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 ...
In the article it is presented the philosophical analysis of correlations between public and private spheres in aspect of human being in social world. The Author pays attention to the changes in understanding these spheres at different periods of development of the social and political philosophy and investigates the crisis of publicity in contemporary society. ; В статье представлен философский анализ соотношения между публичной и приватной сферами в аспекте бытия человека в социальном мире. Автор обращает внимание на изменения понимания этих сфер в разные периоды развития социальной и политической философии, а также исследует проявления кризиса публичности в современном обществе. ; У статті здійснено філософський аналіз співвідношення між публічною та приватною сферами в аспекті буття людини в соціальному світі. Автор звертає увагу на зміни в розумінні цих сфер в різні періоди розвитку соціальної та політичної філософії, а також досліджує прояви кризи публічності в сучасному суспільстві.
The article is devoted to the study of the main trends in the development of non-human rights, the analysis of European and national legislation on this issue. The appearance of non-human rights is viewed through the prism of human dignity, the author supports the idea that dignity is an advantage of man and at the same time signifies his ability to "rule over other creatures, to create human civilization and its benefits, other socially significant things". After analyzing the basic doctrinal views on animal rights, the logical assumption is made that a person or an animal should be at least equal in two aspirations: preserving one's life and avoiding pain. This, in turn, automatically means the possibility of existence for these creatures: the right to life, the right to protection against personal injury, the prohibition of torture and the prohibition of moral harm. The four major Conventions adopted by the Council of Europe, which actually lack a clear list of animal rights, and the World Declaration of Animal Rights adopted by the International League of Animal Rights, which contain such a list of rights, as well as national legislation in the form of the Law of Ukraine on the Protection of Animals against Cruelty, are also analyzed ". After that, the author concludes that with the exception of such European countries as Spain, Switzerland and Germany, where animal rights are defined and enshrined at the legislative and general legal levels, the major world trends testify to their neglect and lack of study. This is the main reason why it is not possible to change the animal cruelty that prevails in society in some places.
The article deals with the problem of human trafficking as one of the most important and complex problems. Human trafficking is reflected in many forms. With society's development such forms are becoming increasingly complex. The analysis of the case law of the European Court of Human Rights is important in the context of the interpretation of the concept of trafficking in human beings. Article 4 of the European Convention for the Protection of Human Rights does not contain the direct prohibition of human trafficking. Nevertheless, human trafficking is covered by Article 4 of the Convention. The Court emphasizes the importance of interpreting the Convention in the current circumstances and challenges because it ensures the effective protection of human rights. This topic becomes especially relevant for our country in the context of the interpretation of the concept of human trafficking by the European Court of Human Rights due to the importance of combating human trafficking. At the same time, as Ukraine is currently adapting its legislation to European standards, it will be useful to understand how human trafficking is interpreted by the European Court of Human Rights. It is important for national courts to apply the case law set by the European Court, because it ensures the clarity and universal understanding of the Convention, sets certain standards of justice, specifies and develops convention provisions.
Last year, the Department of Philosophy and Religious Studies of "Kyiv-Mohyla Academy" celebrated the 25 th anniversary. This article confines to this very special event and analyzes three important anthropological studies that deal with moral components of human being. The research directions have been formed at the Department since its establishment in 1992.The first part of the article focuses mainly on the Kantian studies. According to Kant's anthropology, human nature should be explored on two levels: empirical and intelligible. Empirical level deals with general causality and considers the human being as the one entirely determined by nature. The second level considers the man from the perspective of freedom, moral activity, capacity to create aims and legislation. The research primarily gives a general scale of Kantian intelligible anthropology, which appears as a two-dimensional framework and consists of moral anthropological perspective and the one which Kant calls anthroponymy. Only the combination of these two aspects can allow us to comprehend the human nature as a whole.The second section of this article will shed a light on the Nietzschean anthropological theory. The paper elucidates three basic dimensions of Nietzschean critical anthropology. First of all, of the author comments on Nietzsche's critique of Christian morality. Next, he articulates the Nietzschean idea of self-overcoming. Finally, the author identifies the main features of his genealogy of morality. All those components bound together can provide a wide horizon of Nietzschean opinion on the ethical dimension of human being.The last part of this article considers modern techno-anthropology in a broad sense. The problem of human and technology relation is considered in an ethical dimension, which unites all the three research directions. In this section, the author discusses the main components of technological mediation and non-neutrality. Using these two concepts, he proves that human nature (even in its ethical dimension) is not an autonomous and independent actor but the one that is deeply connected with the world and others through technology.Article received 12.02.2018 ; З-поміж досліджень, що здійснювалися на базі кафедри філософії та релігієзнавства Національного університету «Києво-Могилянська академія» з часу її заснування (1992), значне місце належить філософсько-антропологічній проблематиці. Автор статті зосереджує увагу на такому важливому філософсько-антропологічному питанні, як морально-етична природа людини, й аналізує низку репрезентативних праць києво-могилянських дослідників, у яких це питання набуває, на його думку, доволі плідної розробки.У першій частині статті йдеться про висвітлення відповідної проблематики в контексті вивчення Кантової антропології та філософії Ніцше. Об'єднуючи ці два сюжети спільною перспективою, автор намагається, з одного боку, унаочнити ключові елементи Кантового критичного підходу до морально-етичної природи людини, а з іншого – вказати на інтелектуальний потенціал Ніцшевої думки для сучасних антропологічних студій.У другій частині статті запропоновано ще одну, більш сучасну антропологічну перспективу, що має назву «антропологія техніки». Цю частину дослідження присвячено аналізу засадничих механізмів впливу сучасної техніки на моральну поведінку людини. У межах зазначеного підходу техніка постає як реальний дієвець, який уможливлює, впливає (а подекуди й визначає) поведінку суб'єкта.Матеріал надійшов 12.02.2018
Last year, the Department of Philosophy and Religious Studies of "Kyiv-Mohyla Academy" celebrated the 25 th anniversary. This article confines to this very special event and analyzes three important anthropological studies that deal with moral components of human being. The research directions have been formed at the Department since its establishment in 1992.The first part of the article focuses mainly on the Kantian studies. According to Kant's anthropology, human nature should be explored on two levels: empirical and intelligible. Empirical level deals with general causality and considers the human being as the one entirely determined by nature. The second level considers the man from the perspective of freedom, moral activity, capacity to create aims and legislation. The research primarily gives a general scale of Kantian intelligible anthropology, which appears as a two-dimensional framework and consists of moral anthropological perspective and the one which Kant calls anthroponymy. Only the combination of these two aspects can allow us to comprehend the human nature as a whole.The second section of this article will shed a light on the Nietzschean anthropological theory. The paper elucidates three basic dimensions of Nietzschean critical anthropology. First of all, of the author comments on Nietzsche's critique of Christian morality. Next, he articulates the Nietzschean idea of self-overcoming. Finally, the author identifies the main features of his genealogy of morality. All those components bound together can provide a wide horizon of Nietzschean opinion on the ethical dimension of human being.The last part of this article considers modern techno-anthropology in a broad sense. The problem of human and technology relation is considered in an ethical dimension, which unites all the three research directions. In this section, the author discusses the main components of technological mediation and non-neutrality. Using these two concepts, he proves that human nature (even in its ethical dimension) is not an autonomous and independent actor but the one that is deeply connected with the world and others through technology.Article received 12.02.2018 ; З-поміж досліджень, що здійснювалися на базі кафедри філософії та релігієзнавства Національного університету «Києво-Могилянська академія» з часу її заснування (1992), значне місце належить філософсько-антропологічній проблематиці. Автор статті зосереджує увагу на такому важливому філософсько-антропологічному питанні, як морально-етична природа людини, й аналізує низку репрезентативних праць києво-могилянських дослідників, у яких це питання набуває, на його думку, доволі плідної розробки.У першій частині статті йдеться про висвітлення відповідної проблематики в контексті вивчення Кантової антропології та філософії Ніцше. Об'єднуючи ці два сюжети спільною перспективою, автор намагається, з одного боку, унаочнити ключові елементи Кантового критичного підходу до морально-етичної природи людини, а з іншого – вказати на інтелектуальний потенціал Ніцшевої думки для сучасних антропологічних студій.У другій частині статті запропоновано ще одну, більш сучасну антропологічну перспективу, що має назву «антропологія техніки». Цю частину дослідження присвячено аналізу засадничих механізмів впливу сучасної техніки на моральну поведінку людини. У межах зазначеного підходу техніка постає як реальний дієвець, який уможливлює, впливає (а подекуди й визначає) поведінку суб'єкта.Матеріал надійшов 12.02.2018
