scholarly journals HISTORICAL PRE-CONDITIONS OF ORIGIN AND BECOMING OF ACCOUNTING

2021 ◽  
Author(s):  
Oleksandra Sakun
Keyword(s):  
Written Language ◽  
The State ◽  
Natural Form ◽  
Commodity Exchange ◽  
Historical Aspects ◽  
Economic Relations ◽  
Different Types ◽  
Exchange Relations ◽  
Objective Necessity

The article is devoted determination and description of historical pre-conditions of origin and becoming of accounting. The different scientific going is analysed near the question of origin and origin of accounting. In the context of origin and becoming of accounting expedient is determination, which one pre-conditions are events, historical the stages, separate, persons influenced on forming of accounting as sciences. Understanding and systematization of historical aspects enables to understand the modern flows of accounting science and determination of subsequent directions of its development. It should be noted that most scientists are linked by the origins of accounting with the epoch of paleolith, exactly on this stage an awareness took place a man itself as parts of company. Systematization of basic factors and pre-conditions which influenced on appearance and development of accounting is carried out. All pre-conditions are grouped in such groups: material; historical; pre-conditions by A.Ch. Littlton. To historical pre-conditions most scientists take appearance: languages; to the written language; arithmetics; money; development of trade; invention of paper and computing engineering. The necessity of account is engendered with beginning of conduct of housekeeping a man and origin commodity exchange relations. In a period, when people began to make more than could use and began to be exchanged the different types of products and wares (natural form of exchange), there was an objective necessity to fix an amount and presence of tailings of the articles of exchange. Certainly, that progress, stability, more complete realization of public necessities, development of institute of the state and economic relations, internationalization of trade and appearance of peculiar, assisted development of accounting.

scholarly journals ATMOSPHERE IN WORKPLACE MIRROR OF SOCIETY

2021 ◽  
Vol 19 (1) ◽  
pp. 25-37
Author(s):  
Kristína Králiková ◽  
◽  
Jozef Králik ◽  
Keyword(s):  
Social Relations ◽  
Selection Process ◽  
Personal Responsibility ◽  
The State ◽  
Economic Relations ◽  
Management Processes ◽  
The Social ◽  
Management Functions

The current atmosphere ruling in the society,the quality of created and contemporary relations among people are in principle simultaneously relatively faitfully projected into the relations inside the family, into the collective. Its approximate reflection is present, therefore, in the living working collective. Deformed social relations are deforming, what is clear, also the environment of economic relations. The atmosphere in the working place is immediately influencing the movement of social relations, from the atmosphere unreeled from the state of the society.However, the most dangerous for the society and its existence is the creation of such a situation and the social atmosphere that are directly determined and channeled by non legal and unrightful practices of concret individuals and groups which are typical for the so called social underworld.It is unavoidably necessary also to proceed to the revision of documents concerning the attained education in the interest of the optimal run of the state and its economics that are shoved by managers in all grades and levels of the state and its public administration management. Such a procedure in the private sector should be activated in the facultative base. It would be necessary to eliminate and to remove - on the basis of the exactly achieve results - from management processes and influence such persons that are not shoving the achieved declared education by the trustworthy way. It will be also necessary to analyze their justification and ways of their selection into the management functions together with the determination of the concrete personal responsibility for the contingent unstandard way in the selection process. After the moral and material social damages counting up it will be inevitably necessary to require the compensation from persons and institutions that caused the mentioned damagers.Means accumulated in such a way will be able to use for the development of public estates.

scholarly journals Revisiting a Dramatic Triangle: The State, Villagers, and Social Activists in Chinese Rural Reconstruction Projects

2009 ◽  
Vol 38 (4) ◽  
pp. 9-33 ◽  
Author(s):  
Stig Thøgersen
Keyword(s):  
Community Building ◽  
The State ◽  
Top Down ◽  
Economic Relations ◽  
Social Activists ◽  
Major Player ◽  
Different Types ◽  
Micro Level ◽  
State Actors

As part of the movement to “construct a new socialist countryside”, Chinese officials and social activists are experimenting with transforming rural social and economic relations. They often draw on discourses dating back to the Rural Reconstruction Movement of the 1920s and 1930s, which saw urban intellectuals making similar efforts to modernize the villages and their inhabitants. This paper analyses the different types of relationships between the state, social activists, and villagers in a number of rural reconstruction projects. The state is still the major player in this field, but traditional top-down procedures are often perceived to be unproductive when it comes to micro-level community building, so state actors are forced to find allies among village elites and social activists.

scholarly journals THE INFLUENCE OF THE FISCAL MECHANISM ON THE DEVELOPMENT OF INVESTMENT PROCESSES IN THE UKRAINIAN LANDS IN THE POLISH-LITHUANIAN ERA

2021 ◽  
Author(s):  
Viktoriia Rudenko
Keyword(s):  
Historical Analysis ◽  
The State ◽  
Road Infrastructure ◽  
Historical Aspects ◽  
Economic Relations ◽  
The Subject ◽  
Military Facilities ◽  
Grand Duchy Of Lithuania ◽  
Grand Duchy

The study of the functioning of the fiscal mechanism and its impact on the devel-opment of investment processes in Polish-Lithuanian times becomes especially relevant, as it allows to determine whether this process was carried out in the Ukrainian lands unsystematically and inconsistently, or had expressiveness and orderliness. The purpose of the study is to consider the peculiarities of the formation and functioning of the fiscal mechanism for regulating the investment processes on Ukrainian territory in the Polish-Lithuanian era (XIV–XVIII centuries). The specifics of scientific tasks being the subject of the research required the use of a complex of methods (empirical, theoretical, theoretical and empirical), which enabled to analyze the historical aspects of the fiscal mechanism and its impact on investment during the Grand Duchy of Lithuania, the Poland Kingdom and the United Polish-Lithuanian States Rzecz Pospolita. In the course of the study, the features of the development of the components of the fiscal mechanism were clarified, including revenues and expenditures of state treasury of the Polish and Lithuanian states. It has been established that in the Polish-Lithuanian period the revenues of the prince's treasury were mainly formed due to taxes, princely / royal domains, state regalia and revenues from granting Magdeburg rights to cities. It was found that the expenditures of the state treasury were directed mainly to meet the needs of the prince / king and their court, the maintenance of the army, the construction of military facilities and road infrastructure, as well as the establishment of foreign economic relations. It is determined that neither the revenues nor expenditures of the state treasury in Polish-Lithuanian times had a real impact on the investment development of Ukrainian territories, as they provided only the needs of the rulers and the ruling classes of the Lithuanian and Polish states. The practical value of the study is that the historical analysis has revealed the gaps in the regulation of investment processes due to the fiscal, which should not be allowed in modern conditions.

scholarly journals The State of the Russian-Vietnamese Strategic Partnership

2021 ◽  
Vol 5 (4) ◽  
pp. 148-161
Author(s):  
Vladimir M. Mazyrin
Keyword(s):  
The State ◽  
Strategic Partnership ◽  
European Studies ◽  
Durability Test ◽  
Economic Relations ◽  
Scientific Technical ◽  
The Common ◽  
Bilateral Cooperation ◽  
Current Stage

The survey presents organizers, participants and the main themes of the discussions on the state of the Russian-Vietnamese strategic partnership, held in Moscow by RAS IFE and in Hanoi by the Institute of European Studies of VASS in early December 2021. It analyzes the reports on the state and perspectives of bilateral cooperation in the crucial spheres, such as political, military-technical, socio- economic, scientific-technical, cultural and educational ones. The evaluation was of objective character: the experts noted both the achievements and the shortcomings, showed the existing hardships and explained their causes. Criticism prevailed; the common conclusion (while the approaches of the sides differed appreciably) was the acknowledgement of still existing serious problems in the crucial spheres of relations (especially in trade-economic relations), the determination of their current stage, which is the durability test in the conditions of the two worlds growing confrontation. The discussions in RAS and VASS have contributed to the search of the ways to rise strategic partnership of Russia and Vietnam to the appropriate level.

Priorities of improvement of monetary policy are in the system ofstrengthening of financial safety of Ukraine

2019 ◽  
pp. 43-53
Author(s):  
Irina Tkachenko
Keyword(s):  
Monetary Policy ◽  
Research Methodology ◽  
Methodological Approach ◽  
The State ◽  
Economic Interests ◽  
Economic Relations ◽  
National Economic ◽  
Practical Task

The article of research is totality of organizationally-economic relations thatarise up in the process of forming and improvement of monetary policy in thesystem of strengthening of financial safety of Ukraine.The aim of the articleconsists in the analysis of basic problems, contradictions that arise up in the processof realization of complex of events in relation to determination of priority directionsof forming and improvement of monetary policy in the system of strengthening offinancial safety of Ukraine. Research methodology consists in the use of totalityof methods : dialectical, analytical, comparative. The indicated methodologicalapproach allowed to analyse теоретико-методологеские and practical aspects ofmonetary policy, that is represented in works of home and foreign scientists andto define their connection and influence on the system of financial safety ofUkraine.Research methodology consists in the use of totality of methods : dialectical,analytical, comparative. The indicated methodological approach allowed to analyseтеоретико-методологеские and practical aspects of monetary policy, that isrepresented in works of home and foreign scientists and to define their connectionand influence on the system of financial safety of Ukraine.The scientific noveltyof the got results consists in complex illumination of the generalized going neardetermination of priorities of improvement of monetary policy in the system ofstrengthening of financial safety of Ukraine. Scientific conclusions are done inrelation to character, features of the state of realization of monetary policy anda necessity and expediency of further study of her influence are reasonable onstrengthening of financial safety of Ukraine.Conclusions. In the article the lightedup questions of necessity of scientific comprehension and practical decision ofproblems related to the improvement of monetary policy, determinations of theirpriorities in the system of strengthening of financial safety of Ukraine. Takinginto account that an important scientific and practical task is now remained bydetermination of list of national economic interests, providing of realization ofthat straight depends on the state of safety of different constituents of the financialsystem of Ukraine, the improvement of monetary policy is necessary to spare thespecial attention.

scholarly journals Сomplex approach to certification and metrological estimation the state of digital seismometric registrators

2021 ◽  
Vol 43 (2) ◽  
pp. 201-217
Author(s):  
S.V. Shcherbyna ◽  
A.І. Feshchenko ◽  
Yu.V. Lisovyi ◽  
O.P. Ivashchenko ◽  
О.V. Adamenko ◽  
...  
Keyword(s):  
Metrological Certification ◽  
Frequency Characteristics ◽  
The State ◽  
Measuring Devices ◽  
Different Types ◽  
Calibration Device ◽  
Comparison Of The Results ◽  
Potential Customers ◽  
Metrological Parameters

The modern stage of the latest metrological achievements is being intensively deve-loped in our country in new methodological directions that are based on new scientific and technical achievements. The using of metrologically certified devices of different types and with different metrological parameters increases the level of confidence in the results of these works, because the relative comparison of the results of these works allows potential customers to choose the most useful and effective method for obtaining the desired results. This article presents the results of joint scientific and technical works for the methodology of certification of the calibration developed and patented device and the results of using an already certified calibration device for metrological determination of accelerometer parameters, measurers displacements and velocities. This article also shows that one of the important areas of such work on the metrology of measuring devices in the area of seismology is also to determine the amplitude-frequency characteristics or amplitude-frequency and phase characteristics of different devices for measurement velocity, acceleration or displacement for the using of these devices in modern automated complex systems for determination of various parameters of seismic events such as regi-onal, local and teleseismic. The article also presents comparative analyzes of experimental results of work on determining the frequency characteristics of the calibration device in different areas of measurements — displacement, velocity and acceleration. Obtaining these important results for assessing the state of various other seismological devices allowed experimentally do it for possible determination the presence of different types of physical differences in the regions of the same frequency range for displacement's and velocity's measurers. Compliance of the certificate with the requirements of the international metrological certification system ISO/IEC17025, obtained for the calibration device had been ensured by SE «Ukrmetrteststandart».

PREREQUISITES FOR THE FORMATION OF A MECHANISM FOR STATE REGULATION OF SOCIAL GUARANTEES IN THE REGION

2017 ◽  
Author(s):  
Vitaly Lobas ◽  
◽  
Elena Petryaeva ◽  
Keyword(s):  
Social Protection ◽  
Well Being ◽  
State Regulation ◽  
The State ◽  
Point Of View ◽  
Periodic Review ◽  
Cost Of Living ◽  
Economic Relations ◽  
State Management ◽  
The Cost

The article deals with modern mechanisms for managing social protection of the population by the state and the private sector. From the point of view of forms of state regulation of the sphere of social protection, system indicators usually include the state and dynamics of growth in the standard of living of the population, material goods, services and social guarantees for the poorly provided segments of the population. The main indicator among the above is the state of the consumer market, as one of the main factors in the development of the state. Priority areas of public administration with the use of various forms of social security have been identified. It should be emphasized that, despite the legislative conflicts that exist today in Ukraine, mandatory indexation of the cost of living is established, which is associated with inflation. Various scientists note that although the definition of the cost of living index has a well-established methodology, there are quite a lot of regional features in the structure of consumption. All this is due to restrictions that are included in the consumer basket of goods and different levels of socio-economic development of regions. The analysis of the establishment and periodic review of the minimum consumer budgets of the subsistence minimum and wages of the working population and the need to form state insurance funds for unforeseen circumstances is carried out. Considering in this context the levers of state management of social guarantees of the population, we drew attention to the crisis periods that are associated with the market transformation of the regional economy. In these conditions, there is a need to develop and implement new mechanisms and clusters in the system of socio-economic relations. The components of the mechanisms ofstate regulation ofsocial guarantees of the population are proposed. The deepening of market relations in the process of reforming the system of social protection of the population should be aimed at social well-being.

Transformation of Scientific Approaches to the Practice of Regulating the Socio-Economic Development of a Region

2018 ◽  
Vol 11 (4) ◽  
pp. 102-110
Author(s):  
N. P. Molchanova
Keyword(s):  
Economic Development ◽  
Regional Economy ◽  
Historical Context ◽  
Scientific Discipline ◽  
State Regulation ◽  
The State ◽  
Economic Relations ◽  
Current Period ◽  
Socio Economic Development ◽  
Legislative Framework

The paper deals with the methodology and practice of the state regulation of the regional economy based on the legislative framework and works of Russian scientists in the historical context with account for the specifics of the current period of market transformation. The subject of research is organizational and economic relations, aimed at improving the management efficiency of regional socio-economic development. The purpose of research was to identify the key problems of the regional economy regulation preventing the balanced functioning of administrative-territorial entities and substantiate the need to boost measures of state support. Based on the dialectical cognition method and the system approach, the positions of leading scientists and scientific schools on topical issues of the regional economy as a scientific discipline were analyzed, which made it possible to identify the main reasons hampering socio-economic transformations and justify measures for running a more active regional policy. It is concluded that consistent improvement of methodological and organizational approaches creates prerequisites for improving the results of the socio-economic development at the regional level; however, in the current situation of the macroeconomic instability serious problems may arise to be resolved primarily by the state regulation.

MECHANISMS FOR IMPLEMENTATION OF ENVIRONMENTAL TAXES AND INSURANCE

2018 ◽  
Vol 1 (13) ◽  
pp. 121-130
Author(s):  
Anatolii Petrovich Mykolaiets
Keyword(s):  
Political System ◽  
Production Management ◽  
National Level ◽  
The State ◽  
Social Representation ◽  
The Other ◽  
Environmental Taxes ◽  
The Political ◽  
Local Authorities ◽  
Natural Form

It is noted that from the standpoint of sociology, “management — a function of organized systems of various nature — (technical, biological, social), which ensures the preservation of their structure, maintaining a certain state or transfer to another state, in accordance with the objective laws of the existence of this system, which implemented by a program or deliberately set aside”. Management is carried out through the influence of one subsystem-controlling, on the other-controlled, on the processes taking place in it with the help of information signals or administrative actions. It is proved that self-government allows all members of society or a separate association to fully express their will and interests, overcome alienation, effectively combat bureaucracy, and promote public self-realization of the individual. At the same time, wide direct participation in the management of insufficiently competent participants who are not responsible for their decisions, contradicts the social division of labor, reduces the effectiveness of management, complicates the rationalization of production. This can lead to the dominance of short-term interests over promising interests. Therefore, it is always important for society to find the optimal measure of a combination of self-management and professional management. It is determined that social representation acts, on the one hand, as the most important intermediary between the state and the population, the protection of social interests in a politically heterogeneous environment. On the other hand, it ensures the operation of a mechanism for correcting the political system, which makes it possible to correct previously adopted decisions in a legitimate way, without resorting to violence. It is proved that the system of social representation influences the most important political relations, promotes social integration, that is, the inclusion of various social groups and public associations in the political system. It is proposed to use the term “self-government” in relation to several levels of people’s association: the whole community — public self-government or self-government of the people, to individual regions or communities — local, to production management — production self-government. Traditionally, self-government is seen as an alternative to public administration. Ideology and practice of selfgovernment originate from the primitive, communal-tribal democracy. It is established that, in practice, centralization has become a “natural form of government”. In its pure form, centralization does not recognize the autonomy of places and even local life. It is characteristic of authoritarian regimes, but it is also widely used by democratic regimes, where they believe that political freedoms should be fixed only at the national level. It is determined that since the state has achieved certain sizes, it is impossible to abandon the admission of the existence of local authorities. Thus, deconcentration appears as one of the forms of centralization and as a cure for the excesses of the latter. Deconcentration assumes the presence of local bodies, which depend on the government functionally and in the order of subordination of their officials. The dependency of officials means that the leadership of local authorities is appointed by the central government and may be displaced.

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