Epistolary communication: the semiotic dimension

2019 ◽  
Author(s):  
Inha Pohrebniak
Keyword(s):  
Research Methods ◽  
Scientific Intelligence ◽  
Information Communication ◽  
Cultural Experience ◽  
Intellectual Elite ◽  
Current State ◽  
Sign System ◽  
Semiotic Approach ◽  
General Scientific ◽  
Original Approach

The article presents an original approach to the analysis of epistolary communication of the Ukrainian intelligentsia of the late XIX - early XX centuries from the standpoint of semiotic definitions. It means letters appear as a specific semiotic formation. Epistols were considered as signs, carriers of information, communication was outlined as the variety of ideas, motives, themes characterized by the inner story. Decoding the leading communicative codes of epistolary communication was made. The researched letters show moral, philosophical, socio-cultural, civil and personal features. The purpose of the scientific research is to determine the specifics of epistolary communication from the standpoint of the semiotic approach. The tasks of scientific intelligence are: to outline the state of scientific problem’s development; to investigate the epistols of the intelligentsia from the standpoint of semiotics; to determine the main codes in the communication of character figures; to consider epistols as a polyphonic sign system; to synthesize the results of the research in conclusions. A set of general scientific and special research methods was applied to achieve the purpose and tasks. Source research and analysis of professional researches were used to determine the current state of the identified problems’ development. The principles of historicism, scientific objectivity and systematisms allowed us to analyse the peculiarities of epistolary communication of the late XIX - early XX centuries. The semiotic method was used to decode epistol, analysis, synthesis, generalization in decoding letters and in conclusions. Therefore, the main tasks of the epistolary communication of the intelligentsia of the late XIX - early XX centuries were the intellectual own perception of the European modernity values, the creativity and socio-cultural experience of the talented representatives of the intellectual elite. The semiotic significance of words and sentences demonstrates the process of popularizing the concept of iconic universalism.

scholarly journals Detection of legalization of drug proceeds by operational units of the Ministry of Internal Affairs of Russia: current state and main problems

2019 ◽  
Vol 2019 (4) ◽  
pp. 158-166
Author(s):  
Maksim Rodichev ◽  
Mihail Semenov ◽  
Alexander Shakhmatov
Keyword(s):  
Research Methods ◽  
Drug Trafficking ◽  
Scientific Research ◽  
Unified Approach ◽  
Current State ◽  
General Scientific ◽  
Internal Affairs ◽  
Low Efficiency ◽  
Drug Traffickers ◽  
To Receive

Currently, counteraction to the legalization of drug trafficking is characterized by low efficiency, which necessitates a scientific understanding of the problems of combating this type of crime. On the basis of general scientific research methods, the authors formulated a list of the main problems that arise in the indicated area in the operational units of the Ministry of Internal Affairs of Russia. These problems include: the lack of a unified approach to qualifying criminal acts related to the transfer of funds received by drug traffickers; the lack of a well-established practice of recognizing drug money as all funds received in electronic wallets used by criminals to receive payment for drugs; the use of technical means of protecting information and cryptocurrenciesby criminals; lack of methods for detecting legalization of drug trafficking in modern conditions; lack of legal ability to block (freeze) non-cash funds owned by persons with respect to whom there are sufficient grounds to suspect their involvement in activities related to drug trafficking and legalization of drug trafficking; the absence of a statutory presumption of the illegality of the acquisition of property of drug traffickers and their relatives, which significantly complicates the application of the rules on confiscation of criminal proceeds. The article concludes with copyright proposals for solving the problems considered.

scholarly journals AQUACULTURAL INTEGRATION IN RECREATIONAL TOURISM: FEATURES OF DEVELOPMENT AND MANAGEMENT OF COASTAL TERRITORIES

2020 ◽  
Vol 5 (5) ◽  
pp. 84
Author(s):  
Taras Melikh ◽  
Dmytro Voit ◽  
Dariia Archybisova
Keyword(s):  
Research Methods ◽  
Negative Relationship ◽  
Current State ◽  
Key Species ◽  
The World ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Effective Development ◽  
Development And Management ◽  
Tourism Services

Tourism has been growing and diversifying in recent years to become one of the fastest growing sectors of the economy in the world. Modern tourism is closely linked to economic development and is embracing an increasing number of new destinations. Such dynamics have transformed tourism into a key driver of socioeconomic progress. As for recreational tourism as one of the key species, it not only covers most of the related industries directly or indirectly, including transport, construction, trade, catering, agriculture, housing and communal services, culture, art, sports, etc., but also stimulates their development. The focus of recreational tourism on the sea and ocean coasts has expanded the range of tourism services. Aquaculture, which is becoming more relevant in the context of ecosystem conservation, is one of these areas of activity. Since aquaculture and tourism require certain requirements for water quality and the environment, there is an inevitable conflict of interest between entrepreneurs. And as research has shown, such conflicts have arisen in many countries. It has been found that solving this issue may not be the same for everyone. Only individual management, strategic planning and continuous monitoring will allow the effective development of coastal areas and profit for the country. Independent research conducted by the Scottish Research Forum found no evidence of a negative relationship between aquaculture and recreation. In many cases, aqua farms are of cognitive and gastronomic interest to tourists. The study also does not consider the development of aquaculture to be incompatible with tourism, but on the contrary it is an integrating process. Both industries are important to the economies of the countries, so in every territory where aquaculture and recreation can be mutually beneficial, a balance must be struck between them. The aim of the study is to analyze the specific aspects of aquaculture in Ukraine and in the world. The main objectives of our research are: to explore the role and importance of aspects of the introduction of recreational tourism in aquaculture; to analyze the current state of tourism in the world and its economic indicators; to identify the problems of intensification of recreational tourism in the coastal regions of the world; to offer the own vision of the prospects of integrating aquaculture into recreational tourism. Research methods. To achieve this goal there are used general scientific and special research methods in the work, such as: statistical method is for systematizing economic and statistical information on the development of tourism and aquaculture; methods of analysis and synthesis are for studying the functioning of aquaculture in general and its individual aspects; regional method is for studying the functioning of the industry in regional development; method of economic analysis is implemented in identifying trends, patterns and prospects of tourism and aquaculture.

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.

THE MACROSIGNIFIED OF FORMATIVE MESOAMERICA: A SEMIOTIC APPROACH TO THE “OLMEC” STYLE

2021 ◽  
pp. 1-11
Author(s):  
Artur Seredin
Keyword(s):  
Complex Analysis ◽  
Semiotic Analysis ◽  
Cultural Meanings ◽  
Sign System ◽  
Semiotic Approach ◽  
The Creation

Abstract This article applies the theory of archaeological semiotics to the study of the “Olmec” style. A semiotic approach differs from an iconographic study because it provides the possibility for complex analysis of all significant traits of material archeological objects without distinction between stylistic and iconographic traits. In this context, the semiotic analysis of the Olmec style as a sign system shows that its particular signs, which can be defined as stylistic traits because of the lack of specific iconographic meanings, simultaneously participated in the creation and transformation of cultural meanings. This phenomenon reflected the “macrosignified” of Formative Mesoamerican cultures, associated with a structure that linked together various meanings throughout the culture.

Effectiveness of the consumer protection system upon purchasing goods in online stores

2021 ◽  
Vol 28 (1) ◽  
pp. 137-146
Author(s):  
Iryna Y. Puchkovska ◽  
Oleksandr O. Biliaiev ◽  
Victor P. Yanyshen ◽  
Hanna O. Urazova
Keyword(s):  
Consumer Protection ◽  
Protection System ◽  
Scientific Methods ◽  
Customer Reviews ◽  
Existing Problems ◽  
Current State ◽  
Foreign Countries ◽  
General Scientific ◽  
Online Stores ◽  
Potential Customers

Every year, the vast majority of countries switch to an online environment. This is especially true for online stores. The subject of this study is the system of consumer protection upon buying goods in online stores and its effectiveness. The purpose is to analyse the state of development of e-commerce in Ukraine and the system of consumer protection upon purchasing goods in online stores. The following general scientific methods were used: classification and theoretical generalisation – to study the theoretical foundations of e-commerce; statistical analysis – to analyse the current state of e-commerce in Ukraine and the consumer protection system. The following results were obtained: based on the analysis of the provisions of current legislation and the experience of foreign countries describing the development of the e-commerce market in Ukraine and the world, the main trends that have developed have been identified, the positive and negative aspects of e-commerce have been identified, as well as the effectiveness of the consumer protection system upon purchasing goods in online stores. It was concluded that the “e-commerce” industry is developing very dynamically. Consumer protection upon purchasing goods through online stores is carried out as with a regular purchase and sale, but it has a number of specific features. To attract potential customers and build their trust, online stores try to post as much information about their products and services as possible on their official websites, including customer reviews. This indicates that the sellers themselves are interested in resolving disputes as soon as possible and preserving their reputation. Taking this into account, it is the improvement of the consumer literacy of citizens, the ability to fully exercise their rights, and to protect their interests in case of certain contradictions that is one of the ways to solve the existing problems

Features and Discussion Aspects of the Concepts of Occasion and Event

2021 ◽  
pp. 223-227
Author(s):  
Liliia Syrota
Keyword(s):  
Research Methods ◽  
Cultural Context ◽  
Scientific Research ◽  
Organizational Aspect ◽  
General Scientific ◽  
Definition Of

The purpose of the article is to compare worldview, philosophical and scientific approaches to the definition of the concepts of celebration and event.  To suggest your own definition of the event. Methodology. The author uses general scientific research methods (analysis, synthesis, systematization, comparison, opposition, description, specification). The article also based on semantic, functional research methods. The scientific novelty. The concept of “down” is the closest in meaning to the event In the socio-cultural context, since it has the organizational aspect (the stage of preparation, conduct) that dominates the event. Conclusions. An event is a set of steps/actions aimed at creating family, corporate or official mass meetings. It has always been aimed at the development and implementation of a service.

Countering Migration Legislation Violations as a Modern Threat to National Security

2021 ◽  
Vol 15 (1) ◽  
pp. 162-170
Author(s):  
IGOR’ YU. SAMOKHVALOV
Keyword(s):  
Legal Status ◽  
Law Enforcement Agencies ◽  
Intelligence Gathering ◽  
Legal Norms ◽  
Functional Activities ◽  
Legal Method ◽  
Current State ◽  
General Scientific ◽  
Labor Resources ◽  
The Right

Introduction: the paper investigates migration situation in the country, reasons and prerequisites for migration-related crime, and identifies features of state prevention of migration offenses. Aim: by analyzing current migration situation, to identify problems in the field of migration-related offenses and how to counteract them at the current stage of society development. Methods: general scientific dialectical method of cognition, comparative legal method, empirical methods of description and interpretation; method of interpretation of legal norms. Results: having analyzed manifestations of migration-related crime we determine its signs, internal content, essence, types, and objectivity of existence; this allows us to put forward ways to counteract the current state of this type of crime. Conclusions: when studying how migration offenses are counteracted, we propose a number of measures that can change the existing crime situation in the migration sphere. Among them: strengthening the registration of migrants when passing the state border; increasing the responsibility of an unscrupulous employer who provides work to migrants in violation of current legislation, obliging unscrupulous employers to cover expenses related to the expulsion of illegally located migrants, strengthening the responsibility of the employer; tightening the sanctions of existing legislation for submission of false documents for registration by migrants and for registration based on false documents; strengthening the functional activities of the Federal Migration Service by granting it the right to perform intelligence-gathering activities and interaction with operative units of law enforcement agencies engaged in such activities; determining the priority of external and operative services to identify the facts of illegal stay of migrants in the territory of the metropolis; establishment of a single codified act – the migration code, regulating legal relations arising in the migration sphere. Keywords: migration-related crime; labor migration; uncontrolled migration of labor resources; legal status; victimization; migration diasporas.

Current State of Legislation, Law Enforcement and Judicial Practice in the Sphere of Conclusion, Modification and Termination of Lease Agreements for Land Plots, Concluded for Construction Purposes

2020 ◽  
Vol 1 ◽  
pp. 16-23
Author(s):  
V. V. Cheremukhin ◽  
Keyword(s):  
Law Enforcement ◽  
System Analysis ◽  
Legal Regulation ◽  
Scientific Development ◽  
Synthesis System ◽  
Judicial Practice ◽  
Current State ◽  
General Scientific ◽  
Statistical Indicators

Construction, as a sphere of the national economy, has impressive statistical indicators, determining the importance and relevance of its proper legal regulation, especially in terms of land use for relevant purposes. This article discusses the current situation in the sphere of provision of land plots for construction purposes, further alteration and termination of the relevant lease relations; provides a detailed analysis of the current legislation, law enforcement and judicial practice in such sphere. The purpose of the article is to analyze and summarize legislation judicial and law enforcement practice in this area, as well as the development of specific directions for a comprehensive dissertation research, proposals for improving the legislation regulating these relations. This goal is achieved by solving tasks such as studying of the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflict-of-laws issues in the field under consideration, review of the degree of scientific development of the research topic, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practice. General scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used to solve the above problems. Based on the results of consideration of these issues, the author formulates the main problems of the legal relations under consideration, an assessment of the current degree of scientific development of this field is given, the main directions of the planned scientific research are also outlined, proposals are formulated to improve legislation and law enforcement practice.

Law enforcement practice of judicial authorities on tax disputes

2021 ◽  
pp. 550-563
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Russian Federation ◽  
The State ◽  
Effect Relationship ◽  
General Scientific ◽  
The Russian Federation ◽  
The Law ◽  
Qualitative Characteristics ◽  
State Body

We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, their quantitative and qualitative characteristics. We conclude that the emergence of disagree-ments between taxpayers and the state body when resolving the issue of the legality of their actions (inaction), as well as the legality of a non-normative legal act is the main reason for the formation of law enforcement practice in tax disputes. During the passage of all stages of the application of the law, it is also necessary to establish the existence of a cause-and-effect relationship between the actions of the taxpayer and the resulting consequences. The main points of this process go through several stages. We define the main directions of the law enforcement practice of courts in tax disputes.

scholarly journals Mechanisms for introducing innovative technologies into the production of the agricultural sector

2020 ◽  
pp. 158-164
Author(s):  
Mykola Kravchenko
Keyword(s):  
Agricultural Sector ◽  
Animal Husbandry ◽  
Industrial Complex ◽  
Investment Environment ◽  
Innovative Technologies ◽  
Agricultural Enterprises ◽  
Current State ◽  
General Scientific ◽  
State And Local ◽  
Methodological Principles

Purpose. The aim of the article is substantiation of theoretical and methodological principles and development of practical recommendations for the formation and implementation of innovative technologies in the production of agricultural enterprises. Methodology of research. General-scientific and special research methods are used in the process of research, in particular methods: dialectics and scientific abstraction – in determining the essence of the innovative model of development of the agricultural sector of the economy; economic and statistical – when analysing the current state of implementation of innovative technologies in the agricultural sector of Ukraine; monographic – used in presenting the results of the study. Findings. Theoretical bases of formation of innovative mechanisms and their introduction in agrarian sector are covered. Theoretical and methodological approaches to the management of innovative technologies in the production of agricultural enterprises have been formed. Organizational and economic measures for the introduction of innovative technologies in the production of agricultural enterprises are substantiated. Originality. The mechanism of introduction of innovative technologies in agricultural production in the conditions of unfavourable investment environment in Ukraine is improved, which in contrast to the existing mechanisms provides integration of state instruments of support and regulation of the industry and implementation of state and regional programs at the expense of state and local budgets. In the paper it is offered to allocate production-technological, organizational-administrative, selection genetic, economic and social-ecological mechanisms of integration of innovation in various subsystems of agricultural sector. The production and technological mechanism is a priority in providing state support for the development of animal husbandry and processing of agricultural products. Practical value. Scientific developments will allow to form in Ukraine an effectively functioning agro-industrial complex with optimal financing based on the introduction of innovative technologies in the production of agricultural enterprises. Key words: innovation, methodical approaches, agricultural sector, advantages, technologies, production.

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