bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting of income and expenses in determining the object of taxation for agricultural producers
Authors:   Federal State Budgetary Educational Institution of Higher Education “RGAU — MSHA named after K. A. Timiryazev”, Moscow, Khoruzhy L. I. , Katkov Yu. N. ,   Federal State Budgetary Educational Institution of Higher Education “RGAU — MSHA named after K. A. Timiryazev”, Moscow, Kostina R. V. ,   Federal State Budgetary Educational Institution of Higher Education “RGAU — MSHA named after K. A. Timiryazev”, Moscow, Romanova A. A. ,   Federal State Budgetary Educational Institution of Higher Education “RGAU — MSHA named after K. A. Timiryazev”, Moscow, Dzhikiya K. A. ,   Federal State Budgetary Educational Institution of Higher Education “RGAU — MSHA named after K. A. Timiryazev”, Moscow
Published: May 2022

The article suggests mechanisms for adapting foreign experience in accounting for income and expenses when determining the object of taxation for agricultural producers to the conditions of the domestic agro-industrial complex, in particular for agricultural producers using a special tax regime. It is recommended to introduce new scientific approaches to accounting of income and expenses for the complex impact of tax regulators on the socio-economic problems of agricultural production within the framework of state tax policy based on the differentiation of tax elements. Practical examples of calculating the share of income from the sale of primary processing products made from agricultural raw materials of own production in the total income from the sale of manufactured products from agricultural raw materials of own production are given. Taking into account the current legislation, accounting registers are proposed.
Expediting H
2
Evolution over MAPbI
3
with a Nonnoble Metal Cocatalyst Mo
2
C under Visible Light
Authors: Yu Jinxing , Xu Xiaoxiang
Published: May 2022

Halide perovskites have been emerging as promising photocatalytic materials for H
2
evolution from water due to their outstanding photoelectric properties. However, the lack of proper surface reactive sites greatly hinders the photocatalytic potential of these fascinating compounds. Here, Mo
2
C nanoparticles have been anchored onto methylammonium lead iodide (MAPbI
3
) as a nonnoble metal cocatalyst to promote H
2
evolution reactions. The Mo
2
C nanoparticles have opposite zeta potential with MAPbI
3
thereby electrostatically assembled onto the MAPbI
3
surface, i.e., Mo
2
C@MAPbI
3
. Our results show that the anchored Mo
2
C nanoparticles have a strong interplay with MAPbI
3
substrate so that photogenerated electrons of MAPbI
3
can be rapidly separated and transferred into Mo
2
C for further H
2
evolution reactions. Under optimal conditions, Mo
2
C@MAPbI
3
delivers exceptionally high photocatalytic performance for visible light-driven H
2
evolution that clearly outperforms pristine MAPbI
3
and Pt-deposited MAPbI
3
. An apparent quantum efficiency as high as 12.65% at

600
±
40
 
nm

has been attained for H
2
evolution, surpassing most of the MAPbI
3
-based photocatalyst reported. These results signify the usefulness and applicability of Mo
2
C as a new nonnoble metal-based cocatalyst in solar water splitting.
Some Iterative Schemes for Solving Mixed Equilibrium Variational-like Inequalities
Authors: Noor Muhammad Aslam , Ali Hayat , Noor Khalida Inayat
Published: May 2022

Some new types of equilibrium variational-like inequalities are considered, which is called the bifunction mixed equilibrium variational-like inequalities. The auxiliary principle technique is used to construct some iterative schemes to solve these new equilibrium variational-like inequalities. Convergence of the suggested schemes is discussed under relaxed conditions. Several special cases are discussed as applications of the main results. The ideas and techniques may be starting point for future research.
El Camino de regreso a casa. Una pedagogía del buen vivir desde la complejidad
Authors: Sánchez-Pástor Franklin Marcelo , Valarezo-Cueva Alba Susana
Published: May 2022

La investigación nace como un espacio de reflexión en el Proyecto de investigación “Laboratorio de Antropología Social Lojano” de la Universidad Nacional de Loja y se presenta como una alternativa, en la búsqueda por alcanzar una vida en armonía, considerando la vida plena como medida del Buen Vivir. Que requiere un gran compromiso de las autoridades en los diferentes niveles políticos y educativos, a fin de alcanzar una operativización efectiva para llevarnos a una ecologización de saberes, de lo contrario correremos el riesgo de continuar aplicando el paradigma tradicional, lo que no genera cambios al estatus quo
The Challenge of Second Generation Alcohol Abuse in Kenya
Authors: Matelong Elijah Kibiengo , Choge Emily , Njure Stephen
Published: May 2022

This paper analyzes factors influencing alcohol abuse especially second generation alcohol of busaa and chang’aa among Roman Catholic Church believers. Alcohol abuse brought about by addiction is of great concern in Uasin Gishu County due to its disastrous effects on health, socio-cultural and economic well-being of the society. The church, in this case, the Roman Catholic has a dominant role to play. The paper pursued factors influencing alcohol abuse among Roman Catholic Church believers in Uasin Gishu County, Kenya. The Structural Functional Theory by Emile Durkheim and Symbolic Interaction Theory by Marx Weber were used to guide the study. The study targeted the Roman Catholic believers, clergy, rehabilitation counselors, Alcoholic Drinks Control Board and reformed addicts within the study area. Snowball and simple random sampling were used to select 16 informants to form the sample size for the study. Data was collected using the Interview Guide and Observation Schedule. Data was cleaned and organized before analysis. Data was analyzed by discussing information within the context of the study. The findings of the study revealed that some of the Roman Catholic Church believers indulged in alcoholism. Major factors that contributed to this vice were peer influence, poverty. Stress, influence of media availability and accessibility of alcohol. The findings of the study would be of great significance to the Roman Catholic Church clergy and believers. It would also be of utmost significance to both the National and County Government in informing workable policies to ensure control of the “second generation” alcohol. Among the key recommendations are that: there should be combined effort by Roman Catholic Church and other denominations, the community as well as Government institutions and agencies such as NACADA to campaign against alcohol abuse among the people and more so believers; the National and County Governments should work hand-in hand to initiate projects that would economically empower the youths; they should also be provided with permanent employment. The Roman Catholic Church should provide easy interpretation of certain scriptures on alcohol which are philosophically understood such as transubstantiation. The Government should keenly work towards preventing the production, sale and consumption of the second generation alcohol while considering building affordable rehabilitation centers and hiring paralegal helpers to champion rights of the poor addicts and their families.
A Cross-lagged Study of Gender Discrimination in Entry-level Jobs in the Malaysian Retail Sector: A Vulnerability Theory Perspective
Authors: Begum Vazeerjan , Arshi Tahseen , Fatah, A. Abdel , Chan, S. Xuan , M. Govindaswami
Published: May 2022

Several studies have examined gender discrimination in Malaysia and have found Malaysian retail sector is plagued with discriminatory practices. Research has shown that many discriminatory practices are based on established perceptions that make women vulnerable to discrimination. This study aimed to analyze the drivers of gender discrimination in entry-level jobs in the Malaysian retail sector. The study unpacks the drivers that make women vulnerable due to preconceived notions leading to gender discrimination and investigates causal, reversed causal, and reciprocal relationships.

Keywords: Gender discrimination, perception, vulnerability, Malaysia, retail sector.
Consumer Protection during Covid 19 in South Africa
Authors: Best Laura , Struwig Miemie
Published: May 2022

This paper outlines a qualitative analysis of consumer protection cases that were filed between April 2020 and March 2021 at the National Consumer Tribunal. Consumer protection agencies play a central role in ensuring the welfare of consumers in times of the Covid 19 pandemic and in its aftermath. Results of the analysis of the contents of the cases shows that South African consumer agencies acted with agility in line with their regulatory responsibilities. The cases examined in the study indicated that due to the relatively few cases able to be adjudicated, the National Consumer Tribunal had limited opportunity to contribute to the deeper consideration of the definitional development of the preventative intentions of the law in this regard. However, the Tribunal applied its mind to the definition of unfair pricing, in the interests of respecting consumers rights in this regard. The work of the Tribunal in interpreting important consumer rights to fair, reasonable and just pricing, is thus a lasting contribution to ensuring the realisation of these rights. In cases where businesses that were found to have not complied with the Regulations and were found to have engaged in prohibitive conduct and duly fined, sends a firm message to business that the violation of consumer rights will not be tolerated, even in complex circumstances such as during the Covid 19 pandemic.

Keywords: Business practices during Covid pandemic; consumer protection policy; consumer rights; price gouging; Tribunal adjudication
Dividend Payments, Agency Costs and Consistency as Shariah Compliant Status: Evidence from Malaysian Listed Companies
Authors: Awang Ahmad Dayang Ernie Nurfarah’ain , Banchit Azilawati
Published: May 2022

This paper is novel as it examines public listed companies’ dividend payments and consistency in status as Shariah Compliant by the Securities Commissions in the Malaysian capital market. The study also analyses the efficiency of managers to generate revenues by comparing both shariah and non-shariah compliant companies to determine the occurrences of agency conflicts. The sample of collected data were extracted from the Refinitiv Eikon Database from the 2016 until 2020 in various industries in Bursa Malaysia. The ANOVA test shows that both the Shariah and non-Shariah compliant companies pay dividends to their shareholders between 29 to 35 % on returns average. Interestingly, the decisions to pay the shareholders show that the shariah compliant companies are more likely to pay out dividends as compared to the non-shariah counterparts. Revenue generation is also found to be higher by 62 %. Overall, shariah compliant companies demonstrate statistically significant higher dividend with better usage of asset or lower agency conflicts in Malaysia.

Keywords: Shariah, public listed companies, agency conflicts, dividend, and asset utilization ratio, Malaysia, developing market
Assessing the Relationship between Job Satisfaction and Turnover Intention among Early-Career Academics in Tertiary Education in Malaysia
Authors: Arman Abdelfatah S. , Anwar Tahseen , Begum Vazeerjan , Yee Ngoo Poh , M. Govindaswami
Published: May 2022

Persistent improvements in organizational performance hinge on the organizations' ability to not only attract talented staff but also in retaining them. Employees are the most valuable assets for any firm today in sustaining the competitive advantages in this highly globalized business environment (Team, 2019). Turnover of Early Career Academics (ECAs) demonstrates the draining of the higher educational organizations' human capital, in terms of knowledge and expertise (Gibbons, 2020). Therefore, a high turnover rate is an indication of the companies’ inability to sustain the growth of human capital. ECAs are critical and essential components of every individual's higher education at the institution. When the staff and faculty members are exposed to the opportunity to leave their jobs, the educational institution is one of the entities that are under threat (Feng & Angeline, 2010). Anca-Ioana (2013) stated that academicians are the university’s most valuable asset in developing highly skilled and holistic graduates who are pleased and eventually remain longer with the organization.

Keywords: Job Satisfaction, Turnover Intention, Early Career Academics, Tertiary Education.
The Influence of Observed Workplace Ostracism on Psychological Distress and Job Performance: The Moderating Effects of Perpetrator’s Injustice Attribution and Emotional Intelligence
Authors: Aldhuhoori Fatima , Shamsudin Faridahwati
Published: May 2022

Forming and sustaining meaningful social relationships is a fundamental need for individuals (Baumeister and Leary, 1995). If they feel rejected, their social interaction need will be unfulfilled (Dewall & Bushman, 2011), leading to impaired belonging needs, control, self-esteem and meaningful existence, which eventually impact their behaviour, mental health and emotions (Williams, 2007). Ostracism is a form of social exclusion/rejection, expressed in various actions, such as ignoring the target and shutting him/her out of the conversations and other actions (Ferris et al., 2008), leading to various detrimental consequences (Li et al., 2021). It is a pervasive phenomenon in different social contexts (Kimel et al., 2017). Workplace Ostracism is defined as “the degree to which an employee perceives that he or she is ignored or excluded by others in the workplace” (Ferris et al., 2008). Research in workplace ostracism has prospered in recent years (Howard et al., 2019). Various theoretical perspectives have been brought forward to explain workplace ostracism, one of which is the workplace victimisation relational model by Aquino and Lamertz (2004) that consolidates two perspectives—the victim and the perpetrator—in the context of role relationships and organisational structure. This model proposes that workplace ostracism should be understood within a social, dyadic relationship between the victim and the perpetrator and the organisational context in which such relationships occur.

Keywords: Observed workplace ostracism, psychological distress, perpetrator’s injustice, emotional intelligence, job performance.
Çevrim İçi Öğretim Sürecinin Mimari Tasarım Eğitimine Katkısı
Authors: ALANGOYA Kezban Ayça
Published: May 2022

COVID-19 salgınının ulusal-uluslararası tasarım eğitiminde meydana getirdiği dönüşümler, çevrim içi eğitim sürecinde oluşan sorunsallar, bu sorunsalların çözümü için geliştirilmiş eğitsel yöntemler ve bunlar aracılıyla edinilmiş kazanımlar dikkat çekicidir. Bu çalışma, mimari tasarım derslerine ilk kez katılacak öğrencilerle 2019-20 Bahar dönemi ve 2020-21 Güz-Bahar dönemleri olmak üzere 3 çevrim içi eğitim döneminde edinilmiş deneyimleri kapsamaktadır. Pandemi koşullarında doğal çevrelere özgü fenomenlerin deneyimlendiği ortak geziler düzenlenememiş, mimari tasarım sürecinde tasarım aracı olarak işlev gören ortak maketler stüdyo ortamında inşa edilememiş, dijital ortamda üretilen çizimlerin çıktıları alınamamıştır. Eğitimciler ve özellikle mimari tasarım edimine başlayacak öğrenciler açısından zorlayıcı olmuş koşullara adapte olmak yeni eğitsel yöntemlerin devreye sokulması gerektirmiştir. Uzak-yakın kentsel ortamlara özgü fenomenlerin deneyimlenmesi ve sosyal içerikli güncel konularla evrensel içerikli sanat eserlerinin mimari program önerileri aracılığıyla toplum-birey-mekan ilişkilerinin tartışıldığı çevrim içi eğitim sürecinde sözel iletişimin güçlendiği/derinleştiği gözlemlenmiştir. Bireysel tasarım alanı-mimari program önerilerinin öğrencilerin seçimine bırakılması alan-program-kullanıcı-mekan kurgusu-malzeme seçimi ilişkilerine, mimarlığın fizik mekan ötesine geçen niteliklerine değinilmesine olanak tanımıştır. Ölçek kavramı mimari temsil ediminde kullanıldığı anlamın ötesinde anlamsal-zamansal-fiziksel-sosyal boyutlarıyla irdelenebilmiş, yaratıcı tasarım ediminin holistik yapısı görünürlük kazanmıştır. Çevrim içi eğitim sürecine özgü yöntemlere/ kazanımlara ışık tutmak amacıyla kaleme alınmış bu çalışmanın 1. bölümde Covid-19 salgınının pandemi olarak tanımlanması itibarıyla ulusal-uluslararası yükseköğretimin çevrim içi ortama aktarılışı ve mimarlık eğitimi bağlamında yaşanan gelişmeler ele alınmıştır. İlk kez mimari tasarım derslerine katılacak öğrenciler özelinde kurgulanmış tasarım eğitiminin kavramsal çerçevesi, uygulanan yöntemler ve proje çıktıları, örgün mimari eğitim süreci bağlamında 2.-5. bölümlerde, çevrimiçi eğitim süreci bağlamında ise 3.-4.-6. bölümlerde irdelenmiştir. Örgün ve çevrim içi eğitim sürecine özgü yöntemlerin proje çıktılarıyla ilişkilendirilerek analiz edilmesi, her iki ortamın mimari tasarım eğitimine sağladığı farklı kazanımlara görünürlük kazandırmıştır. Sonuç bölümünde çevrim içi eğitim sürecinde uygulanmış yöntemler/kazanımlar ele alınmış, çevrim içi eğitim süreci deneyimlerinin özgün nitelikleri özetlenmiş, bunların pandemi sonrasında mimari tasarım eğitimi içeriği kurgusunda gözetilmelerinin tasarım edimine başlayacak öğrencilerin kazanımlarını artıracağı vurgulanmıştır.
ORGANIZATION OF MANAGEMENT ACCOUNTING OF TOUR OPERATORS
Authors: Kutsyk Petro , Medvid Lubov , Gerasymenko Tamara , Mitsenko Nataliia
Published: May 2022

Introduction. The article is devoted to one of the current problems of organization of management accounting of tour operators. In particular, the essence of such concepts as tourist product, tourist package and tourist tour as objects of management accounting is revealed. The authors substantiate the principles of separation of responsibility centers and cost centers of tourism enterprises. Methods. The following scientific methods were used in the research process: induction, deduction, scientific abstraction and historical-comparative - to reveal the essence and highlight the centers of responsibility; dialectical cognition and theoretical generalization - to improve the classification of centers of responsibility and cost centers for tour operators; analogies and abstraction - to develop methodological aspects of cost management in tour operators; formalization - to determine the composition of costs of tour operators in the centers of responsibility and provide theoretical and practical conclusions and generalizations. Results. The article focuses on the characteristics of the components of the tourist product, namely the complex of tourist services, which are divided into three groups: basic tourist services, additional tourist services, material tourist services. The authors also identify the components of the tourist package and provide a classification of tourist tours, which determine the approaches to the formation of cost centers of tour operators in Ukraine. Discussion. Further research will be aimed at developing a system for budgeting the costs of tour operators at the centers of responsibility in order to plan, control and optimize them. Keywords: tour operator, travel product, travel package, tour, travel service, responsibility center, cost center, management accounting.
FORMATION OF CONDITIONS FOR INCREASING THE EFFICIENCY OF ACCOUNTING AND ANALYTICAL SUPPORT OF LEASE RELATIONS OF AGRICULTURAL ENTERPRISES
Authors: Rohoznyi Serhii
Published: May 2022

Introduction. The development of lease relations of agricultural enterprises determines the need to form appropriate information support for the company's management, which is the basis for making managerial decisions on the means of forming the resource base of economic activity. Therefore, appropriate accounting and analytical support is needed that meets the requirements and requests of various users of economic information. Therefore, it is necessary to take into account the conditions for the formation and use of information to form its value, which determines the relevance of this study. Purpose. Determine the prerequisites for increasing the efficiency of accounting and analytical support for development in the context of the development of lease relations of agricultural enterprises and the formation of appropriate proposals for technical regulation of the functional load of the information base of an agricultural enterprise. Methods. The research was conducted on the basis of the use of monographic, historical, abstract and logical methods. The methodological basis for the study of the material was the dialectical method of cognition of social and economic phenomena. Results. Based on the results, a technical (component) contradiction of the accounting and analytical functions that form its basis is revealed. This contradiction is determined by a significant difference in approaches to obtaining results: high-quality performance of the accounting function requires strict adherence to regulated rules and standards, while high-quality analytical support is based on original solutions that reflect the essential features of doing agricultural business in certain conditions. Given the likely sanctions from regulatory authorities for non-compliance with the rules of accounting procedures, we believe that it can become a significant obstacle to the formation of high-quality analytical support due to the risk of going beyond the regulated rules. This potentially reduces the effectiveness of analytical support for enterprise management. Discussion. Potentially, this contradiction can be resolved by providing appropriate technical conditions in accounting automation systems by combining information accumulation tools: separating accounting and analytical functions at the accounting stage and combining them at the level of analytical functions. The technical prerequisites for this process are presented by OLAP, which is a concept for organizing information systems for accounting and analytical support of an agricultural enterprise in general, and lease relations in particular. This technology allows you to organize the structure of economic information obtained from different sources according to a single typology. Keywords: accounting, lease relations, accounting and analytical support, economic information, accounting automation.
EVOLUTION OF THE ACCOUNTING SYSTEM UNDER THE INFLUENCE OF INTERNATIONAL CORPORATE GOVERNANCE PRACTICES
Authors: Tsaruk Vasyl
Published: May 2022

Introduction. The accounting system as a fundamental attribute of the functioning of corporations is under the constant influence of various factors. Global innovations and social transformations of economic processes motivate the adaptation of accounting theories and practices. One of the most significant influences on the modernization of the corporate accounting system is the multivariate nature of international corporate governance practices. Methods. The methodological tools of the study are the fundamental principles of economic knowledge and scientific works of modern researchers. In the process of research, methods of induction and deduction were used to differentiate the evolution of the accounting system; analysis and synthesis to identify the object and subject of research; constructive method for dissecting the stages of evolution of the accounting system; abstract and logical method for scientific and theoretical generalizations and formulation of a range of conclusions. Results. The characteristic features of international models of corporate governance are identified. The problems of accounting support of corporate governance are outlined. The logic of using the term “domestic model of corporate governance” is proved. The specifics of the parameters of the corporate governance model in Ukraine are specified. The range of features of the Anglo-American and German models of corporate governance on the evolution of the accounting system in Ukraine is differentiated. The fact of the problem of inadequacy of the current model of corporate governance and accounting system in Ukraine has been established. Emphasis is placed on the expediency of clarifying the principles of corporate governance G20 / OECD. Discussion. Identification of the expediency of taking into account the typical parameters of the evolutionary development of domestic theory and practice of corporate governance from the standpoint of modernization of the national accounting system. Keywords: accounting system, corporate governance, international practice, evolution of accounting system, corporate governance practice.
FORMATION OF ANALYTICAL TOOLS FOR RESEARCH OF PREREQUISITES FOR EFFECTIVE MANAGEMENT OF RESOURCE POTENTIAL
Authors: Ilin Valerii , Ilina Olena , Kovnerov Anton
Published: May 2022

Introduction., The organization of the resource management system of an agricultural enterprise is subject to both requirements for ensuring the competitiveness of the adopted resource use regime in market conditions and requirements for ensuring the ecological balance of man-made load on agricultural land in today's economic conditions. That is why, it is necessary to ensure the interdisciplinary nature of the formation of the enterprise's management system. This approach makes it necessary to consider analytical support for management decisions in finding a compromise between the environmental and economic interests of sustainable development of the enterprise. Purpose. Development of a system for assessing the current state of the organization of resource potential management to ensure a scientifically based classification of management approaches of agricultural enterprises to resource use. Methods. Studies were conducted on the basis of the use of abstract and logical, statistical, economic and mathematical methods. The methodological basis in preparing the material made dialectical method of knowledge of social and economic phenomena. Results. In the course of scientific research, it was established that the classification functions of discriminant analysis are an effective basis for scientific substantiation of the system of assessment and differentiation of approaches to managing the resource potential of an agricultural enterprise. The main advantage of the discriminant analysis apparatus in this particular situation is the possibility of statistical and mathematical modelling of the principle of classification of the studied objects by an expert group. The obtained models can be used to identify the effectiveness of resource potential management by business entities to diagnose problems and identify sources of resource use efficiency. The quality of the obtained models depends on the correct choice of a set of indicators for evaluating and taking into account business conditions in the parameters. Discussion. The results of testing the proposed approach using statistical data of the Lugansk region allowed us to identify the main prerequisites for improving the efficiency of resource potential management, the main of which is to ensure a balance of the crop production system through regulating the intensity of resource use. Management of mainly market principles has unbalanced the mechanisms of self-recovery of land resources, which, accordingly, requires replacement agrotechnical measures. This requires appropriate investment resources, and resource potential management projects are treated as promising investments. Keywords: management, resource potential, resource use, discriminant analysis, classification functions.
THE ROLE OF INTRAZONAL FEATURES IN CLARIFYING THE ROAD AND CLIMATIC ZONING OF THE TERRITORY OF SOUTHWESTERN KYRGYZSTAN
Authors: Karimov E.M.
Published: May 2022

In mountainous areas, the water-thermal regime of the road bed largely depends on the terrain, in relatively short sections, natural conditions can change - microrelief and microclimate. Therefore, when designing and erecting a subgrade, general standard solutions must be specified in the order of detailed design, depending on natural conditions, including the properties of the soil. Counting for geographical complexes in the design and construction of roads is decided on the basis of road-climatic zoning of territories. Intrazonality is one of the components of the geographical complex in mountainous areas. The study of intrazonal signs in the zoning of roads in the territory of southwestern Kyrgyzstan will greatly help in dividing and clarifying the boundaries of climatic zones of roads.
INFLUENCE OF PUBLIC TRANSPORT STOPS ON THE THROUGHPUT OF THE CARRIAGEWAY OF THE STREET
Authors: Stasenko L.N. , Arykbaev K.B. , Surapov A.K. , Kubanychbekov T.K.
Published: May 2022

In the presented article, an analysis of the urban traffic flow by composition was carried out, as a result of which it was revealed that cars make up to 80% of the total number of vehicles moving along city street. The influence of public transport stops on traffic conditions and traffic capacity of the carriageway of city streets is considered. The analysis of the calculation is carried out and measures are proposed, the implementation of which will make it possible to change the situation for the better.
THE ROLE OF CORIOLIS FORCE IN BISHKEK URBAN PLANNING
Authors: Tukembaeva G.Ch. , Temirov B.K.
Published: May 2022

On the basis of exact sciences – hydrodynamics, astronomy, geodesy and genetics, the history of the origin of the city of Bishkek is investigated. At the base of the city were streams, from ancient times cut by the force of Coriolis from south to north in rows from east to west during floods. This turned out to be enough to lay streets perpendicular to the canals, according to the chess grid, thanks to A.M. Fetisov, and turn into a city-park. His talent was noted by I.V. Mushketov in a report on the Vernensky earthquake of 1887, which was found in the archives of the University of North Carolina.
GEOMORPHOLOGICAL STRUCTURES OF THE FLOODPLAIN AREAS OF THE NARYN RIVER (KYRGYZSTAN)
Authors: Degembaeva N.K. , Ismailov N.Y. , Baibagyshov E.M. , Orozalieva G.J. , Abidinov B.Z.
Published: May 2022

The ecological state of floodplains is estimated by a high number of different structural units. This is important for ensuring the ecological function and increasing the sustainability of river ecosystems. The impact of land use change on fluvial and hydrological changes in the floodplain and its terraced surface is important for understanding current geomorphological processes. The increase in roughness and the accumulation of sediments on the surface of the floodplain is favorable for the uniform distribution of the river flow. To study the dynamics of changes in the riverbed, study sites were selected far and near settlements, using the example of the village of Emgek-Talaa and Ak-Tal in the Naryn region of Kyrgyzstan. To study changes in the landscape, satellite images were used to map the study areas. Assessment of changes is necessary for the further development of the restoration plan for the structure of floodplain rivers. The results of the study will provide information on management options and assist local authorities in the integrated management of natural resources.
COMPUTER MODELING OF ELASTIC LONGITUDINAL WAVE ON A LAYERED OBSTACLE IN MATLAB
Authors: Zhaparov M.T. , Abykeev K.J.
Published: May 2022

Аnalysis of numerical results for problems of elastic longitudinal wave on a layered obstacle in Мatlab".
AUTOMATION OF THE EDUCATIONAL PROCESS IN KSUCTA
Authors: Omurbekov Ch.O.
Published: May 2022

The article given the information about information system used in KSUCTA to automate the educational process, the purpose of which is to improve the work of all structural divisions of the university and the organization of the educational process using information technology, which can significantly save the time of students, graduates and university staff.
THE ADVANTAGES OF DEVELOPING WEB APPLICATIONS USING THE SPRING MVC FRAMEWORK
Authors: Temirov M.A. , Abykeev K.Dj.
Published: May 2022

This article discusses the advantages of creating a web application in the mvc model using the spring boot framework and its advantages over other technologies. Using Spring Boot technology when creating web applications gives the programmer a lot of advantages in terms of customizing and writing program code. You will need to repeat the same settings every time you develop an enterprise Java application.
KINEMATIC ANALYSIS OF THE STRUCTURES OF A SINGLE BUCKET LOADER WITH A TRANSFORMING WORKING EQUIPMENT
Authors: Isakov K. , Altybaev A.Sh. , Omurbekov Ch.O.
Published: May 2022

When justifying the design of newly created equipments of mechanization (machinery and equipment), after preliminary design, it is necessary to perform calculations for strength, reliability and durability. With the determination of the kinematic parameters of the working equipment, we find the speed of movement of certain links of the mechanisms, the results of which will be used to solve dynamic tasks.
GERMAN AND RUSSIAN ROAD CONSTRUCTION TERMS OF THE MAIN PERIOD OF ROAD CONSTRUCTION
Authors: Abdyldaeva G.S. , Shakeyeva N.M.
Published: May 2022

This article is devoted to practical work on the study of the terms of road construction. As we have already noted, road construction will have an initial stage, a main stage and a final stage. The terms used in these steps also differ. The terms we are talking about refer to the main stage. These are words that do not contain the semantic meaning of the beginning and end of the construction, i.e. investigated by the method of cancellation. The semantic stability of the term road construction determines its semantic meaning. It, in turn, serves as a causal factor in linguistics. The connection of the name of a language unit or term with its meaning is called a language category. Thus, the names of the tools used in all technical actions in the road construction process were compared in Russian and German on the basis of practical and scientific research.
PRAGMATICS AND SEMANTICS OF THE NEW EUPHEMIC VOCABULARY
Authors: Bazarbaevа G.D.
Published: May 2022

This article considers euphemism as a material for substantiating the concept of interaction between semantics and pragmatics of lexical units in the Kyrgyz and English languages. In the use of euphemisms, age, gender differences, the level of acquaintance of the respondents, their positive or negative reaction to the spoken word are given. At the same time, issues related to property and racial discrimination, death and any phenomenon, ritual, crime, drug addiction, aggressive politics are considered and confirmed by examples.
SOME THEORETICAL AND METHODOLOGICAL ASPECTS OF EPISTEMOLOGY IN THE CONTEXT OF DIALECTICAL AND LOGICAL PRINCIPLES
Authors: Baisubanov U.K.
Published: May 2022

The article examines the conceptual and categorical apparatus of epistemology, features of the theoretical and methodological principles of epistemological directions in scientific knowledge, and also makes an attempt to philosophically interpret scientific principles and regulatory norms in the context of fundamental universal methods of philosophy. At one time, representatives of postpositivism were engaged in the development of theoretical and methodological principles of scientific knowledge - K. Popper, M. Polani, T. Kuhn, I. Lakatos, P. Feyerabendt, as well as famous Russian scientists: G. Shchedrovitsky, M. Rozov, V. Shvyrev, A. Uemov, V. Shtoff, V. Chanyshev, V. Stepin, V. Chernov, V. Lektorsky, I. Mitchenkov, L. Mikeshin, T. Leshkevich and others. Currently, in world science, the study and development of knowledge is one of the main
problems. At the present stage, the demand for high-precision technologies and intensive methods of production causes an increase in scientific interest in special sections of the philosophy of science studying the process of obtaining reliable (scientific) knowledge and its prerequisites. It is important to note that not only philosophy itself, but also all sciences, in principle, clearly should in their research be repelled and developed through the laws and principles of dialectics.
LEGAL ADVOCACY AND LEGAL EDUCATION OF THE POPULATION IN KYRGYZSTAN IN THE 70s. 20TH CENTURY
Authors: Dzhumabaeva A.M.
Published: May 2022

The experience of legal education of the population in the 1970s in the Kyrgyz USR is studied in the article.
KASYM TYNYSTANOV AT THE ORIGINS OF PUBLIC EDUCATION OF KYRGYZSTAN
Authors: Karamoldoeva S.S.
Published: May 2022

K. Tynystanov is one of the founders of Kyrgyz writing, grammar, the creator of the Kyrgyz alphabet based on Arabic, Latin graphics. Author of the first textbooks in the Kyrgyz language. One of the scientific founders of the study, recording, systematization, publication of the Manas epic. First national Commissar of Education of the Kyrgyz ASSR. In 1937 arrested for unfounded accusations of nationalism and bourgeoisism. In 1938 shot. In 1988 fully rehabilitated.
FORMATION OF TRAINING OF ENGINEERING AND TECHNICAL SPECIALISTS IN HIGHER EDUCATIONAL INSTITUTIONS OF KYRGYZSTAN
Authors: Karyeva А. K.
Published: May 2022

The article discusses the formation of the training of engineering and architectural specialists in the universities of Kyrgyzstan. The creation of the Frunze Polytechnic Institute in 1954 was due to the lack of engineering and technical personnel, the development of the national economy of Kyrgyzstan, especially the development of industrialization. Another important role in the training of engineering and architectural personnel in higher educational institutions was played by the creation of an educational and methodological base that meets the requirements of the teaching staff, along with scientific and professional specialists, for the training of highly educated specialists. One of the problems of training engineering and technical personnel in higher education has been the creation of a modern training base for faculty that meets the requirements of higher education, along with scientific and professional personnel.
THE HISTORY OF THE DEVELOPMENT OF PSYCHOLOGICAL SCIENCE IN KYRGYZSTAN
Authors: Konurbaev T.A. , Dzhumalieva Zh. , Kozhogeldieva K.M.
Published: May 2022

The article deals with the formation and development of psychology in Kyrgyzstan as a science.
The study analyzed the history of psychology in Kyrgyzstan based on two interrelated factors. The article notes that the formation of psychology as a science and its development is influenced by the ideas and unique knowledge of Eastern thinkers, like a Ibn Sina (Avicenna), Abu al-Farabi, Beruni and Davani Jaliddin.
And the article also reflects that in the folklore of the Kyrgyz people, the epic "Manas" and the works of the famous thinker J. Balasagyn has interesting ideas in the field of quality education.
UPCYCLING AS A NEW RESOURCE SAVING TREND
Authors: Nurkasym k. M. , Koponova A.Sh.
Published: May 2022

The article examines the regularities of the cyclical development of the economy, which has its ups, downs and crises arising from certain phenomena. A crisis situation is characterized by overproduction of goods, thoughtless consumption and destruction of the ecological situation of a person and his environment. Along with the overproduction of goods, the problem of an oversupply of garbage arises, which requires upcycling. The problem of environmentally safe waste disposal in our country has not yet been resolved. In this situation, in order to change people's consciousness towards rational consumption and saving resources, the use of the recycling method is considered, which at least somehow helps to minimize the harmful effects on the environment.
POETIC FEATURE OF THE SAGYN AKMATBEKOVA’S LYRICS
Authors: Stanalieva G.
Published: May 2022

The article explores the poetic features of the Sagyn Akmatbekova’s lyrics, which is special in Kyrgyz literature with it’s original poetry.
The purpose of this article is to determine through the study of ideological, thematic quests and poetic features of the poetess’s lyrics. For the study were selected poems of the poetess, which were written in different styles and artistic methods.
SCIENCE AND NEW TECHNOLOGIES IN KYRGYZSTAN IN THE CONTEXT OF THE FOURTH INDUSTRIAL REVOLUTION
Authors: Khalilova M.V. , Askarbek kyzy K.
Published: May 2022

The article suggests ways to reform the science of the Kyrgyz Republic in the context of the fourth industrial revolution. The development of scientific and innovative activities of different periods makes us think about the need to form modern mechanisms for increasing the efficiency of science and a knowledge-intensive economy based on scientific achievements and discoveries in world science.
HUMAN CAPITAL IN THE REINDUSTRIALIZATION OF KYRGYZSTAN
Authors: Khalilova M.V. , Guseva J.V.
Published: May 2022

The article considers the role of human capital in the implementation of reindustrialization in the Kyrgyz Republic, notes the importance of health care, education in the upbringing of highly developed human capital. Human capital assets are the levers that ensure the economic situation of a person, society and the country as a whole, therefore its creation and reproduction is a priority task of restoring industry and reaching the level of high-tech production through reindustrialization.
THEORETICAL AND EXPERIMENTAL STUDIES OF ENGINEERING STRUCTURES ON THE IMPACT OF SEISMIC FORCES
Authors: Zhalaldinov M.M. , Duisheev S.D. , Turabyev Ch. K.
Published: May 2022

This article discusses theoretical and experimental solutions to this problem with a specific consideration of the transverse, relative to the axis of the pipes, seismic impact as the most dangerous for this structure. To ensure the reliability of these expensive structures, besides they are the most commonly used artificial structures, on which the possibility of further movement of transport after an earthquake depends, it is necessary to consider the longitudinal, relative to the axis of the pipes, the effects of seismic forces.
An engineering analysis of existing drainage systems and pedestrian underpasses during earthquakes has been carried out, as a result of shifting the soil of the base of the pipes, the weak area is the joints between the links of pipes, bait trays, curbs, drainage drains and slope trays.
The operability of highways in the southern region of Kyrgyzstan depends on the terrain and the features of the soil composition, the direction of the layers, since the fluctuations of the soil and engineering structures during earthquakes relate to complex mining and geological conditions. We have investigated the highway in the direction of Osh-Sary-Tash-Irkeshtam.
Water pipes and underground pedestrian crossings are destroyed on sections of highways.
On these sections of the Osh–Sary-Tash–Irkeshtam highway, salt-bearing anhydride rocks have been widely developed, which, as a result of groundwater circulation, leads to an increase in seismic activity in rocks. Under these conditions, the impact of seismic waves on underground and aboveground transport structures increases, which should be taken into account when designing artificial structures.
PHASE COMPOSITION AND STRUCTURE OF CARBONADO DIAMOND POLYCRYSTALS AFTER LASER TREATMENT
Authors: Minbaeva B.D. , Khaidarov K.
Published: May 2022

Synthetic polycrystalline diamonds are mainly composed of inclusions of graphite and a catalyst metal (Me). The presence of these inclusions and their amount significantly affects many of the physical and mechanical properties of diamonds and, ultimately, the performance of diamonds in a tool. Therefore, the study of the quantitative phase composition of synthetic diamonds (SD) is very important. The paper considers the change in the period of the crystal lattice of SD polycrystals and nickel (Ni) impurities after exposure to laser radiation with a wavelength of 1.06 μm. The time of laser irradiation varied from 3 to 60 sec. To determine the crystal lattice period of SA polycrystals, powders with a grain size of 315/250, 200/160, and 100/80 μm were used. A decrease in the crystal lattice period of the studied diamonds was found. We assume that this is due to the diffusion process of ordering of the diamond lattice, when the metal-enriched sections of the diamond-metal-catalyst system are locally heated. The results obtained will make it possible to understand the physical mechanism for increasing the strength of the studied crystals after exposure to laser beams under certain conditions.
FEATURES OF THE APPLICATION OF THE BUNEMANN ALGORITHM FOR NUMERICAL SOLUTION OF THE THREE-DIMENSIONAL PROBLEM OF MOTION OF A VISCOUS LIQUID IN AN OPEN CHANNEL
Authors: Osmonov K.T.
Published: May 2022

The article deals with a three-dimensional turbulent model of the flow of a viscous liquid in an open rectangular channel. On the free surface, the condition of friction in the longitudinal direction is taken into account, on and near the wall of the channel the conditions are set: adhesion, laminar and turbulent layers, and along the longitudinal axis of the flow - the condition of periodicity. To solve the problem, a cosine-shaped spectral function by vertical coordinate and a predictor-corrector scheme of the method of fractional steps by horizontal coordinates are used. For isoperimetric data, the corrector scheme uses the Buneman algorithm, which is particularly complex.
BATTLE OF THE TITANS: FOREIGN ECONOMIC ACTIVITY OF THE KYRGYZ REPUBLIC
Authors: Bapaliev K.O. , Mashaeva A.T.
Published: May 2022

To date, international trade has reached unprecedented peaks, in other words, in 2020, the volume of exports amounted to 16.9 trillion. дollars (US), and imports amounted to 17.1 trillion. дollars (USA).
This article discusses the trade battle that began in 2016 between two major players in international trade. Major players in international trade are the People's Republic of China and the United States of America. The development of international trade directly depends on the relationship between the People's Republic of China and the United States of America, since the People's Republic of China ranks first in terms of exports and second in terms of imports. At the same time, the United States of America ranks first in terms of imports and second in terms of exports.
The trade battle between the People's Republic of China and the United States of America opens up opportunities for the development of international trade to third parties, as the Kyrgyz Republic took advantage of this opportunity.
REGULATORY REGULATION OF CONSTRUCTION OF TOURIST FACILITIES
Authors: Derbisheva E.D. , Arstanbek kyzy E.
Published: May 2022

In article considers the importance of regulatory regulation in the construction of tourist industry facilities as a decisive factor in ensuring the quality and safety of a tourist product. Level of development and compliance of objects of the tourism industry with international requirements affects the competitiveness of the tourist destination. The development of tourism leads to the need for the construction of new and reconstruction, modernization of existing objects of the tourism industry. This study analyzed the development of hotel construction and similar accommodation facilities for the tourism industry. The study considers state regulations, building codes and regulations governing the design and construction of hotels. As a result, the authors proposed the need to develop building codes and regulations to regulate the construction of hotels and similar accommodation facilities.
THE ROLE AND IMPORTANCE OF FINANCIAL REPORTING IN COMPANY MANAGEMENT
Authors: Zatravina S.V. , Nezametdinova E.V.
Published: May 2022

Financial reporting is the primary public source of information that provides an opportunity to characterize the financial position of a company. Based on its data, it is possible to determine not only the reliability of the organization, but also its competitiveness, the fact that, of course, is a guarantee of successful interaction of all participants of the economic cooperation of all participants.
The use of financial statements as an information base for managing a company contributes to the achievement of complexity, as well as allows interested users to inspect the object, taking into account all its external and internal financial statements. On the basis of complex analysis it is possible to find out the reasons for the achieved successes, to give an assessment of the financial position with a retrospective point of view, and also the lack of financial - economic activity, which will allow you to make a timely appointment.