Methodology of Science and General-Scientific Methods of Research

<div>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</div> For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.Key words: competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.

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YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

Sociopolitical sciences ◽

10.33693/2223-0092-2020-10-3-177-180 ◽

2020 ◽

Vol 10 (3) ◽

pp. 177-180

Author(s):

VERA SHUNYAEVA ◽

Keyword(s):

Research Method ◽

Negative Impact ◽

System Research ◽

Scientific Methods ◽

General Scientific ◽

Definition Of ◽

A Minor ◽

Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

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Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

International Accounting ◽

10.24891/ia.23.12.1356 ◽

2020 ◽

Vol 23 (12) ◽

pp. 1356-1382

Author(s):

E.V. Olomskaya ◽

A.A. Aksent'ev

Keyword(s):

Balance Method ◽

Deferred Taxes ◽

Accounting Standard ◽

Scientific Methods ◽

The Public ◽

General Scientific ◽

The Impact ◽

Original Approach ◽

Descriptive Method ◽

Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

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Specifics of capital structure management of electronic commerce market leaders

Economic Analysis Theory and Practice ◽

10.24891/ea.19.5.905 ◽

2020 ◽

Vol 16 (5) ◽

pp. 905-919

Author(s):

R.O. Voskanyan

Keyword(s):

Capital Structure ◽

Customer Service ◽

Financial Statements ◽

Financial Resources ◽

Ratio Analysis ◽

Timely Manner ◽

Aggressive Approach ◽

Scientific Methods ◽

General Scientific ◽

Management Policies

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.

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Modernizing the lending facility under concession agreements

Finance and Credit ◽

10.24891/fc.26.7.1590 ◽

2020 ◽

Vol 26 (7) ◽

pp. 1590-1609

Author(s):

V.A. Rakhaev

Keyword(s):

Financial Structure ◽

Bank Lending ◽

Early Termination ◽

Scientific Methods ◽

Financial Condition ◽

Revenue Collection ◽

Analysis And Synthesis ◽

Financing Mechanism ◽

General Scientific ◽

The Russian Federation

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.

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Strategic threats to energy security as risks of quality of people's life

National Interests Priorities and Security ◽

10.24891/ni.16.4.730 ◽

2020 ◽

Vol 16 (4) ◽

pp. 730-744

Author(s):

V.I. Loktionov

Keyword(s):

Quality Of Life ◽

Energy Security ◽

Well Being ◽

Scientific Methods ◽

Analysis And Synthesis ◽

General Scientific ◽

And Performance ◽

Economic Well Being ◽

The Way

Subject. The article reviews the way strategic threats to energy security influence the quality of people's life. Objectives. The study unfolds the theory of analyzing strategic threats to energy security by covering the matter of quality of people's life. Methods. To analyze the way strategic threats to energy security spread across cross-sectoral commodity and production chains and influences quality of people's living, I applied the factor analysis and general scientific methods of analysis and synthesis. Results. I suggest interpreting strategic threats to energy security as risks of people's quality of life due to a reduction in the volume of energy supply. I identified mechanisms reflecting how the fuel and energy complex and its development influence the quality of people's life. The article sets out the method to assess such quality-of-life risks arising from strategic threats to energy security. Conclusions and Relevance. In the current geopolitical situation, strategic threats to energy security cause long-standing adverse consequences for the quality of people's life. If strategic threats to energy security are further construed as risk of quality of people's life, this will facilitate the preparation and performance of a more effective governmental policy on energy, which will subsequently raise the economic well-being of people.

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European experience in transition to circular economy

Economic Analysis Theory and Practice ◽

10.24891/ea.19.4.598 ◽

2020 ◽

Vol 19 (4) ◽

pp. 598-617 ◽

Cited By ~ 1

Author(s):

S.V. Ratner

Keyword(s):

European Union ◽

Circular Economy ◽

Raw Materials ◽

Action Plan ◽

National Level ◽

The European Union ◽

Scientific Methods ◽

European Experience ◽

General Scientific ◽

The Eu

Subject. The article considers the concept of circular economy, which has originated relatively recently in the academic literature, and is now increasingly recognized in many countries at the national level. In the European Union, the transition to circular economy is viewed as an opportunity to improve competitiveness of the European Union, protect businesses from resource shortages and fluctuating prices for raw materials and supplies, and a way to increase employment and innovation. Objectives. The aim of the study is to analyze the incentives developed by the European Commission for moving to circular economy, and to assess their effectiveness on the basis of statistical analysis. Methods. I employ general scientific methods of research. Results. The analysis of the EU Action Plan for the Circular Economy enabled to conclude that the results of the recent research in circular economy barriers, eco-innovation, technology and infrastructure were successfully integrated into the framework of this document. Understanding the root causes holding back the circular economy development and the balanced combination of economic and administrative incentives strengthened the Action Plan, and it contributed to the circular economy development in the EU. Conclusions. The measures to stimulate the development of the circular economy proposed in the European Action Plan can be viewed as a prototype for designing similar strategies in other countries, including Russia. Meanwhile, a more detailed analysis of barriers to the circular economy at the level of individual countries and regions is needed.

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Bank Marketing: Features, New Trends, and Prospects

Economics and Management ◽

10.35854/1998-1627-2019-7-83-88 ◽

2019 ◽

pp. 83-88

Author(s):

E. N. Valiev ◽

E. N. Veysov

Keyword(s):

Systems Approach ◽

Marketing Research ◽

Theory And Practice ◽

Scientific Publications ◽

Scientific Methods ◽

New Directions ◽

General Scientific ◽

Modern Economic ◽

The Subject ◽

Bank Marketing

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.

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CONCEPTUAL FRAMEWORK FOR MANAGING THE ECONOMIC BEHAVIOR OF AN INDUSTRIAL PARK

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.12.01.002 ◽

2020 ◽

Vol 1 (12) ◽

pp. 7-12

Author(s):

D. S. MIRONOV ◽

Keyword(s):

Interest Groups ◽

Conceptual Framework ◽

System Analysis ◽

Economic Behavior ◽

Industrial Park ◽

Conceptual Basis ◽

Management Decisions ◽

Main Interest ◽

Scientific Methods ◽

General Scientific

In this article, using general scientific methods, the existing approaches to making management decisions in the process of implementing one or another variant of the economic behavior of an industrial park are analyzed. The results of the system analysis revealed that most approaches do not fully take into account the peculiarities of the economic behavior of the industrial park, depending on the interests of residents and resource suppliers. The main interest groups and conceptual basis for choosing an option for such behavior are presented.

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