bluuebunny/crossref_metadata_2025 huggingface dataset:
SAFETY OF REINFORCED CONCRETE BRIDGES WITH SPANS STRUCTURES
Authors: Krasnoshchekov Y. V.
Published: January 2019

Introduction. The author presents the results of the reliability analysis of the structural systems in spans of bridges.Materials and methods. The analysis of published materials for the purpose of using them in the design of reinforced concrete bridges, in connection with changes in design standards and tightening of regulatory requirements for safety is made by the author.Results. The results of surveys of slab superstructures indicate the reliability and durability of typical structures operated under normal conditions, but in emergency situations there is a danger of progressive collapse. Therefore, in such conditions, split schemes of multi-span structures are unacceptable. The research tasks to ensure the durability of slab superstructures are formulated. In particular, the task of developing the method of durability calculation in case of one of the pillars failure in the continuous span structure, taking into account the dynamic effect is illustrated.Discussion and conclusion. Changes in design of slab structures of bridge cause the necessity to study the reliability and failure in emergency situations.
RAW RESOURCES’ FORMATION RESEARCH IN THE BUSINESS PROCESS OF RUBBER PRODUCTION
Authors: Aleshchenko V. V. , Eychler I. A.
Published: January 2019

Introduction. The paper presents the thesis about the advantages of the process approach in the development of measures aimed at improving the efficiency of rubber products, using rubber-containing waste as raw materials. In addition, the insufficiency of existing approaches to the definition of business processes using typical raw materials, on the basis of which the author’s definition of the business process is proposed, is substantiated. The main approaches to improving the efficiency of such business processes is formulated, defined on the construction of the participants’ interaction system to meet their basic requirements. Moreover, the importance of studying the information space is highlighted, in which the formation of business processes is displayed.Materials and methods. The research of the influence of information space on the formation of business processes for the production of rubber is carried out on the basis of such methods as the analysis of industry statistics, the study of legal acts that determine various aspects of the functioning of production and economic systems. The determination of the current state of the information space requires the research of materials of the state statistics service, marketing agencies and large enterprises of the rubber industry, using worn rubber products as raw materials. The requirements of suppliers of raw materials are also determined by an expert survey.Results. As a result, the list of the main participants and the main requirements are identified. The authors show the significant impact of the resource factor on the efficiency of business processes for the rubber production. Therefore, The authors present the model of the participants’  interaction at the stage of collecting raw materials.Discussion and conclusions. The list of the main factors hindering the development of the rubber products production is determined and ways to overcome the negative impact of factors by reviewing the mechanism of the business processes formation are considered.
EXPORT POTENTIAL EVALUATION OF THE ELECTRIC POWER INDUSTRY IN THE RUSSIAN FEDERATION
Authors: Gibadullin A. A. , Yerygin Yu. V. , Bortalevich S. I.
Published: January 2019

Introduction. The article is devoted to the export potential analysis of the electric power industry in the Russian Federation during the convergence period of the electric power complex into the Common Electricity Market of the Eurasian Economic Union.Materials and methods. The authors review the main indicators of the electricity sectors of the Eurasian Economic Union State Members. As a result of the analysis, it is revealed that the Russian electric power industry is the most large-scale and diversified industry in comparison with other Union state members. It is substantiated that the electric power complex of the Russian Federation could be fully provided with Russian fuel and energy resources, which give additional stability and competitiveness. Results. The evaluation of the electric power industry export potential of the Russian Federation couldn’t be made without determining the electric energy competitiveness, in which, according to the authors, it is advisable to include indicators of specific reference fuel consumption, loss in grids and cost of electric energy, both on the territory of the Eurasian Economic Union State Members and in the overseas market. As a result of the competitiveness analysis, it was revealed that Russian electrical energy may have certain competitive advantages in the common market and in foreign electricity markets.Discussion and conclusions. The main conclusions about the research results are made by the authors.
REGIONAL INTERACTION MODEL AS AN INSTRUMENT FOR STRATEGIC MANAGEMENT OF THE REGION ECONOMIC SECURITY
Authors: Korableva A. A. , Breusova A. G.
Published: January 2019

Introduction. The paper deals with modeling of organizational-economic interaction between territorial units of municipal and regional level. Dynamic of the economic security indicators of municipal areas in the Omsk region is presented, problems of strategic management of municipal development are analyzed, the author’s cross-functional model of regional interaction is presented. In addition, the role of municipal partnership in the process of regional interaction is shown.Materials and methods. The indices of economic security of the municipal entities in the Omsk region in the social, economic, financial spheres and the integrated index are calculated. Using the method of cross-functional modeling of business processes, the authors’ organizational and economic model of regional interaction has been formed.Results. Negative results of the assessment of the main indicators of the municipalities’ economic security show that it is necessary to develop regional cooperation in the Omsk region. Currently, there are such forms of interaction between municipalities as associations of municipalities in the Omsk region, joint meetings of regional and municipal authorities on strategic and current problems of the territories. But these forms of interaction are formal. The authors come to the conclusion that it is necessary to organize “vertical” and intermunicipal processes of strategic management in economic development and security.Discussion and conclusion. There are processes of organizing regional interaction on the basis of ensuring the economic security of the region. It requires an organizational and economic model that reflects the roles of the municipals in these processes, including the municipal partnership, the sequence of their actions and key indicators. Accordingly, the  developed model of regional interaction could become the basis for the formation of the system and the organizational and economic mechanism for managing the economic security of the region.
METHODOLOGY OF THE ANALYTICAL SUBSTANTIATION OF STATE FINANCIAL SUPPORT NECESSITY TO THE MANUFACTERS IMPLEMENTED IMPORT REPLACEMENT PROGRAMS
Authors: Hairova S. M. , Kovalyov V. A. , Hairov B. G.
Published: January 2019

Introduction. Solving the problem of state financial support for commodity producers implementing import substitution programs is becoming relevant in the current economic situation in Russia. The paper briefly describes the options for attracting investment in production and logistics clusters.Materials and methods. The paper uses the methods of synthesis and analysis, system and comparative analysis, expert assessments, principles for constructing economic and organizational structures, problem-oriented and situational approaches. The methodological basis of the study is the works of domestic and foreign scientists in the field of the macro- and mesologistics in the economic system.Results. The technique of analytical substantiation of the state financial support for producers of import substitution programs is presented. A management model for production and logistics clusters to identify the best option for financing investment projects is proposed. 

Discussion and conclusions. The paper proposes the formation of production and logistics clusters for the initiative to attract investment and support sectors of the national economy, for example, the timber industry complex. Moreover, the necessity of creating territorial  innovation clusters based on the principles of public-private partnership is substantiated. The research demonstrates that it is expedient to form production and logistics clusters in order to proactively attract  investments and to support the industry from the states since investment risks do not attract large investors for the development of the timber industry complex.
The influence of acetaminophen on sprint interval treadmill running
Authors: Park Laura L. , Baker Catherine E. , Sum Alvin , Hayes Lawrence D.
Published: January 2019

Although considerable research concerning the efficacy of analgesics in sport exists, there is a paucity of data concerning effects of acute acetaminophen (ACT) ingestion on sprint interval running exercise. This investigation concerned the effect of acute ACT ingestion on eight 30 s maximal treadmill sprints on a non-motorized treadmill, interspersed with two-minute rests in males (N=8, age 26±3 years, body height 174±7 cm, body mass 71±8 kg) in a placebo-controlled, randomized crossover design. A time x condition repeated measures analysis of variance (ANOVA) determined ACT ingestion did not influence mean power output, peak power output, peak vertical ground reaction force, peak oxygen uptake, or total distance completed (p>.05). Perceived pain was reduced by 8-15% during the final three sprints following ACT ingestion (p<.05). Data presented here suggest ACT may reduce exercise-induced pain during the latter stages of sprint interval treadmill running, without influencing performance.
Sensitivity and validity of a functional test for agility performance in water polo players
Authors: Tucher Guilherme , de S. Castro Flávio A. , da Silva António J.R.M. , Garrido Nuno D.
Published: January 2019

The aim of this study was to evaluate the sensitivity and validity of the Functional Test for Agility Performance (FTAP) in water polo players. Six elite junior (aged 16.33±0.82 years) male players and 65 competitive men (aged 18.1±4.3 years) who were classified in three groups (G1-3), participated in different phases of the test. The scores accomplished in FTAP at two periods (initial and final) were compared. They were correlated with the scores in Sprint/Agility Test and differences between standards of competition (G1-3) were assessed. Performance differences were assessed using the paired t-test and Pearson’s correlation was used to determine the association with agility time in the Speed/Agility Test. Differences between standards of competition were assessed using ANOVA. The final Functional Test for Agility Performance was performed in fewer seconds compared to initial (p=.002, r=.94). No significant correlation was found between Functional Test for Agility Performance and Speed/Agility Test (r=.42, p=.40), as expected and evidencing the discriminant validity. Differences were found between G1 and G3 (p<.001) and G2 and G3 (p=.008). The Functional Test for Agility Performance showed adequate sensitivity and validity, and thus is a decision-making test that can be used to assess training and expertise.
Correlation between ball speed of the spike and the strength condition of a professional women’s volleyball team during the season
Authors: Valadés David , Palao José Manuel , Aúnsolo Ángel , Ureña Aurelio
Published: January 2019

The aim of this paper was to study the relationship between spike speed and the players’ characteristics, anthropometrics, and strength levels throughout the season for a women’s professional volleyball team. Players from a Spanish first division team performed a battery of tests evaluating anthropometric characteristics, strength performance, and spike speed at the beginning, in the middle, and at the end of one competitive season. The variables were: age; training experience; height; one-hand standing reach height; body mass; body mass index; height of the vertical jump with an approach (spike jump); muscle percentage of arms; 1 repetition maximum (1RM) bench press; 1RM pullover; overhead medicine ball throws for distance using 1, 2, 3, 4, and 5 kg; spike angles; and speed of standing and jump spikes. Results showed that players’ general strength (bench press and pullover) and power parameters (medicine ball throws) increased throughout theseason, while speed of the jump did not improve. The variable that best predicted the jump spike speed at all the three time points in the season was the standing spike speed. The players’ training increased their strength and upper-body power, but these improvements were not transferred to players’ hitting speed ability. Push-pull and throwing exercises were not specific enough to improve the hitting ability of the female senior volleyball players.
Effects of training against elastic resistance on jab punch performance in elite junior athletes
Authors: Markovic Predrag , Suzovic Dajan , Kasum Goran , Jaric Slobodan
Published: January 2019

Ability to perform rapid open-kinetic chain movements (e.g. kicking, throwing, hitting, or punching) is an important prerequisite for success in various sports. The aims of the present study were (1) to investigate the effect of elastic resistance training (ERT) on the performance of jab punch, (2) to explore the associated changes in movement kinematic and kinetic patterns, and (3) to assess possible differences among competitors of different specializations. The national level junior competitors in kick boxing, savate, and boxing practiced jab punch against elastic resistance for 15 minutes per day, 3 times a week for 6 weeks, while the control group participated only in their regular training (N=10+10+10+10; age 17.2±1.0 years; M±SD). The results revealed a marked increase in the maximum jab punch velocity in all experimental groups (6-11%; all p<.01), but not in the control group (p>.05). This finding was associated with an increase in both the maximum velocity and displacement of the ipsilateral elbow, shoulder, and, particularly, hip joint, while no change in the movement time was observed. The ERT-associated increase was also revealed in the agonist (7-11%, all p<.01), but not antagonist muscle strength. Therefore, we conclude that addition of a relatively small amount of ERT could be recommended for the purpose of improving punching performance and, possibly, other rapid limb movement even in top-level junior athletes. The observed performance improvement could be partly based on increased motion amplitudes particularly regarding the pelvis movement, as well as on increased strength of agonist muscles
The trade-off between distance and accuracy in the rugby union place kick
Authors: Green Andrew , Kerr Samantha , Olivier Benita , Dafkin Chloe , McKinon Warrick
Published: January 2019

Little attention has been given to the rotational kinematics of the rugby union place kicking performance, especially in a field setting. The place kick is a means to score points. By maximizing the distance and accuracy a kicker is able to achieve increases the number of point scoring opportunities available to a team. The hypothesis of this study was that there is a relationship between distance and accuracy and the rotational kinematics of place kicking performance of rugby players in the field setting. Twelve first-team university rugby players had their full body kinematics measured for five place kicks. Kick distance and accuracy were directly measured. The current study showed a positive correlation between torso (r=.76) and pelvis (r=.66) rotation with kick distance. Place kick distance (r=.24) or accuracy (r=.54) were not correlated to playing experience. Negative correlations between stance elbow flexion (r=-.78), torso rotation (r=-.74) and X-factor (r=-.79) with kick accuracy were noted. Place kick distance could potentially be maximized by improving torso and pelvic rotations. Place kick accuracy could be improved by full extension of the stance arm. The data suggests that larger torso rotations may promote kicking distance; however, they impede kicking accuracy.
Practicing with gradual increases in contextual interference enhances visuomotor learning
Authors: Porter Jared M. , Beckerman Trey
Published: January 2019

The purpose of this study was to determine if practicing with gradual increases in contextual interference (CI) facilitated the learning of a continuous motor skill that required visuomotor tracking. We hypothesized the group that practiced with increasing amounts of CI would perform significantly better on a retention and transfer test compared to participants that practiced with blocked and random scheduling. A total of 78 participants were randomly assigned to one of three groups (i.e. Blocked, Increasing, Random). The level of CI was modified by varying the number of revolutions per minute (RPM) on a rotary pursuit tracker. Following the acquisition phase, participants returned after a 24-hour period and completed the 12-trial retention and transfer test. The results of statistical analysis indicated that all three groups improved their performance during practice. The posttest analysis indicated the Increasing group was better than the Blocked and Random groups on the retention and transfer test.
Business Context as an Object of Accounting and Analysis
Authors: Chugumbaev R. R. , Chugumbaeva N. N.
Published: January 2019

The classical approach to the problems of management and control of the functioning and development of business presupposes a relatively stable context, that is sufficiently long-lasting consistency of political, economic, social, technological and other conditions. Accounting and analytical support for management in this case is aimed at processes related to the fnancial, operational and investment activities of the organization. In recent years, the volatility of the business context has been continuously increasing and eliminating changes in the conditions of the organization’s functioning without threatening the economic security of the organization is becoming less and less possible. In the presented research directions of methodological development of accounting and analysis of the business context are determined, as well as the peculiarities of the content of these directions are analyzed. At the same time, it is taken into account that at present the assessment of the business context has become an obligatory requirement of various international management standards. To assess the possibilities of methodical expansion of accounting and analysis of the context, the main provisions of the theory of stakeholders, the theory of sustainable development, business analysis were applied. As a result of the research it was revealed that the processes connected with the formation of business potential aimed at increasing the resilience to changing the context, increasing the strategic security reserve of the organization, meeting the requirements of key stakeholder groups, are subject to systematic accounting, control and analysis. Accounting and analytical work in this direction will allow to create more advanced information and analytical support for the adoption of various managerial decisions, including decisions of innovative business change, timely implementation of preventive measures in connection with future changes in external operating conditions, decisions of effective interaction with internal and external interested parties. The results of the work presented and the prospects for its further development are closely related to the development of research in the feld of accounting and analysis in such areas as business analysis, the formation of standards of non-fnancial reporting, integrated reporting, the development of strategic management accounting, and others.
The Peculiarities of the Methodology of Teaching Accounting by G.A. Bakhchisaraytsev — the Representative of the Moscow Accounting School
Authors: Mikhailova G. V. , Potekhina E. V.
Published: January 2019

The progressive development of accounting in both theoretical and practical terms has an extremely complex historical and evolutionary character. At the same time, domestic periods have always been characterized by periods of both the strengthening of original national principles and their weakening. Therefore, it is very important to achieve harmonization of these separate aspects of comprehension of accounting science, allowing simultaneously to take into account not only national economic interests, but also to use the best world experience. The presented article is just considering these features on the example of the scientifc and teaching creativity of one of the outstanding representatives of the Moscow accounting school, G.A. Bakhchisaraytsev. Here it is necessary to take into account a different understanding of the accounting methodology that existed at that time in Russia. The generalizations and conclusions presented in the article make it possible to ensure a holistic perception of the preparation of accounting personnel, to prove the correctness of the consistent study of thematic materials that allow accounting to be considered as an informational reﬂection of a single reproduction cycle with the access to the system of the most important fnancial and result and exchange indicators. This approach is widely used in modern methods of teaching accounting. In addition, it is necessary to note the severity of the problem of training highly professional accountants, and in this respect, referring to the experience of G.A. Bakhchisaraytsev, we should remember the need for a high degree of responsibility for training accounting personnel. It emphasizes the exceptional importance of the continuity of training in accounting, including through self-education, which allows you to expand the range of professional knowledge, and thus increase the credibility and importance of the accounting profession.
Peculiarities of Ordering and Conducting Forensic Accounting Expertise
Authors: Kizilov A. N. , Ovcharenko O. V.
Published: January 2019

The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types. The increased requirements to detection of economic crimes necessitate the development of existing approaches to cooperation among all participants of forensic accounting expertise. The purpose of the research is to make a comparative analysis of classifications of forensic accounting expertise conducted in expert divisions of different law enforcement institutions focusing on delineation of tasks that an expert solves by expertizing. The authors analyze the requirements of laws and regulations on expertise activity, study the structure of forensic accounting expert institutions of the Ministry of Justice of the Russian Federation and make a comparative analysis of types of forensic accounting expertise conducted in expert divisions of the Ministry of Justice of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation. They single out the similarities and differences in the approaches to classification of types of forensic accounting expertise which are used by the law enforcement institutions to order and conduct expertise. The reform of federal executive power bodies transferred the functions of expert support of tax criminal cases to internal affairs agencies which resulted in its factual merger with accounting direction of forensic expert divisions of internal affairs agencies. Offence-related expert tasks can conditionally be divided into two blocks: • The first block — checking if recording transaction in accounts complies with legal requirements; • The second block — calculating indicators characterizing the factual circumstances of financial and economic activity which are of interest for investigators. Recently in criminal proceedings the term “distortion” has been gradually replaced by “compliance” (or incompliance) of recording facts of financial and economic activity with the legal requirements. Better scientific foundation, accuracy and a holistic approach to organizing, classifying and conducting forensic accounting expertise will create optimal conditions to uncover economic offences.
Modeling the System of Economic Security of AgroHoldings as the Basis for their Sustainable Development in the Context of Global Crisis Management
Authors: Gluschchenko A. V. , Kucherova E. P. , Denisov M. V.
Published: January 2019

The global economic system is at the stage of its active formation and development. Its borders and conditions of existence are constantly changing, which is accompanied by crises, which affect the economic systems of all countries participating in the world economy. The current global fnancial crisis, which is global and systemic, revealed a lack of effective theoretical approaches to the development of practical methods for overcoming the crisis phenomena used in the management of integrated agro-formations. This predetermines the need to improve the system of global crisis management that contributes to an adequate response to crises and is based on innovative approaches and the application of modern concepts of sustainable development in order to ensure economic security. The globalization of the fnancial and food markets, on the one hand, allows the agro-holdings to compare and evaluate the effciency of investment simultaneously within the entire international economy; expand and strengthen the fnancing capacity of various economic projects. On the other hand, qualitative changes in the global economy are of a deep and risky nature, due to the rapid development of fnancial innovations, which leads to an insuffcient degree of development of the system of ensuring economic security of international activities of economic entities. As a result of the analysis of the activities of integrated agro-formations, the current trends in the development and functioning of agricultural holdings in the context of the global fnancial crisis have been revealed. The specifcs of ensuring sustainable development of agrostructures in the context of global crisis management are defned: soil-climatic, biological, ecological, technological, and organization of agricultural territories. A model for ensuring the economic security of the agricultural holding through a sustainable development strategy was developed and justifed, including the following elements: a mission, a goal and a system of balanced indicators. The decomposition of the activities of integrated agro-formation into groups of balanced indicators has been made: fnance, customers, internal business processes, training and development, competitors and on-farm decomposition system. The internal and external threats to economic security, which are the basis for the selected groups of the BSS (balanced scorecard system) for integrated agro-formations, are singled out. Fields of economic security of the agro-structure (critical, low, normal and high) are defned, as well as sustainable development strategies for each feld, allowing to move from a critical level of economic security to the high one.
Small Business of the Transnistrian Moldavian Republic: Problematic Aspect
Authors: Kozma E. S.
Published: January 2019

The article deals with the major problems of sustainable and consistent development of small business in the Transnistrian Moldavian Republic (TMR). It is based on the results of a survey among the heads of small businesses and private entrepreneurs of the region. The subject of the research is topical because small business is an extremely important part of the economy of any country and the TMR is no exception. Small businesses and sole proprietorships possess a number of advantages over medium and large businesses though heads of small businesses and sole proprietors face certain difficulties. In order to study the problems of small business sustainable development there was drafted a questionnaire and a survey was conducted among the heads and employees of small businesses in the town of Rybnitsa. The methodology of the study includes the drafting of a questionnaire to cover a number of issues related to the subject of survey and surveying respondents individually and in person. The questions offered to the respondents were categorized as follows: introduction (age, gender, how long has the business operated in the market, etc.), body (problems of small business and ways of solving them, sufficiency of state measures of small business support from the respondents’ viewpoint), conclusion (assessment of business climate in the country and prospects of its improvement). As the result of the survey there were identified common problems and particular difficulties the small business of the TMR face, and also the directions of their elimination or minimization according to the representatives of small business opinion.
Falsifcation  of  Financial  Statements:   Concept  and  Tools  of  Identifcation
Authors: Safonova I. V. , Silchenko A. D.
Published: January 2019

To succeed in a market economy an economic entity should attract investments. The quality of accounting and analytical information about a company’s activities is an important factor in the decisions potential investors make. Accounting (fnancial) reporting is a signifcant part of the informational support of the company’s activity. The problem of reliability of the accounting (fnancial) statements has always been relevant. According to the modern concept of business audit, audit is primarily understood as an activity aimed at reducing business risks. Nowadays the main task of an auditor is to provide assurance that the accounting (fnancial) reporting does not contain signifcant misstatements because of its falsifcation, or mistakes made by employees of the auditee. Assessing the risk of fnancial statements falsifcation is an urgent and diffcult task. Though the term “falsifcation of fnancial statements” is widely used and seems clear in terms of common sense, the scientifc understanding and normative defnition of this concept is not so defnite. This article analyzes the concept of “falsifcation of fnancial statements” and approaches to its defnition in foreign and domestic practice; reviews modern tools to identify risks of fnancial statements falsifcation; discusses issues related to the use of mathematical models to identify the risk of fnancial statements falsifcation. To do this the authors analyze the index model of the American scientist M. Benish, carry out econometric tests within the assumptions of the Gauss-Markov theorem and propose a variant of developing an index model to detect accounting (fnancial) statements falsifcation. An attempt was made to create a model to identify the risk of reporting information falsifcation with a certain degree of probability that could be applied in Russia. To create such a model, called NARM, there were selected 75 reports of Russian organizations, of which 1/3 were falsifed. This model makes it possible to identify the probability of fnancial statements falsifcation to within 76%.
Risk  Analysis  in  the  Implementation   of  Application  Projects  in  the  Digital  Economy
Authors: Bychkova S. M. , Butina A. A.
Published: January 2019

The content of the concept and features of applied projects in the framework of the development of the Information Economy is considered. The tasks of applied projects are defned. The main categories of applied projects are identifed according to the method of their fnancing when they are introduced into the Information Society. The main tasks that are solved by organizations during the implementation of applied projects are considered. The main risks of application of the applied projects are systematized depending on their type. The essence of each risk and threat for the company is described for all categories of the applied projects. Three groups of risk scenarios have been identifed. The factors on the basis of which the decision is made to unconditionally abandon the implementation of the applied projects are established. A multi-criteria model of primary risk assessment and the possibility of its occurrence in the implementation of the applied projects has been developed. Examples of evaluating the prospects of implementation for each category of the applied projects are proposed. In the framework of the above-mentioned risks of project implementation, a number of factors (risk assessment values) are identifed, on the basis of which an unambiguous decision is made about the inexpediency of further assessment and implementation of proposed applied projects in the company (STOP factors). The list of STOP factors is established for each project individually in view of the features of each applied project. However, a number of universal STOP factors can be identifed (low% EBT on a project and a high risk of receivables that cannot be repaid or overdue, which may adversely affect the cash ﬂow of the applied project under consideration). As part of the implementation of the applied projects, various categories of applied projects have been allocated, depending on the costs that the company is undergoing. Each category of the applied projects has specifc risks that, to a greater or lesser extent, limit the company’s ability to implement projects. The values of risks that can clearly signal at the evaluation stage of applied projects about the inexpediency of considering the possibility of implementing the applied projects in their current form without any changes have been determined.
Preconditions  of  Effective  Development   of  Digital  Economy
Authors: Mel’nyk М. V. , Salin V. N.
Published: January 2019

The objective modern conditions of digital economy include the necessity of the development of innovative sciencebased production, changes in organizational structures based on the integration of business processes of economic entities, the necessity of accelerating business processes and using them as a base for sustainable growth and increased effciency of economic development. Ongoing changes mean the permanent improvement of engineering, technology and organization of production, using big data when making managerial decisions to choose the best developments and practices of solving the tasks on the basis of comparative analysis. It will also help to justify the objective factors in order to realize these decisions and to identify the risky spheres of activity and in turn to choose the effective and feasible directions of development, provide rational for conditions and effectiveness of their implementation in separate economic subjects and the national economy as a whole. The purpose of the article is: to reveal the nature and essence of the digitalization process, its peculiarities in different spheres of economic activity and preconditions of their sustainable development; to identify and highlight the position and the role of digitalization of non-fnancial sector of economy; to systemize the experience useful for implementation of the digitalization project at the modern stage of information technology development; to justify the crucial importance of the development of the system of indicators to fully digitalize the considered modern processes which in turn would require the active development of the system of collection, processing and analysis of the information using information and communication technologies; to draw attention to the topical problem of due staff training both of software developers and IT users; to single out the problems the solution of which can currently determine the prerequisites of success of the “digital economy” project in Russia.
Рroblems  of  Identifcation  and  Recognition  of  Digital  Financial  Assets  in  Accounting
Authors: Pozharitskaya I. М.
Published: January 2019

The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”. The methodology of the research is based on the content-analysis of the text of the above draft as well as the use of general scientifc methods and special tools of scientifc research such as analogy and comparison. There were also used methodological bases of accounting system cognition, i.e. identifcation of subjects, items and object of accounting; singling out problematic issues in organizing accounting on methodological, methodical and organizational levels. The main results of the research include the identifcation of new subjects when fnancial assets are created and circulate along with corresponding subject areas and accounting objects for each subject. In particular the following subjects are singled out: miners, validators, DFA operations offcers and other entities making transactions with DFA. New accounting objects for these subjects are; digital transaction; digital fnancial assets; digital recording; property right in a transaction register; crypto currency rate; income and expenditure related to turnover and/or exchange of DFA; settlements with exchange operators. The author critically assesses the IFRS applicability for crypto currency accounting and formulates groups of problematic issues at each level of organizing DFA accounting. The prospects of further research include the development of methodology for accounting of each identifed subject of DFA creation and turnover in accordance with the subject and objects of accounting.
Ratings  of  Territories —   A  Tool  of  Complex  Statistical  Analysis  (Information  Aspect)
Authors: Arkhangelskaya L. Yu.
Published: January 2019

Building ratings of territorial entities both within the countries in line with their administrative-territorial division, patterns, economic, historic, social, ethnic or religious relationships, environmental features; and also when comparing individual countries and their coalitions to date is a very urgent problem, the solution of which allows for selective estimation of the level of socio-economic, political and ecological status of the territories, as well as comparing them with the unity of the methodological approaches to the assessment of the territories, and also explore the changes over time of this state or condition while maintaining comparability of the sample data on a single ranking methodology with the set of indicators. Ratings can be used as the indicators of «response» for the territorial entities and their population in the ongoing transformation of the management bodies of the territories as an integral component of their monitoring system of socio-economic, political and environmental conditions and development. The article discusses the issues of information management provision for the building of territory rating; the article also provides a scorecard to building territory ratings within a country as well as for external comparisons. The article defnes the development prospects of this methodological approach to building rankings of territories as well as the scope of such ratings.
Critical  Assessment   of  Important  Novels  in  Accounting
Authors: Get’man V. G.
Published: January 2019

The contents of the new three instruments relating to various areas of accounting have been reviewed and critically evaluated. Among them is the «Programme for the development of the Federal accounting standards for the years 2018–2020. There have been revealed signifcant gaps in it and the main areas in which it should be refned have been identifed. This article also outlines possible consequences from the two other novels: the Russian Government planned to introduce electronic employment cards for the employees and to liberate all the organisations from submitting their annual fnancial statements to Russian Federal State Statistics Service in 2010. Apart from the positive aspects of these decisions, the article draws the readers’ attention to some, at the very least, more alarming factors from their implementation in practice.
Evaluation of land use effects on the natural landscapes of São Carlos - São Paulo, Brazil
Authors: Trevisan Diego Peruchi , Moschini Luiz Eduardo , Da Conceição Bispo Polyanna , Balzter Heiko
Published: January 2019

Anthropogenic actions influence most landscapes and the resulting mosaic is a mix of natural and anthropogenic landscape elements that vary in size, shape, pattern, and structure. Measures of landscape patterns can quantitatively analyze landscape structure. This study aimed to analyze the effects of land use and land cover on the spatial and temporal patterns in the landscapes of São Carlos, Brazil, from 2003 to 2013. A set of Environmental Quality Indices (EQI) was used to analyze the susceptibility of the ecological components to the effects of human activities. The Environmental Quality Index of Water Resources, the Environmental Quality Index of Vegetation, and the Environmental Vulnerability Index were used to assess the condition of ecological sustainability of the landscape. A reduction in the areas of native vegetation over time was identified with loss of 31% in ten years, representing over 3,067 ha, an expansion of agricultural areas of 40% and consequently a reduction of the environmental quality in the landscapes of São Carlos. These impacts compromise ecosystem structure and ecosystem services, e.g. through impacts on soils that support vegetation cover as the major sources of energy for terrestrial life. The observed intensification of anthropogenic activities and the corresponding reduction of natural areas often lead to the loss of biodiversity and the benefits that its ecosystem services provided to people.
The Hypocrisy in our Democracy: Placing Youth Voting in Perspective
Authors: Legault Brendon
Published: January 2019

In 2002 the Alberta Court of Queen’s Bench dismissed a lawsuit brought by two women who had been denied the right to vote in an Alberta election. The court laid out several different justifications for the limiting the franchise to those under the age of 18. However, upon analysis, those justifications fail to withstand critical reasoning. Placing the courts reasoning in wider perspective exposes a great deal about the nature of Canada’s political system today.
“Battle of the Extremes”: Party Polarization in the 2010 Pennsylvanian Senatorial Election
Authors: Lieffers Emily
Published: January 2019

This paper provides an in-depth analysis of the senatorial election held in Pennsylvania in November of 2010. The paper outlines the state's primary election campaigns and the eventual campaign between two ideologically-opposed candidates, Sestak and Toomey. By referencing extensive primary source documents (interviews, campaign videos, and speeches), supported by scholarly secondary sources, this paper argues that Pennsylvania's senatorial election is emblematic of greater party polarization across the United States. The candidates' unwillingness to provide moderate solutions to appeal to voters in this swing state is noteworthy and is reflective of the decline of centrist politics in the country. Though narrow in scope, the argument put forth in this paper has broader implications for polarization and political engagement in contemporary American politics.
The Liberal Party of Canada: Still Canada’s “Natural Governing Party?”
Authors: Suderman James
Published: January 2019

Canada´s evolving party system has shifted the discursive, institutional, and legal frameworks for how party politics are performed in Canada.  As a result, the dominant track record of the Liberal Party of Canada now faces several new challenges to its historical status as Canada´s natural governing party.  The inability to successfully fundraise to set election issues within the guidelines of new legal regulations has weakened the Liberal Party´s ability to compete with the Conservatives.  The current leader-driven model of cadre party politics has also put more emphasis on attracting peripheral voters, such as flexible partisans and dealigned voters, which makes one-party domination less likely.  Furthermore, the Liberal Party has also faced recent loses to their core support, due to shifts in historical regional support, religious support, and the support of ethnic minorities.
The EU-China’s Strategic Partnership: A Case Study of the EU’s Arms Embargo against China
Authors: Huang Yixiong
Published: January 2019

In 2003, the EU and China established a strategic partnership intended to deepen their bilateral relationship not only economically, but also strategically. However, the EU-China relations are still challenged by several ideological and strategic issues. This paper will evaluate the EU-China’s strategic partnership by presenting a case study of the EU’s arms embargo against China since the 1989 Tiananmen Incident. This paper will argue that although the EU-China’s strategic partnership has a strong foundation of bilateral economic and strategic cooperation, the relationship between the EU and China is still very weak: (1) ideologically, the EU is still unsatisfied with China’s human rights record and political reform process; and (2) strategically, the United States (U.S.) still plays an influential role the EU’s external decision-making process.
On the Passing of North Korea’s ‘Dear Leader:’ Kim Jong-il (1941-2011)
Authors: Dawson Tyler , Aitken Aaron , Huang Yixiong , Pue Kristen , Legault Brendon
Published: January 2019

Few events have the potential to change the political landscape as dramatically as the death of an authoritarian leader, as their passing frequently leaves a power vacuum in their wake. This was certainly true of the death of Kim Jong-il, the former leader of the Democratic People’s Republic of Korea, who passed away on December 17, 2011. At this time, it is unclear as to exactly how events will unfold in Korea, as little is known about the reclusive nation. However, the collection of essays found below represent four initial perspectives on the passing of Kim Jong-il and its effect on the world.
Top-Down or Bottom-Up: Approaches for Addressing Land Degradation in Swaziland and Botswana
Authors: Baller Josh
Published: January 2019

The strategies taken by a particular government are largely based upon their socio-cultural and political background. This paper will examine two countries that, while sharing regional proximity and similar conditions surrounding land degradation, have drastically different forms of governance: Swaziland and Botswana. We will examine the problem of land degradation in these countries generally and what aspects of socio-political organization in each country have affected the rate and severity of the problem. This paper will highlight the policy paths taken by Swaziland and Botswana and examine the irony of their methods. Despite Swaziland’s central administration and land tenure systems, they have adopted a more participatory approach to addressing land degradation compared to Botswana, a democratic country.