and Pedagogical Workers

wisdom ◽  
2021 ◽  
Vol 20 (4) ◽  
pp. 139-147
Author(s):  
Svitlana KRYSHTANOVYCH ◽  
Nataliia CHUBINSKA ◽  
Iryna GAVRYSH ◽  
Oleksandra KHLTOBINA ◽  
Zhanna SHEVCHENKO
Keyword(s):  
Complex System ◽  
Educational Process ◽  
The Self ◽  
Psychological Aspects ◽  
Psychological Approach ◽  
Scientific Methods ◽  
Self Development ◽  
General Scientific ◽  
Pedagogical Approaches

The study?s main purpose is to highlight the philosophical and psychological aspects of the self- development of scientific and pedagogical workers in the context of the development of the education sys- tem. The article uses various methods to conduct research, namely general scientific methods: formal- logical, systemic, structural-functional, concrete-historical. The pedagogical synergetics is considered as part of the research. Pedagogical synergetics, which explains the development of a complex system, edu- cation, is a new philosophy of the educational process. Pedagogical synergetics makes it possible to ap- proach the development of problems of the development of pedagogical systems and the pedagogical pro- cess in a new way, considering them primarily from the standpoint of openness, co-creation and orienta- tion towards self-development. As a result, philosophical, psychological and pedagogical approaches to self-improvement are characterized.

scholarly journals Some problems of investigating street fraud and the ways to solve them

2018 ◽  
Vol 71 (4) ◽  
pp. 55-59
Author(s):  
K. D. Zaiats
Keyword(s):  
Police Officers ◽  
Educational Process ◽  
Practical Significance ◽  
Limited Information ◽  
Criminal Proceedings ◽  
Scientific Methods ◽  
Initial Stage ◽  
General Scientific ◽  
The Individual ◽  
High Level

The subjects of the study are the problems that arise at the initial stage of the investigation of street fraud, the study is the individual problems of pre-trial investigation of street fraud and the ways of their solution. The study aims to highlight the most common problems in practice at the initial stage of the investigation of this group of fraud, and presents recommendations for their solution. In the course of time, general scientific methods of cognition were used. The relevance of the research topic is that the main problems of investigators arise at the stage of the decision to open criminal proceedings. Difficulties are related to the fact that the investigator needs to take a key procedural decision based on the analysis of very limited information about the event. In addition, in the context of open criminal proceedings, it is very difficult to form a system of evidence of the existence of a criminal intention in the actions of a fraudsters. Indeed, unlike other crimes, they are reflected not so much in material traces as in acts of intellectual nature: the reporting of false information, the use of fictitious documents, specific attributes, and many others. Gathering evidence of such an order requires an extraordinary level of professionalism. The investigator should not only have a high level of knowledge of the existing criminal and criminal procedural legislation, but also be aware of ways to overcome the main difficulties encountered in criminal proceedings on fraud. The novelty of the results is that the research in this direction was conducted for the first time. The main results of the study are given a number of typical problems of investigation of street fraud, as well as recommendations for their overcoming. The results of the study can be used in the field of the criminal law cycle. The practical significance lies in the possibility of introducing the results of the research into the educational process in the presentation of the discipline “The method of investigation of crimes”, special courses, as well as in raising the skills of practical police officers. As a result of the study, conclusions were drawn in the form of concrete proposals for addressing typical problems arising in the investigation of street fraud.

Building a CRM Management System in an Engineering Company to Optimize Relationships with Counterparties (Suppliers and Subcontractors)

2020 ◽  
Vol 26 (6) ◽  
pp. 584-596
Author(s):  
N. N. Molchanov ◽  
A. V. Kolyshkin ◽  
K. Pezoldt ◽  
T. V. Yakovleva
Keyword(s):  
Risk Management ◽  
Economic Analysis ◽  
General Scheme ◽  
Integrated Approach ◽  
Management Theory ◽  
Scientific Methods ◽  
Top Managers ◽  
Engineering Company ◽  
Theoretical Assumptions ◽  
General Scientific

Aim. The presented study aims to develop a methodology for implementing CRM management in an engineering company to optimize relationships with counterparties (suppliers and subcontractors).Tasks. Within the framework of the study, the authors 1) develop a general scheme for implementing CRM management in an engineering company to optimize relationships with counterparties and 2) test the methodology for implementing CRM management on a Russian engineering company.Methods. This study is based on risk management theory and uses general scientific methods, such as the systems and integrated approach and economic analysis, to substantiate theoretical assumptions and rationalize the conclusions.Results. A methodology for implementing CRM management in an engineering company to optimize relationships with counterparties (suppliers and subcontractors) is proposed.Conclusions. The study provides recommendations for engineering companies on how to select counterparties in the form of a list of reliable suppliers and contractors recommended by the company’s board and top managers.

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