Categorical Apparatus Research Articles

БУХГАЛТЕРСКИЙ УЧЕТ ДОХОДОВ: АНАЛИЗ ПОЛОЖЕНИЙ ПРОЕКТА ФСБУ «ДОХОДЫ»

This article contains an analysis of the terms and definitions used in the accounting of income and collections of non-profit organizations of non-budgetary sectors in accordance with sustainable accounting standards and standard financial income results. The provisions of the draft of the new FSBU «Income» for maritime and non-profit organizations of the non-state sector were considered. These requirements were formulated taking into account the requirements of Russian POA 9/99 and the provisions of the fast financial reporting forecast. As a result of the study, the main problems associated with the categorical apparatus in the field of accounting for the income of commercial and non-profit non-budgetary organizations were identified, and solutions to these problems were proposed.

Problems of Artificial Intelligence: Philosophical Analysis

Artificial intelligence can be understood as the pinnacle of development of the science of cybernetics. One of the key features of artificial intelligence is that, unlike simple computers, artificial intelligence has the ability to independently process information coming from outside and perform complex, extraordinary operations. That is, if a simple machine is loaded with specific algorithms and execute them, artificial intelligence can itself participate in the design of new tasks. Already today, such artificial intelligence capabilities are used in various spheres of society, for example, in such areas as economics and finance. In the light of such trends, classical philosophical questions acquire new guidelines. What kind of future is possible for humanity? Is artificial intelligence a force for advancing society or an initiative that poses a serious threat to humanity? The authors are close to the point of view that a complete rejection of the capabilities of artificial intelligence is impossible and there is no need for this. But deeper ethical reflection would help prevent threats to the future of humanity as a result of the widespread use of artificial intelligence. The article examines philosophical discourses regarding achievements in the field of artificial intelligence. Issues of a methodological, ethical epistemological nature are considered. The judgments and assumptions of researchers were analyzed within the framework of such issues as the improvement of artificial intelligence, its role and place in modern life, and its significance in the life of society. Of course, the risks associated with the development of artificial intelligence require serious philosophical reflection. Therefore, the main emphasis of the article is focused on the analyses of existing current discourses. The authors analyzed a number of scenarios related to the topic of artificial intelligence, its development, as well as the categorical apparatus in this area.

“Lifeworld” in the coordinates of modern existential sociology

The aim is to study the possibilities and limitations of the definition of the "life world" in the content and semantic coordinates of modern existential sociology. Relevance: in the humanities, there is a "turn" — a turn towards "new existentialism", which is associated with the processes of "ontologization" of sociological science. In view of this, the definition of the "life world" acquires a special, non-trivial status for explaining and understanding the features of the modern existence of the individual and community. Objectives: the articles reinterpret the key ideas of existential sociology from the perspective of the difference between its subject and the subjects of other existential sciences — anthropology, psychology, philosophy, ethnography. Methodology — analysis of the principles, prerequisites, approaches, ideas of the leading representatives of the existential direction. Results: the author’s program has been developed, identifying the key parameters of the existential human model in sociology based on interpretations of the meanings of social reality considered through the prism of the coordinates of the social ontology of everyday life: individualism — collectivism; rational — irrational, using the conceptual and categorical apparatus: authenticity; situation; choice; actions; experience; feelings and emotions; self; body; structure; culture; religion, freedom, space and time; social changes, manifestations of being ("existentials"), massification, leveling. Theoretical and practical significance — the development of research algorithms that reflect individual and collective actions in the paradigm of the "life world", the presentation of a set of concepts in the chosen logic of presentation, which explains how and why existential sociology can be structured at macro-, micro- and meso- levels, can be presented in the middle range theories, in non-standard formats of visual, relational and sensory sociology; stated in negative and positive terms. The main methods are based on typical techniques of critical discourse analysis and frame analysis. Scientific novelty: despite the presence of various parameters of the life world and the corresponding modes of existence of individuals and communities, both these constructs themselves and their relationships have not yet been studied at sufficiently deep levels in the scientific community. The main conclusions of the article are the discovery of new conceptual spaces by existential sociological theory in the study of social mechanisms of synthesis of "soft" and "hard" versions of "structural bias", which explain the formation and determination of individual and group decisions by certain structural forces. The authors’ scientific contributions are in the fact that new possibilities of the definition of the "life world" are indicated to be presented in the coordinate framework of various sociological theories, including modern existential sociology.

БИЛАТЕРАЛЬНЫЙ ОБЛИК СУВЕРЕНИТЕТА В ЗЕРКАЛЕ НАУЧНОЙ ДИСКУССИИ

The fact that the evolution of the “political world” occurs together with the transformation of its conceptual and categorical apparatus does not cause serious doubts. Today, the process of irreversible changes in the area has affected the concept of sovereignty as basic for the social sciences. The article found that alternative views on the bilateral structure of sovereignty make the content of that concept more voluminous and require the use of additional tools to facilitate its understanding. One of the evidences of such state of affairs is the classification of sovereignty by S. Krasner, which is common in political science. A critical analysis of S. Krasner’s typology, however, could not secure for the typology of the famous scientist the adherence to the basic scientific principle – objectivity. Overcoming the author’s subjectivity which stimulated the selective deactivation of one of the two sides of sovereignty it was decided to theoretically construct special approaches to understanding sovereignty. A more rigorous matrix, known in political science by the phrase “The Great Debates”, was used to identify supporters/opponents of each of the formed approaches, as well as to describe the difference in their research positions. The use of the matrix of Great Debates in accordance with the axiomatic method became an example of a not unsuccessful attempt to implement methodological triangulation, which updated the versatile “vision” of sovereignty and stimulated a more comprehensive view of it

ФІНАНСОВІ ІНТЕРЕСИ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В ПРОЦЕСІ ЇХ ДІЯЛЬНОСТІ

Balancing and satisfying financial interests are the key tasks of economic entities in the process of conducting financial activities, since the financial reliability and further development of the enterprise depend on it. The purpose of the study is the analysis and systematization of scientific views on the definition of the essence of the concept of "financial interest" and its types, with further clarification of the conceptual and categorical apparatus of the theory regarding financial interests in the activities of economic entities. Method or methodology of the work. The methodological basis of the study were the works of domestic and foreign scientists, who reveal the conceptual and categorical apparatus on financial interest of the enterprise. The method of content analysis, methods of induction and deduction, system method, method of comparative analysis of scientists' works were used in the study. Results of the study. In the research, in accordance with the set purpose, the scientific knowledge about the category of «financial interests» was analyzed and systematized and the author's position in this field was substantiated. The result of the study is a generalization of theoretical ideas in the field of financial interests, that proposed by domestic and foreign scholars, and to develop the author's definition of «financial interests». Approaches to criteria for classification of types of financial interests have also been systematized, and the existing classification has been expanded. Scope of practical application of the results. The obtained results have significant practical value and can be used by business owners and management personnel to improve the development strategy of business entities, as well as in scientific activities when considering questions about the essence and content of the "financial interest" category. Conclusions. The authors conclude, that due to the large number of financial instruments and transactions, the concept of financial interests may have different meanings for different enterprises in the field of finance. Also, depending on the goals and types of financial activity of the enterprise, the types of financial interests also differ.

Сутність і структурні елементи фінансового потенціалу підприємства торгівлі

The article is aimed at deepening and improving the theoretical foundations of forming the financial potential of a trade enterprise in terms of improving the conceptual and categorical apparatus. Analyzing, systematizing and summarizing the scientific works of many scholars, various interpretations of the concept of «financial potential» are considered, the views of researchers on the definition of structural elements of financial potential are systematized. Within the framework of the study, general scientific and special methods were used, in particular: methods of analysis and synthesis, induction and deduction – to determine the essence and characteristics of the financial potential of trade enterprises; structural and logical analysis, dialectical method, method of generalization – to systematize the structural elements of the financial potential of a trade enterprise. The article examines the essence and content of the concept of «financial potential of enterprise». The concept of «financial potential of trade enterprise» is formulated, structural components of financial potential of trade enterprise are studied and generalized on the basis of resource concept of firm and stakeholder approach. A detailed analysis of the structural elements of the financial potential of a trade enterprise is carried out in accordance with different approaches and the content of its individual elements is disclosed. As a result of the study, it is determined that simply the availability of financial resources is not a financial potential, but only one of its components. Financial potential covers not only financial resources, but also the possibilities of their use and management. As a result of the study, it is proposed to determine the financial potential of trade enterprise as an interrelated aggregate of financial resources, reserves, opportunities for their attraction and use, which is determined by the level of knowledge and competencies of organizationally united financial managers, which, in turn, creates financial support for the promotion of goods to consumers in order to create value for all stakeholders in accordance with the strategic goals of the trading enterprise.

Categorical apparatus in the field of digital development

Categorical apparatus in the field of digital development

Mediation discourses: the process of formation in the scientific environment

The development of society requires permanent links between the State and civil society. This is a form of ongoing dialogue that ensures effective cooperation with civil society institutions. Proceeding from this, the constant search for new methods of mediation is relevant not only to resolve contradictions, but also to reduce them in the conditions of increasing globalization processes. Structuring mediation procedures that meet modern requirements, corresponding to the mental and socio-cultural specifics of civil society, requires a comprehensive study of theoretical and practical foundations. In this regard, there is a need for an information review of mediation in the scientific and academic environment, foreign discourses. In this article, a terminological analysis of the concept of "mediation" is carried out and it is established that the ambiguity of translation work leads to misunderstanding in the conceptual and categorical apparatus. In addition, analyzing the definitions of mediation given by international organizations and scientists, the authors classified the parameters and components indicating its nature. A series of theoretical models of mediation is systematized into a general structure by comparing the research methods of several scientists. The scope of the term "mediation" in the Kazakh-speaking scientific and social environment and its distinctive specificity from foreign experience are considered as the specifics of the article. The presented article is a necessary material for young applicants studying the institution of biys, the theory of social and social harmony in Kazakh philosophy, the culture of constructive conflict resolution.

Подходы к анализу экономического поведения сельских районов региона в условиях нестабильности (на примере Республики Бурятия)

This article raises the problem of the need for a microeconomic analysis of the economic behavior of rural areas of the Republic of Buryatia in conditions of instability. The object of the study is the rural areas of the Republic of Buryatia as «hot spots» of unstable development of the regional economy. The subject of the study is the interrelations and relationships that shape the behavior of economic entities in the region in conditions of instability. The purpose of the study is to propose a formalized and pragmatic approach to the applied «input-output» method based on the study of price changes in some sectors of the regional economy as an effective tool for identifying shortcomings in the regional strategy of behavior. The methodological tools of the study were microeconomic approaches to the analysis of regional tables «input – output» as a mechanism for developing and defining a common conceptual and categorical apparatus in the field of unstable development of the region. This made it possible to develop and classify the forms of behavior of economic entities based on the input-output method using the microeconomic approach. The authors propose that enterprises diversify their behavior so that it becomes the main element of the stable management of the region’s economy and an incentive for future research on the activities of enterprises using a microeconomic approach.

МЕХАНІЗМ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА: ТЕОРЕТИЧНІ АСПЕКТИ

Ensuring economic security is one of the key functions of the risk management system at the enterprise, since its low level has a destructive effect not only on the development of the economic entity, but also on the economy of the country as a whole, especially in operational conditions complicated by hostilities. The purpose of the scientific article is to study the key elements of the «mechanism of economic security of the enterprise» by systematizing scientific approaches that reveal its content for further scientific development in this direction. Method or methodology of the work. The methodological basis of the study were the works of domestic and foreign scientists, who reveal the conceptual and categorical apparatus from the theoretical and practical aspects of ensuring the economic security of the enterprise. To write the article, the following general scientific and special methods of scientific research were used: concretization and abstraction – for consensual definition of the essence of the mechanism of economic security; grouping – to systematize approaches to identifying the constituent elements of the mechanism of economic security; logical generalization and comparison – to highlight the main elements of the mechanism for ensuring the economic security of the enterprise. Results of the study. In the study, scientific approaches to the definition of «mechanism of economic security of the enterprise» were analyzed and systematized, their features were highlighted. Based on the results of the research, the authors outlined the key elements of the economic security mechanism of the enterprise. It includes the following elements: functional; tools and methods of influence; factors influencing the economic security of the enterprise. Scope of practical application of the results. The obtained results have significant practical value and can be used by the management apparatus to improve the policy for ensuring economic security at the enterprise. Conclusions. The authors conclude that in modern economic literature, the opinions of researchers about the essence and number of elements of the economic security mechanism is difference, due to its multidimensionality and complexity.

STRATEGIC GUIDELINES FOR MANAGING THE SIZE AND SCALE OF PRODUCTION OF AGRICULTURAL DAIRY ENTERPRISES

The article provides the substantiation of strategic guidelines for the formation of rational sizes of agrarian enterprises of dairy direction of specialization in the context of the increase of economic efficiency of their activity. There are denoted the main elements of conceptual and categorical apparatus of research of the size, scale, specialization and concentration of production in agrarian enterprises. It is determined, that the size of the agrarian enterprise of the dairy direction is a complex characteristic of its productive potential, which reflects by means of the system of parameters of the land tenure area and the number of the agricultural animals the possibilities of the enterprise to achieve certain results of milk production and its intensification at the preservation of the spatial characteristics of the enterprise. There have been studied the peculiarities of formation and functioning of the organizational-economic mechanism of managing the size of agrarian enterprises of the dairy direction. There has been grounded the methodical approach to changing the size of agrarian milk producing enterprises. There has been estimated the dynamics of levels of specialization, concentration and economic efficiency of milk production and sale in agrarian enterprises. There have been revealed the tendencies of attracting the instruments of rationalization of the production structure and the sizes of the milk producing enterprises. It substantiates the directions of development of economic potential of agrarian enterprises of dairy specialization. There have been defined the peculiarities and limits of the usage of integration instruments of rationalization of the size of agrarian milk producing enterprises. It determines the strategic guidelines for stabilization of the dairy cattle breeding sector in the present conditions and identifies the exclusive importance of the field fodder production as a catalyst for the sector development. It has been established that the key strategic guidelines for the development of dairy cattle breeding in agrarian enterprises should be the prevention of land degradation in the use of agricultural holdings, multinational companies and large land users with the introduction of appropriate regulatory measures; observance of food security of the country by balancing domestic production by stimulating Russian cattle breeding; development of export potential and reduction of import dependence of the domestic market. Keywords: dairy farming, field fodder production, specialization, concentration, strategic management, mechanism.

Jangir Abbasovich Kerimov – man, scientist, citizen

The article is about Jangir Abbasovich Kerimov. An attempt is being made to reveal the defining features of his personality, to tell about him as a true patriot of his Homeland and an outstanding legal scholar. The main stages of his life path are traced; significant historical events that had a significant impact on him are described; meetings and relationships with famous people who inspired him, primarily the largest scientists of the XX – early XXI century, are described; his reflections on the fate of Russia and, of course, the fundamental postulates of the scientific and theoretical concepts proposed by him are analyzed. The article considers D.A. Kerimov’s significant contribution to the development of the subject, structure, functions, categorical apparatus of the General theory of law and the state, which is an organic totality of three interrelated and continuously interacting parts: Sociology of Law, Philosophy of Law and the doctrine of the state.

ОСОБЛИВОСТІ НОРМАТИВНО-ПРАВОВОГО РЕГУЛЮВАННЯ FINTECHНА ДИДЖИТАЛІЗОВАНИХ РИНКАХ БАНКІВСЬКИХ І СТРАХОВИХ ПОСЛУГ В УКРАЇНІ

Important factors of the reboot and intensive economic development of Ukraine are the further development and activation of digitalization processes and the spread of FINTECH in the markets of banking and insurance services. Any modern reform measures in Ukraine require the formation of an effective legal framework for the regulation of banking and insurance markets. Questions regarding the further regulation and development of the field of financial technologies as the newest problem of the development of banking and insurance services markets in general remain an unresolved task of active political and academic discussion, as well as legislative rulemaking.The purpose of the article is the formation of modern regulatory and legal regulation of the mar-kets of banking and insurance services as key tools for their further development in the conditions of digitalization of economic processes in Ukraine.The lack of legal regulation of the FINTECH sphere and the implementation of its tools in the absence of legal regulation causes a violation of the social and economic rights of citizens due to an increase in the financial risks of FINTECH in the financial services market, the threat of access to confidential information, as well as the development of financial fraud due to the emergence of the latest tools for accessing the database, attracting customers to financial pyramids. In addition, the lack of regulatory and legal regulation of FINTECH creates an incomparably different level (and sometimes its absence) of responsibility and conditions of FINTECH participants and the traditional sector of finan-cial services.Considering the significant actualization of the issue of legal regulation of FINTECH in the fi-nancial services market and the use of its tools, in accordance with the functional purpose, there is a need to introduce regulatory norms based on the creation of a conceptual and categorical apparatus of the FINTECH field and providing legal definitions to its components.

Policy of academic and research integrity in the conditions of the AI revolution: formula of interaction

The article focuses on the interpretation of the conceptual and categorical apparatus of the terms «academic integrity» and «research integrity» in the context of the revolutionary influence of artificial intelligence on them. The main legal framework and regulatory documents of the legislation of Ukraine, which regulate the process of ensuring academic and research integrity at the national level, are analyzed. The arguments were advanced in favour that academic integrity and research consciousness are important competitive advantages of an educational or scientific institution, and also reflect the strength of one's own reputation in the market of educational services. The article presents the main aspects of compliance with the principles of professional honesty and morality with the use of artificial intelligence tools by educators and scientists in order to obtain a high-quality and ethical result. It is highlighted that AI tools can still be considered from two popularized positions in general – scientific skepticism and dogmatic knowledge, when either legitimate help and simplification of processes in the educational and scientific environment is broadcast, or there is promotion of deception, plagiarism and manipulation by their participants. The research proved the importance of creating conditions for preventing and further eliminating manifestations of academic and research dishonesty in scientific circles at the national and local levels, which include the generation of comfortable conditions in the environment in order to observe the principles of public morality by the participants; reducing the authorities' powers to ensure and check the quality of education; statistical registration of the facts of detection of unethical behavior in the field of academic and research integrity; implementation of measures to prevent plagiarism among young people at the level of educational institutions; creation and development of repositories with databases of academic and scientific texts of participants in the educational and scientific environment, as well as propaganda among educators and young scientists in the midst of the information era of the culture of combating the main forms of violations in scientific circles in order to form a new conscious civil society with traits of honesty, ethics, morality, transparency, objectivity and trust.

MODERN TOOLKIT FOR PROVIDING THE USE OF REAL ESTATE AT THE REGIONAL LEVEL

The relevance of the formation of modern tools for ensuring the use of real estate at the regional level has been proven. As a result of the research, the goal of determining the modern toolkit for the formation and use of real estate at the regional level has been achieved. To achieve the goal, the following tasks were solved: substantiation of theoretical provisions regarding the definition of real estate at the regional level; characteristics of methods and models affecting the level of real estate use. A modern toolkit for the formation and use of real estate at the regional level is proposed, which consists of methods and models, mechanisms, which made it possible to propose measures to increase the efficiency of the use of real estate objects and land resources. As a result of the research, the categorical apparatus for determining real estate was improved, the distinguishing feature of which is the inclusion of land plots, other objects located on it, forming a spatial provision from above and below, determined by a long-term nature, the movement of which leads to a violation of its functional features. A method of integral assessment of the level of real estate use of regions was developed, which is based on a set of expert and analytical methods, local, systemic, integral models, a multi-level system of indicators, which made it possible to form the basis for mathematical modeling of factors of real estate use at the regional level.The proposed model of the influence of the integral indicator of the use of real estate at the regional level on the index of the gross regional product through the use of mathematical modeling tools, which made it possible to form a quantitative basis for ensuring positive trends of the generalizing factor of regional development. Methodical approaches to the assessment of real estate use have been developed, which are based on methods and models that characterize the directions and features of the application of spatial, functional, investment, environmental support, which provide the opportunity to form a mathematical basis and to single out the appropriate tools for developing a method of assessing the level of real estate use in regions. Mathematical modeling of the processes of real estate use at the regional level was carried out on the basis of establishing relationships between systemic spatial, functional, investment, environmental factors and an integral indicator. A mechanism for the use of real estate at the regional level was developed, which is based on the results of assessment, mathematical modeling, and forecasting of the factors of real estate use, which made it possible to determine the directions for the implementation of scientifically based recommendations and to build geospatial monitoring maps.

Учение о дефектах в области права и его отношение к правовой категории «защита»

It has been revealed that a legal defect acts as an anti-value or destruction of legal reality. Some theoretical and legal aspects of the study of defects in the field of law via the prism of industry affiliation are presented, including the defects of various industry-specific legal institutions, legal implementation and enforcement. The work focuses on the theoretical and methodological study of the problems of legal defects in the legal and technical sphere in the field of the theory of state and law. Attention is paid to the relationship between the theoretical-legal and sectoral nature of the concept of “defect of law” and the legal category of “defense”. The theoretical and legal significance of doctrines in the field of defects of law is revealed, which is expressed in the methodological depth of knowledge of the social and legal nature of the concept of “defects in law”. It is concluded that defects in the law are negative phenomena of legal and state reality, but despite the nature and affiliation of the defect of law, it violates and sometimes complicates the normal, stable process of legal regulation of legal relations. It has been established that the unstable process of legal regulation gives rise to negative and impossible processes for the protection of human and civil rights and freedoms or the need for excessive legal actions aimed at restoring violated rights and freedoms, which in turn allows us to draw a conclusion about the relationship of legal defects to the legal category of “defense”. It is concluded that the legal category of “defense” is the highest legal value in the “person-society-state” legal model. The quintessential significance of the legal category of “defense” is predetermined by the threats and challenges of global change. Therefore, it is recommended to rethink the legal category “defense” in the categorical apparatus of jurisprudence.

To the Problem of the Evolution of the Conceptual Apparatus of Psychology: from the Past to the Future

In the context of changes in modern reality, leading to the emergence of a new phenomenology and new concepts included in the scientific discourse of psychology, there is a need for methodological reflection, clarification of the subject field, conceptual and categorical apparatus of psychological science. The subject of the article is a discussion of the works of A.L. Zhuravleva and E.A. Sergienko devoted to the analysis of the conceptual apparatus of psychological science. Based on the fact that at the present stage of development of psychological knowledge, the previous coordinates of considering psychological concepts are not enough, and referring to the principles of constructing a system of psychological concepts, formulated by the classics of Russian psychology, the authors propose a system-network principle for describing the conceptual apparatus. The scale of the tasks set by the authors does not imply simple and unambiguous solutions. The logic of the modern methodological analysis of psychological concepts should be associated with the understanding of the modern world as indefinite, changeable, incomplete, redundant and diverse. Based on the discussion of the methodological proposals of A.L. Zhuravleva and E.A. Sergienko, the article formulates the actual tasks of their development — the creation of universal criteria for the systematization of psychological concepts and a universal algorithm for their description, which will make it possible to introduce rigor into the formation of the conceptual apparatus due to a more correct determination of the status of new concepts introduced into scientific discourse, as well as the use of related concepts sciences, etc. The solution of these and other tasks to clarify the conceptual apparatus and categorical structure of modern psychology can become a significant contribution to domestic psychological science.

КОРПОРАТИВНІ СИСТЕМИ В СФЕРІ ТОРГІВЛІ: КОНСТРУЮВАННЯ ПОНЯТТЯ ТА КЛАСИФІКАЦІЯ

The article formulates and substantiates the definition of the concept of "corporate trade system" on the basis of the methodology of construction of the categorical apparatus of economic science. An analysis of definitions was carried out and the existing theoretical approaches to the interpretation of the essence, content and final result of the activity of the corporate trade network as a basis for the formation of the corporate trade system were summarized. The essence (a set of business units of one or different types of economic activity), the content (the process of centralized strategic management of the development of business units with a high degree of autonomy in the organization of their commercial activities), the final result of the corporate trade system (obtaining the maximum possible profit by the account of the joint actions of its participants, in particular, by diversifying production) and the practical use of its definition (the basis for developing its concept) are identifies. Approaches to the classification of corporate trade networks by domestic scientists have been clarified. Taking into account the peculiarities of the functioning of corporate trade systems and systematizing the classification features of corporate trade networks, the classification of corporate trade systems according to the following features is proposed: organizational and legal form (joint-stock company; limited liability company; private firm; consumer cooperative enterprise; holding company), management method (centralized; decentralized), scope of activity (local, regional, national, international; global), activity format (offline; combined), product specialization (food products; non-food products; mixed assortment of goods and services), type of diversification (related and unrelated diversification), level of diversification (low, medium, high). Classification features form the "profile" of a corporate trade system, provide information about its activities and determine specific characteristics. The proposed classification of corporate trade systems according to the above features is of great scientific and practical importance, as it allows for a deeper understanding of their essence.

Dialectics and Hermeneutics of the Coexistence of Religion and Art

The article raises the question of understanding the phenomena of religion and art in their interaction through the prism of dialectical and hermeneutic methods. The syncretism of the origins of religion and art, and then the dialectic of their coexistence and interaction, became the basis of the contradictory integrity of religious and artistic forms of social consciousness and activity, which was previously partly the subject of aesthetic reflection. The comprehension of religious and artistic integrity in the philosophy of culture presupposes going beyond the categorical apparatus of aesthetics into the sphere of dialectics and hermeneutics, coupled with reliance on the categorical apparatus of ontology — space, time, movement, taken as the basic categories of philosophical understanding of religion and art.

IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT POLICY IN THE CONTEXT OF FINANCIAL DECENTRALIZATION: THE EXPERIENCE OF EU COUNTRIES

Purpose. The purpose of the article is to assess the impact of financial decentralization on the implementation of sustainable development policy by local self-government bodies in Ukraine, taking into account the experience of EU countries. Methodology of research. The following methods were used in the study: - analysis and synthesis to calculate the indicators of formation and distribution of financial resources of local budgets of Ukraine; - theoretical generalization to improve the categorical apparatus; - scientific abstraction and formalization to determine the responsibility of local self-government bodies for achieving the SDGs in Ukraine; - comparative analysis to identify the unique experience of EU countries and its application in Ukraine; - correlation analysis to assess the stochastic relationship between financial decentralization indicators and the SDGs indicators. Findings. In the course of the conducted analysis of the impact of financial decentralization on the achievement of the SDGs of Ukraine, it is found that local self-government bodies, which manage 35 % of public finances, are responsible for achieving strategic objectives in the context of six Goals (35.3 %). It is substantiated that at the regional level, in 2015–2021, the greatest progress was made in overcoming poverty, with a positive trend in 84 % of the strategic objectives (sub-objectives); progress in achieving the strategic objectives of quality education was 64.3%; progress in achieving good health and well-being – 62.5%; progress in achieving sustainable development of cities and communities and partnerships for sustainable development – 55 %; progress in reducing inequality, peace and justice and strong institutions – 50 %. It is proved that the achievement of the SDGs at the regional level is characterized by satisfactory progress in the context of decentralization. Originality. The author’s own methodological approach to assessing the effectiveness of the implementation of sustainable regional development policy in the context of local self-government decentralization is proposed on the basis of maximizing the numerical value of the pairwise correlation coefficient between the relevant indicator of financial decentralization and the indicator of the SDG and synchronizing their focus on solving the target task. Practical value. The results of the study can be used in governmental monitoring of the contribution of local self-government to the achievement of the SDGs, especially in the context of martial law. Key words: sustainable development, goal, financial decentralization, financial autonomy, local budget, local self-government body.