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Mergers and acquisitions are one of the indicators of economic development of the country. In the global economy growing trend of global integration, manifested in the entry of companies into new markets while increased competition both national and international. Russia's participation in globalization has made her an active participant in the mergers and acquisitions in the global economy. The aim of the study is a comparative analysis of current trends and global trends of the Russian market of mergers and acqu...

The Lena-Amga interfluve of Central Yakutia is characterized by taiga-alas landscape. A feature of this area is a plain covered mainly larch taiga, the uniformity of which the thermokarst basins of alases violate. Alas represent a rounded or elongated hollow formed by years of soil defrosts, the bottom of which is covered by extremely nutritious for cattle meadow grass. The vegetation of alas represents meadow and praire system. For now days, Alas are the most important places for agriculture. A large number of ol...

Intensive growth of agricultural production caused on the one hand implementation, adopted in 2010 a Food Security Doctrine of Russia, on the other hand, a ban on the import of food products from several Western countries, as a response to imposed against Russia sanctions, has highlighted the need for research and forecasting of development of agroindustrial complex. In the world in general and in Russia in particular, has accumulated substantial experience in building predictive models of agricultural development...

The regularities of the evolution of the theory of sustainable socio-economic development of regions in Russia and foreign countries are revealed. It is concluded that the foundation of the modern theory of sustainable regional development of foreign countries is the fundamental provisions of neoclassical, neo-Keynesian and institutional theory, as well as spatial economics. They are the base of highly developed countriesВ’ regional policies, aimed at ensuring sustainable, balanced social and economic development ...

Lobbying is a common phenomenon in absolutely any legal and political system. The Soviet system was not an exception. Lobbying in the Soviet Union had its own specific traits associated with the peculiarities of the political system and, consequently, with the special aspects of the political decision-making process. Besides, lobbying was not legally established in the Soviet Union. The article is focused on lobbying role in the business/government interaction. The author analyzes the history of lobbying developme...

Background: In modern Russia, the majority of people does not trust traditional advertising, so advertisers need to use alternative methods to attract attention to a product or a brand. According to Media Logics, in 2016 due to the economic crisis more than ten the largest companies in Russia refused to advertise on television, others reduced its presence on the television screen. Methods: Basic principles of dialectical logic were applied as a theoretical and methodological foundations of the research (ascent fro...

The article analyzes the mythological systems, that had a significant impact on the outlook of Mikhail Bulgakov as the author of the great novel В‘The Master and MargaritaВ’, the iconic literary work in Russia of XX-of XXI centuries. The article criticizes the tradition of literary studies, where the philosophical context of the novel В‘The Master and MargaritaВ’ is interpreted exclusively in the context of Russian philosophical tradition. The article identifies three semantic constructs of the novel, reveals thei...

By the total work of art (gesamtkunstwerk) Wagner brings the myth back into focus by illud tempus hoping that in doing so he will re-sacralise the present time and space. Within the framework of the myths he approaches, the present paper deals with the feminine characters whose role is decisive in the unfolding of the Wagnerian drama. Every female character fits a conventional typologies, the present study bringing into question more than twenty such characters. Far from proposing a rigid typology, this analysis o...

The Hungarian Act on Criminal Procedure in force (hereinafter: Act) was modified by the Hungarian Legislator in 15th of September, 2015. The reason of this modification was that the illegal crossing of border and the related acts were declared as criminal offences by the legislator at the same time in the Hungarian Criminal Code. These criminal offences are: illegal crossing the closing of border, damaging the closing of border and hindering the building of closing of border. The aim of the Hungarian Government to...

Background: As a result of globalization, borders between countries become only imaginary lines on the map. Due to this spontaneous uncontrolled process there is a blending of cultures whose philosophy can be more or less different from that of the majority society. The objective of this paper is to present partial results of the research grant project and to reflect on the finality of life in contemporary religious traditions. Methods: The research was funded with support of the Grant Agency of the University of ...

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...

Background: Tourism industry belongs to the relative young and dynamically expanding sector of economy in post-communist countries. According to Czech Ministry of Regional Development tourism industry created on average 3 percent of gross domestic product in last ten years in the Czech Republic. The study is focused on travel agents whose main task is to mediate tourism services and take the form of travel agencies and tour operators. The paper aims to assess the financial health of tour operators and travel agenc...

The paper deals with financial reporting of not-for-profit organizations in the Czech Republic. Non-for-profit organisations do not have making profit, but they achieve benefits for their clients from performed services, as a primary goal. Services are obviously provided at a price lower than market price or even free of charge, therefore not-for-profit organizations take a variety of sources for financing the provided services. Financial reporting in the Czech Republic is regulated by legislation, primarily by Ac...

The present study examines the financial resources of the Russian Arctic on the System of National Accounts methodological basis. This research was designed to estimate the efficiency and sustainability of the Arctic’s region added value. Russian Arctic’s territories financial balances for generation, distribution and consumption were constructed. SNA’s methodological approaches were modified by defining indicators for sectors “Corporations”, “Government sector” and “Households” that are essential f...

The main purpose of the paper is to highlight the main components of revenues and expenditures, respectively their influence on the financial result indicators. Simultaneously attempts are made to make recommendations for improving the financial situation. The paper analyzes the specific situation of the 2013-2015 period. For this purpose, documentation was carried out at the unit level and time comparison was used as a method of analysis. As the key indicators we use, we discuss revenue, expense and profit-relate...

It's generally known, that financial security plays one of the key roles in the system of the state control and economic security. At the same time, it affects the majority of elements of economic security. Because of the lack of funding for some economic areas, damaging not only the economic but also the national security as a whole. Financial security - a concept capacious and complex, it includes many measures and techniques, as well as the means to protect the economic interests of the state. This article is d...

Development of the Northern and Arctic regions requires innovative approaches to support high quality of living in terms of business processes and everyday life. On the whole, these regions are most hard to support financially and require high costs. Standard of living is closely connected with regional infrastructure development, energy saving playing most import role. In Northern and Arctic regions energy saving has specifics compared to other RF regions as energy resources make up to 30% share of total costs, i...

The paper considers the first stage of Finland's Russification. The period from 1899 to 1917 is often characterized in the national historiography as a long period of forced russification and oppression. The main methods of research were: review, classification of historical documents and scientific articles on this subject, statistical data analysis, generalization methods. The policy of the Russian Empire towards the Grand Duchy of Finland in late XIX – early XX centuries was named Russification of Finland. It...

The modern society is characterized by multilingualism. The English language as a language of international communication cannot be considered as the only linguistic tool of interpersonal and professional relations. More and more people realize the importance of the knowledge of two or more foreign languages. That explains the studentsВ’ interest to learning a second foreign language. The paper presents the experience of the Department of Foreign Languages, Institute of Law, RUDN University in teaching German as a...

The existing negative trend in fiscal development and increasing indebtedness of public finances, strengthened by the last crisis, have disrupted the fiscal stability of countries and have required governments’ interventions in the form of fiscal consolidation within their fiscal systems. The success of the fiscal consolidation process is conditioned by many determinants, among which may the fiscal rules be included. The role of fiscal rules is to provide a permanent pressure on fiscal policies with the intentio...

Flexible working time is becoming a tool of linking paid work to family obligations and/or willingness to persuade private interests while retaining full time job. Work – life balance concept is getting more attention world wide of workers, employers and legislators. Flexible working time is also becoming a tool for employers to organize work in non-traditional working schedule and to achieve the best results in working environments which have to adjust to foreign time zones or various external variables. Having...

The paper is based on a case study of flipped classroom approach to teaching English for specific purposes. The major goals of the pedagogic experiment were to create and implement an online classroom to increase the number of academic hours dedicated to learning English for professional communication at university level. The idea behind the experiment was to foster active learning as well as create accessible learning environment that would challenge students outside the classroom and save on-site time for produc...

The purpose of this article is to characterize the final stage of the evolution of artistic forms of folk art of the twentieth century Yakutia related to the processes of transformation of contemporary culture in the 1990-ies. The process of autonomization of culture was associated with the sovereignty of the Republic of Sakha (1990) and is expressed in the tendencies of ethnocentrism. However, market relations and the process of revival of traditional culture has intensified the phenomenon of ethnic consolidation...

The paper is dedicated to the topic of folk prose at the turn of the 19th and 20th century, in particular the issue of language and genre. Scientific interest in the folk literature launched on European soil since the mid-18th century. With a little delay the collection and study of folk culture gradually developed in our country, and the folk literature was at the forefront. Until then, the folk culture and art had remained beyond the official national culture. Within the national legitimacy and equality of Slova...

Migration today is a worldwide phenomenon that plays an increasingly central role in economic development. The signing of free trade agreements in the early nineties, such as the Schengen Agreement (1985) or NAFTA (1995), increased mobility and encouraged movements between signatory member countriesВ’ populations. At the same time, improvements in transportation and communication infrastructures have also tended to increase net migration, making it not only the most important demographic aspect, but also a key to ...

The article presents forecasting methods of economic dynamics developed by the authors. The first model is based on the mechanism of adaptive filtering of timing series. This article demonstrates prediction filters that can be effectively used in moni-toring of economic systems. Their approbation was carried out on the basis of data pro-vided by the local office of the Federal State Statistics Service of the Nizhny Novgorod region. The quantitative information was insufficient to reveal a significant statistical a...

This article is concerned with the study of fuel and energy companies’ influence on the regional development. The base material sector is the basis for the development of productive forces and increasing the competitiveness of the Russian economy. Correlation analysis of indicators for the period 2000–2015 used in the article allowed to make an objective assessment of the energy sector state, as well as to identify the dependence of oil companies’ revenue on various factors. The analysis revealed the significa...

The article deals with alien linguistic phenomena as one of the actual and poor studied aspects of the Tundra Yukaghir language spoken by people of the exremely small ethnic group in Yakutia, Russia. Available statistics as a result of the analysis of a corpus allows detecting over nine hundred lexical units transferred to Yukaghir from Koryak, Chukchi, Evenki, Evens, Yakut and Russian languages. Moreover, Yukaghir borrowed some affixes that assist in word-formation and inflection. The author describes the peculia...

This article is devoted to the problem of foreign labor inflow to Russian economy. Immigration inflow has been growing in the course of last years. From one side, it is a source of low professional workplaces replenishment, from the other – a reason of numerous social and ethnic conflicts. Irregular labour migration evolved as a central problem during the ten years. International migration in Russia is composed of the inflow of immigrants from other countries of the former Soviet Union. So, estimation of the for...

The priority of universal values, life and health of a person, free development of personality finds reflection both in organization of educational process that strengthens attention to a problem of education humanization and personalization of training. In this regard the inclusion becomes one of the priority directions of modernization of modern education in changing Russia. In article the task of finding of new means and methods in training of deaf and hearing-impaired students in discipline “English” is se...

In the article the authors put a strong emphasis on the whole system of education (higher vocational and additional vocational for adults) for the preparation of competitive specialists-managers of social control in public administration and business administration spheres in modern Russia, taking into account national socio-cultural characteristics, as well as accumulated foreign progressive experience. From this point of view the opportunities of achieving qualitative and effective impact of society and the stat...

The paper discusses baseline principles of education in the sphere of forensic linguistics in Russian Federation on the example of the discipline “Forensic linguistics” which is included into Master’s Degree Program “Applied linguistics” for the students of philological faculties and institutes. The authors present the content of the course, its basic topics, such as a) linguistic expertise – its general characteristics, main methods, the object, goals and the subject; the problem of abuse in linguistic...

The State Forests National Forest Holding (PGL LP), which manages the forest resources of the State Treasury, has a great impact and largely contributes to building ecological awareness of the society through taken activities in terms of forest education and the development of educational and natural infrastructure. These activities are an element of sustainable forest management. The objective of the article is to present the forest education system in Poland. For the purposes of this study, fundamental documents...

Tourism has an advantageous multiplier effect and severs as an accelerator of the social-economic development. Using a method of a component analysis the most significant indexes for differentiation of territory of Republic Tatarstan with purposes of recreation and tourism were detected. Map - models were constructed and by their superposition the integrated map of a recreational potential of Tatar Republic was obtained and the attractive areas for rest and tourism were detected. Using a method of a component anal...

Global increase of cultural variety in modern society has led to the necessity of formation of ethnic and cultural tolerance of the youth as the most active social group. Educational space should be built inf the context of harmonization of intercultural and religious relations. Pedagogical influence on sensitive points of personal development, aimed at formation of ethnic and cultural tolerance may prevent the youth from patterns of extremist behaviour.

The represented article is devoted to the investigation of conditions for the developing of the pedagogical experience of newcomers to the university teachers in the process of intercultural interaction and improvement of the training of newcomers to the university teachers for intercultural interaction. The analysis of the scientific literature declares that named issue has not yet obtained the sufficient theoretical substantiation in pedagogical literature and viable practical fulfilment. As a result, the proble...

The article focuses on the problem of applicability in the accounting practice of valuation of the company's assets and liabilities at the discounted value. The authors make the conclusion about the need of discounted value usage for evaluation of the company's assets and liabilities and preparation of the actuarial balance. This proves the feasibility of practical application of the methods of forming the actuarial balance sheet for the purposes of evaluation of the created economic costs and future cash flows of...

The article focuses on the issues of formation of the competitive environment in public procurement. The basic principles of public procurement bodies, the need for an effective policy of public spending and competition between suppliers of goods and services. The basic reasons for competition are two fundamental principles of a market economy: freedom of choice for the consumer (which product to purchase) and freedom of choice for the manufacturer (which product to produce).The effectively built up mechanism of t...

Sustainable development of a modern city is an extremely urgent task that must be addressed by all city residents in order to ensure the high quality of the urban environment, the high quality of life, the balance of the city and the natural environment. Sustainable development of the city should ensure the creation of a beautiful, healthy, beloved city, ensuring full satisfaction of their needs. An environmentally friendly urban environment that satisfies biological needs has an extremely large impact on resident...

The article substantiates the topicality of developing the theoretical and methodological bases for threat monitoring in the regional alcoholic beverages market. The need to modernize the regional policy of state regulation of alcohol production in the subjects of the Russian Federation under growing external and internal economic threats has been identified. The assessment of threats to the development of the region as a result of a reduction in the turnover of alcoholic products was conducted using a situational...

Purges of the governmental apparatus became one of the character phenomena of the soviet society in the 1920-es. They acted as a part of the transformation of society by eliminating “class alien” employees from the soviet service. The aim of this study is to estimate a purges scale and to identify how decisions on the “former people” fate were made. The problem is studied on the example of Vladimir region. Research is based on the documents from Vladimir state archive. These documents reflect the implement...

The State educational standard has defined the requirements for the results of education in the level of Primary school, among which an important place is occupied by interdisciplinary (“meta-subject”) results that help children with the developing the ability to learn. Achievement of interdisciplinary results is possible only if students have sufficient level of self-regulation. Self-regulation means regulation one's own activities, including situations of choosing different ways of realizing one's activity, ...

Contemporary forms of work with children and youth with behavioural problems are based on the holistic approach (the experience of successful methods and application according to the assessment of the professionals). Different authors underscore the importance of combining different approaches, methods and techniques of direct work with users with behavioural problem in educational institutions (individual, group, workshops and small rehabilitative programs). The goal of this research was to explore the experience...

This article looks into natural science problems. Although a lot is being done in the country in the improvement of natural science education in schools, however, as international research data show, studentsВ’ natural science competence is insufficient. The present day student as well as schoolchildren is a technology generation person. His attitude to natural sciences, motivation to develop natural science competence is similar to schoolchildrenВ’s. In this article it is discussed, how pre-service primary school...

Studying the behavior of the consumer of sheep meat and meat products in the historical Banat, which stretches on the territory of two countries (Romania and Serbia), we can understand the motivations and the finality materialized in the purchases made by them, having major implications for the improvement of the offer from the market of meat products and increase of the marketing result in case of sheep raising and exploitation farms, but also within the processing units. It is noted, regarding the consumption of...

The paper analyses the functions of modern media in the situation of information confrontation. It shows that the media may play an increasingly destructive role exacerbating political conflicts between nations creating negative stereotypes of opponents and even demonizing them. Manipulation of public opinion, which has become an important function of the media, is getting more explicit and takes more aggressive forms. As aggression in the media discourse can be performed by both verbal and non-verbal means, we of...

This paper presents selected examples of interconfessional conversions of Christian temples in last fifty years in Poland. It also shows the process of transformation of spatial and functional structures as well as iconography of the temples, implemented throughout adaptation. It covers problems in architectural conservation as well as essential ideological aspects of symbolical and liturgical nature. Those examples are representative for the architecture of cultural borderland, which attempts to synthesize both W...

The Blue Whale contest is believed to be ? sinister teenage ARG based on a series of tasks given by the administrators of social network VKontakte (VK) groups over the course of 50 days. The overall goal is committing suicide, on the 50th day. It is assumed that by May of 2016 the game has been a reason of more than 130 juveniles' suicides in Russia. While the allegation on 130 deaths caused by game originally mentioned in the “Novaya Gazeta” was not confirmed officially, the prototypes of the game apparently ...

The current work takes the issue of views of theoreticians and visionaries of art and architecture relating to the category of the monumentality and monumental architecture, in which what is monumental reflects. These categories have always been specific phenomenon being particularly difficult to be analyzed. But when undertaken, historically and culturally specific episteme has been reflected in such analysis. Retrospection of different views presented in the work and formulated, inter alia, immediately after Wor...

Two types of state ideology are analyzed in the article: ideology of totalitarian regimes, which existed in Italy, Spain, Germany, the USSR and China in the 20th century, and modern ideology of the “consumer society”. Both of them result from ideas of the Enlightenment (rule, based on reason, omniparity, freedom and justice) and have common features. The peculiarities of the totalitarian regime, which had a tendency for suppression of dissent, and the so-called “one-dimensional society”, controlling the ma...