Source Of Borrowing Research Articles

“The Lord Breathed On The Face Of Underworld”: Maximilian Voloshin and Kabbala

The acquaintance of Maximilian Aleksandrovich Voloshin (1877–1932), one of the central figures in the history of Russian culture in the first third of the twentieth century, with the tradition of Western European esotericism, as well as with the concepts of Jewish Kabbalah, is still poorly understood. At the same time, it is known that they played an important role in his worldview and creativity. The article offers an analysis of several topics related to Kabbalah, which had a noticeable impact on the work of Voloshin. Particular attention is paid to the problem of establishing written sources of borrowings and interpretations of Kabbalistic ideas, clarifying concepts, as well as ways of transmitting elements of Kabbalah among European and Russian esotericists. Through the study of various works of Voloshin, his diary entries, drafts and correspondence, the names of esoteric authors who are especially important for the study of this topic have been identified (E.P. Blavatsky, A. Fabre d'Olivet, A. Franck, Eliphas Levi and etc.). Through a thorough analysis of the methods of perception and transmission of the ideas of Kabbalah among European esotericists, it was shown that, strange as it may seem, the result of studying such sources and their interpretation by Voloshin was a fairly accurate and adequate use of Kabbalistic concepts both in theoretical works and in poetry.

Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia

Abstract This paper aims to examine solvency and fixed assets financing of Agriculture, Forestry and Fishing sector (Sector A) in the Republic of Serbia. We also examine whether there is a difference between this Sector’s enterprises and entrepreneurs regarding these two aspects of their financial position. The research is based on the Financial Statements Annual Bulletins available on the official website of the Serbian Business Registers Agency. The period of six consecutive years is covered (2013-2018). Solvency and fixed assets financing were analyzed separately for Sector A enterprises and entrepreneurs. Standard ratio indicators were used to determine these relevant aspects of financial position. The conducted analysis showed differences between this Sector’s enterprises and entrepreneurs regarding the solvency. The research results revealed that, despite a slight improvement in certain solvency indicators, entrepreneurs were insolvent during the observed period. The fixed assets financing indicators showed that the lack of equity for new investments financing was compensated mainly by long-term borrowing at enterprises’ level and by short-term borrowed sources at entrepreneurs’ level.

Financial forecasting at the enterprises of the poultry subcomplex

Financial forecasting issues do not lose their relevance as they are the “circulatory system” of the effective functioning of any organization in the agricultural sector. Taking into account this fact, a scientific study of the indicated problem was carried out regarding one of the dynamically developing subsectors of animal husbandry, namely poultry farming. An assessment of the prospects for the functioning of the industry is given and the fact of an increase in the number of unprofitable enterprises is established. In this regard, the adaptation of a progressive model of financial forecasting with a compensating variable based on the data of a poultry enterprise was carried out. Various modifications of the proposed model have been used, with a step-by-step approach to preliminary, intermediate and forecast balances. The final results of the work carried out made it possible to develop various strategies for the behavior of the managers of the poultry enterprise in the formation of the value of its own funds, as well as navigate the volumes of possible borrowed sources of the financed property. Demonstrated the variability of changes in balance sheet items at different percentages of growth in sales. The integration of the results obtained indicates the effectiveness and progressiveness of the financial forecasting model using the compensating variable in relation to the poultry industry.

Phonological change and interdialectal differences between Egyptian and Coptic: ḏ, ṯ → c = ϫ versus ḏ, ṯ → t = ⲧ

Abstract The development of the Egyptian palatals ḏ and ṯ has long been a thorny issue in Egyptian linguistics. No convincing phonological rule for it has been identified so far. In the present paper I argue that the distribution of these phonemes is the result of inter-dialectal borrowings between a pre-Coptic dialect (C‑Dialect) in which ḏ , ṯ → c = ϫ and a pre-Coptic dialect (T‑Dialect) in which ḏ , ṯ → t = ⲧ. It is then argued that the attested Coptic dialects derive from T‑Dialects with lexical borrowings from C‑Dialects. A preliminary discussion of the sociolinguistic contexts of these dialects is presented in the second part of the article, where it is suggested that the C‑Dialect may have been associated with the area of the cities of Avaris/Pi-Ramses/Tanis and may have become a prestigious dialect and thus a source of lexical borrowings starting from the 19th dynasty.

Fusion of Ancient Heritage and Christian Doctrine in the Poem of John of Gaza “Description of the Cosmic Table”

Introduction. John of Gaza is the only known grammarian poet who belongs to the cultural environment of the Gaza School. His work “Description of the Сosmic Table” is a unique extant poetic work that corresponds to the ancient literary genre. Despite the final Christianization of Gaza at the end of the 4th century, the classical elements did not outlive their usefulness. The poem by John of Gaza written in the genre of ekphrasis is a vivid example of this phenomenon. The author actively appealed to the works of ancient authors and to a lesser extent to the Christian works when he created his poem. Therefore, the main purpose of our study is to identify sources – exact quotes, expressions that can be identified in another work – paraphrased or repeated verbatim. Methods. The author conducts his research on the basis of the historical and comparative method, which allows to compare the work of John of Gaza with the works of other authors. Thus, it allows to reveal the sources used in the poem. Analysis. The author in his work divides conditionally cited authors into ancient and Christian, and also argues the thesis that the works of the former occupy an important place as a source of borrowings. Results. Based on the analysis, the author identified four main characteristics that clearly indicate the echoes of the cultural heritage of antiquity. Interpretation and understanding of allegorical and Christian images in Early Byzantium with the help of Homer, Nonne of Panopolis, Aristophanes, Menander, etc. still occupied an important place in the life of the Gazans. The citation of Christian authors, first of all John Chrysostom, is explained by the historical time associated with the transformation of religious consciousness. In general, it can be noted that the poem of the Byzantine poet John of Gaza is a “fusion” of ancient heritage and Christian doctrine.

Borrowings in military terminology of the modern Vietnamese language

This article is dedicated to the analysis of techniques of external enrichment of terminology of the Vietnamese language. An attempt is made to examine the phenomenon of borrowing of foreign words in military terminology of the modern Vietnamese language. The author explores the factors of borrowing, carries out classification by origin and source of borrowing. The relevance of this work is defined by the need to systematize knowledge on the foreign borrowings in military terminology of Vietnamese language at the current stage of its development, rapid advancement of military science, new technologies, integration of Vietnam into the global community, and, thus, the emergence of vast foreign lexicon from Western languages, including in terminology. The novelty consists in systematization, generalization, and analysis of the methods of foreign borrowing in Vietnamese language and sectoral terminologies, particularly in military terminology. The conclusion is made that military terminology of Vietnamese language contains 80% of borrowings from foreign languages. According to the source of borrowing, foreign words are divided into two groups: of Sino origin (Hán Việt), and of Indo-European origin. The basis of borrowings is comprised of the terms of Hán Việt origin, which in have assimilated and currently are fully functional units of Vietnamese language. At the present stage, most of the words are borrowed from the English language; the majority of loanwords from European languages in Vietnamese language are attributes to semantic (word-forming and semantic calques). This method of borrowing often makes the terms too complex, difficult to remember and use. Borrowings from European languages, which currently infiltrate into Vietnamese language without changing their graphic form, are pronounced in accordance with the phonetic norms of Vietnamese language.

Фонетические особенности ненецких заимствований в обско-угорских языках

The article deals with the Nenets borrowings in the Ob-Ugric languages: Khanty and Mansi. The main list of these borrowings was compiled by Wolfgang Steinitz in a work published more than half a century ago. In the paper I focus on phonetic features of the borrowed words. These borrowings represent predominantly the cultural vocabulary and are geographically quite limited being presented only in the northern dialects of Mansi and Khanty. Despite of this many of these words retain very archaic features of Nenets phonetics. This allows us to consider linguistic contacts between the Ob-Ugrians and the Nenets as rather old. Consideration of the corpus of the borrowings also allows to shed some light on the relative chronology of historical sound changes in the Nenets language. In the paper all Nenets loans in Mansi and Khanty are compared with their possible sources in Tundra Nenets and in Forest Nenets. This comparison shows that in Forest Nenets a potential corresponding word is often missing or looks phonetically too different and therefore can not be regarded as the source of borrowing. Thus, the donor language was definitely the Tundra Nenets, and not the Forest Nenets language. Mansi and Khanty words borrowed from Tundra Nenets may reflect the following archaic features of Nenets historical phonetics: final vowels (before reduction into °); final consonants, changed into the glottal stop in modern Nenets; intervocalic -m-, changed into - w- in modern Nenets; final glide -w, disappeared in modern Nenets. All words borrowed in Ob-Ugric languages from Nenets can be divided in two groups with respect to these parameters: some of them definitely preserve a more archaic state of Nenets phonetics, whereas others are phonetically much closer to modern Nenets words. Another feature that allows to evaluate the relative age of borrowings is the labialization of vowels in Kazym Khanty and in Mansi: in earlier borrowings Nenets vowel a has changed in Kazym Khanty and Mansi into a labial vowel, whereas in later ones it has preserved its original quality.

ПУБЛІЧНІ ФІНАНСИ УКРАЇНИ В УМОВАХ ПАНДЕМІЇ COVID-19

The article presents the results of a study of the world experience of using public finances in the context of the spread of the COVID-19 pandemic and evaluates domestic measures of anti-crisis support of the national economy. It was noted that the volume and forms of financial support depended on the depth of the negative consequences of a pandemic in a country, as well as on the solvency of governments, their reputation as borrowers. Developed countries had the opportunity to approve fiscal support measures for several years, while in developing countries, such measures were short-term. It is emphasized that in these conditions the biggest concern is the growing budget deficit and public debt. The total package of anti-crisis measures of Ukraine, which is estimated at UAH 111.2 billion (2.8% of GDP), is analyzed. It is noted that this package is significantly inferior to the volume of support programs in developed countries, which reached levels ranging from 5-10% of GDP (China, UK, USA) to 18.8% of GDP (Canada) and even 23% of GDP (France). It was noted that despite the fact that the implementation of the "Big Construction" program has become the largest anti-crisis instrument in 2020, which undoubtedly had a positive effect and impact on economic indicators, it should not be considered an anti-crisis measure. This program was planned before the deployment of the COVID-19 pandemic, it is not directly related to the direct support of the population and compensation for business losses, so it cannot be considered a government response to the COVID-19. It is concluded that the expected continuation of the pandemic in 2021 will require governments to pursue policies to support business and households. In these circumstances, the Ukrainian government will be required to increase the volume of anti-crisis measures. At the same time it is necessary to observe prudence and caution in choosing the sources of government borrowing. For the Ukrainian state, this task is complicated by the fact that overcoming the crisis must be carried out in the context of continuing reforms, strengthening the imbalance of public finances, increasing macroeconomic instability.

ТРАДИЦИИ И НОВАТОРСТВО В ТВОРЧЕСТВЕ О. А. КИПРЕНСКОГО: ПОРТРЕТ А. К. ШВАЛЬБЕ

The article considers one of the key works of the portrait genre of the 1800s — the portrait of Adam K. Schwalbe by Orest A. Kiprensky. The analysis of this work by several generations of art historians (Herman A. Nedoshivin, Natalia N. Kovalenskaya, Dmitry V. Sarabyanov, Yakov V. Brook, Irina V. Linnik) reveals its main substantial and formal features, and also clarifies issues related to the concepts of tradition and innovation. All those who have written about this work agree that the artistic image of A. K. Schwalbe's portrait is based on impressions of Rubens and Rembrandt. However, a more careful analysis of Kiprensky's work provides an opportunity to considerably expand the sources of possible borrowings not only from the masters of the past. Studying it in the context of the art of 1800s leads to the conclusion that the works of Kiprensky's contemporaries (in particular Salvatore Tonchi) contain the same motifs used in the portrait of Schwalbe, namely: attributes of "fur coat portraits", the full-face representation of the model and the tightness of space, sharp character and expressiveness of the portrait's appearance. To prove the thesis that Kiprensky was influenced by the art of his time, a large number of works (including those by unknown artists), both famous and little-known, are involved.

Evaluation of the effectiveness of leveraging capital of a telecommunication company

Any company, and especially an actively developing one, constantly feels the need to attract financial resources. Debt capital plays an important role for companies as an additional means for expanding and carrying out economic activities. Accordingly, effective management of borrowed capital is economically beneficial for the company, and the wrong approach to the formation of borrowed sources of the company can adversely affect its financial condition. The object of research in this article was PJSC “MegaFon”. A characteristic feature of this industry is the increased competition due to the aggressive policies of both telecom operators and companies that have entered this market from related industries. In the study, the process of forming borrowed funds by the company is presented in the form of five consecutive stages. The approbation of the proposed research scheme, using the example of PJSC “MegaFon”, showed the ambiguity of the financial decisions made to attract borrowed capital. And the main recommendation is to attract borrowed funds only for the development of the company.

FINANCIAL MANAGEMENT OF CORPORATIONS: EMPIRICAL STUDY OF FACTORS OF INFLUENCE ON BORROWING BORROWING FUNDS

Introduction. The article is devoted to the identification of factors influencing the capital structure of corporations in the process of financial management through the use of regression analysis tools. It is established that the greatest influence on the attraction of borrowed sources of capital financing is exerted by the cost of equity of the current period and the weighted average cost of total capital of the previous period. The share of net assets directly affects corporate borrowing, although to a much lesser extent than the cost of capital. At the same time, profitability indicators have the opposite effect: their increase leads to a decrease in the level of borrowed capital, and corporations in this case turn to their own sources of capital financing, in particular, through retained earnings. The level of dividends has the opposite insignificant effect: the growth of stock profitability leads to the refusal of loan financing.Purpose. Substantiation of factors influencing the capital structure of corporations through their empirical research.Results. The study revealed that the most influential factors on the capital structure of corporations are the cost of equity and the weighted average cost of capital of the corporation in the previous period. An inverse relationship has been established between the value of the corporation's total capital in the previous period and borrowing: while the weighted average cost of capital increases, corporations reduce borrowing. At the same time, the cost of equity has a direct impact on the change in capital structure in the direction of increasing borrowed funds. Rising equity contributes to corporate access to borrowed financial resources. Originality. The originality of the article lies in the proposal to the identification of factors influencing the capital structure of corporations in the process of financial management through the use of regression analysis tools.Conclusion. The share of net assets, as hypothetically expected, directly affects corporate borrowing, albeit to a much lesser extent than the cost of capital. At the same time, profitability indicators have the opposite effect: their increase leads to a decrease in the level of borrowed capital, and corporations in this case turn to their own sources of capital financing, in particular, through retained earnings. The level of dividends has the opposite insignificant effect: the growth of stock profitability leads to the refusal of loan financing.

Mechanizmy przejmowania wyrazów niemieckich w polszczyźnie południowokresowej

The article describes the mechanisms of taking over German words to the conspiracy dialect on the phonetic-flexible and word-forming level. German language borrowings account for a significant percentage of the vocabulary in the conspiracy. Different historical and geographical conditions of the area contributed to this. The mass settlement of Germans in the cities caused the German loans to become more and more numerous and took root unnoticed in the language. The Germanisms presented here show a different degree of dependence on their originals, usually making it difficult, and sometimes impossible, to indicate their sources, which was related to the fact that quite often the source of Polish borrowings were German bustling, environ mental or colloquial expressions.

Проблема іншомовних запозичень у науковій спадщині Івана Огієнка

The article «Borrowings in Ivan Ohіienko’s scientifi c heritage» by Teiana Bilousova analyses the ways and reasons for borrowing linguistic units from other languages, their adaptation in the recipient language, and approaches to their selec-tion and fi xation in dictionaries. Being one of the natural ways of enrichment of all the languages, borrowings become an object of study of diff erent native and foreign researches, among which Ivan Ohіienko’s works are of great interest. Highly estimating the Ukrainian language as a rich, fl exible and developed one, caring about the establishment of its unifi ed literary standard, the scientist didn’t reject the presence of diff erent borrowings and accepted both, those which came from ancient times (Latin, Greek, and Slavic etc.), and those ones penetrating into the lan-guage at the present time. The most numerous in the Ukrainian language he consid-ered Russian and Polish borrowings. He always urged to their objective evaluation and denied their senseless exclusion from the language by the linguistic purism.Still he resisted the penetration into the language of barbarisms, clichés, foreign word combinations and phraseological units. At the same time he advocated historical and ter-minological dictionaries supporting the language uniqueness. Using historical and chrono-logical analyses he developed the methodological criteria for defi ning the sources of bor-rowings and their adaptational characteristics in the recipient language. He also found out the factors and reasons of borrowing, and the most frequently borrowed elements. The theoretical ideas of Ivan Ohіienko found its practical realization. The article provides the analysis of his «Dictionary of substandard words», illustrating on the numerous examples the author’s approaches to the order, commentaries, graphic and accentual representation of borrowings, and their combinability with other words at the level of phrases and word combinations. The conclusion gives the linguist’s remarks and propositions as for the further linguistic studies in this fi eld.

Language Contacts as a Source of Borrowing

Borrowings are the evidence of cultural contacts. They play a positive role in political, economic, cultural and linguistic contacts. Then closer the contacts between countries, then more borrowings mutually penetrate in the language system. Territorial proximity always facilitates the penetration of linguistic units and their elements into the lexicology. Today, a large number of borrowings comes from the eastern side of Russia, including China. A new wave of Chinese-Russian relations has actively introduced lexemes in both languages that have no analogue. The article analyzes groups of borrowings of morphological, etymological and semantic types, explores the reasons for borrowing a new layer of vocabulary from Chinese into Russian. The survey determined the frequency of use of the old and new wave of borrowings from the Chinese language in the Russian lexical base. The results of the survey showed that, along with such old borrowings as tea, pearls, silk, etc., such tokens as kunya, tofu, wushu, etc., which entered in the everyday Russians life. It should be noted that some lexical borrowings did not linger in Russian and, having not had time to assimilate, they disappeared. The Chinese language has a much lesser impact on Russian than English and other European languages, but it has a significant impact on the lexical composition and culture of Russian society nowadays.

Justification of the financing schedule for an enterprise’s innovative project using dynamic programming

Get additional profit, increase the profitability of sales, reduce costs - the main goals of any enterprise. To achieve these goals, it is necessary to constantly analyze the available opportunities both in current activities and when investing. The article considers one of the methods for optimizing the investment program by finding the best option for the ratio of cost and time of own and borrowed sources of financing for an investment project. Various forms are considered as additional sources of capital: budget financing, issuing a bonded loan, a credit line, loans from various banking institutions. The results obtained allow us to make balanced management decisions about the structure of project financing. The final data is used to form the overall financial plan.

Capital Markets Development and Borrowing Sources in Georgia

Capital Markets Development and Borrowing Sources in Georgia

Analysis of the impact of state support on the efficiency of agricultural production in the context of digitalization in the Volgograd region

The article presents a model for analyzing the impact of state support for agricultural production on the efficiency of enterprises in the livestock sector of the Volgograd region in the conditions of digitalization. The developed model is integrated into the electronic information environment of not only state bodies, but also agribusiness enterprises and allows using software tools to analyze the effectiveness of state support in three main areas: the development of material and technical base, reimbursement of agricultural production costs, and reimbursement of borrowed sources of financing. The result of using the model mechanism is interactive reporting, which provides information to state authorities for the purpose of monitoring the implementation of state support for agricultural production, assessing the completeness of coverage of agricultural enterprises with state support, modeling the amount of financial support to agribusiness enterprises to monitor the implementation of set values of performance indicators, as well as the rapid development of measures to improve performance. The method of distribution of agribusiness enterprises by zones of state support effectiveness is proposed. This method allows the state authorities of the subject of the Russian Federation to develop targeted support measures or change the amount of support financing depending on the level of efficiency of agribusiness enterprises. The analysis of the impact of state support for agricultural production on the efficiency of enterprises in the livestock sector of the Volgograd region.

ВПЛИВ СТРУКТУРИ КАПІТАЛУ НА ФІНАНСОВУ СТІЙКІСТЬ ПІДПРИЄМСТВА

У цій статті опрацьовано загальні підходи до визначення фінансової стійкості та означено основні тенденції в сучасних ринкових умовах господарювання. Розглянуто сутність фінансової стійкості за різними науковими підходами, на основі яких сформовано власний погляд. Висвітлено внутрішні і зовнішні чинники, що впливають на фінансову стійкість підприємства. У період нестабільності ринкових умов господарювання та індивідуальності для кожного суб’єкта господарювання за даними публічного акціонерного товариства «Малинська паперова фабрика – Вайдманн» проведено аналіз фінансової стійкості за допомогою абсолютних і відносних показників та оцінено залежність показників від структури капіталу досліджуваного підприємства. На основі проведеного аналізу запропоновано шляхи оптимізації структури капіталу, а отже, й фінансової стійкості підприємства.

Sources of Borrowing and Fiscal Multipliers

AbstractThis paper finds that debt-financed fiscal multipliers vary depending on the location of the debt buyer. In a sample of 33 countries fiscal multipliers are larger when government purchases are financed by issuing debt to foreign investors (non-residents), compared to when they are financed by issuing debt to home investors (residents). In a theoretical model, the location of the government creditor produces these differential responses through the extent that private investment is crowded out. International capital mobility of the resident private sector decreases the difference between the two types of financing both in the model and in the data.

Английские заимствования в общественно-политическом контексте и их значение в русском языке

English borrowings continue to penetrate actively into the Russian language. However, they are not always borrowed in all the meanings they have in the original language. Thus, the question of their usage in Russian is of great importance. The article presents a linguistic analysis of some words which are frequently used in a socio-political sphere: националист / nationalist, оккупант / occupant, сепаратист / separatist and террорист / terrorist. In each of these pairs, the Russian word was borrowed from the English language using calque. As a result, the conclusion had been drawn that such words may have different connotations in the language which is the source of borrowing and the recipient-language.