scholarly journals DEVELOPMENT OF SALARY CARDS IN THE SYSTEM OF CASHLESS PAYMENTS IN CONDITIONS OF FINANCIAL INSTABILITY ON THE EXAMPLE OF SBERBANK OF RUSSIA

2020 ◽  
pp. 135-144
Author(s):  
K. V. Ekimova ◽  
S. S. Galasova ◽  
V. V. Manuylenko
Keyword(s):  
Point Of View ◽  
Financial Instability ◽  
Accounts Receivable ◽  
Banking Service ◽  
Accounts Payable ◽  
Business Entities ◽  
Definition Of ◽  
Regional Banks ◽  
Legal Entities ◽  
New View

The need to develop Bank salary cards in the system of non-cash payments in the conditions of financial instability caused by the Covid-19 pandemic has been substantiated in the study. For the formation of a new view on the application of the Bank payroll cards economic substance “of the modern Bank salary card” based on technologies of contactless payments has been expanded, the advantages of using salary cards for banks and clients – legal entities and individuals have been defined, the best experience of Sberbank of Russia on the use of Bank salary cards from the point of view of its extrapolation to regional banks, taking into account their specifics has been studied. As a result, the main directions for the development of salary projects have been proposed, including the definition of incentive provisions for their application, ensuring security, confidence in salary projects and contactless payment, regulating the risk of occurrence of accounts payable and accounts receivable between business entities, the need to modernize individual banking service, formation of innovative salary cards.

scholarly journals ACTUALIZATION OF PROBLEMS AND NOVELS OF THEORETICAL AND LEGAL SEGMENTS OF CERTAIN BANKRUPTCY PROCEDURES

2020 ◽  
Vol 73 ◽  
pp. 87-94
Author(s):  
Vitaliy Kadala ◽  
◽  
Olena Guzenko ◽  
Keyword(s):  
Business Environment ◽  
Point Of View ◽  
Entrepreneurial Activity ◽  
Main Task ◽  
Doing Business ◽  
Management Measures ◽  
Legislative Regulation ◽  
Definition Of ◽  
Design Options ◽  
Legal Entities

The article is devoted to the issues of actualization of problems and novelties in the context of theoretical and legal segments of the bankruptcy procedure. The activities of economic entities are influenced by external and internal factors, but the issues of their solution remain in most cases in the discussions of politicians, scientists and representatives of the business environment. The effectiveness of legal entities has recently proved that the application of bankruptcy proceedings has intensified. However, remediation issues do not always have and receive adequate support. The consequence of these phenomena is the cessation of activities not only of small and medium-sized businesses, but also of individual large businesses. The main task of modern enterprises on the verge of bankruptcy is to develop tools and tools that allow to predict and analyze potential crises, to design options for their resolution and the appropriate information and economic base of management. Practical entrepreneurial activity proves that a number of issues remain unresolved and need more in-depth research and attention. This phenomenon indicates the modernity and relevance of the study given the realities of the functioning of legal entities. The article draws attention to the legislative regulation of bankruptcy procedures, identifies the priorities of legislative initiatives. The question of the scientific position of scientists concerning the characteristic of the conceptual categories "bankruptcy" and "remediation" is investigated. The author's vision of the essential characteristics of these categories is given, the substantiation of expediency of their adaptation in activity of domestic enterprises is given. A package of anti-crisis management measures has been developed taking into account the current realities of doing business. Proposals for improving the legislative regulation from the standpoint of reorganization procedures are presented. The development, approval and adaptation of the "Regulations on the stages of remediation" is proposed. From the author's point of view, it is expedient to include in the structure of the legislative regulator: conceptual apparatus for reorganization procedure, definition of methods and techniques of evaluation of clearly defined criteria with establishment of their normative limits, coverage of monitoring procedures.

scholarly journals Non-Entrepreneurial Legal Entity: The Theoretical And Legal Analysis Of The Concept And Characteristics

2019 ◽  
pp. 22-33
Author(s):  
O.I. Zozuliak
Keyword(s):  
Social Life ◽  
Scientific Work ◽  
Legal Analysis ◽  
Legal Entity ◽  
Legal Model ◽  
Level 3 ◽  
Business Entities ◽  
Legal Forms ◽  
Definition Of ◽  
Legal Entities

The article is devoted to the theoretical and legal analysis of issues related to the range of problems connected with development of such legal model as ‘nonentrepreneurial legal entity’. In the scientific work the author makes an analysis of those concepts which are submitted by the leading Ukrainian scholars and concern the formation of civil-law terminology in general and that is applied to the nonentrepreneurial legal entities, in particular. The author has concluded that it is expedient to apply the set of criteria during formation of the non-entrepreneurial legal entity. The article gives the definition of non-entrepreneurial legal entity in the narrow and broad meanings. It is proved that a non-business entity should be singled out as a separate category according to the non-distribution of profit (income) rather than to the specifics of its business activity. The author demonstrates the feasibility to change classification criteria and levels while classifying the legal entities and on the mentioned ground she has singled out: 1) procedure for establishment of the legal entity; 2) structure of the legal entity as a criterion of the second classification level; 3) specific character of the profit distribution as a criterion of the third level of classification. It is based on the argument that non-business entities are an independent group of the legal entities, which is divided into subgroups: the non-business entities of corporate type and the non-business entities of unitary type. Each subgroup of the non-business legal entity distinguishes several legal forms within of which specific types of non-business entities are allocated. The author presents one’s own definition of the non-entrepreneurial legal entity, as a legal entity of public or private law, whether of corporate or unitary type, which is specially established in the different areas of social life and endowed with a special legal capacity. The non-entrepreneurial legal entity shall be entitled to carry out activities with a view to profit but it doesn’t distribute it among participants (members).

scholarly journals The Relevance of Improving the Legal Framework for Penal Sanctions and Their Accounting

2019 ◽  
Vol 12 (1) ◽  
pp. 120-126
Author(s):  
V. G. Getman
Keyword(s):  
Legal Framework ◽  
Point Of View ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Tax Audit ◽  
Business Entities ◽  
Contractual Obligations ◽  
A Minor ◽  
Penal Sanctions ◽  
Legal Entities

The subject of the researchis the procedure for imposing penalties on business entities.The relevanceof the paper lies in the fact that nowadays there is an urgent need to streamline the current legislation in the part of establishing the responsibility of organizations for breach of tax legislation, especially for lesser breaches punishable by minor fines usually appealed against by organizations involved thereby overloading the work of courts.The purpose of the researchwas critical assessment of individual legislative provisions relating to the imposition of minor fines on legal entities doing business in disputable situations, cases of which are often brought on to courts on the initiative of the heads of organizations. Judicial practice on them is not uniform. Regarding identical cases, some district arbitration courts decide in favor of business entities, while others support claims of tax authorities. Nor is the Russian Ministry of Finance always consistent in explanations on these issues in its official letters. In a number of cases, they happened to change their point of view regarding the fine imposing procedure for a quite opposed position. Therefore, there is a need to clarify certain rules of imposing fines on legal entities following the results of a field tax audit as well as for breach of contractual obligations.It is concludedthat the current tax legislation is imperfect in the part of imposition of penal sanctions. It is proposed to introduce a special provision about the penalty charged on the management of legal entities who loose disputable law breach cases in court followed by imposition of a minor fine. The procedure for accounting fines, penalties for breach of contractual obligations in corporate tax calculations is considered and its shortcomings are revealed. A new procedure for the accounting of penalties is proposed.

scholarly journals ADAPTATION DOMINANTS OF NATIONAL SMALL ENTREPRENEURSHIP DEVELOPMENT

2021 ◽  
Author(s):  
Liudmyla Lukashova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
International Experience ◽  
Economic Security ◽  
Business Development ◽  
Point Of View ◽  
The European Union ◽  
Small Business Development ◽  
Business Entities ◽  
Definition Of

The purpose of this article is the further development of the theory of adaptation, determining the types of adaptation of business entities and substantiation of the adaptation dominants of the development of national small business within the situational and standard adaptation. The article considers the concept of adaptation, gives the author's definition of adaptation in relation to small businesses, highlights the situational and standard adaptation. Situational adaptation should be understood as the process of gaining change by small businesses that allow them to function better in the current environment, achieve economic security and prevent bankruptcy. Standard adaptation (desired state of the system) to the conditions of the external environment, in which the small business entity operates, is to strive to achieve ideal parameters of the state of the system. The adaptation dominants of the development of national small business in terms of situational adaptation include: adaptation of economic activity of small businesses to the conditions of unstable economic environment; The adaptive dominants of the development of national small business within the framework of standard adaptation are substantiated, namely: adaptation of normative-legal provision of small business development to norms, standards and requirements of the European Union; adaptation of international experience in small business lending to the peculiarities of the national economy; adaptation of the international experience of "economic breakthrough" at the expense of small businesses of the world's leading countries; adaptation of the international experience of facilitation of small business development to the Ukrainian realities. The process of adaptation of the facilitation experience should be preceded by a comparative assessment of the effectiveness of the implemented facilitation measures, which will allow determine their priority and feasibility of implementation in relation to national small businesses. The article examines the adaptive dominants of small business development both from the point of view of a small business entity and from the point of view of state regulatory policy.

scholarly journals A Recursive Definition of Goodness of Space for Bridging the Concepts of Space and Place for Sustainability

2019 ◽  
Vol 11 (15) ◽  
pp. 4091 ◽  
Author(s):  
Bin Jiang
Keyword(s):  
Physical Space ◽  
Mathematical Structure ◽  
Point Of View ◽  
Space And Place ◽  
Small Scale ◽  
Recursive Definition ◽  
Christopher Alexander ◽  
Basic Concepts ◽  
Definition Of ◽  
New View

Conceived and developed by Christopher Alexander through his life’s work, The Nature of Order, wholeness is defined as a mathematical structure of physical space in our surroundings. Yet, there was no mathematics, as Alexander admitted then, that was powerful enough to capture his notion of wholeness. Recently, a mathematical model of wholeness, together with its topological representation, has been developed that is capable of addressing not only why a space is good, but also how much goodness the space has. This paper develops a structural perspective on goodness of space (both large- and small-scale) in order to bridge two basic concepts of space and place through the very concept of wholeness. The wholeness provides a de facto recursive definition of goodness of space from a holistic and organic point of view. A space is good, genuinely and objectively, if its adjacent spaces are good, the larger space to which it belongs is good, and what is contained in the space is also good. Eventually, goodness of space, or sustainability of space, is considered a matter of fact rather than of opinion under the new view of space: space is neither lifeless nor neutral, but a living structure capable of being more living or less living, or more sustainable or less sustainable. Under the new view of space, geography or architecture will become part of complexity science, not only for understanding complexity, but also for making and remaking complex or living structures.

Understanding functional illiteracy from a policy, adult education, and cognition point of view: Towards a joint referent framework

2019 ◽  
Vol 30 (2) ◽  
pp. 109-122
Author(s):  
Aleksandar Bulajić ◽  
Miomir Despotović ◽  
Thomas Lachmann
Keyword(s):  
Adult Education ◽  
Operational Definition ◽  
Literacy Skills ◽  
Point Of View ◽  
Industrialized Countries ◽  
Functional Illiteracy ◽  
Scale Levels ◽  
Components Of Reading ◽  
The One ◽  
Definition Of

Abstract. The article discusses the emergence of a functional literacy construct and the rediscovery of illiteracy in industrialized countries during the second half of the 20th century. It offers a short explanation of how the construct evolved over time. In addition, it explores how functional (il)literacy is conceived differently by research discourses of cognitive and neural studies, on the one hand, and by prescriptive and normative international policy documents and adult education, on the other hand. Furthermore, it analyses how literacy skills surveys such as the Level One Study (leo.) or the PIAAC may help to bridge the gap between cognitive and more practical and educational approaches to literacy, the goal being to place the functional illiteracy (FI) construct within its existing scale levels. It also sheds more light on the way in which FI can be perceived in terms of different cognitive processes and underlying components of reading. By building on the previous work of other authors and previous definitions, the article brings together different views of FI and offers a perspective for a needed operational definition of the concept, which would be an appropriate reference point for future educational, political, and scientific utilization.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Dosimetry and optimization in digital radiography based on the contrast-detail resolution

2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Wilson Otto Gomes Batista ◽  
Alexandre Gomes De Carvalho
Keyword(s):  
Image Quality ◽  
Inverse Image ◽  
Point Of View ◽  
Complete Analysis ◽  
Portable Devices ◽  
Evaluation Tool ◽  
Air Kerma ◽  
Direct Radiography ◽  
Definition Of ◽  
Entrance Surface Air Kerma

Contrast-detail (C-D) curves are useful in evaluating the radiographic image quality in a global way. The objective of the present study was to obtain the C-D curves and the inverse image quality figure. Both of these parameters were used as an evaluation tool for abdominal and chest imaging protocols. The C-D curves were obtained with the phantom CDRAD 2.0 in computerized radiography and the direct radiography systems (including portable devices). The protocols were 90 and 102 kV in the range of 2 to 20 mAs for the chest and 80 kV in the range of 10 to 80 mAs for the abdomen. The incident air kerma values were evaluated with a solid state sensor. The analysis of these C-D curves help to identify which technique would allow a lower value of the entrance surface air kerma, Ke, while maintaining the image quality from the point of view of C-D detectability. The results showed that the inverse image quality figure, IQFinv, varied little throughout the range of mAs, while the value of Ke varied linearly directly with the mAs values. Also, the complete analysis of the curves indicated that there was an increase in the definition of the details with increasing mAs. It can be concluded that, in the transition phase for the use of the new receptors, it is necessary to evaluate and adjust the practised protocols to ensure, at a minimum, the same levels of the image quality, taking into account the aspects of the radiation protection of the patient.

DIRECTIONS OF ASSOCIATIVE IDENTIFICATION OF PERSONAL NAMES

2019 ◽  
Vol 18 (28) ◽  
pp. 118-128
Author(s):  
Olena Karpenko ◽  
Tetiana Stoianova
Keyword(s):  
Proper Names ◽  
Mental Lexicon ◽  
Point Of View ◽  
Sound Symbolism ◽  
Personal Names ◽  
Communicative Process ◽  
Proper Name ◽  
Definition Of ◽  
Scientific Value ◽  
The Brain

The article is devoted to the study of personal names from a cognitive point of view. The study is based on the cognitive concept that speech actually exists not in the speech, not in linguistic writings and dictionaries, but in consciousness, in the mental lexicon, in the language of the brain. The conditions for identifying personal names can encompass not only the context, encyclopedias, and reference books, but also the sound form of the word. In the communicative process, during a free associative experiment, which included a name and a recipient’s mental lexicon. The recipient was assigned a task to quickly give some association to the name. The aggregate of a certain number of reactions of different recipients forms the associative field of a proper name. The associative experiment creates the best conditions for identifying the lexeme. The definition of a monosemantic personal name primarily includes the search of what it denotes, while during the process of identifying a polysemantic personal name recipients tend have different reactions. Scientific value is posed by the effect of the choice of letters for the name, sound symbolism, etc. The following belong to the generalized forms of identification: usage of a hyperonym; synonyms and periphrases or simple descriptions; associations denoting the whole (name stimulus) by reference to its part (associatives); cognitive structures such as “stimulus — association” and “whole (stimulus) — part (associative)”; lack of adjacency; mysterious associations. The topicality of the study is determined by its perspective to identify the directions of associative identification of proper names, which is one of the branches of cognitive onomastics. The purpose of the study is to identify, review, and highlight the directions of associative identification of proper names; the object of the research is the names in their entirety and variety; its subject is the existence of names in the mental lexicon, which determines the need for singling out the directions for the associative identification of the personal names.

DEFINITION OF THE PUBLIC SECURITY AND ORDERLINESS ENSURING MECHANISM IN UKRAINE

2018 ◽  
Vol 1 (11) ◽  
pp. 155-163
Author(s):  
Marina Aleksandrovna Kalievskaya
Keyword(s):  
Human Rights ◽  
Development Strategy ◽  
State Policy ◽  
The State ◽  
Point Of View ◽  
Public Security ◽  
National Priority ◽  
Institu Tions ◽  
Protection Of Human Rights ◽  
Definition Of

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institu- tions in public administration, taking into account resources, technologies, mea- sures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protec- tion of human rights and freedoms, the interests of society and the state, combat- ing crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of hu- man rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing intercon- nection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.

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