scholarly journals КЛЮЧОВІ УМОВИ ТА ХАРАКТЕРИСТИКИ ФОРМУВАННЯ ДОПОВНЕНОЇ РЕАЛЬНОСТІ

2021 ◽  
pp. 82-95
Author(s):  
К. О. Фоміна
Keyword(s):  
Augmented Reality ◽  
Multimedia System ◽  
Practical Significance ◽  
3D Mapping ◽  
Simultaneous Presence ◽  
Scientific Methods ◽  
Scientific Papers ◽  
General Scientific ◽  
The Difference ◽  
Virtual Data

The purpose of the study is to highlight the key conditions of the design of a multimedia system, which are created an augmented reality. The research methodology is based on the use of general scientific methods. The analysis of scientific papers on the topic and the analysis of multimedia which are using like AR projects technologies are aimed at determining the features of augmented reality formation. Results.With the advent of a wide variety of multimedia projects, it is not always clear which of them belong to augmented reality. Some multimedia use only similar technologies, such as projections, but there is no question of augmented reality. On the example of simple and visual projections, as well as other projects, consider at what point the phenomenon of augmented reality occurs. The analysis of publications that consider the augmented reality and determine the place of augmented reality in various continuums is carried out. Has been determined the conditions for the AR formation as a phenomenon. We discuss the importance of the simultaneous presence of virtual data, narrative, and context. There were also indicated the significance of the relevance of virtual data for AR, the indirect influence of interactivity on the context, and the difference between the essence of augmented reality and ordinary digital modification. Various cases of optical and video mixing are considered conventional and 3D projections, 3D mapping, augmented images. It has been proven that the formation of a narrative is a prerequisite for creating augmented reality and the connection between virtual data and context. The scientific novelty of the work consists in in determining the conditions for the formation of the augmented reality and their characteristics. The practical significance of the results lies in the fact that the verification of compliance with the conditions and characteristics helps to separate augmented reality projects from other types of multimedia and other uses of similar technologies.

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.

scholarly journals Restriction of the property rights

2021 ◽  
Vol 7 (Extra-A) ◽  
pp. 293-303
Author(s):  
Yury Alexandrovic Svirin ◽  
Vladimir Aleksandrovich Gureev ◽  
Alexandr Anatolievich Mokhov ◽  
Eduard Eduardovich Artyukhov ◽  
Igor Mikhaylovich Divin
Keyword(s):  
Theoretical Analysis ◽  
Historical Perspective ◽  
Theory Of Knowledge ◽  
Modern World ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Special Scientific ◽  
General Scientific ◽  
The Difference ◽  
The Right

The authors examine the emergence of the institution of restrictions on the right to property from a historical perspective and also justify the need to introduce a mechanism of restrictions on the right in the modern world. The disclosure of the topic was carried out from the standpoint of general scientific, the method of theoretical analysis, and special scientific methods (comparative jurisprudence, technical and legal analysis, concretization, interpretation). The methodological basis of the study was the method of the theory of knowledge. The necessity of developing a mechanism for limiting the absolute right of ownership was justified, the difference between the restriction and encumbrance of the right of ownership was proved, and the place of the easement in the system of restriction on the right was investigated.  

scholarly journals ALEXEY VLADIMIROVICH BARKOV: ORIGINAL SCIENTIST, TALENTED EDUCATOR AND TEACHER, PROFESSIONAL COLLEAGUE (TO THE 60TH ANNIVERSARY OF A.V. BARKOV)

2020 ◽  
Vol 16 (3) ◽  
pp. 175-182
Author(s):  
Анатолий Левушкин ◽  
Сулико Алборов
Keyword(s):  
Social Entrepreneurship ◽  
Significant Contribution ◽  
Practical Significance ◽  
Business Law ◽  
Scientific Methods ◽  
Professional Colleague ◽  
Teacher Professional ◽  
General Scientific ◽  
Civil Science ◽  
Scientific Achievements

The article formulates some reasoning about Alexey Vladimirovich Barkov as an original scientist, teacher, professional colleague, competent specialist in the field of social entrepreneurship, who made a significant contribution to the development of the doctrine of business law, in particular, the theory of socially oriented entrepreneurship. Purpose: scientific and practical understanding of Alexei Vladimirovich Barkov’s years of work, dedicated to social entrepreneurship in Russia. The methodological basis of this article is general scientific methods of cognition of legal phenomena, such as synthesis, the method of analogy, formal logic, deduction, and others. Results: The authors note the high theoretical and practical significance of Alexei Vladimirovich Barkov’s scientific achievements for private law and business law. The authors emphasize the invaluable, innovative and bold contribution to the development and improvement of national civil science and the law enforcement implementation of norms.

scholarly journals On Understanding of Digital Financial Assets

2021 ◽  
Vol 2 ◽  
pp. 40-44
Author(s):  
Yulia K. Tsaregradskaya ◽  
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
Financial Assets ◽  
Legal Practice ◽  
Educational Materials ◽  
Scientific Methods ◽  
Existing Problems ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
General Scientific

Purpose. In the context of the development of digital technologies, the issue of the existence and legal regulation of digital of financial assets is being updated. In modern legal practice, there is no uniformity in the terminology of these relations, so it is especially important to consider the possibility of using different terms from digital currency to digital rights. The article analyzes various approaches to defining the concept of cryptocurrency offered by specialists working not only in the field of law, but also in economics, since it is important to consider the possibility of reflecting digital assets in accounting. In the course of the research, both General scientific and private scientific methods were used: scientific abstraction, system, logical, analysis and synthesis, comparative legal and formal legal. Conclusions are made that: 1) as a result of numerous discussions about the legal regulation of digital of financial assets, the state has decided on the terminology in these relations; 2) according to the author, the most successful term is the concept of “digital financial assets”, since the term “asset” is used in russian legislation, in particular investment and tax; 3) russian legal practice has used the experience of foreign countries when making changes to existing legislation, in particular in civil, expanding the list of objects of civil legal relations. Scientific and practical significance. This research allows us to critically understand the existing problems of cryptocurrency regulation, as well as contributes to the development of theoretical directions on this topic and the creation of educational materials dedicated to the digital economy.

scholarly journals Some problems of investigating street fraud and the ways to solve them

2018 ◽  
Vol 71 (4) ◽  
pp. 55-59
Author(s):  
K. D. Zaiats
Keyword(s):  
Police Officers ◽  
Educational Process ◽  
Practical Significance ◽  
Limited Information ◽  
Criminal Proceedings ◽  
Scientific Methods ◽  
Initial Stage ◽  
General Scientific ◽  
The Individual ◽  
High Level

The subjects of the study are the problems that arise at the initial stage of the investigation of street fraud, the study is the individual problems of pre-trial investigation of street fraud and the ways of their solution. The study aims to highlight the most common problems in practice at the initial stage of the investigation of this group of fraud, and presents recommendations for their solution. In the course of time, general scientific methods of cognition were used. The relevance of the research topic is that the main problems of investigators arise at the stage of the decision to open criminal proceedings. Difficulties are related to the fact that the investigator needs to take a key procedural decision based on the analysis of very limited information about the event. In addition, in the context of open criminal proceedings, it is very difficult to form a system of evidence of the existence of a criminal intention in the actions of a fraudsters. Indeed, unlike other crimes, they are reflected not so much in material traces as in acts of intellectual nature: the reporting of false information, the use of fictitious documents, specific attributes, and many others. Gathering evidence of such an order requires an extraordinary level of professionalism. The investigator should not only have a high level of knowledge of the existing criminal and criminal procedural legislation, but also be aware of ways to overcome the main difficulties encountered in criminal proceedings on fraud. The novelty of the results is that the research in this direction was conducted for the first time. The main results of the study are given a number of typical problems of investigation of street fraud, as well as recommendations for their overcoming. The results of the study can be used in the field of the criminal law cycle. The practical significance lies in the possibility of introducing the results of the research into the educational process in the presentation of the discipline “The method of investigation of crimes”, special courses, as well as in raising the skills of practical police officers. As a result of the study, conclusions were drawn in the form of concrete proposals for addressing typical problems arising in the investigation of street fraud.

Agricultural sector of the Russian economy in the context of macroeconomic instability

2019 ◽  
Author(s):  
Мухаббат Махмудова ◽  
Muhabbat Mahmudova ◽  
Анна Королева ◽  
Anna Koroleva
Keyword(s):  
National Economy ◽  
Agricultural Sector ◽  
Economic Conditions ◽  
Scientific Methods ◽  
Russian Economy ◽  
Current Trends ◽  
Macroeconomic Instability ◽  
Expert Assessments ◽  
General Scientific ◽  
The Difference

The aim of the present study is to determine the resource of growth of efficiency of agriculture in view of the new economic conditions prevailing in the national economy. The monograph is devoted to the development of the agricultural sector of the Russian economy. The paper reveals the essence, content and factors of adaptation and functioning of the agricultural sector in difficult economic conditions. Methods and methodology: in the course of the study, the authors used General scientific methods: on the basis of scientific abstraction, a retrospective analysis of the main indicators of the development of agricultural sectors in the national economy as a whole, and at the regional level; in addition, the method of expert assessments, the method of data comparison; through a graphical interpretation of the data and the method of their grouping, the dynamics and structure of the main indicators characterizing the key trends in the development and adaptation of the regional economy. The difference of this publication from the Difference of this publication from the available literature is that in the present work the processes of adaptation of agricultural sectors to the new economic conditions formed as a result of macroeconomic instability and the introduction of sectoral restrictions are systematized. The monograph presents the results of social diagnostics and analysis of current trends in the agricultural sector of the Russian economy. The scientific problem solved in the present work is not only a review of the current situation, but also allows to reveal the sectoral features of socio-economic processes in order to identify promising areas of development of the economic potential of the industry in the new economic conditions.

scholarly journals SEARCH FOR "UNICORNS" IN UKRAINE

2020 ◽  
Vol 1(13) ◽  
pp. 198-204
Author(s):  
Vasyl Ostapenko ◽  
Keyword(s):  
Intellectual Capital ◽  
Public Management ◽  
Rapid Development ◽  
Legal Framework ◽  
Practical Significance ◽  
Scientific Methods ◽  
Economic Relations ◽  
General Scientific ◽  
Capital Development ◽  
Selection Of

In the early 2000s, the new term "Unicorns" appeared in the economic literature, uniting startups with a market capitalization of more than $ 1 billion. in five years. In today's highly globalized market, public management is interested in ensuring the rapid development of powerful, competitive companies that stimulate the growth of the national economy. Powerful startup companies of interest to both national and foreign investors. The purpose of the article is to formulate the main stages of assessing the competitiveness of "unicorns" and create conditions for improving its level in the postSoviet space. General scientific methods of analogy and comparison, induction and deduction, modeling, hypothetical, historical and logical methods have been used. The scientific novelty of the obtained results is as follows: approaches to the selection of potential startup projects "unicorns" have been economically justified; a practical approach to creating a social climate and legal framework that will promote the emergence and reproduction of "unicorns" has been proposed; approaches to determining the stages of "death", "resuscitation" and "resurrection" of "unicorns" have been formulated. The practical significance of the obtained results lies in the formation of proposals of an applied nature aimed at the development of startup companies in Ukraine. It has been concluded that for the birth and effective functioning of "unicorns" it is necessary to combine human, structural and consumer capital, which will increase the capitalization of the enterprise. It has been determined that the environment of origin and functioning of "unicorns" is not limited to software, but covers all areas where intellectual capital can be increased. It has also been concluded that innovations and startups are a kind of activity that requires not only great knowledge, but also a specific talent sharpened for this type of activity. The ability to propose new solutions is a source of renewal, implementing the principles of intellectual capital, which is becoming dominant in the XXI century. Further research will be aimed at clarifying and improving the proposed options for creating conditions to increase the level and number of "unicorns" in Ukraine. Key words: unicorn, social and economic relations, intellectual capital, development of civilization, economic efficiency

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 ESSENCE OF TOURIST AND RECREATIONAL WATER USE, PECULIARITIES AND PROBLEMS OF ITS ACCOUNTING IN UKRAINE

2019 ◽  
pp. 20-28
Author(s):  
Mykhaylo Volodymyrovych Tsependa ◽  
Mykola Mykhailovych Tsependa ◽  
Natalia Romanivna Tsependa
Keyword(s):  
Sustainable Development ◽  
Water Resources ◽  
Water Use ◽  
System Analysis ◽  
Practical Significance ◽  
Recreational Water ◽  
Public Accounting ◽  
Scientific Methods ◽  
Water Economy ◽  
General Scientific

The purpose of the study is to distinguish among the directions of modern use of water resources tourist and recreational water use; describe its specifics and problems of public accounting. Methods. The research used general scientific methods, including analysis, synthesis, comparison, generalization, system analysis. Results. The role and increasing importance of water resources in tourism and recreation development are described; the place of tourist and recreational water use in the water economy is revealed; legislative and regulatory bases of accounting of tourist and recreational water use in Ukraine are analyzed; the most significant problems of the process of objective estimation of volumes of use of water resources in the field of tourism and recreation are outlined. Scientific novelty. The category "tourist and recreational water use" is proposed for scientific use; the specifics of its accounting in Ukraine on the basis of sustainable development and economy of water resources are analyzed. Practical significance. Optimization of the accounting of tourist and recreational water use will make it possible to rationalize the consumption of water resources in the field of tourism and recreational activities.

scholarly journals Strategies of Representing Christian Imagery And Motives in the Art of Kharkiv in the Late Soviet Period

2021 ◽  
pp. 100-110
Author(s):  
O. A. Osadcha
Keyword(s):  
Historical Context ◽  
Compositional Analysis ◽  
Practical Significance ◽  
Soviet Period ◽  
State Control ◽  
Comprehensive Overview ◽  
Scientific Methods ◽  
Soviet Art ◽  
General Scientific ◽  
The 1960S

The aim of the study is to define the multiplicity and specificity of the approaches of the Kharkiv artists of the 1960s — 1980s to the visualization of Christian imagery and motives. Research methodology is based on the combination of general scientific methods of systematization, classification, synthesis, and specialized ones, related to the field of art history, namely formal and comparative, iconological and compositional analysis. Results. The paper is focused on the specificity of functioning of the religious theme in the fine art of Kharkiv of the 1960s — 1980s. It’s emphasized that, due to the trajectory of political discourse of that time, Christian imagery in the Ukrainian late Soviet art was largely marginalized and existed mainly in the veiled, latent form. A significant number of easel paintings, graphic and photographic works by Kharkiv artists, who belong to the circles of unofficial and “allowed” art, was analyzed. The historical context of the creation of those works is outlined. Its development was defined by a vast presence of the state control. It is shown that the authors’ perception of the given problematics was characterized by the inclination towards reflecting social reality through irony and deconstruction of the familiar sacred images and iconographic schemes (Crucifixion, Madonna, Pieta, eschatological motives). It is emphasized that such approach was often realized through the methods of collage and citation, which amplify the split between the mundanity and the Sublime. Novelty. The study attempts to give a comprehensive overview of the development of the religious motives and characters in the Ukrainian late Soviet art. The practical significance. The key points of the paper can be used both for further study of the representation of the category of sacred and transformation of its role in the Ukrainian culture in the second half of the XX — beginning of the XXI century, and its practical application in the educational and exhibition projects.

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