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The analysis of the article focuses on the consideration of the essentiality of human nature. We are talking about the foundations of individual development that directly affect the formation of human existence and society. As the above aspects are considered the spiritual nature of the individual and the ethical universals that affect it - spiritual knowledge. It is with the soul that man as a microcosm concentrates in himself all the elements and manifests all the properties of the "great world". And it is the internalization of spiritual knowledge in the human experience that forms virtues - activities that create good in the world. In particular, it is emphasized that the harmony of soul and body, the orderliness of their relationship, is formed directly under the influence of "whole knowledge". This is what reproduces the monolithicity, the integrity of the human personality, ensures its mental and physical health. Conversely, the violation of this balance leads directly to the loss of the vital connection between the spiritual and physiological principles of human nature, causes the destruction, splitting of the individual, his spiritual and physical degradation.
In this regard, it was found that the possibility of harmonious human development is healing, that is "reproduction of the monolithic nature of the spiritual and physiological nature." It is achieved only when the individual conforms to the conditions of the integrity of the higher, transcendent order - the spiritual laws. The latter provide the principles and potential for the development of human coexistence. Thus, the study of the meaning and influence of spiritual knowledge on human life, makes it possible to note that no materialist knowledge aimed at the development of technological and economic progress is able to solve its existential problems. Only the knowledge that satisfies the essential needs of the individual, the aspirations of the soul, which carry values, and the understanding of the very essence of human life are able to restore that natural (in the sense given) state of harmony, health of soul and body.

The effect of public debt on welfare, spending on education and health care, unemployment. It was found that the impact depends on the size of the debt and the level of socio-economic development. In addition, the increase in government debt has both positive and negative impact on human development. Keywords: human capital, public debt, GDP per capita, expenditure on education, health care expenditures, the level of unemployment. ; Проаналізовано вплив зростання рівня державного боргу на добробут населення, витрати на освіту та охорону здоров'я, рівень безробіття. Виявлено, що характер впливу залежить від величини боргу та рівня соціально-економічного розвитку країни. Зроблено висновок, що, в більшості випадків,зростання рівня державного боргу чинить, переважно, негативний вплив на рівень розвитку людського потенціалу. Ключові слова: людський потенціал, державний борг, ВВП на особу, видатки на освіту, видатки на охорону здоров'я, рівень безробіття.

Belief – integrative expression of the human attitudes toward the world, which is identical to the presence of consciousness in particular part of life and is not limited to religious, political, artistic, scientifi installations, and with the need to accompany a person in the way of understanding the boundaries of existence, where beliefs, ideological axioms, images appear its species.The problem of correlation of the material and spiritual worlds, creates prerequisites of deep belief as a specifi phenomenon of the limit of human existence, create an alternative opportunity to confront the chasm, emptiness, fiiteness. It is also an attempt to analyze the epistemological measure of belief. The author argues that the categorical opposite of belief is not knowledge, but doubts, thereby providing the status of ideological belief of the truth - the belief that allows to connect the attitude and perception of the world, to transform them into a worldview.Belief recognized as a productive way out from problems in life, superstition and fanaticism as closure within them. Belief is treated as separate idealizing activity that connect existence and transcendence. The theoretical part of the research contains a project of the ontological and epistemological understanding of belief as a special spiritual activity, which is characterized by the unity of transcendence and existence. The author analyses the main precepts and aspects of manifesting belief and its connection with the concept of despair and doubt. An attempt is made to determine the place, role and means of a personal belief's creation in the historical of humanity, which leads to examining the contraposition of belief and despair.Investigated temporal expressions of belief, with varied focus: conviction - in the past, and trust - in the present and persuasion - in the future. Belief is the process of transcending the limits of the present in a unique past and an uncertain future by axiological and logical modeling of integral human being. ; Анализируются онтологические и эпистемологические измерения веры, её корреляция с экзистенциалами отчаяния и сомнения. Феномен веры оказывается трансцендированием за пределы настоящего в неповторимое прошлое и неопределённое будущее через аксиологическое и логическое моделирование целостного человеческого бытия. Введенное понятие «веросозидание» обозначает конструктивную духовную способность и является особой идеализирующей деятельностью человека, мудрым выходом из проблемных жизненных ситуаций, символом внутренней силы её носителя. ; Аналізуються онтологічні та епістемологічні виміри віри, її кореляція з екзистенціалами відчаю та сумніву. Феномен віри виявляється трансцендуванням за межі теперішнього у неповторне минуле і невизначене прийдешнє через аксіологічне та логічне моделювання цілісного людського буття. Введене поняття «віротворення» позначає конструктивну духовну здатність і є особливою ідеалізуючою діяльністю людини, мудрим виходом із проблемних життєвих ситуацій, символом внутрішньої сили її носія.

Trafficking in human beings is one of the fastest-growing crimes around the world, thus it is important to review existing approaches and find new solutions. The method of punishment for those involved has proved ineffective, and some approaches only exacerbate the situation, in particular, the legalization/decriminalization of pimping and brothels. One of the innovative methods to pay attention to is the so-called Swedish or Nordic model, which combats the demand for sexual exploitation. This approach is rapidly gaining popularity in Europe and the world, recommended by the Council of Europe, the European Parliament, and a number of international organizations. The results of applying this model in practice suggest that sexual exploitation and human trafficking can be significantly reduced if not eliminated.

A person in the process of socialization, simultaneously existing in a contradictory uniquely universal dimensions, tries to comprehend the possibilities of personal influence on the environment. The author uses methods of observation, questioning, idealization, modeling and comparative analysis. The main hypothesis is that the mentality of people forms the power and through public opinion (the dominant worldview algorithms in the mass consciousness) influences the politics. ; Людина в процесі соціалізації, яка одномоментно здійснюється в суперечливих унікально-універсальних параметрах, намагається якомога точніше осягнути можливості персонального впливу на навколишнє середовище. Автор використовує методи спостереження, анкетування, ідеалізації, моделювання та компаративного аналізу. Основна гіпотеза – менталітет народу формує владу і через громадську думку (панівні світоглядні алгоритми у буденній (масовій) свідомості) впливає на політику.

A person in the process of socialization, simultaneously existing in a contradictory uniquely universal dimensions, tries to comprehend the possibilities of personal influence on the environment. The author uses methods of observation, questioning, idealization, modeling and comparative analysis. The main hypothesis is that the mentality of people forms the power and through public opinion (the dominant worldview algorithms in the mass consciousness) influences the politics. ; Людина в процесі соціалізації, яка одномоментно здійснюється в суперечливих унікально-універсальних параметрах, намагається якомога точніше осягнути можливості персонального впливу на навколишнє середовище. Автор використовує методи спостереження, анкетування, ідеалізації, моделювання та компаративного аналізу. Основна гіпотеза – менталітет народу формує владу і через громадську думку (панівні світоглядні алгоритми у буденній (масовій) свідомості) впливає на політику.

Relevance of the research topic. In modern conditions of the development of entrepreneurial activity, there is a need for an in–depth study of the regulatory framework for regulating the financial reporting of enterprises and the impact of accounting policies on its indicators. The relevance of the research topic is determined by the strengthening of the need for the adoption of legal norms aimed at ensuring guarantees of the timely provision of reliable information to an open circle of users about the effectiveness of the economic activity of an enterprise, an adequate response to the emergence of new financial structures, concepts and operations. The purpose of the study is: a comprehensive analysis of modern problems of legal regulation of financial reporting of enterprises in Ukraine, proposed ways to improve them and analysis of the impact of the main elements of accounting policy on financial reporting. Research methods. The article uses the dialectical method of scientific knowledge, the method of analysis and synthesis, comparison, the method of generalizing data, the study is based on a systematic approach to the problems under consideration, the study of their relationship and development. Research results. The article examines the legal framework for regulating the financial reporting of Ukrainian enterprises, discloses problematic aspects of regulation, suggests ways of improving them. The main elements of the accounting policy and their influence on the indicators of the financial statements of the enterprise have been investigated. Scope of the results. In the field of economic sciences and practical activities of enterprises. Conclusions on the article. Based on the study, it was found that the system of legal regulation of financial reporting in Ukraine requires changes, in particular, it is necessary to develop and adapt the legal and regulatory framework for accounting and financial reporting in Ukraine to the legislation of the European Union (hereinafter EU) and IFRS. It was found that when ...

The article analyzes human rights as a political and legal category, examines scientific approaches to the problem of the relationship of interests of the individual and the state, the role of the state in the observance of human rights and freedoms and prospects for their development in modern society. The central problem of modern society is the development and provision of new legal norms in the field of human rights. Human rights as a universal value define the boundaries of freedom of politics, politicians and state power. Human rights delineate the boundaries of state activity, determine the direction of state policy. The rights establish clear rules on which the relationship between the individual and the state is based, the principles of autonomy or cooperation and mutual responsibility are developed. At the same time, limiting the power of the state to human rights should not diminish its role. In the course of the study, the author comes to the conclusion that the state, being the main form of consolidation of citizens, society, values, creates conditions for the development of the individual, the possibility of realizing its rights and freedoms, and the individual, all this receiving, is responsible to fellow citizens, the state, that is, there is mutual responsibility, interdependence, in violation of which is likely legal chaos, which leads to an increase in crime and tyranny of the state. Human rights should be recognized and protected by society and the state, and this should be a real factor in the relationship between the individual and the state, based on the principle of freedom and mutual responsibility, on the norms of law and morality. Only the mutual responsibility of the state and the individual, the mutual responsibility of fellow citizens create the political, moral and psychological climate in which the real dignity of each individual, his rights and interests are ensured. ; У статті аналізуються права людини як політико-правова категорія, розглядаються наукові підходи до проблеми співвідношення інтересів особи і держави, роль держави в додержанні прав та свобод людини та перспективи їх розвитку в сучасному суспільстві.Центральною проблемою сучасного суспільства є вироблення і забезпечення нових юридичних норм у сфері прав людини. Права людини як універсальна цінність визначають межі свободи політики, політиків та державної влади. Права людини окреслюють межі діяльності держави, визначають спрямованість державної політики. Права встановлюють чіткі правила, на яких будуються взаємини між особою і державою, розвиваються принципи автономії або співпраці, взаємної відповідальності. Водночас обмеження влади держави правами людини не має вести до приниження її ролі. В процесі дослідження автор доходить висновків, що держава, будучи основною формою консолідації громадян, суспільства, цінностей, створює умови для розвитку особистості, можливості реалізації її прав і свобод, і особистість, все це отримуючи, несе відповідальність перед співгромадянами, державою, тобто існує взаємовідповідальність, взаємозумовленість, у разі порушення якої вірогідний правовий хаос, що веде до зростання злочинності і тиранії держави. Права людини мають визнаватися й охоронятися суспільством і державою, і саме це має бути реальним фактором відносин між особою і державою, заснованих на принципі свободита взаємної відповідальності, на нормах права і мора-лі. Тільки взаємна відповідальність держави й особи, взаємна відповідальність співгромадян створюють той політичний і морально-психологічний клімат, за якого забезпечується справжня гідність кожної особи, її права та інтереси.

Annotation: In late 2014, the mother of a young woman who was on board the Malaysia Airlines aircraft which was shot down over eastern Ukraine in the summer of 2014 brought a case against Ukraine before the European Court of Human Rights. The applicant claimed that Ukraine had failed to close its airspace and in doing so had violated the human rights of her daughter. This raises a number of issues concerning the applicability of the European Convention on Human Rights to the current situation in parts of Ukraine which are not under the full control of the Ukrainian government. Both Russia and Ukraine are parties to the European Convention on Human Rights. Every victim of a human rights violation who was under the jurisdiction of a state party at the time in question can bring a case to the European Court of Human Rights. The issue of jurisdiction is distinct from the title to a territory under international law. It is possible that Russia, directly or indirectly, is exercising jurisdiction in some parts of Ukraine. This, however, does not mean that Ukraine would have lost all legal responsibility. There might still be a residual responsibility of Ukraine. In addition, the question has to be asked if there are domestic remedies which would have to be exhausted before bringing a case to the European Court of Human Rights. Residents of parts of Ukraine currently controlled by Russia should not be required to exhaust remedies offered by Russia in order for their case to be admissible to the European Court of Human Rights.Key words: Ukraine, Russia, Crimea, Donbass, European Convention on Human Rights, European Court of Human Rights, MH17.

Annotation: In late 2014, the mother of a young woman who was on board the Malaysia Airlines aircraft which was shot down over eastern Ukraine in the summer of 2014 brought a case against Ukraine before the European Court of Human Rights. The applicant claimed that Ukraine had failed to close its airspace and in doing so had violated the human rights of her daughter. This raises a number of issues concerning the applicability of the European Convention on Human Rights to the current situation in parts of Ukraine which are not under the full control of the Ukrainian government. Both Russia and Ukraine are parties to the European Convention on Human Rights. Every victim of a human rights violation who was under the jurisdiction of a state party at the time in question can bring a case to the European Court of Human Rights. The issue of jurisdiction is distinct from the title to a territory under international law. It is possible that Russia, directly or indirectly, is exercising jurisdiction in some parts of Ukraine. This, however, does not mean that Ukraine would have lost all legal responsibility. There might still be a residual responsibility of Ukraine. In addition, the question has to be asked if there are domestic remedies which would have to be exhausted before bringing a case to the European Court of Human Rights. Residents of parts of Ukraine currently controlled by Russia should not be required to exhaust remedies offered by Russia in order for their case to be admissible to the European Court of Human Rights.Key words: Ukraine, Russia, Crimea, Donbass, European Convention on Human Rights, European Court of Human Rights, MH17.

The article is devoted to the problems of discrimination, especially one of them - age discrimination. Discrimination is recognized as a situation in which a person and / or group of persons on their grounds is restricted in recognizing, exercising or exercising their rights and freedoms in any form. The case of Schwitzgebel v. Switzerland was analyzed, the essence of which was that an unmarried woman of a certain age was denied the adoption of a second child. She was denied due to the government's legal policy on family matters. The applicant's age was crucial in rejecting her application by the domestic authorities. The applicant could claim that she had been the victim of a difference in treatment compared to younger single women, who could have been entitled to adopt a second child under the same circumstances. The denial of her request pursued the legitimate aim of protecting the welfare and rights of the child. Thus, the European Court of Human Rights has quite rejected the motives of age discrimination. It has been proven that age discrimination is not an independent sign of discrimination. Quite often this happens in addition to gender motives. In the case of Carvalho Pinto de Sousa Morais v. Portugal, which amounts to improper medical intervention by a medical court, the applicant's age was presumed. The National Court held that sexuality and social life were not as important to the applicant at her age as to men of the same age. The European Court of Human Rights was therefore obliged to accept the grounds of age and other discrimination. Paragraph 141 of the Manual of Article 14 of the European Convention on Human Rights and Protocol No. 12 to the Convention also states that age is a "different status" for the purposes of Article 14. However, it should be noted that the ECtHR seldom recognizes age as a sign of discrimination. In general, the analysis of the European Court of Human Rights indicates the following: there are very few decisions on age discrimination; The Convention for the Protection of ...

The article presents the results of theoretical and empirical research on IT workers' professional well-being. Professional well-being is defined as an integral concept that includes both positive and negative factors that develop independently, as a psychological state of the employee, associated with the efficiency of his work and the satisfaction of life in general. The results of the empirical study revealed that the average level of professional well-being of IT workers prevails. It was found that most workers have a medium level of autonomy, some freedom in activities, and feel competent to change the professional environment. For them, the opportunity for professional growth is essential. The presence of professional goals that correlate with their values means improving their professional self. The most crucial professional well-being components of IT workers are professional growth, the formation of professional goals, and positive relationships in the workplace. The correlation analysis results showed that the experience has a positive effect on professional well-being and attitude to oneself as a professional. Professional autonomy is formed on experience, a sense of demand for activities, and positive reinforcement of the work results. Freedom of action is an integral feature of a professionally developed professional. Professional competence is acquired in the course of professional activity, and at the same time, the professional well-being of the specialist, the success of activity, and authority increase. Positive relationships with the team and colleagues' attitude to the employee as a professional are essential for professional well-being. The critical construct of IT workers' professional well-being is professional growth as the main predictor of job change. Professional demand is a motive for self-realization in the profession. The work results allow the specialist to feel like a professional and a member of a particular reference group.