bluuebunny/crossref_metadata_2025 huggingface dataset:
ДОКУМЕНТУВАННЯ ТА ОБЛІК КАПІТАЛІЗАЦІЇ ВИТРАТ У КОРПОРАТИВНИХ ОБ’ЄДНАННЯХ ВИДОБУВНИХ ГАЛУЗЕЙ
Authors: Крупка Я. , Назарова І. , Порохнавець Я. , Дубіль О.
Published: December 2021

Анотація. Розглядаються питання капіталізації витрат у видобувних галузях як важливого напряму зміцнення економіки, поліпшення матеріального забезпечення добувної та переробної промисловості, джерела наповнення бюджету України. Уточнено основні поняття, що стосуються капіталізації,  перетворення витрат в активи підприємства, а також рекапіталізації — наступної стадії перетворення капіталу, коли попередні витрати змінюють свою форму, місце у структурі активів, але ще не впливають на кінцеві фінансові результати діяльності, та декапіталізації — списання частинами або повністю раніше капіталізованих витрат на фінансові результати підприємства. Визначено роль бухгалтерського обліку як важливого інструменту у здійсненні капіталізаційних процесів.
Відзначено особливості документування капіталізації витрат у видобувних галузях і відображення таких операцій у системі бухгалтерського обліку на різних етапах природокористування. Запропоновано способи капіталізації витрат на окремих стадіях діяльності корпоративних об’єднань, що здійснюють видобування і переробку корисних копалин. На підготовчій стадії видобувного процесу пропонується капіталізовувати витрати в нематеріальні активи у формі набуття прав на користування природними ресурсами з оцінкою їх за ринковими методами. Витрати з підготовки  родовищ, кар’єрів запропоновано визнавати в обліку як витрати майбутніх періодів і списувати на поточні витрати операційної діяльності частинами протягом тривалого періоду. За рахунок операційних витрат рекомендовано створювати також забезпечення для покриття витрат, що виникають на стадії завершення інвестиційного проєкту з видобування і переробки корисних копалин. Такі зарезервовані кошти потрібні для покриття значних витрат при закритті місць видобування, рекультивації порушених земель, їх приведення до природного стану та виконання інших робіт екологічного напряму.
Ключові слова: облік, документування, капіталізація, декапіталізація, витрати, добувні галузі, корпоративні об’єднання.
Формул: 0; рис.: 1; табл.: 4; бібл.: 16.
INCOME AND FINANCIAL STABILITY OF UNIVERSITY: SECTORAL APROACH
Authors: Yurchyshena L. , Laktionova O. , Matviychuk V.
Published: December 2021

Abstract. The article synthesizes methodological approaches to assessing the financial stability of universities, identifies ambiguity in the choice of evaluation indicators. Approaches to understanding and assessing financial stability are identified: strategic, according to which financial stability is achieved through the ability of universities to diversify revenues, expand their own sources of funding, optimize costs, reduce dependence on public funding by making flexible financial decisions; current, which characterizes the ability of universities to balance revenues and expenditures, maintain a sufficient level of solvency and create a positive current financial space. Conceptual tools of financial stability of universities based on an integrated approach are formulated.
The peculiarities of the influence of the sectoral aspect of the university activity and the corresponding potential of income formation on its financial stability are investigated. The results of the study are based on a sectoral approach to the distribution of universities (classical, technical, and economic), due to the specifics of contingent formation in relevant specialties, public financing priorities, their competitiveness in the market of educational services, the ability of universities to diversify and expand their funding. The assessment of financial stability is carried out in terms of the income approach, the ability of universities to generate income, cover costs and create a positive financial space. Technical and classical universities have the highest share of public funding due to priority specialties according to the government policy. Today the tuition fee at Ukrainian universities is much lower compared to public funding, so the growing share of fee-paying students does not have a positive effect on the financial stability of universities. According to the results of the analysis, it was found that the net financial results of universities do not depend on the sectoral and regional affiliation, status, size of the university. However, the ability to make effective financial decisions within the autonomy of universities, balance income and expenditure, form a sound financial structure, find additional sources of income to meet current and strategic financial obligations of the university are the preconditions for financial stability of universities.
Keywords: income, financial stability, university, high education institutions, financial results.
JEL Classification I21, I22
Formulas: 0; fig.: 5; tabl.: 0; bibl.: 28.
ASSESSMENT OF THE PROSPECTS FOR RESTORING THE FINANCIAL SECURITY OF THE STATE
Authors: Shmygol N. , Galtsova O. , Krylov D. , Semenov A. , Shaposhnykov K.
Published: December 2021

Abstract.In the modern period of economic governance, the assessment of the financial security of the state takes place in different directions, different groups of indicators, different methods. Mainly in scientific works, there is a desire for bringing the various components of the assessment of financial security to an integral indicator, taking into account the normalized values of individual indicators, which requires an assessment of their weight and always contains certain subjectivity through the involvement of experts in this process. Considering that the financial system of any country is the basis for the functioning of the economy, and Ukraine has a complex of accumulated socio-economic problems that constantly accompany it, this predetermines the high relevance of this area of research in recent decades. Considering approaches to assessing the level of financial and economic security, it is necessary to refer to the Methodological Recommendations for calculating the level of economic security of Ukraine, in which for this purpose the method of reconciling their estimates with individual systems of advantages that are not publicly available was used. Therefore, in this study, when forming this system of preferences, which affects the direction of the formation of the national strategy of financial and economic security, it is proposed to use the existing cause-and-effect relationships between its components. Taking into account these cause-and-effect relationships and according to the introduced symbols, a matrix of paired comparisons was done by expert means, which determines the direct impact of some components of the country’s financial security on others. The analysis which is made in the article it possible to assess the dynamics in all areas of financial security on the basis of group indicators and identify the most problematic indicators. On the other hand, such an assessment does not give an idea of which risk zone certain indicators belong to, since each of them has its own limits of acceptable values, which is indicated in the article. This direction requires further research and will help determine whether the current state of the state’s financial security belongs to a particular risk zone.
Keywords: assessment of financial security, financial system, integral indicator, budget security, currency security.
JEL Classіfіcatіon G17, E22, E66
Formulas: 2; fig.: 0; tabl.: 3; bibl.: 20.
ПОКРИТТЯ ІНФОРМАЦІЇ У ФІНАНСОВІЙ ЗВІТНОСТІ: ПРАКТИЧНИЙ ДОСВІД ЗАСТОСУВАННЯ МСБО І МСФЗ
Authors: Ярмолюк O. , Губарик О. , Саванчук Т. , Дмитренко О. , Хомяк Н.
Published: December 2021

Анотація. Інформаційні запити глобалізованого суспільства змушують суб’єктів господарювання формувати фінансову звітність, здатну задовольними вимоги всіх зацікавлених сторін. Мета статті — оцінити, яку інформацію суб’єкти господарювання розкривають у фінансовій звітності, складеній за МСБО і МСФЗ, та які колізії при цьому виникають. Теоретико-методологічні аспекти результатів діяльності вчених доводять значущість розкриття інформації у фінансовій звітності, складеній за МСФЗ. Разом з тим відкритим залишається питання розкриття інформації у фінансовій звітності, з урахуванням потреб поточної діяльності підприємств. З огляду на це постає потреба: дослідження забезпечення користувачів фінансової звітності інформацією, розкриття якої передбачають міжнародні стандарти; перевірка гіпотез щодо існування необхідності дослідження відмінностей видів фінансової звітності, формування і подання якої передбачають МСФЗ і МСБО, та перегляду довгострокового зобов’язання в разі його дострокового погашення. На основі аналізу встановлено, що інформацію, обов’язкову до розкриття у фінансовій звітності, обумовлює вид фінансової звітності. Проведене дослідження свідчить про наявності в МСФЗ прогалин у порядку складання та інформаційного наповнення комбінованої звітності. Запропоновано комбіновану фінансову звітність складати суб’єктам господарювання, які з тих чи інших причин не відповідають вимогам МСФЗ 10. Установлено, що важливою умовою достовірного відображення у Звіті про фінансовий стан інформації щодо довгострокового кредиту є необхідність проведення аналізу здатності підприємства його дострокового погашення, зокрема протягом року. Запропоновано розглядати частину довгострокового кредиту у формі платежів, які слід погасити протягом дванадцяти місяцівз дати складання звітності як поточне зобов’язання. Такий підхід потребує перекласифікувати наявний кредит із довгострокового в поточні зобов’язання, що призведе до подальних змін оцінок грошових потоків, коригування балансової вартості зобов’язань. Результати дослідження можуть бути використані практиками в різних галузях економіки при формуванні фінансової звітності за МСФЗ.
Ключові слова: фінансова звітність, звітність за МСФЗ, фінансові результати, підприємство, стандарти, облік, МСФЗ, МСБО.
Формул: 0; рис.: 1; табл.: 1; бібл.: 19.
CONCEPTUALIZATION OF THE MODEL FOR INNOVATIVE DEVELOPMENT OF THE ECONOMY OF UKRAINE IN THE CONTEXT OF DECENTRALIZATION
Authors: Kotelenets А. , Datsii N. , Filipova N. , Petryk O. , Kaplenko H.
Published: December 2021

Abstract. The article proposes scientific and methodological provisions for formation of the management model for innovative development of the economy of Ukraine on the basis of the general concept of socio-economic systems, taking into consideration the prerequisites and principles of a single system for implementing the goals of the model. Such a model includes the concept of innovative development, innovation strategies, innovation policy, and the mechanisms for innovative development management. It has been established that the formation of an effective management model of innovative development of the economy of Ukraine on the basis of adaptability and ability to provide a synergistic effect is possible provided striking the balance between the components with different potentials with a focus on natural potential. It has been identified the criteria for assessing the effectiveness of the management model for innovative development of the economy of Ukraine, which characterize the achievement by the country of a certain level of equipment and technology, the level of economic growth, welfare, and health of the population, intellectualization of society, environmental and economic security, etc. Further stages of decentralization in Ukraine and its impact on the economic development have been identified as follows: 1) deconcentration of power and resources; 2) adherence to the principles of the devolution of power; 3) power and resources will be distributed between traditional public authorities (state and self-governing) and market and public structures; 4) introduction of the newest models of public management of the economy. The priority tasks and features of the management model for innovative development of the economy of Ukraine in the context of decentralization are: 1) need to conduct research that will promote the use of opportunities for the progressive development of genetic research, combining an effective management system and technologies that complement the relevant achievements of genetics; 2) reducing the time for funding research, adapting the positive experience of highly developed countries; 3) formation of organizational and institutional structure aimed at simplifying the process of formation and implementation of economic innovations in Ukraine.
Keywords: innovations, economy, management, innovation potential, development, model, competitiveness, decentralization.
JEL Classification О10
Formulas: 0; fig.: 2; tabl.: 1; bibl.: 13.
LEGAL SUPPORT OF SOCIO-ECONOMIC DEVELOPMENT MODEL GENESIS IN POST-INDUSTRIAL SOCIETY
Authors: Ortynskyi V. , Tsymbaliuk М. , Hobela V. , Kashchuk М.
Published: December 2021

Abstract. The purpose of the study was to generate legal support of the socio-economic development model genesis in post-industrial society. Fulfillment the research purpose requires solving several problems. Firstly, to determine the characteristics, components and directions of socio-economic development in post-industrial society. Secondly, to carry out a theoretical analysis of the basic concepts of socio-economic development transformation and to evaluate them. Furthermore, to determine the priority concept of transformation accordingly to the post-industrial development requirements. Thirdly, to develop the main directions of legal support for the formation of a model of socio-economic development of post-industrial society. Several environmental and economic crises, as well as the need to reconstruct the theoretical model of socio-economic development in post-industrial society, made the study relevant. Accordingly, the study intended to identify priority fields of legal support of socio-economic development model genesis. Based on the results of the evaluation of the basic concepts of socio-economic development transformation, the model of socio-economic development in post-industrial society was formed. Accordingly, the main directions of legal support of these processes were developed. The study provides a theoretical analysis of the basic concepts and components of the model of transformation of socio-economic development. An algorithm was developed and the evaluation of these concepts and components was performed, which allowed identifying the most optimal concept and relevant components. Based on this analysis, a socio-economic development model in a post-industrial society has been developed. The directions of legal support of the process of formation of such model were developed.
Keywords: post-industrial society, greening, de-growth, socio-economic development, human capital, Kendall’s method, legal support.
JEL Classification F29, K19, K23, O11
Formulas: 2; fig.: 3; tabl.: 1; bibl.: 27.
FINANCIAL SUPPORT OF CULTURE, TOURISM AND CREATIVE INDUSTRIES IN UKRAINE: OPPORTUNITIES AND PROSPECTS
Authors: Dashchuk Y. , Matviichuk L. , Lepky М. , Sidoruk S.
Published: December 2021

Abstract. In the article the main sources of funding for cultural, tourism and creative industries in Ukraine were defined. The importance of building effective financial support for initiatives in this area was justified. The activities of the Ukrainian Cultural Foundation as a state institution responsible for the preservation of cultural heritage and development of Ukrainian culture in the context of current world trends were also analyzed. It was determined that the amount of funds allocated to the sphere of culture occupies a larger share in the budgets of most EU countries, compared to Ukraine. The importance of creative industries as a tool to intensify tourism activities at the regional and national levels was revealed. It was proved that the Ukrainian Cultural Foundation is an institution designed to create a new model of competitive promotion and multi-vector support of initiatives in the field of culture and creative industries. In these industries professionals, institutions and communities — the main groups of beneficiaries — act as partners for generation. new meanings and preservation of cultural capital necessary for the dynamic development of society. The analysis of state strategic documents, in particular the S­­tate Strategy for Regional Development 2020, showed that the areas of probable common interests of tourism, culture and creative industries are quite clearly defined and relate to historical and cultural heritage, museums, historical and monumental arts, architecture, archeology; original folk culture, customs, traditions, rituals, including national minorities. The new state strategy for regional development — 2027 focuses on the role of national and regional cultural and tourist routes. Sectoral strategies and international programs operating in Ukraine provide a detailed description of the area of probable common interests of culture and tourism. It was proved that an effectively built state financial support for initiatives in the field of culture, tourism and creative industries promotes cooperation between government, business and civil society, creates favorable conditions for effective and efficient investment, ensuring transparent, effective dialogue between all stakeholders to achieve stable results in the creation of a cultural product, the development of civil society and the internationalization of Ukrainian culture.
Keywords: tourism financing, financial cultural policy, creative industries, project management, grant activities, budget funds, tourism development.
JEL Classification L83, R5, Z18
Formulas: 0; fig.: 3; tabl.: 9; bibl.: 12.
Patrimônio, Religião e Identidades na cidade de Goiás
Authors: Campos Yussef Daibert Salomão de , Santos Fernando Martins dos
Published: December 2021

A Cidade de Goiás, fundada em 1727, foi capital do Estado por mais de 200 anos. Durante toda a história – e, em especial, no processo de sua patrimonialização –, sua relação com a religião católica esteve presente, e, já no século XVII, foram construídas oito igrejas. Eram nelas que os vilaboenses tinham contato com a arte, principalmente, a partir do século XIX, com as obras de Veiga Valle. A possibilidade de transferência da Capital sempre foi um assunto recorrente pelos governantes, fato que acabou ocorrendo em 1937. Com receio de que a cidade desaparecesse, os vilaboenses apegaram-se ao que mais se orgulhavam: sua história, criando a narrativa da cidade de Goiás ser o berço da cultura goiana. Para isso, usaram o tombamento da cidade, fato que iria afirmar a identidade vilaboense como berço cultural goiano. Dessa maneira, o destaque foi para suas igrejas coloniais e arte sacra, que foram os primeiros bens tombados na cidade.
Seismic gravimetric modeling in geological problems of Saratov region sections
Authors:   Saratov State University, Volkova Elena N.
Published: December 2021

Geological and geophysical modeling is a modern and classic method of processing and interpretation, which is relevant in the segment of geological exploration of any geophysical method. The article presents the material of two-dimensional modeling based on the results of gravity and seismic exploration in the licensed areas of the Saratov region.
Magnetostratigraphy of Turonian – Santonian strata on the Samara Right Bank
Authors:   Saratov State University, Guzhikova Anastasia A. , Grishchenko Vladimir A. ,   Saratov State University, Fomin Vladimir A. ,   Saratov State University, Baraboshkin Evgeniy Yu. ,   Moscow State University, Shelepov Dmitry A. ,   Saratov State University
Published: December 2021

The paper presents the results of petro- and paleomagnetic studies of two sections of Turonian – Santonian on the Samara Right Bank – near Novodevichye, Podval’e villages and detailed geological description of the Novodevichye section. The magnetostratigraphic subdivision and detailed correlation of the sections were carried out. Unknown unconformity in the Podval’e section was recognized. Reverse polarity corresponds to a significant part of the Coniacian – Santonian deposits, the presence of which contradicts the existing ideas about the regime of the Turonian – Santonian geomagnetic field, but partly agrees with the data on deposits of the same age found in other sections in the Volga region.
Oil as the result of lithogenesis complicated by intensification of tectonic-hydrothermal activity (on the example of Western Siberia)
Authors:   Saratov State University, Korobov Aleksandr D. , Korobova Lydmila A. ,   Saratov State University
Published: December 2021

The paper is meant to prove that structural reconstruction of riftogenic basins is accompanied by the intensification of tectonichydrothermal activity. It controls the mobility of gaseous-liquid hydrocarbons during their primary and lateral migration in the process of deposit formation. The intensity index of tectonic-hydrothermal activation is equal to the ratio of maximum paleotemperatures of gaseous-liquid inclusions to the paleotemperatures calculated from vitrinite reflectance values. This parameter determined in the same intervals of a geologic section reflects the level of paleothermal incongruity in the natural system. It can be used to make predictive estimates of the areas for hydrocarbon materials. The values of this parameter vary in the range of 1.5–2.5 in promising riftogenic areas with the source rocks in the temperature zone of 80–160°С due to conducive heating.
Current problems in the North Caspian depression geology and oil and gas prospects
Authors:   Saratov State University, Rikhter Yakov A.
Published: December 2021

The deep structure and formation of the North Caspian (Precaspian) depression have not been fully understood due to the scarcity of depth studies at 18–22 km. The existing concepts and hypotheses are clearly insufficient to interpret the unexplained facts. New approaches and research efforts are necessary to solve the old problems. The current state of the depression deep structure problems is reviewed, and the existing explanation flaws are demonstrated. The depression consolidated crust has oceanic and riftogenic origin as it has been suggested by the author before. This explanation is supported by the Astrakhan deposit D-2 deep well core data. The Astrakhan-Aktobe zone arched uplift genesis, formation and role in the carbonate platforms emergence are discussed. Deep geothermy and fluid dynamics problems, as well as recent geophysical data are considered in view of the North Caspian depression hydrocarbon prospects.
“Genre”: A nomadic concept or an aesthetic universal?
Authors:   Saratov State University, Tarasova Irina A.
Published: December 2021

The article raises the problem of the metadisciplinary interpretation of the term “genre”, which can be equally well defined as a nomadic concept or as an artistic universal. The author focuses on the question of the configuration of features defining the concept of genre in philology, art history, and musicology. Taking as a basis the general aesthetic principles of genre specification – functional, thematic, and structural – the author analyzes their genre-forming potential in various artistic forms and comes to the conclusion that understanding genre as a communicative and formally meaningful category provides an interdisciplinary dialogue, but at the same time, genre dominants can be different. For speech genres, such a dominant is a communicative goal, for painting genres – a subject content. The semantic parameter of the genre is interpreted in a similar way in literary criticism and musicology. The division into primary and secondary genres is a common feature for both philology and musicology. The structural parameter includes compositional features and elements of genre style, and the specific weight of this parameter is especially high in canonical (protoliterary and literary) and primary musical genres. The meaning of the structural features of the genre is inversely proportional to the visualization of an artistic form. This parameter is least significant for the genre identification of a painting.
Ironical edification
Authors:   Pushkin State Russian Language Institute, Karasik Vladimir I.
Published: December 2021

The paper deals with ironic edification – autosemantic utterances which contain critical evaluation of human shortcomings expressed in derisive assertion of absurd, or pretentious, or malicious behavior certain people manifest. They make a specific class of proverbs, aphorisms, and miniatures of modern network discourse. They are heterogeneous and vary from profound observations of human character up to banalities used to amuse a down-home partner, from witty phrases up to acid black humour. They are very common in everyday conversations and serve to help interlocutors express their understanding of hidden manipulations they are exposed to. Structurally they may be simple and composite, the former are integral sentences expressing a certain attitude to norms of behavior, the latter are judgments which consist of two parts, in the first part a certain positive norm of behavior is expressed, and in the second part it is denied. Their integral semantic content is a frame which expresses a concessive juxtaposition of values, pragmatically they promote important assumptions about realistic evaluation of human nature, and their most relevant syntactic feature is a ludic allusion to well-known texts or events.
Speech genre of an expert report in the context of communicative goal-setting
Authors:   Prof. V. F. Voyno-Yasenetsky Krasnoyarsk State Medical University of Ministry of Healthcare of the Russian Federation, Volynkina Svetlana V.
Published: December 2021

The article studies a speech genre of an expert report. The study focuses on the realization of the most significant genre-forming feature – the communicative goal of an expert report. Scientific novelty is connected with the fact that an expert report is studied in the context of being a result of speech activity; within the theory of speech genres and communicative linguistics. The article focuses on the basic characteristics of the genre, its communicative goal-setting peculiarities, and the influence of an expert report type on the communicative goal realization. The analysis shows that the speech genre of an expert report is included into the terminological and actual boundaries of a wider and larger phenomenon, known as a speech event, which is realized by a set of speech genres and represents a form of organization of communication with certain participants. As a speech event, an expert report possesses a complex ritualized nature which makes it possible to define it as a complex speech event. The article studies the speech genre of an expert report as a leading genre of a speech event with the same name. The analysis has found out a dual trend of an expert report in communicative goal-setting, represented by: 1) information communication (informative objective) and 2) evaluation expression (evaluative objective). The balance between the two objectives is determined by an expert report type. Expert reports of traditional (special-purpose) type are found to appeal to consciousness and logic with the informative illocution being a predominant goal; while in case of humanitarian expert reports, subjective emotional experience and assessment serve the same purpose being applied in practice in the dominating evaluative illocution.
Speech portrait of O. Mandelstam (On the methodology of philological evaluation of poetic idiolect)
Authors:   Volgograd State Pedagogical University, Moskvin Vasilii P.
Published: December 2021

The article develops an algorithm of philological evaluation of a poetic idiolect, determines the components of the language competence of its carrier; on this basis presents the speech portrait of O. Mandelstam in the context of modern Russian poetry. The study shows that the linguistic competence of the poetic idiolect carrier is represented by two components: 1) speech culture competence, the level of which is inversely dependent with respect to the number of a) the orthological ans stylistic mistakes made by them; b) their types and subtypes; 2) elocutive competence, the level of which is determined by the number of stylistic techniques used by them. The evaluation of the speech culture competence is possible on the basis of a general typology of speech errors; for this purpose, a list of typical for modern poetic speech errors and shortcomings is compiled: if these errors and shortcomings regularly appear in the author’s texts, this indicates that he has problems in this area. The proposed test allows to identify poets with impeccable cultural competence and those whose competence leaves much to be desired. The evaluation of the elocutive competence is made on the basis of the general typology of figures (including rhythmic ones) and semantic transfers. One of the most significant criteria for evaluating elocutive competence is an ability to produce new stylistic techniques and speech genres, i. e. its creative component, in this aspect O. Mandelstam appears as a creator of at least two speech genres that have become a familiar attribute of modern Russian poetry: 1) an acromonosyllabic verse with a terminal spondaic caesura; 2) a free dolnik formed through the procedure of secondary verse division.
Several documents on the history of everyday life of students of the Kyiv-Mohyla Academy in the eighteenth century
Authors: Mytsyk Rev. Yurii
Published: December 2021

This publication presents the inventory of the documents related to the history of the Kyiv-Mohyla Academy in the eighteenth century. The documents belong to the collection of the Institute of Manuscripts of the National Library of Ukraine named after V. Vernadsky, and they have not been introduced so far into the scholarly circulation. The accompanying text provides an analysis of the documents and introduces the unknown data on the biographies of the students of the Kyiv-Mohyla Academy.
Collective help to Jews during the Holocaust in Kremenchuk (1941–1943)
Authors: Borodina Tetiana
Published: December 2021

The article examines a still unexplored issue of collective help to Jews during the Holocaust in Kremenchuk. Based on theoretical developments in Holocaust studies, it attempts to investigate the phenomenon of collective help to Jews in the context of the genocidal process unfolding in the city and the vicissitudes of the war in the region. Therefore, the author considers the process of changes in the “solution of the Jewish question” at the time of the Wehrmacht’s entry into Kremenchuk, as well as the dynamics of the Holocaust in the city. The author outlines the definition of “collective help” and offers its analysis through the prism of the activities of both non-Jews and Jews. In this regard, the article analyzes possible ways to obtain information by the local population about the genocide of Jews, as early awareness of the situation could provide more opportunities for action. The author reviewed the available historiographical works on the topic of helping Jews during the Holocaust, collected and systematized the available mentions of assistance to Jews in Kremenchuk, which can be qualified as acts of collective help, and described the specifics of the source base.

For the first time, the article considers the actions of Synytsia-Verkhovsky, the first mayor of Kremenchuk under Nazi rule, and underground fighters from the organization “Patriot of the Motherland” under the leadership of Taras Zhvania as acts of collective aid. The article outlines what types of collective help were provided to Jews during the Holocaust in Kremenchuk. In addition, it assumes that during the collective assistance of the members of the organization “Patriot of the Motherland” infrastructural cooperation was established (the First City Hospital, the Red Cross, apartments of members of the underground organization). In this way, the author seeks to complement the historiographical contributions that have discussed help to the Jews of Kremenchuk very briefly and only from the viewpoint of individual acts.
Travelling to improve yourself and to increase common good of humankind and your country: recommendations of Leopold von Berchtold in the context of the Enlightenement discourse
Authors: Dysa Kateryna
Published: December 2021

The recommendations of the Bohemian philanthropist of the late eighteenth century Leopold von Berchtold to travelers were not unique: there were others before and after. In the previous centuries other authors also tended to recommend their readers to pay attention to the economic state of foreign countries and provided them with a long list of questions they had to ask the people in the country of their destination. However, Berchtold’s recommendations were the product of his time, the age of Enlightenment, and they mentioned numerous topics and problems characteristic for that period. For instance, the author believed that self-improvement of a traveler had to begin long before the start of the trip. In Berchtold’s opinion, a traveler prepared for the journey was a kind of ideal, universal superhuman who was physically proficient, expert in all spheres of science, mechanics, economics, and medicine, who knew many languages, and was a talented artist and musician. Among the topics related to the Enlightenment, to which the author paid attention, were, for instance, patriotism of the traveler, which he understood as civil virtue, destined to improve not only his own country but also the whole of humankind. Moreover, patriotism in Berchtold’s interpretation did not contradict cosmopolitanism but rather it based itself on it. Philanthropy – which in the eighteenth century was a kind of secular religion – also featured a lot in Berchtold’s recommendations. Finally, the theme of doubt, as a basis for a critical assessment of reality and verification of authorities, pierced through the whole text of Leopold Berchtold. So did the topic of the public sphere, especially sociability and creation of social networks. The recommendations of Berchtold are thus valuable as a source that can tell a lot about the age of Enlightenment – not only about the practical side of traveling but also about the intellectual history of that period.
The Volhynian mass murders of 1943 in Polish-Ukrainian historical discussions in the 1990s
Authors: Banakh Tetiana
Published: December 2021

The article analyzes the first public discussions of the last decade of the 20th century about mass murders of Polish population in Volhynia in 1943. The author explores the emergence of the topic of “Volhynia” in the public space and Polish-Ukrainian historical debates about these mass murders in the 1990s. The research is based on the published sources and interviews with the participants in the Polish-Ukrainian dialog. The article focuses on the first mentions of the Volhynian events in the post-communist period, on the way this issue was discussed at seminars of Polish and Ukrainian historians, and in the leading Polish newspapers “Gazeta Wyborcza” and “Rzeczpospolita”. Particular attention is paid to the discussion about the mass murders in the “Gazeta Wyborcza” in 1995. The Volhynian issue appeared in the public space after almost fifty years of silence initiated from the Polish “kres” and veteran circles which represented the victims of the mass murders. This topic was arousing interest gradually. It did not immediately take a lead- ing place in Polish-Ukrainian historical debates. In the 1990s, the discussion about “Volhynia” took place primarily between historians and within the groups to which this topic was important. There was only one discussion about the Volhynian events in the press, namely in the “Gazeta Wyborcza”. This newspaper, which appeared as an organ of Solidarity, pays attention especially to the relationship between Poland and its neighbours, particularly Ukraine. In the Ukrainian central media, the Volhynian issue remained completely without attention. Although the debates about “Volhynia” were not actively conducted in the 1990s, certain tendencies were established during this period, which remained characteristic in the following years. In Poland, these events were perceived as one of the most traumatic episodes of the national history, so it was the Polish side who initiated the discussions about this topic. The Ukrainian side was forced to respond to these initiatives.
PUBLIC PROCUREMENT STRATEGY FOR THE POST-CONFLICT TERRITORIES
Authors: Dzhabrailov R. A. , Malolitneva V. K.
Published: December 2021

The article is dedicated to the need to develop and approve a Public Procurement Strategy for the Donetsk region, which will envisage the use of procurement not only for current purchase of goods, works or services, but also for implementation of additional ‘horizontal’ goals in creation of employment opportunities, environmental protection and support for small and medium-sized enterprises, taking into account the peculiarities of post-conflict recovery processes. It is emphasized that currently there are no strategic approaches to the use of public procurement in solving complex problems of Donetsk region development, which is manifested in the following: 1) strategic development goals of Donetsk region are not related to public procurement, i. e., no connection has been established between them; 2) no specific goals have been set for the public procurement itself, and there is no vision for the development of procurement in the Donetsk region. It is suggested that these problems could be solved by the Public Procurement Strategy for the Donetsk region, which would envisage goals for the strategic use of public procurement. It is proved that this Strategy will: 1) promote the recognition and understanding by contracting authorities of public procurement as a potential means of addressing important issues of regional or city development and strengthen the role of procurement in these processes; 2) allow business entities to better plan their activities; 3) ensure consistency of strategic goals of the region’s development with national priorities, including sustainable development. The vision of public procurement development is defined. The goals of the Donetsk Region Development Strategy for the period up to 2027, in the implementation of which public procurement can play an important role, are defined as well. Additionally, the goals of the draft Public Procurement Strategy are coordinated with the Donetsk Region Development Strategy.
DIRECTIONS FOR UPDATING THE ADMINISTRATION OF ACTIVITIES ON INLAND WATERWAYS OF UKRAINE
Authors: Haverskyi V. V.
Published: December 2021

Based on historical development, the article identifies prospects for updating the modern organizational and legal support of inland waterway management in Ukraine.
The relevance of the research topic is due to the adoption of the Law of Ukraine “On Inland Water Transport” and the absence of certain public institutions that carry out state regulation in the field of transport. According to the author, this slows down the effectiveness of the new Law implementation and worsens the state of updated industrial legislation development. It is noted that the creation of the regulation effective system and management of activities on inland waterways is the significant aspect of further development of the industry. The task of the article is to develop suggestions for improving the legal regulation of inland waterway management in Ukraine for the transition period. The author identifies the genesis of legal standards of inland waterway management based on the use of methods of historicism, formal-legal analysis and synthesis, as well as scientific forecasting. Their predominant focus on the vectors of public (state) influence formulation, the spread of coastal states’ power to activities on rivers and the lack of attention to the self-governing functions of private maritime traffic entities. The importance of forces and means of regulation/management balance maintaining for the formation of the effective impact on the relationship that develops during transportation by inland waterways is underlined. Emphasis is given to the fact that the development of river transport is impossible without the important role of the state and its bodies and the secondary, auxiliary role of associations of economic entities and public entities to ensure the operational impact on crisis situations. It is suggested to form self-governing institutions that are directly involved in maritime traffic and other uses of inland river connections, and to ensure their stable cooperation with government agencies for the best possible regulation of the industry.
TRANSFORMATION OF PUBLIC ADMINISTRATION IN SEAPORTS OF UKRAINE
Authors: Panchuk A. O.
Published: December 2021

The article covers changes of direction in development of the maritime management complex of Ukraine. The need for a comprehensive study of specific stages of seaports development is due to the fact that maritime ports are an integral part of the transport and industrial infrastructure of the state since they are located on the routes of international transport corridors. The European integration of Ukraine and activation of its transit influence enhancing the quality of services of the maritime management complex. By the adoption of the Law of Ukraine “On the Seaports of Ukraine”, there were significant changes in the public administration of the maritime industry, which remain in force to this day. The methodological basis of the research is formed by a system of general scientific and special legal methods of scientific knowledge (historical, dialectical, analysis and synthesis, scientific abstraction, forecasting). Based on the study of scientific works on the public management theory and the public administration, the author’s definition of the category “public administration” in the maritime industry at the stage of transformation has been formulated. Aspects of management have been analyzed, tasks and functions have been revised in accordance with European standards and best management practices; critical factors for the successful administration of the port sector of Ukraine have been identified. It was pointed out, that nowadays the Ukrainian maritime industry has a unique opportunity to create its own port management model based on the European “port-landlord” management pattern. It was emphasized, that there is a need for a seminal work in the direction of changing national legislation, a significant change in the approach, not only in planning the development of ports, but also a binding development implementation through the application of a direct rule on prosecution for failure to comply with strategic documents on the development of the industry. Fostering the emergence of an approach for determining the direction of public administration development of the maritime industry at the stage of changes involves solving the following issues: withdrawal of land administration from the public sector; optimization of managerial decision making; adoption of the institution for the implementation of plans for the development of ports and the responsibility for the execution of those tasks.
DEFINITION OF THE CONCEPT OF «DEFAMATION» IN THE COUNTRIES OF CONTITENTAL EUROPE
Authors: Skoropysova N. I.
Published: December 2021

The article discusses the key issues of the interpretation of the concept of “defamation” in the countries of Western Europe. In a modern social and legal state, considerable attention is paid to the protection of individual rights and freedoms as the foundations of democracy. One of the basic personal rights is the right to personal dignity, protection of honor and reputation.
Analysis of the structures of the current legislation, the positions of the Supreme Court, acts of the European Court, as well as classical and newest scientific approaches, defamation is an offense expressed in the dissemination of inaccurate information that violates the right of a legal entity to a business reputation.
Honor, dignity, business reputation are constituent elements of such categories as personal moral rights and intangible benefits, in order to ensure the realization and functioning of the rights of which, a well-thought-out, well-coordinated and effective protection mechanism must be produced. Attention is focused on the fact that for the proper operation of such a mechanism, it is necessary to determine, first of all, the protected object, what are its features and boundaries that need to be regulated by law. Indeed, in the case of securing an incomplete list of protected in the legislation, fixing in the norms not all signs of the protected or the presence of gaps in the regulation of this legal relationship, the potential for abuse of the right or misinterpretation of its norms arises.
National laws define in different ways whether the burden of proof lies with the plaintiff or the defendant. It is concluded that defamation is one of the unlawful acts that infringe upon honor, dignity and reputation and requires further study in the practice of the European Court. In dealing with defamation cases, courts always need to find a compromise and strike a balance between freedom of expression, freedom of thought and speech, and protection of dignity, honor and reputation.
SOME MODERN PROBLEMS OF COUNTERACTING DOMESTIC VIOLENCE
Authors: Bukhonskyi S. О.
Published: December 2021

Counteracting domestic violence is today one of the most important areas of social development. It is seen not only as a social problem, but primarily as a problem of protecting human rights and, above all, the rights of women, requires the development of appropriate legal means of solving it. When violence is committed in the family, the rights and freedoms of a particular person are violated, and through the capabilities of the aggressor and the victim, the latter’s self-defense is complicated, which requires intervention from the state and society.
According to the data provided by the World Health Organization, one in six women has experienced domestic violence. According to the same data, this problem is more acute for economically underdeveloped countries, while women in these countries are more likely to recognize such violence against themselves as justified. Thus, the percentage of women who reported that they had been subjected to violence by their family members at least once in their life varies from 15% in Japan to 71% in Ethiopia. According to other sources, the level of domestic violence against women is about 23% in Sweden, 4% in Japan and Serbia, 30–54% in Bangladesh, Ethiopia, Peru and Tanzania. In the United States, a woman suffers from physical violence every 18 minutes. According to statistics, 62% of the murders of women were committed by their husbands. In Peru, 70% of all reported crimes are domestic violence.
Sexual violence is widespread – in Canada, New Zealand, the United States and the United Kingdom, every sixth woman has been raped.
The adoption of special legislation and its introduction into the practice of the activities of authorized state bodies makes it possible to gradually eradicate these negative social traditions. International information exchange between scientists, law enforcement officials, social workers contributes to the spread of international experience in the Ukrainian legal system. In addition, Ukraine, in the course of the formation of national legislation, studies and adapts the provisions of international human rights standards, including on combating domestic violence.