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The research paper focuses on assessing the impact of the tools of the fiscal policy of the country for the resource regions and municipalities development in the context of the current budget federalism and inter-budget relations. Krasnoyarsk Krai – the largest in its area and the availability of natural resources region of Russia is considered as a model resource region. The Krai’s role in the Russian economy as well as its financial and social well-being are largely determined by the resource model of the econo...

The relevance of the research topic is due to the need to study ways for overcoming the contradictions between the biological and social time of preschool children. In the study the time is objectified in terms of the biological and social age of the child. The concept of asynchronicity – the discrepancy between biological and social age is revealed. The interpretation of the concept of a behavioral strategy for overcoming the asynchronicity is presented. The object of the study is children of preschool age and th...

It is essential to know how color choices influence people, the idea that there is one unique psychological reaction to certain colors being incorrect. Many of the reactions that color psychologists attribute to certain colors are based on personal experience. It is also interesting to note that many cultures have associations of colors with completely different interpretations. Therefore, we will explore some general associations that most people in Western cultures have as a response to certain colors. Although ...

The aim of the article is to present the contemporary changes in the functional and spatial structure of Krakow. The article discusses transformations going on in several spatially, functionally and dimensionally varied fragments of the city which have become attractive locations for new development projects in recent years. Realising these areas’ growth potential derived from their local conditions has changed their character and relations with the surrounding structure. The new varied forms of development in the...

The EU Development Guidelines impose high standards on the role of local government in supporting digital society. To achieve higher availability and reliability of digital public administration services towards citizens and the economic sector, the management of ICT technology must be interconnected with the business strategy of public administration. General Data Protection Regulation (GDPR), as a part of the European Commission legal framework, sets the security of business data and processes as a basis of func...

The article represents partial results of three-year investigation devoted to the childfree phenomenon. The subject of the research is the problem of voluntary refuse from childbearing in modern Russian society and possible consequences of such an ideology. The review of studies devoted to the given subject and the analysis of social researches about family, marriage behavior and reproductive orientations showed that the spreading of the childfree ideology is not able to influence on demographic situation in Russi...

New technologies and possibilities of simultaneous processing of large quantities of personal data are developing both in science and the economy. However, collecting and processing personal data opens up a whole range of issues and controversies. The European Union has also recognized the importance of this issue and has implemented a reform of personal data protection through a new instrument aimed at ensuring the protection of the rights and fundamental freedoms of individuals with regard to the processing of t...

The article deals with the process of improving competences and work performance through the provision of a wide range of opportunities for personal and professional growth in knowledge and skills. The purpose was to integrate learning maintenance of the individual learning plan with daily activities. The article brings forward the mechanism for a strategic planning of educational steps, based on the analysis of searching ways. Strategic planning is based on a code of regulation and procedures containing a series ...

In the Slovak Republic divided views have persisted for several years as to whether a court executor may create a lien on immovable property in favor of the entitled party to secure the party’s monetary debt claimed in the execution proceedings, and subsequently sell the obligated party’s encumbered property without consent of the preferred lien creditor (i.e. the creditor in whose favor the lien has been created on the obligated party’s immovable property earlier). According to one view, relying on statutory inte...

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...

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...

There is a broad spectrum of BI (Business Intelligence) models. CBIM (Complex Business Intelligence Model) integrate several BI aspects, e.g. artificial intelligence, data bank, psychology, sociology etc. They are unique, partially subjective, inconsistent, vague and multidimensional. CBRMs development suffers from IS (Information Shortage). IS often eliminates straightforward application of traditional statistical methods. It is therefore often prohibitively difficult to analyse them using numerical quantifiers. ...

The nature of the threats the residents in the Slovak Republic are facing at present has changed after joining the European Union and the North Atlantic Alliance. The cooperation and coordination of all these institutions has to work. The financial support of security and rescue forces has to be taken into consideration not only in the case of emergency but also during the problem solving preparatory period. Thanks to adequate financial support it was possible to create a good quality information system between se...

This paper presents the results of a research project seeking to assess how the several possibilities of a social psychology subject – the social representation of the subject – might contribute to the study of conservation and restoration, as well as to further analyse the relationships between the subjects involved in producing, promoting and preserving contemporary art: the artist, the public and the conservator-restorer. The study is part of a research project granted by the Spanish Ministry of Economics and C...

This paper provides a methodology for assessing sustainability performance by using financial reports of organisations. In this process, we applied Talcott Parsons’ AGIL paradigm, which is based on system theory and states that the continuity of a social system requires the balance performance between all four components of the system: adaptation (A), goal attainment (G), integration (I) and latent pattern maintenance (L) or values [1]. In her doctoral thesis, Roostalu proved that the AGIL paradigm constitutes a g...

This article describes the problems of the formation of territorial brands as a factor of sustainable tourism development in Russia. The basic definition of a territorial brand and regional branding and more developed formulations of the above categories. Selected fundamental principles that should guide the creation and promotion of territorial brands. Much attention is paid to the formation processes of territorial brands on the example of Republic of Tatarstan. Territorial brand characterizes as set of develope...

This paper provides a brief review of literature and evidence on the relationship between capital structure and ownership structure. The study also provides empirical support to the determinants which affects the firm capital structure. This paperwork tests proposed hypotheses of relationship between leverage ratio and traditional determinants of financial leverage of Russian firms, operating in the petrochemical complex of the Republic of Tatarstan, using dynamic panel data methodology. To analyze the impact of f...

The occupation of the Caucasus by the Russian Empire holds an important place in the 19th century world history. It great influenced on the arrangement of forces in those times in the world and gave rise to Russian Empire’s advance in the south direction, negative results of which we're still suffering today. The Caucasus War appeared to be hard for the population of this region. Many ethnos faced the threat of physical destruction, and some of them, such as Ubbis, disappeared from history, and over half a million...

For effectiveness of sheep farms and economic development of the area where farms develop his activity, we propose the following activities, which can be implemented in any farm regardless of the herds and of the location where the farm is situated. These activities are: rediscovering the ancestral technologies of obtaining traditional products (patina cheese, bellow cheese, cheese in shell of tree, smoked curd, fermented curd, soft ewe’s milk cheese, kneading soft ewe’s milk cheese), rediscovering specific custom...

The dismissal of the Minister of Foreign Affairs, Nicolae Titulescu, which occurred on 29 August 1936, and which was based, inter alia, on a potentially dangerous approach to the USSR, with unfavorable consequences for the relationships with states such as Germany, Italy or Poland, determined a change of tone in Romania`s foreign policy. Thus, the obsessions with collective security, with France as a mentor, but also with the pacts promoted under League of Nations` patronage by the former Minister of Foreign Affai...

Risk a priori is present in the life of man and society. Risks are manifested in various spheres of human life: social, economic, political and financial. Moreover, the risk has a significant impact on human life and health. A detailed analysis of this concept was carried out within the framework of interdisciplinary and transdisciplinary research. Moreover, the author presents an actual classification of risks in the context of post-non-classical science and practice. The author discusses the moment and situation...

The main goal of this research was to analyze the difference in general ideological orientations between the free citizens and those that are currently incarcerated, as well as to identify the principal predictors of their ideological position among the examined socio-demographic variables. The initial hypothesis of the research was that the convicted citizens are a distinctive group, not only by their socio-demographic profile, but their social, political, moral and religious view of the world. The study included...

The Great Patriotic War demanded an utmost exertion of powers of the whole population of the Soviet Union both in and behind the front lines. This article confirms the hypothesis of unity between the front and rear. All people of the USSR joined their forces to repulse the act of fascist aggression. And small nations, wherever they lived, were not exclusion and contributed to the Victory. New approaches to studying of demographic losses in Yakutia revealed a probable number of people mobilized to the front line, t...

Inequalities and disparities are essential parts of each society. However, the evolution in the first thirty years after WWII finally seemed optimistic in most spatial and social aspects. The last forty years of social evolution have been connected with vast developing polarization. The social dimension of current society is significantly changing not only in our country but also in whole Europe and other parts of the developed world. We live in the era when the demand for social and other securities is increasing...

In societies with permanent settlements i.e. built environment, ideas about time and permanence are deeply present in form of an abstract one-dimensional temporal path in both directions: through the concept of past time and making the world of memories, and also of future time through making the world of aspirations and assumptions. This paper aims to address the question: did the formulation of the concept of time and permanence along with some other concepts set the stage for human cultures to enter into the ar...

The primary goal of the study is, on the basis of theoretical and empirical analyses, to describe the level of theoretical processing the verifying testimony on the spot in criminalistics. The secondary goal is to find out lacks and trouble spots in practical applying the verifying testimony on the spot in the process of clearing up crimes. To achieve describing the objective conditions realized research were in the study used processing methods of historical and literary analysis. Achieved partial results are pre...

The paper aims to present and discuss the results of a research study conducted to investigate the role of the narrative photovoice in stimulating metacognitive talk and reflection. A longitudinal design was preferred to conduct the study. A number of 35 subjects were selected to participate in the study, but 11 of them left earlier the project. In the first phase, all the subjects completed the COMEGAN-ro questionnaire to assess the initial level of metacognition. In the second phase of the research, the particip...

The article reveals the essence of ecological and economic imbalances, identifies the causes of this phenomenon in the Russian Federation; the calculation of genuine savings indicator showing that there is an imbalance between the economy and ecology of our country. It notes the role of eco-oriented enterprises within the concept of sustainable development, proposes institutional solutions that will help companies to make their ways towards ecological-oriented type of development.

In the science and practice of management, attention has been drawn to the problems of assessing and ensuring the effectiveness of managing organizations under the influence of risk factors. As evidenced by domestic and international experience, most managerial decisions are made in a risk environment, with a number of factors: uncertainties in the external and internal environment, elements of chance, lack of information, which causes the actual results to deviate from the planned ones. To level these deviations,...

The disparity of economic development between regions of Russia is still under discussion. To date, a range of methods and models for evaluation of regional inequality exist. Russian researchers use statistical indicators (Gini and variation coefficients, Atkinson and Tail indexes) to measure the level of difference between GRP, population income, salary, investment allocation, tax incomes, budget incomes and others. The authors associate the disparity of regional development with the natural and artificial compet...

The aim of the article is to analyze the sales change on the selected financial indicator in the construction company. Sales are crucial to the sustainable development of the construction company. It is important to make their prediction as well as cost prediction. Together they influence determination of the operation profit. Economic development of the construction company can be monitored through various financial indicators. Among the important indicators for the company’s assessment belong the above-mentioned...

The paper deals with the methods used by Czech companies for the evaluation of company performance. The evaluation of company performance remains a crucial topic for company’s management. The development of business environment is influenced by globalization, which increases competition between companies around the world. This creates new obstacles as well as opportunities in the area of measuring company performance. Companies are constantly forced to increase their performance to retain their market shares and s...

During 2016, the international migration to Russia was consistently increasing as it was observed in recent years. Estimated migration growth is about 280,000 persons per year. Access to medical care is an important measure of the integration of international migrants, thus there is need to study factors facilitating and hampering engagement of migrants into health care as well as to study the ways of obtaining medical care practiced by migrants. The study was realized in Saint Petersburg and in Moscow. Nine exper...

The budgetary policy of any state is a tool that realizes its priorities, goals and objectives that finds its reflection in structure of its expenditures. The analysis of the budget items allows making conclusions about the state priorities and prospects for the development of this state. The main criteria reflecting the country's long-term social and economic forecast are investments in the spheres reflecting the development of the human capital, that is, into the social policy. A lot of the developed countries a...

The philosophic doctrine of Immanuel Kant was innovative for its historical period. It harmoniously consisted of both social and political aspects, which could lay the stable foundation for the political stability in Europe for many decades. Unfortunately, his treatise “To the Perpetual Peace” had a vivid tone of social romanticism and political Utopia. Frankly believing in construction of the non-conflictive society based on humanistic and legal principles, the great German philosopher ignored the contradictive t...

Changes in the socio-economic and political environment after 1989, started the process of reform and decentralization of administration. This had a significant impact on the change in the approach to the urban policy formulation. Urban policy in Poland is growing in importance in the implementation of further steps in the process of reforming public administration in Poland. This is widely reflected in the assumptions of strategic documents mainly at the central level of public administration. The hypothesis is b...

The article deals with the results of the research of the bank lending to entrepreneurial entities system in the Volga federal districts of Russian Federation. The problem of bank loan availability to small and medium-sized enterprises is one of the most important factors constraining the development of the entrepreneurial activity in Russia. Purpose: to compare and present the classification of the regions of the Volga Federal District on the level of loan system development. Methods: the taksonomic method is use...

The traditional natural resource management of the Arctic regions increases the risks of ecological safety of the northern territories and indigenous peoples. The goal of the research is to determine the impact of inefficient nature management on the population of Arctic zone by the example of Krasnoyarsk Krai northern areas. A panel data analysis has been selected as the research methodology which integrates the possibilities for both time-series analysis and spatial observations allowing considering individual h...

Occupational therapists are specialists who facilitate independence and support participation of their clients in occupations that are personally meaningful to them, in order to enhance their well-being and quality of life. One of the core values which support occupational therapy (OT) practice is viewing the client as someone who acts on the environment. The history of OT at university level in Poland is very short – the teaching of future occupational therapists started only 5 years ago. Persons active in the OT...

A Recent survey of household pro - environmental behavior in Latvia (March 2016; n 1009), clearly indicates that 56.7% of respondents identify themselves as certainly green thinking or as rather environmentally friendly, however most of the time they do not act pro – environmentally. The aim of this research was to explore different pro – environmental behaviors and intentions by using multidimensional scaling as well as to look for patterns these behaviors form. Clusters of habit and non-habit driven behaviors as...

Objectives: In this study the relationship between social skills and behavioral problems in secondary school students was examined. In addition, the gender differences between these variables were investigated. The main aim of the study was to analyze the relation between the social and emotional competencies and behavioral problems. Furthermore, the prognostic role of social and emotional competencies in the prevalence of problematic behavior was analyzed. Methods: Participants were selected from a Hungarian mino...

The aim of the article is to describe the direction of change in the internationalization of higher education institutions. It seems that although medieval universities remained organizations with a high level of internationalization, the transformation to the Humboldt Model has shifted the main burden of activity to the level of nation states. It was not until the second half of the twentieth century that the trend towards internationalization of higher education and higher education was developed on a global sca...

The Slovak Republic provides the security for an every citizen throughout its territory. At the local level, the community is concerned about creating a safe environment within its territory. One of the ways to create such an environment is to use the services of municipal police. It helps to ensure security and to reduce illegal activities at the local self-government level. Municipal police is a unit responsible for maintaining law and order in the municipalities, environmental protection, and fulfillment of tas...

The conceptuality of the term socialism as a very broad and definitely not closed issue in modern political philosophy. The content perspective of our work will therefore be split into three basic parts: introduction of the issue and historical overview of theories, opinions and directions of socialism in the past, presented by the most prominent authors - qualified specialists; in the second part we will focus our attention on many controversial, but also immanent terms closely related to the development of socia...

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...

The integration process in East-European countries of EU are connected with economic and political destabilization which cause activation of the researches connected with aspects of increase in efficiency of corporate governance of different industry specialization entities. The company which in its activities follows the principles of good corporate governance, enjoys the confidence of the investment society. Therefore, methods of determination and assessment of entities cost efficiency and estimation of cost eff...

The article is devoted to research, the study of wooden architecture of Petropavlovsk (North Kazakhstan). The purpose of this study - to identify objects preserved wooden residential buildings; determine their importance in the preservation of the historic appearance of the city. The work is based on the historical and bibliographic information for the building of the city of Petropavlovsk, archival and field research. At the beginning of the eighteenth century the Russian state expanded its Siberian territory to ...

Double-entry bookkeeping system has many information restriction: it does not allow recording an inflation impact or systematize several valuations of the same object; it does not disclose the external and internal environmental factors influencing a business activity, financial results and wealth of the companies. One of the perspectives for transforming the double-entry accounting was developed by Yuji Ijiri in the 1980s. The triple-entry system is based on extension of double-entry system, when a fundamental eq...

Today’s society is confronted with and is debating a tough reality about the limited existence of every human being, about death. When confronted with the mystery of death, people can display different attitudes: indifference and refusal of the idea of end of life, fierce revolt, euthanasia, helpless resignation, conscious acceptance and integration of this reality in the natural course of life. The profile of a person which embraces euthanasia as a right is that of a man or woman with intense and delicate inner s...

The idea of manipulation in broad Translation Studies context finally resulted into the significant translation concept and a relative category, which was shared initially by the Manipulation School representatives (S. Bassnett, T. Hermans, J.S. Holmes, I. Even-Zohar, A. Lefevere, G. Toury) and later by a certain number of modern professional translators and translation theorists (F. Farahzad, N.G. Kornaukhova, P. Kuhiwczak, N.V. Klimovich). The aforementioned concept and category are mainly based on the fact that...