scholarly journals ЧИННИКИ ФОРМУВАННЯ ТА ОСОБЛИВОСТІ ТИПОЛОГІЇ ВХІДНИХ ГРУП ВБУДОВАНИХ ПІДПРИЄМСТВ ОБСЛУГОВУВАННЯ

2021 ◽  
pp. 118-128
Author(s):  
А. В. Кулик ◽  
І. В. Швець ◽  
В. А. Абизов
Keyword(s):  
Practical Importance ◽  
Research Problem ◽  
Practical Significance ◽  
Scientific Methods ◽  
Wide Range ◽  
General Scientific ◽  
Characteristic Features ◽  
Theoretical Foundations ◽  
Theoretical Developments

Purpose: to identify the peculiarities of the formation and typology of incoming groups of built-in service enterprises. The methodology consists in the application of general scientific methods of analysis, synthesis, comparative analysis, as well as in the formation of classification according to the research problem. Results.The publication reveals a generalized approach to theoretical developments on the classification of embedded trade enterprises and their incoming groups. Particular attention is paid to the factors of formation of incoming groups of built-in trade enterprises, such as: natural-climatic, ecological, ergonomic, urban, typological, functional-planning, architectural-spatial, structural-technological, socioeconomic, aesthetic (stylistic). Scientific novelty. Characteristic features and a wide range of classification of the built-in enterprises of trade, their development of interaction with development of the market of design and marketing are considered. Practical significance. Classification of embedded trade enterprises - is a contribution to the formation of a holistic picture of the theoretical foundations. Understanding the principles of formation of input groups directly depends on the classification of embedded trade enterprises, so it is of practical importance for the conceptualization of the theoretical basis of modern design and scientific issues related to the study of environmental design.

scholarly journals Association of producers as a tool of strategic development of medicinal plants in Ukraine

Ekonomika APK ◽  
2020 ◽  
Vol 312 (10) ◽  
pp. 6-13
Author(s):  
Oleksandr Nechyporenko ◽  
Tetiana Mirzoieva
Keyword(s):  
Medicinal Plant ◽  
Practical Significance ◽  
Strategic Development ◽  
Scientific Methods ◽  
National Economic ◽  
Analysis And Synthesis ◽  
Medicinal Crops ◽  
General Scientific ◽  
Characteristic Features ◽  
Relationship Of

The purpose of the article is to substantiate the feasibility of introducing various forms of associations of producers of medicinal crops the context of the strategic development of medicinal plant growing. Research methods. General scientific methods of empirical research were applied, such as comparative-historical and descriptive - to study the development trends of forms of management, primarily cluster, as well as to record the results of their implementation; a systematic approach - to assess the field of medicinal plant growing as a system and determine the dependencies between its elements; general logical methods of analysis and synthesis - to determine the stakeholders of the region and their opportunities for the development of medicinal plant growing in Ukraine; abstract-logical - for generalization and formation of conclusions. Research results. he relationship of the strategy for the development of medicinal plant growing in Ukraine with the directions of the National Economic Strategy-2030, especially with the vector of potential improvements in the spheres of health and education, is revealed. The main characteristic features of the forms of associations of producers as clusters and cooperatives are analyzed. It is proposed to use them as tools to create a profitable model for the development of medicinal plant growing. Scientific novelty. Theoretically, the feasibility of introducing various types of economic associations in the field of medicinal plant growing, primarily cluster and cooperative ones, as guarantors of the economic development of stakeholders has been confirmed. Practical significance. The introduction of various forms of associations of manufacturers is proposed to accelerate the implementation of the strategy for the development of the medicinal plant growing industry in Ukraine. Tabl.: 1. Refs.: 17.

LEGAL OPINION AND ORGANIZATION OF SECURITY SERVICE ACTIVITIES OUN (b)

2019 ◽  
pp. 62-70
Author(s):  
Dmytro Sposib
Keyword(s):  
Elementary Education ◽  
Practical Importance ◽  
Scientific Development ◽  
Scientific Methods ◽  
Special Unit ◽  
Dialectical Approach ◽  
Functional Methods ◽  
Security Service ◽  
Wide Range ◽  
General Scientific

Purpose. The purpose of the study is to analyze the nature and specifics of the organization of the Security Service of OUN as well as to determine the list of documents that governed its competence and activities. The methodological basis of the study is the dialectical approach to the analysis of the ratio of general, special and separate, general scientific and special scientific methods of research: historical, logical, comparative-legal, system-structural, formal-legal, functional methods. Results. The organizational structure of the Security Service OUN was formed in accordance with the tasks that were set before it. The construction of the structure of the special unit was mainly based on the territorial-functional principle. Vertical Construction of an Organization: It reflects its hierarchical system, built on the principle of wholly subordination of lower organizational cells to higher ones. The WB referents were part of the territorial wires, but had a separate organizational unit. According to the functions assigned to them, the Security Service OUN divisions were divided into administrative, intelligence, counterintelligence, police-investigative, combat, sabotage-investigative, elementary-education and technical units. Scientific novelty. The foundations of the organization and activities of the Security Service OUN, in the absence of its own statehood, were governed not by legal acts, but by a wide range of instructions and orders, and even verbal instructions. The main forms of orders were: instructions, instructions, coaching. From the end of 1945 correspondence between the leaders of the OUN (b) took on the role of command, instruction and reporting documentation. Practical importance. The results, conclusions and scientific provisions formulated by the author can be used in the further scientific development of the issues raised in order to improve the current legislation and activities of the Security Service of Ukraine.

scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

THE CONCEPT OF ENEMY: REPRESENTATION IN THE UKRAINIAN MILITARY DOCUMENTARIES

2021 ◽  
Author(s):  
Alina Chervinchuk
Keyword(s):  
Content Analysis ◽  
Emotional State ◽  
Descriptive Analysis ◽  
Practical Importance ◽  
Military Conflict ◽  
Scientific Methods ◽  
General Scientific ◽  
Creative Space ◽  
The Military ◽  
First Time

Research methodology. The following methods were used in this research: general scientific methods (descriptive, analysis, synthesis, comparison) and special (structural, hermeneutic, narrative, method of content analysis). We identified words related to the concept of the enemy and determined the context in which they are used by the authors of the collections Results. The formats of reflection of military reality in collections of military documentaries are investigated. It is emphasized that the authors-observers of events as professional communicators form a vision of events based on categories understandable to the audience – «own» and «others». Instead, the authors-participants go events have more creative space and pay more attention to their own emotional state and reflections. It is defined how the enemy is depicted and what place he occupies in the military reality represented by the authors. It is emphasized that the authors reflect the enemy in different ways. In particular, the authors-observers of the events tried to form a comprehensive vision of the events, and therefore paid much attention to the opposite side of the military conflict. Authors-participants of the events tend to show the enemy as a mass to be opposed. In such collections, the enemy is specified only in the presence of evidence confirming the presence of Russians or militants. Novelty. The research for the first time investigates the methods of representation of mi­litary activity in the collections of Ukrainian military documentaries. The article is devoted to the analysis of how the authors represent the enemy. Practical importance. The analysis of collections of military documentaries will allow to study the phenomenon of war and to trace the peculiarities of the authors’ representation of military reality.

Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

2021 ◽  
pp. 177-185
Author(s):  
Anna Yu. Latysheva ◽  
Anna V. Romanenko
Keyword(s):  
Economic Aspects ◽  
Specific Nature ◽  
Accounting Data ◽  
Factors Affecting ◽  
Scientific Methods ◽  
Economic Entity ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Theoretical Developments

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

Implementation of the principles, standards and rules of international customs law: individual and overall levels

2021 ◽  
pp. 102-111
Author(s):  
Serhii Perepolkin
Keyword(s):  
International Law ◽  
Practical Significance ◽  
Clear Understanding ◽  
The European Union ◽  
Public Authorities ◽  
Customs Unions ◽  
Wide Range ◽  
And Control ◽  
Further Development

Purpose. The purpose of the study is to submit to the discussion of domestic international lawyers a proposal to introduce the use in scientific and educational works of the classification of the implementation of the principles, norms and standards of international customs law into two types: individual and overall. Methodology. In order to achieve the goal of the study, have been analyzed scientific approaches to understand the implementation of international law and the classification of its types. In article have been studied an Implementation articles developed under the auspices of the Customs Agreements Cooperation Council; recommendations and resolutions, conventions of the Member States of the European Union, current international agreements and other acts of Ukrainian legislation on customs matters. Results. In the article it was substantiated that individual implementation along with the states can be carried out also by separate customs territories which have full autonomy in the realization of foreign trade; customs unions; economic unions; international organizations and other participants in international customs relations. The joint implementation of the principles, norms, and standards of international customs law is carried out by two or more of its subjects simultaneously. To achieve this goal, the subjects of international customs law can use a wide range of law-making, organizational, coordination, information and control tools. Scientific novelty. It was proved that the classification of the implementation of principles, norms, and standards of international customs law into individual and overral, in contrast to its differentiation into domestic and international, most accurately reflects all types of subjects of international customs law capable of participating in such activities. Practical significance. The introduction of the classification of the implementation of principles, norms, and standards into individual and joint, will contribute to the further development of research in this area, as well as the development of a clear understanding of the implementation of officials of public authorities of Ukraine.

Socio-cultural component of hotel and restaurant complexes as a subject of scientific interest Ukrainian researchers

2021 ◽  
pp. 24-29
Author(s):  
Olga Danylenko
Keyword(s):  
Research Problem ◽  
Scientific Methods ◽  
Main Research ◽  
Complex Concept ◽  
System Method ◽  
General Scientific ◽  
Cultural Component ◽  
Identification Analysis ◽  
Relaxation Component ◽  
Scientific Achievements

The purpose of the article is to systematize the scientific achievements of Ukrainian researchers in the field of modern hotel and restaurant complexes with an emphasis on the socio-cultural component of their service. The methodology is based on general scientific methods (analysis, synthesis, generalization) and the principles of objective analysis of facts and reliability. Content analysis of the scientific literature made it possible to solve the main research problem. Structural-system method - to systematize the obtained results. The interdisciplinary of scientific methodology has prompted the use of methods integrated from a number of disciplines - economics, culturology, art history, and others. The scientific novelty lies in the identification, analysis and systematization of dissertation research of Ukrainian scientists in the field of modern hotel and restaurant complexes with an emphasis on cultural and leisure and recreational and relaxation component of their service. Conclusions. In Ukrainian science, attempts to study the cultural and leisure and recreational and relaxation component of the service of hotel and restaurant complexes are embodied only in some publications. At the same time, science only affirms the complex concept of "hotel and restaurant" complex. The activities of the latter, as centers of culture and leisure, remain on the margins of modern research interest. As an important component of modern service, socio-cultural activities are usually reduced to logistical and sectorial production aspects. However, the cultural and leisure and recreational component of modern complexes affects the transformation of the traditional basis of society, which indicates its focus on meeting the needs and interests of man, which best characterizes its compliance with the requirements of the time, focused on humanizing all realities of life.

scholarly journals Formation and disclosure of information on social responsibility of agribusiness enterprises

2019 ◽  
Vol 91 ◽  
pp. 06004 ◽  
Author(s):  
Dzhaudat Faizrakhmanov ◽  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Alfiya Yusupova ◽  
Aigul Klychova
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Reporting ◽  
Scientific Methods ◽  
Social Report ◽  
The Social ◽  
Disclosure Of Information ◽  
General Scientific ◽  
Corporate Social ◽  
Theoretical Foundations

The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.

scholarly journals CLASSIFICATION OF THE OLBIAN COINS OF THE SECOND HALF OF THE 4TH CENTURY BC.

2021 ◽  
pp. 45-58
Author(s):  
Yevhen Kolesnichenko
Keyword(s):  
Research Methodology ◽  
Systematic Approach ◽  
Complete Classification ◽  
Museum Collections ◽  
Scientific Methods ◽  
Monetary System ◽  
New Varieties ◽  
General Scientific ◽  
Private Collections

Since the beginning of the XXI century, the amount of available for the researchers numismatic material has increased significantly, so introducing a new types of coins into the scientific circulation has become an especially relevant in modern numismatics, even when the archaeological context of most of these finds is almost lost. The study of ancient numismatics of Olbia is rapidly gaining in modern Ukraine. At the beginning of the XX century, ancient numismatics already had some significant achievements, but the accumulated material required urgent cataloging and systematization. During last 10 years since the publication of the most important and thorough catalog of ancient coins by Vladlen Opanasovich Anokhin, as well as the results of cataloging Olbia coins by other researchers - Valery Nechitaylo and Grigory Makandarov, numismatics has been enriched by new previously unknown coin types. The aim of the study. The main purpose of the article is to introduce into the scientific circulation new varieties of Olbia coins and to compile the most complete classification of Olbia coins of the IV century BC. Research methodology. In the process of scientific elaboration of the topic general scientific methods were used: analytical, chronological, and topographical, as well as source methods: critical, metrological and iconographic. A systematic approach to the processing of modern finds from private collections and access to the collections of foreign museums was the impetus for writing an expanded classification work. The scientific novelty. The value of the processed materials is that they not only complement this group of coins, but also refine previously published types in unsatisfactory condition, where incorrect reading of the names and trinkets has led to inaccuracies. The Conclusions. The so-called «obol series» covers the period of the Olbia minting around 350-330 BC. The monetary system consists of four denominations: obol (on the coin field depicts Demeter and the eagle on the dolphin), dikhalk (on the coin field depicts Demeter and the eagle on the dolphin), hulk (on the coin field depicts Demeter and the ear, dolphin) and hemihalk (depicts Demeter and dolphin). The die analysis allowed to divide the coins of Olbia of the IV century BC senior denomination for two stylistic groups. According to the results of our own research, we were able to determine the following number of varieties of each of these denominations: obols – 24 types, dikhalks - 6 types, hulks - 6 types, hemihalks - 2 types. We see the prospect of further research in the introduction into scientific circulation of new previously undiscovered varieties of Olbian coins from little-studied sources - materials of museum collections in Ukraine and abroad, among numismatic rarities sold at numismatic auctions and private collections.

scholarly journals The state and municipal financial control system and innovations in the Russian Federation

2021 ◽  
Vol 9 (1) ◽  
pp. 31-35
Author(s):  
Olga Grabova ◽  
Aleksandr Suglobov ◽  
Anton Grabov
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Financial Control ◽  
Scientific Methods ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Support ◽  
Imperative Subject ◽  
Theoretical Foundations

The subject under research of this article is the control and revision (audit) activities institutions in the budgetary sphere in modern conditions. The purpose of the research is to present the system and innovations structuring in the imperative subject-object sphere of control and revision (audit) sphere, as the main aspect of state and municipal organizations management. Research methods: general scientific methods, systemic and institutional analysis. This article summarizes the control and revision (audit) activities theoretical foundations; systematizes the modern institutional internal and external state structure and municipal financial control of the Russian Federation as well as innovations of internal state and municipal financial control, relatively to the legislative support.

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