Methods Of Scientific Knowledge Research Articles

International practice of the bonus-malus system

Purpose of the research – evaluation of the eff ectiveness of the "bonus-malus" in the class of compulsory insurance of civil liability of vehicle owners and the identification of the conceptual foundations of compulsory insurance of civil liability inherent in the experience of foreign countries, as well as the development of proposals to improve the rules of this insurance. Methodology – the methodological basis of the research was the works and publications of foreign economic scientists, a set of general scientifi c and private methods of scientific cognition (analytical, systematic method, analysis, synthesis, comparison, etc.). Originality / value – in order to ensure a balance with favorable values of compulsory civil liability insurance, methodological approaches to the modernization of the bonus-malus system are provided and determined by the expediency and possibility of use in the insurance market of kazakhstan. Findings – it provides for the use of optimal ways of differentiating insurance tariff s by domestic insurance companies, taking into account the degree of risk and interests of policyholders of various categories, and maintaining the availability of tariffs for a wide range of consumers of insurance services.

Concepts of management accounting in the context of its definition and relation to the accounting essence

Subject. This article examines the present-day essential content of the category promoted by foreign professional associations, and assesses its compliance with the functionality used in the Russian Federation. Objectives. The article aims to find and describe the essential content of what is called Management Accounting in Russia and abroad due to the lack of a clear institutional scientific justification. Methods. For the study, we used general scientific methods of cognition, namely induction and deduction, analysis and synthesis, modeling, comparison, extrapolation, as well as the comprehensive, and functional-and-targeted approaches. Results. The article identifies and describes significant problems that underlie the versatility of the semantic content of the term Management Accounting. Conclusions and Relevance. The Global Principles of Management Accounting is a framework document that defines the principles of management based on accounting and analytical data, but not management accounting in the sense of collecting information and recording and summarizing it. It would be logical to break down the categories into accounting for management, that is management accounting, and management based on accounting data, that is analytical (accounting) management. Language (term translation) inconsistencies can also be considered a negative impact on the understanding of foreign documents. The results of the study of the subject and functional area of management accounting, presented in the article, are useful for continuing the discussion and understanding the semantic content of individual accounting categories.

Regional investment potential as a factor in achieving technological sovereignty in key sectors of the Russian economy

Aim. To develop a model of interrelation of factors and tools for increasing the region’s investment potential, aimed at accelerating the processes of achieving technological sovereignty in key sectors of the Russian economy by increasing the efficiency of regional investment policy on its basis.Objectives. To study the main approaches to understanding the essence and role of technological sovereignty; to group the key factors and tools for managing the region’s investment potential, to give their generalizing characteristic; to develop an algorithmic model of the relationship between factors and tools for increasing the region’s investment potential; to identify the main discussion aspects in understanding the essence and objectives of managing the level of investment potential of the region and technological sovereignty of the national economy.Methods. The principles and approaches of general scientific methods of scientific cognition: historical, logical, comparison, dialectical, system approach, structural-functional analysis, qualitative analysis and synthesis served as the methodological basis of the research.Results. Purposeful management of factors of the region’s investment potential allows to use its objective and potential advantages as an object of investment investments more effectively. In this regard, it seems reasonable to use a complex algorithmic model of interrelation of factors and tools to increase the investment potential of the region. The model proposed by the authors includes three groups of factors and related tools for the analysis of investment potential, as well as a block of generalizing tools for its comprehensive development. Technological sovereignty in modern conditions to a greater extent acquires the role of an effective protective mechanism of national identity and subjectivity for the states facing the problems generated by the external environment. The task of ensuring technological sovereignty today is a rational response to the rapidly changing world order, in which opportunities for free trade and international cooperation are no longer guaranteed in equal proportions to the countries concerned, which becomes a significant factor in their global vulnerability; it is an opportunity for more active development of national scientific and production potential, which will contribute to a relative equalization of the existing imbalances in the levels of technological development with the international community; is the first priority need to take into account long-term systemic effects, rather than current economic benefits, when making decisions on the conscious rejection or priority development of certain competencies, technological niches, types of production at the national and regional levels.Conclusions. High dynamism due to fierce competition in the technological sphere requires from federal and regional government bodies systematic systematic work aimed at ensuring a high level of investment attractiveness of key sectors and segments of the economy. Strengthening the role and attention to the issues of investment policy management due to the achieved level of investment potential both at the level of individual regions and industries, and the country as a whole, is now associated not only with current economic interests, but also with the strategic priorities of national identity and preservation of statehood. At the national level, it is necessary to form and regularly adjust the list of critical products and technologies, key industries that require continuous development while maintaining a leading rate of investment in research and development in order to create demanded and competitive products and services on their basis.

Improving the efficiency of the state youth policy by a project management method (on the example of the Irkutsk Oblast)

This study addresses the feasibility of adopting the Strategy of Youth Entrepreneurship Development in the Irkutsk Oblast for the period of up to 2030 in the context of digital economy. According to relevant data, specific features of youth entrepreneurship are outlined, and the necessity of its systemic support by regional executive and legislative authorities is noted. In the context of academic discourse on youth policy, an analysis of possible directions for launching various initiatives is conducted. Areas to be considered include civic initiatives, strengthening security measures, protecting, overcoming social exclusion, information enrichment, integration of modern technologies, and support in professional selfdetermination. Such multidimensional interventions seek to expand the horizons for young people and to promote their active social, economic, and cultural integration into public life. Particular attention is paid to the importance of supporting social and entrepreneurial youth projects, which form the basis for the development of digital economy and the small-business sector in the Russian state. The research methodology included comparative-legal and historical approaches, the method of deduction and induction, and a formal-legal approach with the application of other scientific cognition methods. Additionally, the conclusion is made that the improvement of youth policy in the context of youth entrepreneurship is possible only based on a comprehensive approach. The latter implies supporting measures of the current legislation, as well as the formation of a positive public opinion on the entrepreneur image through a specialized youth community, such as a Club of young entrepreneurs.

Партнерство государства и бизнеса с использованием офсетного контракта: возможности и препятствия в развитии

The purpose of the study is to identify and disclose opportunities and obstacles in the development of partnership between the state and business using an offset contract. The methodological basis of the study was made up of general scientific methods of cognition of economic processes and phenomena, in particular, the synthesis method (ensured the unification of the essential features, advantages and risks of an offset contract into a single whole), the analysis method (contributed to the identification of the results of using offset contracts in modern Russian conditions), logical methods (helped to identify obstacles to the use of an offset contract in Russia), the expert assessment method (contributed to the proposal of measures to develop the Russian practice of partnership between the state and business, taking into account the possibilities of an offset contract). The main results of the study: the signs, advantages, risks and key indicators of the use of offset contracts in Russia are systematized; obstacles in the development of partnership between the state and business on the basis of an offset contract are highlighted; guided by the possibilities of an offset contract, the trajectory of further development of partnership between the state and business is determined. The theoretical significance of the research lies in the development of the scientific foundations of the use of offset contracts at the present stage of development. The practical significance of the study is related to the possibility of using the results obtained in making managerial decisions to ensure the effective development of partnership between the state and business on the basis of an offset contract.

FIRST RESPONDERS’ CRISIS: HOW AI CAN HELP TO BRING MORE INTERNAL WORKFORCE FOR EMERGENCIES AND SEASONAL WORK FASTER AND AT LOWER COST

This article focuses on analyzing crisis situations in emergency response services and the role of artificial intelligence in enhancing their efficiency. The study aims to examine the challenges faced by emergency services and determine how artificial intelligence can help mobilize more internal resources for responding to emergencies and seasonal work. Methodology and methods: the study employed general scientific methods of cognition, such as analysis, synthesis, modeling, and forecasting. The research results indicate that natural and man-made disasters, such as floods, accidents, and terrorist acts, lead to loss of life, suffering, and infrastructure destruction. The main causes of challenges include a wide range of conditions such as weakness, unspecified injuries, changes in mental state, acute pain, general abdominal pain, and other less defined conditions requiring medical assistance. The increase in calls for psychological help points to an escalation of mental health issues among the population. During seasonal changes, there is a rise in the number of calls. In winter, due to harsh weather conditions, dangerous situations related to snowstorms and avalanches occur more frequently. Artificial intelligence can significantly improve the efficiency of emergency response services by allowing for more productive use of available resources. Utilizing specialized mobile applications, chatbots, volunteer training, and AI-powered drones can enhance coordination, resource allocation, and response speed to emergencies. Additionally, AI-based technologies such as predictive systems and route optimization can help overcome geographical challenges.The practical significance of the study lies in identifying ways to enhance the efficiency of emergency response services through modern technologies.

On the history of the connection of the criminal court and the civil court chambers’ in the Russian Empire provinces in the second half of the 1860s (on the example of the Voronezh province)

Importance. One of the main transitional period issues of reforming the judicial system of Russia in the second half of the 1860s is connecting the chambers issue of the criminal court and the civil court at the provincial level. The purpose of the study is, firstly, to identify the mechanism of connecting the chambers of the criminal court and the civil court in the provinces of Russia in the second half of the 1860s, and secondly, to analyze the main problems faced by judicial officials when connecting the analyzed institutions.Materials and Methods. The main sources of the research are the following materials: archival files from the funds of the State Archive of the Voronezh Region (GAVO); normative legal acts, collections of rules and laws; materials of the periodical press; – statistical and reference publications. The methodological basis of the research was both general and particular methods of scientific cognition: the method of structural analysis; the historical-comparative method; the historicalsystemic method; the formal-logical method; other methods of scientific cognition were also used in the article.Results and Discussion. Archival materials from the funds of the State archive of Voronezh region are analyzed, according to which it is possible to restore the connecting the chambers mechanism of the criminal court and the civil court in the provinces of the Russian Empire. On the basis of the current imperial legislation, the general regulatory rules that judicial officials followed when connecting the judicial institutions in question in the second half of the 1860s are revealed. The main problems faced by judicial officials when connecting the chambers of the criminal court and the civil court in the Voronezh province are identified and considered.Conclusion. The mechanism for connecting the chambers of the criminal court and the civil court in the provinces of the Russian Empire in the second half of the 1860s was not specifically prescribed. From November 26, 1867 to July 1, 1869, the judicial system in Voronezh province was at a transitional stage. During this period, pre-reform judicial institutions still continued to operate, at the same time new courts began to work: Voronezh and Ostrogozhsky District courts. The main problem in the functioning of the Judicial Chambers (including the united Chamber since May 1, 1868) at the transitional stage was the lack of a full-time number of judges.

Problems of assessing the balance of economic systems

Subject. The article investigates a model of the balance of the national economic system. Objectives. The study aims at identifying the main characteristics of the balance of economic systems to create a methodology for assessing the balance of the national economic system, and factors affecting it. Methods. We employed general scientific methods of cognition. The systems approach and logical generalization enabled to develop priority areas of the proposed methodology. We also applied methods of statistical analysis of economic data, economic-mathematical methods. Results. We proposed our own methodology for distribution of economic activities by type of subsystems, based on the proposed by G.B. Kleiner model, in two versions, i.e. excluding and including exports and imports. We also offered recommendations and strategies for improving the balance of the economy, which contribute to increasing its competitiveness and sustainability in the face of modern challenges and changes in the world arena. Our model enables to assess the impact of external factors, like global economic trends, changes in the world trade and crisis situations, on the economic stability of a country and development of its industries. Conclusions. The analysis of changes in the balance index in the context of foreign trade and industries helps assess the dynamics of balance and identify factors, including the impact of the coronavirus pandemic, that may affect the economic stability and development of the country.

Russia's transition to settlements in national currencies in the context of changes in the world monetary and financial system

Aim. To determine the background and prospects of the Russian Federation's (RF) transition to settlements in national currencies in the context of changes in the world monetary and financial system.Objectives. To analyze the current state of the currency market of the Russian Federation in terms of currency structure and main instruments; to identify the reasons for the transformation of the currency market of the Russian Federation; to characterize the prerequisites for the transition to settlements in national currencies in foreign trade; to assess the prospects of such a transition and its impact on the currency market of the Russian Federation in the context of the latest trends in the development of the global monetary and financial system.Methods. With the help of general methods of scientific cognition, graphical analysis the current state, dynamics and structure of the currency market of the Russian Federation in the conditions of sanctions are considered. In addition, the article assesses the background and prospects of the Russian Federation's transition to settlements in national currencies in view of the new trends in the development of the world monetary and financial system.Results. In 2022, after the economic sanctions against Russia were imposed, the state was forced to accelerate the process of transition to settlements in national currencies with major trading partners, and the domestic currency market underwent a significant transformation. In the conditions of digitalization of the financial sphere and the development of central bank digital currencies (CBDCs) , the introduction of international settlements using the digital ruble seems to be a promising direction.Conclusions. The period after the sanctions against the Russian Federation were imposed (2022) is marked by significant changes in the domestic foreign exchange market, primarily associated with the gradual displacement of world currencies (primarily the dollar) and their replacement by the ruble and renminbi. In general, this trend reflects the state of the RF foreign trade. With the reduction in the volume of the local foreign exchange market and the withdrawal of Western players, the government is taking measures aimed at preserving the potential of the foreign exchange market. A promising direction for international settlements under sanctions is through CBDC. However, the implementation of such a system will take years, during which the financial system of the Russian Federation will have to preserve its potential in isolation from Western financial markets.

Analysis of causes and factors of the spread of takfirism in Kazakhstan

The purpose of this research is to analyse the emergence of takfirism, its spread and its evolution in contemporary Kazakh society. The methodological foundation of the study was provided by general theoretical methods of scientific cognition, and various methods of collecting and systematising information. Among the general scientific methods are the method of theoretical analysis; the historical method of comparing individual religious movements of different periods in Kazakhstan, and the specific scientific and philosophical-religious methods of research. The results have suggested that unfounded takfirism poses a threat to the sustainability of diverse communities in Kazakhstan. The religious, ideological and theological preconditions for takfirism in Kazakhstan were analysed. Noted the diversity of approaches by Muslim scholars to understanding and interpreting the ayats of the Qur'an. Presented aspects of distortion in interpreting the essence of Shariah texts. Noted that the influence of political and social factors is significant. Focuses on some of the socio- psychological aspects of the development of radical attitudes among young people. The qualities inherent in young people that enable them to resist external non-ideological attacks are identified. Illiteracy, poor quality of education and the low culture of some people in Muslim countries are among the key elements. It was noted that the main factor in takfirism in Kazakhstan is the influence of the Salafi-Wahhabi movement. The practical significance of the study is that its content is of interest in developing the worldview of contemporary young people in the Republic of Kazakhstan. The results can be used as a teaching and practical material for students and researchers on contemporary history and religion in Kazakhstan.

FROM THE HISTORY OF THE ALASH MOVEMENT’S SOCIO-POLITICAL ACTIVITIES DURING THE CIVIL WAR

The relevance of the study is conditioned by the need to expand the amount of available information on the history of socio-political movements during the Civil War in the Russian Empire. In this regard, the purpose of this study is to reveal the essence of the Alash movement in Kazakhstan, its socio-political activities, and the consequences of the Civil War. The method of critical analysis was chosen as the primary approach, which facilitated the effective processing of archival and scientific sources of information, based on which further research was conducted. The following methods of scientific cognition were also used: historical and genetic, historical and system, diachronic analysis, heuristic, synthesis, deduction, and comparison. This study examines the establishment and activities of Alash Autonomy, analyzing archival facts and papers by Kazakh and foreign researchers. It cites eyewitness accounts, explores the political structure, evaluates leaders' actions, and explains intelligence work's consequences. It justifies changes in allies, details Alash-Soviet Russia cooperation, and describes outcomes. The materials of this research paper are of practical value for historical science due to the presented assessment of data on the Alash movement, analysis of scientific literature, observation and discussion presented in this study.

Legal Aspects of Macroprudential Regulation within the EU and the EAEU

Introduction. The article examines the legal evolution of the regulation of the activities of the European Systemic Risk Board (hereinafter – ESRB) in the context of the formation of the organizational and legal mechanism of financial integration, and also assesses the reform of the legal acts in the context of building the Capital Markets Union. The paper reveals the results of comparative analysis of the legal foundations of the implementation of macroprudential policy in the EU and EAEU, identifying common and special features in the legal regulation of integration associations.Materials and methods. In the course of research, the following methods of scientific cognition were used: analysis, synthesis, abstraction, generalizations, analogies and others. The methodological basis of research consist of general scientific as well as special-legal methods, including method of dogmatic analysis (interpretation of legal norms, legal and technical constructions, etc.), formal, comparative legal methods.Results of the study. The analysis of the legal basis of the implementation of macroprudential supervision in the EU and the EAEU showed a significant extent of the financial integration in the EU, as testified by the presence of a supranational body, ESRB. However, at this moment there is stagnation in the development of legal regulation of ESRB activities. In the EAEU, in its turn, despite the existence of the legal foundation of regulation, macroprudential supervision is executed by the means of intergovernmental cooperation, and not supranational regulation.Discussion and conclusion. The study showed the existence of significant differences in the legal regulation of macroprudetial supervision in the EU and the EAEU as well as it was revealed that in the absence of comprehensive supranational regulation of the macroprudential supervision in the EAEU, there is potential for the development of a respective institution in the EAEU law.

International Legal Regulation of Pension Provision of Workers of the Eurasian Economic Union Member States

Introduction. The present article examines the conditions of the formation and functioning of the pension protection system for member states’ workers of the Eurasian Economic Union. The study of pension issues in the EAEU is based, inter alia, on the review of a number of international treaties as the legal framework of the Customs Union and the Common Economic Space. In the context of this work the author has also conducted a comprehensive analysis of the provisions of the Agreement on pension provision of workers of the Eurasian Economic Union Member States dated December 20, 2019 as well as the relevant practice of the EAEU Court.Materials and methods. In the course of preparing the article, international treaties included in the legal framework of the Customs Union and the Common Economic Space in the field of pension provision for migrant workers, as well as the relevant norms of the Union law and the practice of the EAEU Court, have been studied. The theoretical basis of this work consists of the research of domestic specialists in the field of international law, dedicated to the common labor market of the EAEU. The methodological basis of the study is the following general scientific methods of cognition of legal phenomena: methods of analysis and synthesis, induction and deduction, and analogy. The special scientific methods that the author has also used in his research include formal legal, comparative legal and historical legal methods of cognition.Research results. As a result of the analysis, it has been revealed that the development and signing in 2019 of the Agreement on pension provision of workers of the Eurasian Economic Union Member States is a key step in building a pension system for workers in the EAEU countries. Despite the fact that this international treaty, which entered into force on January 1, 2021, is still standing the test of time, there is no doubt that its implementation is one of the important conditions for the successful functioning of the Union’s common labor market.Discussion and conclusion. Ensuring the free movement of labor within the framework of modern regional integration organizations is inextricably linked with providing workers with equal guarantees in the field of pension provision, as well as the protection of their acquired pension rights. It is possible that the positive dynamics of labor migration in the EAEU is due, among other things, to the transition to a qualitatively new level of legal regulation of pension provision for workers in its member states. At the same time, as follows from the analysis of the practice of the EAEU Court, the interest of states in clarifying certain norms of the Union law in the relevant area remains quite high.

Universal, Traditional Russian Spiritual and Moral Values in the Information Security System of the Russian Federation

Introduction. The article presents an analysis of the legal and information policy of the state while preserving and strengthening universal and traditional spiritual and moral values, which is a condition for maintaining statehood and strengthening the country's sovereignty, ensuring their information security. The essence of value lies not only in its social, material, moral or spiritual significance, but also in its priority for a person or society. Values determine the order of functioning of the legal system, and traditional spiritual and moral values are their variety. Universal human values, neither the place nor the time of their origin as a concept are known, are today considered as the moral language of centuries of development of world civilization. What makes them universal are their universality, historical stability, constancy, objectivity, universality, universal recognition on a global scale, and a positive connotation with recognition in the format of the general moral principles of humanity. But, unfortunately, in the conditions of globalization, secular-rational values, consumption, and non-traditional self-expression are increasingly opposed to universal human values. Nevertheless, all universal human values necessary for the peaceful coexistence of people, nations, the formation of statehood, still undergo changes along with man, and they require the necessary protection in these processes. Particular attention is focused on the task of Russian society and the state to preserve and strengthen not just any values, but specifically and only traditional Russian spiritual and moral values. They are of key importance for saving the Russian people, preserving the unity of the country, ensuring national interests, state and public security. Spirituality and morality are described in more detail in the article, which influenced the conclusion about the need to consider traditional Russian spiritual and moral values as a legal category. When considering the information security system, the authors propose a new concept: “destructive information impact” with a description of its significance within the framework of the research topic. The main directions of measures of forms and methods of protecting human and traditional Russian spiritual and moral values in the article are called ensuring confidentiality, integrity and accessibility of information. For this purpose, numerous groups of methods are used in practice: organizational, legal and technological, as well as cryptographic, technical, hardware, and software. Since in state policy the list of threats is expanded and specified as much as possible, the article contains measures to counter them. Conclusions are drawn that in Russia, when creating managerial, information, technological, and other systems for protecting various properties of its national values, it is necessary to be a “country of project assembly,” an innovative country. The key tasks in this case for the state-civilization will be: searching and inventing ideas, turning them into achievements; reforming the semantic world of Russian culture; development of new spiritual and moral guidelines. The final part of the article formulates proposals for improving the regulatory legal framework.Materials and methods. The theoretical and methodological basis of the study was made up of both general scientific and specific scientific methods of cognition. The work actively used methods of systemic, comparative legal analysis, special philosophical and legal research tools, drawing on the results of Russian and foreign research on issues of values and value orientations, and the formation of information security systems.Results of the study. Based on the results of the analysis, the exceptional importance of universal and domestic traditional Russian spiritual and moral values was revealed, which remain moral guidelines and are passed on from generation to generation, ensuring civil unity. To preserve and strengthen them, to prevent the main threats of destructive ideologies, systematic and at the same time comprehensive work is required, including the active improvement of forms and methods of information management.Discussion and conclusion. The conclusion is substantiated that ensuring the information security of well–known and newly emerging values for Russia is the concern of many subsequent generations. The main value orientations of Russian culture remain a strong sovereign state, the quality of statehood and a united people.

Pedagogical conditions of organisation of development of creative abilities of college students in educational activity

Relevance. The relevance of this research is conditioned upon the fact that in a modern rapidly evolving society the development of students� creativity is becoming increasingly significant. Understanding the complex interrelation between creativity and innovation is of paramount significance for the development of effective problem-solving skills and the implementation of innovations in various spheres of activity. This research examines the pedagogical conditions necessary for the development of students� creativity. Purpose. The purpose of the research � to identify specific pedagogical conditions that contribute to the development of students� creativity in college. Methodology. The following methods of scientific cognition were used during the research: questionnaire survey and qualitative interview. To collect primary data, a questionnaire survey was conducted among students. Results. The main results of the research allow identifying key pedagogical conditions that contribute to the development of students� creative abilities, emphasise the significance of a dynamic curriculum that integrates disciplines, promotes students� holistic understanding of real-world problems and stimulates innovative approaches to problem-solving. Establishing a student-centred learning environment plays an important role, as active involvement, autonomy and exploration of students� interests contribute to the development of their creative potential in a favourable atmosphere. Developing creativity enhances academic performance and prepares students for their future careers and personal growth. Creative individuals adapt to changes and bring innovative solutions in their fields. Conclusions. In conclusion, this study identifies key pedagogical conditions essential for fostering creativity among college students. These include a dynamic, interdisciplinary curriculum, a student-centered learning environment, and active student involvement and autonomy. Implementing these conditions not only enhances academic performance but also prepares students for future careers by equipping them with the ability to adapt and innovate in various fields. Keywords: personal growth; learning environment; innovative solutions; student performance; educational practice

ВІДМІННІСТЬ ВІДОБРАЖЕННЯ НЕМАТЕРІАЛЬНИХ АКТИВІВ У ФІНАНСОВІЙ ЗВІТНОСТІ ЗА ФОРМАМИ МСФЗ ТА НП(С)БО НА ПРИКЛАДІ АГРАРНИХ ФОРМУВАНЬ

Introduction. Over the past ten years, significant changes and improvements have taken place in accounting and auditing, both in legislation and requirements for accounting and auditing. In particular, large enterprises should keep records under International Financial Reporting Standards (IFRS) and ideally reflect their performance in financial statements under IFRS forms. On the Balance Sheet of agricultural formations, one of the main assets is land, but since most enterprises rent it, there is a right to use land plots, which is an intangible asset. It is important for users of financial statements, who are interested in information in the field of land relations, to correctly understand the reflected names of articles and financial indicators in reporting. Problem Statement. Intangible assets are divided into different types and groups, but in the financial statements according to NAS for them there is only one article with the general title “Intangible assets.” In accordance with the requirements of IFRS, an entity has the possibility to divide types or groups of intangible assets into separate items. However, in Ukraine there is a problem of imperfection of financial reporting forms under IFRS, which requires in-depth study and wider disclosure of financial reporting items, including intangible assets. The purpose of the article is to distinguish differences between the reflection of financial indicators on intangible assets in the reporting forms under NAS and IFRS in agricultural formations and outline for users of financial statements advantages and disadvantages. Methods. General scientific methods of cognition and the study of phenomena and processes were used; statistical and economic methods of analysis - when summarizing and presenting information on financial indicators of intangible assets in reporting; comparison - when intangible assets are reflected in the financial statements under NAS and IFRS. Results. The article reflects the stages of formation of IFRS in Ukraine, focuses on the reflection of financial indicators in the NAS and IFRS reporting forms on the example of agricultural formations, their advantages and disadvantages, and characterizes the types of intangible assets. Conclusions. In the process of the research , the opinion was formed that the reflection of intangible assets under IFRS reporting is more detailed and informative than under NAS reporting.

Unilateral Sanctions under International Law and Effectiveness of Blocking

INTRODUCTION. This article discusses modern international legal concept of unilateral sanctions. The authors contribute to the emerging discussion on the qualifying of unilateral sanctions under international law.MATERIALS AND METHODS. In this study we took into account the works of both Russian and foreign scholars in the field of international economic law, as well as analyzed documents and materials of international organizations (United Nations (UN), World Trade Organization (WTO) and others) in order to assess the compatibility of unilateral sanctions with international law. General scientific methods of cognition (analysis, synthesis, induction, and deduction), special legal methods (formal-legal, technical-legal, method of legal analogy) and comparative legal method were used in the presented research.RESEARCH RESULTS. Presented analysis has shown that widely used term “unilateral sanctions” leads to abusive and inappropriate use of international legal term. Analysis of compatibility of unilateral sanctions with other types of coercive measures such as countermeasures, UN Security Council sanctions, retortions, reprisals have shown that unilateral sanctions do not fall under the meaning of all mentioned measures. In addition, unilateral sanctions should not be justified under the WTO security exceptions. The use of extraterritorial unilateral sanctions contradicts one of the fundamental principles of international law – principle of non-interference in internal affairs. Existing blocking unilateral sanctions mechanisms are not efficient enough to compensate negative effect posed by unilateral sanctions.DISCUSSION AND CONCLUSIONS. Authors concluded that unilateral sanctions in most of the cases do not satisfy cumulative criteria of legitimate countermeasure. Unilateral sanctions are not equivalent to the United Nation Security Council sanctions, as there are no “checks and balances” in the decision-making process in the form of determining the degree of threat to peace and security and taking into account humanitarian exceptions. Although there is some correlation between unilateral sanctions and retortions or reprisals, retortions and reprisals posses criteria of legality and proportionality, while, unilateral sanctions are introduced at the state’s discretion without any standard. Furthermore, the authors argue that to avoid abusive use of the WTO security exceptions WTO panels have to rely on the well-balanced approach used by the Panel in Russia – Transit case. This approach shows that the context of security exception should be understood as encompassing only military and closely related to military issues and does not cover political, economic, cultural or any other interests and relations. Existing blocking mechanisms of unilateral sanctions require separate qualification under international law including compatibility with the legitimate countermeasures.

Effectiveness assessment of technical innovations in the implementation of the modern model of the agricultural sector of Ukraine

The agricultural sector of Ukraine requires fundamental changes to improve efficiency, rural development and sustainability, which is possible through the implementation of an innovative development model. The study aimed to assess the effectiveness of the introduction of one of the types of technical innovations - agricultural drones - in the agricultural production of Ukraine. The study uses the dialectical method of scientific cognition, analysis and synthesis, systematic generalisation, comparative analysis, rating method, and the mathematical method of calculation "solution optimisation" using Excel. The study analyses modern approaches to assessing the efficiency of individual processes, which helped to formulate its algorithm for calculating the efficiency of land cultivation using agricultural drones. At the first stage of the study, the technical advantages of agricultural drones were identified, which are manifested in increased labour productivity. The second stage of the study calculated the increase in the main crops (corn, wheat, sunflower, barley, soybeans, rapeseed, peas, buckwheat, and millet) that can be obtained as a result of the use of agricultural drones on a national scale. The third stage of the study yielded an indicator of the economic efficiency of introducing agricultural drones into agricultural production, as well as a forecast of the social and environmental effects. It is emphasised that state support for the Ukrainian production of agricultural drones in various forms (subsidies, preferential lending, leasing, etc.) will contribute to the development of innovative Ukrainian industry, which will positively affect the change in the sectoral structure of the national economy and significantly increase the country's gross domestic product. The following conclusions, suggestions and practical recommendations may be useful in developing relevant programmes and measures aimed at developing the agricultural sector of Ukraine.

Participatory budgeting in Russia in conditions of economic instability

Subject. The article considers theoretical and methodological aspects of participatory budgeting development in Russia. Objectives. The aim is to substantiate the effects of using the participatory budgeting under economic instability. Methods. The study draws on general scientific methods of cognition (analysis, synthesis, induction, deduction, comparison, and analogy), and special methods of cognition (comparison of theoretical and practical material, expert method, systematization, and classification). Results. Changes in methodological aspects of budget planning significantly affected the implementation of budget policy. Budget planning is influenced by internal and external factors, and by entities with which public legal entities have to interact at the subnational level. The paper focuses on financial aspects of participatory budgeting, like the total amount of funding for participatory budgeting projects, the average cost per project, the number of funded projects, sources of funding. I investigated options for including participatory budgeting in the budget process of Russian regions and municipalities and identified two main ones used by public legal entities. Conclusions. The study substantiates why participatory budgeting is advisable to apply in conditions of economic instability and uncertainty. It highlights the effects of the development of participatory budgeting practices and specifics of their implementation at the municipal level. The findings can be useful for public authorities, local governments, and those involved in participatory budgeting.

Digitalization from the Perspective of the Regional Community

Relevance. Currently, digitalization processes and the introduction of new technological innovations in Russian society lead to a restructuring of not only economic but also social relations, thereby predetermining both new opportunities and new risks. However, the degree of influence of these risks on individuals and society, their positive and negative effects in the scientific community have not yet been sufficiently formulated.The purpose is to identify the attitude of the regional population towards the digitalization of society and risk factors associated with the introduction of digital technologies into the life of society.Objectives: to analyze the manifestation of the digitalization process and its risks in the perception of the regional community; explore the degree of influence of digitalization risks on the life of society.Methodology. The study uses general scientific methods of cognition of social phenomena: structural-logical analysis and methods of theoretical generalization ‒ to clarify concepts and construct research conclusions; sociological methods for obtaining empirical data.Results. The population of the regional community has an understanding of the digital society, digitalization processes and various manifestations of risks in the digital society. Transformations in the digital sphere can bring catastrophically large-scale changes in society, and can transform not only the surrounding reality, but the person himself and the world around him.Conclusions. In modern digital society, the probabilistic manifestation of risks is not fully identified and their impact on the life of society is not assessed. Digitalization should be aimed at creating advantages (conveniences) in various aspects of everyday life and providing every citizen with equal opportunities to access services, information and knowledge provided on the basis of information and communication technologies.