scholarly journals CONCORDANCE OF THE COLLISION OF NORMATIVE REQUIREMENTS FOR TRADEMARK COST DETERMINATION

2018 ◽  
pp. 43-49
Author(s):  
Yuriy Pozdnyakov ◽  
Maria Lapishko
Keyword(s):  
Intangible Assets ◽  
Methodological Approach ◽  
Point Of View ◽  
Independent Evaluation ◽  
Normative Requirements ◽  
Frame Work ◽  
Methodological Approaches ◽  
The Individual ◽  
The Cost ◽  
Cost Determination

Introduction. Some requirements for determining the value of a trademark of regulatory accounting and independent valuation bases are substantially controversial. This fact creates a normative and legal collision between them. This leads to the high relevance of the problem of coordination of these requirements. Purpose. The article aims to investigate the influence of the revealed contradictions of regulatory accounting requirements and independent evaluation of the determination of a trademark value on the validity of the choice of valuation methodological approaches and procedures; search and justify the possible ways to overcome the identified collision; determine the value of the trademark of normative and legal accounting; offer solutions that make it possible to avoid uncertainties caused by the presence of contradictions established in the study; substantiate the choice of appropriate valuation of methodological approaches and specification of the peculiarities of performance of valuation procedures. Method (methodology). The general methodological basis of the study is to conduct a comparative analysis of the individual provisions of the normative accounting and independent valuation with the subsequent discovery of the existing contradictions and the synthesis of useful practical conclusions about the possibilities of contradictions coordination. Results. The list of costs that can be taken in to account when applying the cost approach to the value of a trademark has been analysed and specified. It has been revealed that these types of expenses from the point of view of the current legislative and normative and legal frame work of accounting are not considered as intangible assets. However, the fact of their implementation increases the value of trademarks that relate to intangible assets in terms of both regulatory bases under the investigation. It has been proposed to take into account expenses that indirectly relate to the trademark in its value only in part, using a lowering factor that is less than one. The appropriateness of the use of cost (property) methodological approach in assessing the market value of trademarks has been reasoned and theoretically grounded. It has been done as we can observe the normative and legal collision between the normative bases under investigation while applying methodical approaches.

THE METHODS OF A RESEARCH OF PROCESSES OF SPONTANEOUS SOCIALIZATION BASED ON NONCLASSICAL APPROACH

2020 ◽  
Vol 22 (12) ◽  
pp. 34-38
Author(s):  
Abashina A.D.
Keyword(s):  
Methodological Approach ◽  
Social Situation ◽  
Subject Domain ◽  
Child Research ◽  
Research Problems ◽  
Internet Environment ◽  
Anthropological Approach ◽  
Research Complex ◽  
Methodological Approaches ◽  
The Individual

Relevance and statement of a problem. Now processes of socialization of younger generation undergo profound changes. They are characterized by transformation of space-time characteristics – narrowing of the field purposeful, expansion of processes of spontaneous socialization. At the same time the methodological approaches and methods of a research aimed at the analysis of the static phenomena applied in pedagogics become insufficient for a research of chaotic processes. There is a need for search of methodology and methods of a research within which the analysis of processes of spontaneous socialization of modern children and teenagers is possible. Research search shows that the solution of this task is possible on the basis of nonclassical methodological approach. Research objective: identification of opportunities of nonclassical methodology for a research of processes of spontaneous socialization of the modern child. Research problems: representation of the methods in logic of nonclassical methodology aimed at the analysis of these processes. Object and subject of research: the situation of development of the child which is characterized by experiences concerning the relations and readiness for an exception of social interaction in various spheres of activity and immersion in the Internet environment. Subject domain of a research: complex of the relations which are the cornerstone of purposeful and spontaneous socialization of the teenager. Research methodology - nonclassical (anthropological) approach. Research materials. In the course of work on a problem the research methods based mainly on the individual and communicative practicians aimed at the analysis of experiences and communication of the child were developed. Results of a research. The qualitative methods based nonclassical approach will allow to understand not only experiences of the child, but also as negative trends under what conditions they lead to break in relations and to search of significant network contacts that is under what conditions processes of purposeful socialization are weakened collect in his social situation of development, extend borders of socialization spontaneous.

Lifestyle and Educational Environment of Modern Confessional Educational Organizations

2020 ◽  
pp. 58-65
Author(s):  
Dmitrii Horin
Keyword(s):  
Educational Environment ◽  
Educational Process ◽  
Point Of View ◽  
Educational Organizations ◽  
Educational Organization ◽  
Problem Situations ◽  
General Scientific ◽  
Methodological Approaches ◽  
The Individual

The article deals with the phenomena of lifestyle and educational environment of confessional educational organizations. The methodological basis of the research is based on general scientific methodological approaches (system, comparative, historical, ontological) and special scientific methodological approaches: a system-activity approach, which assumes a motivated solution of problems in the educational process determined by problem situations; a cultural approach that allows us to correlate general, individual and special cultural phenomena, in particular religion and education; an anthropological approach that allowed the interpretation of knowledge from various spheres of life from the point of view of pedagogy. The article contains definitions of the following concepts: «Lifestyle of a confessional educational organization» and «Educational environment of a confessional educational organization». The role of religious worship in the development and functioning of the confessional educational environment is noted. The main factors of the external environment that have a determining influence on the confessional educational environment are highlighted. The author emphasizes the open nature of the modern confessional educational process, which unfolds in the context of a dialogue between all its parties: the religious denomination, the state and the individual.

Lifestyle and Educational Environment of Modern Confessional Educational Organizations

2020 ◽  
Vol 8 (5) ◽  
pp. 59-66
Author(s):  
Dmitrii Horin
Keyword(s):  
Educational Environment ◽  
Educational Process ◽  
Point Of View ◽  
Educational Organizations ◽  
Educational Organization ◽  
Problem Situations ◽  
General Scientific ◽  
Methodological Approaches ◽  
The Individual

The article deals with the phenomena of lifestyle and educational environment of confessional educational organizations. The methodological basis of the research is based on general scientific methodological approaches (system, comparative, historical, ontological) and special scientific methodological approaches: a system-activity approach, which assumes a motivated solution of problems in the educational process determined by problem situations; a cultural approach that allows us to correlate general, individual and special cultural phenomena, in particular religion and education; an anthropological approach that allowed the interpretation of knowledge from various spheres of life from the point of view of pedagogy. The article contains definitions of the following concepts: «Lifestyle of a confessional educational organization» and «Educational environment of a confessional educational organization». The role of religious worship in the development and functioning of the confessional educational environment is noted. The main factors of the external environment that have a determining influence on the confessional educational environment are highlighted. The author emphasizes the open nature of the modern confessional educational process, which unfolds in the context of a dialogue between all its parties: the religious denomination, the state and the individual.

scholarly journals An Analysis of Dynamic Changes in Selected Areas of Sustainable Development of the European Union Countries

2018 ◽  
Vol 18 (1) ◽  
pp. 93-107 ◽  
Author(s):  
Iwona Bąk ◽  
Katarzyna Cheba
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Methodological Approach ◽  
Point Of View ◽  
Reference Points ◽  
The European Union ◽  
Member States ◽  
The Sustainable Development ◽  
Eu Member States ◽  
The Individual

Abstract The aim of the study is to determine the pace and directions of changes (understood as: improvement or deterioration) occurring in selected areas of sustainable development of EU Member States. The paper analyzes dynamics of changes in selected areas of sustainable development monitored on the basis of headline indicators published by Eurostat from 2008 to 2015. In the paper, three variants of reference points of synthetic measure of development were considered. On the basis of the obtained results, the countries in which the improvement in the sustainable development and its deterioration can be observed were identified. The results have confirmed the existence of significant developmental disparities between EU Member States in this field, but it should be noted that the obtained results depend on the methodological approach both to the selection of features and the adoption of a specific standardization formula, as well as the considered variants of reference points. The results obtained can be utilized in subsequent years to examine the directions of change observed both from the point of view of European Union as one organization, and the individual EU Member States.

scholarly journals FEATURES OF DETERMINATION OF COST OF RIFLE SHOOTING-IRON

2021 ◽  
Vol 77 (4) ◽  
pp. 149-156
Author(s):  
Angela Komisarova ◽  
◽  
Pavlo Pechorin ◽  
Keyword(s):  
Methodological Approach ◽  
Cost Of Reproduction ◽  
Secondary Market ◽  
Retail Trade ◽  
Small Arms ◽  
Forensic Research ◽  
Judicial Investigation ◽  
Methodological Approaches ◽  
The Cost

The article is devoted to the study of the issues of conducting a complex forensic commodity and forensic ballistic examination of small arms firearms of the range of specialized retail trade network. Attention is paid to the importance of providing a judicial opinion on a comprehensive investigation to determine the amount of damage caused by the crime, which will be used by pre-trial and judicial investigation authorities as a source of evidence in criminal, civil, commercial and administrative cases. The problem faced by commodity experts in the study of firearms and determining their value has been studied. Features of research of these objects are considered, the stages and sequence of complex research of the weapon are schematically represented. In particular, the ballistic stage of the study is described in detail. Forensic signs of belonging of the object to the firearm, constructive signs and the signs characterizing a condition of object and a way of its manufacturing that allows to reveal separate individual signs of the small arms and to carry out its exact identification are resulted. The problematic issues of ballistic research of firearms are illustrated by practical examples. The algorithm of carrying out of a stage of forensic research on an estimation of consumer properties of the weapon is stated; the expediency of using certain methodological approaches and methods of establishing the market value of weapons generally accepted in forensic science has been determined. The expediency of applying costly and comparative methodological approaches during the commodity research stage to determine the value of research objects is substantiated. Describes the feasibility of using a comparative methodological approach, when the secondary market for the sale of the object under study is quite developed and there is sufficient reliable information on the prices of offers for similar property; costly methodological approach - when the market of purchase and sale of these objects in use is significantly limited, there are no analogues of the investigated property in the secondary market, which denies the possibility of applying a comparative methodological approach, but it is possible to determine the cost of reproduction (replacement) estimates by a similar object.

Tourism Epistemology, Innovation and Brand Knowledge

2021 ◽  
Vol 56 ◽  
pp. 0-0
Author(s):  
Marica Mazurek
Keyword(s):  
Brand Management ◽  
Methodological Approach ◽  
Tourism Development ◽  
Holistic Approach ◽  
Point Of View ◽  
Destination Branding ◽  
Managerial Practices ◽  
Tourism Studies ◽  
Tourism Destinations ◽  
Methodological Approaches

Purpose. The aim of this paper is to explain changes which have been implemented into research on tourism studies and brand management as one tool of innovation in marketing and branding during a period of time, and especially, to discuss the reason why a more holistic approach to tourism studies is in demand. Method. The methodological approach to this study is based on secondary research of existing literature, dealing with different methodological approaches to tourism studies and destination branding as well as the innovative literature focused on the methodological questions and new trends in research on innovation. Findings. A synergy of different viewpoints regarding economic, social and environmental development, which is embedded also in tourism development, has to be taken into account. Tourism development needs to accept the rules of socially responsible activity, not only considering it a phenomenon of value creation and economic growth. This fact influences studies on tourism and the approach to tourism, competitiveness, management and branding. Research and conclusions limitations. The diffusion of new knowledge, approaches, changes in a society, has impact on the shift of paradigms, methods and methodologies applied for branding in tourism. It significantly influences the paradigmatic and methodological approaches, as well as the applied research methods as a result of blending different disciplines. The limitations might be in an approach from a different cultural point of view and their contribution to this field. Practical implications. A new approach to managerial practices in tourism destinations and to research on tourism managerial practices may be an avenue for improving the competitiveness of tourism destinations. Originality: This paper is based on an attempt to look at tourism development, destination branding and innovations in a more complex and holistic manner, the originality being in this innovative view. Type of paper: Research paper.

Social Subsystems in the Social Ecological and Economic System «Agriculture»

2020 ◽  
pp. 60-62
Author(s):  
P.M. Pershukevich ◽  
I.P. Pershukevich ◽  
Keyword(s):  
Economic System ◽  
Rural Areas ◽  
Life Experience ◽  
Point Of View ◽  
Social Ecological ◽  
The Social ◽  
The Individual ◽  
The Cost ◽  
The Village ◽  
Labor Potential

Agricultural production is considered as a social ecological and economic system (SEES). The purpose of the research is to study the social subsystem of SEES from the point of view of its formation. The social structures of the village (which are the individual with his physical, social and spiritual needs, the family and the village as components of a whole) form the way of life of the peasants. The social subsystem has a significant reverse effect, “pressure” on the ecosystem and the state. The degree of development of the individual in rural areas is characterized by the level of development of its needs, motivational complex, potential, including labor, and its orientation. The labor potential of an employee is formed by the characteristics of a person that determine their capabilities in the course of work, and depends on their education, natural data, life experience, and upbringing. Labor potential includes the following components: health, morality, creativity, activity, organization, education, professionalism, working time resources. Human labor can be regulated and innovative (creative). As a rule, the cost of regulated labor increases the cost, but does not create surplus value. It is formed by innovative work as a result of the manifestation of creative abilities of a person.

scholarly journals Assessing the Intangible Assets

2021 ◽  
Vol 4 (519) ◽  
pp. 154-160
Author(s):  
O. V. Fomina ◽  
◽  
O. O. Avhustоva ◽  
I. K. Shushakova ◽  
◽  
...  
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Intangible Assets ◽  
Fair Value ◽  
Legal Regulation ◽  
Intangible Asset ◽  
Cost Approach ◽  
Methodological Approaches ◽  
The Cost

The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.

scholarly journals GRAPHOANALYTICAL METHODOLOGICAL APPROACH TO THE COST ESTIMATION OF MINERAL DEPOSITS

2019 ◽  
pp. 71-75
Author(s):  
Vоlоdуmуr Matyukha
Keyword(s):  
Economic Theory ◽  
Cost Estimation ◽  
Methodological Approach ◽  
Mineral Resources ◽  
Cost Estimate ◽  
Mineral Deposits ◽  
Stage Of Development ◽  
Geological Conditions ◽  
Methodological Approaches ◽  
The Cost

The importance of cost estimation of mineral resources in modern economic theory is noted in the article. It is noted that all currently existing methodical and methodological approaches to the valuation of minerals by their economic nature are in fact an analysis of the economic feasibility of realization of investment projects for the development of deposits, which actually answers the question: is the investment project for the development of the field economically viable. Based on the analysis of literary sources, it is established that at the present stage of development of the world economy, the interest in the economic evaluation of the efficiency of development of mineral resources is not waning. However, methodological approaches are different and there is still no unity in them. Experts point out that the current methods require improvement due to the low accuracy of calculations, since the size of the cost estimate depends on the amount of rental payments for the use of mineral resources in mining and the starting price of the sale of a special permit for the development of deposits at auction. For the first time in the economic theory economics, a graphoanalytic method for the cost estimation of mineral deposits has been proposed. The features of this methodological approach based on integral calculus, including the integration of continuous functions, as well as the method of discounting cash flows with simultaneous consideration of the life cycle scheme of deposits, namely mining and geological conditions of mining are opened. The step-by-step sequence of realization of the proposed method is resulted. It is stated that this approach will allow to obtain a more exact cost estimate of a deposit or subsoil by taking into account the following factors: the life of the deposit, the market conditions of the mineral resources, capital and current expenses connected with extraction of minerals and costs of the subsoil user in the post-mining a period of time related to the closure of mines and quarries and the reclamation of disturbed lands formed during the extraction of minerals.

scholarly journals Intellectual property assessment: development of information and methodological support in conditions of limited information

2021 ◽  
Vol 1 (13 (109)) ◽  
pp. 48-56
Author(s):  
Tetyana Momot ◽  
Maria Karpushenko ◽  
Serhiy Prilipko ◽  
Natalia Mushchynska ◽  
Darina Momot
Keyword(s):  
Intellectual Property ◽  
Intangible Assets ◽  
Methodological Approach ◽  
Objective Assessment ◽  
Visual Assessment ◽  
Limited Information ◽  
Technical Developments ◽  
Methodological Approaches ◽  
Property Assessment ◽  
Leading Enterprises

Assessment of intellectual property is an important process of commercialization of scientific and technical developments of enterprises of all forms of ownership. This is carried out to determine the value of intellectual property objects (IPO) in connection with the transfer of ownership (purchase, sale) to the corresponding object, the conclusion of a license agreement for the IPO use, accounting for IPO in accounting, contributed to the authorized capital, etc. Under such conditions, the problem of IPO underestimating significantly reduces the efficiency and effectiveness of enterprises. At the same time, the uniqueness of many types of intellectual assets and the impossibility of their visual assessment determine the expediency of systematizing methodological approaches to assessing the value of intellectual property assets to ensure an objective assessment of the value of intellectual property. This will help increase the profitability and business value of the enterprise. The aim of research is to develop theoretical and methodological provisions and substantiate practical recommendations for improving information and methodological support for assessing the value of intangible assets, taking into account the requirements of regulatory documents and the availability of the necessary information. Based on the results of the study, methodological approaches to determining the value of intangible assets are systematized. According to the financial statements, the value of intangible assets of the leading enterprises of Ukraine and their share in the total value of assets were analyzed. The features of the assessment of intangible assets in accordance with accounting standards have been determined, a methodological approach to the assessment of the value of intellectual property has been developed, it allows to reasonably choose a method for assessing IPO based on the analysis of available information. It is proved that the lack of objective information on the value of IPO significantly reduces the value of assets of Ukrainian enterprises in comparison with the leading companies in the world, reduces their investment attractiveness and does not contribute to economic development

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