scholarly journals State sovereignty and dialectics of its evolution in the modern context

Author(s):  
Nataliia Zhukovskaya ◽  
Elena Vladimirovna Kalinina

This article reviews the prerequisites, content and consequences of the impact of global processes on the sovereignty of modern states. The object of this research is the international legal relations and their peculiarities in the current context. The subject is the conditions and forms of restriction of sovereignty of national states, as well as contributing factors. Special attention is given to representations on the “fate” of sovereign rights and variants of their transformation reflected in the scientific literature, as well as change in the vector of development of globalization processes under the influence of strategy of the countries that act in accordance with their sovereign rights and national interests. The main method of “diluting” the state sovereignty are viewed based on the general scientific methods − induction and deduction, analysis, generalization, abstraction, modeling; sectoral methods of studying global processes: political scientific, statistical, formal-legal, specific-historical, and comparative. The research relies on the dialectical approach towards analyzing the concept of state sovereignty. The following conclusions were made: 1) modern world marks to multidirectional trends that testify to the transformation of state sovereignty, narrowing of its separate spheres in the conditions of globalization, or on the other hand, change in the vector of development of the global processes; 2) there is virtually no formal legal equality of the countries set by the leading norms of international law and underlying sovereignty; however, the national states continue demonstrating the resistance to global challenges; at the same time, the most “impregnable” for leveling sovereign rights is not the economy or politics, but cultural-historical values (the sphere of humanities); 3) in the conditions of globalization, the prospect of losing sovereignty depends on the degree of resistance to external challenges demonstrated by a particular state.

Author(s):  
Lyudmila L. Razumnova ◽  
Tatyana E. Migaleva

The increasing political and economic influence of China on the international economic relations, whilst remaining the relative closeness of its economy and reluctance to provide reciprocal access to the national market, is becoming an important topic for discussion among Western and Russian researchers. The purpose of the study is to analyze the modern scientific view on growing influence of the PRC worldwide as a new political player, as well as to identify contradictions arising in the world economy. The methodological basis consists of general scientific methods of analysis and synthesis, generalization and comparison methods, historical and logical approaches to the examined phenomena, which allow to identify contradictions and problems that Russia could face due to China's global economic expansion. The authors substantiate the need for Russian to use the experience of other country in protecting its national interests throw creating mechanisms for foreign investments screening, as those investment can have negative impact on the recipient economy and its integration partners. The article provides recommendations for Russia on how to develop the mutually beneficial and effective investment cooperation with China.


The conditions for the development of the modern world create an image of a man whose existence is impossible without a variety of relationships with society. It is globalization that dictates the need to consider the universal laws of development of the new format of the human model in interaction with society. In everyday life, the concept of loneliness of the smallest part of the universe – man is sharpened. The subject of the research is the forms of interaction between a person and society in the context of global development in the context of national interests. The goal of the work is to reveal the essence of modern interaction between a person and society in the context of global development through the prism of national interests. The objective: to explore the features of the interaction of man and society in the context of globalization through the prism of national interests; find out the reasons for the transformation of national interests into global ones; analyze conflict and cooperation, as a form of interaction between man and society. General scientific methods: analysis, synthesis, hypothetical method. The following results: the replacement of national interest with globalization is one of the pressing globalization challenges of modern social development, which is impossible without taking into account global interest. Personal interest must be realized both in society and at the national level. Now we are in the process of forming a new consciousness; therefore, a modern person, unfortunately, is still not able to clearly define his own national priorities on a conscious or subconscious level. Conclusions: you should always take into account the context in which the power potential is realized. Speaking about national interests, they usually mean the state or public welfare, however, due to the diversity of personalities, everyone sees his own way on the path of well-being and security.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


2021 ◽  
Vol 20 (4) ◽  
pp. 684-696
Author(s):  
Dinara R. ORLOVA ◽  
Yuliya S. OTMAKHOVA ◽  
Irina A. PUZYREVA

Subject. One of the most important effects of the pandemic on the economy is the labor market transformation. It is projected that there will be a structural transformation of the map of in-demand professions and competencies. The labor market will adapt to the requirements of maximum digitalization of the labor functions process implementation. Objectives. The aim is to study the effects of the COVID-19 pandemic on the labor market. Our tasks are to investigate the impact of the pandemic on various sectors of the economy, identify new professions in the new environment, find out the skills demanded by employers during the COVID-19 pandemic. Methods. The study employs dialectical and systems approaches, general scientific methods of logical and comparative analysis to achieve the intended objective and solve the problem of determining the post-pandemic changes in the labor market. Results. We identified short-term and long-term market transformations caused by the COVID-19 pandemic. They result in changes in basic competencies and systemic restructuring of the structural and professional component of workforce. Conclusions. The pandemic has a complex and ambiguous effect on the labor market. Companies are committed to accelerating the digitalization of work flows, education, expanding the remote work, and automating tasks within the organization. The impact of the pandemic should be addressed by supporting the displaced workers and monitoring the new opportunities in the labor market.


Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.


2015 ◽  
Vol 1 (4) ◽  
pp. 0-0 ◽  
Author(s):  
Ольга Муратова ◽  
Olga Muratova

The article covers the question of the enforcement of acts of “soft” law — unformal sources of regulation of public relations. It is pointed in the article, that though acts of “soft” law are not the sources of law in traditional understanding, such acts are important practical regulators of private-law relations. The author gives the common characteristic of acts of “soft” law, makes comparative analyses with legal acts. Although the most attention in the article is paid to the legal effect of the enforcement of acts of “soft” law, first of all, from the view of regulation of private-law relations. While preparing the article the complex of methods was used, which lay on the basis of systematical and dialectical concepts. The main conclusion of the issue is the acknowledgement of the fact of the exercising of influence by the acts of “soft” law on regulation of private-law relations. This article is based on a combination of methods of cognition, which amounted to a systematic and dialectical approach. The author appeals to the general scientific methods (analysis, synthesis, induction, deduction) and to the specially-legal methods of learning: formal-legal, comparative legal, structural and functional.


2019 ◽  
Vol 7 (4) ◽  
pp. 813-817
Author(s):  
Aleksej N. Nifanov ◽  
Andrey V. Sushkov ◽  
Abdurahman A. Shahbanov ◽  
Vasilij A. Zajcev ◽  
Elnur E. Veliev

Purpose: Taking into account the domestic experience, the present study was aimed at carrying out a comparative analysis of the constitutions of foreign countries in order to identify the norms related to the state support in them. Methodology: The present study was carried out based on a dialectical approach to investigate the legal phenomena and processes, using general scientific (system, logical, analysis and synthesis) and private scientific methods. Result: The findings of this study revealed the opportunity for the organization of various recipients of the declared support; and identification of alternative approaches to consolidation of the constitutional laws regarding the state support. Applications: This research can be used for universities and students in politic. Novelty/Originality: In this research, the model of constitutional fixing in foreign countries is presented in a comprehensive and complete manner.


2019 ◽  
pp. 146-152
Author(s):  
Oleksandr Kalinin

Introduction The amount of capital that individual, corporate and institutional investors are willing to invest in certain assets is increasing every year. This leads to a revitalization of entrepreneurial activity and growth of the economy as a whole. It is also very active in creating certain disparities in the distribution of investment flows at the cross-sectoral level. There are industries that perceive investors more positively, and other industries perceive less positively. Among these industries, and even more types of businesses, are diversified companies or conglomerates that are perceived by investors as a chaotic set of assets that management is unable to manage effectively. Purpose The purpose of this article is to study the global trends in managing strategies for competitive advantage in the capital market by diversified enterprises. The purpose of the article is to study the theoretical aspects of management and planning the choice of growth strategy for diversified enterprises; to analyze the systems of strategic management of investment marketing for diversified companies; develop solutions to improve the marketing management system for various companies in the context of attracting investment. Method (methodology) In the course of the research, the following general scientific methods are used: analysis and synthesis, grouping and systematization of revealing the essence of investment marketing, its structure, principles of its formation, development of the concept of diagnostics of efficiency of investor attraction systems and control of this process; induction and deduction - to summarize the theoretical aspects of the peculiarities of the formation of the structure of investment marketing; statistical and economic - to evaluate the investment attractiveness of a diversified enterprise. Results It was suggested to the conglomerate companies to distance their company brand from its subsidiaries as much as possible so that there was no problem in identifying the main focus of the conglomerate's business activity. For the analysis of companies that should be considered for placement of their own and borrowed funds by conglomerates and to demonstrate this investment policy, investors can distinguish the following areas of analysis of potential companies: whether the leadership of a company in a particular segment can lead to the possibility of controlling the pricing of goods or / or company services; whether it is possible to create a competitive business through the attraction of additional investment opportunities. Thus, solving the problem of finances, and more precisely the ability to run a business for a certain time, can bring to positive indicators of profit and return on invested capital; the impact on the aggregate industry reserve of profits, which makes it possible to receive more profit from the industry of related fields from consumers than competitors can, thus ensuring long-term competitiveness. Also regarding the display of client base of goods and services that we can distinguish for investors is: demonstrating the presence of privileged clients; the existence of diversified profit strategies; availability of special copy - protected goods and business models; the presence of unique and difficult to copy distribution and communication channels; the presence of barriers to competitors (patents. Brand, licensing, large investments in market entry, etc.).


2021 ◽  
Vol 27 (11) ◽  
pp. 872-877
Author(s):  
G. A. Bordovsky ◽  
A. D. Shmatko

Aim. The presented study aims to analyze the impact of the pandemic on Russian education at different levels.Tasks. The authors consider the specific features of distance learning at different levels of education: general, vocational, and extended; identify the positive and negative effects of modern information technologies on the organization and results of education.Methods. This article uses general scientific methods of cognition, including analysis, synthesis, comparison, analogy.Results. The major problems that arose during the mass introduction of innovative technologies at educational institutions during the pandemic and the positive results of their application are identified. Despite the ambiguous attitude to distance learning, this format has certain positive aspects due to the modernization of the educational process.Conclusions. Digital technologies open up additional opportunities for personal development and self-improvement, giving access to information, digital tools, materials, and services. They make it possible to transfer the interaction between students and the academic staff to a new level, expand opportunities for self-check, improve motivation, and increase interest in gaining knowledge.


2021 ◽  
pp. 826-834
Author(s):  
Irina Izyumskaya

Introduction: the article is devoted to the historic background of the prison system in the Kuban and features of the prison institutions formation in Yekaterinodar – the center of the Kuban Oblast, formed in 1860. The article, based on the comprehension of historical experience and analysis of archival materials, shows the impact of the 1860– 1870 state-legal reforms on construction of new and enlargement of current prisons and studies the specifics of prisoner detention conditions. It reveals the role of the Yekaterinodar Military Prison Committee “Prisons Custody Society” in enhancement of Yekaterinodar’s penitentiary institutions: organization of places of detention and provision of the necessary detention regime; control over detainee’s welfare; improvement of medical care for prisoners, etc. Purpose: to reflect development features of penitentiary institutions in the Kuban as a whole and Yekaterinodar in particular. The methodological basis of the research consists of philosophical, general scientific and private scientific methods (dialectical, system-structural, historical-genetic, comparative, formal-legal, etc.). Discussion: based on a brief analysis of the works of N.I. Galkina, N.V. Slavinskii, M.K. Batchayeva, S.A. Lobova, etc., devoted to the issues under consideration, as well as the study of materials contained in the funds of the State Archive of Krasnodar Territory, the author presents chronological background of formation and development of the Kuban prison institutions. As a result of the conducted research, the researcher comes to the following conclusion: since Yekaterinodar acquired the status of a civil city in 1867, there was a sharp increase in out-of-town visitors, which led to a rise in the number of crimes and, accordingly, persons serving sentences in the form of imprisonment. It involvedthe expansion of existing prison facilities and construction of new ones, in particular, the Yekaterinodar regional prison in 1876. The establishment of the Yekaterinodar Military Prison ommittee “Prisons Custody Society” in 1867, which was in charge of the entire Kuban penitentiary system, helped achieve some success in prison guardianship within its competence. The development of guardianship in relation to prisoners should be considered one of the mechanisms that solved the problem of improving prisoners’ situation. This activity was financed by state and private charitable funds. The author also notes that the Kuban prisons addressed acute problems, characteristic, however, of the entire penitentiary system, such as insufficient funding of prison facilities, unsuitability of prison facilities, i.e. overcrowding, and harsh detention conditions.


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