scholarly journals METHODOLOGICAL PRINCIPLES OF RESEARCH OF THE BUDGET FINANCING SYSTEM

2020 ◽  
Vol 288 (6) ◽  
pp. 210-215
Author(s):  
І. Tytarchuk ◽  

The subject of the study is the methodological principles of the study of the budget financing system in the conditions of economic transformation. The purpose of the article is to form a methodological toolkit of the budget financing system, which includes principles, forms, approaches to the analysis of this concept. The following methods are used in the article: analysis and synthesis, generalization – in the study of literature sources on the research topic; abstractions, inductions, deductions, ascent from the abstract to the concrete – in the disclosure of the methodological bases of budget financing systems taking into account the laws of dialectics, application of systemic and functional approaches. In the course of research the forms of budgetary financing and their features are defined, the structural-logical scheme of methodological maintenance of system of budgetary financing is constructed. The article reveals the methodological essence of the formation of budget expenditures as the basis of the budget financing system, which consists in applying tools to the formation of budget expenditures on the principles of scientificity, validity, transparency, economy, traceability. It is determined that the problems significantly affect and adjust the state of the budget system, so when forming budget expenditures it is necessary to take into account these problems and implement measures to maximize their leveling with further adjustment of expenditures. The relationship between the philosophical categories of the spheres of life and the sphere of the essence of budget expenditures in the process of formulating the theoretical foundations of budget financing is clearly traced. The study allowed to form a new methodological tradition in modern financial theory, which consists in the formation of not only practical but also philosophical approaches, abandonment of the search for a single concept of budget financing and unambiguous methods of its construction, the use of advanced methods of economic research etc.

2021 ◽  
Vol 49 (2) ◽  
pp. 41-48
Author(s):  
Horiachko K ◽  

The main results of theoretical research of modern interpretation of the essence of the term «marketing» are presented in article. The object of the study is the theoretical and methodological principles of enterprise management on the basis of marketing. The subject of research – is the study of the theoretical foundations of modern interpretation of marketing in the enterprise. The purpose of the study is to determine the essence of the concept of «marketing» and its place in the management system of the organization. Research methods – method of analysis and synthesis, deduction and induction, generalization and systematization, abstraction.


Author(s):  
Julia Vailunova ◽  
Galina Yasheva

Subject of research: model of increasing the competitiveness of the national economy. The purpose of the study: develop a model for increasing the competitiveness of the national economy based on a neocluster approach. Research objectives: to develop the concept of a neocluster; to build a logical scheme for the formation of the competitiveness of the national economy on the basis of a neocluster approach. Methodology and research methods. General scientific and special methods of cognition: analysis and synthesis, induction and deduction, a systematic approach were used to conduct the research. A neocluster concept has been developed, which includes the concept of a neocluster, distinctive features, and a structural diagram of a neocluster. A model for increasing the competitiveness of the economy of a country / region has been built on the basis of a neocluster approach and a mechanism for increasing the country's competitiveness has been substantiated. The causal relationships between the sources of competitiveness are identified: (elements of Industry 4.0), directions and factors of increasing competitiveness. The developed theoretical foundations of the neocluster and the logical model for increasing the competitiveness of the national economy based on the neocluster approach can serve as a theoretical and methodological basis for the formation of a neocluster policy.


Author(s):  
Андрей Анатольевич Павленко

Предмет исследования - уголовно-исполнительное законодательство стран постсоветского пространства. В научной статье применялись следующие методы исследования: общенаучные - анализ и синтез, системно-структурный, формально-логический и частнонаучные - сравнительно-правовой, лингвистический, аксиологический. Исследование проведено по ряду критериев (параметров), отражающих различные аспекты права осужденных на прогулку. К числу таковых отнесены: локализация законодательного закрепления рассматриваемого права, взаимосвязь прогулок с физическими упражнениями на открытом воздухе, продолжительность прогулок, время и место их проведения, увеличение времени прогулок в качестве меры поощрения, а также возможность досрочного прекращения прогулки в случае нарушения осужденным установленных правил. Получены следующие результаты исследования - краеугольные элементы права осужденных на прогулки в УИК и КИН стран СНГ, основанные на положениях Модельного Уголовно-исполнительного кодекса СНГ, и, за исключением Исполнительного кодекса Молдовы, фактически идентичны. Напротив, регламентация прогулок в кодексах (законах) других трех стран постсоветского пространства (Грузии, Латвии и Эстонии) разительно отличается как от норм кодексов стран СНГ, так и друг от друга. Отдельные положения УИК и КИН стран постсоветского пространства заслуживают внимания и дополнительного изучения на предмет включения их в УИК РФ. К таким аспектам относятся: включение в число основных прав осужденных права на занятие физической культурой и спортом, а также возможность физических упражнений на открытом воздухе во время прогулок; установление в качестве общего правила для всех категорий осужденных, включая нарушителей, гарантированной минимальной продолжительности прогулки. The subject of the study is the penal legislation of the post-Soviet countries. The following research methods were used in this article: general scientific such as analysis and synthesis, systemic-structural, formal-logical and specific scientific - comparative-legal, linguistic, axiological. The study was conducted on several criteria (parameters), reflecting various aspects of the right of convicts to walk. Among these are: localization of the statutory recognition of this right, the relationship between walking and physical exercises in the open air, the duration of the walks, the time and place of their holding, the increase in the time of walking as an incentive, and the possibility of early termination of the walk in case of violation of the established rules by convicts. The following research results were obtained - principal points of the right of convicts to walk in penal institutions of the CIS are based on the provisions of the CIS Model Correctional Code, and, except for the Moldovan Executive Code, are virtually identical. On the contrary, the regulation of walks in the Codes (laws) of the other three countries of the post-Soviet territory (Georgia, Latvia, and Estonia) is very different from the CIS Codes and each other. Certain provisions of Correctional Codes of post-Soviet countries deserve attention and additional study as possible additions to the Correctional Code of the Russian Federation. Such aspects include the inclusion of the right to physical exercise as the basic right of convicts, as well as the possibility of physical exercises in the open air during walks; a guaranteed minimum duration of the walk for all categories of convicts, including violators, as a general rule.


Author(s):  
Sueli Angelica do Amaral

Based on a literature review on the theoretical foundations of information marketing and user studies were selected two master dissertations of a Postgraduate Program in Information Science that addressed user studies as a methodological procedure to understand the relationship between supply and demand. The objective of reporting the results of the two master dissertations was to highlight the alternative approach for these studies focusing on users’ perception as a methodological procedure to study the management of information supply and demand in a digital library and a management information system in an information marketing perspective. Despite the different objectives of the dissertations selected, it is inferred that alternative approach of users studies as a methodological procedure to study the users' perception about information supply and demand is possible. This theoretical and methodological approach to integrate the concepts and principles of information marketing in user studies in the context of management of information supply and demand is significant as a contribution to the knowledge on the subject studied.


2020 ◽  
Vol 588 (3) ◽  
pp. 16-25
Author(s):  
Bożena Kanclerz

The article is an attempt to refl ect on how to implement psychological and pedagogical assistance at school from the perspective of diffi culties and challenges that teachers, school educators, other specialists and students may e ncounter during organized assistance. The aim of the article is to show how working with documents translates into actual activities and work with children. In the introduction, the author refers to the theoretical foundations related to the implementation of psychological and pedagogical assistance, then referring to the subject literature, to the analysis of research results and reports as well as to her own experience, attempts to reconstruct system and relational challenges in the implementation of psychological and pedagogical assistance at school. Conclusions and recommendations refer to system changes and communication theory. The summary refers to the basic assumptions of the teacher’s work, which set the way of thinking about the student as a full-fl edged subject in the relationship in the educational process.


2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Nataliia Ryzhenko ◽  
◽  
Olena Korolova ◽  

The article considers the peculiarities of establishing jurisdiction in inheritance cases with a foreign element. Attention is paid to the formulation of the theoretical foundations of the institution of inheritance with a foreign element, the classification is carried out, the conceptual apparatus, the sources of international inheritance law are formulated. The analysis of the domestic legislation of Ukraine, regulates the issue of determining the jurisdiction of cases with a foreign element. In particular, attention is paid to the priority of using international legislation on domestic in jurisdictional matters. The norms of multilateral international agreements approved by the Verkhovna Rada of Ukraine, as well as bilateral international agreements on legal assistance concluded between Ukraine and other states, which establish the rules of jurisdiction of inheritance cases with a foreign element, are considered. Processes of social internationalization, which are an integral part of modern life, the expansion of various contacts of Ukrainian citizens with foreigners, as well as active migration processes, the possibility of acquiring property abroad, a significant increase in marriages with foreigners, intercountry adoption cause a sharp increase in inheritance with a foreign element, which are the subject of litigation. The foreign element in the inheritance relationship may be manifested in such a way that the testator and heirs are citizens of different states or reside in different countries. Property that is part of the inheritance may be located in different countries. In this context, there is reason to conclude that the relationship subject to legal regulation has a legal relationship with the legal systems of two or more countries. In different jurisdictions, the substantive regulation of inheritance has its own characteristics. It is concluded that the determination of the admissibility of the statement of claim in relation to the disputed inheritance relationship with a foreign element is impossible without the use of a special procedure defined in the study.


Author(s):  
Valery Glushchenko ◽  
Kulkov Daniil Andreevich ◽  
Alenin Ilya Aleksandrovich

the subject of this work is the study of the mechanism of the effect of "neurotech" technologies on the formation of the sixth technological order in engineering; the object of the article is dedicated to the sixth technological order in engineering, the aim is to increase the efficiency of the processes of development of the sixth technological order in mechanical engineering based on the development of the theoretical foundations of neurotechnology in mechanical engineering. For achieving this goal, the following tasks are solved: the study of the concept, content, structural elements of the sixth technological order in post-industrial engineering; the description of the essence and content of neurotechnologies in post-industrial engineering; the development of methods of logical analysis and synthesis of neurotechnologies in post-industrial engineering; the formation of a criteria base for evaluating the effectiveness of the processes of the development of neurotechnological engineering within the sixth technological order. The research methods in the article are synthesis and analysis, logical and historical analysis, heuristic synthesis, system and comparative analysis, search and normative forecasting, expert assessments, the scientific novelty of the article is connected with the study of the appearance of the sixth technological order in mechanical engineering, the mechanism of influence of neurotechnologies on the development of the sixth technological order in post-industrial engineering.


2016 ◽  
Vol 3 (4) ◽  
pp. 154
Author(s):  
Spahic Omer

<p>This paper discusses the social significance of Mr. Nazeer Khan’s architecture. The discussion revolves around the relationship between Mr. Nazeer Khan’s architecture and Kerala<a href="file:///D:/J%20I%20A%20(Journal%20of%20Islamic%20Architecture)/00%20NEW%20MANUSCRIPT/Indonesia%20Journal%20Malang%20Nazeer%20Khan%20-%20blind.docx#_ftn1">[1]</a> Muslims’ economic transformation, as well as Kerala state’s inter-faith harmony. The study is not about delivering judgments concerning Mr. Nazeer Khan and his architectural exploits from a sheer perspective of architecture as a synthesis of art, science and technology, for such could significantly narrow at once our purpose and focus, and could divert our attention from some vital thrusts of the subject at hand. Rather, the study is about Mr. Nazeer Khan’s architecture and Kerala’s religious and socio-economic molds, and how they correlate with each other, the latter clearly dictating and shaping the former. It is only against this expansive and complex back-drop that Mr. Nazeer Khan’s architecture could be properly observed and appreciated. A restricted and one-sided approach – regardless of what it might be -- would in all likelihood lead to some incomplete, patchy and even unfair opinions and inferences. The paper is divided into six sections: (1) Introduction: why this study? (2) Who is Mr. Nazeer Khan? (3) Kerala Muslims’ economic transformation; (4) Mr. Nazeer Khan’s architecture and Kerala’s inter-faith harmony; (5) Mr. Nazeer Khan’s architecture: diversity in unity; (6) Conclusion. The content of this study is based, mainly, on the author’s lengthy interviews with Mr. Nazeer Khan and many of his clients, as well as on the author’s field visits to a majority of Mr. Nazeer Khan’s completed and on-going projects. The interviews and field visits took place in 2013 and 2014.</p><div><br /><hr size="1" /><div><p><a href="file:///D:/J%20I%20A%20(Journal%20of%20Islamic%20Architecture)/00%20NEW%20MANUSCRIPT/Indonesia%20Journal%20Malang%20Nazeer%20Khan%20-%20blind.docx#_ftnref1">[1]</a> Kerala is a state in the south-west region of India.</p></div></div>


XLinguae ◽  
2021 ◽  
Vol 14 (4) ◽  
pp. 227-236
Author(s):  
Aleksei A. Zaitsev ◽  
Dinara G. Vasbieva

The present study considers the problem of the relationship between semantics and morphology of nouns in the syntactic function of the subject in the modern French literary language. This work aims to answer the questions of whether the syntactic function is not indifferent to the semantic nature of the noun and whether any noun can be used in the function of the subject. The text fragments taken from the works of classic French writers Honore de Balzac, Emile Zola, André Maurois, François Moryac, etc. have been investigated. The total length of the analyzed texts taken in equal portions of 100 phrases per work was 85,000 tokens. The general methodological principles of this study are the provisions on the dialectical connection between language and thinking, on the one hand, and language and reality, on the other. The findings show that the choice of grammatical forms of a noun in these syntactic functions is not random and it is determined by the patterns of thought formation, which reflects the objective situation.


2019 ◽  
Vol 20 (2) ◽  
pp. 45-61
Author(s):  
I. Borysenko ◽  
O. Bululukov

The main provisions of the methods for investigating murders related to the dismemberment of a corpse and the methods for investigating murders without a corpse in the context of tactical decision-making in order to disclose and investigate these crimes are considered. The purpose of the article is to determine the features of tactical decision-making in the investigation of pointed murders. While considering the main provisions of the subject of the article, analysis and synthesis methods are used. The main attention is paid to the peculiarities of tactical decision-making at the initial stage of the investigation of these murders. It is indicated that the tactical decision-making is due to factors related to the initial situation of the investigation which require the investigator to take an individual approach to using the available information about the crime. These factors are: 1) the presence of close ties between the victim and the offender; 2) the existence of an application for the disappearance of the victim; 3) a typical explanation for the disappearance of a person; 4) lack of data regarding the place of the murder; 5) lack of data regarding traces of the murder; 6) lack of data regarding the motive for the murder; 7) the absence of a corpse (parts of the corpse) at the initial stage of the investigation. In the methods of investigating murders related to the dismemberment of a corpse, the features of tactical decision-making are influenced by the investigative situation that developed at the initial stage of the investigation. The article discusses four typical investigative situations. Attention is focused on the peculiarities of the tactical decision-making when planning an investigation, in particular, on the suggesting of investigative versions and their checking. Typical versions of the crime event put forward during the investigation of the murder are called. In the methods of investigating murders without a corpse, the features of the tactical decision-making are manifested when conducting separate investigative (search) actions. The absence of a corpse at the initial stage of the investigation leads to significant mental activity, which is aimed at finding traces of the murder, the whereabouts of the corpse and identifying the suspect. Features of the tactical decision-making are shown in such investigative (search) actions as interrogation of persons close to the victim, inspection and search of the place of residence of the victim and his relatives. The negative circumstances that occur in the investigation and can be used in making tactical decisions to expose the suspect are named.


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