Foreign Organizations Research Articles

The experience of steadfast, full and long-term transition to distance learning during the pandemic: new challenges and opportunities in foreign language teaching process organization

The experience of steadfast, full and long-term transition to distance learning during the pandemic: new challenges and opportunities in foreign language teaching process organization

РЕГІОНАЛЬНИЙ ВЕКТОР РОЗВИТКУ ТУРИЗМУ В УКРАЇНІТ

At the present stage of development of society, tourism has occupied one of the leading places as a cultural and economic phenomenon. It is constantly changing and expanding the range of species and forms, offering new motives for travel. Currently, tourism is developing in a difficult epidemic situation, complicated by political cataclysms, which brings to the problem of finding new local resources to create a relevant proposal.The article is devoted to a comprehensive consideration of the problems and prospects of regional tou-rism development in Ukraine. The development of priority areas of tourism, in particular, such as domestic and foreign is possible through the use of domestic tourist and recreational opportunities of Ukrainian regional now.Comprehensive solution of regional tourism development in Ukraine requires further study and improvement of the management system, use of local resources and infrastructure development, training of qualified personnel, creation of a unique regional tourist offer and solving funding problems. Regional development of tourism is possible with the effective use of the internal potential of the region-managerial, resource, financial. The essence of activating managerial capacity is to shift the emphasis from direct public administration and regulation of regional development of tourism and recreation to: stimulation the formation of an effective autonomous regulatory mechanism in the regions; activation of the entrepreneurial element, the activities of individuals in ensuring such development; creation of the conditions for effective cooperation between public authorities, local governments and the private sector in the development of tourism through various mechanisms. Achieving the set goals lies in the way of involving public authorities, local governments, territorial communities and private initiative to active action. Therefore, local tourism organizations and tourist information centers are being setup at the department sand tourism departments of local state administrations, and the efforts of domestic and foreign (including international) public organizations are being actively involved. The experience of the National Tourist Organization of Ukraine (NTOU) is interesting in this topic. The article highlights the experience of public and regional tourism organizations, in particular the National Tourism Organization of Ukraine, considers the possibilities of creating regional tourism product on the examples of specific types of tourism and regional resources, draws conclusions on the prospects of tourism development in the regions and solving funding problems. Keywords: touristic region (destination), regional tourism, NTO of Ukraine, regional tourism product.

Procedure for Determining the Expenditure Part of the Tax Base of a Foreign Organization Operating Through a Permanent Establishment

Procedure for Determining the Expenditure Part of the Tax Base of a Foreign Organization Operating Through a Permanent Establishment

INTELLECTUAL PROPERTY AS THE DEBTOR’S PROPERTY IN THE BANKRUPTCY CASE

Recently, there has been a large amount of news related to the withdrawal from the Russian market of foreign organizations with branches in Russia. In this case, there is a risk of bankruptcy in relation to organizations that have assets in the form of intellectual property. However, the very question of the legal regime of intellectual property in a bankruptcy case is rarely in the range of scientific research. The purpose of the article is to analyze the legal regime of intellectual property in a bankruptcy case and find out whether they have specific features in insolvency estate or not. The work is interdisciplinary in nature, written at the intersection of intellectual property law and bankruptcy law. The main issue of the legal regime of intellectual property comes down to the specifics of foreclosure and the sale of the debtor’s property. In this regard, the authors proposed a new classification of intellectual property, which is based on the criterion foreclosure possibility. It is also noted that the practice of selling intellectual property in bankruptcy cases is represented mainly by trademarks. However, the problems of such objects remain unresolved due to the rarity of this category of litigation (and, as a result, a small number of jurisprudence). The presented results of the research work will be of interest to practitioners in the field of bankruptcy (including bankruptcy trustee) and civil law.

Мусульманские организации на юге России: конкурентная борьба и внешнее воздействие

The article examines the issues of interaction and competition between Muslim religious associations in the South of Russia, including the North Caucasus and Crimea. The author emphasizes the specific features of the region as the most multiethnic in the country. The wide representation of different trends and traditions within Islam in this territory has influenced the process of shaping of the modern religious landscape. In addition, six historical stages of the evolution and competition of Muslim organizations in this region are outlined. The study reveals the factors of the competitive relations that have developed today among the subjects of the Muslim community at the two levels: regional and all-Russian. This study focuses not only on the actual rivalry among religious organizations, but also on the clash of different concepts and approaches, i.e. “purification” of Islam or preservation of its local features, reform or conservation of the cultural and religious complex, cooperation or competition with the state, etc. Apart from that, the study explores the role of foreign organizations in this rivalry processes in the South of Russia.

A study on new CI development based on Visual Identity for KISED Focusing on opinions of internal members

본 연구는 창업진흥원의 새로운 경영전략 및 비전이 반영된 새로운 CI(Corporate Identity)를 개발하는 것이다. 이를 위해 국내의 산업통상자원부와 중소벤처기업부 산하 기관과 해외의 창업지원 관련 기관의 CI를 수집하고 이를 비교하여 시각적인 표현들과 의미들의 이미지를 분석하였다. 또한, 창업진흥원의 구성원 12명의 심층인터뷰를 진행하여 기관 내부의 이해관계자들이 기관의 CI에 적용하기 원하는 표현과 의미를 도출하고 이를 직접적인 결과물에 투영할 수 있도록 하였으며, 이를 바탕으로 보다 독창적이고 차별적인 기관의 새로운 CI를 개발하고자 하였다. 본 연구는 공공기관의 새로운 CI 디자인 개발을 단계적으로 확인 할 수 있도록 서술한 것에서 의미와 가치를 찾을 수 있으며, 새롭게 개발된 CI를 다양한 미디어에 적용하여 표현하지 못한 것은 연구의 한계로 볼 수 있다. 이후 추가적인 연구를 통해 새로운 CI의 다양한 미디어 활용을 확인할 필요가 있다. 창업진흥원의 새로운 CI 디자인의 개발을 연구한 본 논문을 통해 공공기관들이 디자인을 다양한 관점으로 활용하여 발전할 수 있는 계기가 되기를 기대한다.This study is to develop a new CI (Corporate Identity) that reflects the new management strategy and vision of the Korea Institute of Startup & Entrepreneurship Development. To this end, CI of domestic and foreign start-up support-related organizations were collected and comparatively analyzed. In addition, an in-depth interview with 12 members of the KISED was conducted so that stakeholders inside the institution could derive the expressions and meanings they want to apply to the institution s CI and project them directly into the results. The meaning and value of this study can be found in the step-by-step confirmation of the new CI design development of public institutions. Through this thesis researching the development of new CI design by the Korea Startup Promotion Agency, it is expected that public institutions will be able to develop by using design from various perspectives.

PROFESSIONAL RETRAINING OF CONSTRUCTION PRODUCTION SPECIALISTS

On June 3, 2016, significant changes took place in the requirements for specialists in the field of engineering surveys, architectural and construction design, construction, reconstruction and overhaul of capital construction facilities. Developed by I.A. Kayumov. the program of professional retraining of specialists included these changes, the decisions made at the I – XI International specialized exhibitions and congresses "Pure water, Kazan", as well as advanced production experience of domestic and foreign organizations. The educational and laboratory base, in which classes are conducted with students of additional vocational education, is equipped and retrofitted together with leading specialists of domestic (Russian companies "Standartpark", "Soyuzpribor", holding "Polymer pipeline systems") and foreign (Danish concerns "Grundfos" and AVK International A / S, Swiss company Geberit, Austrian company E. Hawle Armaturen werke GmbH, German company Viega) organizations that are leaders in the field of water supply and sanitation. The work programs of the major disciplines of professional retraining of heads of construction organizations and organizers of construction production in the direction of construction, the profile of water supply and sanitation include additions and changes that take into account additional requirements for the heads of construction organizations and organizers of construction production, carrying out the demolition and construction of capital construction, systems and structures as individual structures and water supply and sewerage systems in general.

Об истории возрождения буддизма в Бурятии и Монголии в 1960–1970 гг. по архивным документам из личного архива П. Б. Балданжапова

The purpose of the article is to provide new information about the initial stage of the process of restoration and revival of Buddhist traditions after the period of repression and atheistic prohibitions. It shows the role of representatives of the Buddhist clergy in the person of the Khambo lamas of the USSR and the MPR Zh.-D. Gomboev, S. Gombozhav and P. B. Baldanzhapov in establishing international relations between the countries, in the creation and opening of the Buddhist Institute in Ulaanbaatar at the Gandantekchenlin Monastery in 1970. The article is written mainly onthe source base of archival materials stored in the private personal archive of P. B. Baldanzhapov kept in the funds of the Center of Oriental Manuscripts and Xylographs of the IMBT SB RAS, such as personal correspondence, copies and drafts of letters of appeals to government and other administrative organizations, plans and programs of visits and receptions of foreign delegations, reports and messages, drafts of articles, photographs. While writing the article, such research methods were used as historical retrospective, which showed the reason for the decline of Buddhist traditions by the early 60s of the last century, a comparative method that allowed assessing the contribution of Buddhist figures in historical perspective, as well as content analysis used for working with archival documents. Results. It has been stated that since the late 50-ies the policy of the Soviet government towards all confessions, including Buddhist, has changed. The main reason for which were political interests of the state aimed at improving its political image in the world, in expanding international relations of the USSR with the states of Southeast Asia, which allowed the Central Religious Board of the Buddhists of the USSR to establish ties with foreign Buddhist organizations and prominent religious public figures of other countries. Since the mid-60-70-ies, due to the joint efforts of Buryat and Mongolian Buddhist figures, actions were initiated for obtaining permission to open a Buddhist educational institution in Ulan-Bator, with the opening of which in 1970 the main threat to the existence of the Buddhist church among the Mongolian peoples was solved t.e. the disappearance of the system of education and training of young lamas.

Active learning of university students and ways to organize it

This article is devoted to the organization of active learning of students of higher educational institutions. The authors used works by T. I. Iliin, G. M. Kodzhaspirova, I. Ia. Lerner, I. F. Kharlamov and other researchers to clarify the concept of “active learning of university students”, analyzed its components, and systematized its domestic and foreign organization experience. The article also presents the author’s set of pedagogical conditions, which contributes to the organization of active learning for university students. This set includes the following components: correction of students' set of values in the educational process of the university; the development of cognitive activity of students and the construction of the educational process at the university, subject to the requirements of a person-centered approach.

Вопросы нормативно-правового регулирования осуществления научного сотрудничества с иностранными гражданами и иностранными организациями

The article offers a general overview of the legal regulation of scientific cooperation with foreign citizens and foreign organizations in the context of the main legal problems of interaction of Russian scientific bodies with interested foreign subjects. During the work method of analysis, system-structural, formal-legal methods and a method of interpreting the rules of law were used.

Competitive advantages of robotic enterprises in performing foreign economic activity

Relevance of the research topic. Based on the appropriate challenges of scientific and technological progress, there is a need to draw attention not only to the competitive advantages of automated and robotic enterprises over purely automated, but also to the inevitability of rapid replacement of human and robot personnel as specialists capable of solving complex specialized problems and complex practical problems characterized by uncertainty of socio-economic conditions in the field of industrial production at the international level. Formulation of the problem. There is a clear lack of understanding of the inevitability of the gradual replacement of human professions by artificial-intellectual-robotic and catastrophic unpreparedness for these changes in the field of management in general. Analysis of recent research and publications. More than 100 years ago, many scientists devoted their research to robotics. Among the latter are the scientific works of N. Morse, L. Varchenko-Trotsenko, O. Garkavenko, A. Vashkevich, T. Katkova, Y. Zhukov, etc., but there is no research on the management of robot personnel in the field of foreign economic activity. Selection of unexplored parts of the general problem. All components of the management of organizations and the management of foreign economic activity of enterprises are completely unexplored in the set of unresolved issues of management of robot-personnel with artificial intelligence, which in the very near future will almost completely replace human-personnel. Problem statement, research goals. Substantiation of the role of the updated management of organizations and management of foreign economic activity of enterprises in the management of robot personnel, as an inevitable subject of economic relations. Methodology of the study. Complex of scientific abstraction, theoretical comparative analysis and synthesis of own innovative ideas. Presentation of the main material (results of work). The competitive advantages of automated-robotic enterprises over purely automated ones in carrying out foreign economic activity are shown. Attention is drawn to the inevitability of replacing several dozen professions with human labor and human intelligence with robotic work with artificial intelligence. In the context of this study, we are talking about the management of foreign economic activity of enterprises to ensure their sustainable competitiveness in the global labor market in the field of management of foreign economic organizations at national and international levels through the generation of new knowledge and innovative ideas. Field of application of results. Training of applicants in the specialty 073 "Management" with medium and long-term strategic vision. Conclusions in accordance with the article. Understanding the inevitable rapid replacement of human resources by robot personnel is the key to ensuring the stability and competitiveness of all industries and services in world markets. It is proposed to draw not only the attention of the scientific community to robotics based on artificial intelligence, but also to invest in further research to develop new strategies for training management (educational process from kindergarten to graduation) and accompanying educational and methodological support - especially in the field of foreign economic activity.

Features of taxation for foreign organizations

Features of taxation for foreign organizations

Motivation as the Basis for the Professional Language Competence Formation for Future Intelligence Officers of the Armed Forces of Ukraine

The paper highlights the main motivation aspects of military highly specialized language training of future intelligence officers of Ukrainian Armed Forces. The motivation resources for forming the professional foreign language competence of military students of higher military educational establishments are determined. The effective conditions for studying professional terminology as the basis for the skills of a future expert are specified. The necessity of organizing an effective training process of studying professional terms is substantiated with the aim of creating the most effective conditions for learning professional terms for terminology, the latter being the basis of professional communication. The algorithm for introducing highly specialized terminology is outlined in order to better comprehend and reveal the essence of the concept and structure of the terms. The emphasis is laid on the technique of introducing highly specialized terminology. Thus the process of foreign language classes organization makes it possible to master professional texts in the original. The authors maintain that main methods of rendering contemporary English military vocabulary (single- and multi-component terminology, abbreviations and shortenings, set terminological units, neologisms) into Ukrainian are as follows: lexical equivalent translation, transformation translation borrowing (transcription / transliteration), descriptive translation, loan translation and others. The difficulties in rendering military vocabulary of the NATO publications are related to the pragmatic aspects of translation.

Специальное соучастие в организации деятельности нежелательной иностранной или международной организации

Federal Law No. 292-FZ adopted on July 1, 2021, amended Article 284.1 of the Criminal Code of the Russian Federation. The procedure expanded the term of active complicity in that part of the Criminal Code that is aimed at early prevention of crimes that may affect the constitutional foundations and security of Russian society, e.g. development of destructive tendencies among the population under the influence of foreign organizations. The research objective is was to determine the limits of liability for 1) participation in the activities of a foreign or international organization recognized as "undesirable" on the territory of Russia (Part 1 of Article 284.1 of the Criminal Code of the Russian Federation); 2) complicity by financing such an organization (Part 2); 3) organizing the activities of such an organization on the territory of Russia (Part 3). The authors defined a set of criteria for distinguishing "undesirable" international or foreign religious organizations from those recognized in Russia as extremist. The article introduces the authors’ vision of the three forms of active complicity. The authors explain the technical and legal flaws in Article 284.1 of the Criminal Code of the Russian Federation and propose their own variant.

Impact of the pandemic on digital management: a bybliometric analysis

Digital management is developing every year. The number of studies related to digital management is also increasing. Digital management contributes to the development of new markets and sectors of the economy, stimulates innovation and ensures productivity growth. It also brings significant changes to the organization, its processes and all areas. Using tools and trends in digital management, many foreign organizations are making great strides. In the context of continuous information development, managers need to process large volumes of external information and use digital governance tools to stay on top of innovation. The use of digital management tools opens up new opportunities for all organizations and allows to create business processes taking into account an actively changing environment.  Currently, we can observe how digital transformation is taking place in all areas. The purpose of this research work is to conduct a bibliographic analysis of the digital management literature. The research consists of two stages: descriptive – bibliographic analysis and content analysis. The research work analyzes and compares studies conducted in 2017-2019 and 2020-2021 related to digital management. A review of digital management research based on Scopus is carried out. In general, 1682 studies in the field of digital management were analyzed for 2020-2021. Their indicators were described by the program VosViewer. In addition, the worldwide pandemic has also had a significant impact on the development of digital management. In this regard, 49 conducted research works were identified. In the future, digital management research still needs to be deeply studied.   Key words: digital management, digital transformation, digital technologies, COVID-19.

Shaping market systems for social change in emerging economies

There is a growing body of research into market shaping, the process whereby the deliberate actions of market actors create or transform market systems. However, extant studies focus primarily on individual actors who shape markets for economic advantage in Western contexts. This study investigates market shaping undertaken by a social entrepreneurial network in the emerging economy of Ghana. Social entrepreneurship is particularly important in emerging economies due to inherent resource constraints and limited societal infrastructure. Adopting an abductive reasoning approach, we explore the case of Ghana's first and most prominent social entrepreneurship platform and its encompassing network, which includes social entrepreneurs, incubators, and foreign cultural organizations. The study offers a two-stage framework comprising five market-shaping patterns (combinations of institutional work types performed by one or more actors) that facilitate the formation of a market system for social change. The framework has important implications for social entrepreneurs, social entrepreneurial platforms, and policymakers.

The Kaiser's lost African empire and the Alternative für Deutschland: Colonial guilt-denial and authoritarian populism in Germany

This article examines the role which the "imaginary" of the empire that Germany lost in 1919 plays in the contemporary German extreme right, and especially its leading expression, the Alternative für Deutschland (AfD). It focuses on the symbolic importance of the former colonies in South West Africa / Namibia and East Africa / Tanzania and of the less emotionally charged, although also significant, German 'informal empire' connections to South Africa. The article highlights that the AfD draws on a considerable legacy of political activism concerning Africa stretching back through the colonial revanchist nationalism of the Weimar era, the global network of the Nazi Party's "Foreign Organisation", and the post-war populism of Franz Josef Strauß. AfD ideologues glorify the achievements of the Kaiserreich, and emphasise that Germany has nothing to be ashamed of, in relation to its record in the colonial era. With the recent demands from Namibia for the payment of German reparations for the 1904-7 genocide in that country, this past has become a very live issue in German politics, and the AfD has made much of its opposition to any admission of German culpability. The article also shows how the AfD portrays itself as the defender of the German minority in Namibia and of white South Africans, whose position is represented as a warning of what happens when white people allow racial "others" to attain political power. The analysis seeks to avoid simple "culturalist" /historicist explanations of the presence of these issues in contemporary politics, embedding its account in the continuities of significant social, economic and strategic relationships between southern Africa and Germany.

Peculiarities of using tax compliance tools at enterprises engaged in foreign economic activities

Introduction. It is established that unpredictability of the external environment, complicating the structure of operational, financial, investment processes, necessity of functioning under the sanctions regime and the growing risks of cyber fraud actualize the question of using tax compliance at enterprises, the subjects of foreign economic activities (FEA). International and national theorists and practitioners think the system of compliance control is an effective alternative to further complicating and increasing the number of regulatory and non-regulatory acts in the field of control over the activities of the organization. Purpose. The legislator makes attempts to stimulate law-abiding behavior of the participants of FEA, gives “white” companies significant advantages. Foreign trade organizations also have interest in reduction of costs, related to the interaction with public authorities. It is found that meeting the expectations of both legal entities and the state contributes to the fundamentalization of the compliance control system. Classification of FEA participants takes place considering their tax and customs reputation. It is resumed, that such classification is necessary for providing maximum customs simplifications for conscientious FEA participants (granting the status of an authorized economic operator). Results. The process of implementation of compliance control over the FEA participants is considered as a way to get gain the trust of control and supervisory authorities, ability of company to get on the ”white” lists of customs authorities, thereby increasing the efficiency of customs operations. It is summarized that constant changes in legal regulation, growing the role of reputation and significant number of cases of fraud on the part of counterparties necessitate the introduction of the compliance control system in the activities of organizations engaged in FEA. The mentioned system of control allows the FEA entites to buy significant benefits, especially in the conditions of intense competition with analogic organizations in the member states of the European Union. Conclusion. The effects for FEA participants from tax compliance have been identified as follows: implementation of customs operations in as much as possible short terms and with minimum expenses; minimization of costs for the implementation of customs operations while ensuring the rules established by customs legislation; obtaining the status of a law-abiding FEA participant; reduction of risks arising from the implementation of FEA; reducing the number of inspections by supervisory authorities; emergence of a single standard of implementation of FEA; application of electronic methods for declaring goods.

Nifuroxazide Pharmaceutical Preparations in the Russian Federation. Publication One: Nomenclature, Chemical and Pharmaceutical Characteristics of the Preparations’ Composition

One of the most used antimicrobial nitrofurans in Russian medical practice is nifuroxazide, which is distinguished by high therapeutic efficacy, drug safety, as well as economic availability in the treatment of acute bacterial diarrhea without deterioration of the general condition, fever, and intoxication. In the Russian Federation (RF), nifuroxazide preparations in general circulation are supplied by 19 domestic and foreign pharmaceutical organizations. The aim of this study was to analyze the nomenclature, as well as chemical and pharmaceutical characteristics of excipients (EXs) in the composition of nifuroxazide preparations, which received state registration in the RF. A comparative study of the chemical and pharmaceutical characteristics of EXs of 42 nifuroxazide preparations in the form of capsules, tablets, and suspension for oral administration was carried out. The pharmaco-economic status is noted and the demand prospects for all forms of nifuroxazide preparations in the RF are outlined. Quantitative and qualitative differences in the composition of the EXs of a number of nifuroxazide preparations in the form of capsules and suspensions has been shown.

INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents.
 This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.