bluuebunny/crossref_metadata_2025 huggingface dataset:
ФІНАНСОВЕ ЗАБЕЗПЕЧЕННЯ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ В УМОВАХ ЕКОНОМІКО-ЕКОЛОГІЧНИХ ІМПЕРАТИВ
Authors: Костирко Л. , Костирко Р. , Середа О. , Чернодубова Е.
Published: October 2021

Анотація. Концепція сталого розвитку формує новітні принципи економічного, соціального та екологічного розвитку. Сталий розвиток підприємств реального сектору економіки стримується низкою чинників, серед яких пріоритетне значення має фінансове забезпечення та обмеженість щодо нарощування їхнього фінансового потенціалу. При формуванні стратегії сталого розвитку підприємств потрібно керуватися економіко-екологічними імперативами, що передбачає обґрунтування ефективних фінансово-економічних важелів регулювання екологічно орієнтованої діяльності, які забезпечують їхню інвестиційну привабливість. Запропоновано науково-методичний підхід до аналізу фінансового забезпечення сталого розвитку підприємств з урахуванням економіко-екологічних імператив, який інтегрує: аналіз стану і тенденцій розвитку екологічно орієнтованої діяльності; оцінку закономірностей впливу факторів на рівень фінансового забезпечення її розвитку та оцінку інвестиційної привабливості. Установлено, що впровадження системи екологічного менеджменту сприятиме створенню умов нарощування фінансового потенціалу сталого розвитку підприємств і підвищення конкурентоспроможності за рахунок: запобігання або пом’якшення негативного впливу на навколишнє середовище; поліпшення екологічних показників діяльності; ефективності використання ресурсів, отримання додаткових економічних, соціальних й екологічних вигід; підсилення ринкової позиції в результаті впровадження дій з охорони навколишнього середовища. На основі аналізу з’ясовано зв’язок між упровадженням системи екологічного менеджменту на підприємствах та фінансовими показниками результативності діяльності підприємств. Змодельовано інтегральний індекс оцінки інвестиційної привабливості підприємств, який поєднує дві групи показників — відкритого коефіцієнта фінансового стану і результатів екологічно орієнтованої діяльності. Результати дослідження можуть використовуватися практиками в різних галузях при розробленні фінансової стратегії сталого розвитку підприємств.
Ключові слова: фінансове забезпечення, екологічно орієнтована діяльність, сталий розвиток, інвестиційна привабливість, екологічний менеджмент, економіко-екологічні імперативи, аналіз.
Формул: 0; рис.: 1; табл.: 3; бібл.: 22.
DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Authors: Malyshkin O. , Rohoznyi S. , Yarmolitska O. , Ostapenko Yu.
Published: October 2021

Abstract. Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability in the reporting. The purpose of the article is to analyze the income tax in terms of its calculation by the international standards and identify key tax differences. The authors proposed to formulate the definitions of the current income tax which should be understood as the amount of income taxes payable (reimbursed) on taxable profit (tax loss) for the period and expenses (income) from income tax which should be understood as the total amount included in the determination of profit or loss for the period in accordance with current and deferred taxes. This interpretation of the definitions will help better understand the concepts in accounting and taxation. The tax base of assets and the tax base of liabilities are given and substantiated.
The temporary differences were identified by authors. The example of definition of Deferred tax liabilities and Deferred tax assets, the order of their reflection in the report on financial results (about the total income) and disclosure in the Notes to the financial reporting is considered and analyzed. The impact on the indicators of the Income Tax Return is investigated. There is no direct impact of the amount of the Deferred tax assets / Deferred tax liabilities according to the current algorithm for the object of taxation, which is determined by tax legislation.
The conclusions are made about the importance of determining of Deferred tax liabilities and Deferred tax assets, which directly affects the amount of net profit. The result of the study was confirmation of the hypothesis concerning different orientation of norms of the legal documents on the display of information in the forms of the financial and tax reporting. Such differences are related to the different requirement to the reporting by the modern stakeholders.
Keywords: income tax, deferred tax, tax asset, tax liability, reporting.
JEL Classification M40, М41, М48
Formulas: 0; fig.: 2; tabl.: 5; bibl.: 16.
PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS
Authors: Tiutiunyk I. , Mazurenko O.
Published: October 2021

Abstract. The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy. The time horizon of the study was in 1935—2021.  On the basis of bibliometric analysis, the main directions of the study of tax gaps are determine, the trend of changing the number of publications on this issue is analyzed. It is concluded that the theory of tax gap management is quite young and is currently only in its infancy. By the VOSViewer tools, five patterns of frequency of use of keywords in scientific works devoted to the issues of forming tax gaps have been identified, their connection with other economic categories have been determined. The analysis of the publications indexed in the Scopus database on a geographical basis is carried out. Clustering international research networks based on bibliometric analysis of scientific papers on the theory of tax gaps management by geographical location have been done. The article identifies the top Scientific Journals indexed by the Scopus database in which the issues of tax gap management were published most often. According to the Scopus database the most popular theories within this problem are: social theories, inequality and tax morality, management and motivation theories, sustainable development theory, production theory, concepts of fiscal policy implementation. A methodical approach to the assessment of tax gaps for personal income tax is proposed. The personal income tax gaps for Ukraine and European Union countries has been estimated. An average volume of personal income tax gaps within 7—28 %, and there is no positive dynamics in its reducing. The countries with the highest volume of personal income tax gaps include Greece, Poland, the Slovak Republic, Turkey, with the lowest — Germany, Belgium, Latvia, Luxembourg. Based on the Multiple regressions test, the hypothesis about the significant impact of tax gaps on personal income tax on the country’s economic development indicators was tested. Graphical interpretation of the link between the personal income tax gap and GDP for Ukraine and European Union countries indicates a negative correlation between them.
Keywords: tax gap, shadow economy, tax evasion, GDP, economic development, state policy.
JEL Classification E60, E63, C23
Formulas: 1; fig.: 4; tabl.: 2; bibl.: 17.
ASSESSMENT OF THE LEVEL OF ECONOMIC SECURITY OF INNOVATIVELY ACTIVE ENTERPRISES AS THE BASIS OF THE MANAGEMENT PROCESS WITHIN THE FINANCIAL AND LEGAL FIELD
Authors: Litvin N. , Grabar N. , Tymofeev S. , Harasym P. , Myshchyshyn O.
Published: October 2021

Abstract. Today, in the current conditions of enterprise management, it is relevant to build and implement an effective economic security management system in the enterprise’s activities. Accordingly, as a control element, it is necessary to highlight the value of assessing the level of economic security in order to make the company’s specialists successful management decisions. Under the influence of momentary changes in management, it is problematic to select the theoretical and methodological foundations that will be used in such an element of enterprise management, including economic security, as an assessment. Some parameters that are obtained when assessing the level of economic security of an enterprise do not take into account all important aspects of activities. The main goal is to assess the level of economic security of innovatively active enterprises as the basis of the management process within the financial and legal field. The expediency of applying the Solow model to determine the level of economic security of innovatively active enterprises, based on the use of such quantitative indicators as the available labor resources, production assets, the volume of investment in innovation, the volume of non-productive consumption and the final product, is proposed and substantiated. The use of this technique allows us to conclude about the importance of resource provision and the dominant influence of the provision of labor resources to innovatively active enterprises. The research methodology assumes that at the present stage, the assessment of the level of economic security of enterprises is carried out using various methods and techniques. Agreeing with the permanent approaches proposed by economists, we propose to adapt to the system of methods for assessing the economic security of enterprises a method based on the use of the Solow model, the essence of which is that the economic security of an enterprise is considered as a whole economic phenomenon.
Keywords: economic security, innovatively active enterprises, management process, financial and legal field
JEL Classification B49, C10, C13, M20
 Formulas: 5; fig.: 0; tabl.: 1; bibl.: 15.
FINANCIAL STABILITY AS A FINANCIAL SECURITY INDICATOR OF AN ENTERPRISE
Authors: Hrynyuk N. , Dokiienko L. , Nakonechna О. , Kreidych І.
Published: October 2021

Abstract. The system diagnostics of enterprise financial security developed by the authors are based on taking into account the combined effect of the main elements of the financial stability management process.
On the basis of the justification of the interdependence of the main components of an enterprise’s financial security (on the one hand, the types of financial stability and the liquidity of the balance sheet, on the other hand, their correlative effect on the level of financial security) the authors proposed a model for its evaluation. It has been proposed that the type of financial stability of an enterprise should be determined on the basis of the identification of the financial situation in accordance with the scale developed on the basis of the values of the main financial stability ratios. The type of liquidity on the balance sheet is based on a comparison of liquidity-based items of assets with maturities. The unified impact of types of financial stability and balance sheet liquidity on the level of financial security became the basis for the development a matrix for diagnostics the general position of financial security of the enterprise.
Based on the established relationship between the degrees of financial stability and liquidity of an enterprise on the one hand, and the level of financial security of operating activities on the other, a model has been developed to assess the level of financial security of the enterprise’s operating activities. It has been proposed that the financial stability and liquidity of an enterprise should be determined on the basis of a three-tiered indicator by classifying financial situations within the established indicator scale: depending on the priority of selecting funds to finance the tangible portion of a negotiable asset and the sufficiency and composition of a negotiable asset to meet current liabilities. On this basis, a diagnostic matrix of the financial security position of the enterprise’s operational activities has been developed.
The interconnection of the positions of the financial security of the enterprise and the unification of its level enabled the authors to develop a matrix of zones of the general position of the financial security of an enterprise where, depending on the combination of financial security levels, zones are distinguished from absolute financial security to financial danger.
The testing of each element of the proposed enterprise financial security diagnostic’s system on the materials of a selected group of enterprises of the oil-and-fat industry confirms the practical significance of the developed tools in the process of managing their general financial security.
Keywords: financial security, financial security level, financial security position, financial security of operating activities, financial stability, liquidity, oil-and-fat enterprises.
JEL Classification G30, M20, Q14
Formulas: 14; fig.:5; tabl.: 4; bibl.: 22.
FORMATION OF MANAGERIAL COMPETENCIES OF MANAGERS AND THEIR IMPACT ON THE COMPETITIVENESS OF THE FIRM AND THE LABOR MARKET IN UKRAINE
Authors: Kychko І. , Parubets О. , Kholodnytska А. , Perminova V. , Lytvyn S.
Published: October 2021

Abstract. The article identifies key factors influencing the labor market. The economic meaning of the concept’s «competence», hard skills, soft skills, their importance in the professional activity of the top manager has been investigated. The main advantages of hard and soft skills of the top manager have been ascertained. It has been proven that in contrast to hard skills, soft ones allow a manager to perform managerial functions (make decisions, organize and manage teams, large teams, negotiate effectively, delegate authority successfully, assign priorities, manage time, prevent conflict situations); increase the level of competitiveness of the firm; create new jobs; create financial, organizational prerequisites to meet the personal needs of employees. A method to determine the level of competence of managers has been developed, it will assess the level of their professional skills and its impact on the success of the organization.
It has been substantiated that the implementation of managerial competencies creates the prerequisites for increasing the competitiveness of the firm by making considered strategic decisions, conducting competent analytical work on the strengths and weaknesses of competitors, creating a favorable psychological climate, reducing a staff turnover.
Keywords: managerial, management competencies, soft skills, hard skills, employment, competitiveness, personal needs, labor market
JEL Classification M53
Formulas: 3; fig.: 2; tabl.: 1; bibl.: 21.
INNOVATIVE DEVELOPMENT MANAGEMENT NETWORK ENTERPRISES IN THE CONTEXT OF INCREASING THE EFFICIENCY OF FINANCIAL AND ECONOMIC ACTIVITY
Authors: Petrova I. , Viktorov B. , Zakharchyn G. , Bondarchuk N. , Melnyk T.
Published: October 2021

Abstract. For the network enterprises under research, the acquisition, organization of application of technologies, programmes, equipment which will improve economic, market, technical indicators, will provide the possibility to increase the general level of innovation has been suggested. To ensure the optimal selection, the use of innovative platforms for the selection of technologies, programmes, equipment has been proposed. Its application provides the possibility to identify the needs of innovative development of each of the enterprises under research and to develop individualized areas of innovation. The purpose of the article is to identify key problems of innovative development of Ukrainian network enterprises and to develop ways to improve its management on the basis of promising technologies. The methodology of assessing the state of innovative development of enterprises on the basis of four groups of indicators, namely the financial ones, the impact of innovative capacity on the level of international business development, staff composition, and logistics system, which has been implemented for five network structures on their primary information base, is presented. The expediency of adapting the Polish experience regarding the use of an innovative selection platform, which provides simulation modelling of the implementation of technologies and programmes, to the conditions and features of Ukrainian networks has been proved. Only network enterprises and their management system and innovative development were considered. The use of algorithms for commercialization of technologies, software that will allow the staff of research units of network structures to identify individualized needs of innovative development and develop individualized areas of innovation of the network structure, thus ensuring greater efficiency of innovation has been proposed. The results of the assessment made it possible to identify the main problems of innovation in network enterprises.
 Keywords: innovative development, simulation modelling, intellectualization, network interaction, network enterprises.
 JEL Classification O31, O32
 Formulas: 0; fig.: 4; tabl.: 2; bibl.: 15.
THEORETICAL СONСEPTUАLІZАTІON OF BАNKІNG RІSK MАNАGEMENT
Authors: Kuzmak O. , Kuzmаk O. , Bіlyk V.
Published: October 2021

Abstract. The article explore the theoretical aspects of banking risk management, its purpose, objects, subjects and advantages are singled out. Effective banking risk management should be considered as the main task of banking institutions in their development. From this research of theoretical foundations of banking  risk management, we consider it а new direction of scientific  research in Ukraine, so the theoretical and methodological developments of these problems are  relevant today. In order to solve these problems, we propose to distinguish between «management of banking risks» and «banking risk management». In the research of the theoretical foundations of banking risk management, the interpretation of these basic concepts was proposed. Consequently, the authors proposed defined «management of banking risks» as a process that includes methods and techniques for identifying, assessing, monitoring, controlling and forecasting bank risks, in order to achieve the main objectives of the banks. And «banking risk management» defined as а set of principles, means and forms of management of the bank’s activities related to risks. For the development of the theory of banking risk management the authors proposed identified and characterized his subjects and objects. It is determined that the object is risks of banks and economic relations at risk, and the subject is the employees of the structural units, which, through the application of knowledge, skills, information and financial resources, participate in the management of banking risks. In addition, the advantages of effective risk management in the activities of banks are determined. The lack of research on the theoretical aspects of banking risk management can lead to deepening of theoretical and methodological problems and may negatively affect in the practical activities of banks.
Keywords: management of banking risks, banking risk management, bank, subjects and objects of banking risk management.
JEL Classification G21, G28
Formulas: 0; fig.: 1; tabl.: 0; bibl.: 12.
FORMATION PRINCIPLES OF THE ORGANIZATIONAL AND ECONOMIC MANAGEMENT MECHANISM OF THE REGIONAL ENTERPRISE’S CREATIVE POTENTIAL
Authors: Zakharchenko N. , Horbachenko S. , Hrinchenko R. , Topalova I. , Fialkovska A.
Published: October 2021

Abstract. Purpose of the study — to provide theoretical and methodological substantiation of construction of organizational and economic management mechanism of creative potential of the region tourist company taking into account influence of factors of modern culture. The article presents theoretical, methodological and practical principles for building and implementing organizational and economic mechanism for managing the creative potential in the region, taking into account the current level of corporate culture. The solution to this problem is achieved by identifying the characteristics and principles of organizational and economic mechanism for assessing the creative potential of the region on the example of a travel company, for which the appropriate mechanism is built. The article substantiates the development of a comprehensive methodology for quantitative assessment of the creative potential of a travel company, which made it possible to determine their potential ability to introduce new products in the tourism business of the region. An effective condition for the introduction of such a technique in practice is the need for periodic use of both quantitative and qualitative approaches to the object of study in the process of in-depth study of its creative potential. Effective management of creative potential increases the company’s ability to market innovative services. Scientific novelty of introduction of the organizational and economic mechanism of management of creative potential of the enterprise in the region taking into account achievement of a modern corporate culture level.
Keywords: regulation, interaction, resource, indicators, state, innovations, synergy, system, business entities.
JEL Classification D21, O15, R10
Formulas: 4 ; fig.: 3; tabl.: 0; bibl.: 21.
MUTUAL CREDIT SOCIETIES OF NADDNIEPER UKRAINE IN THE CREDIT SYSTEM OF THE RUSSIAN EMPIRE (SECOND HALF OF 19th — EARLY 20th CENTURY)
Authors: Orlyk S. , Palchevich G. , Orlyk M.
Published: October 2021

Abstract. The problem of attracting financial resources for the growth of small and medium-sized businesses was and remains relevant at all stages of the market economy development, which actualizes market research in the historical context. The article provides a historical retrospective to the problem of the mutual credit societies (MCS) creation and activity in 9 Ukrainian governorates, that were part of the Russian Empire in the second half of the 19th — early 20th centuries.
The present paper makes attempt to examine the mechanisms and structure of lending, which was carried out by MCS in general. The objective is to establish the state of MCS’ development in the Ukrainian governorates. The paper also identifies the role of MCS in the lending system that had developed in the second half of the 19th — early 20th centuries in the Russian Empire.
It was used several scientific methods which includes an interdisciplinary approach and are characteristic of research in the economic history field. Various historical sources like published statistical data and archival documents and materials were used.
The study has found that the establishment and activity of MCS were focused on providing short-term loans to small and medium-sized businesses, that has been operating in governmental and provincial uyezd towns and cities where the banking system was poorly developed. It was carried out the analysis of development dynamic of quantitative and qualitative indicators of MCS activity. It was determined that the MCS share in the credit system of the Russian Empire constituted 5% in 1914. The study has found that rate of the MCS creating practice was influenced by many factors, which were mainly associated with unsuccessful financial reforms, belated legal regulation and weak episodic state support. The change in the structure of the credit-deposit and other operations provided by MCS has been processed. The range of banking services provided by MCS to their members and other clients was investigated.
It has been proved the value of the historical experience of MCS crediting and the possibilities of its use to provide financial support for the development of domestic business are outlined.
Keywords: Russian Empire, credit, crediting, loan, bank, mutual credit societies (MCS), banking system.
JEL Classification B17, N24
Formulas: 0; fig.: 8; tabl.: 1; bibl.: 35.
Main (Grundfrage) and leading (Leitfrage) questions about being: Claim for ancient understanding
Authors:   Saratov State University, Bogatov Mikhail A.
Published: October 2021

The article is devoted to the question of being in Heidegger’s fundamental ontology, namely, his claim to understand the ancient idea of being. In his work “Contributions to Philosophy (From Enowning)”, Heidegger distinguishes between the understanding of being as the being of everything that exists and his own understanding of being as such, out of connection with things. He calls the first point the “leading question” and attributes its authorship to Aristotle, the second one – “the main question”. The article discusses the relationship of these issues, the possibility of their formal coincidence and discrepancy between them. The first part of the article introduces the context of Heidegger’s thought. It deals with the “ontological difference” that Heidegger introduces in the framework of “Being and Time”, as well as with what transformation this difference undergoes in his later works, after the “turn” (“Kehre”). In the second part of the article, attention is drawn to the convergence and divergence of the “leading question” from the “main one” by clarifying the ontology of Aristotle. Particular attention is paid to various ways of understanding existence, in particular – an incidental and accidental existence. At the end of the article, the attempt will be made to reconstruct the direction of Heidegger's thought, based on the results of consideration achieved earlier.
The vector subject in the factual ontology of Q. Meillassoux
Authors:   Lomonosov Moscow State University, Devaykin Igor A.
Published: October 2021

The concepts of contingency, factuality, and correlationism introduced by Meillassoux are clarified in the article. The question of the contingency of the forms of correlation is revealed in the context of the functioning of post-Kantian philosophy. The contingency of the correlationist theories of a subject is established. The article substantiates the thesis about the dual position of the subject in the factual ontology: Meillassoux reaches the antisubjectivist contingency through a radical overcoming of the various paradigms of the subject, then, the philosopher recovers the position of a strong subject from the non-human contingency. Basically, the article deals with the ontological status, characteristics and factual ethics of the vector subject. It reveals the way in which Meillassoux thinks of the subject in the context of the radical unreasonableness: this is the simultaneous holding, on the one hand, the order of the actual given and, on the other, the contingency of the given and the subject. The factual character of the subject-object dichotomy restored by Meillassoux is clarified. It’s established that non-Hegelian dialectics is the main manner of navigating the subject in the contingent universe. The key property of the subject, its “vectorness”, is determined. The main characteristics of the actual and virtual World are highlighted. Furthermore, it’s investigated how the subject is activated in the direction of the virtual World. It’s noted that the thinking of the vector subject is more focused on temporality than on space. The ontological foundations of the “spiritual exercises” prescribed to the vector subject are analyzed.
Christian mystical experience in the panorama of transformations of non-classical ontologies of being-in-time
Authors:   Yuri Gagarin State Technical University of Saratov, Duplinskaya Yuliya M. , Friauf Vasiliy A. ,   Saratov State University
Published: October 2021

Trajectories of intersection and divergence between philosophical and religiously mystical versions of the ontology of being-in-time are studied in the article. It is concluded that the soul is constituted in qualitatively different time than “I”. If the soul is the junction of times, then “I” lives in the place of time breaking. The exit from time to eternity is preceded by the transformation of temporality by the junction of time in the modus of the present. In mystical traditions, such a transformation can be carried out in opposite directions: both the expansion of the present and the compression of the moment. A paradoxical roll-call is stated between the experience of the present in Christian mysticism and the theme of the present in non-classical philosophy. They agree that “I” can stay in the modus of the present not with his own efforts, but only in co-existence – joint existence. In Christian experience, this is the co-existence of synergy with God. In modern post-philosophy, God is replaced by the figure of the Other. Implications of such a substitution are being investigated. The uniqueness of the Christian version of the relation between time and eternity is seen in the provision on the gradation of qualitatively different times: both “timeless time” and “creature eternity”.
Problems of formation of environmental consciousness: Educational aspect
Authors:   Lomonosov Moscow State University, Komissar Alla В.
Published: October 2021

The formation of mass environmental awareness among the younger generation is one of the most pressing problems of environmental education that also needs support from state and public organizations, designed to ensure the continuity, accessibility and methodological content of its implementation in educational institutions of all levels. The article provides a brief overview of the historical and political preconditions for the established attitude to the environment in our country, and specifies the features of the manifestation of intrasystemic connections “nature-human-society”. In the course of the study the author tried to identify the most significant objectives of continuing environmental education in the face of the problem formation of Russian environmental consciousness. There were also drawn conclusions about the advisability of introducing a nature-oriented behavioral model and a functional philosophical paradigm into the educational and upbringing processes – both in order to achieve popularization of ecocentric and noospheric types of thinking. The enlightenment activation, development of empathy in all age groups of students (the whole population in the nearest future) and preservation of the environmental education continuum, regardless of the socio-political and economic situation are presented as the only possible options for a society wishing to embark on the path of preventing local and global ecological disasters.
The philosophical foundations of anthropological concept of Eduardo Viveiros de Castro
Authors:   Lomonosov Moscow State University, Naumov Nikita G.
Published: October 2021

The article discusses the contribution of the Brazilian anthropologist E. Castro to the formation of the post-structuralist method in anthropology. The analysis of the key notions of E. Castro’s concept (perspectivism, multinaturalism, equivocation) is proposed, according to which the subjectivity of a human is not unique and is one of the positions within the framework of the universal perspectivist structure of the world. The analysis of the sources and ethnographic data with which E. Castro worked is carried out, and the reaction of the academic community to his research, methods and intellectual moves for the transformation of the anthropological discipline itself is considered. By means of a critical approach to E. Castro's program and the analysis of its reception by his anthropological colleagues, it is revealed that the ontological turn in anthropology in E. Castro’s understanding is an attempt at a theoretical inversion, in which the premise of the unity of nature, which is technically a conceptually indefinite remainder of the ethnological classification, is replaced by the postulation of a fundamental plurality of conditionally independent agents (in the manner of G. Leibniz’s monadology). Ontology is understood here as a kind of hierarchical predicate through which the Amerindian societies are denied the subjectivity of their ways of creating a picture of the world and at the same time the epistemological basis of the dominance of Western modernity is laid. As a result of generalizing the data, the author gives a critical position in relation to the key notions and methods of E. Castro. The author comes to the conclusion that projects for expanding the non-trivial use of E. Castro’s tools also inherit its conceptual features, the ambiguous nature of which is revealed in the text of the article: the costs of “ontologizing” of anthropology, the utopian nature of ideas about access to pre-colonial thought and an even more universalist regime of dominance of modern epistemology.
Freedom and inequality: On the problem of the history and philosophy of liberalism
Authors:   Saratov State University, Rozhkov Vladimir P.
Published: October 2021

The article is devoted to the study of the problem of the doctrinal identification of freedom and inequality by classical liberalism and neoliberalism. Identifying the features of the naturalistic and theological approaches to the manifestation of inequality in human communities, the author notes the philosophical justification of the legal argumentation of inequality in the theories of natural law and the social contract of modern thinkers. The appeal to the value dynamics reflected in the slogans of the French revolution of the 18th century allows the author to reveal the gradual displacement of the priorities of “Equality” and “Brotherhood”, which were put forward by the revolutionary democracy, by the liberal movements. The final statement of Locke’s version of the orientation of classical liberalism on the triad “Freedom. Property. Life”, according to the author, logically determines the identification of freedom with inequality, and equality with slavery by representatives of liberal circles. The development of the concepts of “social solidarity” by the theorists of neoliberalism, according to the author’s proof, does not change the liberal attitude to “freedom in inequality”. The analysis of the categories of freedom and inequality allows the author to formulate the contradictions of this provision. The article concludes that with the aggravation of the derived contradiction to the maximum, the risk of self-denial of liberalism increases.
Risks of religious socialization in a post-secular society
Authors:   Saratov State University, Ruchin Vladimir A. , Ruchin Alexey V. ,   Yuri Gagarin State Technical University of Saratov
Published: October 2021

The article presents the search for effective steps to minimize interfaith tension. The authors reveal the essence of traditional introduction to religion in the modern information environment. Digital technologies, on the one hand, expand the horizons of the possible, but on the other hand, the personality breaks away from natural communication, and as a result, the internal system of spiritual landmarks is disturbed. And then the human sensible world easily switches to another type of communication due to his or her natural need for sympathy and care – to virtual communication. The current situation related to the digital technologies is exacerbated by the consequences of the cultural disruption of the past century and by the hyperactivity of aggressive liberal missionary work. Russian society is forced not only to take into account, but also to resist sectarian attacks on the images of national cultures. The system of values of Russian culture traditionally represents the space for the struggle between good and evil in the name of achieving the spiritual ideal. An elusive ideal in a transitive postsecular society poses significant risks of harmonization of cultural and religious traditions. That is why the main focus of the article is on the stabilization of social life through the development of the principles of the optimal model of religious socialization.
Theoretical study of the definitions of the concepts “psychomotor skills” and “psychomotor abilities”
Authors:   Pyatigorsk State University, Naumova Tatiana V.
Published: October 2021

In the article the author presents a description of the historical and theoretical analysis of the changing views of scientists – from classics to contemporaries-on the content of the conceptual and terminological apparatus for studying psychomotor phenomena. The purpose of the work is to study and analyze scientific approaches to the definition of the concepts of “psychomotor” and “psychomotor abilities”, as well as to identify the constituent and system-forming components of the phenomena behind them. The author raises the question of the need to introduce a generally accepted definition of the concepts under study. The study also identifies the main scientific directions of the problem of the development of human psychomotor abilities. The author has built a logical and historical sequence in the development of this problem, as well as considered various theoretical and applied aspects of the study of the phenomena of psychomotor and psychomotor abilities. The content of the conceptual and terminological apparatus of the definitions “psychomotor” and “psychomotor abilities” is specified. The article analyzes more than two dozen definitions of reflexive concepts, which reflects the most complete picture of the currently existing theoretical developments in the description of the studied problem of psychomotor phenomena and emphasizes its relevance.
Homo Digitalis: Request for a new personality configuration
Authors:   Saratov State University, Ryaguzova Elena V.
Published: October 2021

The article presents the results of scientific reflection, the object of which is Homo Digitalis as a representative of the modern digital society. The aim of the article is to study the emerging configuration of the individuality of Homo Digitalis as a response to the demand of the digital world. Based on the theoretical and methodological foundations of the study of individuality in the context of different directions and approaches, the definition of individuality is formulated as a complex hierarchically organized system of interconnections of different levels in the sovereign, original and reflected subjective world of a person, based on a constructed picture of the world, value-appropriated and meaningful mastered form of being. The article shows the transformations of individuality representations caused by the development of information and communication technologies, a change in the ontological status of digital devices and a person’s dependence on them, the frequency and density of personal interactions with various Others in the digital environment and the discrepancy between the real and digital personality, digital and personal identity, as well as specific features digital subjectivity. It is established that the newly formed personality configuration of Homo Digitalis acts as a response of Homo Vitrualis to the request of a rapidly developing digital society. The applied aspect of the problem under study is the possibility of using the results of the conducted scientific reflection in the educational process, as well as in consulting practice.
Ways of coping with lockdown during COVID-19 pandemic: Positive approach to the analysis
Authors:   Saratov State University, Frolova Svetlana V. , Vysotskaya Khristina A. ,   Saratov State University
Published: October 2021

This research is a response to topical objectives of studying adjustment abilities of human psyche in the situations of global uncertainty and potential threat to human life. The research is aimed at the insight into the ways of coping with lockdown during COVID-19 pandemic. The goal was achieved within the positive approach employed to find psychological resources that encourage successful and subjectively satisfactory solution to a difficult life situation. The research is based on the author’s psychological questionnaire with the use of quantitative scale of subjective assessment. The questionnaire helped gather information about the influence of lockdown on the psychological well-being and about the changes in human character and behavior. The study involved 306 people (246 women and 60 men) aged 18 to 67. The authors revealed that satisfaction with one’s well-being during lockdown positively correlates with the ability to see positive aspects of a situation, with learning new methods of self-regulation, with new interests, with encouraging one’s own creativity and sense of humor, with willingness to enjoy opportunity to finish things that were once postponed, with aspiration to understand oneself and other people and to experience the sense of unity with the whole world.
Main difficulties in the development of the assessment competence of teachers
Authors:   Kuzbass Regional Institute of Advanced Training and Retraining of Educational Workers, Vladimirova Larisa M.
Published: October 2021

This article discusses the relevance of the problem of teachers readiness to develop assessment competence. A modern teacher should have professional competencies to adequately and objectively assess not only the quality of educational planned results of students, but also the quality of their own educational activities. To implement new and modern procedures for evaluating and controlling the quality of professional and educational activities, every teacher must have the desire and willingness to develop evaluation competence. In accordance with the normative documents, such as the Federal Law “On Education in the Russian Federation”, the State Program of the Russian Federation “Development of Education” for 2013–2020 and the Federal State Educational Standard of Primary General Education, the problem of developing the assessment competence of teachers in modern conditions has become very relevant and important recently. This study was conducted on the basis of Kuzbass Regional Institute of Advanced Training and Retraining of Educational Workers, in which we used theoretical and practical analysis, as well as observation, focus group discussion, survey and questionnaire survey of primary school teachers. The concept of “evaluative competence” is considered by us as an important and necessary component of educational activity, which is included in the structure of the teacher’s professional competence.
Modern American school during the crisis of the colorblind racial ideology
Authors:   Smolensk State University, Saveleva Olga E.
Published: October 2021

The article analyses the ideological crisis, which the US system of education faces nowadays. It evaluates the colorblind racial ideology that has remained predominant for several decades, its basic features, strong and weak points, and a number of social racial problems, which arose due to the prevalence of this ideology in schools and colleges of education in the USA. The author brings a set of reasons given by supporters of the considered ideology, and proves the fact that despite its original right-mindedness this ideology often gives reverse results. The study dwells upon the ways of how the colorblind racial ideology negatively influences the educational process of the black US citizens. It also highlights the XXI century’s alternative trends, which advocate for multicultural education and encourage instructing people on racial problems and interaction. The conclusion goes that the search of optimal ways to integrate the culturally relevant pedagogy into the USA’s system of education has started but is still far from being completed, which provides space for a wide range of further scientific and methodological research.
Characteristics of the reflexive component of students’ self-expression culture
Authors:   Kemerovo State Institute of Culture, Churekova Tatyana M. , Omelchenko Elizaveta A. ,   Novosibirsk State Pedagogical University
Published: October 2021

Modern professional activity involves the active use of reflection by a person in order to find «points of growth» for the successful construction of his/her own career. Accordingly, the task of facilitating the development of students’ reflexive skills during the period of professional training by teachers is of particular importance. The article presents the authors' view on the solution of the problem, consisting in considering these skills as part of the reflective component of the students’ self-expression culture. The purpose of the article is to describe their characteristics. To achieve it, the study was conducted, which involved 120 students of the Institute of Childhood of Novosibirsk State Pedagogical University. Based on the data obtained, a conclusion was made about such characteristics of the reflective component of the students’ self-expression culture as the prevalence of reflection in relation to one’s activity in comparison with the comprehension of professionally important qualities or behavior, the presence of difficulties in trying to put oneself in the place of another person, when analyzing the reasons for one’s failures or successes. Introspection is used more often than quasi-reflection or systemic reflection. The self-esteem of most students is adequate. There are significant difficulties in assessing the performance of various elements of the mastered professional activity. The authors concluded that special work is needed to improve the characteristics of the reflective component of students’ self-expression culture in the process of vocational training.
Investigating the Correlation between Growth Differentiation Factor 15 Serum Level and its Gene Expression with Psoriasis and its Severity
Authors: Akbari Hossein , Talaee Rezvan , Zaker Seyedeh Fatemeh , Nikoueinejad Hassan
Published: October 2021

Psoriasis is a chronic inflammatory dermatitis characterized by an inflammatory epidermal hyperproliferation. Growth differentiation factor‐15 (GDF-15), a member of the transforming growth factor‐β family, has immune modulatory roles in autoimmune condition of Psoriasis. This study aimed to evaluate the relationship between GDF-15 serum levels as well as gene expression with psoriasis and its severity.
This case-control study was performed on 45 patients with psoriasis Vulgaris and 45 healthy individuals. The severity of the disease was determined based on the psoriasis area and severity index (PASI score). Serum levels of GDF-15 were measured by enzyme-linked immunosorbent assay (ELISA) and its gene expression in peripheral blood mononuclear cells was quantified by real-time polymerase chain reaction (RT-PCR).
The mean serum levels of GDF-15 in patients and controls were 1.98±1.57 ng/mL and 0.93±0.48 ng/mL, respectively. GDF-15 gene expression was measured as 9.7±6.6% in the patient group and 7.6±2.5% in the healthy group. The mean of GDF-15 serum levels in mild, moderate, and severe cases of psoriasis were 0.45±0.35, 2.27±0.7, and 3.5±1.6 ng/mL, respectively, indicating that elevated serum levels of GDF-15 correlate significantly with disease severity. The mean of GDF-15 gene expression in the mild, moderate, and severe forms of psoriasis were 5.25±3.2, 7.6±2.8, and 17.8±5.7, respectively which indicate a significant relationship between GDF-15 gene expression and psoriasis severity.
Based on this study, in psoriatic patients, GDF-15 serum levels and gene expression are significantly higher than those in healthy controls. Such values were correlated with disease activity, especially in severe cases. Therefore, GDF-15 may be used as a prognostic marker of psoriasis.