Forms Of Ownership Research Articles

ОСОБЕННОСТИ ОБУЧЕНИЯ РАБОТНИКОВ ОХРАНЕ ТРУДА В УСЛОВИЯХ СОВРЕМЕННОЙ ЭКОНОМИКИ

The object of the study is procedures and technologies for training in labor protection and occupational safety. The purpose of the study is to identify features affecting the procedures and technologies of labor protection and occupational safety training caused by changes in national labor legislation and regulations. The methods of the paper are comparative analysis of changes and features of the national legislative and regulatory framework, scientific literature, publications, and Internet sources. The research results are the development of proposals and recommendations for further improvement of organizational and management processes, and optimization of educational procedures in accordance with current legislative, regulatory, and local acts using organizational and management technologies that ensure high-quality training and testing of knowledge of employees. The scope of application of the research results: the materials contained in the study can be used by organizations of various types of economic activity and forms of ownership, training organizations of additional professional education to organize, conduct training, and test the knowledge of employees.

PUBLIC-PRIVATE PARTNERSHIP AND ITS ROLE IN SOLVING SOCIO-ECONOMIC PROBLEMS: ANALYSIS OF GLOBAL EXPERIENCE

The economic reforms implemented in our country over the last two decades, along with changes in the structure of modern economic relations, have significantly altered the role of the state in these relations. Currently, there is a requirement for a contemporary economic con­ceptual system or approach that can precisely define the role, functions, and methods of the state in the economic processes created by various forms of ownership. The introduction of the public-private partnership model is one direction of these relations. The article analyses the public-private partnership model and its global application. The purpose of the research is to investigate the scientific and methodological founda-tions of the public-private partnership model and conduct a statistical analysis of its global ap-plication. The methodology of the research - analysis and synthesis, statistical, comparative, quantitative analysis. The practical importance of the research - the public-private partnership model and its international application are analysed to determine the economic spheres in Azerbaijan where this model can be effectively applied. The results of the research - definition of the essence of the public-private partnership model and a comparative analysis of its global application. The originality and scientific novelty of the research - systematically presented mathe­matical and statistical analysis of the world experience in the application of the model of public-private partnership based on the analysis of research papers, originality and scientific novelty of the research are reflected in numerous sources.

Does ownership structure affect the evaluation of going concerns in Jordan? A dynamic panel data study

The purpose of this investigation was to establish the connection between ownership arrangement and valuation of the ability of a business to carry on. The investigation's goal is to clarify how various ownership forms affect how to assess a company's ability to remain in business. The listed firms at ASE throughout the year 2016–2022, according to this study of 65 covers the years 2016–2022, a dynamic panel system GMM estimation, had demonstrated a substantial degree of ownership structure in line with higher going concern awareness and implementation in Jordan. This study indicated that family ownership, foreign ownership, and block holder ownership were particularly important in affecting Jordan's going concern. This study explores the complex relationship between ownership forms and a company's ability to continue operating. In light of our findings, it is crucial for both practitioners and policymakers to adopt a thoughtful and nuanced approach when assessing the continued viability of businesses. This involves considering the unique ownership structures and governance mechanisms of each company.

РОЗВИТОК ІНСТИТУТІВ ЗАЛІЗНИЧНОГО ТРАНСПОРТУ У КОНТЕКСТІ СТРУКТУРИЗАЦІЇ І МОДЕРНІЗАЦІЇ НАЦІОНАЛЬНОЇ ЕКОНОМІКИ

The article defines the role of railway transport as a component of the transport complex of Ukraine. It is shown that the railway industry of Ukraine, as a natural monopoly, was formed on the basis of a centralized and concentrated form of state ownership in the bowels of the administrative and command system of the Soviet Union. Emphasis is placed on the problems associated with the existence of natural monopolies inherent in railway transportation. The signs of a natural monopoly on railway transport of Ukraine are systematized: the network nature of the organization of infrastructure and the provision of transport services; the presence of barriers for new business entities to enter the rail transportation market; the need for significant investments to create an alternative transport business; low investment attractiveness for private capital due to a long payback period; low elastic demand from consumers for transport services. Emphasis is placed on the problems associated with the existence of natural monopolies inherent in railway transportation. An analysis of the strengths, weaknesses, threats and development opportunities of railway transport enterprises was carried out. Measures have been developed to demonopolize railway transport of Ukraine through a justified division of the spheres of its operation into three groups: first, naturally monopolistic; secondly, areas where competition is potentially possible; third, areas where competition is natural. The conceptual principles of carrying out organizational, financial and information restructuring in railway transport based on the integration of the functional-object system and the vertical model, tariff differentiation, the spread of two-rate tariffs, the elimination of cross-subsidization, the creation of new market segments, the expansion of the spectrum of transport and related services are substantiated. The priority areas of restructuring in railway transport in the conditions of martial law and post-war reconstruction are proposed, including within the framework of the concept of socially responsible restructuring.

Women ownership as a form of leadership: The role of context in understanding its effects on financial performance

Researchers have acknowledged that women leadership plays an important role in the success of organizations. However, the effects of women leadership on the financial performance of firms are mixed results. This article focuses on women ownership (i.e., critical mass and ownership percentage) as a form of leadership and family ownership as two boundary conditions that help us understand when small and medium enterprises (SMEs) benefit from women leadership. We argue that for women leadership to impact the financial performance of SMEs, women need to have a critical mass to influence outcomes and have power through ownership to influence decisions. We also argue that the effects of these relationships are affected by the context of ownership. These ideas are tested with a sample of 10,696 private SMEs from the country of Colombia. Results indicate that the women leadership enhances SME financial performance through both critical mass and a larger percentage of women ownership. However, family ownership negatively moderates the relationship between percentage of women ownership and SME financial performance. Implications of these results are discussed. JEL CLASSIFICATION: D22; L25

Digital twin of livestock production in unified digital platform of Russian agriculture management

The purpose of this paper is to analyze the conditions for the formation of digital twins of animal husbandry, to develop mechanisms for their integration into a single digital platform for agricultural management, and to assess the consequences of such integration. Against the background of the haphazard nature of the introduction of digital technologies in Russia, which often do not provide the expected economic benefits, the paper considers effective mechanisms for the formation of a single digital twin of animal husbandry, providing fundamentally new opportunities for digital transformation: The emergence of an effective digital tool for traceability of all types of products of the industry, in demand due to the increased attention to health and ecology in the world; integration of data in the form of digital standards from different farms into a common global oblast; integration of data in the form of digital standards from different farms into a single digital platform for the management of livestock farming. The novelty of the work lies in the originality of the scientific approach to the formation of a single digital twin of livestock production in the form of joint ownership of it by all industry enterprises, from large to small, because the realization of such a twin leads to a multiple reduction in the cost of it.

ОСНОВНІ ЗАСОБИ АВІАЦІЙНОЇ ГАЛУЗІ УКРАЇНИ: ВАРТІСТЬ ТА ІНВЕСТИЦІЇ

The article substantiates the cost and investment in the fixed assets of the aviation industry as the main basis for the functioning of each individual enterprise. The original and residual value of the fixed assets of the transport complex have been analyzed. It was found that the initial cost of fixed assets as a whole by the type of economic activity "Transport, warehousing, postal and courier activities" has a tendency to a slight decrease, a similar situation is observed in land and pipeline transport; a negative trend is observed in water transport, where the maximum reduction is observed; while in air transport there is an increase of almost two times. It was found that the residual value of fixed assets as a whole by type of economic activity decreased by an insignificant amount, the largest decrease occurred in water transport, and the largest increase in almost two and a half times – in air transport. It is shown that the technical condition of aviation equipment is affected by many factors, and constant loads lead to destruction and failure of work, therefore, by type of economic activity, an unsatisfactory condition of fixed assets with a high degree of wear and tear (almost half) is observed. It has been proven that there is an acute problem of restoring aviation equipment and updating the infrastructure taking into account the latest technologies. It is shown that the renewal of aviation equipment consists of the purchase of airplanes, helicopters and other aircraft. It is substantiated that the form of ownership of the aviation enterprise, the assessment of investment attractiveness, the forecast of the results of the enterprise’s production activity and future profits on the invested investment capital, the guarantee of economic security and the state support of the organization of the investment process affect the inflow of investments. It was found that the investment attractiveness of aviation enterprises of the aviation industry of Ukraine is possible under the following conditions: 1. elimination of a number of important problems regarding the development and functioning of the aviation industry due to the aging of equipment; 2. improving the quality of the airport infrastructure, which would meet international standards for providing quality aviation services and guaranteeing flight safety; 3. cooperation with international aviation organizations that develop standards and norms of safety, efficiency and environmental friendliness; 4. increasing the investment attractiveness of aviation enterprises on the basis of financial stability in the context of increasing profitability, profitability, and future payments to the investor.

PECULIARITIES OF THE APPLICATION OF THE METHOD OF COMPARING DOCUMENTS WITHIN THE FRAMEWORK OF FORENSIC ACCOUNTING

In modern conditions, the expansion of legal, transparent business activities of business entities with different organizational and legal forms of ownership in various economic and legal spheres objectively leads to an increase in the number of necessary methods for using special accounting knowledge. Cases of thefts, аccounting distortions, and tax violations in reports can be detected based on thorough research of the accounting and economic activities of the organization. This can be done by appointing and conducting forensic accounting expertise. The paper presents the features of the application of the method of combining accounting documents during the forensic accounting examination, which allows us to present in a new way the application of the method of combining documents in the process of checking documents carried out within the framework of a forensic accounting expertise. Keywords: forensic accounting, documents comparing method, document verification, control comparison, cross inspection.

ПІДВИЩЕННЯ ПРИБУТКОВОСТІ ПІДПРИЄМСТВА В МІЖНРОДНОМУ БІЗНЕСІ

The article analyzes how to increase the profitability of an industrial enterprise. Modern complex economic conditions in which the subjects of the domestic economy have to function, as well as foreign policy and internal instability lead to a decrease in the profitability of enterprises, regardless of the forms of ownership. Increasing profits and improving production efficiency are very urgent issues of the modern Ukrainian economy. All this requires a thorough study of the theoretical foundations of the growth of the company's profitability and its impact on the pace and share of social reproduction. At present, a qualitatively new approach to the theoretical substantiation and practical demonstration of recommendations regarding the activation of the role of the company's profitability in the economic system is needed. Against this background, the identification of factors that increase the company's profitability is particularly relevant today. The concepts of profit and profitability are defined as economic categories and factors that affect profitability. Normative documents on increasing the profits of business entities have been established and recommendations for their implementation have been provided. Profit is the driving force and motivation for the activities of enterprises and organizations, which allows them to maintain their positions on the market and dynamically develop production in competitive conditions. Opportunities for higher profits encourage managers to look for ways to use resources more efficiently. The engine of the economic system is the financial factor, which is the most important and decisive, especially in times of changes and difficulties. However, even today, there are still many controversial topics in this research area that require further study and discussion. The purpose of the article is to define and demonstrate an approach to increasing the profitability of enterprises based on the analysis of the economic essence of profitability and the factors affecting it. It is widely recognized that profit is a component of organizational purpose, efficiency, incentives, and financial security.

ORGANIZATION OF ACCOUNTING OF THE COSTS OF THE MAIN (OPERATING) ACTIVITIES OF THE COMMERCIAL ENTERPRISE

The article examines the organization of cost accounting of the main (operational) activity of a trading enterprise, i.e. it ensures the continuous movement of assets in the form of goods from production enterprises of various forms of ownership to direct consumers. It has been proven that in order to ensure trade activities, enterprises carry out transactions of purchase and sale of goods, which are the most important and significant part of the enterprise's assets. They occupy a special place in the composition of property and dominant positions in the cost structure of trade enterprises. The main task of a trading company is to provide the most complete and optimal assortment of goods for trade transactions with both wholesale and retail customers. The rate of growth of the volume of sales of products, improvement of their quality directly affects the volume of expenses and profit of a trading enterprise. The accounting activity of “Solodka Mriya-Vinnytsia” LLC was analyzed. The accounting system at “Solodka Mriya-Vinnytsia” LLC was considered, which ensures the maximum efficiency of all accounting procedures, implementing the main functions – informational, analytical and control. The organization of accounting provides a certain structure and procedure for its implementation at the enterprise for the most complete display of accounting information to meet the needs of users. In a broad sense, the accounting organization of “Solodka Mriya-Vinnytsia” LLC is understood as ensuring the work of the accounting service as a whole, and in a narrow sense - ensuring the solution of a specific accounting task. It has been established that all trade enterprises operate according to the principle of commercial settlement, as well as “Solodka Mriya-Vinnytsia” LLC, which includes the following main aspects: full legal and economic independence; self-financing; self-calculation; legal and financial responsibility for the results of their activities. With the help of commercial calculation, “Solodka Mriya-Vinnytsia” LLC ensures self-sufficiency of its own economic activity, fulfills its financial obligations to other enterprises and the budget, ensures its own development, expanding and renewing the material and technical base, stocks of goods and material values.

Учет мелиорированных земель в Российской Федерации

Purpose: the review of the current state of legal aspects and features of the reclaimed land (RL) registering. Discussion. Information on the availability, areas and RL use is currently provided to various departments. The number of bodies exceeds a dozen. Different interpretations of the requirements for input data and technical errors during input lead to inconsistencies in the data of various departments. A significant number of changes and innovations in regulatory and legal documentation indicate the imperfection of the RL registration process and constant attempts to improve it. Vast areas of reclamation systems and their division in forms of ownership complicate the registration of the available RL. The confidentiality of information obtained during the RL registration does not allow for a detailed analysis of the effectiveness of the reclamation systems functioning, even within the same department. As a result, it is impossible to create an objective picture of the reclamation system functioning and the reclamation complex as a whole. The solution to the problem of data inconsistency, including when taking into account RL, as well as quick and accurate determination of the RL location and GTS, is seen in the creation of a geographic information system (GIS) within a single digital portal. Certain elements of GIS technologies have already applied today, but the main advantage of the system being developed should be the integration of information from different sources to create a reference source of information. The development of such a system has been ongoing since 2008; currently it is a Unified Federal Information System on Agricultural Lands (UFIS AL). Conclusions. A review of the current state of legal aspects and features of the RL registering allowed coming to the conclusion that filling the UFIS AL with accurate and reliable information will allow using it for creating services to solve various problems, including the development of digital services, for example, facilitating the treaty-making process for the provision of water supply and (or) drainage services.

Оцінювання рівня конкурентоспроможності вітчизняних аграрних підприємств на внутрішньому ринку країни

Competitiveness implies enterprises’ high efficiency and ability to adapt to constantly changing environmental conditions. The high variability of the environment, the difficulty of identifying numerous and closely interacting factors, risks, and dangers, and the entropy of connections and relationships pose urgent tasks for businesses to form competitiveness as a system of measures and technologies to maintain market share, financial stability, and the client base while forming long-term development directions agricultural enterprises. Agricultural production is one of the riskiest types of business activity. Agrarian reforms and the formation of market relations, changes in forms of ownership, and forms of management significantly increase the degree of uncertainty of socio-economic processes in agriculture and, accordingly, increase the impact of risks on agrarian business. The impact of macroeconomic decisions on the activity and competitiveness of each agricultural producer is increasing. Competitiveness is formed, as a rule, at the production stage since the most critical factors that determine the competitiveness of an enterprise are the high quality of its products and the technical level of production. Today, the competitiveness of enterprises is no less important than the efficiency and effectiveness of economic activity, and the problems of achieving and increasing competitiveness are now considered critical issues in managing an organization. Insufficient attention of enterprises to competitiveness issues leads to instability in economic processes and mechanisms, weakening of market positions, and increased dependence on crises. In the conditions of the modern economy and the problems existing in it, the most urgent issue is the improvement of the competitiveness of domestic agricultural enterprises, which is caused by a severe threat to the country’s food security. It was noted that when developing six directions for increasing the competitiveness of agricultural sector products on the domestic and foreign markets, it is necessary to consider the specific features of the state and development of the internal environment due to the complex political situation in the country, which significantly reduced competition within the country. Keywords: competitiveness, agrarian sphere, food security, market conditions, competition.

ONLINE PEDAGOGICAL STUDIES: SEARCHES, BARRIERS AND NEW CONSTRUCTS

The article outlines state policy of Ukraine on implementing information, communication and digi-tal technologies in educational institutions of various types and forms of ownership. Special atten-tion is paid to online research as the main direction of scientific and pedagogical activity. Peculiari-ties of different types of research, such as Internet surveys via special applications, internet surveys on web pages and online focus groups, are revealed. Advantages and disadvantages of online in-depth interviews and other widely spread methods of research on the Internet are defined. Classifi-cations of online studies are presented, for example, one-time and recurring (special, continuous, evaluating, experimental, and panel research). The activity of the National Academy of Educational Sciences of Ukraine is characterized. Specific examples of online surveys of teachers during the last four years, their dynamics and effectiveness are described. The importance of online thesis researches in pedagogy is emphasized.It is proven that the methodology and methods of online research require further substantiation and constant updating of the conceptual terminological apparatus, which cannot be considered narrowly and develop within the framework of only one subject area (pedagogy, psychology, soci-ology, etc.). The interdisciplinarity of scientific research becomes an objective need. Psychopeda-gogy and digital pedagogy as scientific disciplines in the 21st century acquire special importance and are prospective branches of online research. The use of a complex of psycho-pedagogical and digital research methods has its specifics and requires the use of new interdisciplinary constructs under the conditions of digitalization.

공매도 및 주식대차거래와 관련한 소득 과세

[Purpose]In this study, we examined the issues surrounding income taxation in relation to short selling and the stock lending transactions associated with it. Additionally, we proposed essential supplementary institutional measures. [Methodology]To achieve this, we scrutinized relevant precedents and interpretations in Korea, and consulted discussions and legislation in the United States and Japan. [Findings]The topics addressed in this study, along with the proposed measures for income taxation purposes, can be summarized in the following two points. [Implications]Firstly, during stock lending transactions, a formal transfer of ownership occurs. A question arises as to whether capital gains should be taxed following such a formal transfer of ownership. While administrative interpretation asserts no taxation, judicial precedent stipulates that transfer tax is imposed upon the transfer of legal ownership. In cases of qualified loan transactions where economic risks and rewards are not transferred, it is economically prudent not to tax capital gains, even if formal ownership is transferred. A similar issue existed in the United States and was resolved through legislation. Secondly, there is the matter of taxing investors on gains and losses from short selling. Under Korea’s income tax law, which adopts an enumerative method, gains and losses from short selling are not subject to taxation. Moreover, it is not included in the financial investment income tax, scheduled for implementation from 2025 following a postponement. Legislative supplementation is necessary, and given that short selling differs from spot investment in stocks and shares similar characteristics with stock derivatives, it seems fitting to categorize it under the basic deduction group of 2.5 million won. In short selling, when borrowed stocks are returned and the short selling is concluded according to the open transaction doctrine, gains and losses are confirmed, and the time for taxation arrives.

Selection of Similar Objects While Valuation and Forensic Structural Engineering to Determine Market Value of Civil Buildings

The article is devoted to problematic issues faced by forensic experts during evaluation of civil buildings with premises of various functional purposes. This article purpose is to determine essence, content, general methodological principles and specifics of a unified approach while determining market value of civil objects, including premises of various functional purposes. Attention is focused on the fact that usually forensic experts can use market and non-market types of values. Characteristics of consumer and exchange forms of manifestation of real estate value are given. Current National Property Valuation Standards are listed that are mandatory for appraisers to perform while appraising real estate of all forms of ownership and in all cases. A list of the main types of values and methodical approaches to evaluation of civil buildings with premises of various functional purposes is provided. In addition, the main types of free-standing buildings and the peculiarities of selecting analogues of buildings for sale including premises of various functional purposes, while determining their market value are outlined. Peculiarities of the application of the method of building identification according to the state classifier of buildings and structures: ДК 018-2000 and the algorithm of actions of forensic experts for selecting similar objects are highlighted with an illustrative example of its application.

Implementation of the cluster approach in the practice of the territorial organization of health care: theoretical, institutional and practical aspects

Introduction. The reform of the health care system in Ukraine ensured the creation of a multi-level provision of medical services, which covered medical institutions of all forms of ownership, which are not only competitors on the regional and local markets, but also had the full opportunity to participate in contractual relations with the National Health Service of Ukraine (NSZU) regarding the provision of medical care packages. Despite the positive consequences of transformational changes, a number of problems arose in the regions regarding the formation of optimal communications between different levels of providing medical services, the availability of services for patients, logistics related to medical care, the effectiveness of the use of budget funds, material and human resources, the availability of special medical care in separate regions (primarily regions of military operations), territorial organization of the network. According to government decisions, to solve these problems, the process of forming hospital districts and hospital clusters has been initiated, which, as practice shows, requires ambiguous management decisions. The above actualizes the problem of scientific support (analytical assessments, monitoring, design of possible further changes) of modern processes of the territorial organization of health care and its public management at the regional and local levels.
 The purpose of the research is a systematic analysis of the processes of cluster formation in health care and, on this basis, the development of theoretical and methodological provisions and justification of directions for further improvement of the established models of territorial organization of the industry.
 Methods. Applied methods of system analysis - to evaluate the process of establishing regulatory and legal prerequisites for starting cluster initiatives in health care, comparative analysis - in order to identify theoretical approaches to the interpretation of the phenomenon of territorial clusters in domestic and foreign scientific opinion. General scientific and empirical methods of economic science are used: methods of analysis and synthesis, comparison, summary and grouping - to identify the potential, opportunities and threats in the implementation of management decisions regarding the further functioning and development of clusters in health care of the regions of Ukraine.
 The results. Using a number of arguments, the expediency of using the cluster approach in the territorial organization of health care has been proven. The process of establishing the institutional basis for the formation of clusters in health care in Ukraine is evaluated. The peculiarities of the organizational structure of the territorial hospital cluster are determined. An empirical analysis of the prerequisites for the formation of hospital clusters in certain regions of Ukraine was carried out. The expected results of the formation of a capable network and the formation of territorial hospital clusters and risks in the implementation of management decisions regarding the selected model of the territorial organization of the medical space are determined. Based on the modeling of the possible influence of institutional, industrial, infrastructural and financial factors on the functioning and development of newly formed structural entities in the health care of the region, possible options for prevention and leveling of negative effects and development of relations between local self-government bodies and medical institutions of various levels are proposed for the purpose of optimization synergistic effect of cluster formation.
 Prospects. It is advisable to focus further scientific research on the issues of monitoring the work of the network of primary and specialized medical care institutions within the framework of newly formed hospital clusters and the introduction of information systems into the practice of strategic and operational management of a capable health care network.

CASH AND CASH CALCULATIONS AS AN OBJECT OF ACCOUNTING, CONTROL AND ANALYSIS

In the article, the authors substantiate the expediency of further research into the meaning of money and calculations in the activities of enterprises of various forms of ownership. The views of scientists regarding the definition of the concept of "money" are summarized. The main tasks of accounting, control, analysis of money are specified. Proposals have been made to increase the effectiveness of the control and analytical process in relation to the cash settlement operations carried out in order to promptly prevent violations in the settlement and payment discipline. The purpose of writing this article is to determine the actual issues of accounting, control, analysis of funds in the cash register and directions for their solution. The research used a complex of general scientific methods and techniques of cognition: theoretical generalization, analysis, synthesis, classifications. Grouping and comparison methods were used to determine the essence of money as an object, control and analysis. The methods of concretization and abstraction were used to single out the features inherent in money. The dialectical method, induction, and abstraction became the basis for proposals for improving the control of transactions with money in the process of financial and economic activity of the business entity. The achievements of foreign and domestic scientists in the field of accounting, control and analysis of economic operations are the theoretical and methodological basis of the research. In the research process, general scientific methods and techniques of cognition were used: theoretical generalization, analysis, synthesis, classifications. Grouping and comparison methods were used to determine the essence of money as an object, control and analysis. The methods of concretization and abstraction were used to single out the features inherent in money. The dialectical method, induction, and abstraction became the basis for proposals for improving the control of transactions with money in the process of financial and economic activity of the business entity.

The Current State Of Scientific Support In Investigating Criminal Offenses Involving Illegal Takeover And Seizure Of Enterprises And Their Assets

In order to ensure sustainable development of economy and national security, which includes economic security, it is crucial to create corresponding protection instruments and support the unhindered legitimate operation of economic entities. To prevent infringements upon their rights, such as illegal takeovers and seizures of enterprises, organizations, and institutions of various ownership forms, encroachments on their property, assets, and land plots, it is necessary to ensure appropriate countermeasures against such occurrences, in particular, through criminal and criminal procedural methods. To support activities aimed at countering these phenomena through criminal procedural methods, it is vital to ensure scientific development of relevant aspects associated with such activities. In this context, the Article Purpose is to determine the current state of scientific support for investigating criminal offenses involving the illegal takeover and seizure of enterprises, institutions, organizations, their property, and agricultural land plots. On the basis of generalizing normative provisions of the current criminal legislation, theoretical developments of Ukrainian scientists, the paper outlines scientific development peculiarities of the problematics related to criminal responsibility for offenses associated with takeovers, as well as research and development of the methodology for investigating these offenses.

МЕДИЦИНАЛЫК ЖОГОРКУ ОКУУ ЖАЙЛАРЫНДА “МАНАС” ЭПОСУ МЕНЕН “МАХАБХАРАТА” ЭПОСУН САЛЫШТЫРЫП ОКУТУУНУН АЙРЫМ БИР МАСЕЛЕЛЕРИ

The article deals with the problems of comparative study of the epic "Manas" and the epic "Mahabharata" in higher medical educational institutions in the discipline "Manas studies". Regardless of the form of ownership, the discipline "Manas Studies" is taught in higher educational institutions. Due to the increase in the number of young people studying in medical educational institutions from the Republic of India, in order to ensure effective teaching of the discipline "Manas Studies", the comparative study of the epic "Mahabharata" and the epic "Manas" is relevant today. The comparative study of epics on the world stage plays an effective role in the development of foreign medical students, first as individuals, and then as doctors, by studying the similarities and differences between the epics of the two peoples through the prism of history, literature, traditions, culture and religion. Using historical, sociological, comparative and statistical methods of comparative teaching when teaching the discipline "Manas Studies" in higher educational institutions, comparing the epics "Manas" and "Mahabharata", we strive to preserve and transmit national values from generation to generation to students studying in the medical field.

Petrovsky Agricultural Fair in the Years of the New Economic Policy (Based on the Materials of the State Archive of the Perm Region)

Introduction. Since 1921, the country has been going through a period of economic experiments, a period of aggravation of the political struggle over the further development of Russia. This stage has gone down in history under the abbreviation NEP – New Economic Policy. The new economic policy has had a great impact on the daily, private lives of people, until recently insufficiently studied. The NEP period causes controversy among modern researchers of the Soviet Union, as well as disagreements in their assessment. The relevance of the topic of NEP is explained by the socio-economic and political changes that have occurred in Russian society in recent years, the transition to market relations. The experience of the “mixed economy” of the 1920s seems to have great practical significance for modern economic and political development. As such, this period was not marked by a holistic policy. There have been certain steps towards the recognition of various forms of ownership, the legalization of private entrepreneurship, and at the same time, a retreat to the position of strict state regulation, an economic dictate bordering on extortion. The purpose of the article is to consider the process of creation and functioning of fair trade in Perm during the NEP years, to analyze the impact of this practice on the daily life of citizens. Materials and Methods. The study is based on a structured approach that considers the Soviet economy as a set of complexly organized enclaves. The modular approach can be described as a transition from a general analytical scheme to a set of derived analytical schemes or blocks of a lower degree of generality. A characteristic feature of the NEP – diversity – is an attribute property of the Russian economy, as a result, its study is an urgent task today. The term “way of life” is considered as a scientific category and its potential in the study of the economy of the transition period, including the NEP period. The “scale of patterns” formed by modern economists allows us to study in more detail the problems of the NEP, including the mechanism of functioning of the patterns that unite the most economically active segments of the population. Results. The first, most significant feature of the Petrovsky Fair, as well as all fairs of the present moment, is the composition of firms and organizations that traded at the fair, which immediately changed in comparison with the pre-war time. The main figures and participants of both fairs in Perm turned out to be, due to the current economic situation, state trade enterprises. In second place in terms of turnover is cooperative trade. The size of private capital at the Petrovsky Fair was insignificant. Nevertheless, the unfolding fair trade of both fairs showed the economic power of state and cooperative trade and had a very significant impact on wholesale fair transactions during the Petrovsky Fair. Concluding the review of the results of the Petrovsky Fair, based on the available digital information and conclusions from them, it can be noted with confidence and satisfaction that the experience of the Petrovsky Fair, as the most important factor in the rapprochement of the city with the countryside and the restoration of the national economy, was successful, brought a significant revival of trade turnover and especially the resumption of lost ties and strengthening them. Discussion and Conclusion. The proposed provisions and conclusions create prerequisites for further study of trade as a factor in stabilizing the social and political situation in the country.