Theoretical Justification Research Articles

“Whitewashing” the activities of real estate agencies as one of the directions for ensuring the economic security of public legal entities in the budgetary and tax sphere

The subject of the study is the relationships that arise in the process of ensuring fiscal security by public legal entities. Fiscal security is considered in the article from the perspective of its duality (budgetary security and tax security) in the context of the shadow sector, taking into account the risks of cartel collusion and concealment of part of the income and property from taxation. The nature of the formation of the shadow sector is explored, which is defined as a deep reserve that should be gradually mobilized into the budget system, while encouraging taxpayers to conscientiously fulfill their tax obligations, which will subsequently form a completely different level of tax culture. The article presents the author's logical model of leveling the shadow economy of public legal entities in order to ensure their fiscal security based on digital tools of public administration. The research is based on the following methods of scientific knowledge: comparison, analysis, synthesis of theoretical material. The author has developed an algorithm for comparing open Internet data with Federal Tax Service data in order to identify hidden income. The scientific novelty of the study lies in the development of the category “fiscal security”, the theoretical justification of the directions for its provision by public legal entities in the context of the “whitewashing” of the economy in the context of the use of digital tools of public administration.

Vocal and arranging solutions for broadcasting Kuban Cossack folk songs: methodology and practice

The object of the research is performance as a theoretical and methodological basis for the preservation of folk songs in the modern world. The subject of this work is a variety of tools for translating sources through the use of interpretation through vocal arrangements. The purpose of this study is to find performance techniques for comprehending the folklore of the Kuban Cossack song, illustrative popularization of the real listener through a new reading of the original source. In identifying the substantial foundations of song performance, special attention is focused on the music collections of folklorists V. G. Zakharchenko (born 1938), A. D. Bigdai (1855-1909), G. M. Kontsevich (1863-1937), who made a significant contribution to the foundations of the Kuban Cossack folk singing art. Along with this, the analysis of a wide range of vocal arrangements in the practice of professional and amateur vocalists provides a postulation about the ambiguity of interpolation in the formation of an original reading of folklore documents. The theoretical justification of this study is based on the tactics of analyzing endemic folklore singing concepts in the context of the art history dynamics of modern research. The methodological core of the work identifies the elements of preserving traditional performance through the vocally processed embodiment of Kuban Cossack folk songs. The author's direction has been developed in the complex of the constituent elements of the arranging performance, based on the personality of the vocalist, containing an individual interpretation of the performing plurality. The performing techniques of folklore Cossack sources has been formed. Exceptional accents are identified in the analysis of musical folklore sources (selectively) to establish new technical characteristics of performance. The scientific novelty of the research lies in the genesis of Cossack culture for the author's constructive orientation of ways to preserve and transform musical material to a modern listener. The characteristics of the song material according to the genre-performing component, expressed by the system of mechanisms of performance by vocal-performing solutions, are revealed. The derived orientation of the translation mechanisms opens up new facets of the performance of Kuban Cossack folk songs for the preservation of traditions with multifaceted options for the transformation of folklore documents for subsequent generations.

Component of the economic development of dairy processing enterprises

The article's purpose is a theoretical justification of the place of the financial component in the system of ensuring the economic development of milk processing enterprises. The scientific article is devoted to studying the financial component of the economic development of milk processing enterprises and the study of financial instruments and strategies that contribute to increasing their efficiency and sustainability. The research method is the determination of factors affecting the financial stability of milk processing enterprises and the development of recommendations for optimizing financial management. As a component of economic development, financial resources are significant for enterprises, as this is the amount of their own, borrowed, and borrowed resources, the effective use of which determines a stable financial condition: solvency, financial stability, and liquidity. The dependence of milk processing enterprises on market factors, such as prices for raw materials and products, consumer demand, and competition, has been established, so financial results are determined by the ability to adapt to changes in the market. It is noted that milk processing enterprises have prospects for development in growing demand for dairy products. However, their successful functioning largely depends on financial planning and effective use of resources. Therefore, financial stability is essential to the successful functioning of milk processing enterprises. Investments in modern equipment and technologies also play a vital role in developing dairy enterprises, thanks to which enterprises increase productivity, reduce costs, and improve product quality. The structure of financial resources of milk processing enterprises is considered, and the factors determining the formation and functioning of financial support in conditions of instability and market changes are determined. In this regard, complexity and systematicity are leading characteristics of financial potential. It is noted that effective financial management, which includes operational accounting, budget planning, cost control, and rational use of resources, is an essential component of the development of milk processing enterprises. Keywords: enterprise, economic development, dairy industry, financial resources, development potential.

The logic, life, language and limit of contractarianism on punishment

The objective of this article is the critical assessment of contractarianism as an alternative approach to the justification of punishment. In doing this, the article focused on the logic, life, language and limit of contractarianism. The article discovered that even though the theory of contractarianism, when viewed from the perspectives of its life, logic, language and limit, is not a completely convincing alternative to traditional theories on the justification of punishment, however, it expresses emphasis on the unambiguous utility of the social contract idea in the justification of punishment. Also, the article discovered that contractarianism, in its theoretical justification of punishment, hinges on contractarian ideals such as human rationality, consent, voluntary commitment, agreement, enjoyments of benefits and the desire to see to the sustenance of society, as a morally acceptable and praiseworthy basis for the justification.Contribution: The article concluded that an essential part to the merit of this theory of punishment is its positive allusion to and plausible accommodation and acknowledgement of the philosophy of preservationism.

Self-actualization of students as a scientific and practical problem

The article provides a theoretical justification of the process of self-actualization, describes the results of an empirical study of students’ self-actualization, describes the difficulties in the field of professional self-realization.

The sociological measurement of individual adaptive potential in media ecosystem

The article presents the theoretical justification and empirical approbation of the author’s model of the individual adaptive potential in the conditions of the media ecosystem. The basis of the author’s approach is the consideration of the individual as the main subject of media activity practices that actualise the personal resources of Internet users associated with their readiness for effective communication, for production and consumption of media content in modern institutional conditions of the media ecosystem (considering existing risks and limitations). A theoretical model of adaptive potential is proposed, according to which such a potential is a complex multi-level education containing three successive levels: value, dispositional and practical. It is shown that each level consists of a number of sublevels, of including the types of values, dispositions and users’ practices prevailing in the media ecosystem. Based on the development of these operational indicators and a special scale, the author’s methodology for the adaptive potential sociological measurement of the individual in the media ecosystem is presented. According to the results of the author’s sociological research with the usage of cluster analysis (online survey of social networks and messengers’ users, N = 900), four clusters of media users were found, differing in the level of development and structure of adaptive potential. These clusters are characterised as “cautious users”, “theorists”, “unadapted”, “adapted”. The article concludes with promising directions for further scientific research on the topic.

Digital Forensics in Modern Society: Exploring Investigations of Computer Crimes in the Context of the Russian Federation's Criminal Code

In this work, the authors raise the issue of the need to use and improve digital forensics methods in the investigation of various types of computer crimes. The goals and features of digital forensics are considered, as well as special operational-search activities are identified that are related to the specifics technical equipment and are necessary when investigating computer crimes. Almost every science has developed its own understanding of information and studied its various forms and aspects. In the 20th century, a new type of information appeared - information circulating in computers, and subsequently, in other information technology devices. However despite the fact that more than 7 decades have passed since the appearance of the first computer (we believe that the first computer can be considered the British Colossus, launched in 1943), and from the theoretical justification of developments in the field of computers and computer information even more time (the theory was laid down by Charles Babbage in 1830), even a generally accepted term that reflects the essence of this information, as well as a universal approach to the interpretation of the category under consideration. The life of modern society is difficult to imagine without the use of computer equipment, smartphones, tablets, as well as provided such devices for accessing the virtual space of the Internet, social networks, online stores, services provided remotely. However, all the advantages and advantages of the era of widespread digitalization are accompanied by the emergence of criminal activity in this new environment of human existence. This, in turn, causes the need for active research into its specifics and use of the results obtained in law enforcement. Recently it has become quite firmly established and developed as a relatively independent, but organically closely related, based and inseparable from the science of criminology, a direction called digital forensics.

Cross-section bootstrap for CCE regressions

The Common Correlated Effects (CCE) methodology is now well established for the analysis of factor-augmented panel data models. Yet, it is often neglected that the pooled variant is biased unless the cross-section dimension (N) of the dataset dominates the time series length (T). This is problematic for inference with typical macroeconomic datasets, where T is often equal or larger than N. In response, we establish in this paper the theoretical foundation of the cross-section (CS) bootstrap for inference with CCE estimators in large N and T panels with TN−1→τ<∞. This resampling scheme is often used to estimate standard errors, yet without theoretical justification, and with unused potential, as we show it also provides a solution to the bias problem. We derive conditions under which the scheme replicates the distribution of the CCE estimators, such that bias can be eliminated and asymptotically valid inference can ensue. In so doing, we also spend attention to the case where factors need not be common across the dependent and explanatory variables, or when slopes are heterogeneous. Since we find that the CS-bootstrap applies in each case, researchers can stay agnostic on these issues. Simulation experiments show that the asymptotic properties also translate well to finite samples.

Trends and Extremes in Time Series Based on Fuzzy Logic

The authors develop the theory of discrete differentiation and, on its basis, solve the problem of detecting trends in records, using the idea of the connection between trends and derivatives in classical analysis but implementing it using fuzzy logic methods. The solution to this problem is carried out by constructing fuzzy measures of the trend and extremum for a recording. The theoretical justification of the regression approach to classical differentiation in the continuous case given in this work provides an answer to the question of what discrete differentiation is, which is used in constructing fuzzy measures of the trend and extremum. The detection of trends using trend and extremum measures is more stable and of higher quality than using traditional data analysis methods, which consist in studying the intervals of constant sign of the derivative for a piecewise smooth approximation of the original record. The approach proposed by the authors, due to its implementation within the framework of fuzzy logic, is largely focused on the researcher analyzing the record and at the same time uses the idea of multiscale. The latter circumstance provides a more complete and in-depth understanding of the process behind the recording.

Formsand Types of the Use of Specialized Knowledge in Russian Legal Proceedings: Current State and Prospects

The work of knowledgeable persons involved in legal proceedings by officials conducting legal proceedings is of primary significance. The work of knowledgeable persons is inter-procedural in nature. The use of specialized knowledge is characterized by a special form. The paper presents the opinions of researchers and the author concerning classification of forms and types of the use of specialized knowledge in Russian legal proceedings. The author concludes that classifications are important for the development of academic thought and practice in relation to different types of legal proceedings. The majority of researchers are in favor of distinguishing two forms of using specialized knowledge — procedural and non-procedural forms. Forensic examination is one of the main and common types within the procedural form. In addition, the author focuses on participation of a specialist in production of procedural (including investigative) and judicial actions, consulting an expert and other procedure participant. The types of the use of specialized knowledge within the framework of the nonprocedural form in terms of content, to a certain extent, are compatible with the types identified within the framework of the procedural form. Specific types can also be identified, e.g., medical forensic examination (expertise), revisions, audits, etc. Alternative expertise takes a special place among the types of the use of specialized knowledge in the nonprocedural form. Its normative regulation has not developed, and the use of its results in legal proceedings as evidence is still in question. At the same time, many types within the framework of the procedural form are normatively regulated. However, the shortcomings of normative regulation as well as not fully developed methodological aspects prevent the use of the results of these types of forensic examination (expertise) in legal proceedings. In relation to some types within the framework of the non-procedural form, the results of which are now actively used in legal proceedings, there is neither normative regulation nor theoretical justification based on a unified approach. In this regard, it is especially important to unify not only the forms of using specialized knowledge, but also the types, based on a general theoretical expert approach, as well as ways to use their results in legal proceedings.

Robust Underwater Acoustic Channel Estimation Method Based on Bias-Free Convolutional Neural Network

In recent years, the study of deep learning techniques for underwater acoustic channel estimation has gained widespread attention. However, existing neural network channel estimation methods often overfit to training dataset noise levels, leading to diminished performance when confronted with new noise levels. In this research, a “bias-free” denoising convolutional neural network (DnCNN) method is proposed for robust underwater acoustic channel estimation. The paper offers a theoretical justification for bias removal and customizes the fundamental DnCNN framework to give a specialized design for channel estimation, referred to as the bias-free complex DnCNN (BF-CDN). It uses least squares channel estimation results as input and employs a CNN model to learn channel characteristics and noise distribution. The proposed method effectively utilizes the temporal correlation inherent in underwater acoustic channels to further enhance estimation performance and robustness. This method adapts to varying noise levels in underwater environments. Experimental results show the robustness of the method under different noise conditions, indicating its potential to improve the accuracy and reliability of channel estimation.

Clinical Assessment in School Psychology: Impervious to Scientific Reform?

Given the interdisciplinary influences on school psychology along with its requirement to comply with federal and state law in the United States, scientific progress in the area of cognitive assessment and specific learning disabilities (SLD) identification has experienced slow, if not stagnant, progress. Extrapolation of research from one discipline to that of assessment is common in school psychology where test authors and creators of interpretive and diagnostic systems make theoretical and empirical justification for their claims with correlational research and factor analysis. Although these methodologies may appear to support an underlying theory or interpretive approach, they can produce divergent results depending upon sample size and methodological choice. Consequently, greater replication and reproduction is required. Federal and state law in the United States may perpetuate low value practices among practitioners who view them as acceptable since they are legal. School psychology does not have regulatory agencies to oversee practices. All of these influences impinge on scientific progress in cognitive assessment and SLD identification. Fortunately, Canada is not beholden to omnibus special education law so its academic institutions and agencies (e.g., school districts) may be better poised to engender scientific progress in cognitive assessment and SLD identification.

Non-monetary motivations of the EU agri-environmental policy adoption. A causal forest approach

This paper investigates the non-monetary motivations of farmers' adoption of agri-environmental policies. Unlike the monetary (income) motivations, non-monetary drivers can not be directly observed but can be identified from observational data within appropriate quasi-experimental designs. A theoretical justification of farmers' choices is first formulated and a consequent natural experiment setting is derived. The latter admits heterogeneous, i.e. Individual, Treatment Effects (ITE) that, in turn, can be interpreted in terms of more targeted and tailored policy expenditure. A Causal Forest (CF) approach is adopted to estimate these ITEs for both the treated and not treated units. The approach is applied to two balanced panel samples of Italian Farm Accountancy Data Network (FADN) farms observed over the 2008–2018 period and concerns agri-environmental policies delivered through the Common Agricultural Policy (CAP). Results show how heterogeneous the farmers’ response and the associated non-monetary motivations can be, thus indicating room for a more efficient policy design.

Pharmacological Action and Research Progress of Taraxasterol.

Primarily sourced from Asteraceae family herbs such as the Dandelion, Taraxasterol is a pentacyclic triterpenoid lauded for its extensive biological functionalities. Its therapeutic potency is demonstrated in various disease models, encompassing enteritis, arthritis, acute hepatic injury, and pneumonia. Scientific literature underscores its anti-inflammatory, antioxidant, and antineoplastic attributes. The primary aim of this study is to thoroughly explore the diseasemodulating mechanisms and effects of taraxasterol. We endeavor to provide an exhaustive review of the experimental subjects, intervention components, distinct action modalities, contributing factors, and protein pathway expressions associated with taraxasterol, systematically represented via diagrams and tables. Such a schematic representation encourages a continued academic dialogue concerning taraxasterol's pharmacological characteristics. This review is envisioned as a practical guide for the selection of experimental subjects and methodologies in prospective research. It is intended to further illuminate taraxasterol's pharmacodynamics, thereby offering theoretical and empirical justification for its clinical application.

Individual trajectory of professional improvement of a teacher: results of scientific research

The article presents the results of scientific research aimed at studying theoretical research and practical solutions focused on the design and implementation of the individual trajectory of professional improvement of teachers. The purpose of this article is to outline theoretical approaches and practical solutions for the professional improvement of teachers in the system of postgraduate pedagogical education. The task of the article is to clarify the meaning of the concepts of "professional improvement of the teacher" and "individual educational trajectory" based on the analysis of domestic and foreign researches; identify key contradictions in the practice of designing and implementing the individual educational trajectory of professional improvement of teachers in the system of postgraduate pedagogical education; determine the directions of further scientific research in theory and practice. As a result of the research, leading approaches to the professional development of teachers were clarified; clarified the content of the key concepts "professional improvement of the teacher" and "individual educational trajectory"; outlined the results of a number of experimental researches, including in the system of postgraduate pedagogical education in Kyiv.. Based on the analysis, the directions of further scientific research have been determined, which will focus on the theoretical justification and experimental verification of the model of designing the individual trajectory of the professional improvement of teachers, the development and testing of tools for individualization of professional improvement in the system of postgraduate education.

Anisotropic Scale-Invariant Ellipse Detection.

Detecting ellipses poses a challenging low-level task indispensable to many image analysis applications. Existing ellipse detection methods commonly encounter two fundamental issues. First, inferior detection accuracy could be incurred on a small ellipse than that on a large one; this introduces the scale issue. Second, inferior detection accuracy could be yielded along the minor axis than along the major one of the same ellipse; this leads to the anisotropy issue. To address these issues simultaneously, a novel anisotropic scale-invariant (ASI) ellipse detection methodology is proposed. Our basic idea is to perform ellipse detection in a transformed image space referred to as the ellipse normalization (EN) space, in which the desired ellipse from the original image is 'normalized' to the unit circle. With the establishment of the EN-space, an analytical ellipse fitting scheme and a set of distance measures are developed. Theoretical justifications are then derived to prove that both our ellipse fitting scheme and distance measures are invariant to anisotropic scaling, and thus each ellipse can be detected with the same accuracy regardless of its size and ellipticity. By incorporating these components into two recent state-of-the-art algorithms, two ASI ellipse detectors are finally developed and exploited to verify the effectiveness of our proposed methodology.

“GREEN FINANCE” IN THE PARADIGM OF SUSTAINABLE BANKING DEVELOPMENT OF THE ECONOMY OF UKRAINE

Introduction. The concept of sustainable development, which has been recognized by the UN and all countries of the world over the past 30-40 years, has become the consensus official paradigm of the world economy in the 21st century. The changed paradigm of the global economy, the foundation of which became the "Goals of sustainable development, the climate agenda and ESG – the transition created a new mega trend of the financial industry – “sustainable finance or finance of new quality”. “Green finance” is considered as a strategic direction of sustainable financing. The purpose of the article is to substantiate theoretical and practical conceptual approaches to the definitions of “green economy” and “green finance” in the new paradigm of the global economy, as well as their use in the sustainable investment development of Ukrainian economy. Results. Key initiatives in the field of sustainable development, as well as conceptual approaches to the definitions of "green economy" and "green finance" are considered. Focused attention on the concept of sustainable finance, the trend of which foresees a revolutionary approach from the classical paradigm of finance to a new paradigm. Financing instruments and mechanisms, such as green bonds, credits and loans, which are not fundamentally new in technical terms, but contain an ecological component, have been analyzed. It is argued that the concept of sustainable development finance acquires both theoretical justification and practical confirmation in the academic discourse. The NBU strategic approaches to the construction and development of sustainable financing, taking into account ESG factors in the European integration vector of Ukraine were studied. Conclusions. It is justified that the paradigm of sustainable finance should be considered in an inextricable relationship with the notions of sustainable development and sustainable investment, which is correlated with the achievement of sustainable development goals. In further scientific research, it is necessary to pay special attention to the key principles of the development of sustainable financing in Ukraine, especially the implementation of environmental, social and managerial (ESG) factors, which will become mandatory elements of the corporate management systems of financial institutions.

Stability analysis and simulations of tumor growth model based on system of reaction-diffusion equation in two-dimensions

&lt;abstract&gt;&lt;p&gt;In this study, we introduce a novel framework for exploring the dynamics of tumor growth and an evolution model for two-stage carcinogenic mutations in two-dimensions based on a system of reaction-diffusion equations. It is shown theoretically that the system is globally stable in the absence of both delay and diffusion. The inclusion of diffusion does not destabilize the system, while including delay does capture the key elements of how normal cells convert into cancer cells. To further validate these results, several numerical experiments are performed for different parameter values involved in the model equation. These parameter values are chosen in the sense that they have some biological meanings using the steady states of the equilibrium points. For the purpose of simulation, a stable Euler scheme is used for temporal discretization, while a Fourier spectral method is used for space variables, which is a natural choice due to the periodic boundary conditions in the model equation. The numerical simulation results further confirm our theoretical justification.&lt;/p&gt;&lt;/abstract&gt;

Decarbonization of an economy: creating economic prerequisites through the development of the waste recycling accounting at landfills

Reforming the methodology of waste accounting to decarbonize the environment is an ecological innovation in information support. Reformation allows organizations to understand their environmental responsibility, economic benefits from involving waste in re-production. The purpose of this study is a theoretical justification and development of accounting methodology for municipal waste operating in unequipped landfills. To get the purpose, the article presents the economic essence of “organic municipal waste”. The natural transformation of organic municipal waste into a biogas in the landfill body requires the allocation of two new accounting objects: “biomass of municipal waste” and “biogas reserves”. The article suggests an interconnected methodology for accounting for “biomass of municipal waste” as a secondary resource, and “biogas reserves” as renewable natural capital reflecting the economic potential of the landfill. The presented methodology will provide users with information about: the contribution of organic waste to reproduction; the energy value of the landfill and its economic potential; consumption of renewable natural capital; reduction of greenhouse gas emissions. The developed recommendations regarding the accounting of municipal waste in organizations operating unequipped landfills increase the information content, which is important for making management decisions, attracting investments, aimed at the disposal of carbon gases.

Diagnosis, treatment and prevention of turkey histomonosis

The scientific significance of the research results lies in the analysis of the epizootological features of helminthiasis and histomoniasis of turkeys in farms and private farms engaged in turkey breeding, the clinical course of the disease, hematological and biochemical changes in the body of turkeys when using some new anthelmintics and vitamin complexes, theoretical and practical justification for the effectiveness of the drugs. The practical significance of the research results lies in the fact that with widespread helminthiasis and histomoniasis in turkeys, the use of antiparasitic drugs and vitamin complexes in turkey farms leads to the recovery of turkey poults, an increase in their viability, growth and development, weight gain, and the achievement of an increase in productivity for through their use in disease prevention. The epizootology and causes of the spread of helminthiasis and histomonosis of turkeys in turkey poultry farms managed by farmers and private individuals of the republic were identified. The use of vitamin complexes in addition to antiparasitic drugs is scientifically substantiated in order to reduce the duration of treatment for turkey histomoniasis, their positive effect on the hemomorphological and hemobiochemical parameters of turkeys. Practical recommendations for the diagnosis, treatment and prevention of turkey histomoniasis have been developed for the widespread use of effective, cost-effective diagnostic methods.