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Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using ...

Since 2007 Eurozone countries have been in economic crisis. Some countries have had negative growth and massive unemployment, especially youth unemployment, all countries have experienced low growth rates, and some have had financial crises with unsustainable private and public debts and sky-high borrowing rates. All of this has caused huge political and social upheavals. The paper describes theory of real business cycle also describes arise and the course of global financial and economic crisis. The Global Financ...

After 25 years since dissolution of the Soviet system, St. Petersburg is still a city in transition and therefore undergoing a period of significant changes in its socio-economic and political-administrative reorganization. The industrial belt of St. Petersburg, once a sign for wealth and growth is today characterized by brown fields, functional and spatial diversity and fragmentation. However, with its huge territory, unique landscapes and built heritage it has potential to respond to current demands of St. Peter...

Brand management is proven to be a key factor to success worldwide. Although very clear and understandable from a theoretical point of view, when it comes to business practice brand management can be a very challenging activity, especially in markets such as the Republic of Macedonia. This is understandable having in mind that brand management, among other aspects, includes costumer perception on product value and therefore plays a vital role in customer satisfaction and even customer loyalty. Brand management inc...

Today an active attempts of understanding the anthropological and social dimensions of modern technoscience are made. The most important way of technoscience is the NBICS convergence. In the article special attention is paid to the understanding of technoscience as anthroposocial project, including the public in a number of factors that can affect decision-making in the field of innovation management. However, this effect is recursive and requires an understanding of the possible consequences and risks of technosc...

The aim of the study is to identify mutual influence of the design evolutions and morphogenic advancements in kitchen furniture of the XX–XXI centuries. Kitchen furniture design is relevant as part of harmonization of human environment. Psychological comfort, safety, health of an individual, efficient use of resources and time taken together improve the quality of life. The method of work includes a review of the accumulate d information, description, and analysis of the research subject in the process of its evol...

The banking channel of sales in insurance services (bancassurance) belongs to intermediary sales channels of insurance company and plays one of key roles. Bancassurance development is of special interest due to the lack of free access of participants insurance the relation to information resources. At the same time the insufficient number of analytical researches in this area is conducted. The Russian insurance market in connection with the crisis phenomena in economy undergoes changes, participants of the market ...

Background: In the previous authors’ publications it was shown that modeling of fundamental properties of mathematics within the teaching process is very efficient. A group of fundamental properties consists of several so-called dualistic properties, which are inherent in all the branches of mathematics in all periods of its history. The purpose of this article is to bring to light some up-to-date factors, which generate a new appearance of the dualistic properties as well as their gradual modification. Methods: A...

Although the most loyal of the socialist satellite states in the 50, a decade later Romania dared to challenge soviet commandments in some crucial moments of the international arena. Among the episodes that characterized the independent impulses of the Romanian foreign policy in the second half of the `60, we can include the Six-Day War, in June 1967. Relying on archive documents, official statements, and media sources of that particular year, we can assert that the Romanian government, its leaders practiced a qui...

Various pieces of research have agreed on the fact that Emotional Intelligence (EI) is crucial when it comes to career development and it can also be important in determining personality traits. We assume that the emotional intelligence profile of engineering students is a function of the configuration of a set of complex traits. The objective consists in building an emotional intelligence profile of a group of engineering students by extracting some definition attributes of the latter. To this purpose, we selecte...

Poland, as cultural and religious borderlands which are now, as in the past, a part of Latin, West Roman-Catholic, Greek-Slavic and East Orthodox culture, is a good place to apply comparative analyses of art of both Christian Churches: the Eastern and Western one. This paper presents selected examples of interaction between architecture, iconography and theology in contemporary sacred art of the last decade in Poland. It also shows the process of evolution of traditional spatial and functional structures and appli...

Global cities have already entered the circle of key actors of international politics and world industry. As the focus of global connectivity routes, international trade and soft power has encountered a considerable shift to Asia-Pacific region, the number of global cities in this region has also increased, along with the concentration of industry and the population growth. While the economy of the People’s Republic of China remains the fastest growing in the world, more and more Chinese cities reach the level of ...

Border delimitation processes in the past decade have been characterized by involvement of interdisciplinary professionals such as: Legal experts, land surveyors, geographers, political scientists, historians, security experts, along with border practitioners engaged in the real aspects of border demarcation, delimitation and management. Frontier disputes caused various challenges to new countries of former SFR Yugoslavia. This article provides an overview of the dispute and debates on border demarcation process b...

The article proves advanced forms of citizens and local government's interaction. Authors consider and analyze some aspects of direct democracy and compares Russian regulation and theory with foreign legal orders. Authors describe the content and determines problems and prospects of using such advanced forms of interaction of citizens and local governments, as electronic referendum (plebiscite) and surveys. Methods: dialectic, abstraction, analysis, synthesis, deduction, legalistic method, interbranch legal resear...

In the current unstable international circumstances, the specific features of everyday life during extreme hardship have become an intensively debated issue in European and Russian historiography. In terms of human survival and coping with difficulties, the Second World War, involving the Soviet-German conflict 1941-1945, is among the primary topics for investigation. Furthermore, the emergence of new approaches and the release of declassified war archives have shed new light on the everyday history; the anthropol...

This article assesses the legal regulation of competition rules in agricultural business within the legal framework of European law. It is assessed what role is played by the major European institutions and bodies in the process of the adoption of legislation which aims at creating fair conditions for all subjects active in agricultural business. Within the major EU institutions, those having impact on EU legislation on agricultural advertising include the Committee on Agriculture and Rural Development of the Euro...

The aim of the Research: Nowadays all components of University undergraduate education must be revised due to the changes in the educational anthropocentric paradigm. These transformations leads to revision of the procedures for assessment of proficiency level of the students' competences. The existing assessment procedures do not give evidence of the dynamics of personal transformation of students; do not allow to identify the learners' level of compliance with the requirements of the educational standards. The a...

The Czech Republic, as a signatory of the Convention on the Rights of the Child has vested the capacity to administer the state protection of minor children into the agenda of the general municipal offices of the municipalities of higher order. The protection of the rights and entitlements of minor children s conducted by the authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated in the system of state administration in a way which enables them to provide com...

The debate about post-war reconstruction has been ongoing during the last six years of the ongoing Syrian war. The increasing volume of destruction in different big cities has created a need for new ideas and innovative building solutions. Many studies have tried to suggest solutions comparing other countries ruined by wars such as post-WWII case studies from Germany, Poland, Italy, and also Bosnia after the Balkan War. The case studies have considered similarities and differences demanding innovative ideas and no...

The article deals with the topic of metaphoric aspect of flowers nomination, reflecting anthropological links between different semiotic systems. We regard the metaphoric field of flowers from the point of view of semiotics and symbolism. The main aim is to present the results of a comparison of two sign systems – the systems of linguistic and flower languages. The main task of our research is closely connected with the possibility of distinguishing and describing the so called language of flowers. We suggest that...

The portrait depicts the Romanian musician Cristian Misievici as an innovative, sensitive and intelligent composer as can be seen from his first works, the freshness of the techniques used serving the expression. Concerned with the sonorous time and space, the composer juggles with numerological symbolism and with the capacity of modal structures for metamorphosis. This is reflected in the use of proportions, symmetries and other laws of mathematical origin. The technicality of his language easily succeeds in avoi...

The development of VAT revenue in the Slovak Republic depends on its macroeconomic base, which is mainly affected by the final consumption of households. In the Slovak Republic, the final consumption of households accounts for more than a half of GDP. Since 1993, VAT revenue has been increasing on a year-to-year basis from 911 million euros to 5.5 billion euros in 2015, except 2009 when there was a sharp decline due to the crisis. In this period, the VAT share in total tax revenue of the state budget increased fro...

In modern conditions is rapidly changing external business environment, in-creasing competition, rapidly updated product range. So now to win the competition it is very important to better and more complete than our rivals, to meet the current demand and growing consumer demands. This can only be achieved through effective product policy. Errors in the formation of product policies lead to volatility in the assortment structure, loss of control over the competitiveness and the quality of products and will ultimate...

In Russia, the international migration is growing. In this situation, it is important to identify and assess the main social risks of international migration. The construction of social risks is reflected by public opinion. The analysis, based on public opinion polls data and statistical indicators, allows to find out mail social risks and fears of population. The main methods are telephone survey (N=1017) and survey on the streets of St. Petersburg (N=821), that are conducted in 2016. Additionally, a secondary an...

Eleven examples of a special type of jewellery – flat, double spiral, bronze wire earrings have been recorded in monuments dated to the late Hunno-Sarmatian period. This paper analyses the main characteristics of the jewellery in question and their area of distribution. It also focuses on a likely source of origin within the culture of the Altai people. We note that neither prototypes nor analogues have been found at Altai sites dated to the Early Iron Age and Middle Ages. Nor have analogues been found in adjacent...

The problem of poverty has always been considered as one of the most topical problems in Russia. The poverty threshold is legally fixed at the subsistence level, which, unlike similar indicators in other countries, does not meet the requirements of human needs satisfaction at the appropriate level. Since 2012 the population with income below the subsistence level has been steadily growing while income spread has been constantly increasing. It is due to peculiar features of the Russian social policy model that this...

The significance of the theme lies in posing the question of strengthening of collective identities through development of modern forms of culture, creative industries, in particular. The aim of the article is to show that clusters of creative industries compose innovative part of urban space without any damage to traditional landscapes of urban culture but through providing variety and attractiveness. The author names the causes of instability of sociocultural pictures of the world connecting it with sophisticati...

Audio-Lingual Method (ALM) is a teaching principle used in teaching second/foreign languages. Audio-Lingual Method was pointed out that ineffective for teaching second/foreign languages. Some linguists and second/foreign language teachers believe that Audio-Lingual Method is a rote learning style. However, this study was done on a belief that Audio-Lingual Method will be able to solve Thais’ English speaking problem. The distinction of Audio-Lingual Method in this paper was “adapted ALM”. Adapted ALM was applied t...

The paper surveys the Czech banking sector from the perspective of corporate financing. The article presents the current state of the Czech financial market, and the importance of the banking sector for the economy. The questionnaire survey investigated main trends in the use of various products offered by the banking sector for financing, satisfaction of companies with banking products and overall confidence of business customers in the banking sector in the Czech Republic. Results of investigation and empirical ...

The purpose of the research is to investigate the practices of philosophical communities in Russia within the concept of trading zones and the problem of public philosophy. Our main theoretical framework is the notion of the trading zone, originally developed by Peter Galison to explain intra-scientific collaboration through the coordination of action and belief. In this study, we interpret the concept of trading zones in terms of communications between philosophers and non-philosophers. In so doing, we introduce ...

The goal of study is determining the conception of scientific fraud and its regulation by the norms of criminal law. The most dangerous delicts in international law received were named international frauds. To such deeds are related cyber crimes corruption, frauds with using official position, unfair commercial action, but such type of crime as scientific fraud did not get a normal consolidation. Even if this action has an international character, and brings not only material, but moral damage and brings treat to ...

The years of negligent attitude and scarcity of financial resources at the disposal of local self-governments have intensified the processes leading to the degradation of urban areas. As a result, many cities and towns are not only adversely affected by the deterioration of technical infrastructure but also suffer from the lowering of the standard of living. Therefore, it should be considered necessary to reinvigorate degraded urban areas with the intention to improve the quality of life of the inhabitants of revi...

The paper is aimed on lifelong learning of the adult population and assessment of the influence of selected determinants on participation in lifelong learning within the European Union Member States. Governments invest in education to help foster the economic growth, enhance the productivity, contribute to the personal and social development or reduce social inequality. A lack of skills strengthens the risk of unemployment and the differences in skills have an impact on earnings. Higher levels of educational achie...

The research results of different types of students’ social activity in the biggest universities of the Ural Federal District are presented in this report. Higher education system in Russia is reformed strictly in accordance with global trends. The ethos of economic efficiency, accountability, standards, productivity, profitability and ubiquitous managerialism dominates in the educational management. Thus, universities are beginning to transform and gradually turn into trans-object industries, which interact with ...

The subject of all architectural and urban forms is man, an individual, who is the constituent element of society. Societies create metropolises, residing in them, working and resting. This is why the quality of a society determines, in all probability, all the other qualities that serve these purposes, including the quality of the geographic and social environment. Beauty is induced by a free, self-governing society and makes itself evident in respect towards man by his abiding of the laws that govern it, and at ...

The purpose of this paper is to explore the determinants of global competitive intelligence development and analyse the competitive environment in Latvia in historical perspective. The development of the market is a lasting historical process that exists in interaction with all the other markets. Competitive Intelligence (CI) obtained its present pattern in the mid-1990s, and, according to Bergeron and Hiller, it was influenced by several factors relating to social experience and historical precedents. In order to...

There seems to be general agreement that the western military capabilities were more efficient than the Seljuks in the course of the marvelous victories that comprised the First Crusade. This paper focuses on the role of Kilij Arslan I on the warfare between the Seljuk Turks and the Christian forces in Asia Minor during the three main military waves of the First Crusade. Kilij Arslan was the leader of the Turkish forces against the People’s Crusade and the first (1096-1099) and second (1100-1101) Princes’ Crusade ...

The analysis of stepping qualifies within the current scope of biomechanical researches that complete the set of investigations concerning the posture deficiency prophylaxis and recovery. This paper aims to compare the main stepping indicators of students with deficient posture with those of healthy students, bringing additional impartial information on the posture assessment. To reach such target, a research was carried out during the academic year 2016-2017, in which students diagnosed with deficient posture and...

Article is written on actual topic connected with formation of the common migration policy of the European Union and improvement of the European legislation in the sphere of regulation of migratory processes. The analysis which is carried out in article reflects the profound changes which happened in the legislation of the European Union at a turn of the XX-XXI centuries in the field of migration policy. Activities of institutes of the European Union for development and realization of effective migration policy pr...

Introduction: Dental caries is a disease that affects all age groups, most commonly children. Dental caries in preschool represents a health and a social problem, especially when the the provision of preventive measures and the treatment rate are very low. A severe category of dental caries that is very common among children of preschool age is known as early childhood caries (ECC). In an earlier study, the prevalence of ECC in preschool children of Kosovo was 17.4%, while the mean dmft in children with ECC was 11...

Based on the eyewitnesses and contemporaries’ memoirs, the paper shows the image of Stalingrad in 1942-1943, when German troops reached the Volga and the city got involved in a fierce battle. The analysis of eyewitnesses’ accounts revealed everyday problems of the local population during the occupation. The food problem worsened significantly, food was extremely scarce, the population of the city starved. The paper presents the policy of the occupational authorities in Stalingrad. Most of the city's enterprises we...

Introduction: Anaerobic power is an important factor determining physical performance in competitive sports. The aim of this paper is to analyze the anaerobic power of athletes involved in various competitive sports which require different forms of training, and to describe the effect of each group’s specialized training over a period of one year on the anaerobic indicators defined by the 30 second Wingate test. Method: The study involved 15 soccer players (SP), 12 practitioners of martial arts (MA), 15 weightlift...

During the last decades one can notice a positive effect of tourism activities in rural or remote areas, tourism managing to induce economic development in peripheral spaces where primary activities like agriculture, low industry or craftsmanship were not economic profitable anymore. Positive role of tourism activities in rural areas can be translated into different ways, like the increase of well-being, stabilization of population in exodus localities, bigger resistance towards financial crisis, and even a growth...

This article is dealing with the spatial differences of the European population ageing. The research is focused on spatial differences of ageing process between 28 European Union countries. The analyses on this spatial level are working with the creation of cartogram method for processing of the demographical data. We can use ArcGIS and his version ArcMap as a complete system for information for better processing the spatial data by the help of cartogram method. Our principal main is to group the all 28 EU members...

Leaders and their role in organizations management are some of the most analyzed subjects in organizations management. Specifically in tourism organizations leader is the person who plans, manages, organized, monitors and motivates employees in all of these functions and processes. Thus leader’s role is essential gaining competitive advantage in the tourism organizations. One of the leader’s role issues is ethics and how ethical behavior influences the motivation of employees. Accordingly the aim of this article i...

Assessment of the influence of fundamental factors of the knowledge economy development that have a specific refraction at the subregional level and assessment of the impact of the existing structure of human and physical capital in the resource regions of Russia on the scale of economic growth in the context of transition to the postindustrial information society and knowledge economy are carried out in the research paper. Intensive industrial development, primarily based on the increase of the scope of natural r...

Our study focuses on learning characteristics of students attending initial teacher education (ITE) program for bachelor degree in preschool and primary school teaching. Previous research conducted [1], [2], [3], [8] showed that there are significant particularities in ITE that are related to professional maturity levels, multi-leveled usage of learning styles and an internal locus of control. Our approach aims to look for a well determined pattern in succeeding during the first year of ITE, so we can generate a p...

The problem of estimating the price of residential real estate is considered. For its solution it is proposed to use hedonic house price models such as local spatial models: geographically weighted regression and kriging. They attempt to explain variation in house prices using property structural and location characteristics. To improve the quality of construction of a variogram model, it is proposed to use robust methods. Methods are compared based on real data on the house prices in the city of Novosibirsk. The ...

In modern science there is a large number of typologies of universities. The most of them are linear, vertical. Typically, such typologies are based on quantitative characteristics. The rating of universities as one of the methods of their typologization is based on the same criteria. The Russian Federation today is divided into 8 macro-regions - federal districts, each of which has its own unique economic, political, cultural, social characteristics. The educational space of each of the macro-region has a number ...

Modern society is characterized by a common desire to pursue higher education after school. This is defined as a measure of democracy. Is it truly so? Do all school graduates must pursue higher education? Perhaps this universal movement determines the life plans of a school graduate and pushes him\her to choose what is approved and give up on what is interesting and where he or she could achieve certain success. In this article, we would like to focus on the overall concept, which was adopted by society and has ch...