Suchergebnisse

Article disponible en ligne à l'adresse : http://www.gamtostyrimai.lt/lt/publications/listing/category.1276 ; International audience ; Between 2007 and 2013, the aims of the European Policy for Rural Development have benefited from the LEADER policy instrument that can be differently interpreted depending on countries. From two case studies, France and Lithuania, we analyze how the institutional organization of the device at local level allows understanding the system of actors and how it fits to the situations of each country and the corresponding project territories. A comparative approach based on a common survey and analysis methodology was carried out on four project territories, Joniškis and Ignalina in Lithuania, and Gévaudan-Lozère and Pays Cœur-d'Hérault in France. It shows that, in all cases, a form of "municipalization" of the LEADER program, or at least a strong integration of the associative sector, prevails and seems to be achieved. Analyzing the network of actors allows identifying the relations in terms of mutual acquaintance but also of interdependence within the system. The formation of the "social capital of individuals" is often an input key, and even a keystone of the system of actors in place. Last, the review of the project selection process leads to a real understanding of the features of the new public action mode by analyzing the distribution of projects in these same local territories.

Article disponible en ligne à l'adresse : http://www.gamtostyrimai.lt/lt/publications/listing/category.1276 ; International audience ; Between 2007 and 2013, the aims of the European Policy for Rural Development have benefited from the LEADER policy instrument that can be differently interpreted depending on countries. From two case studies, France and Lithuania, we analyze how the institutional organization of the device at local level allows understanding the system of actors and how it fits to the situations of each country and the corresponding project territories. A comparative approach based on a common survey and analysis methodology was carried out on four project territories, Joniškis and Ignalina in Lithuania, and Gévaudan-Lozère and Pays Cœur-d'Hérault in France. It shows that, in all cases, a form of "municipalization" of the LEADER program, or at least a strong integration of the associative sector, prevails and seems to be achieved. Analyzing the network of actors allows identifying the relations in terms of mutual acquaintance but also of interdependence within the system. The formation of the "social capital of individuals" is often an input key, and even a keystone of the system of actors in place. Last, the review of the project selection process leads to a real understanding of the features of the new public action mode by analyzing the distribution of projects in these same local territories.

Research problem. The influence of the factors affecting the choice of accounting policy on the formation of accounting policy has been little investigated in the work of scientists. Research object – the formation of accounting policy in the production company. Research aim – to reveal the features of the formation of the accounting policy in Production Company. Research methods: Scientific literature, the analysis of the approved documents and the comparative method. Conclusions. The concept of the accounting policy is being treated in many ways, however, there are few key factors that distinguish it, such as general accounting principles, rules, methods, and ways to manage the company's accounting. The Accounting Policy for each company is being regulated on international, state and company level. The structure of the Company's Accounting Policy consists of three parts – organizational, technical and methodical. The organizational structure is based on main arrangements of the accounting service in the company. The technical structure includes the technical tools used for accounting management. The main principle of the methodical structure is to combine and evolve methods and systems that are being used in the company's accounting. Accounting regulatory acts, company goals, and customer needs are the most important factors that influence the formation of the company's accounting policy. The model of the accounting policy and the presented suggestions to the company should help not only to prepare the accounting policy, but also to provide the financial report that reveals the true and fair financial state of the company and it's the performance, as well as to outline the political visibility and the financial image that meet user needs

Research problem. The influence of the factors affecting the choice of accounting policy on the formation of accounting policy has been little investigated in the work of scientists. Research object – the formation of accounting policy in the production company. Research aim – to reveal the features of the formation of the accounting policy in Production Company. Research methods: Scientific literature, the analysis of the approved documents and the comparative method. Conclusions. The concept of the accounting policy is being treated in many ways, however, there are few key factors that distinguish it, such as general accounting principles, rules, methods, and ways to manage the company's accounting. The Accounting Policy for each company is being regulated on international, state and company level. The structure of the Company's Accounting Policy consists of three parts – organizational, technical and methodical. The organizational structure is based on main arrangements of the accounting service in the company. The technical structure includes the technical tools used for accounting management. The main principle of the methodical structure is to combine and evolve methods and systems that are being used in the company's accounting. Accounting regulatory acts, company goals, and customer needs are the most important factors that influence the formation of the company's accounting policy. The model of the accounting policy and the presented suggestions to the company should help not only to prepare the accounting policy, but also to provide the financial report that reveals the true and fair financial state of the company and it's the performance, as well as to outline the political visibility and the financial image that meet user needs

Research problem. The influence of the factors affecting the choice of accounting policy on the formation of accounting policy has been little investigated in the work of scientists. Research object – the formation of accounting policy in the production company. Research aim – to reveal the features of the formation of the accounting policy in Production Company. Research methods: Scientific literature, the analysis of the approved documents and the comparative method. Conclusions. The concept of the accounting policy is being treated in many ways, however, there are few key factors that distinguish it, such as general accounting principles, rules, methods, and ways to manage the company's accounting. The Accounting Policy for each company is being regulated on international, state and company level. The structure of the Company's Accounting Policy consists of three parts – organizational, technical and methodical. The organizational structure is based on main arrangements of the accounting service in the company. The technical structure includes the technical tools used for accounting management. The main principle of the methodical structure is to combine and evolve methods and systems that are being used in the company's accounting. Accounting regulatory acts, company goals, and customer needs are the most important factors that influence the formation of the company's accounting policy. The model of the accounting policy and the presented suggestions to the company should help not only to prepare the accounting policy, but also to provide the financial report that reveals the true and fair financial state of the company and it's the performance, as well as to outline the political visibility and the financial image that meet user needs

Research problem. The influence of the factors affecting the choice of accounting policy on the formation of accounting policy has been little investigated in the work of scientists. Research object – the formation of accounting policy in the production company. Research aim – to reveal the features of the formation of the accounting policy in Production Company. Research methods: Scientific literature, the analysis of the approved documents and the comparative method. Conclusions. The concept of the accounting policy is being treated in many ways, however, there are few key factors that distinguish it, such as general accounting principles, rules, methods, and ways to manage the company's accounting. The Accounting Policy for each company is being regulated on international, state and company level. The structure of the Company's Accounting Policy consists of three parts – organizational, technical and methodical. The organizational structure is based on main arrangements of the accounting service in the company. The technical structure includes the technical tools used for accounting management. The main principle of the methodical structure is to combine and evolve methods and systems that are being used in the company's accounting. Accounting regulatory acts, company goals, and customer needs are the most important factors that influence the formation of the company's accounting policy. The model of the accounting policy and the presented suggestions to the company should help not only to prepare the accounting policy, but also to provide the financial report that reveals the true and fair financial state of the company and it's the performance, as well as to outline the political visibility and the financial image that meet user needs

The article discusses the creation of chatbots for displaying the schedule of training sessions in popular messengers. The article describes the development of chatbots for the social network VK and the telegram messenger for the class schedule and test-examination session for students and teachers of the Financial University under the Government of the Russian Federation. The data source is the system of scheduling training sessions "Galaxy RUZ". ; В статье рассматривается создание чат-ботов для отображения расписания учебных занятий в популярных мессенджерах. Приводится описания разработки чат-ботов для социальной сети ВКонтакте и мессенджера Telegram для расписания занятий и зачетно-экзаменационной сессии для студентов и преподавателей Финансового университета при Правительстве Российской Федерации. Источником данных служит система составления расписания учебных занятий «Галактика РУЗ».

The disintegration of Czechoslovakia was in the heart of a major international crisis in Central Europe on the eve of the Second World War. This article examines the causes, course and consequences of the internal political crisis in Czechoslovakia, as well as the foreign interference in the Czechoslovakia's affairs in 1938-1939. The article, based primarily on the Czech sources and historiography, concludes that "the Czechoslovak crisis" was the result of a combination of internal (national) contradictions and new foreign policy realities in Europe. ; Распад Чехословакии стал причиной крупнейшего международного кризиса в Средней Европе накануне Второй мировой войны. Данная статья рассматривает причины, ход и последствия внутриполитического кризиса в Чехословакии, а также последовавшего за ним международного вмешательства в 1938-1939 гг. Статья, опираясь, в первую очередь, на чешские источники и историографию, делает вывод, что «чехословацкий кризис» являлся результатом сочетания внутренних (национальных) противоречий и новых внешнеполитических реалий в Европе.

The disintegration of Czechoslovakia was in the heart of a major international crisis in Central Europe on the eve of the Second World War. This article examines the causes, course and consequences of the internal political crisis in Czechoslovakia, as well as the foreign interference in the Czechoslovakia's affairs in 1938-1939. The article, based primarily on the Czech sources and historiography, concludes that "the Czechoslovak crisis" was the result of a combination of internal (national) contradictions and new foreign policy realities in Europe. ; Распад Чехословакии стал причиной крупнейшего международного кризиса в Средней Европе накануне Второй мировой войны. Данная статья рассматривает причины, ход и последствия внутриполитического кризиса в Чехословакии, а также последовавшего за ним международного вмешательства в 1938-1939 гг. Статья, опираясь, в первую очередь, на чешские источники и историографию, делает вывод, что «чехословацкий кризис» являлся результатом сочетания внутренних (национальных) противоречий и новых внешнеполитических реалий в Европе.

The relevance of the topic is primarily related to the increase in the amount of used electrical and electronic equipment in the world. Most of this equipment has a complex configuration, namely it consists of both non-toxic and toxic materials, making it difficult to define a common approach to legal regulation of its storage, transportation and disposal. The object of the study is the transboundary movement of e-waste, the subject is international legal and regional standards in the field of transboundary movement. The purpose of this work is to study existing international and regional regulatory acts to establish international standards applicable to the transportation of waste electrical and electronic equipment (WEEE), as well as to identify their shortcomings and to study best practices to improve the existing approach to managing e-waste. The main tasks of the work: to determine the content of the concept "waste electrical and electronic equipment", as well as to identify the reasons why they create problems not only at the environmental level, but also at the societal, political and legal ones; investigate in detail and apply extended producer responsibility (EPR) to management of e-waste. Using such methods as comparative, as well as the method of generalization and system analysis, it was concluded that EPR is a very important tool for implementing the principles of reducing toxicity, reuse and recycling, because of its ability to stimulate "upstream" changes in product design by imposing obligations on "downstream" WEEE management. It is revealed that the individual responsibility of the manufacturer is most acceptable in the design of environmentally friendly products. Ultimately, an effective e-waste management framework in developed countries will help reduce the illegal transboundary movement of e-waste to developing countries. Master's work can be useful to legal scholars specializing in environmental issues, in particular - waste generation and management practices, law teachers, law students, and practicing lawyers. This is the first Russian-language study of such kind, where, in the course of studying mainly English scientific/legal literature and international treaties, the issue of applying extended producer responsibility when dealing with WEEE was investigated. Even such an extensive topic at first glance, as the problem of electronic waste, is not well studied in the literature of Russian-speaking authors.

The relevance of the topic is primarily related to the increase in the amount of used electrical and electronic equipment in the world. Most of this equipment has a complex configuration, namely it consists of both non-toxic and toxic materials, making it difficult to define a common approach to legal regulation of its storage, transportation and disposal. The object of the study is the transboundary movement of e-waste, the subject is international legal and regional standards in the field of transboundary movement. The purpose of this work is to study existing international and regional regulatory acts to establish international standards applicable to the transportation of waste electrical and electronic equipment (WEEE), as well as to identify their shortcomings and to study best practices to improve the existing approach to managing e-waste. The main tasks of the work: to determine the content of the concept "waste electrical and electronic equipment", as well as to identify the reasons why they create problems not only at the environmental level, but also at the societal, political and legal ones; investigate in detail and apply extended producer responsibility (EPR) to management of e-waste. Using such methods as comparative, as well as the method of generalization and system analysis, it was concluded that EPR is a very important tool for implementing the principles of reducing toxicity, reuse and recycling, because of its ability to stimulate "upstream" changes in product design by imposing obligations on "downstream" WEEE management. It is revealed that the individual responsibility of the manufacturer is most acceptable in the design of environmentally friendly products. Ultimately, an effective e-waste management framework in developed countries will help reduce the illegal transboundary movement of e-waste to developing countries. Master's work can be useful to legal scholars specializing in environmental issues, in particular - waste generation and management practices, law teachers, law students, and practicing lawyers. This is the first Russian-language study of such kind, where, in the course of studying mainly English scientific/legal literature and international treaties, the issue of applying extended producer responsibility when dealing with WEEE was investigated. Even such an extensive topic at first glance, as the problem of electronic waste, is not well studied in the literature of Russian-speaking authors.