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 Synergy of Family Business and Social Entrepreneurship: Problems of Law, Economics and Technology Development

2021 ◽  
Vol 110 ◽  
pp. 01016
Author(s):  
Anatoly N. Levushkin ◽  
Yana S. Grishina ◽  
Olga G. Bartkova ◽  
Tatyana V. Savina
Keyword(s):  
Family Business ◽  
Social Entrepreneurship ◽  
New Technologies ◽  
Technology Development ◽  
Legal Regulation ◽  
Economic Activities ◽  
Scientific Methods ◽  
Economic Relations ◽  
Family Enterprise ◽  
General Scientific

During the economic instability, crisis processes in economic relations, and the growing prospects of a new “step” of the global economic crisis, theoretical and applied research in the field of legal support for strengthening and supporting economic development, small and medium-sized businesses, and digital technologies in the Russian Federation plays a great role. The purpose of the study: A legal study of the current legislation in order to apply the concept of synergy of family business and social entrepreneurship for the effective implementation of economic processes and solving technological problems, identify the problems of family business development in the new economic realities and propose some ways to solve them at the legislative level. The object of the study is a set of economic, entrepreneurial, civil-legal relations that arise in the implementation of family business and social entrepreneurship in modern economic realities based on new technologies. Methods: General scientific and private scientific methods of scientific cognition were used in the study: systematic, historical, logical, comparative-legal, formal-legal, and others. Novelty: It is proved that social entrepreneurship and family business should be a system-forming link in economic relations, linking the state with small and medium-sized businesses. The introduction of such form of business (social and family entrepreneurship) should eliminate many economic problems and gaps in the legal regulation of issues that arise while conducting economic activities by family members. The necessity of separating social entrepreneurship and family business into a separate economic and legal category is justified, and the expediency of consolidating the concept of social entrepreneurship and family enterprise at the federal level is proved.

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.

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 Current Issues and Problems of Challenging Legal Proceedings for Antimonopoly Control of Administrative Offences Legal in Courts

2021 ◽  
Vol 3 (2) ◽  
pp. 103-116
Author(s):  
Кirill А. Pisenko ◽  
Keyword(s):  
Theoretical Basis ◽  
Judicial System ◽  
Business Law ◽  
Public And Private ◽  
Scientific Methods ◽  
Legal Proceedings ◽  
Balance Of Interests ◽  
Judicial Proceedings ◽  
General Scientific ◽  
Social Economic Development

Introduction. The article is devoted to the development of methods of solving the current issues and problems of how to challenge legal acts of administrative offence proceedings for antimonopoly control in the courts. The focus is on the problem of the balance of interests between support for, and on the other hand increasing the burden on the judicial system of administrative procedural regulations for challenging such acts. Theoretical Basis. Methods. The theoretical basis of this article is the works of domestic and foreign researchers in the field of jurisprudence. This is primarily the administration and administrative procedures, antimonopoly (competition) law, business law and their related scientific fields. The methodological basis of this research is a combination of philosophical, general scientific and private scientific methods of cognition. Results. This study of administrative and procedural antimonopoly regulation has shown that there is no well-thought-out system of legal means in the legislation that meets the needs of en- suring a balance of interests in terms of approaches to procedural economy and the efficiency of using public and private resources. As a result, administrative and judicial proceedings in- crease for the same events of alleged violations whilst there is an absence of an objective need to engage in many of them. This leads to overloading of the judicial system, an unreasonable expenditure of public resources and costs of participants in the process. It creates unreason- able economic-legal barriers, resulting in the distraction of the forces and resources of the state and the private sector from solving problems of social-economic development and socially useful business activity. Discussion and Conclusion. To overcome this complicated problem, obviously, requires legisla- tive change, confidently using the principles of law, and an analogy of law that will form the ap- proaches for the objective needs of the balance of interests. This paper contains specific propos- als for the development of such approaches.

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.

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 Сhoir conductor Mykola Hobdych: the facets of a creative personality

2021 ◽  
pp. 160-166
Author(s):  
Olena Zalevska
Keyword(s):  
Significant Contribution ◽  
Comparative Method ◽  
Scientific Activity ◽  
Creative Activity ◽  
Scientific Methods ◽  
Creative Personality ◽  
Chamber Choir ◽  
Strongly Connected ◽  
General Scientific ◽  
First Time

The purpose of the article is to analyze the creative personality of Mykola Hobdych, to consider the directions of his multifaceted activity for 30 years, to confirm the significant contribution of the artist to the revival of the national choral art of Ukraine, to draw the attention of musicologists to the study of the creative work of the master of choral performance. Methodology. Historical and general scientific methods were used in the analysis of the choral movement in Ukrainian society during the period of state independence, the comparative method revealed a significant contribution of the Kyiv Chamber Choir to the revival of national traditions of spiritual singing, the systematic method was used to assess the activity of the choir leader Gobdich. The scientific novelty is that for the first time M. Hobdych's creative interaction with such modern composers as Lesya Dychko, Viktor Stepurko, Myroslav Skoryk, Romuald Tvardovsky, Valentyn Silvestrov was noted, the importance of his organizational, publishing, and scientific activity was emphasized. Conclusions. At the turn of the XX and XXI centuries, the flourishing of spiritual choral creativity is strongly connected with the creative activity of M. Hobdych and the Kyiv Chamber Choir, as the founders of the International Festival "Golden-Domed Kyiv", which was able to revive the links between past and present. M. Hobdych's creative activity as a choirmaster. arranger, editor, and cultural figure deserves the more meticulous attention of musicologists.

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.

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