scholarly journals Reserve capital as a tool for minimizing business risks in strategic management system: accounting aspect

2021 ◽  
pp. 34-39
Author(s):  
S.F. Lehenchuk ◽  
I.R. Polishchuk
Keyword(s):  
Economic Activity ◽  
Employee Motivation ◽  
Legal Regulation ◽  
Minimum Size ◽  
Net Income ◽  
Different Types ◽  
The Common ◽  
The Creation ◽  
Reserve Capital ◽  
Retained Earnings

The normative-legal regulation of accounting of formation and use of reserve capital is established. Legislative regulation of the minimum size of reserve capital for different types of companies has been clarified. For joint-stock companies, in contrast to other types of companies, the legislation provides for the possibility of reducing the minimum deductions (including up to 0 %) when the reserve capital reaches the minimum size. A statistical analysis of the structure of equity by type of economic activity is made. It is established that out of 15 types of economic activity, only three (agriculture, forestry and fisheries; education; provision of other services) have profitable activity. Profitable types of economic activity are characterized by the dominance of retained earnings or additional capital in the structure of equity, with reserve capital occupying a small share. The common features and differences of additional and reserve capital are established. Common one is the creation of various funds, the source of which is net income. A distinctive feature is the ability to use funds. Additional capital provides for the creation of a fund for the renewal of non-current assets, employee motivation, etc. and the use of funds for these needs. Unlike additional capital, reserve capital is formed to eliminate crisis moments in the enterprise, reaches a certain size and may not be used for years, because it has a clear purpose – to cover losses, pay dividends on preferred shares and guarantees to creditors in liquidation. The method of accounting of reserve capital, which allows distinguishing the minimum level defined by the legislation and the sum exceeding the minimum size is offered.

scholarly journals A matrix for museological diagnostics and planning

2021 ◽  
Vol 12 (1) ◽  
pp. 4-12
Author(s):  
Manuelina Maria Duarte Cândido ◽  
Keyword(s):  
Applied Research ◽  
Theory And Practice ◽  
Theoretical Discussion ◽  
Reference Framework ◽  
Different Types ◽  
Methodological Tool ◽  
The Matrix ◽  
The Common ◽  
The Creation ◽  
Significant Attention

The article presents a theoretical discussion that provides support for the development of a methodological tool to assess and plan the activities of museums or musealisation processes. According to the author, a matrix for museological diagnostics, planning and management should be used to create or renovate small or large, conventional or unconventional museums. This work is the result of PhD research that produced a book already in its third edition in Brazil. For the creation of the matrix, an attempt was made to identify the common aspects among different types and museum models. The proposed concept includes a theoretical and conceptual discussion, as well as the establishment of a museological structure or tool to justify work in this field. These aspects will be discussed in this article, as well as the details of their contributions to applied research in museology and to the qualification of museums. The matrix resulting from this research can be used to not only carry out museological diagnostics or institutional evaluations of existing museums, but also as a reference framework for the creation of new museums and for musealization processes. In the article, significant attention is given to clarifying the use of the terms used in the matrix in order to allow its interpretation and application in a variety of cases based on precise museological thought. Thus, theory and practice are concerned with understanding and using this matrix for museological diagnostics and planning.

Of Constituent Nations

2020 ◽  
pp. 101-126
Author(s):  
Joel Colón-Ríos
Keyword(s):  
French Revolution ◽  
Common Good ◽  
Electoral Rules ◽  
Constituent Power ◽  
Spanish Constitution ◽  
The People ◽  
Different Types ◽  
The Common ◽  
The Creation ◽  
Constitution Making

This chapter examines the ways in which the debates about the nature and implications of the theory of constituent power that arose during the French Revolution reappeared in later constituent episodes. It pays particular attention to the electoral rules regulating citizen activity and to the types of constitutional forms that resulted from them. In Part I, the chapter explores the distinction between the constituent power of the people and the constituent power of the nation. From each of these notions, emanate different types of legal and institutional demands on the juridical order. After distinguishing between these two approaches, the chapter examines, in Part II, the ways in which they were (or not) put into practice in the constitution-making process that resulted in the creation of the Spanish Constitution of 1812. Part III focuses on the creation of the Venezuelan Constitution of 1811 and Part IV examines the process that led to the adoption of the Colombian Constitution of 1886. During these three processes, constituent power became an extraordinary constitution-making jurisdiction directed at the identification of the common good, and as a power that could be exercised through mechanisms that excluded important parts of the population.

scholarly journals Legal Support of Non-Cash Settlements in Economic Activity

2021 ◽  
Vol 100 ◽  
pp. 03003
Author(s):  
Serhii Braichenko ◽  
Sergii Dzholos ◽  
Artem Kolisnyk ◽  
Oksana Koshulko ◽  
Larysa Varunts
Keyword(s):  
Financial Institutions ◽  
Economic Activity ◽  
Complex Analysis ◽  
Legal Regulation ◽  
National Currency ◽  
Economic Conditions ◽  
Commercial Activity ◽  
Legal Documents ◽  
Different Types ◽  
Modern Economic

The article presents the exploring of legal support of non-cash settlements in economic activity. In the article, the complex analysis of the tendencies of the legal regulation of the cashless transfers in commercial activity has been done. Also, the article has been prepared some recommendations on improvement of non-cash settlements, taking into the consideration fact that there are different types of payments under modern economic conditions, which change the approaches to the specific features, protection, and the peculiarities of their usage. Besides, in the article, some problems of the legal regulation of cashless settlements have been investigated according to the papers of international academics from different countries. Also, some legal documents of the state Ukraine in this direction have been analysed in the paper. Among the documents was the Instruction on Cashless Payments in Ukraine in the National Currency; the Civil Code of Ukraine, etc. Therefore, the legal support of non-cash settlements in economic activity is critical and valuable because all the support, as well as all the conditions of the implementation of the modern informational and telecommunication technologies in the activities of the financial institutions, may increasing of the clients’ demand on the services of the cashless transfers.

scholarly journals Harmonization of Legislation in the Field of Employment as a Means of Forming a Common Labour Market of the CIS Member States in the Context of the Eurasian Perspective

2021 ◽  
Vol 17 (3) ◽  
pp. 32-38
Author(s):  
E. E. Orlova
Keyword(s):  
Labor Market ◽  
Labour Market ◽  
Legal Regulation ◽  
Member States ◽  
National Legislation ◽  
Effective Functioning ◽  
Legal Space ◽  
The Common ◽  
The Creation

The article is devoted to the problems of harmonization of legal regulation in the field of employment of the population of the CIS member states in the context of the Eurasian perspective. The creation of a single legal space of the CIS member states contributes to the effective functioning of the common labor market, the structure of which will be determined by the harmonized, and in many parts unified national legislation of the CIS member states. The problem of harmonization of legal regulation in the field of employment of the population is considered in the context of solving a broader task: creating a single legal space of the common labor market of the CIS member states. The article analyzes the principles, levels, mechanism, stages of harmonization of legal regulation in the field of employment of the population of the CIS member states in the context of the Eurasian perspective.

scholarly journals Obstacles to the formation of a common electricity market of the Eurasian Economic Union

2019 ◽  
Vol 114 ◽  
pp. 02002 ◽  
Author(s):  
Arthur Gibadullin ◽  
Valentina Pulyaeva
Keyword(s):  
Power Systems ◽  
Electricity Markets ◽  
Electricity Market ◽  
Electrical Energy ◽  
Legal Regulation ◽  
Member States ◽  
Eurasian Economic Union ◽  
The Common ◽  
Economic Union ◽  
The Creation

The current state of the economy and society is influenced by the global integration processes taking place in Eurasia - the creation of the Eurasian Economic Union, which should unite the markets for resources, goods and capital of the member states of the Eurasian Economic Union. One of the aspects of this process is the creation of a unified electricity market, which ensures free flow of electrical energy, free pricing and competition in the power industry. The purpose of this study is to study the degree of readiness of national energy systems for integration and to identify problems that impede the formation of the Common Electricity Market of the Eurasian Economic Union. The methods used were statistical analysis tools, a graphical method, comparisons and descriptions. The study was carried out on the basis of the use of information provided in the open access of the Eurasian Economic Union, national statistical services and energy companies. The authors have identified the main goals and objectives, as well as the requirements and expected results of the creation of the Common Electricity Market. As a result of the analysis of national power systems, a number of problems were identified that impede their convergence, including inconsistencies in the scale of production, various pricing mechanisms and electricity price regulation, differences in the energy balance of the Eurasian Economic Union member states, different levels of electricity prices, and a particular opinion Of the Republic of Belarus to the concept of market formation and the lack of unified borders of Armenia with other participating countries Union. The findings of the study indicate that by the stated date, namely July 1, 2019, the Common Electricity Market will most likely not be created for the reasons stated. To solve the identified problems, the authors propose several tools, one of the most important among them is the mechanism of regulatory and legal regulation of electricity markets at the national and supranational levels. Also, according to the authors, in the integration processes in the framework of the Eurasian Economic Union should consider the world experience of such political and economic associations.

The Role of Evaluative Tools in the Creation of the Memorial Media Portrait of Jacques Chirac (1932—2019)

2020 ◽  
pp. 97-110
Author(s):  
E. N. Mikhailova ◽  
V. A. Telegina
Keyword(s):  
Print Media ◽  
Political Elite ◽  
Systematic Analysis ◽  
Research Material ◽  
Political Orientations ◽  
Different Types ◽  
The Media ◽  
The Creation ◽  
Entire Text

The article is devoted to the study of evaluative tools used in modern French media in order to form the media image of a representative of the political elite. The techniques used in the creation of a memorial media portrait of Jacques Chirac (1932—2019), President of France from 1995 to 2007 are considered. The research material was the most prestigious French print media of various political orientations, published in late September — early October 2019 in connection with the death of the ex-President of the French Republic. The relevance of the research topic is dictated by the close attention of modern linguistics to axiological phenomena, differently presented in different types of discursive practices. The novelty of the study is due to the appeal to the analysis of the complex of evaluation tools used in the French print media when characterizing the former leader of the state during the nation’s farewell period. The estimated potential of the title of the article and its influence on the formation of the estimated vector of the entire text of the publication are shown. A systematic analysis of the assessment expression means, reflected in the memorial media portrait of the politician, is given. The factors that influenced the peculiarities of their use in this type of media portrait are revealed.

Further Investigation upon the Water Movements in the English Channel. Drift-Bottle Experiments in the Summers of 1927, 1928 and 1929, with Critical Notes on Drift-Bottle Experiments in General.

1930 ◽  
Vol 17 (1) ◽  
pp. 241-275 ◽  
Author(s):  
J. N. Carruthers
Keyword(s):  
Wind Speed ◽  
North Sea ◽  
English Channel ◽  
The North ◽  
Different Types ◽  
The North Sea ◽  
The Common ◽  
Relationship Of ◽  
Great Simplicity ◽  
Simple Surface

In July–August of three different years common surface-floating bottles were set adrift at International Station E2 (49° 27' N.—4° 42' W.). With them, various types of drag-fitted bottles were also put out. The journeys accomplished are discussed, and the striking differences as between year and year in the case of the common surface floaters, and as between the different types in the same year, are commented upon in the light of the prevailing winds. An inter-relationship of great simplicity is deduced between wind speed and the rate of travel of simple surface floating bottles up-Channel and across the North Sea from the results of experiments carried out in four different summers.

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