METHODOLOGY FOR RESEARCHING THE FISCAL MECHANISM FOR REGULATING INVESTMENT PROCESSES

Author(s):  
Viktoriia Rudenko ◽  

The necessity and advantages of using the methodology in conducting financial research in modern conditions, in particular regarding the functioning of the fiscal mechanism for regulating investment processes, are determined. It is established that the methodology is considered by scientists in two approaches: 1) as a doctrine of research methods, which is inextricably linked with philosophical science; 2) as a set of research methods used in any science. The etymology of the concept of “methodology” is considered and approaches to the interpretation of its content are critically comprehended. It is substantiated that the structure of the research methodology, in particular the fiscal mechanism of regulation of investment processes, covers three aspects: functional, logical and process. The functional aspect of the research methodology is determined, which covers its consideration as a set of principles and methods aimed at achieving a specific practical or theoretical goal of research work. The logical aspect of research methodology is highlighted, which contains its understanding as a set of forms of organization of research work. The process aspect of research methodology is determined, which implies its interpretation as a series of successive stages aimed at achieving a certain practical or theoretical result of research work. Based on the study of reference and scientific literature, the author's definition of research methodology of the fiscal mechanism for regulating investment processes is proposed as a specific doctrine, which covers a set of principles, methods, forms and sequential stages of research (cognitive) activity, used to identify scientific facts, their theoretical justification and practical implementation. The functions of research methodology of the fiscal mechanism for regulating investment processes is established. The functions of research methodology of the fiscal mechanism for regulating investment processes are established. The factors of successful application of the methodology as “art” in the study of the fiscal mechanism for regulating investment processes are considered.

Civilizar ◽  
2020 ◽  
Vol 20 (38) ◽  
pp. 137-146
Author(s):  
John Jairo Pérez-Vargas ◽  
Johan Andrés Nieto-Bravo ◽  
Juan Esteban Santamaría-Rodríguez

This article of reflection problematizes the relationships between phenomenology and hermeneutics as epistemic places of research work through a documentary approach built in two phases. First, the text reflects on the terminological use present in the paradigms, approaches, epistemological perspectives, and research methods, thereby identifying that there is no criteria univocity in its references and approaches about research methodology treaties. Likewise, it is evident that there are methodological proposals that include phenomenology and hermeneutics in a complementary, articulated, or isolated way without allowing precise places of understanding that allow to locate their application in research. Based on the aforementioned, the second phase proposes an individual approach to the background and comprehensions of phenomenology and hermeneutics, identifying particularities that characterize them, possible theoretical-practical differences and approaches that can be established in view of their relevance from the epistemic and methodological framework of research in human and social sciences. This article is a translation from the Spanish version “La hermenéutica y la fenomenología en la investigación en ciencias humanas y sociales”, published in Civilizar, 19(37), 2019. doi: 10.22518/usergioa/jour/ccsh/2019.2/a09. The translation has been authorized and approved by the authors and the Editor.


2021 ◽  
pp. 50-65
Author(s):  
Marcin Muszyński

Research methodology has recently been reduced to using research methods and techniques that are perceived only as ready-to-use tools. Paradigmatic issues become of secondary importance and left unsaid in research work or replaced by a multi-paradigm approach characterised by pluralist ontology and epistemology. The paradigm consists of assumptions and fundamental beliefs and represents a worldview that defines the nature of the world. It helps to justify the use of selected methods and techniques. The article aims to present the social constructionism paradigm and its application in old age and aging research.


2018 ◽  
Vol 46 ◽  
pp. 9-48 ◽  
Author(s):  
Wiesław Alejziak

Purpose. Analysis of research studies on tourism related activity carried out in various European countries in the period from the end of WWII to the end of the 20th century. The study embraced both the research methods and techniques, as well as the ways of expressing tourism activity, making an attempt at comparing the findings of various studies in each case (both on the domestic and international scale). Method. The basic method used in the study was complex analysis of scientific literature pertaining to the research on tourism related activity (published in Polish, English, German and French), where focus was on research methodology. Also, the findings of the analysed studies were investigated to a certain degree, which – despite some limitations of research comparability – indicated serious disproportions in the level of tourism related activity among the inhabitants of particular countries. Findings. The study indicated that the great majority of research carried out within the entire analysed period of time embraced surveys with a great heterogeneity of research methods and techniques, non-uniform terminology, as well as various different criteria and typologies of tourism activity. The study also revealed a great variety of used indicators (measures), which made proper diagnosis of the phenomenon and interpretation of the results additionally difficult. Hence, it impeded the potential use of research results in practical activity. Research limitations and conclusions. The paper presents the analyses of research studies carried out until the year 2000. A similar study, based on the scientific literature published already in the 21st century, is in preparation. Practical implications. The current study shows that at the end of the analysed period, traditional research methods and indices determining the level of participation in tourism (e.g. tourism activity rate) often did not allow for proper market analyses and required serious improvement (particularly in relation to research comparability and results obtained by various institutions). Reliable research studies have always been largely expected by the widely understood tourism branch as such data constitute a crucial factor not only in their current activity but also in strategic planning. Originality. The paper presents one of the most comprehensive overviews of research studies on tourism activity, particularly in relation to the analyses of research methodology on this subject matter. New estimation methods and genuine indices of tourism-related activity were also proposed in the study, taking the hitherto mentioned conditions into consideration. Type of paper. The paper is an overview analysing the findings of numerous empirical studies.


2021 ◽  
Vol 11 (22) ◽  
pp. 10702
Author(s):  
Juan Angel Gonzalez-Aguirre ◽  
Ricardo Osorio-Oliveros ◽  
Karen L. Rodríguez-Hernández ◽  
Javier Lizárraga-Iturralde ◽  
Rubén Morales Menendez ◽  
...  

The 2021 sales volume in the market of service robots is attractive. Expert reports from the International Federation of Robotics confirm 27 billion USD in total market share. Moreover, the number of new startups with the denomination of service robots nowadays constitutes 29% of the total amount of robotic companies recorded in the United States. Those data, among other similar figures, remark the need for formal development in the service robots area, including knowledge transfer and literature reviews. Furthermore, the COVID-19 spread accelerated business units and some research groups to invest time and effort into the field of service robotics. Therefore, this research work intends to contribute to the formalization of service robots as an area of robotics, presenting a systematic review of scientific literature. First, a definition of service robots according to fundamental ontology is provided, followed by a detailed review covering technological applications; state-of-the-art, commercial technology; and application cases indexed on the consulted databases.


2021 ◽  
Vol 5 (4) ◽  
pp. 162-171
Author(s):  
Shohru Navruz-zoda ◽  

Introduction. The main goal of the scientific work is to address the challenges posed by the coronavirus pandemic and to ensure sustainability in tourism development. This research work is devoted to scientific substantiation of its innovative organizational forms for the development of youth tourism in Uzbekistan in post-pandemic period. Research methods. In the article it is used the research methodology of taking into account the expected changes in the development of tourism in a post-pandemic conditions and the use of innovative organizational forms in the development of youth tourism, in this regard by studying the opinion of experts methods such as observation, comparison, empirical research, systematic and comparative analysis, and expert evaluation were used. Results and discussion. After the pandemic, world tourism is expected to recover in a completely different form. The advent of unexpected forms of competition in tourism requires a change in the previous way of working.


2019 ◽  
Vol 25 ◽  
pp. 361-367
Author(s):  
A. I. Opalko ◽  
O. A. Opalko

Aim. The need to improve the genetic and breeding terminology, in particular its lexicographic components as well as the necessity to more precise definition of certain indirect terminological borrowing were causes our research. Methods. In the process of preparation of materials of terminological dictionaries, textbooks and manuals, as well as scientific works on general genetics and plant breeding published in various years were analyzed and colligated. The peculiarities of the certain terms use were investigated by methods of theoretical analysis, comparison and generalization of scientific literature, in consideration of the methodical aspects of component analysis. Results. The phenomenon of different terms using for the definition of the same concepts, confuse definitions and spelling errors of a number of terms and incorrect synonymy, Russism and other common mistakes occur found in Ukrainian scientific, methodological and educational publications are analyzed. The negative consequences of an incorrect translation of thesis summaries and scientific articles abstracts into English are noted. Conclusions. The linguistic and terminological expertise must be carried out in order to unify of the genetic and breeding terminology and more precise definition of certain indirect terminological borrowing. The efforts of geneticists, breeders and linguists should combine for preparing modern Academy explaining dictionary. Keywords: backcross, dihaploid, nutrient medium, reciprocal crosses, inbreeding, progeny.


World Science ◽  
2018 ◽  
Vol 1 (7(35)) ◽  
pp. 21-25
Author(s):  
Людмила Іванівна Довгопола

The article deals with the experience of creation, didactic possibilities and peculiarities of the use of ecological trails. Their role in the training of future biology teachers is revealed. The definition of «comprehensive educational and scientific ecological path» is substantiated.The characteristic and structure of the complex educational and scientific ecological trail «Outskirts of Pereiaslav region», created on the basis of the SHEI «Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University» was created and the possibilities of its use were analyzed. Some aspects of organizing research work for secondary and higher education students are covered. A set of tasks was proposed, which were carried out and carried out directly on each of the key sites of the path.It was proved that the activity of secondary and higher education students, organized on the basis of the comprehensive educational and scientific ecological trail «Outskirts of Pereiaslavl region», promoted the expansion and deepening of biological knowledge, formed the ability to analyze and compare objects of wildlife, to find causal consequences, monitoring the environment, developing abilities for research and design activities, and raising cognitive activity.


2020 ◽  
Vol 7 (2) ◽  
pp. 46-60
Author(s):  
I Alieksieiev ◽  
◽  
A Mazur ◽  
A Moroz ◽  
◽  
...  

The article deals with issues related to research methodology in the financial field. An important aspect of the author's approach is a new look at the research, which is proposed to be considered as prospective and current. The argument for this approach is the need to combine traditional basic and applied research into a group of prospective, ie those that result in some long-term goals and can usually result in scientific novelty. Instead, current research is no less practical. It is through current research that the necessary measures are being implemented. This applies to technical, technological, organisational, economic and financial measures, which ultimately provide some improvement in the activities of any entity. The characteristics of prospective and current research are given, which determine the differences between them. In particular, such characteristics are: the expected result, the tools for the study and the composition of researchers - performers of prospective or current research. Based on the division of research into prospective and current, the different directions of these types of scientific and practical research are determined. It is noted that the formulation of tasks of different purpose and nature requires the definition of certain pre-defined sets of research methods. Narrowing of methodical tools can lead to erroneous results. Instead, an integrated approach, formulated not only for a hypothetical goal and potential outcome, but also for the choice of research methods, is an important safeguard against erroneous conclusions. To do this, a matrix has been developed, in which complexes of research methods (for several examples) have been formed, which will allow to obtain the most substantiated result of the research, both prospective and current. Such examples are: economic and social efficiency of financial research, public policy in the field of finance, funding schemes for research. A study of well-known empirical and theoretical research methods has been carried out, from the standpoint of the peculiarities of financial research in scientific and practical activities. In particular, examples from the financial sphere of possible searches, with the help of general methods of analysis, synthesis, induction, deduction and analogy, are investigated and given. From empirical methods examples of directions of possible researches, with use of comparison, experiment, modeling, are considered and resulted. The generally accepted and special characteristics of research in the field of finance are considered. Among them are important for financiers the concept of science and the need to master the scientific approach to financial research; the nature and characteristics of the research process; scientific (theoretical) base and financial aspects of research; research priorities; directions of research of natural and social sciences; stages of scientific research; methodological approach to the study of efficiency in finance. These issues are important for researchers, as well as for students and graduate students studying in financial educational-professional and educational-scientific programs.


Author(s):  
Denis Tikhomirov

The purpose of the article is to typologize terminological definitions of security, to find out the general, to identify the originality of their interpretations depending on the subject of legal regulation. The methodological basis of the study is the methods that made it possible to obtain valid conclusions, in particular, the method of comparison, through which it became possible to correlate different interpretations of the term "security"; method of hermeneutics, which allowed to elaborate texts of normative legal acts of Ukraine, method of typologization, which made it possible to create typologization groups of variants of understanding of the term "security". Scientific novelty. The article analyzes the understanding of the term "security" in various regulatory acts in force in Ukraine. Typological groups were understood to understand the term "security". Conclusions. The analysis of the legal material makes it possible to confirm that the issues of security are within the scope of both legislative regulation and various specialized by-laws. However, today there is no single conception on how to interpret security terminology. This is due both to the wide range of social relations that are the subject of legal regulation and to the relativity of the notion of security itself and the lack of coherence of views on its definition in legal acts and in the scientific literature. The multiplicity of definitions is explained by combinations of material and procedural understanding, static - dynamic, and conditioned by the peculiarities of a particular branch of legal regulation, limited ability to use methods of one or another branch, the inter-branch nature of some variations of security, etc. Separation, common and different in the definition of "security" can be used to further standardize, in fact, the regulatory legal understanding of security to more effectively implement the legal regulation of the security direction.


2018 ◽  
Vol 13 (1) ◽  
pp. 70-88
Author(s):  
Mohd Faez Mohd Shah ◽  
Norhidayah Pauzi

In the discipline of Islamic law research, strong proofing and clear Istinbat method are key pillars in the construction of Islamic law based on the application of the science of usul al-fiqh and maqasid al-shari'ah. However, what happens at the state of Johor’s fatwa institution is the opposite. The fatwa research methods applied by the Fatwa Committee of Johor in resolving current fatwa issues is not based on the right and true discipline of Islamic law research. In fact, current inputs related to fatwa issues are not explicitly stated in the method of determining the law either in the form of reality or scientifically verified. Therefore, this paper will discuss the fatwa procedures undertaken by the Fatwa Committee of Johor based on the methods applied in resolving current issues. The research methodology adopted is library and interview methods. This study shows that fatwa management and production in the state of Johor is placed under the jurisdiction of the Mufti of Johor’s Department. The methods adopted by the Fatwa Committee of Johor covers two methods, namely: internal research methods including literature review through the application of original source and proofs based on syarak. Second: field research method that includes an external review or going to the location of study such as conducting observation, questionnaires and interviews including referrals to specialists of different fields. Maslahah and mafsdah consideration are also implemented by the Fatwa Committee in every fatwa decision based on the standard that meets the interests of maqasid al-shari'ah. Keywords: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah ABSTRAK Dalam disiplin penyelidikan hukum Islam, kekuatan pendalilan dan kaedah istinbat yang jelas merupakan tunggak utama dalam pembinaan hukum Islam berasaskan kepada aplikasi ilmu usul al-fiqh dan maqasid al-shari’ah. Namun begitu, apa yang berlaku di institusi fatwa negeri Johor adalah sebaliknya. Kaedah penyelidikan fatwa yang diaplikasi oleh Jawatankuasa Fatwa Negeri Johor dalam menyelesaikan isu fatwa semasa tidak berasaskan kepada disiplin penyelidikan hukum Islam yang tepat dan sebenar. Malahan input-input semasa yang berkaitan dengan isu fatwa juga tidak dinyatakan secara jelas dalam kaedah penentuan hukum sama ada dalam bentuk realiti yang berlaku atau pembuktian secara saintifik. Justeru, kertas kerja ini akan membincangkan prosedur fatwa Jawatankuasa Fatwa Negeri Johor berdasarkan metode-metode yang diaplikasi dalam menyelesaikan isu-isu yang bersifat semasa. Metodologi kajian yang digunakan dalam kajian ini adalah melalui metode perpustakaan dan metode lapangan. Hasil kajian menunjukkan bahawa pengurusan dan pengeluaran fatwa di negeri Johor hanya terletak di bawah bidang kuasa Jabatan Mufti Johor. Metode fatwa yang diamalkan oleh Jawatankuasa Fatwa Negeri Johor merangkumi dua metode iaitu pertama, kaedah penyelidikan dalaman yang merangkumi kajian kepustakaan menerusi pengaplikasian dari sumber asas dan dalil-dalil syarak. Kedua, kaedah penyelidikan lapangan yang meliputi kajian luaran atau turun ke lokasi kajian seperti observasi, soal selidik dan temubual dan rujukan kepada pakar dalam bidang yang berlainan. Pertimbangan maslahah dan mafsdah juga dimplementasikan oleh Jawatankuasa Fatwa dalam setiap keputusan fatwanya berasaskan standard yang menepati kepentingan maqasid al-shari’ah. Kata kunci: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah


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