bluuebunny/crossref_metadata_2025 huggingface dataset:
ПОКАЗНИКИ ПСИХОЛІНГВІСТИЧНОЇ КОМПЕТЕНТНОСТІ ТА ОСОБЛИВОСТІ ЗАГАЛЬНОЇ ТА ПРОФЕСІЙНОЇ МОТИВАЦІЇ СТУДЕНТІВ ЗВО
Authors: Бужинська С. М. , Шукалова О. С. , Зайцева О. О.
Published: October 2021

В умовах сьогодення, завданням закладів вищої освіти є не тільки мотивація студентів на навчання та здобуття професійних знань, а й звернення уваги на методи навчання студентів, для яких здобуття професійних знань не є мотивом лише отримання фінансового благополуччя, престижної роботи та визнання,а й можливістю донести свої переконання до оточуючих. Отже, метою дослідження було виявлення взаємозв’язку між психолінгвістичною компетентністю та загальною і професійною мотивацією. У дослідженні взяли участь 307 студентів денної форми навчання першого, другого, третього і четвертого курсів у віці від 17 до 24 років. Емпіричне дослідження було здійснено за допомогою трьох груп психодіагностичних методик: методики, що виявляють рівень розвитку психолінгвістичної компетентності; методики, що націлені на діагностику загальних мотивів; методики, що націлені на діагностику професійних мотивів у студентів закладів вищої освіти. У дослідженні використані теоретичні методи логіко- психологічного аналізу: аналіз, синтез, узагальнення, систематизація, типологізація, моделювання; емпіричні: психодіагностичні методики; математико-статистичні: кореляційний аналіз. Виявлено взаємозв’язок між психолінгвістичною компетентністю та більшістю досліджених мотивів. Встановлено, що показники психолінгвістичної компетентності пов’язані з такими мотиваційними особливостями, як високий рівень мотиву досягнення успіху та низький рівень мотиву уникнення невдач, високий рівень мотиву причетності та низький рівень мотиву запобігання знехтування, високий рівень внутрішніх мотивів та низький рівень зовнішніх мотивів. Визначено кореляційні зв’язки між показниками психолінгвістичної компетентності та такими мотиваційними особливостями як цікава, творча робота, отримання знань, оволодіння професією, соціальне значення труда та професійна майстерність. Встановлено, що показники психолінгвістичної компетентності «Вміння слухати», «Вміння викладати думки» та «Вміння переконувати» не корелюють з професійними мотивами, що сповільнюють особистісний розвиток студентів.
ПСИХОЛОГО-ПЕДАГОГІЧНІ УМОВИ ФОРМУВАННЯ ІНШОМОВНОЇ КОМПЕТЕНЦІЇ СТУДЕНТІВ
Authors: Орлова Н. В. , Шавровська Н. В.
Published: October 2021

Формування іншомовної компетенції студентів пов’язане з певними психологічними чинниками, що можуть гальмувати навчальний процес і демотивувати студентів під час навчання, а також психолого-педагогічними складовими, які здатні корегувати процес формування іншомовної компетенції. Визначення, вивчення і узагальнення природи і способів урахування впливу психологічних факторів на процес навчання іноземної мови і формування іншомовної компетенції в межах створення психолого- педагогічних умов сприятиме не лише глибшому розумінню цих процесів, але й покращенню результатів. У статті було проаналізоване дослідження педагогічного впливу методів і форм роботи, впроваджених з урахуванням психологічних чинників формування іншомовної компетенції на якість формування лексичної компетенції як складової іншомовної компетенції в процесі навчання іноземних мов студентів немовних спеціальностей. Гіпотеза про те, що створення належних психолого-педагогічних умов з урахуванням у навчальному процесі психологічних чинників і використанням методики «оберненого» навчання і роботи з технікою ментального мапування у процесі навчання іноземної мови знижують рівень ситуативної тривожності і покращують успішність і результати навчання, була доведена позитивними результатами дослідження. Було показано, що студенти з експериментальної групи, які впродовж роботи над темою опрацьовували навчальний матеріал за умовами «оберненого» навчання, а також розробляли власні ментальні карти на базі тематичного лексичного матеріалу, продемонстрували зниження рівня ситуативної тривожності та кращу успішність і володіння матеріалом. В результаті дослідження було виявлено, що зменшення рівня ситуативної тривожності у студентів контрольної групи за середнім значенням склало лише 2,41, тоді коли у студентів експериментальної групи цей покажчик становив 10,22, що є суттєво більшим. Також, середнє значення тестової оцінки у студентів експериментальної групи виявилося вище на 0,6 бала, що свідчить про кращій загальний рівень опанування лексичного матеріалу і сформованості лексичної компетенції як складової іншомовної компетенції студентів немовних спеціальностей закладів вищої освіти. За результатами дослідження було підсумовано, що використання на заняттях з іноземної мови ментальних карт і впровадження методики «оберненого» навчання допоможе знизити рівень ситуативної тривожності на заняттях і покращити запам’ятовування й відтворення лексичного матеріалу, тим самим підвищуючи ефективність навчального процесу і результативність у формуванні як лексичної компетенції, так й іншомовної компетенції студентів немовних спеціальностей.
ПСИХОЛОГІЧНИЙ ПОРТРЕТ ВІДПОВІДАЛЬНОЇ ОСОБИСТОСТІ ОЧИМА ПІДЛІТКІВ З НЕБЛАГОПОЛУЧНИХ СІМЕЙ
Authors: Поталова С. В.
Published: October 2021

У статті висвітлено результати емпіричного дослідження, спрямованого на вивчення особливостей уявлень про відповідальністьу підлітків з неблагополучних сімей. Аргументовано, що без відповідальності, ключової моральної якості особистості, яка в підлітковому віці ініціює прагнення пізнавати себе, критично ставитись до вчинків з позиції власної совісті, майбутнього, ідеалів, повноцінний життєвий сценарій не може бути реалізований. Розкрито суть поняття «відповідальність» як інтегративної якості особистості, що відбиває морально-психологічну спрямованість людини, її здатність до вчинку і готовність відповідати за наслідки власних дій, передусім перед власною совістю. Проаналізовано суть поняття «неблагополучна сім’я», як несприятливого осередку для формування особистості дитини через втрату компенсаторних виховних можливостей. Обґрунтовано ставлення до дитини як ключовий критерій, за яким визначається рівень благополуччя/неблагополуччя родини. Задля проведення експериментального дослідження поділено неблагополучні родини на групи: педагогічно некомпетентна, аморальна, асоціальна, конфліктна. Проаналізовано на основі ключового критерія фактори неблагополуччя і їх вплив на формування і розвиток дитини-підлітка. Визнано у результаті-контент аналізу – основного методу емпіричного дослідження, що підлітки з неблагополучних сімей мають переважно дифузне уявлення про відповідальність, яке характеризується вузько- семантичною когнітивною спрямованістю, сплутаністю і поверховістю. Виокремлено групу підлітків, які взагалі не орієнтуються в семантичних межах поняття відповідальність. Зроблено припущення, що низький рівень сформованості уявлень про відповідальність у підлітків з неблагополучних сімей спричинено недорозвиненістю словесно- логічного мислення через педагогічну запущеність, а також внаслідок несприятливих умов внутрішньо-сімейної взаємодії, що негативно впиває на формування ціннісно-смислової сфери підлітка. Висновуюється, що задля усунення недоліків в осмисленні підлітками з неблагополучних сімей уявлень про відповідальність, необхідно провести комплексне емпіричне дослідження, котре поглибить знання про психологічні особливості формування відповідальності у дітей відповідної соціальної категорії і допоможе спрямувати вектор психолого-корекційної роботи на формування такої інтегративної особистісної якості як відповідальність.
ФОРМИРОВАНИЕ И РАЗВИТИЕ ИННОВАЦИОННОГО ПОТЕНЦИАЛА В ЭКОНОМИЧЕСКОМ ПРОСТРАНСТВЕ РЕГИОНА НА ПРИМЕРЕ РОСТОВСКОЙ ОБЛАСТИ
Authors: Пудеян Любовь Овагемовна
Published: October 2021

Цель работы. Целью работы является исследование ключевых аспектов развития инновационного потенциала в экономическом пространстве региона на примере Ростовской области, обозначить сущность и факторы инновационного потенциала, принципы и методы оценки инновационного потенциала региона. Дать оценку инновационного потенциала и деятельности органов государственной власти в сфере поддержки инвесторов региона. Метод или методология проведения работы. В процессе написания статьи автором были использованы общенаучные и специальные методы: системный подход, индукция и дедукция, приемы логического мышления, статистико-экономический метод, сравнительно-правовой, а также методы графического анализа для систематизации и визуализации информации. Результаты. В результате проведенного анализа было разработано два направления повышения инновационной привлекательности Ростовской области: 1) Совершенствование поддержки малого и среднего бизнеса (включая микропредприятия) в сфере микрофинансирования инновационных стартапов путем расширения доступа к получению микрофинансирования инновационных стартапов и расширения возможностей развития для предприятий малого и среднего бизнеса (в том числе микропредприятий), получающих микрофинансирование. 2) Внедрение цифровой платформы «Стратегия РФ в Ростовской области», которая позволит предпринимателям получать всю необходимую информацию о госуслугах и заниматься их оформлением при помощи дистанционных технологий. Внедрение цифровой платформы «Стратегия РФ» в Ростовской области. Платформа позволит объединить бизнес, власть, инвесторов на едином информационном поле, что в значительной степени повысит прозрачность деятельности органов государственной власти в регуляторной среде и снизит издержки предпринимателей на реализацию своей деятельности в рамках получения различных разрешений, оформления документов, отчетности и т. д. Область применения результатов. Результаты проведенного исследования могут использоваться Правительством Ростовской области при формировании системы управления инновационным развитием Ростовской области. Выводы. Предложены рекомендации по совершенствованию направлений повышения инновационной привлекательности Ростовской области, также автором на основе результатов исследования теоретического и прикладного опыта и проблематики отечественного трансферта технологий с участием стартап-компаний ЮФО предложены направления совершенствования инновационного потенциала в экономическом пространстве региона.
ОПТИМИЗАЦИЯ НАЛОГОВОЙ НАГРУЗКИ КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ
Authors: Галеева Евгения Исаевна
Published: October 2021

Цель работы. В статье рассматриваются способы оптимизации налоговой нагрузки коммерческой организации. Методология проведения работы. Для достижения поставленной цели необходимо решить ряд задач, связанных с сущностью налоговой нагрузки организации, методами ее оценки и анализом, выявлением проблем налогообложения организации и определением путей их решения. В процессе исследования были использованы различные научные методы: философские, общенаучные, теоретические, абстрактно-логические, исторические, эмпирические. Результаты работы. Налоговые платежи играют важную роль для хозяйствующих субъектов и граждан России, поскольку оценка налоговых обязательств даёт возможность определить, насколько обременительна для них действующая в стране налоговая система и какая часть их ресурсов тратится на выплаты в бюджеты различных уровней. В работе обобщены взгляды различных ученых на сущность понятия «налоговая нагрузка» организации, рассмотрены методики оценки налоговой нагрузки, проведен анализ налоговой нагрузки организации на примере ООО «Управляющая компания “Мой дом Камских полян”», выявлены проблемы налогообложения организации, определены пути их решения. Область применения. Результаты работы могут быть использованы как в практике работы исследуемой организации, так и других аналогичных хозяйствующих субъектов Российской Федерации. Выводы. Необходимо отметить, что оптимизация налогообложения коммерческой организации должна проводиться до официальной регистрации субъекта экономической деятельности, так как в момент регистрации выбирается будущий налоговой режим данного субъекта. Если в момент регистрации не был решён вопрос оптимизации налоговой нагрузки, то в процессе хозяйственной деятельности организации следует обратить внимание на структуру издержек и оставляемую после налогообложения прибыль. Часто складывается такая ситуации, что структура налогообложения хозяйствующего субъекта выстроена не оптимально и формирует недополученную прибыль собственников. Поэтому субъектам предпринимательства необходимо учитывать как правовую, так и судебную практику налогообложения в России.
TRADITIONS OF ALISHER NAVOI IN THE DEVAN OF SADOI AND GAZI(ON THE EXAMPLE OF GAZELLES ON THE THEMES OF HAMD, NAAT, MUNOJAT AND MANKABAT)
Authors:   Samarkand State University of the Republic of Uzbekistan, Mukhitdinova Nazmiya
Published: October 2021

Literary continuity is a unique cultural, high-level literary phenomenon in which the concepts of creative inspiration, imitation and the continuation of great talent are one of the most important features of Eastern classical literature. Regardless of which branch of art is formed in this cultural and literary process, it becomes clear that the main goal is to "renew", learning "from the past" and developing their ideas and artistic abilities. The article examines the issues of tradition and originality of poems by Mirhasan Sadoi and Muhammad Gazi, who grew up in the workshop of Alisher Navoi. The poet's poems analyze the artistic perfection of the Salaf traditions on this topic from an ideological and artistic point of view.Key words: devan, theme, idea, artistic symbol, art, tradition and originality.
NAVOI AND SOBIR ABDULLA
Authors:   Kokand State Pedagogical Institute of the Republic of Uzbekistan, Haydarova Gulhayo Ahmadaliyevna
Published: October 2021

This article illustrates the influence of Alisher Navoi's ghazals on Sabir Abdulla’s ghazal, one of the representatives of Uzbek poetry in twentieth century. This effect is illustrated by the art of “talmeh” which a literary type of poet. The art of “talmeh” used in the poems of Alisher Navoi and Sabir Abdulla is compared and the aspects of tradition and originality are identified. Talmeh which was used in Sabir Abdulla’s works is divided into groups according to the theme. At the same time, the art of “talmeh” in Uzbek literature and the phenomena of allusion, which are widely studied by world researchers, are compared and similarities and differences are identified. In the process, Sabir Abdulla's ability to use “talmeh” was also assessed. The influence of Navoi's ghazals on the poet's work is considered, and the reasons for deviating from the norms of tradition are explained in detail.Key words: talmeh, allusions, poetic ideas, names of historical figures, Sabir Abdulla's ghazali-yya, aspects of tradition and originality, art of iyham, types of talmeh, special dictionary, talmehs with limited use
SONG OF HUMAN VIRTUES(ARTISTIC INTERPRETATION OF HADITHS IN MAHBUB UL-QULUB)
Authors:   Tashkent  State  Pedagogical  University  named  after  Nizami of Uzbekistan, Muhammadiyev AhadxonMahmudovich
Published: October 2021

Navoi's work is valuable and noteworthy as a reflection of the philosophical and artistic think-ing of the period, as a product of conceptual views and research of a talented person. In his poems he meets a philosopher, a lover, a beggar, the owner of a crushed heart; to see time, its vortex, its destruction; the ruins of wickedness, and the radiant waves of goodness. Navoi's lyrical protago-nist is himself. It is as if he set out on a voyage in a vast ocean (world) with his ship (creation). This journey (life) forces him to draw conclusions about himself, the ocean (the world), the people of the ocean (humanity), and its variations and flashes (storm, flood, clarity, and so on). Key words: mature muhaddith, tyrant, apocalyptic area, Eastern poets, poetic manifestation, literary communication and interaction, the spirit of the work
CALCULATION OF THE CONSTANTS OF COPOLYMERIZATION OF METHACRYLAMIDE WITHN-VINYLCAPROLACTAM
Authors:   Andijan state university of the Republic of Uzbekistan, Kamiljanov Nurmukhammad , Alimkulov Nurmukhammad , Nabiev Sherzodbek , Abdujabborov Madaminjon
Published: October 2021

In this work, a copolymer of methacrylamide with N-vinylcaprolactam was synthesized for the first time by the method of radical copolymerization, based on the obtained values of the copolymerization constants, the dependence of the instantaneous and average composition of the copolymer was calculated. The relative activity constants r1 and r2 of methacrylamide and N-vinylcaprolactam monomers in the reaction of radical copolymerization have been calculated. The probability of the formation of different sequences of units during the formation of the copolymer was investigated. The variance of the compositional distribution was found to have a minimum at the azeatropic point.Key words:copolymerization, methacrylamide, N-vinylcaprolactam, monomer, copolymer, instant composition, average composition, modification, compositional heterogeneity, dispersion
THE EFFECT OF CALCUM DRUMS ON FIBER QUALITY IN THE COTTON CLEANING PROCESS
Authors:   Tashkent Institute of Textile and Light Industry of the Republic of Uzbekistan, Бозоров Б.Т. , Парпиев А. , Очилов М.М.
Published: October 2021

The article analyzes the state of cleaning of raw cotton. As a result of the experiments, the technological process of cleaning used in the ginning process and the effect of calcum drums on the quality of the fiber when cleaning raw cotton were studied. Also, the influence of various technological processes on the quality of products in the process of cleaning cotton was determined by conducting experiments on different breeding varieties.Key words:cotton, quality indicators, technology, cleaning, trash, cleaner, peel drum
RESULTS OF PRODUCTION TESTS OF A COTTON CLEANING UNIT WITH A VERTICAL ARRANGEMENT OF FINE LITTER PURIFICATION SECTIONS
Authors:   Tashkent Institute of Textile and Light Industry of the Republic of Uzbekistan, Usmanov Kh.S. , Gapparova M.A.
Published: October 2021

The article presents the test results of a cotton cleanerwith a vertical arrangement of sections for cleaning from fine litter. The technological and qualitative comparative indicators of the existing and proposed technologies have been obtained, which shows a significant advantage of the proposed technology for cleaning cotton from trash impurities.Key words: small trash impurities, vertical method, technology, unit, quality indicators, fiber, energy-saving, resource-saving
SELECTION OF CONTROLLABLE PARAMETERS OF THE BINARY DATA ARRAY DETECTION ALGORITHM IN THE INTEGRATED MANAGEMENT SYSTEM
Authors:   Tashkent university of information technologies \named after Mukhammad al-Kwarizmi,, Zaynidinov Khakimjon , Askaraliyev Odilbek
Published: October 2021

The article discusses the selection of parameters for the algorithm for determining binary data arrays included in the control system, developed by the authors using independent substitution methods. Based on the analysis of the algorithms of non-cryptographic hash functions, the hash function based on the linear matching method was selected as the basis for independent substitution methods. Simplified schemes of algorithms developed for creating and comparing identifiers using a set of basic hash functions are given. An array of binary data was selected and based on the appropriate values for the size of the divisible blocks and the number of basic hashfunctions used for independent substitutions. The selection of binary data arrays in information systems integrated into the management system was done for the purpose of intellectual processing of incoming data. The properties of the array of data entering integrated systems are studied. The authors conducted experimental tests in the selected direction and presented the results of similarity assessment measurements for various parameters of the identification algorithm. In addition, the article conductedexperiments on the object of study using the selected mathematical model, based on the analytical conclusions. Initiator elements are studied and analyzed using a set of hash functions. An algorithm for comparison of selected identifiers has been developed. A generation algorithm has been developed to demonstrate and test the proposed solution. Algorithms based on analysis and experiments, and methods for selecting binary data arrays using the ash function have been experimentally tested. Based on the results, the indicators are shown. Based on the results obtained, the analytical conclusions and problem solutions of the research work were recognized
“Corporate Social Liability and Business Ethics” (based on the materials of the XVII International Scientific and Practical Conference)
Authors: Belyaeva I.  Yu. , Bataeva  B. S.
Published: October 2021

20–21 мая 2021 г. в Финансовом университете при Правительстве Российской Федерации прошла XVII Международная научно-практическая конференция «Корпоративная социальная ответственность и этика бизнеса» при поддержке Ассоциации менеджеров России (АМР) и Ассоциации этики бизнеса и КСО (Russian Business Ethics Network).
Research on Supply Chain Efficiency in COVID-19: The Role of Information and Communications
Authors: Rogulin R. S. , Pavlyuk R. S. , Talitskikh N. R.
Published: October 2021

Information and communication technologies (ICT) have become an integral part of our life. Currently, supply chain (SC) management is also in a digital transformation, especially during the period of disruptions in global and local supply chains caused by the COVID-19 pandemic. The purpose of this study is to provide an empirical descriptive analysis of the role of digital technologies in improving the efficiency and recovery of SC in the pre-crisis period as well as in a pandemic. The research is based on the processing of statistical data and macroeconomic indicators that are freely available. The following are considered as basic indicators: Gross domestic product as a characteristic of the country's economic development level before the crisis; logistics efficiency index; digital life index. The authors have chosen few countries from different categories for the comparative analysis in the context of the selected assessment indicators The obtained study results confirmed the significant role of ICT in the efficiency improving and restoration of SC which had been destroyed in COVID-19. It is concluded that developed economies showed a high efficiency of their logistics systems at the national level and high values of the digital life rating. At the same time, the influence of ICT on the logistics system performance was not decisive in countries with average economic development and below ones. The results of this study can be used by companies' top management of various levels to build a strategy and tactics for their development including crisis management. The research methods and data can be applied to further explore the impact of ICT on the recovery and efficiency of global and local supply chains, including the updated data with the account of coronavirus pandemic impact to indicators which were used in the paper.
On the Application of Information Audit for the State Public Audit
Authors: Chegrinets Ye. A.
Published: October 2021

The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.

The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.
Banking Ecosystems: Development Specifics
Authors: Smirnov V. D.
Published: October 2021

The topic of the research is the phenomenon of ecosystems created by banks, as well as related technological innovations introduced by credit institutions in order to increase their efficiency and obtain new opportunities for cooperation with non-financial organizations. One of the strategically important management decisions which affect the bank's business model is to determine the specifics of ecosystem growth. The study's goal is to figure the optimal balance between traditional activities and non-banking services of credit institutions. This suppose to strengthen their position in the face of penetration of digital competitors into banking operations (Internet banks, financial and large technology companies, telecoms). The theoretical and methodological basis of the research was formed by the scientific works of foreign scientists and experts on improving the efficiency of banking institutions. There were used methods of qualitative and quantitative analysis of scientific publications, analytical materials of well-known consulting companies, statistical data. As a result, the author found a technological transformation is required using such approaches to customer service (retail and corporate) that reflect their needs in banking with the intensive use of relevant competencies in cash management, means and risks. That will cause to protect the banking business from digital competitors and increase its market capitalization. All these measures will be able to induce clients to use more extensively the banks opportunities and help them to increase investments in their core business, thereby contributing to its growth. The author concludes that being developed ecosystems, it is advisable for banks to focus on services close to their core work, as well as on increasing the efficiency of their own activities and providing new services. Meanwhile, the marketplaces development within the banking ecosystems does not give the latter advantages in the competition in the banking services market.
Energy Management of Municipal Solid waste in the Context of Low Carbon Development
Authors: Potravny I. M. , Baah D.
Published: October 2021

The paper comprehensively links the solution of the processing municipal solid waste (MSW) problem with the production of energy, the development of renewable energy and the greenhouse gas emissions reduction. There was determined being based on the analysis of global trends in the field of MSW management that the generation of energy from waste, the production of non-recyclable fractions of renewable energy on the basis of processing is an important direction of a low carbon economy and reducing the burden on the environment. There was carried out an ecological and economic assessment of the main technologies of thermal processing of MSW. The contribution of the implementation of investment projects for the construction of waste energy plants to the implementation of Russia's national goals in the field of waste management is shown in the Moscow region and Sochi. Taking into account the existing foreign experience, measures for financing and supporting investment projects for energy waste disposal were proposed: the introduction of a green tariff for MSW-to-energy processing facilities; the use of an investment incentive mechanism based on capacity supply agreements (PDMS); the implementation of an extended producer responsibility mechanism; state support measures; the attraction of green bonds; the use of equity and project financing methods, and quotas trading in greenhouse gas emissions. The practical significance of the research is to substantiate the possibility and necessity of developing and implementing investment projects for energy waste disposal, energy generation and reduction of greenhouse gas emissions.
Effective Management of Crisis Communications
Authors: Alifanova T. I.
Published: October 2021

In a view of the fact that in modern realities of post-industrial information society, the share of intangible assets in the companies' value has significantly increased. The monetized value of an organization's reputation is a part of such assets which is mainly determined by external communications had arised an issue of ensuring reputation security that has become especially relevant. One of justifications for need to apply crisis communication management is also changed direction of modern business. The reason for the change in modern concepts of effective business management was the new criteria for the service sector efficiency, which is a consequence of intense competition inherent in this highly profitable field of activity, which increases the importance of reputation issues. In turn, the abstract concept of a company's reputation is formed by specific parameters that are important for target audiences and are expressed in the numerical characteristics of the value of intangible assets. Considering the fact that intangible assets often make up a significant part of the companies' value and determine their financial performance, the issues of managing the value of these assets represent one of the most responsible tasks of modern management. There is a definition of the concepts of crisis, crisis communication and communication management as an integral component of crisis management of an organization is given in the terminology of leading Russian and foreign academics. The paper shows the successful result which is critically dependent on communication management effectiveness. Thus, the subject of the study is crisis communication management; the goal is to build a model for analyzing the effectiveness of managing crisis communications. The achieving method of that is to use a mathematical apparatus similar to the apparatus of multi-discriminant analysis (MDA) of Professor Edward Altman. The scientific novelty consists in the application of numerical methods for analyzing the effectiveness of crisis communications, and the result is in describing a model for analyzing the effectiveness of managing crisis communications. The use of the model for analyzing effectiveness of crisis communication management would provide an organization with the opportunity not to lose the achieved level of capitalization, provided that the reputation/communication component is effectively used in its crisis management.
Improvement of the Statement of Financial Results as an Information Base for Strategic Decision Making
Authors: Druzhilovskaya T. Yu. , Druzhilovskaya E. S.
Published: October 2021

The article presents the results of a study of the possibilities to improve approaches to generating a report on financial results as an information base for making strategic decisions. It critically analyses the significance of the changes in this report, stipulated by the draft federal accounting standard for the non-state sector “Financial statements of the organization” (FAS FS), which should come into force from 2021. The authors identify and systematize the main changes planned by the FAS FS draft in report on financial results formation, including not only adjusting certain articles, but also improving the approaches to the presentation of a number of indicators. The importance of each of these changes, their positive and negative significance for the persons making strategic decisions is determined; the main problematic and debatable issues to improve the formation of the report on financial results from the perspective of users of the reporting are identified. An example of the form of the report on financial results is provided, aimed at presenting the reliable and understandable information necessary for decision-making users. The results of the study can be useful to a wide range of readers interested in the problems of forming a report on financial results, and can also be applied in the practical work of the accounting departments of organizations, in the educational process of higher educational institutions and in the creation and improvement of relevant regulatory documents on accounting.
Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies
Authors: Aksent’ev A. A.
Published: October 2021

Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows associated with the payment of income tax in the future. The paper formalized two concepts of accounting for deferred taxes in the form of models: temporary and timing differences associated with accounting ideologies. The author ha structured the logic of reflecting deferred taxes on accounting accounts using the balance sheet and “cost” methods. Analysis of foreign experience and domestic practice made it possible to conclude that there are controversial issues on the assessment of deferred taxes in reporting, including at present value. Also, the author revealed discrepancies in Russian Accounting Standard (PBU) 18/02 which were conceptually different from a similar international standard and conflicting with it in a number of theoretical and methodological positions. The research results are aimed at scientific and practical workers in the field of financial accounting, taxation and audit.
Statistical Techniques for Planning Internal Audit Engagements and Analytical Procedures Selection
Authors: Safonova M. F. , Alekseenko A. Yu.
Published: October 2021

The planning an audit engagement is the most important component that determines the effectiveness of internal audit services, both from the standpoint of improving the efficiency of the company and users of the results of the internal audit work. The use of statistical tools during the planning phase of the audit engagement can be considered as a component of a risk-based approach to internal audit. This research applies such statistical instruments as the normal distribution, the Kolmogorov–Smirnov test and regression analysis. The methodological support improvement of the internal audit process is one of the ways to perfect a guarantees quality and advice provided by the internal audit unit, as well as to minimize labor costs at the stage of planning an audit and determining the scope of the audit. There had being used such general methods of scientific knowledge as observation and comparison of data, analysis and synthesis, scientific abstraction during the research course. The proposed risk-based methodology for defining the scope and objectives of internal audit engagements using statistical tools was developed in conformity with the International Framework for the Professional Practice of Internal Auditing (Supplementary Guide “Planning an Audit Engagement: Defining Objectives and Scope”). The scope of analytical procedures formed in the process of planning the audit engagement allowed to cover the areas of the process that are most at risk of deviations. The practical significance of the study is considered by the possibility of applying the proposed methodology to define the audit assignment scope and its purpose, select the most effective analytical procedures, and minimize the labor costs of the working group. The developed methodology can be used for the work process organization in internal audit departments of business entities; some of its provisions can be applied in order to conduct a self-assessment of the effectiveness of the internal audit function. The use of statistical data analysis tools and publicly available information processing tools can improve the effectiveness of the internal audit function by the way of focusing on the most risky areas of the audited process. The developed methodological support is based on a risk-oriented approach.
As faces e o lugar do vilão cientista em olhares sobre o ensino de Ciências
Authors: Bronzato Keylor , Meirelles Rosane Moreira Silva de
Published: October 2021

A evolução das plataformas tecnológicas de ensino, e sua constante utilização pela escola e academia exigem um novo olhar sobre as mídias de entretenimento. Heróis e anti-heróis são (re)produzidos em multimídias do audiovisual. O presente artigo apresenta questões de ensino de ciências relacionadas a filmes que a tematizam, entendendo que este novo olhar para o potencial midiático no ensino pode se valer de imagens, ações, diálogos e marcas do vilão e da vilania que ele pratica. Assim, os objetos de estudo são o vilão e a vilã cientista, no desenvolvimento de uma breve reflexão das suas nuances históricas, partindo para a discussão de traços da vilania que ensejam faces de um personagem que tem a ciência como aliada. O objetivo do estudo é ampliar a via de ultrapassagem do modelo de uso de filmes em processos de ensino e aprendizagem que privilegia o herói protagonista e invisibiliza a ciência contida no vilão
Optimal Geometry of Holes in a Cable Tray for Offshore Plants
Authors: Park Daehoon , Lee Jangmyung
Published: October 2021

This study analyzes the crosstalk effects caused by the geometry of holes in a cable tray in offshore plants. Using the analysis results, we determine the optimal hole geometry that can effectively reduce the tray weight under minimum crosstalk. It was previously shown that metal cable trays can reduce crosstalk among cables. However, the impact of hole geometry was not considered. This study demonstrates the impact of hole geometry on the crosstalk. In addition, an algorithm is proposed to determine the optimal geometry of holes in the cable tray. The simulation results validate the proposed algorithm and can be useful for the designers of cable trays with holes.
Miniaturized MIMO Antenna with Low Inter-radiator Transmittance and Band Rejection Features
Authors: Khan Muhammad Irshad , Khattak Muhammad Irfan , Al-Hasan Mauth
Published: October 2021

In this article, compact a multiple-input and multiple-output (MIMO) system with flag-shaped radiators and a mountain-shaped ground plane is presented. Isolation is enhanced with the help of a decoupling stub placed between radiators, where two bands are stopped with the help of slits etched into the radiators. The overall size of the proposed antenna is 15 mm ×25 mm ×1.6 mm. The reflection coefficients are less than -10 dB between 3–10.9 GHz, except the bands WiMAX (3.2–3.7 GHz) and WLAN (5–6 GHz); similarly, measured and simulated transmission coefficients are less than -20 dB across the entire band of UWB. The envelope correlation coefficient (ECC) is less than 0.02 and the diversity gain is greater than 9.9 dB. The gain, ECC, radiation pattern, multiplexing efficiency, diversity gain and various other parameters are discussed and evaluated in detail.
The association of C789A polymorphism in the dopamine beta-hydroxylase gene (DBH) and aggressive behaviour in dogs
Authors: Polasik Daniel , Konieczna Aneta , Terman Arkadiusz , Dybus Andrzej
Published: October 2021

The genetic basis of aggressive behaviour has been examined extensively, including analysis of genes encoding neurotransmitters, signalling molecules and regulatory enzymes, as well as their synthesis and degradation. Dopamine beta-hydroxylase, an enzyme catalysing the conversion of dopamine into norepinephrine in synaptic endings, significantly affects the modulation of emotional states and behaviour. The aim of this study was to determine the association of C789A polymorphism in the canine dopamine beta-hydroxylase gene (DBH) and aggressive behaviour in dogs. A total of 110 dogs of different breeds were analysed. All animals were classified according to their individual behavioural characteristics, defined by a veterinary interview and observation. Polymorphism was analysed using ACRS-PCR (amplification created restriction site-polymerase chain reaction) method. Significant differences in DBH genotypes and allele frequency between aggressive and non-aggressive dogs were observed (χ2 = 16,232, P = 0.0003). In aggressive dogs, the CC genotype (0.788) and C allele (0.815) were most frequent while in non-aggressive dogs, their frequencies were significantly lower (0.361 and 0.404, respectively). The obtained results indicate that DBH is a promising candidate gene for canine behavioural study.
SELF-PORTRAITS OF BENOZZO GOZZOLI IN THE CHAPEL OF THE MAGI IN THE PALAZZO MEDICI RICCARDI IN FLORENCE
Authors:   Research Institute of Theory and History of Fine Arts of the Russian Academy of Arts, Tarakanova Ekaterina I.
Published: October 2021

Created by Benozzo Gozzoli, the picturesque setting of the Magi Chapel (Chapel of the Magi) in the chapel of the Palazzo Medici Riccardi (1459–1460, Florence) includes about one hundred and fifty images of people, among which the artist himself is represented. In the Russian literature devoted to this fresco cycle, only one self-portrait of Benozzo is mentioned, which is dressed in a red cap, on which his name is indicated. He is among the escort of the youngest Magus, which mostly consists of the Medici, the unofficial rulers of the city, and their entourage. Meanwhile, on the opposite wall of the chapel, the master has painted himself again twice. This paper analyzes the three self-portraits in terms of the artist’s psychological features, of the growth of his artistic self-consciousness and of their compositional arrangement and the meanings conveyed through such variations
CONCERNING THE PECTORAL FROM THE BURIAL MOUND TOLSTAYA MOGILA. BASED ON THE STUDY OF SCYTHIAN RELICS OF GREEK WORK
Authors:   Moscow Surikov State academic art Institute at the Russian Academy of arts, Savostina Elena A.
Published: October 2021

The uniqueness and complexity of the composition on the pectoral examined here, a piece gold jewelry from the Scythian burial mound Tolstaya Mogila, С. 4 BC, encouraged researchers to assume it held exceptional significance in Scythian culture, and the idea emerged that the pectoral belonged to a Scythian cult role, and this view has been developed in most studies. However, we do not have any information confirming ritual its use. The pectoral was found in the mound, but outside the burial itself. The plot of the main narrative depicted can be correlated with an ancient legend about the origin of the dynasty of the Macedonian kings, the Argeades. Its style and technical features do not rule out identification of the place of manufacture as Macedonia or Northern Greece. The “Scythian tradition” in modern scholarship allows for the exchange of Royal gifts, as well as military trophies, between Scythian and Macedonian (Greek) rulers. Still, many things remain unclear. The pectoral has no analogues either in the Scythian world, or in the Greek. Despite the correspondence of its elements and techniques with those of other works, the pectoral remains an exceptional and individual work of art, still unsurpassed in the complexity of its design and the quality of its workmanship.
IOACHIM OF FLORES, MENDICANT ORDERS AND THE EARLY ITALIAN ALTARPIECE
Authors:   National Research University Higher School of Economics, Nazarova Olga A.
Published: October 2021

The paper aims at clarifying the meanings of early Italian painted polyptychs. The rationale behind the genesis of this particular type of altarpiece, which spread rapidly in the 1260s–1320s and became very popular in the churches of the Dominicans and Franciscans, has received only partial explanation in existing scholarship. A new perspective in its study can be advanced through consideration of the mission of early polyptychs in the context of eschatological expectations of the era, which were largely defined by the prophecies of Joachim of Flores. These expectations shaped the mendicant orders’ narratives of their own missions, which found explicit expression in their art only much later. By confronting the early polyptych with the later orders’ pieces reflecting their identity, the author argues that early mendicant altarpieces served primarily as visual representations of each order’s mission, which largely determined their popularity.
MOSAICS IN THE REGIONAL MUSEUM OF MESSINA, THEIR STYLISTIC FEATURES AND PLACE IN THE ART OF THE EARLY PALAEOLOGAN PERIOD
Authors:   Central Andrey Rublev Museum of Ancient Russian Culture and Art, Yakovleva Maria I.
Published: October 2021

The Regional Museum of Messina possesses four fragments of monumental mosaics originating from local churches. Their dating, as suggested in research literature, varies between the second half of the 13th century and the first third of the 14th. А question remains open concerning the roles that the authentic Byzantine and/or local Sicilian masters played in their creation. Messinian mosaic fragments show familiarity with methods of rendering faces which were not crystallized in Byzantine art before the origin of the mosaics in Kariye Camii (1316–1321). In the opinion expressed here, they were all produced during the first third of the 14th century, by local craftsmen who were guided by Constantinople models, although a manner they worked in was more simplified in comparison with metropolitan one. An exception is a mosaic depicting the archangel Michael, which could have been created by a visiting Byzantine master who had metropolitan training.
ORGANIZATIONAL AND LEGAL BASIS FOR THE FUNCTIONING OF THE GOVERNING SENATE (1711-1725)
Authors: Verisokin Sergey
Published: October 2021

The development of state authorities for historians and legal theorists is of great interest, since time allows us to abolish an ineffective institution or reform it taking into account the prevailing trends. The article analyzes the normative legal acts of the period from 1711 to 1725, which allowed us to formulate a conclusion about the continued organizational design of the Governing Senate throughout the entire period of the reign of Peter I.
INFORMATION SOVEREIGNTY IN THE RUSSIAN FEDERATION
Authors: Dubinina Elena , Khoroshavina Yana
Published: October 2021

The article is devoted to the consideration of the current concept of "information sovereignty" and its relationship with state sovereignty. The analysis of the current state of information sovereignty in the Russian Federation is carried out, the main problems associated with its protection from encroachments from foreign states are highlighted and the ways of solving these problems are given.
Inculturação
Authors: Suess Paulo
Published: October 2021

Na Exortação Apostólica Evangelii Nuntiandi sobre a Evangelização no Mundo Contemporâneo (1975), Paulo VI lamenta: “A ruptura entre o Evangelho e a cultura é sem dúvida o drama da nossa época, como o foi também de outras épocas” (n. 20). O fenômeno desta ruptura é universal. O globo inteiro se tornou campo de missão. O mundo moderno (“o projeto da modernidade”) tanto como os territórios tradicionais, nele “ainda” inseridos, representam um “mundo de missão”. Portanto, João Paulo II pôde, nas visitas a sua diocese, Roma, como na viagem à Austrália, falar em “ruptura entre a mensagem do Evangelho e a cultura”. “Turim, terra de missão!” exclamou o papa na sua recente viagem à cidade de Dom Bosco, propondo “uma nova evangelização em todos os setores da vida da cidade” e a encarnação “em toda a realidade civil”...