Principles and Significance of Criminal Policy in the Field of Crime Prevention in the Educational Environment

The modern domestic education system is developing and improving. At the same time, it often remains unprotected from various kinds of threats and dangers of a criminal nature. Of particular concern is the criminality of students, who, as practice shows, often commit illegal acts directed against other participants in educational relations. It seems that the formation and development of criminal policy in the field of prevention of all existing criminal phenomena in the field of education has an important preventive potential in this aspect. In this article, the author reveals the general and special principles of criminal policy in this sphere of public relations. The author refers to the general principles of legality, justice, humanism, equality of citizens before the law, democracy, as well as the principle of the inevitability of responsibility in the implementation of criminal policy. In turn, the special principles of criminal policy in the field of crime prevention in the educational environment include: the principle of matching tasks, powers and resources; the principle of the proactive nature of strategic decisions; the principle of scientific; the principle of complexity; the principle of compliance with morality; the principle of purposefulness; the principle of combining unity of command and collegiality. The analysis of the implementation of these principles has shown that at present, oddly enough, they are often violated during the implementation of criminal policy. However, the author believes that such violations are inevitable, since, in an effort to comply with one principle, the state to a certain extent violates the second one. In general, the criminal policy is reflected primarily in the existing normative legal acts. The analysis of these acts shows that at the present time a lot of attention is paid to the criminal policy in the field of education, but there is still no unified state strategy for the development of this area. The main goal of criminal policy in the field of crime prevention in the educational environment, according to the author, is to influence criminal phenomena by developing theoretical ideas aimed at countering and preventing crime. The author notes that the modern criminal policy of Russia is formed in two directions. The first direction is to improve legislation, and the second direction implies the formation and improvement of criminology, which reveals the nature of the grounds of crime and develops measures to prevent it. It seems that the development of these areas, as well as other scientific research in the field of criminal policy in the field of crime prevention in the educational environment, will contribute to the development of a unified state system for the prevention of all existing criminal phenomena in the field of education.

A two-stage approximation strategy for piecewise smooth functions in two and three dimensions

Given values of a piecewise smooth function $f$ on a square grid within a domain $[0,1]^d$, $d=2,3$, we look for a piecewise adaptive approximation to $f$. Standard approximation techniques achieve reduced approximation orders near the boundary of the domain and near curves of jump singularities of the function or its derivatives. The insight used here is that the behavior near the boundaries, or near a singularity curve, is fully characterized and identified by the values of certain differences of the data across the boundary and across the singularity curve. We refer to these values as the signature of $f$. In this paper, we aim at using these values in order to define the approximation. That is, we look for an approximation whose signature is matched to the signature of $f$. Given function data on a grid, assuming the function is piecewise smooth, first, the singularity structure of the function is identified. For example, in the two-dimensional case, we find an approximation to the curves separating between smooth segments of $f$. Secondly, simultaneously, we find the approximations to the different segments of $f$. A system of equations derived from the principle of matching the signature of the approximation and the function with respect to the given grid defines a first stage approximation. A second stage improved approximation is constructed using a global approximation to the error obtained in the first stage approximation.

Matching Cost Against Revenue at Royalty Expenses

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).

Manifestation of the Author’s Image Category in the Characteristics of the Reign of Peter the Great (based on the material of V.O. Klyuchevsky “Russian History”)

The article analyzes the features of the manifestation of the category of the authors image in the work of V.O. Klyuchevskys Russian History on the example of the characteristics of the reign of the outstanding Russian monarch - Peter I, whose reign, which dramatically changed the progressive development of Russian life, had an extremely contradictory influence on the fate of the Russian Empire until its collapse in 1917. The purpose of the work is to prove that the interpretation of the text from the standpoint of the category of the authors image, as a supercategory serving as the organizing principle and focus of the essence of the text, reveals the internal unity of the text, not only artistic but also scientific, especially as complex and non-trivial as V.O. Klyuchevsky, possessing the highest cognitive, ethical and aesthetic value. In the course of the study, as a result of correlation of the authors self with the content being introduced and the establishment of the principle of selecting facts exposed in the book by V.O. Klyuchevsky analysis, the scientific method that is not directly formulated in the historians work is explicated, which allows reconstructing the authors image as the image of a researcher. Observation of the features of the linear development of the text makes it possible to discover ways of reinforcing meanings, to assess the degree of their fixation, and therefore, to actualize, derive fixed meanings, establish their general meaningful orientation and, on this basis, reconstruct the value-ethical side of the authors image. Extrapolation of the concept of the image of the author, developed by V.V. Vinogradov for a systematic analysis of a literary text, designed to establish the features of each conditionally distinguished level of the text and the principle of matching all levels with each other, into scientific texts can significantly expand our understanding of the scope of application of systematic methods of analysis.

Depreciation in the aspect of matching revenues and expenses of the company

The article studies the economic essence of depreciation accounting. Various points of view are examined by the authors on the issue of the economic nature of depreciation deductions and the order of their reflection in accounting and reporting. Special attention is paid to the method of cost allocation for the acquisition of assets on the basis of their contribution to net income. It is established that in accounting, the compliance of two financial flows – income and expenditure of the company, and the comparison within specific reporting periods should be ensured. It is proposed to apply a method for reserving amounts of depreciation depending on the result of the financial activities of the company. The mechanism of redundancy is described in detail, the essence of which lies in the emergence of two streams of depreciation. It is proved that the proposed method of redundancy of depreciation deductions will take into account the trends in the income of the company’s activities and fully implement the principle of matching revenues expenses incurred.

An Icon Design Approach Based on Symbolic and Users' Cognitive Psychology

In order to explore the usability and ease of use of icon design, the icon design method based on the combination of semiotics and user cognitive psychology is raised. Based on the principle of matching the icon design knowledge and user knowledge, the icon design process is analyzed from four dimensions, namely the semantic expression of elements, the structure of elements, the interface and cultural context, and the user cognitive characteristics. An icon assistant design system CDIPV1.0 is structured, it can realize knowledge sharing, rapid icon designing, and professional evaluation based on the combination of semiotics and users’ cognitive psychology. The theory is verified through it.

The Analysis of Matching Detection Based on Dielectrophoresis Effects

When the effects of dielectrophoresis (DEP) is applied in the detector design, it can be used to detect and locate multi targets.In this paper, the DEP force of neutral objects in the non-uniform electric field is firstly derived.According to analyze the force of insulators in the non-uniform electric field,we can conclude that the mechanical expression of matching detection is DEP force.Then the parameters of DEP force are analyzed and simulated, and it is of great significance to design detector and choose parameters for detector.Finally, through the analysis of the principle of matching detection, the article gives the technology implementation approach of this principle.The results show that this detection method can be used to detect the targets which has the same dielectric material with the detected objects, and it has a strong anti-interference ability.