scholarly journals The evolution of theoretical approaches to the definition of company profits

2016 ◽  
Vol 2016 (49) ◽  
pp. 309-327
Author(s):  
Ksenia Omelchenko ◽  
1970 ◽  
Vol 8 (1) ◽  
pp. 119-126
Author(s):  
Марина Орап

У  статті  висвітлено  методологічні  та  практичні  засади  вивчення  онтогенезу  соціального  інтелекту. Складність вивчення даного соціально-психологічного феномену пов’язана із дотичністю його  до багатьох явищ, які описують умови успішності соціальної взаємодії особистості. Проаналізовано наявні  теоретичні   підходи   до   визначення   змісту   та   структури  соціального  інтелекту,   до   взаємозв’язку  останнього  з  іншими  видами  інтелекту.  Визначено,  що  дослідження  соціального  інтелекту  молодших  школярів слід здійснювати на основі розуміння останнього як здатності, що виникає на базі комплексу  інтелектуальних,   особистісних,   комунікативних   і   поведінкових   рис,   що   зумовлюють   прогнозування  розвитку  міжособистісних  ситуацій,  інтерпретацію  інформації  і  поведінки,  готовність  до  соціальної  взаємодії і прийняття рішень. Здійснене пілотажне емпіричне дослідження прогностичних можливостей  дітей  молодшого  шкільного  віку  продемонструвало  наявні  позитивні  кореляційні  зв’язки  між  рівнем  розвитку здатності до передбачення найбільш адекватного сценарію розвитку подій у соціальній ситуації  та рівнем розвитку мовленнєвого досвіду. Найбільш тісний взаємозв’язок виявлено між рівнем розвитку  здатності  передбачати  адекватну  вербальну  відповідь  у  ситуації  комунікації  та  рівнем  розвитку  мовленнєвої компетентності та мовленнєвої діяльності дітей молодшого шкільного віку. Таким чином,  були зроблені попередні висновки про наявність взаємозв’язку між мовленнєвим досвідом та прогностичним  можливостями у складі соціального інтелекту дитини молодшого шкільного віку The  article  outlines  the  methodological  and  practical  principles  of  studying  the  ontogenesis  of  social  intelligence. The complexity of studying this socio-psychological phenomenon is associated with its attractiveness to  many  phenomena  that  describe  the  conditions  for  the  successful  social  interaction.  The  existing  theoretical  approaches to the definition of the content and structure of social intelligence, to the interrelationship of it with  other types of intelligence are analyzed. It is determined that research of social intelligence of junior pupils should  be carried out on the basis of the understanding of this kind of intelligencer as an ability that based on a complex of  intellectual, personal, communicative and behavioral features. This complex predetermines the forecasting of the  development  of  interpersonal  situations,  the  interpretation  of  information  and  behavior,  readiness  for  social  interaction  and  decision-making.  The  research  of  the  prognostic  possibilities  of  primary  school  children  demonstrated the positive correlation between the level of development of the ability to predict the most adequate  scenario of the development of events in the social situation and the level of development of speech experience. The  closest relationship is found between the level of development of the ability to provide an adequate verbal response  in the context of communication and the level of development of speech competence and speech activity of children  of junior school age. Thus, was done a conclusion about the existence of a relationship between speech experience  and prognostic possibilities in the social intellect of a child of junior school age.   


2021 ◽  
Vol 1 (8) ◽  
pp. 72-78
Author(s):  
T. V. GRISHINA ◽  
◽  
N. V. ZAMYATKINA ◽  
Yu. A. YUKHLINA ◽  
◽  
...  

The article highlights the theoretical approaches to the definition of the concepts of small and medium-sized businesses. The relevance of the research is determined by the need to solve the problem of the development of small and medium-sized businesses in the agricultural sector in the context of digital transformation, the development and justification of directions for improving its development. The scientific novelty of the study is the formation of a complex for assessing the development of small forms of agricultural production, which allows us to develop priority strategic directions of development, including aspects of modernization of agricultural production and innovative development. The indicators of the development of small and medium-sized businesses in the agricultural sector are studied. A new type of classification feature of small and medium-sized businesses in the agricultural sector is proposed.


Author(s):  
Leonid Mohilevskyi ◽  
◽  
Olha Sіevidova ◽  

The Public Prosecutor's Office in Ukraine plays a major role in the protection of human rights and freedom, of general interests of the society and the country, and in the strengthening of law and order, thus facilitating the establishment and development of the democratic constitutional state. The effectiveness of performing the duties put onto the prosecution of Ukraine is directly dependent on the prosecutor's offices' employees that are empowered to fulfill their professional responsibilities. The legal status of an employee of a prosecutor's office is specified in the Law of Ukraine “On Public Prosecutor’s Office”. Although, some aspects of these employees' work activity are normalised in the general labor law. This expresses the principle of unity and differentiation of the legal regulation of prosecutor's office's employee's labor relations. This article researches theoretical approaches to the definition of the concepts "unity" and "differentiation". The unity of the legal regulation of labor relations is manifested in the legally established equality of all employees. Differentiation is not opposed to the principle of unity, but takes into account the characteristics of different categories of workers and working conditions to ensure equality. The relationship between the general labor law and the special law on the prosecutor's office regarding the adjustment of the labor rights of the employees of Ukraine's prosecutor's offices had been analysed. The key to effective legal regulation of labor rights of employees of the prosecutor's office of Ukraine is compliance with unity and differentiation. It had been determined that the differentiation of the legal regulation of prosecutor's office's employee's labor rights determines the mandatory and priority application of the special legislation norms. In turn, the unity of the legal regulation of prosecutor's office's employee's labor rights determines the subsidiary usage of labor legislation norms in cases of an employee's individual labor rights not being determined in the special law on Public Prosecutor's Office. Unification of labor law norms governing the labor activity of this category of workers will make it possible to achieve an optimal balance of unity and differentiation.


2021 ◽  
Vol 76 (1) ◽  
pp. 23-29
Author(s):  
L. Samarska ◽  
◽  
N.M. Sas ◽  

The choice of the article’s topic is conditioned by the necessity to develop happiness management (such as knowledge management, time management, etc.). With considerable attention to the definition of “happiness”, the analysis of recent publications reveals that it is crucial to understand the deep foundations of happiness, create a typology, reveal the basic principles of different types of understanding of happiness, which was chosen as the topic research. Theoretical approaches to the definition of “happiness” are chosen sociology of imagination of G. Durand, the theory of archetypes of C. Jung, and the theory of images and dreams of G. Bachelard. In the context of this system of views, the idea of happiness is the result of a free play of the imagination, which, while being on the path from past to future, is transformed, revealed, comes accurate as a result of previous collective and individual intermediate ideas, and is enriched and concretised by individual people, social groups, individuals. The mythos of happiness across nations and people differs in the way, method, and tools of individuation, the discovery of the Self. The anthropological tract of happiness has an end to its existence. It is determined by the cessation of existence, the life of nations and individuals. The desire to experience pleasure (according to Freud), the desire to rise (according to Durand) are reflexive, which determines the physiological basis of happiness. Representations of happiness determine priorities, coordinate the direction of thinking, actions, reactions to external circumstances, and choose ways to achieve happiness. This is done through the transcendental function (according to Jung) – a psychological function that arises from the connection of the content of the unconscious with the content of consciousness. Achieving happiness allows one to strengthen the subjectivity and reveal their uniqueness, which allows them to identify typological features (archetypes) of behavioural reactions of people based on individual and group ideas about happiness. The authors reveal the basic foundations of such archetypes of happiness as hedonism, eudemonia, “rat racing”, nihilism, subjective well-being.


2013 ◽  
Vol 24 (2) ◽  
pp. 211-238 ◽  
Author(s):  
Predrag Pavlicevic

This article indicated a model for a scientific description of styles of political leadership in Serbia from 1990 to the present, more precisely, pointed the basic elements of concept developed by the author in the study ?The style of political leaders in Serbia in the period 1990-2006? (2010). For the evaluation the author uses analytical tools that include the aforementioned concept, simultaneously indicating correlative theoretical approaches the aforementioned study did not examine, and may be of importance for the research of political elites in Serbia. This contributes the epistemological part of the method, which is registered in the definition of the style of political leadership as a term and the category apparatus that follows - understood from the aspect of the political style: the style in building political power, the style of political communication, the style of building one?s legitimacy, the ideological style, the styles of political language, symbolism and rituals, non-verbal communication and style in expressing patriotism. Starting from the fact that political styles are related to characteristics of political cultures and that it is necessary to make a concept of ideal typical models of styles focused on political subjects, this article marked the styles of political leadership typology related to the specific acting of political leaders in Serbia: authoritarian, republican, realistic, populist, conformist, revolutionary and style of a politician-rebel.


2020 ◽  
pp. 71-76
Author(s):  
Viktoriya Rudenko ◽  

In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific substantiation of which largely depends on the economy investment development. The article is devoted to the study of theoretical approaches to the functioning of the methods of the financial mechanism and on this basis to determine the content and composition of the methods of the fiscal mechanism. It was determined that there are various approaches to understanding the essence of financial methods (as means, forms, methods, rules) and three conceptual approaches to the interpretation of the methods of financial mechanism: management (considers the methods of financial mechanism as processes in which implementation of financial policy); organizational (treats the methods of the financial mechanism as a means of organizing financial relations, which are formed in the process of implementing financial policy); complex (characterizes the methods of the financial mechanism as a process of organizing financial relations to achieve the objectives of financial policy). As a result of research of theoretical bases of functioning of financial methods the essence of methods of the fiscal mechanism of regulation of national economy investment development was substantiated. The main methods of the fiscal mechanism were identified, including planning, organization and control. The basic requirements to functioning of methods of the fiscal mechanism of regulation of the national economy investment development were considered.


2021 ◽  
pp. 63-67
Author(s):  
N.I. Kalashnik ◽  
O.A. Trubnikova ◽  
K.K. Rakhimberdin

The concept of “sustainable development” has been widely used in recent years in legislation andspecial literature. At the same time, a generally accepted definition of this concept has not been developed.The article is devoted to the study of the issues of determining the content of the concept of “sustainabledevelopment”. According to the authors, the need to address this issue is related to the problem of theeffectiveness of legal norms. The article shows the origin and formation of the concept of sustainabledevelopment in international legislation, identifies the system-forming features of sustainable development,analyzes the application and content of the term “sustainable development” in international acts andregulatory legal acts of Russia, notes its intersectoral nature, and considers some theoretical approaches tothe definition of the term “sustainable development”. The authors show the ambiguity of the application of  the concept in question in the domestic legislation. In this regard, the need for the development and legalconsolidation of the term “sustainable development” at the federal level is justified.


2018 ◽  
Vol 4 (4) ◽  
pp. 334-340 ◽  
Author(s):  
Olga Sosnovska ◽  
Maksym Zhytar

In today’s economic realities, achieving the necessary level of financial security of enterprises is a prerequisite for ensuring their sustainable operation and the formation of competitive development parameters in the internal and external market environment. The effectiveness of this process depends on building a high-quality financial architecture as the basic structural element of the company’s financial security system. In this regard, the subject of the study is an analysis of existing theoretical approaches to the definition of financial architecture and its relationship with the financial security of the enterprise. The methodological basis of the research is the scientific development of domestic and foreign scientists, the fundamental theoretical positions of economic science in the field of financial architecture formation, financial risk management, and financial security of the enterprise. The purpose of the article is to study the essence of financial architecture in order to substantiate its determining influence on the financial security of the enterprise and ensure its sustainable functioning in an unstable development of economic processes. The article analyses the theoretical aspects of financial architecture and finds that the interpretation of this economic category is due to the existence of clear causal relationships between its constituent elements and their impact on the financial support. Proceeding from this, the definition of financial architecture is drawn as a set of interconnected structural elements such as capital structure, ownership structure and quality of corporate governance, which accumulate and mobilize financial resources, increase control over the activity of the enterprise, solve conflicts of interest between owners and other stakeholders. It is determined that the choice of principles and methods for constructing financial architecture depends on such financial interests of economic entities as forming a flexible financial potential, optimizing the structure of capital, increasing investment attractiveness, maximizing profits, and increasing the market value of the enterprise. It is proved that the result of building a flexible financial architecture is to provide the appropriate level of financial security of an enterprise by identifying, quantifying, neutralizing, minimizing, and monitoring its financial risks. It is proposed to systematize indicators of financial security level assessment on the most typical of its functional components, among which investment, credit, emission, innovation, and currency can be distinguished. It has been established that ensuring the appropriate level of financial security will contribute to achieving financial sustainability, forming qualitative financial potential, providing competitive advantages, harmonizing interests of economic entities, and creating an effective system of economic security of the enterprise. It is concluded that the construction of high-quality financial architecture is the basis of financial security of an enterprise, the level of which depends on the proper management of financial risks and ensuring an adequate level of safety of all its functional components. As a criterion for the effectiveness of the process of ensuring the financial security of the company, sustainable development of the enterprise was determined in the conditions of an unstable economic environment.


2019 ◽  
Vol 4 (4) ◽  
pp. 388-394
Author(s):  
Viktoriia Hmyria ◽  
Volodymyr Kucherenko

The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.


Author(s):  
M.S. Velychko

The articlereveals psychological causes and preventive measures of the emergence mobbing in the educational environment. Phenomenon of the mobbing as a form of psychological violence in relations between the group and the individual.The article reveals the phenomenon of the mobbing as a form of psychological violence in relations between the group and the individual. Theoretical approaches to the definition of the phenomenon of mobbing and its forms. Psychological causes and legal aspects and preventive measures of mobbing in the educational environment. Mobbing and described it as «psychological terror», which includes the systematic recurrence of hostile and unethical behavior of one or more people, directed against another person. According to experts, the most significant characteristic of the phenomenon of mobbing is that it is determined onlywhen there are multiple, but systematic, regular repetitions in behavior and attitude.


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