Independent Professional Activity Research Articles

Legal nature of notarial act: issues of normative regulation

In this article, the author examines the legal nature and content of a notarial act through the prism of its normative regulation. The author establishes that the legal term «notarial act» is perhaps the most commonly used in the acts of legislation on notary issues. However, despite the long-term use of this term and its indisputable importance in notarial activities, the legislator does not define it either at the constitutional level, or at the legislative level, or at the subordinate legislation level. It is determined that the features of notarial acts are a set of properties which make them distinctive and which can be used to distinguish them from a large volume of legal activities. These features include: the list of notarial acts defined by law; statutory consolidation of the subjective composition of notarial acts; indisputability of a notarial act; procedural form of a notarial act; and payment for a notarial act. The legislatively established list of notarial acts can be divided into the following types: certification of the fact of a citizen’s presence in a certain place, the identity of a citizen with the person depicted in a photograph, transfer of applications of individuals and legal entities to other individuals and legal entities; certification of transactions, the task of which is to certify their legality by a notary, verification of legal capacity; certification of indisputable facts. According to the territorial competence of the bodies authorised to perform notarial acts, they can be classified as follows: acts performed by public and private notaries; acts performed by officials and officers authorised to perform notarial acts; acts performed by officials of local self-government bodies; acts performed by consular offices and diplomatic missions of Ukraine. The indisputability of a notarial act is one of the main principles of notarial activity, which means that a notary may perform a notarial act only if: there is no dispute between the parties concerned regarding the rights and obligations arising from the notarial act; the rights and obligations of the parties concerned are based on legal grounds; and the documents submitted for the performance of the notarial act are valid. Notarial acts are performed in compliance with the procedural form. Violation of this procedure will affect the legality of the notarial act and, therefore, will be a reason for its appeal to the court, and, conversely, its non-violation will confirm the legality of the notarial act. A notarial act is a functionally structured system of procedural actions performed in accordance with the procedure established by law by an individual authorised by the state who carries out notarial activities in a state notary office, state notary archive or independent professional notarial activity, in particular, certifies rights and facts of legal significance and performs other actions provided for by the legislation on notaries in order to give them legal validity.

FEATURES OF TRAINING A YOUNG DOCTOR IN MODERN CONDITIONS

Reforming the system of primary health care in healthcare in the Russian Federation over the past decade has been a priority task of the state. On instructions from the President, the Government continues to create conditions to increase the availability of medical care. A decision was made to expand the capabilities of the primary health care development program in rural areas, urban settlements and small towns of the country. This resolution was signed by Prime Minister Mikhail Mishustin (Resolution No. 2226 dated December 21, 2023). In the course of the conducted survey of 128 district therapists of the Stavropol Territory who started medical practice immediately after graduation, the main problems they faced when starting their work were identified: lack of practical training for independent professional activity, the assignment of a mentor to not every young specialist; insufficient equipment of the workplace with the necessary tools; incomplete computerization jobs (especially in rural areas); not all district doctors are assigned nurses; the number of attached population in 1 therapeutic area exceeds the norm. The difficulties of the professional activity of young specialists were associated with an insufficient number of hours of practical training in 5-6 years of study at the university and the cancellation of the internship. In order to revive the traditions of mentoring and increase the level of competence of young district therapists who received a diploma after 2017, the Ministry of Health of the Stavropol Territory, together with the Department of Polyclinic Therapy of Stavropol State Medical University, organized the work of the "School of a young therapist", which showed great effectiveness in the practical activities of young doctors in the region.

Features of the organization of postgraduate education of doctors in wartime conditions in Ukraine

Difficult wartime conditions in Ukraine made adjustments to the organization of the educational process of medical institutions, including postgraduate education of doctors. The modern educational program at the postgraduate stage is aimed at improving theoretical and practical skills of trainee doctors, increasing their readiness for independent professional activity, deepening knowledge of the chosen specialty, and sharing experience. The article describes the advantages and disadvantages of online training of doctors, highlights the possibilities of using modern information technologies in the organization of postgraduate education of doctors. Information is provided about modern information and communication technologies that can be used in conducting online classes for doctors at the postgraduate stage of training, such as simulation technologies, workshop, gamification, others. The integration of digital transformations into the educational process expands the possibilities of delivering educational material in wartime conditions, but requires self-improvement from teachers regarding the ability to apply modern information technologies.

FORMATION OF RESEARCH AND COGNITIVE ACTIVITY OF STUDENTS

The article examines the issues of developing research and cognitive activity among students at the Dagestan State Pedagogical University (DSPU). In the context of rapid changes in information technologies and education, the focus is placed on the problems and methods of activating these aspects. The authors analyze the external and internal factors influencing students' cognitive activity and the motivations underlying the pursuit of knowledge and professional growth. An empirical study is presented, identifying the main obstacles to the formation of students' activity and suggesting solutions, including through the use of interactive teaching methods, case methods, project work, laboratory and practical classes, as well as brainstorming and technological tools. Purpose. The study aims to stimulate and enhance the research and cognitive activity of students at the Dagestan State Pedagogical University to improve the quality of higher education and form professionals capable of independent professional activity. Method and methodology. Application of a comprehensive approach, including the analysis of theoretical foundations of educational psychology, investigation of current interactive learning methods, and assessment of the practical application of the acquired knowledge in the educational process Results. Development and integration of interactive teaching methods, such as role-playing games, simulations, case methods, and project work, that demonstrate improved student motivation, activity, and quality of education. Scope of the results: higher education, particularly pedagogical universities and colleges, where the innovation can be integrated into teaching programs to develop critical thinking and independent research skills among future professionals.

Professional Competencies of a Financial and Economic Specialist in the Conditions Continuous Form of Education

The article was prepared on the basis of studying the professional competence of students required for a graduate of the financial and economic field. The purpose of the study is to form conclusions based on the results of studying the professional competence of students required for a graduate of the financial and economic direction in the conditions of a continuous form of education. Great interest in the development of professional competence of students in a continuous form of education allows us to conclude that this topic is in demand. An important condition for the effective functioning of the continuous education system is the preparation of students to work in a virtual educational environment. Therefore, the issues of professional competence of students of financial and economic direction in the conditions of a continuous form of education should be considered as a multilateral, multifunctional phenomenon in solving educational and cognitive tasks, the essence of which is the formation of professional competence of students. The main function of the educational conditions identified by the authors is the selection and implementation of teaching methods and means that provide an effective solution to educational problems for the development of professional competencies of future specialists. Consequently, we can conclude that during their studies at a university, students must develop a holistic system of universal knowledge, abilities, skills, as well as experience in independent cognitive activity, that is, professional competencies applicable in the conditions of a continuous form of education. Students’ mastery of methods of cognitive activity is due to the fact that during the period of study at a university the foundations of professionalism and competence are laid, and the skills of independent professional activity are formed. In this regard, it is especially important that students, mastering knowledge and methods of obtaining it, realize that independent work on writing scientific papers is intended to complete the tasks of all other types of academic work, because no knowledge that has not become the object of their own activity can be considered a true asset of professionalism and competence.

Сучасні детермінанти інтеграції українських мігрантів у ринок праці ЄС

The aim of the publication is to substantiate the modern determinants of the integration of migrants into the labor market of the recipient countries. Based on the study of literary sources, the consequences of migration for the donor country and the recipient country are determined. The contentual characteristics of the concept of «integration» are substantiated and it is proved that integration is not a one-sided process, since it involves the interaction of different parties. The key spheres of integration of migrants are identified, on the basis of which economic, professional, educational, social, cultural, political, and civic kinds of integration are allocated. Indicators of economic integration are defined, which include: status (employed, unoccupied); form of legal regulation of employment; type of employment (employee, independent professional activity, entrepreneurial activity); social status (worker, technical employee, professional/specialist, manager); form of organization of working time (full-time, part-time employment); stability of employment (permanent, temporary, seasonal); form of organization of workplaces (standard, non-standard); salary level; correspondence of work (profession) to the level of qualification (education) and professional mobility (changes in professional career). Based on the comparison of studies conducted by different organizations in different periods of time on the share of employed Ukrainian migrants in the EU countries, it is concluded that there has been progress in economic integration. At the same time, the share of employed people is small in most countries. Among the main problems hindering effective economic integration is the discrepancy between the professions in which Ukrainian migrants work and the level of their qualifications. The prerequisites for the economic integration of Ukrainian migrants into the EU labor market are defined as follows: creation of an appropriate legal framework; improvement of the EU policies and programs; bringing the professional and educational qualifications of Ukrainian citizens in line with the EU qualifications; development of language competencies; creation of conditions for doing business, remote employment.

Formation of Professional Competence of Students in the Conditions of Remote Form of Education

The article is devoted to the study of the professional competence of students in distance learning conditions. Significant interest in the development of distance education allows us to conclude that the topic of developing the professional competence of students in the conditions and need for independent cognitive activity is in demand. The article examines the main ways of developing students’ professional competence based on cognitive independence — as one of the components of lifelong education in the conditions of distance learning. One of the conditions for the effective functioning of the distance learning system at a university is the preparation of employees and students to work in a virtual educational environment. Students’ mastery of methods of independent cognitive activity is due to the fact that during the training period the foundations of professionalism and competence are laid, and skills of independent professional activity are formed. Based on the results of the study, recommendations were developed for developing the professional competence of students in distance learning.

DEVELOPMENT OF FUTURE PSYCHOLOGISTS’ READINESS FOR PROFESSIONAL WORK IN THE EDUCATIONAL PROCESS

The article deals with one of the most important issues of modern higher education – the development of psychology students’ readiness to perform professional activities during the educational process. The concepts of readiness for work in general and long-term readiness for the realization of professional duties by an individual are analyzed. There are different theoretical approaches to studying the problem of psychological readiness in psychological and pedagogical literature. Special attention is paid to the study of the functional aspect of this complex psychological formation. Based on this, the results of a survey and test study of psychology students’ readiness to implement a certain algorithm of adjustment to professional activity are presented. This algorithm involves outlining the goal of professional efforts, choosing the optimal means to achieve it, and, ultimately, analyzing the obtained result aimed at further correction and improvement of professional actions. Obstacles and complications experienced by students on this path are analyzed and their causes are distinguished. The peculiarities of the organization of the process of teaching psychological disciplines in higher education are indicated in order to optimize the formation of the functional aspect of student youth’s readiness for independent professional activity and constant self-improvement. The factors that contribute to the development of the disposition of future psychologists to perform professional actions and the ways of their activation in the educational process are considered. The importance of active learning methods in preparing students for future effective work is revealed.

Information and educational environment as a means of developing competences in residency in the pediatrics and pediatric cardiology

Introduction. At present, in connection with the development of new state educational standards in the system of higher medical education of the Donetsk People»s Republic, including at the postgraduate level, a competency-based approach is being widely introduced. Purpose setting. To familiarize teachers with the peculiarities of mastering competencies in residency in the specialties «Pediatrics» and «Pediatric Cardiology» at the Department of Pediatrics no. 3 of the Faculty of Internship and Postgraduate Education of the Donetsk State Medical University named after M. Gorky using remote technologies. Methodology and methods of the study. At the Department of Pediatrics no. 3, postgraduate training programs have been developed, including for the training of highly qualified personnel in residency in the specialties «Pediatrics» and «Pediatric Cardiology». The purpose of the residency is to train a qualified pediatrician or pediatric cardiologist who has a system of theoretical knowledge and professional competencies, capable and ready for independent professional activity, using modern scientific and technological achievements in the diagnosis and treatment of major diseases in children and adolescents. Results. Teachers of the Department of Pediatrics no. 3 have created selfstudy courses for pediatric residents and pediatric cardiologists on the university»s remote website. Each course contains general information, lectures and materials to prepare for practical exercises. The use of the information and educational environment stimulated the independent purposeful work of a pediatric intern or a pediatric cardiologist intern to form knowledge and further master all the competencies necessary for successful professional activity. Conclusion. The effectiveness of distance learning depends on the methodologically competently structured by the teacher of the educational process and the information and communication capabilities of the higher education institution.

Stability of the legal regulation of concluding an employment contract between a private no-tary and a private notary's assistant

The legal basis of the activity of the notary is the Constitution of Ukraine, which guarantees every citizen the right to work, which includes the opportunity to earn a living by work that he freely chooses or freely agrees to. The state creates conditions for the full exercise of the right to work by citizens, guarantees equal opportunities in choosing a profession and type of work, implements programs of vocational training, training and retraining of personnel in accordance with public needs. In turn, the labor legislation regulates the labor relations of employees of all enterprises, institutions, organizations, regardless of the form of ownership, type of activity and industry affiliation, as well as persons who work under an employment contract with natural persons, including private notaries.
 According to Art. 1 of the Law of Ukraine «On Notaries», a notary in Ukraine is a system of bodies and officials entrusted with the duty to certify rights, as well as facts of legal significance, and to perform other notarial actions provided for by this Law, with the aim of providing them of legal certainty.
 The performance of notarial acts in Ukraine is entrusted to notaries - these are natural persons authorized by the state who work in state notary offices, state notarial archives (state notaries) or engage in independent professional notarial activity, namely private notarial activity (private notaries).
 A private notary is a natural person authorized by the state, who carries out independent professional notarial activity, in particular, certifies rights, as well as facts of legal significance, and performs other notarial actions provided for by law, with the aim of giving them legal credibility. That is, a private notary is a person who is a citizen of Ukraine and has received a certificate of the right to engage in notarial activity, works in a private notary office and engages in private notarial practice. 
 In today's realities, it is quite difficult for a notary public to have time to do everything himself. Not only that the legislation of Ukraine has the property of changing quite quickly, but also the mass of powers with which the legislator generously grants the notary does not allow relaxation. So it turns out that it becomes practically impossible to carry out one's activities without an assistant. The selection of candidates and the hiring of a private notary's assistant is the exclusive right of the notary. An employment contract is concluded with the notary's assistant.

Certain aspects of improving the participation in the tax legal relations of a natural person who carries out independent professional activities based on analysis of the EU experience

The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations.
 The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for the improvement of regulatory and legal regulation of the tax-legal status of individuals engaged in independent professional activity, in particular, through the introduction of a special tax regime.
 Tax legal relations are always secondary, because they are generated, for example, by civil or labor legal relations. Such relations also include legal relations arising in the course of independent professional activity.
 Despite the lively scientific interest in the taxation of individuals, including the self-employed, the actual issue of the tax-legal status of individuals engaged in independent professional activity remains insufficiently researched. In particular, the existing studies either touch on certain aspects of the taxation of natural persons, or are conducted on the basis of legislative acts that have lost their validity as of today.
 All this led to the need to generalize the previously obtained developments and build on their basis the theoretical basis for determining the tax-legal status of individuals engaged in independent professional activity.

Legal status of entities providing consumer financial services: reforming the institutional structure of the market

The article analyzes the peculiarities of the legal status of banks, credit unions, pawnshops, financial companies, leasing companies, insurers, non-state pension funds, payment service providers. It also offers a description of credit organizations under national and foreign legislation. Attention is focused on legislative changes to the principles of activity of financial intermediaries associated with the adoption of the Law of Ukraine «On Financial Services and Financial Companies». At the same time, the classification of certain participants in the financial services market to the list of financial intermediaries is criticized. The activity of financial organizations in attracting financial resources and placing them on their own behalf is called financial intermediation, taking into account its economic essence. Based on a generalized analysis of the specifics of the legal status of these subjects, it is proposed under providers of consumer financial services to understand financial organizations, and in cases specified by law, other legal entities that, on the basis of a license, provide for fee services regarding the use of financial means for the purpose of obtaining profit or other property benefit by consumers or third parties to meet their personal, family needs, not related to related to entrepreneurial or independent professional activity.

ТЕОРЕТИЧНІ ПИТАННЯ ПІДГОТОВКИ МАЙБУТНІХ УЧИТЕЛІВ ПОЧАТКОВИХ КЛАСІВ ДО ЗАСТОСУВАННЯ ІННОВАЦІЙНИХ ТЕХНОЛОГІЙ У ПРОФЕСІЙНІЙ ДІЯЛЬНОСТІ

The article deals with the raising of requirements for the professional training of future primary school teachers. This predetermines qualitatively new theoretical and methodical approaches to the training of students, which will allow them not only to master the basics of science and professional skills and abilities, but also new pedagogical achievements, innovative technologies etc. while studying in higher pedagogical institutions Successful mastering of innovative pedagogical technologies helps bachelors, specialists and masters meaningfully start the process of independent professional activity. The long-term experience of scientists in the training of future primary school teachers gives reason to assert that the solution to the problem of person-oriented education and its productivity is connected with the use of innovative, in particular, interactive technologies in the educational process. Scientific research show that interaction in many ways solves the problem of strengthening and preserving the mental and physical health of students, contributes to increasing the motivation towards educational activities. Interactive technologies in all their diversity are focused on realization of cognitive interests and needs of an individual, therefore special attention is given to organization of the process of effective communication, in which the participants of the interaction process are more mobile, more open and active. Modern higher education should address the principle of multilateral communication, and such its organization promotes the use of appropriate teaching methods. This contributes to the fact that students acquire sufficient knowledge of didactics, professional methods of primary education etc. for the implementation of innovative education of primary schoolchildren. The future scientific search should be the introduction of interactive technologies in the educational process of training future primary school teachers.

Child’s lawyer in Ukraine

It has been analyzed the opinions of scholars and lawyers on the definition of the concept of “a child’s lawyer”. The author’s definition on the concept of “child’s lawyer” has been formulated, which should be understood as a person who carries out legal activities on the grounds and in accordance with the procedure provided for by law, and which consists in the independent professional activity of a lawyer in the field of defense, representation and provision of other types of legal assistance to a person under 18 years of age (majority). Taking into account the levels of specialization in the bar, it has been established that the specialization “child’s lawyer” can be both at the corporate level (creation of a structural unit in the system of bar self-government bodies responsible for the protection of children’s rights) and at the professional level (the law provides for the practice of the legal profession individually, through a law firm and a law association, which are also engaged in the protection of children's rights). It has been proved that the branch differentiation of law, based on the theory of differentiation of legal relations, is generally accepted for the specialization of Ukrainian lawyers. It has been proposed to distinguish a child as an individual to whom a child’s lawyer provides legal aid, i.e., as a type of a lawyer’s client. It has been noted that Ukrainian legislation operates with special concepts such as “ensuring the best interests of the child”, “child abuse”, “child in difficult life circumstances”, “child in need of additional protection”, “contact with the child”, which are inherent only in cases involving a child.
 It has been analyzed the opportunities provided by the Higher School of Advocacy of the National Bar Association of Ukraine for obtaining the specialization of a child lawyer. In order to develop the idea and unite the relevant lawyer community “child lawyer”, lawyers are being certified, a register of child lawyers is being maintained, and specialists are constantly deepening their thematic specialization and providing information and support.
 It has been analyzed the experience of other countries regarding the use in practice of the concepts of “child’s lawyer” in family courts, “child protection advocacy” and established the requirements for a child’s lawyer.

Certain aspects of improving the participation in tax legal relations of an individual who conducts independent professional activity based on the analysis of the EU experience

The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations.
 The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for the improvement of regulatory and legal regulation of the tax-legal status of individuals engaged in independent professional activity, in particular, through the introduction of a special tax regime.
 Tax legal relations are always secondary, because they are generated, for example, by civil or labor legal relations. Such relations also include legal relations arising in the course of independent professional activity. The regulation of liberal professions in foreign countries, where this social institution has developed, differs in diversity related to national characteristics, while the regulation is based on fairly similar principles.
 Despite the lively scientific interest in the taxation of individuals, including the self-employed, the actual issue of the tax-legal status of individuals engaged in independent professional activity remains insufficiently researched. In particular, the existing studies either touch on certain aspects of the taxation of natural persons, or are conducted on the basis of legislative acts that have lost their validity as of today.
 All this led to the need to generalize the previously obtained developments and build on their basis the theoretical basis for determining the tax-legal status of individuals engaged in independent professional activity.

Taxation of Income Obtained from Independent Professional Activities: Experience of Ukraine and Estonia

Problem setting. Ukraine and Estonia have a very rich common history. Especially regarding law. Let us note three, as we can see, significant aspects, firstly, the law of each of these states was influenced by Roman law, secondly, both states were part of a totalitarian state and the legal system corresponding to it for 70 years, thirdly, Estonia is a member state of the European Union, and Ukraine is a candidate for joining the European Union, which, in turn, affects the legal systems of both of these states. It is also important to consider that active bilateral relations have formed between our state and Estonia. For example, the Government of Ukraine and the Government of the Republic of Estonia signed the Convention on the Avoidance of Double Taxation and the Prevention of Tax Evasion Regarding Taxes on Income and Property, the Agreement between the State Tax Administration of Ukraine and the Estonian National Tax Service on Mutual Administrative Assistance, the Agreement on Technical Cooperation between the DPA of Ukraine and Tax and Customs Board of Estonia. Therefore, conducting a comparative characterization of taxation of income received from independent professional activity is relevant. Analysis of recent researches and publications. The issue of taxation of income received from independent professional activity in Ukraine is one of the controversial ones, as evidenced by numerous publications by scientists (E.V. Postoronko). What was emphasized in the previous works is also confirmed by established judicial practice, active discussion among scientists, etc. Target of the research is to conduct a comparative analysis of the legal regulation of taxation of income received from independent professional activity in Ukraine and Estonia, to carry out a comparative characterization of it. Article’s main body. The article analyzes and compares the legal regulation of taxation of income received from independent professional activity in Ukraine and Estonia. The issue of taxation of income received from independent professional activity in Ukraine is one of the controversial ones, as evidenced by numerous publications by scientists. It was established that currently the Tax Code of Ukraine enshrines such a category of taxpayers as a self-employed person. In Ukraine, the concept of “self-employed person” is used, which in its meaning covers two types of payers: an individual entrepreneur and an individual engaged in independent professional activity, whereas in Estonia we are talking about an entrepreneur an individual (depending on the translation, the concept is used: “ self-employed person”, “entrepreneur natural person”, “individual entrepreneur”), who can carry out economic or professional activity, but in any case professional activity refers to entrepreneurial activity. It is noted that natural persons engaged in independent professional activity in Ukraine pay personal income tax, military service and, along with this, a single social contribution for mandatory state insurance. In Estonia, in their turn, the same taxpayers pay: income tax, social tax, mandatory accumulated pension contribution, unemployment insurance payment. Conclusions and prospects for the development. The conducted comparative characteristics made it possible to focus on the common and the different. It is especially worth paying attention to the fact that the activity of natural persons who are not employees within the scope of their activity is considered entrepreneurial in Estonia, both economic and professional. This approach is considered simple, clear and avoids the imbalance of public and private interests, restrictions and discrimination of taxpayers. Therefore, we consider the experience of Estonia in terms of recognizing independent professional activity as entrepreneurial to be progressive and such that it can be applied in Ukraine

Історична пам’ять як складова змісту вищої історичної освіти

Authors analyze the principles of the formation of content of historical education for the specialty 032 History and Archeology students at the bachelor’s and master’s degrees. The deployment of invasion in Ukraine became a reason for the aggravation of the problem of protecting one’s own historical and cultural heritage, national culture and historical memory. It was determined that competency-based approach to modern higher education involves the preparation of students for independent professional activity, including independent scientific and research studies. One of the aspects of the professional competence of a historian is the preservation of the historical memory of the Ukrainian people, which performs a number of functions: information, identification, value orientation, world outlook. The formation of students’ historical memory occurs during the study of a number of mandatory and optional educational components by including significant topics in the thematic plan, which may have signs of the so-called „hidden curriculum”. The authors emphasize the study of the fate and activities of outstanding personalities, in particular, the pedagogical system of the Kharkiv region in the first half of the 20-th century, ethnographic and local history material, historical narratives, meanings and symbols.

Systemic problem of education and professional evolvement of students specializing in «Drama theatre and movie actor» in higher educational institutions

The purpose of the article — to analyze the already existing system of education and professional evolvement of drama theatre and movie actors, and to propose an effective algorithm for working with students of performing art departments in higher educational institutions.
 The methodology. The methodology of the article is determined by the research topic’s peculiar nature, relies on the authors’ practical experience and is conditioned by the purpose of the article. Among the methodological tools, an interdisciplinary approach was employed (thanks to the use of professional descriptions from such disciplines as pedagogical science, psychology, aesthetics and others) and the functional approach, which determines the scientific weight of the issues outlined in the article due to their real functioning in culture and in historical perspective. Also, the axiological method and the interpretation method were used to explain social and cultural factors of future actors’ education and to analyze additional levers and professional evolvement.
 The results. 1. The main areas of future drama theatre and movie actors’ training were analyzed in order to determine the key problems of professional evolvement of students specializing in theatre in higher educational institutions. 2. The stratum of historical course in formation of actor’s profession as an independent professional activity was studied. 3. The main levers of artistic influence and operational tools for future theatre and movie actors’ education have been defined.
 The scientific novelty. Professional artistic education directed at theatre arts should never be silent about the problems of education and professional evolvement of students specializing in drama theatre and movie in higher educational institutions, which problems have already become systemic. One of the key reasons for that lies in the inconsistency with current realities of the world’s theatre process and Ukrainian artistic space.
 The practical significance. The actor is a truly unique and universal profession, yet one should exactly define what namely its universality and uniqueness lies in. The profession of theatre and movie actor does not simply represent the knowledge of certain elements of the craft, tools and instruments that the actor must possess (voice, rhythmicity, development of imagination and fantasy, emotional and psychophysical memory), but also is complemented by in-depth analytical research into the “novel of life” — biographies of people played by actors, the ability to form his or her professional “circle of attention”. It would be highly appropriate to permanently employ physical training elements (language and visual ones, transition from one environment to another etc.). All that and many other components, which the actor deals with when operating within realistic psychological theatre training system, determine the success of professional evolvement.

Some Aspects of Determining the Legal Status of Taxpayers Who Carries Out Independent Professional Activities

Problem setting. The issue of the legal status of taxpayers engaged in independent professional activity deserves special attention and has repeatedly been the subject of scientific research due to its ambiguous regulation in the Tax Code of Ukraine, the Law of Ukraine «On Collection and Accounting of a Single Contribution to mandatory state social insurance», judicial, law-enforcement and rule-making practices, as well as the views of scientists Analysis of recent researches and publications. Тhe following scientists paid attention to this issue O.O. Dmytryk, V.A. Ryadinska, L.V. Tovkun, N.A. Maryniv, O.O. Golovashevych, T.B. Vilchik, O.O. Jaburiya, N.M. Bakayanova and others. Target of the research is to characterize the legal status of taxpayers engaged in independent professional activity, to indicate the shortcomings of its legal regulation and ways to eliminate them. Article’s main body. The article analyzes aspects of determining the legal status of taxpayers who carries out independent professional activities. When determining the legal status of taxpayers engaged in independent professional activity, it is first of all necessary to take into account its legal regulation. At the same time, it is worth proceeding from general approaches to establishing the legal status of taxpayers. A systematic analysis of the norms of the Tax Code allows us to state that the concept of a taxpayer who conducts independent professional activity is specific to such a generic category as a self-employed person, so the legal status of such an entity acquires specificity, compared to the general legal status of a taxpayer. At the same time, the legislator designates special, specific types of activity, the receipt of income from which is subject to a different, than the usual, taxation procedure. As can be seen, this aspect once again emphasizes that the legal status of the designated persons as taxpayers has its own characteristics, compared to the general legal status of taxpayers. Conclusions and prospects for the development. The legal status of taxpayers engaged in independent professional activity through the prism of the elements of tax liability in the broadest sense. It was established that currently the Tax Code of Ukraine enshrines such a category of taxpayers as a self-employed person. The approach proposed by the legislator delineates the following types of entities: natural persons-entrepreneurs and natural persons engaged in independent professional activity. According to the norms of the PC of Ukraine, these two types of self-employed persons are currently marked as mutually exclusive. At the same time, the legislation provides for the possibility to be registered with the regulatory bodies for such subjects as an individual entrepreneur with a sign of independent professional activity. This indicates a contradictory normative regulation of the legal status of taxpayers engaged in independent professional activity. Attention is drawn to the fact that taxpayers engaged in independent professional activity as self-employed persons, fulfilling their tax obligations, are limited in their ability to choose a taxation system (general or special), unlike the second type of self-employed persons individual entrepreneurs. The specified two types of self-employed persons are not in an equal (unified) state, which discriminates against natural persons engaged in independent professional activity and indicates the need to improve the normative consolidation of the status of such subjects.

The Role of Simulation Training in the Formation of Practical Skills of Medical Students

A prerequisite for the formation of skills and abilities is the training of students in the implementation of individual skills and abilities on simulators. The results of a differentiated test for summer industrial practice of students of the medical faculty are given. According to 96.62% of respondents, preparation for certification using simulators improved practical training in nursing skills, increased confidence in the possibility of independent professional activity.