Relevant Issues of Russian Consulting Market

Modern consulting processes at any level are quite complex and require constant monitoring and improvement to maintain their effectiveness. That is why the interest in studying the consulting market as a separate object of management activity is constantly growing. The purpose of the study is to identify the problems of the development of the consulting market that are characteristic of Russian practice and to find optimal ways to eliminate them. The research methodology includes general scientific methods such as comparative analysis of sources, system analysis and synthesis of facts, induction and analogy. The result of the research is a list of problematic areas of the consulting market development and current ways to improve it.

CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING

The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.

«COASTAL ZONE MANAGEMENT» – THE CURRICULUM FOR THE MASTERS IN GEOGRAPHY OF FAR EASTERN FEDERAL UNIVERSITY

В настоящее время как в России, так и за рубежом, уделяется повышенное внимание проблематике комплексного управления прибрежными зонами. Прибрежная зона – это ресурс, который подвергается практически ничем не ограниченному и бесконтрольному использованию и эксплуатации, что влечет за собой деградацию берегов и загрязнение природной среды. Ввиду недостаточной разработки понятийного аппарата в современном законодательстве и несовершенству самой законодательной базы, прибрежная зона как отдельный объект выбывает из правового регулирования, что неизбежно влечет за собой ее неэффективное использование. Поэтому одной из важных задач в подготовке магистров является овладение компетенциями в области управления прибрежными зонами. Today much attention is paid to the problems of integrated management of coastal zones, both in Russia and abroad. The coastal zone is a resource that is subjected to almost unlimited and uncontrolled use and exploitation, which entails coastal degradation and environmental pollution. Due to the weak development of the conceptual apparatus in modern legislation and the imperfection of the legislative framework itself, the coastal zone as a separate object is removed from legal regulation, which inevitably entails its ineffective use. Therefore, one of the most important tasks in the preparation of the Master is to master the competencies in the field of coastal management.

It depends on you, culturologist

In the article, the author addresses young people seeking to devote their lives to cultural studies and shows that for more than twenty years, as a pedagogue, he has been working very closely with culturologists studying at the Moscow University for the Humanities. That is not just communication between representatives of different specialties - pedagogy and cultural studies, which are called frontier studies in science, but a very close connection among the researchers themselves. The author speaks about joint research, including the monograph "Interaction between pedagogical science and the system of national education as a controlled process", and notes a detail that is very important for science. Only the union and close creative connection of living people develop science. Science itself does not exist as a subject of self-development. Without specific researchers, their talent and creativity, no science can develop in modern conditions. The author refers to the concept of "cultural studies", reveals its history as an independent science since the middle of the 20th century, speaks about the difficulty of defending one's "self" for any science, and shows how any science is formed - from the creation of certain justifications, analytics of certain facts, requiring comprehension and proving the need for independent consideration of this area of knowledge as a separate object of scientific knowledge. The author demonstrates that this is exactly what happened with cultural studies, when the scientific name itself arose in the 20th century, while many scientists had been directly involved in its development for many years. The article discusses scientific schools within the framework of cultural studies and the directions of its development.

Features of establishing liability for crimes involving the use of doping in the field of sports

The article analyzes the content of those innovation norms in the Russian criminal legislation that establish liability for the use of doping drugs in the field of amateur and professional sports. The article provides evidence of the high social and political significance of social relations that have developed in the field of sports. The promotion of a sports lifestyle is one of the conditions for protecting the health of the nation, as a result of which the health safety of persons taking direct part in sports at various levels should be provided with special criminal law means, which implies the allocation of a separate object in the structure of the Special Part of the Criminal Code of the Russian Federation. On the basis of the results of the study of the anti-doping sphere of criminal law protection, as well as the content of special norms of the criminal law, assumptions are made about the presence of gaps in the content of the current norms on liability for the use of doping drugs and other prohibited drugs (substances). On this basis, the work identifies possible directions for the implementation of further scientific research in the field of health protection of persons taking part in sports competitions at various levels.

Identification of Property Boundaries Using an IFC-Based Cadastral Database

Property boundaries have a significant importance in cadaster as they define the legal extent of the ownership rights. Among 3D data models, Industry Foundation Class (IFC) provides the potential capabilities for modelling property boundaries in a 3D environment. In some jurisdictions, such as Victoria, Australia, some property boundaries are assigned to the faces of building elements which are modelled as solids in IFC. In order to retrieve these property boundaries, boundary identification analysis should be performed, and faces of building elements should be extracted. However, extracting faces of solids from an IFC file is not possible as faces of solids are not considered as a separate object-type. Therefore, this paper aims to develop a spatial query approach for the identification of property boundaries using 3D spatial operators of a database to address this problem. The viability of the developed approach is tested using an IFC-based 3D cadastral database with two real datasets and one test dataset. The proposed methodology not only supports vertical walls and horizontal roofs but can also be used for detecting boundaries in properties surrounded by complex building structures such as oblique and curved walls and roofs.

Knockin’ on heaven’s door: The burden of proof before international courts

The issues of proof and determining the party upon which the corresponding burden rests are key to the administration of justice as the determination of the facts of the case is a compulsory stage prior the application of the legal norm. In the Russian legal doctrine the issue of proof has been extensively developed with regard to proceedings before national courts, but not enough in relation to the activity of international courts, except for the European court of human rights. This article explores the theoretical aspects of proof in international courts, analyses the approaches of the International Court of Justice and the Court of Justice of the European Union regarding the distribution of the burden of proof. A separate object of study is the legal findings of the Court of the Eurasian Economic Union with regard to the issue of proof. The findings of the study show that the universal rule onus probandi actori incumbit has evolved with the development of the international courts’ case law in the direction of a cooperation between the courts and the parties in the collection of evidence and the placement of the burden of proving the validity of acts, actions (failure to act) on the institutions vested with the corresponding powers.

Problems of the health care system and directions for their solution: a view of science and practice

The study allowed us to establish the development of scientific knowledge in public administration, which is to expand its subject-matter scope and methods of studying the processes occurring in the field of health care. In addition, it is proved that the proposals of scientists to expand the forms and content of mechanisms for implementing public administration and public policy in the field of health care are important in the development of methodology and organization of public administration science. The positions of domestic and foreign scientists on the peculiarities of public health management are analyzed. Thus, Bugaytsov S. G. studied the problems of state regulation of the cancer care system, Yarosh N. P. devoted research to regulating the development of social standards in the field of health, Ringach N. O. studied the health care system as a component of national security. Scientific researches of Zhilka K. I. related to the development of cooperation with international organizations in the field of public administration of children's health. Firsova OD improved the mechanisms of geoinformation support of the state health care management in Ukraine. Mokretsov SE studied the problems of public administration of reproductive health in Ukraine in a demographic crisis. Kovalenko T. Yu. developed mechanisms of public administration in the field of sanatorium and resort provision of children in Ukraine. Jafarova D. M. suggested ways to improve the management system of primary health care reform at the local level on the example of the city of Lviv. In general, the scientific achievements of domestic science, allows us to talk about the diversity of the health care system as an object of public administration. As a result, a map of the development of public administration science in the context of a separate object-subject field of the health care system has been formed.

Analytical Accounting of Innovation Activities in the Agricultural Industry

The authors have analyzed the legal acts regulating accountancy in the Russian Federation and concluded that they contain no definitions, classification or descriptions of innovations, which makes it problematic to put the corresponding provisions of State programs into practice. The authors suggest singling out “expenditure on innovation” as a separate object of accounting and define it as expenditure for the purpose of improving the quality of production, works and service as well as improving the organizational and management system. This new level of quality can be measured by means of the following indicators: physical properties, chemical composition, technical and economic indicators. In view of the fact that investments in innovation can be referred to as both fixed capital (intangible assets, constant assets) and working capital (elite seeds, young animals, innovative biological additives etc.), the authors suggest adding to entry 08 “Investments in fixed assets” sub-entry 9 “Creating or purchasing innovations as part of fixed capital” and sub-entry 10 “Creating or purchasing innovations as part of working capital”. In view of the fact that Cash flow statement reveals some important analytical information about investing, it would be advisable to add to “Cash flow from investing activities” line 4215 “Cash inflows from selling innovations” and line 4225 “Expenditures on purchasing, creating innovations”

Adaptive Mobile Network With Amorphous Topology Node Controller Architecture

The purpose of the article is to develop an adaptive mobile network node architecture with an amorphous topology. The article describes the host controller architecture. The concept of a mobile network is described. The mobile network is adaptive, self-organizing, and able to operate autonomously. The presented mobile network node controller architecture is the object swarm control system basis. A stack of mobile network protocols is presented, consisting of a control protocol, a data exchange protocol and a configuration protocol. The nodes of the network controllers interaction is carried out using several transceivers. The use of multiple transceivers made it possible to distribute data traffic, configuration traffic, and management traffic over different channels, which made it possible to carry out information exchange at the same time. The protocol stack is minimized. The functionality of the host and the network object (swarm) is completely separated. The topology of the mobile network is not deterministic, amorphous and changes when the network objects move in space. In this case, some connections are lost and others arise. The routing tables are constantly updated. The network in accordance with the laid down algorithm, is able to build the necessary topology and organize the necessary connections in order to complete the task with a swarm of objects. The network is capable of building packet retransmission chains for remote network objects. Thus, the implementation of a mobile network at its low cost allows solving a certain range of problems. The performer can be either a separate object associated with the operator through a swarm of repeaters, or a swarm of objects. In order to increase the efficiency of the formation of routing tables and minimize the cluster structures in a mobile network, it is advisable to use optimization algorithms based on set theory. The mobile network is designed to control a swarm of objects, which can be UAVs, robotic objects and control systems for various technological processes.