Problematic Aspects Research Articles

Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects

Subject. The article discusses issues related to the conceptual foundations of the formation of accounting (financial) statements in the system of Russian accounting standards. Objectives. The article aims to identify the prospects for solving the problematic aspects of the conceptual framework for the formation of accounting (financial) statements. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. The article presents the results of a comparison of conceptual approaches to the formation of accounting (financial) statements in the new FAS FSBU 4/2023 – Accounting (Financial) Statements, its draft and the RAS PBU 4/99 – Accounting Statements of the Organization that it replaces, and it offers certain recommendations for solving controversial issues of the conceptual framework for the formation of accounting (financial) statements in the system of Russian accounting standards. Conclusions and Relevance. The new FAS FSBU 4/2023 – Accounting (Financial) Statements introduces a number of important clarifications in the regulation of the conceptual framework for the formation of accounting (financial) statements compared to the regulations of the RAS PBU 4/99 – Accounting Statements of the Organization. A number of conceptual issues of the formation of accounting (financial) statements in the new FAS FSBU 4/2023 – Accounting (Financial) Statements are debatable. The solution of controversial issues is possible in the course of further development of the statutory regulation of Russian accounting. The results obtained have both applied and theoretical areas of application in the field of financial accounting.

Problematic Aspects of the Selection and Appointment of Judges in the Republic of Kazakhstan

Problematic Aspects of the Selection and Appointment of Judges in the Republic of Kazakhstan

Simulation Learning and Digital Transformation: a Way to Improve Students' Communication Skills

Modern medicine requires from future doctors not only in-depth knowledge, but also highly developed communication skills. The article examines the impact of simulation training, including role-playing games and work with standardized patients (SP), as well as the use of digital technologies such as virtual platforms and video materials, on the development of medical students' knowledge. The results demonstrating a significant improvement in students' KN are discussed, as well as problematic aspects related to emotional preparation are identified.

Imaged Experiences: Mapping the Trabzon City Center

This research sets out from the cycle of impaired belonging between city dwellers and the cities they live in and the weakened perceptibility of urban identity in spatial experiences as a result of the chaos and rapid flow of daily life in today's cities that evolve around consumption culture. This cycle is addressed with experiential mapping applications, which prompt citizens to take a step back and slow down their rhythm of life as a way to connect with their city. Based on this, it is aimed to reveal the deepening of the relationship between city dwellers and the city through experiential mapping, which provides a more meaningful and conscious interaction with the urban environment. In this research, the urban identity formed between urban space and the user was analyzed by image analysis, taking the Theory of Imageability as a basis. The application process consisted of three main phases and was conducted with ten students studying at Karadeniz Technical University, Department of Architecture. The research findings show that experiential mapping and semantic rating, applied with a view to increasing the visibility of urban images peculiar to Trabzon city center, enabled the participants to direct their focus on and explore the spatial components of Trabzon city center, suggesting that experiential mapping can be an effective tool in exploring the potentials and problematic aspects of cities.

Действительность усиленной квалифицированной электронной подписи, или Исчезающие чернила

This article analyses problematic aspects of the use of enhanced qualified electronic signature (EQES) in signing and using credit and collateral documentation on the example of “Bank “Saint-Petersburg” PJSC. The authors consider the prerequisites for the implementation by credit institutions of legally significant electronic document flow for signing and use of credit and collateral documentation, note the differences between handwritten and electronic signatures, characterise the advantages of the EQES in relation to other types of electronic signatures provided for by the legislation, identify problematic aspects associated with the limitation of the terms of usability of electronic documents signed by the EQES. The first is the legislative establishment of the EQES validity criterion, which requires to determine the authentic moment of signing an electronic document during the period of validity of a qualified certificate. The second is the absence in the law of provisions regulating the preservation of legal significance of an electronic document signed with an attached trusted time stamp beyond the validity period of a qualified certificate of the trusted time stamp service, which entails the risk of challenging the relevant electronic document. The authors believe it is necessary to fill this regulatory gap in order to ensure the suitability of electronic documents within an unlimited time period, and also propose to amend the Law on Electronic Signature with regard to the validity conditions imposed on the EQES.

The evaluation of professional potential of medical personnel in preventing medical risks at medical care support of patients with inflammatory diseases of maxillary antrum based on integral assessment of quantitative indicators of sociological surveys

The article presents results of quantitative sociological surveys based on original on-line questionnaire that allows to assess professional competence of otorhinolaryngologists in prescribing antibiotics to patients with acute and chronic rhinosinusitis. The professional potential of otorhinolaryngologists within the framework of national security strategy in the field of public health. The pilot approbation was carried out in February-December 2023 by means of quantitative sociological on-line survey of 627 otorhinolaryngologists from 32 subjects of the Russian Federation. The results of sociological survey permit to obtain valuable data to detect problematic aspects of activity of physician. To standardize survey data processing, automated system of collection and processing of information was developed. The proposed evaluation algorithm was successfully adapted for other profiles of medical care and taken as basis of methodology of studying professional potential of specialists of different profiles.

Peculiarities of the proof process in Japanese criminal procedure

In today’s open world, with the growing importance of the international component in the fight against crime, a legal professional naturally needs knowledge that goes beyond the national legal framework, including the institution of international legal assistance. Studying and comprehending the experience of criminal procedure in different countries of the world makes it possible to apply the relevant positive practices in Ukraine and improve the process of forming a legal culture in independent Ukraine. In particular, it is important to study the experience of criminal procedure in Japan, a country with the lowest crime rate among the industrialized countries of the world. Familiarization with this system should help to develop a comprehensive approach to improving criminal proceedings in Ukraine, which will contribute to the successful development of a democratic, social, and legal state. Currently, the process of combining different criminal procedural systems of the world is underway, but the Anglo-American system of criminal procedure has its own peculiarities that can be distinguished from other systems of criminal procedure. The criminal procedure legislation of Japan is quite specific. It reflects both continental and Anglo-Saxon models of law. In particular, the widespread use of precedent makes it similar to the Anglo-Saxon form, and the presence of prosecutorial supervision over the police during the investigation process - to the continental one. The problems of criminal procedural evidence are constantly attracting the attention of scholars. The scientific interest in the problems of collecting, verifying and evaluating evidence is not accidental and is explained by their importance for criminal proceedings. Evidence is a central, core component of criminal procedure. Proper evidentiary activity is a prerequisite for solving its tasks. Therefore, further research of both the general theoretical issues of criminal procedural evidence and its individual problematic aspects remains an important scientific task, the solution of which will contribute to improving the efficiency of domestic criminal proceedings and bringing them closer to European standards. The article examines certain peculiarities of criminal procedural evidence in Japan. The author examines the peculiarities of the process of proof at certain stages of the process, and analyzes the legal status of the subjects of proof. The materials of the article are of both theoretical and practical value. They can be used for further scientific research of the peculiarities of domestic criminal procedural evidence, as well as for proper understanding and implementation of its law enforcement criminal procedural activities.

Problematic aspects of attorney’s participation in pre-trial investigation under martial law

According to Article 59 of the Constitution of Ukraine, everyone has the right to legal aid. In cases provided for by law, this assistance is provided free of charge. Everyone is free to choose a defender of their rights. The Bar operates in Ukraine to ensure the right to defense against accusations and to provide legal assistance in resolving cases in courts and other state bodies. These provisions of the Constitution of Ukraine are duplicated in Article 20 of the Criminal Procedure Code of Ukraine. According to this provision, a suspect, accused, acquitted, or convicted person has the right to defense, which consists in providing him or her with the opportunity to provide oral or written explanations regarding the suspicion or accusation, the right to collect and submit evidence, to participate personally in criminal proceedings, to use legal assistance of a defense counsel, and to exercise other procedural rights provided for by the CPC of Ukraine. Thus, the direct duty of law enforcement agencies is to protect the legitimate rights and freedoms of a person regardless of his or her gender, nationality, language, citizenship, age, social origin, political beliefs, etc. At the same time, the protection of the rights, freedoms and legitimate interests of a suspect, accused, defendant, acquitted person, a person in respect of whom compulsory medical or educational measures are to be applied or the issue of their application in criminal proceedings is being decided, a person in respect of whom extradition to a foreign state is being considered, as well as a person being brought to administrative responsibility during the consideration of an administrative offense case is carried out by an advocate. This is, in particular, stated in the Law of Ukraine «On the Bar and Practice of Law» № 5076-VI of July 05, 2012. Taking into account the above provisions, it is important to identify and analyze the problematic aspects of the participation of an attorney-at-law in pre-trial investigation in accordance with the current legislation of Ukraine in the context of the introduction of martial law in Ukraine (Decree of the President of Ukraine «On the Introduction of Martial Law in Ukraine» approved by the Law of Ukraine of February 24, 2022 № 2102-IX).

The problematic aspects of medical care support of fishermen in geographical segments of the Northern Sea Way

The problems of occupational injuries and morbidity are one of actual directions of scientific actually. According to the International Labor Organization, accidents, cardiovascular, infectious and cancer diseases are of original cause ones. Besides, sectorial characteristics of professional activity affect level of morbidity and mortality. The article reveals difficulties of medical care support of fishermen when performing professional functions in fisheries in regions of the Northern Sea Way in view of critical shortage of medical personnel and lacking of adequate medical equipment. The practical recommendations to resolve mentioned problems are proposed.

Problematic aspects of the ethno-religious affiliation of Jesus of Nazareth to Jewish Judaism in the context of the "Third Search for the Historical Jesus"

Problematic aspects of the ethno-religious affiliation of Jesus of Nazareth to Jewish Judaism in the context of the "Third Search for the Historical Jesus"

ATTRACTION OF RESOURCES TO UKRAINIAN AGRIBUSINESS THROUGH AGRARIAN RECEIPT: ACCOUNTING ASPECT

The purpose of the study was to disclose the content of agrarian receipts and the mechanism for their application in the settlement system of Ukrainian agricultural producers as an alternative way to attract resources for doing business under martial law in Ukraine, as well as to make proposals for their accounting in order to avoid business risks. The state of lending to agricultural producers during martial law is analyzed and the importance of lending against agrarian receipts is substantiated. The experience of Brazil in the process of lending for the future harvest was assessed. The history of the introduction of agrarian receipts in Ukraine is characterized on the basis of borrowing the idea of Brazil. The essence of agrarian receipts is revealed and the legal framework for their circulation in Ukraine is investigated. The difference between agrarian receipts and other financial instruments (bill, forward contract, pledge) is determined. The problematic aspects of the introduction of agrarian receipts into circulation, which hinder the effectiveness of the use of this tool by agricultural enterprises in the process of attracting financial resources, are systematized. The business models of relationships between counterparties in the process of circulation of agrarian receipts are characterized. Theoretical and practical aspects of accounting for agrarian receipts have been studied and problematic aspects in the methodology for reflecting settlements by agrarian receipts in the system of accounting accounts have been identified. Organizational, methodological and practical recommendations are proposed aimed at improving the procedure for recording transactions with commodity agrarian receipts in the accounting system as an innovative way of financing agricultural producers at the domestic and international levels. This will make it possible to quickly collect data on the circulation of agrarian receipts and improve information support in making managerial decisions by various groups of Ukrainian and foreign stakeholders.

Некоторые проблемы внутренней миграции в Российской Федерации

The problematic aspects associated with the movement of young people from villages, villages and small towns to Russian megacities are considered. Measures have been proposed to significantly reduce the outflow of population from small towns and help improve migration processes. The problems posed are analyzed in connection with the ongoing transformation of the modern Russian state.

Отдельные аспекты правового регулирования осуществления мигрантами предпринимательской деятельности

The purpose of this article is to consider certain aspects of the regulation of entrepreneurial activity carried out by migrants, identify problematic aspects and formulate proposals for improving legislation.

Constitutional and legal responsibility of state bodies and senior officials

Kyrgyzstan, with increased political activity and dynamic changes in the governance system, faces problems with the constitutional and legal responsibility of state bodies and their officials, which require the development of effective forms of governance for sustainable strategic development to address them. Therefore, the study aimed to identify problematic aspects of constitutional and legal responsibility in Kyrgyzstan. Statistical analysis, formal logical and comparative methods, and legal and comparative methods were used in the study. The main problems in the system of constitutional and legal liability in Kyrgyzstan were identified, which include insufficient clarity and application of regulations, incomplete implementation of mechanisms for supervision and control over the activities of state bodies and their officials, and limited access of citizens to judicial protection in cases of violation of their constitutional rights. In addition, the study identified problems in the court practice of considering cases of constitutional and legal liability, including delays in the process of consideration and insufficient effectiveness of the measures taken. Based on these findings, specific recommendations were developed containing proposals for improving the legislation, namely, defining the mechanisms of constitutional and legal liability and eliminating contradictions in regulations, strengthening verification mechanisms and mandatory introduction of a reporting system, expanding the possibility of going to court, including reducing barriers to access to legal aid. Thus, the practical significance of this study is that its findings provide a basis for the development of specific measures and reforms aimed at improving the system of constitutional and legal liability in Kyrgyzstan and ensuring the protection of the constitutional rights of citizens

Problem aspects of adoption in civil proceedings of Republic of Kazakhstan

The relevance of this study was conditioned by the reduced level of effectiveness of one of the key social institutions due to the presence of problematic aspects and conflicts of legislation. In this regard, the purpose of this study was to analyse the problematic aspects of the current adoption procedure under the current legislation of the Republic of Kazakhstan. The study employed several methods of scientific cognition, namely logical analysis, formal- legal, functional analysis, dogmatic, legal hermeneutics, and others. A study of statistical data on the total number of registered orphans revealed that the current figures are still quite high; however, the number of children raised in orphanages is declining. This study investigated the legislative acts that thoroughly regulate the procedure and order of adoption, namely the Convention on the Rights of the Child, the Civil Procedural Code of the Republic of Kazakhstan. It was noted that a significant role in adoption cases is given to the decisions of the plenums of the Supreme Court of the Republic of Kazakhstan, which serve as a guide for the courts in considering and resolving civil cases and are applicable to different proceedings. It was also found that the national legislation of the Republic of Kazakhstan does not make provision for such a procedure as pre-adoption, compared to the foreign practices of some countries. No less important is the analysis of the adoption procedure for found and abandoned children by foreign nationals. The practical value of the obtained results lies in providing a detailed characterisation of the mentioned process and offering some recommendations for its improvement

Administrative liability for violations of civil firearms circulation rules as a component of state control

The article provides an analysis of the compositions of administrative offenses in the sphere of circulation of civilian firearms. During the research, a number of problematic aspects were identified that could negatively affect the application of the relevant provisions of the Code of Ukraine on Administrative Offenses, and a series of proposals were put forward to address these gaps. In particular, the publication emphasizes the need to differentiate in Article 85 of the Code of Administrative Offenses the administrative responsibility for violations of hunting rules depending on the type of animals that have been hunted or attempted to be hunted by the subject of the respective offense, taking into account the rates for calculating the compensation for damages caused as a result of violations of legislation in the field of hunting and game management (except for species listed in the Red Book of Ukraine). The paper also highlights the expediency of differentiation of liability in the aforementioned article of the Law for Fisheries with the use of firearms based on the criterion of causing or not causing damage to ichthyofauna by relevant actions. Furthermore, the author proposes to amend Article 174 of the Code of Administrative Offenses regarding the use of firearms in the following version: ‘Shooting with firearms in an uncleared area of a populated area, in an uncleared area outside a populated area, or in a cleared area in violation of the established procedure’ and to differentiate responsibility in the specified norm depending on the place of commission of the administrative offense as a feature of the objective side. Moreover, with the aim of improving and enhancing the effectiveness of the application of administrative-legal prescriptions, the scientific article focuses on the controversial aspects of the object, objective side, and subject of the composition of the administrative offense envisaged by Article 190 of the Code of Administrative Offenses; normative formulation of the title and disposition of Article 192 of the Code of Administrative Offenses; the circle of persons constituting the subjective composition of administrative offenses envisaged in Articles 191–195 of the Code of Administrative Offenses; sanctions for committing administrative offenses provided for in Parts 1, 2, 4 of Article 85 and Articles 174, 190–195 of the Code of Administrative Offenses.

Problematic Aspects of Application of Prohibition of Certain Actions as a Preventive Measure

Problematic Aspects of Application of Prohibition of Certain Actions as a Preventive Measure

Прекращение права собственности на жилые помещения аварийного многоквартирного дома и подлежащего сносу при изъятии земельного участка для муниципальных нужд

The scientific article identifies some problematic aspects associated with the seizure of a land plot for municipal needs, in connection with the recognition of an apartment building as unsafe and subject to demolition. During the study, it was found that the seizure of the land plot in the case under consideration does not fall within the purpose of such seizure — meeting municipal needs, which negatively affects the fulfillment by local governments of the obligation to provide housing to persons living in apartment buildings recognized as unsafe and subject to demolition. Based on the results of the work, conclusions and recommendations were formulated aimed at eliminating the existing problem by amending the current legislation.

ASSESSMENT AND CURRENT TRENDS OF ENSURING FOOD SECURITY IN UKRAINE

The research on Ukraine's food security is of paramount importance, as it directly impacts the national agro-food systems. The article delves into the current state of internal food self-sufficiency in the Ukrainian population, conducting an analytical assessment of export-import transactions with agricultural raw materials and food products. The findings reveal a significant trend of increasing food exports in recent years, along with an evaluation of the export-import coverage for the main types of food products. Ukraine's place in the world rating of food security based on the Global Food Security Index was studied. The fundamental problems and reasons that determined Ukraine's decrease in the rating positions and the level of food security of its population were identified. In addition to the military conflict, Ukraine has a low economic availability of food products for the population and a low level of sustainability in the domestic agro-food system. Despite the war's consequences, the agricultural business remains one of the most profitable economic activities in Ukraine. This analysis of individual indicators of the effectiveness of the country's agrarian sector as a basis for ensuring food security underscores the sector's potential. The modern production structure of the main types of agricultural products by categories of producers was studied. The key trends accompanying ensuring food security in Ukraine under modern conditions are summarized. It was revealed that food security in the crop sector is achieved at the expense of the public sector agrarian formations, mainly at the expense of households in the livestock sector. Based on the average values ​​of the actual consumption indicators, the state of providing the population with the main types of food was analyzed. The results showed problematic aspects in providing the country's population with meat and dairy products, fish, fruits, berries, and grapes. The priority directions for ensuring and strengthening food security on a national scale are substantiated. Among the main ones, the following are highlighted: the need to implement sustainable farming and animal husbandry practices, further improvement of the food quality management and control system, protection of biodiversity of ecological agrosystems, optimization and reduction of value chains, increasing the level of social responsibility of food producers and consumers.

How do linguistic illusions arise? Rational inference and good-enough processing as competing latent processes within individuals

ABSTRACT Non-literal interpretations of implausible sentences such as The mother gave the candle the daughter have been taken as evidence for a rational error-correction mechanism that reconstructs the intended utterance from the ill-formed input (…gave the daughter the candle). However, the good-enough processing framework offers an alternative explanation: readers sometimes miss problematic aspects of sentences because they are only processing them superficially, which leads to acceptability illusions. As a synthesis of these accounts, I propose that conscious rational inferences about errors on the one hand and good-enough processing on the other are competing latent processes that simultaneously occur within the same comprehender. In support of this view, I present data from a two-dimensional grammaticality/interpretability judgment task with different types of subtly ill-formed sentences. Both conscious rational inference and good-enough processing predict positive interpretability judgments for such sentences, but only good-enough processing also predicts positive grammaticality judgments. By fitting a lognormal race model jointly to judgments and response latencies, I show that conscious rational inference and good-enough processing, as well as purely grammar-driven processing, actively trade off with each other during reading. Furthermore, individual differences measures reveal that participant traits such as linguistic pedantry, interpretational charity, and analytic/intuitive cognitive styles contribute to variability in the processing patterns.