scholarly journals Essence and criteria for recognition of assets in account and reporting

2021 ◽  
pp. 9-17
Author(s):  
Vagif GULIEV
Keyword(s):  
Research Methodology ◽  
Economic Benefit ◽  
Reporting System ◽  
Social Functions ◽  
Research Results ◽  
Regulatory Documents ◽  
Analysis And Synthesis ◽  
Ownership Rights ◽  
Further Development

The purpose of the paper is to study the issues of disclosure and interpretation in economic sciences and accounting of the essence of the concepts of "assets" and "capital", substantiation of their own judgments on these concepts. Research methodology – methods of description, comparison, formalization, abstraction, analysis and synthesis were used in the work. The meaning of the study is the expression of objects common for all economic sciences in different concepts and the assignment of different functions to them lead to discrepancies in the economic language, and, consequently, to a gap in the theory and methodology of forming and evaluating information about the same objects. Therefore, it is important to correctly disclose and formulate problematic issues that exist in the area under consideration. Research results can be used and applied to unify economic concepts, to better understand and evaluate information about the activities of institutional units. As a result of the study, it was revealed that in the accounting literature and regulatory documents, assets are defined and recognized only as a source of income or economic benefit, and the accounting and reporting methodology is based on the relevant definitions and recognition criteria. It is substantiated that when formulating the semantics of the concept of "assets" and recognizing objects in reporting as assets, it is necessary to take into account both their economic and social functions. Further development of the accounting methodology should proceed on the basis of this concept. Originality and scientific novelty of the research – an attempt is made to prove that in the accounting and reporting system, the concept of "Assets" should be accepted as content, and the concepts of "Capital" and "Liabilities" – as a form, that is, as ownership rights over assets under the control of companies.

scholarly journals ORGANIZATION OF ADDITIONAL BIOLOGICAL EDUCATION IN SUMMER HEALTH CAMPS

2020 ◽  
Vol 53 (3) ◽  
pp. 19-26
Author(s):  
E.A. Galkina ◽  
◽  
O.B. Makarova ◽  
В.Б. Землякова ◽  
A.V. Marina ◽  
...  
Keyword(s):  
Research Methodology ◽  
Practical Skills ◽  
Biology Teachers ◽  
Research Results ◽  
Legal Documents ◽  
Individual Personality ◽  
New Knowledge ◽  
Analysis And Synthesis ◽  
Additional Education ◽  
Biological Education

Statement of the problem. The article analyzes the problem of organizing the activities of schoolchildren in the field of additional biological education. The purpose of the article is to prepare and justify the methodological features of the organization of additional biological education in summer health camps. The research methodology consists of normative legal documents in the field of additional education, analysis and synthesis of research works by Russian scientists, advanced and mass experience of biology teachers. Research results. The types and kinds of summer health camps and the duration of children’s stay in them are defined. The structure and direction of activities in the health camp are analyzed and synthesized. The specificity of the content of teachers’ work in the field of ecological and biological orientation of educational camp programs is revealed. Examples of recommended ways to organize specialized health camps of ecological and biological orientation are given. Conclusion. Health camp of ecological and biological orientation contributes to the formation of a socially significant, patriotic position of students, allows them to acquire new knowledge about plants and animals, practical skills of research and project activities, which ultimately implements their creative abilities and develops individual personality qualities.

scholarly journals USE OF SCIENTIFIC PROFILES TO PRESENT THE RESULTS OF SCIENTIFIC RESEARCH OF UNIVERSITIES

2020 ◽  
pp. 89-94
Author(s):  
Iryna Mihus ◽  
Keyword(s):  
Peer Review ◽  
Research Methodology ◽  
Web Of Science ◽  
General Information ◽  
The Internet ◽  
University Staff ◽  
H Index ◽  
Research Results ◽  
Analysis And Synthesis ◽  
Scientific Achievements

The article substantiates that the main problem of modern universities is the search for effective methods and tools to present the results of their activities in the Internet space in order to attract more applicants and, in turn, increase the position in the rankings. The study found that an equally important component of the vast majority of rankings are research results, which are calculated as the number of scientific articles published in journals indexed in Scopus / Web of Science, as well as the h-index. A study of the positions of Ukrainian universities in international rankings showed that, despite significant advances in science, they can not get into such rankings. The study found that one of the reasons for this situation is the low level of transparency of both the research conducted at universities and the results of such research. To solve this problem, it is proposed to use scientific profiles of university staff, which contribute to the dissemination of information about scientific achievements, as they contain general information about authors that can be used for grants, participation in conferences, peer review, international rankings and others. The aim of the article is to manage the information reflected in the scientific profiles of researchers to increase the position of universities in international rankings using the results of its comparison with the information used to compile these rankings. The research methodology includes: methods of analysis and synthesis, induction and deduction, method of comparing results. It is established that the main scientific profiles that universities can use to publish research results are: Author ID in Scopus, ResearcherID, ORCID, Google Scholar. Thus, the study found that the international rankings of universities, in addition to the information posted on their websites, also use the information contained in the scientific profiles of employees of these institutions. The lack of completed profiles of scientists leads to a decrease in the position of universities in international and domestic rankings.

scholarly journals EDUCATIONAL COMPLEX OF MYKOLAIV REGION: CURRENT STATE AND PROSPECTS OF DEVELOPMENT

2020 ◽  
pp. 65-74
Author(s):  
Yaroslav Oliynyk ◽  
Tetyana Nych ◽  
Karina Yavorska
Keyword(s):  
Research Methodology ◽  
Systematic Approach ◽  
Practical Significance ◽  
Educational Institutions ◽  
Mechanism Of Formation ◽  
Research Results ◽  
Current State ◽  
Education Levels ◽  
Territorial Organization ◽  
Further Development

The purpose of research - revealing of features of development of an educational complex of the Mykolaiv area and the substantiation of the main directions of its perspective development. The research methodology includes a system of methods: monographic, systematic approach, abstraction, mathematical, statistical, structural-functional, cartographic. Research results. The essence of the educational complex of the region is revealed, its structure, meaning and functions are revealed. Factors of formation of an educational complex of the Mykolaiv area are revealed. Features of development and location of educational institutions are shown. Education by degree is characterized. Identified features of education levels: preschool, general, professional, fundamental professional. The estimation of the territorial organization of an educational complex of the Mykolaiv area is given. Perspective directions of further development of the educational complex of the Mykolaiv area are substantiated. The scientific novelty of the work is the disclosure of the mechanism of formation of the educational complex of the region, the problems of its development and the directions of improvement of the territorial organization. The practical significance of the work is that the article develops measures for further development of all components of the educational complex

scholarly journals METHODOLOGY FOR SPORTS-ORIENTED SELECTION OF ADOLESCENTS TAKING INTO ACCOUNT THEIR ABILITY TO SOLVE MOTOR TASKS

2021 ◽  
Vol 55 (1) ◽  
pp. 133-143
Author(s):  
A.A. RZHANOV ◽  
Keyword(s):  
Research Methodology ◽  
High Performance ◽  
Motor Tasks ◽  
Young Athletes ◽  
Research Results ◽  
Average Group ◽  
The Future ◽  
Further Development ◽  
Significant Superiority ◽  
Selection Of

Statement of the problem. Development of high-performance sports is inextricably linked with the development of new effective ways to identify the innate inclinations of children and their abilities to engage in certain sports. Particular attention in this issue is given to psychological and psychomotor characteristics that contribute to the choice of specialization and the search for potentially capable children for a certain type of activity in sports. The purpose of the article is to develop a methodology for the sports-oriented selection of adolescents on the basis of their psychological and psychomotor characteristics, and the ability to solve motor tasks. The research methodology is based on the main principles of the theory of abilities, well-known works on the study of psychological and psychomotor characteristics of children. In the practical part of the study, well-known questionnaires and tests were used. For two years, groups of young athletes aged 9 to 13 years old were tested to identify the most capable of playing sports. At the end of the experiment, the average indicators for the studied parameters and outstanding results were determined. This, together with a certain temperament and indirect features, makes it possible to describe further development of inclinations into possible abilities. Research results. A methodology for revealing the ability of adolescents to engage in a certain kind of sport has been developed based on the dynamics of indicators of psychomotor characteristics. Conclusion. It was revealed and substantiated that the outstanding results of the subjects have a significant superiority in relation to the average group by more than two times. This characterizes the abilities of a teenager and determines the direction in which he/she is able to develop, realize hereditary abilities and show high sports results in the future.

CRITERIONS FOR THE EFFECTIVENESS OF SOCIALLY IMPORTANT INVESTMENT PROJECTS AND THEIR FORMULAS ADOPTED IN RUSSIAN PRACTICE

2020 ◽  
Vol 2 (8) ◽  
pp. 58-64
Author(s):  
A. F. AGEEVA ◽  
Keyword(s):  
Performance Indicators ◽  
Payback Period ◽  
Internal Rate Of Return ◽  
Investment Projects ◽  
Regulatory Documents ◽  
Project Analysis ◽  
Analytical Work ◽  
Methodological Approaches ◽  
Further Development ◽  
Selection Of

The article analyzes domestic guidelines for assessing the effectiveness of investment projects reflected in the regulatory documentation, both current and invalid. Considered are methodological approaches to calculating key performance indicators of investment projects - net discounted income, internal rate of return, discounted payback period and profitability index. The results of the analysis and recommendations for the further development of national regulatory documents for project analysis and methodological approaches to assessing the effectiveness of socially significant investment projects are presented. The results of the analytical work presented in the article are planned to be used to create a methodology for the selection of socially significant projects for the provision of state support.

Stimulating the Development of "Greening" of Ukrainian Industry

2021 ◽  
pp. 55-67
Author(s):  
Ella Sheludko ◽  
◽  
Mariia Zavgorodnia ◽  
Keyword(s):  
Public Policy ◽  
Large Scale ◽  
Industrial Enterprises ◽  
Valuation Method ◽  
Circular Model ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Modern Economic ◽  
The Relationship ◽  
Further Development

The object of this study is the further development of eco-innovations for the rise of industry and the economy. Emphasis is placed on the growing relevance of "green" incentives in line with climate challenges, the economical use of natural resources, as well as the need for a systematic vision of environmental issues and the implementation of international requirements. The study is based on the work of foreign scientists, international rankings and world best practices for the introduction of modern economic mechanisms of state incentives for greening the economy, green modernization, the transition to a circular model of the economy. There is a difference in the implementation of environmental policy - some local projects in Ukraine and the European approach - with the assessment of eco-innovation, systemic change, the formation of ecosystems, scaling technological solutions. The main methods used in the study are: methods of system-structural analysis, analysis and synthesis, grouping - for preliminary analysis and selection of appropriate tools in the study of the implementation of eco-innovation in Ukraine and EU countries; index valuation method and method of comparative analysis - used in the analysis of public policy to stimulate the company to "green" growth; abstract-logical method - used to establish the relationship between the need to introduce new instruments of public policy in the environmental sphere with elements of large-scale reform in the context of climate modernization of industry and to form a systematic vision of major achievements in implementing international requirements for eco-modernization of industrial enterprises. The paper analyzes the forms of international assistance that can compensate for the lack of available financial resources for the purposes of green modernization of the economy in conditions of limited financial capabilities of the state, intensification of competition for European and international environmental investments. The obtained result - a set of possible tools to stimulate Ukrainian industry - allows more systematic implementation of "greening" of Ukrainian industry, and their implementation and combination in a specific mechanism will determine the success of an industrial socially-oriented economy.

scholarly journals THE APPROACHES OF THE ROMANIAN AUTHORS REGARDING THE CSR CONCEPT

2020 ◽  
Vol 5 (2) ◽  
pp. 63-71
Author(s):  
Nicoleta-Daniela Milu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Methodology ◽  
Business Environment ◽  
Significant Progress ◽  
Analysis And Synthesis ◽  
History Of ◽  
Corporate Social ◽  
Development Prospects ◽  
Great Development

In Romania, large companies, most of which are multinationals, have made significant progress in integrating the concept of corporate social responsibility (CSR) into their activity. The concept of CSR in small and medium-sized companies is still in the early stages of reporting, but with great development prospects. Romanian companies have gradually begun to develop their own culture in terms of social responsibility. The main objective of this article is to analyze how Romanian authors approach CSR theories in their research. The CSR action is seen by the authors as an interdependent relationship between corporations and society. Social requirements are generally considered to be a way in which society interacts with the business environment and gives it a certain legitimacy and prestige. Given that the history of the concept of CSR is long and diverse, I must emphasize that this article focuses on the publications of Romanian authors who based their work on a theory of CSR, providing an original perspective and understanding of the concept of CSR. The research methodology approached involves analysis and synthesis appeal. The study shows that integrative theories are the most common, based on the papers of Romanian authors regarding the concept of CSR. Most articles are based on the idea that the business depends on society to continue its activity and to develop, there is an interdependent relationship between the company and society.

scholarly journals ANECDOTE AS A SOURCE FOR MUSEUM ANTHROPOLOGY: AN ANALYSIS OF THE SOCIOCULTURAL FUNCTIONS OF MUSEUMS

2021 ◽  
pp. 174-187
Author(s):  
Иван Александрович Гринько
Keyword(s):  
Mass Culture ◽  
Soviet Period ◽  
Social Anthropology ◽  
Social Functions ◽  
Museum Management ◽  
The Social ◽  
Key Issues ◽  
Further Development

Проблема определения социальных функций различных институтов является одной из важнейших для понимания их роли и пути дальнейшего развития. Данная дискуссия отнюдь не носит чисто теоретический характер, наоборот, вопрос о социальном функционале музея является одним из ключевых для их дальнейшего развития. Некоторые исследователи честно признают, что непонимание социальных функций ведет к резкому снижению эффективности работы музеев. В статье анализируются функции музея как социокультурного института на основе такого историко-антропологического источника как анекдот. Эта проблематика, несмотря на свою принципиальную важность, редко анализировалось в антропологическом ключе. Кроме того, взаимосвязь музея и смеховой культуры практически не пользуется вниманием исследователей, хотя данная тема явно имеет большой потенциал. В качестве основного источника для работы был взят массив современных российских анекдотов, к которому для компаративного анализа привлекался массив советских анекдотов. В общей сложности исследовалось более 500 текстов. По итогам исследования можно сделать вывод, что социальные функции музея не ограничиваются традиционными для музеологии вариантами: сохранение наследия, образование и коммуникация. Музей в фольклорных текстах обладает гораздо более широким кругом социальных функций от инструмента символического потребления и валоризации объектов искусства, до пространства эротической игры. Анализ анекдотов, связанных с музеем, показывает, что, несмотря на не самую высокую популярность этого института, в массовой культуре и сознании, в смеховой культуре четко фиксируются его ключевые функции и проблемы. Это еще раз подтверждает важность анализа фольклорных текстов для оценки роли музея в сообществах любого уровня. Данный материал может быть использован для решения самых различных задач музейного менеджмента от оценки эффективности социокультурной деятельности музея до проведения маркетинговых кампаний. The determination of social functions of institute is one of the most difficult issues in social anthropology. This discussion isn’t absolutely theoretical; on the contrary, the issue of the social functionality of the museum is one of the key issues for their further development. Some researchers honestly admit that a lack of understanding of social functions leads to a sharp decline in the effectiveness of museums. The article analyzes the functions of the museum as a sociocultural institution on the basis of such a historical and anthropological source as anecdote. This issue, despite its fundamental importance, has rarely been analyzed in an anthropological vein. In addition, the interconnection between the museum and the culture of laughter has received little attention from researchers, although this topic clearly has great potential. For this research we used block of contemporary Russian anecdotes and the anecdotes of the soviet period (1917–1991) for comparative analysis. Totally more than 500 texts were analyzed. The analysis of the anecdotes associated with the museum shows that, despite the low popularity of this institution, in mass culture and consciousness, in the culture of laughter, its key functions and problems are clearly recorded. This once again confirms the importance of analyzing folklore texts for assessing the role of the museum in communities of any level. This material can be used to solve a variety of problems of museum management, from assessing the effectiveness of the socio-cultural activities of the museum to marketing campaigns.

scholarly journals GASTRONOMIC TOURISM OF TRANSCARPATHY: CURRENT STATE AND PERSPECTIVES

2018 ◽  
pp. 78-89
Author(s):  
Ivan Hodia
Keyword(s):  
Research Methodology ◽  
The State ◽  
Actual Data ◽  
Practical Significance ◽  
Development Method ◽  
Mountainous Regions ◽  
Current State ◽  
Further Development

Purpose. The purpose of the article is to study the state of gastronomic tourism of Transcarpathia and outline ways of its further development. Method. The research methodology consisted of collecting actual data, as well as synthesizing and analyzing the collected statistical material, studying the scientific and practical developments of domestic and foreign experts in the field of gastronomic tourism. Results The current state of gastronomic tourism in Transcarpathia is highlighted and the ways of its further development are outlined, features of national cuisines of the region are described, the list of main gastronomic tours and festivals of Transcarpathia is described. Scientific novelty. Selected some objects of gastronomic tourism, which are popular in the region, but not included in the programs of tours, festivals, holidays. Practical significance. It is recommended to expand the geography of gastronomic routes at the expense of mountainous regions of the region, and in order to diversify the content of gastronomic tours, to enrich their attraction, animation services.

scholarly journals Implementation of a national electronic reporting system in Lithuania

2009 ◽  
Vol 14 (13) ◽  
Author(s):  
M Domeika ◽  
G Kligys ◽  
O Ivanauskiene ◽  
J Mereckiene ◽  
V Bakasenas ◽  
...  
Keyword(s):  
Reporting System ◽  
National Level ◽  
Communicable Diseases ◽  
World Health ◽  
Aggregated Data ◽  
Electronic Reporting ◽  
Control And Prevention ◽  
Health Organization ◽  
And Control ◽  
Further Development

Electronic reporting systems improve the quality and timeliness of the surveillance of communicable diseases. The aim of this paper is to present the process of the implementation and introduction of an electronic reporting system for the surveillance of communicable diseases in Lithuania. The project which started in 2002 was performed in collaboration between Lithuania and Sweden and was facilitated by the parallel process of adapting the surveillance system to European Union (EU) standards. The Lotus-based software, SmittAdm, was acquired from the Department of Communicable Diseases Control and Prevention of Stockholm County in Sweden and adopted for Lithuania, resulting in the Lithuanian software, ULISAS. A major advantage of this program for Lithuania was the possibility to work offline. The project was initiated in the two largest counties in Lithuania where ULISAS had been installed and put in use by January 2005. The introduction was gradual, the national level was connected to the system during late 2005, and all remaining counties were included during 2006 and 2007. The reporting system remains to be evaluated concerning timeliness and completeness of the surveillance. Further development is needed, for example the inclusion of all physicians and laboratories and an alert system for outbreaks. The introduction of this case-based, timely electronic reporting system in Lithuania allows better reporting of data to the European Centre for Disease Prevention and Control (ECDC) and the World Health Organization (WHO) compared to the former reporting system with paper-based, aggregated data.

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