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.

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.

Enhancing the Security and Performance of Cloud for E-Governance Infrastructure

2022 ◽  
Vol 12 (1) ◽  
pp. 0-0
Keyword(s):  
Large Scale ◽  
Governance System ◽  
Readiness Assessment ◽  
Cloud Data ◽  
Governance Model ◽  
Proposed Model ◽  
And Performance ◽  
Governance Infrastructure ◽  
Hashing Function ◽  
Distributed Infrastructure

E-Governance is getting momentous in India. Over the years, e-Governance has played a major part in every sphere of the economy. In this paper, we have proposed E-MODI (E-governance model for open distributed infrastructure) a centralized e-Governance system for government of India, the implementation of this system is technically based on open distributed infrastructure which comprises of various government bodies in one single centralized unit. Our proposed model identifies three different patterns of cloud computing which are DGC, SGC and CGC. In addition, readiness assessment of the services needs to migrate into cloud. In this paper, we propose energy efficient VM allocation algorithm to achieve higher energy efficiency in large scale cloud data centers when system on optimum mode. Our objectives have been explained in details and experiments were designed to demonstrate the robustness of the multi-layered security which is an integration of High secure lightweight block cipher CSL along with Ultra powerful BLAKE3 hashing function in order to maintain information security triad.

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.

Agricultural holdings and farms: The right to development

2020 ◽  
Vol 19 (4) ◽  
pp. 650-662
Author(s):  
V.I. Denisov ◽  
I.M. Potravnyi
Keyword(s):  
Large Scale ◽  
Administrative Support ◽  
Current Level ◽  
Environmental Preservation ◽  
Scientific Methods ◽  
Right To Development ◽  
General Scientific ◽  
Growing Economy ◽  
The Right ◽  
Development Prospects

Subject. We consider development prospects for agricultural organizations of different categories. Objectives. The aim is to conduct a multifaceted study of positive and negative aspects of the production activities of agricultural holdings and farms, assessed by their contribution to the economic and social development of Russia. Methods. We employ general scientific methods of research. Results. The paper emphasizes high competitive performance of agricultural holdings, which displace farms from the market. This is mainly due to the administrative support to large corporate structures by regional and federal governments. We show that in the event of redistribution of available public funds to agriculture and increased assistance for farmers, the latter will be at a much higher level of economic efficiency of production vs. the current level. At the same time, the main advantage of small farms over agroholdings, i.e. the predominance of their environmental preservation-style of economy, will remain. Conclusions. The growing economy of farms and their interest in higher output will assist in restoration of agricultural lands that are now abandoned. It is likely that in the future, farms will outpace agricultural holdings in their development and become leading large-scale producers of agricultural goods.

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.

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 HYPERTEXT: SYNTHESIS OF DISCRETE AND CONTINUOUS MEDIA MESSAGE

2021 ◽  
Author(s):  
Natalia Bilovska ◽  
Keyword(s):  
Large Scale ◽  
Scientific Methods ◽  
Social Communications ◽  
Psychology Today ◽  
System Method ◽  
The Media ◽  
General Scientific ◽  
The Subject ◽  
Media Message ◽  
Computer Text

In the article we interpret discrete and continuous message as interrupted and constant, limited and continual text, which has specific features and a number of differences between traditional (one-dimensional) text and hypertext (multidimensional). The purpose of this study is to define the concept of “hypertext”, consideration of its characteristics and features of the structure, similarities and differences with the traditional text, including the message in the media and communication. To achieve the goal of the study, we used a number of methods typical of journalism. Empirical analysis enabled a generalized description of the subject of study, which allowed to know it as a phenomenon. With the help of generalization the characteristic and specific regularities and principles of hypertext were studied. The system method is used to identify the dependence of each element of hypertext on its place in the text system as a whole. The retrospective method helped to understand the preconditions for the emergence of hypertext, to trace the dynamics of its development. General scientific methods (analysis, synthesis, induction, deduction) made it possible to formulate the conclusions of the study. Thanks to hypertext and the hypertext systems, the concept of virtual reality has gained tangible meaning. In hypertext space, virtuality organically complements reality. The state of virtuality, in this case, becomes the concept of hyperreality, and all this merges into a single whole in the space of computer text. Due to its volume and multidimensionality, hypertext can arouse scientific interest as an interdisciplinary discipline. In today’s world, the phenomenon of hypertext has been the subject of numerous discussions, conferences and research in the field of social communications, linguistics and psychology. Today, a significant number of organizations conduct large-scale research based on the concepts of hypertext associations and associative navigation.

scholarly journals Personnel support of the police of the Irkutsk province during the period of anti-Bolshevik power in 1918–1919

2020 ◽  
Vol 2020 (3) ◽  
pp. 33-41
Author(s):  
Vladimir Sinichenko ◽  
Dmitriy Kaveckiy
Keyword(s):  
Law Enforcement ◽  
Negative Impact ◽  
Limited Resources ◽  
Historical Period ◽  
Law Enforcement Agencies ◽  
Scientific Methods ◽  
The Public ◽  
Material Supply ◽  
General Scientific ◽  
The Subject

The article aims to study the activities of the police of the Irkutsk province during the Civil War. The object of the study in the article was the units of the people’s (civilian) police, created in early March 1917 and acting on the basis of the Regulation adopted on April 17, 1917 by the Provisional Government. On October 28 (November 10), 1917, the PKIB of the RSFSR issued a new decree «On the Workers’ Police», but after the overthrow of Soviet power in the summer of 1918 in the east of the country, the eastern regions returned to the Regulation of April 17. The functioning of the police in 1918–1919, based on the principles of the Provisional Government and became the object of analysis in this work. The subject of the study is the personnel work carried out during this period in the law enforcement agencies of the Baikal region. Along with general scientific methods (analysis, synthesis, deduction, induction etc.), the work used problem-chronological and comparative methods that revealed the dynamics of historical events in Eastern Siberia, their impact on politics, on decision-making, and revealed similarities and differences in the forms, organization and manifestation of police actions operating in eastern Russia in the indicated historical period of time. It is concluded that the activities of the authorities of the Irkutsk province to recruit police units were unskilled. Of course, leaders at various levels, to the extent of their limited resources, tried to strengthen the public order authorities, but the lack of systemic organization of law enforcement work had a negative impact on the activities of the police. Neither the Omsk government, nor the civilian and military authorities of the Irkutsk province, could provide at the proper level not the material supply of the police, nor its personnel support. As a result, the police of the Irkutsk province not only did not defend the authorities against the Bolsheviks, but also could not cope with the functions of law enforcement. The increase in criminal criminality in 1918 and 1919 is recorded by all printed publications of the Irkutsk province of that time, as well as statistical reports of the provincial police.

scholarly journals Structural-Syntactic Organization of Thematic and Techniques of Composition: Aspects of Interaction

2021 ◽  
pp. 78-92
Author(s):  
Ala Tikhomirova
Keyword(s):  
Large Scale ◽  
Theoretical Orientation ◽  
Musical Composition ◽  
Practical Significance ◽  
Modern Music ◽  
Scientific Methods ◽  
Musical Perception ◽  
System Method ◽  
Close Relationship ◽  
General Scientific

Relevance of the study. The study of thematic in modern musical composition as the most important element of form creation seems relevant and in demand for modern musicology. In the existing scientific works, only certain issues of its research are mentioned (V. and Yu. Kholopov, V. Valkova, N. Ryzhkova, T. Kyuregyan, V. Zaderatsky, G. Grigorieva, E. Ershova, S. Goncharenko etc.), however, there is no special work devoted to this problem. Among the important and topical issues, many remain debatable today. Some of them concern terminology, the use of the concept of “thematiс” in relation to a completely new musical language, others — the multidimensional nature of the study of musical thematiс in terms of semantics, syntax of form in terms of various composition techniques. The study of the thematic organization on the example of the works of modern Belarusian composers makes it possible to include the cultural and stylistic processes taking place in Belarusian music today in the context of the most important trends of Modern music. The scientific novelty of the study consists in: 1) a systematic approach to the concept of thematic as a category of writing in relation to modern musical composition; 2) consideration of the principles of interaction of macro- and micro-thematic; 3) analytical study of the works of the Belarusian composer E. Gutina in the chosen perspective of analysis. The purpose of the research is to consider certain aspects of the interaction of musical thematic and composition techniques in two main types of structural and syntactic organization: macrothematic and microthematic. The research methodology is based on the interaction of general scientific methods (system method, deduction method, etc.) with methods developed in theoretical musicology. We are talking, first of all, about the method of functional analysis in relation to musical thematic and musical syntax. Also significant for this study are the musical-theoretical works devoted to the problems of the author's style, form and techniques of composition in modern music, as well as the theoretical works of the composers themselves on the problems of compositional technique. The practical significance of the research can be reflected in the use of this research in university courses of musical and theoretical orientation related to the study of modern music. Conclusions and prospects for further research. The interaction of micro- and macrothematic manifests itself in different ways in various types of composition, an example of which is the compositions of the Belarusian composer E. Gutina “Wind Music” (sonorous composition) and “Majolica” (minimalist composition). At the same time, the interaction of two seemingly opposite large-scale structural and syntactic principles of the organization of thematic reveals their close relationship in the conditions of various composition techniques, both in the aspect of shaping and in the aspect of the specifics of musical perception. Further developments of the stated topic seem promising in the following areas: the study of the “composer's word”, the compilation of a glossary of terms and concepts, regarding the techniques of composition and thematic, a scientific and research look at the given problem in the mirror of the manifestation of various stylistic trends in modern music.

scholarly journals The nature of fee charged for provision of public services

2018 ◽  
Vol 2 (4) ◽  
pp. 68-85
Author(s):  
M. Khoroshaylova
Keyword(s):  
State Power ◽  
Legal Regulation ◽  
Future Research ◽  
Constitutional Court ◽  
Public Authorities ◽  
Scientific Methods ◽  
The Public ◽  
Legal Method ◽  
General Scientific ◽  
The Government

The subject. This paper is devoted to the study of the legal nature of fees charged by the public authorities for the provision of public services.The main aim of the paper is to substantiate the answer on the question is this fee a price or a fiscal charge?The methodology of the study includes general scientific methods (analysis, synthesis, description) as well as particular academic methods (formal-legal method, interpretation of legal acts). The decisions of Russian Constitutional Court are also analyzed.The main results and scope of their application. The article focuses on analysis of the features and functions of the government, ratio of functions of the government and functions of the public authorities, their powers. State power is exercised by bodies of state power or specially authorized entities on behalf of the state and in the public interest. It excludes the exchange nature of the relations when these bodies and entities implement state power. The nature of the establishment and collection of the fee excludes the equivalence between the size of fee and the size of collection costs of the authorized entity. Therefore, there is no equivalence in the relations on payment of the fee, and therefore the fee has no compensatory character. In turn, the nature of the actions performed by the authorized entity on behalf of and in the interests of the public legal entity, excludes their absolute determi-nation by actions of the payer of the fee. The results of research may become a crucial point for future research of legal regulation of fees.Conclusions. If a public authority carries out activities related to implementation of governmental and authoritative powers, the fee is based on public law. If an activity can not be associated with implementation of governmental and authoritative powers, the fee can be subject to civil law regulation.

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