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The article reviews the main approaches to the interpretation of nationalism. To this end, the author reveals the etymological origins of the word «nationalism», focusing attention on its meaningful relationship with care for the people and patriotism, and highlights the philosophical principles of prevailing today polar approaches to its assessment. On this background, it is stressed that the methodological difficulties of defining nationalism are caused by the diversity of its social and cultural expressions – it is regarded as an ideology, as a political movement, as a spiritual guidance and as a political credo etc. In the article special attention is paid to the analysis of social and cultural origins of nationalism, so by distancing from economic reductionism the legitimacy of constructivist approach is emphasized. In the frame of the latter nationalism is reviewed as phenomenon consciously constructed by political elite. It is demonstrated that the intentions of constructivist interpretation of nationalism are closely correlated with the traditionalist (especially, perennialist) approach. Among other things, the historical origins and socio-cultural conditions of widespread of ideas of nationalism and the causes of appearance its authoritarian and reactionary forms are analyzed.

The article deals with the peculiarities of the construction contract and the contract for capital construction. The article provides an analysis of the current legislation for the comparison of these contracts. The author outlined the main differences between the legal regulation of compared contracts, as well as their common features. It was emphasized that the Soviet Union's doctrine of civil law featured a scientific discussion on the relation between the construction contract and contract for capital construction. Therefore, it was noted that the contracting parties are the biggest difference between the construction contract and the contract for capital construction. However, the Soviet Union's doctrine and law are not in force now, so scientific views on the relation between the construction contract and the contract for capital construction changed radically. Now scientists feature another provision for the differentiation between these contracts. The author established that the contract of capital construction differs from the construction contract. Firstly, the definition of these two contracts formulated differently in the Civil Code of Ukraine and the Commercial Code. Secondly, the contract for capital construction has the provision for the customer's consent to the accession of a subcontracting party. Thirdly, the Commercial Code of Ukraine contains a larger list of essential conditions than the Civil Code of Ukraine. Next distinguishing feature is the limitation period; the Commercial Code of Ukraine contains more differentiated terms of limitation in comparison with the Civil Code of Ukraine. Also, the author defines other distinction between contracts, such as the price; approximate estimate; liability of the parties for non-performance or improper performance of the contract; the rights and obligations of the contractor and the customer. The common features of these two contracts are their bilateral, paid and consensual character; also the contractor and the customer stand as parties to the ...

Any mathematical model is the interpretation of natural, technological, mental process in mathematical language. In scientific researches one faces interpretations method at every step. It is sufficient to mention the graph theory, analytic geometry, differential equations, Laplace transformation, Fourier transformation, encoding theory etc. As a rule in the interpretations method the problem of one branch of mathematics is interpreted in other branch, where it is either simplified or better responds to our intuition or allows usage of other approaches etc. We paid our attention to Gaussian quadratures not only because they are used in modern standard programs of integration. We made sure that there is certain didactic potential in Gaussian quadratures, which can be useful for those who study and teach mathematical modelling. We have selected problems in which nodes of Gaussian quadrature appear unexpectedly as a result of received solution. Traditionally the search of nodes and weighting factors of Gaussian quadrature involves making and solving the system of (non-linear!) algebraic equations, while simple mathematical folklore requires more 'trivial' proves which are good for simple understanding. Simple quadrature formula of Gauss (two nodes of integration) has been reviewed in the work. Examples of problems which contain latent connection to Gaussian quadrature are given. These problems are peculiar combination of simplicity and non-triviality in which a reader can find something interesting to his/her taste. It is natural that every problem is formulated on two 'canonic' intervals: [-1, 1] and [0, 1], to cover two versions of quadrature: Gauss-Legendre and Gauss-Bernoulli ones. Reviewed examples give new subjects for reflections and observations. It is worth noting that approaches suggested in the work has been successfully tested for 'clearness + briefness + convenience' among students of higher education institutions. We agree with the point of view of Lithuanian mathematician R. Kashuba who thinks that interpolations method contributes to spread of democracy because it improves the ability to change point of view. ; Будь-яка математична модель насправді є інтерпретацією природного, технологічного, розумового процесу математичною мовою. В наукових дослідженнях метод інтерпретацій зустрічається на кожному кроці. Достатньо нагадати про теорію графів, аналітичну геометрію, диференціальні рівняння, перетворення Лапласа, швидке перетворення Фур'є, теорію кодування тощо. В методі інтерпретацій, як правило, задача однієї області математики інтерпретується в іншій області, де вона або спрощується, або більше відповідає нашій інтуїції, або дозволяє використання інших підходів і т. ін. Ми звернули увагу на квадратури Гаусса не тільки тому, що саме вони використовуються в сучасних стандартних програмах інтегрування. Ми переконалися, що в квадратурах Гаусса є певний дидактичний потенціал, який може бути корисним для тих, хто вчиться і навчає математичному моделюванню. У роботі розглядається проста квадратурна формула Гаусса (два вузли інтегрування). Наведено приклади задач, в яких існує латентний зв'язок із квадратурою Гаусса. Ці задачі – своєрідна комбінація простоти і нетривіальності, в якій читач може знайти щось цікаве на свій смак. Природно, що кожна задача формулюється на двох "канонічних" інтервалах: [-1, 1] і [0, 1], щоб охопити дві версії квадратури: Гаусса-Лежандра і Гаусса-Бернуллі.

The article addresses the interpretation of the presence of aspects – formal and creative. The author analyzes various approaches to the definition of the concept of interpretation, which were developed by scientists in the previous century and are traditional for local legal doctrine. This analysis allows us to conclude that the absence of a clearly defined notion of the concept of interpretation only highlights the magnitude and complexity of such a phenomenon, such as legal interpretation. Certain sections of the study are dedicated to the examination of problems of interpretation, the relationship between the objective and subjective sides of the interpretation process, the signs that characterize this process, including its place in the mechanism of legal regulation. The author's methods of clarifying the meaning of interpretation were not left unattended: static and dynamic. The feasibility and possibility of applying the dynamic approach in the interpretation process are analyzed. The paper concludes that the corresponding creative principles take place in the exercise of the right to interpretive activities, but are significantly limited by the regular and non-random nature of such activities.

Introduction. The modern development of the world globalization economy is accompanied by natural disasters, and instability of the political system and financial systems. In 2020, this development was significantly affected by the global pandemic COVID-19. These reasons significantly affected the financial results of enterprises. The effects of the economic crisis, especially the pandemic, have been felt by such a fund- building sector of the economy as construction. The development of this field provides additional jobs to companies in other industries. First of all, they include the building materials industry, furniture industry, chemical and machine-building industries. Many problematic issues have accumulated in accounting for the financial results of construction companies which require urgent solutions. They are related to the recognition of costs and revenues in accordance with the requirements of international and national accounting standards, the characteristics of their components, non-compliance with regulatory documents on pricing and accounting of enterprises in the industry, the definition of costs and revenues related to emergencies.The purpose of the study is to substantiate the need to improve the regulatory and legal support of accounting for financial results in construction in view of the changes that have occurred in the social and economic spheres of our state.Methods. The methodological basis of the study was the use of a systematic approach in the process of disclosing problematic aspects of accounting for financial results. The research methods of theoretical generalization, analysis, structural and functional approach were used to identify problem areas of accounting for financial results, while modeling, induction and deduction, and grouping helped to improve the accounting of costs and revenues from emergencies and clarification of sub-accounts and analytical accounts for accounting of financial results. Additionally, with abstract and logical, and comparison methods we substantiated the components of the contract price in construction and improved information support on the amount of net profit from each activity in management accounting. Finally, the results of the study are presented using tabular method. Results. The article analyzes the components of income of construction companies that affect the size of the financial result from the main activity. An improved structure of the contract price for construction projects is proposed, which is consistent with the costs in accordance with the requirements of accounting standards. This characteristic of the current state of accounting for costs and revenues in case of emergency is provided as part of determining the financial results of these events. It is proposed to reflect them as part of other operating expenses and other operating income in the event of loss on damage to current assets due to emergency. Where the construction company has suffered a loss of long-term assets as a result of such events, it is recommended that such losses be summarised in account 97 for "other expenses" and 74 for "other income". It is also proposed to retrain 97 "other costs and investment activities" and 74 "other income- generating investment activities", respectively. It is reasonable to change the names of sub-accounts to account 79 "financial results". It is recommended to charge income tax on each type of activity in order to more accurately determine the net profit. The proposals of scientists to improve the accounting of retained earnings (uncovered losses) are analyzed. Suggestions are made to improve this area accounting for financial results.Prospects for further research. Prospects for further research are the formation of components of income and expenses from all activities of construction companies as elements in the extraction of financial results. This is especially true of income and expenses of the main activities of the construction industry.

Problem setting. The relevance of our study is due to the excessive popularity of the concept of «socio-cultural identity» as a scientific term and tool for studying the postmodern world. As a concept of socio-humanitarian knowledge, it remains one of the most uncertain and at the same time actively used in modern research for theoretical and practical analysis and typology of socio-cultural processes. Understanding the specifics of socio-cultural identity and its formation in postmodern conditions is one of the most relevant and acute topics of modern science, which can provide a full understanding of the essence of this world. Recent research and publications analysis. Representatives of almost all humanities are involved in the discussion about identity. The fundamental development of the concept of sociocultural identity of the postmodern world is contained in the works of J. Habermas, E. Giddens, E. Erickson, A. Etzioni, M. Castells, F. Cassidy, S. Huntington, E. Smith, F. Fukuyama, W. Hesle and etc. Ukrainian researchers have also contributed to understanding the problem of identity. They have a large number of works that are directly or indirectly related to the phenomenon of identity and have such a wide variety of topics that it is not possible to present it exhaustively. A specific feature of their work is the indepth attention to everything related to the national component of socio-cultural identity. The main result of the accumulation of knowledge about socio-cultural identity by the social sciences and humanities is the understanding that adequate research of this phenomenon is possible only in an interdisciplinary space. The tendency to comprehend identity in science persists and in parallel new directions of research are developing – first of all, it is a study of the social construction of identity in the postmodern era. Paper objective. The purpose of our study is resource of the peculiarities of the transformation of socio-cultural identity as an object and subject of social construction, ...

Urgency of the research. There is a high need for market-based indicators of the cost and duration of construction work. The studied normative documents have significant drawbacks, in particular the high complexity of the recommended methods and the lack of statistical justification for the accuracy of the labor standardization studies. Developing a method to address these shortcomings is effective from a social, economic and technical point of view.Target setting. It becomes inappropriate to centralize labor cost regulation by government agencies in a market economy, so any enterprise in Ukraine is interested in a method of labor standardization that would have low complexity of use, high adaptability to organizational construction conditions, and precision for engineering and economic calculations.Actual scientific researches and issues analysis. The existing normative documents for setting labor standards were considered, known methods of norming were analyzed.Uninvestigated parts of general matters defining. It is important to develop a labor standardization method that would be less time consuming, more accurate and statistically valid. This can be achieved by combining summary and research methods of labor standardization using mathematical statistics.The research objective. Development of labor standardization method of the construction work cost on the basis of the most effective methods, the accuracy and number of field experiments of which is substantiated by statistical methods.The statement of basic materials. Multicriteria analysis of labor standardization methods allows choosing the most effective method, based on information sources, including importance ranking of indicators. A technique is proposed that represents a combination of summary and research methods with a statistical justification for the full-scale studies number.Conclusions. The proposed method allows justifying the accuracy, reducing the complexity of labor standards developing. ; Актуальність теми дослідження. Є висока необхідність наявності ринково обґрунтованих показників вартості та тривалості виконання будівельних робіт. Вивчені нормативні документи мають суттєві недоліки, зокрема високу трудомісткість методів, що рекомендуються, та відсутність статистичного обґрунтування точності досліджень з нормування. Розробка методу з усуненням зазначених недоліків є ефективною із соціального, економічного та технічного погляду.Постановка проблеми. В умовах ринкової економіки стає недоцільним централізоване нормування витрат праці державними установами, тому будь-яке підприємство в Україні є зацікавленим у методі нормування, який би мав низьку трудомісткість використання, високу адаптивність до організаційних умов будівництва та достатню для інженерних та економічних розрахунків точність.Аналіз останніх досліджень і публікацій. Були розглянуті чинні нормативні документи зі встановлення норм праці, проаналізовані відомі методи нормування.Виділення недосліджених частин загальної проблеми. Актуальним є розробка методу нормування, що був би менш трудомістким, більш точним та статистично обґрунтованим. Цього можливо досягти за рахунок комбінування сумарних та дослідницьких методів нормування із використанням методів математичної статистики.Постановка завдання. Розробка методики нормування витрат праці будівельних робіт на основі найбільш ефективних методів, точність та кількість натурних дослідів якої обґрунтована статистичними методами.Виклад основного матеріалу. Багатокритеріальний аналіз методів нормування дає змогу на основі інформаційних джерел вибрати найбільш ефективний метод, у тому числі за допомогою ранжування важливості показників. Запропонована методика, що являє собою комбінацію сумарних і дослідницьких методів зі статистичним обґрунтуванням кількості натурних досліджень трудомісткості.Висновки відповідно до статті. Запропонована методика дозволяє обґрунтувати точність, знизити трудовитрати розробки норм праці.

Urgency of the research. There is a high need for market-based indicators of the cost and duration of construction work. The studied normative documents have significant drawbacks, in particular the high complexity of the recommended methods and the lack of statistical justification for the accuracy of the labor standardization studies. Developing a method to address these shortcomings is effective from a social, economic and technical point of view.Target setting. It becomes inappropriate to centralize labor cost regulation by government agencies in a market economy, so any enterprise in Ukraine is interested in a method of labor standardization that would have low complexity of use, high adaptability to organizational construction conditions, and precision for engineering and economic calculations.Actual scientific researches and issues analysis. The existing normative documents for setting labor standards were considered, known methods of norming were analyzed.Uninvestigated parts of general matters defining. It is important to develop a labor standardization method that would be less time consuming, more accurate and statistically valid. This can be achieved by combining summary and research methods of labor standardization using mathematical statistics.The research objective. Development of labor standardization method of the construction work cost on the basis of the most effective methods, the accuracy and number of field experiments of which is substantiated by statistical methods.The statement of basic materials. Multicriteria analysis of labor standardization methods allows choosing the most effective method, based on information sources, including importance ranking of indicators. A technique is proposed that represents a combination of summary and research methods with a statistical justification for the full-scale studies number.Conclusions. The proposed method allows justifying the accuracy, reducing the complexity of labor standards developing. ; Актуальність теми дослідження. Є висока необхідність наявності ринково обґрунтованих показників вартості та тривалості виконання будівельних робіт. Вивчені нормативні документи мають суттєві недоліки, зокрема високу трудомісткість методів, що рекомендуються, та відсутність статистичного обґрунтування точності досліджень з нормування. Розробка методу з усуненням зазначених недоліків є ефективною із соціального, економічного та технічного погляду.Постановка проблеми. В умовах ринкової економіки стає недоцільним централізоване нормування витрат праці державними установами, тому будь-яке підприємство в Україні є зацікавленим у методі нормування, який би мав низьку трудомісткість використання, високу адаптивність до організаційних умов будівництва та достатню для інженерних та економічних розрахунків точність.Аналіз останніх досліджень і публікацій. Були розглянуті чинні нормативні документи зі встановлення норм праці, проаналізовані відомі методи нормування.Виділення недосліджених частин загальної проблеми. Актуальним є розробка методу нормування, що був би менш трудомістким, більш точним та статистично обґрунтованим. Цього можливо досягти за рахунок комбінування сумарних та дослідницьких методів нормування із використанням методів математичної статистики.Постановка завдання. Розробка методики нормування витрат праці будівельних робіт на основі найбільш ефективних методів, точність та кількість натурних дослідів якої обґрунтована статистичними методами.Виклад основного матеріалу. Багатокритеріальний аналіз методів нормування дає змогу на основі інформаційних джерел вибрати найбільш ефективний метод, у тому числі за допомогою ранжування важливості показників. Запропонована методика, що являє собою комбінацію сумарних і дослідницьких методів зі статистичним обґрунтуванням кількості натурних досліджень трудомісткості.Висновки відповідно до статті. Запропонована методика дозволяє обґрунтувати точність, знизити трудовитрати розробки норм праці.

Introduction. Modern trends in recent decades indicate that a society, that makes a scientific search of effective use of achievements of technological progress, generates inequality in a significant scale. This situation requires a detailed study of the concept and the determinants of inequality within the countries and between them in terms of financial instability, economic imbalances and the need for sustainable development.Purpose. Detailing the nature of inequality and identifying its determinants for forming the basis of reducing inequalities in practice in terms of sustainable development.Results. The research has shown that inequality has a layered structure, it can be seen at the global, regional, national and micro levels. Inequality is a multifaceted phenomenon and is manifested in all spheres of society. It is also argued, that inequality - is the existence of people in a situation in which they have unequal access to resources. Economic inequality has increased significantly over the past 30 years inside the countries and between countries. The imbalance in the world is increasing and every year the wealth is concentrated in a smaller part of the population. Wide inequality is the socio-economic inequality, which is a situation where people are living in conditions in which they have limited or unequal access to resources, have unequal life chances and opportunities to meet the needs. In modern terms determinants of inequality are: social stratification and polarization of society; different income levels; wealth; power; prestige; political, legal and socio-cultural differences; level of social capital; ethnic differences; social, spatial mobility and others. If there is an equal access to social, economic, cultural, educational and technological opportunities for all people, all nations can have the same potential to achieve socio-economic status.Originality. Used an evolutionary approach to the study of the nature of inequality and covered the views of scientists from Plato to the present. Based on the prevalence of determinants there are defined types of inequality and there is also given their author's interpretation taking into the account the specific development. There is also a grounded necessity to address the causes of inequality to sustain equal opportunities for socio-economic development and avoid conflicts and terrorism.Conclusion. Inequality in all systems existed and excited people in all ages. Socio-economic heterogeneity of the society and unequal distribution of resources is one reason for assigning by some people power, property, prestige, and the absence of these determinants in others reduces the possibility of full development. The general trend, which is observed in the world and in almost all countries in recent decades - a growing inequality in the various segments of public life, which naturally affects the quality of economic development.

Virtually no construction site in construction companies is free of temporary buildings and structures that are specifi c to this type of activity. Temporary buildings and structures are an integral part of the construction process, but accounting and taxing them for the accountant requires more creative work, in addition to complying with clear legal requirements. Temporary buildings and structures are erected by a contractor to meet specifi c needs at the construction site and are not, in fact, real estate. At the same time, the legislation also has the appropriate defi nition of temporary structures. These are industrial, warehouse, auxiliary, residential and public buildings and structures that are necessary for the execution of construction works and maintenance of employees during the construction of a particular facility. Therefore, there is a need to provide a study of the features of the organization and methods of accounting for temporary buildings and structures. The essence of the concept of «temporary structures» and the problem of forming costs for temporary structures in construction have not yet been fully addressed in the research of scientists, which does not eliminate the problems of their refl ection in accounting. This confi rms that the chosen topic is of practical importance, and in the process of its research certain elements of scientifi c novelty are highlighted. The purpose of this article is to reveal the peculiarities of display in the account of title and non-title temporary structures. The research methods used in the process of writing the article involve the application of general scientifi c and empirical techniques of economic science, based on a systematic approach. In addition, in the process such a general method of study as generalization was used.If temporary structures are created by adapting already existing customer objects at the construction site, they immediately write off the costs. When a contractor deals with temporary structures that he creates independently from scratch, their account is debited to account 113 «Temporary (non-titular) structures» or 22 «Low-value and high-wear items» (depending on the term of use) and, accordingly, amortized or written off for expenses. ; В статье представлен обзор литературных источников и нормативно-правовых актов по определению сущности временных зданий и сооружений и их видов. Представлены особенности формирования и отражения в бухгалтерском учете расходов на их приобретение или строительство в зависимости от ожидаемого срока эксплуатации. На основе обобщения специфических характеристик исследуемого объекта, который, в зависимости от срока эксплуатации, может принадлежать к различным объектам бухгалтерского учета, автором систематизирован порядок их учетного отображения и представлены рекомендации по его усовершенствованию. ; У статті представлено огляд літературних джерел і нормативно-правових актів щодо визначення сутності тимчасових будівель та споруд і їх видів. Показано особливості формування і відображення в бухгалтерському обліку витрат на їх придбання чи спорудження залежно від очікуваного терміну експлуатації. На основі узагальнення специфічних характеристик досліджуваного об'єкта, який, залежно від терміну експлуатації, може належати до різних об'єктів бухгалтерського обліку, автором систематизовано порядок їх облікового відображення та надано рекомендації щодо його удосконалення.

The article considers the most important factors that led to the emergence of new activities that ensure the creation of high quality consumer value of construction projects, for financing, design, construction and management of which requires expert intervention. The study of investment and construction activities suggests that a group of professionals – functional participants – "promotes the investment process", and this, in turn, allows, according to the author, to distinguish them and combine them with the concept of infrastructure of investment and construction process. Much attention in the article is paid to the study of the essence of the concept of infrastructure as a set of institutions, organizations, government and commercial enterprises that ensure optimal functioning of the process, interaction and effective cooperation of its participants. In the context of the investment and construction process, as an independent subsystem, infrastructure is a set of organizational and legal forms that mediate the movement of the construction project to implementation, or a set of institutions, systems, enterprises serving the process and performing certain functions to ensure effective operation. The infrastructure of the investment and construction process is created by its functional participants, whose activities are commercial in nature and related to the organization of the investment process, increase investment efficiency, reduce costs of institutional investors, solve the problem of optimizing all resources. Therefore, the article considers and analyzes the development, consulting, engineering, auditing, acquiring activities, the emergence of which in the investment and construction process determined the demand for quality real estate, to finance, design, build and manage which requires expert intervention. It is noted that the emergence and development of infrastructure for investment and construction activities. focused on project management and implementation – ie coordination of all actions of the ...

The author of the article focuses on the matter of Wittgenstein's philosophy reception in France. The reception of Wittgenstein's philosophy was quite late and led to different, sometimes opposite interpretations of his thought, even among French analytical philosophers. Applying a sociological approach to the problem of reception, the author identifies factors that hindered the penetration of the ideas of analytical philosophy in France, including the powerful institutionalization of philosophy in France with its inherent traditionalism and conservatism, fully expressed national character of French philosophy, as well as the extremely polemical character of French analytical philosophy, the transformation of the choice of this tradition of philosophizing into an ethical and political choice. These factors are illustrated by an analysis of Wittgenstein's conflicting interpretation of Jacques Bouveresse and Sandra Laugier. If the first creates an image of Wittgenstein as Anti-Husserl, blaming the phenomenologist for ignoring ordinary language, the second proposes a phenomenological reading of Wittgenstein's ideas using the philosophy of ordinary language. The article shows how opposing interpretations of Wittgenstein's philosophy reproduce the internal conflicts of the French philosophical field. ; Авторка статті зосереджується на проблемі рецепції філософії Вітґенштайна у Франції, що була досить пізньою й призвела до різноманітних та іноді протилежних інтерпретацій його думки навіть у середовищі французьких аналітичних філософів. Застосовуючи соціологічний підхід до проблеми рецепції, авторка виокремлює чинники, які перешкоджали проникненню ідей аналітичної філософії у Францію, поміж яких – потужна інституціоналізація філософії у Франції з притаманними їй традиціоналізмом і консерватизмом, яскраво виражений національний характер французької філософії, а також відверто полемічний характер французької аналітичної філософії, перетворення вибору цієї традиції філософування на етичний та політичний вибір. Ці фактори висвітлено на прикладі аналізу конфліктних інтерпретацій Вітґенштайна Жаком Бувресом і Сандрою Лож'є: якщо перший створює образ Вітґенштайна як анти-Гусерля, дорікаючи австрійському філософу ігноруванням повсякденного мовлення, то друга пропонує феноменологічне прочитання думки Вітґенштайна засобами філософії повсякденного мовлення. У статті показано, як протилежні інтерпретації філософії Вітґенштайна відтворюють внутрішні конфлікти французького філософського поля.

The article deals with the analysis of P. Stebnytskyi's researches that devoted to the events of the Ukrainian Revolution in 1917–1921, and considers his works as part of the national discourse. In addition to a number of well-known works by this public fi gure («The Brain of the Nation», «Nemesis», «The Logic of Life», «On the Fire», «Ukraine in the Economy of Russia», etc.), we have included researches discovered in the archive: «The Law of Evolution and the Right of the Revolution, «A terrible heritage. (Economic and fi nancial consequences of the World War)», a draft without a name «. but a temporary Russian government .». This research uses comparative-historical, historical-typological, historical-observational, historicaldescriptive methods. In addition, a critical discourse analysis was used to analyze the journalistic heritage of P. Stebnytskyi as part of the national discourse. It is proved that P. Stebnitsky's works are important part of the Ukrainian journalism at the beginning of the twentieth century and the period of the Ukrainian Revolution in 1917–1921. His researches have nation creating and anticolonial character. P. Stebnitsky's works promoted the separation idea of the Ukrainian nation, its right to self-determination and a its own way of developing a national culture; they have followed such concepts as «federation», «autonomy», «statehood», «independence», «independence». It was established that this public fi gure found out the reasons and motives of the Ukrainian Revolution in 1917–1921, described the course of political events, considered its economic, social and cultural consequences, expressing its own attitude towards national liberation struggles.

Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study's relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect these resources in the system of accounting and taxation of enterprises of the construction industry.Methods. Research methods are based on a dialectical method of understanding the problems of using the financial resources of enterprises of the construction industry and the peculiarities of their accounting and taxation; a systematic approach to awareness of the importance of social partnership for the socio-economic development of Ukraine through the use of methods of analysis, synthesis and comparison of economic indicators; using the positive experience of a number of construction enterprises to improve accounting and taxation for the entire construction industry.Results. The essence and state of social partnership in the enterprises of the construction industry are disclosed. The essence of the concepts of "social finance", "financial resources" and "financial resources of enterprises" is clarified. The problems of synthetic and analytical accounting, reporting and taxation of employee benefits (including voluntary payments) are identified. A number of accounting conducts on accrual of non-targeted and targeted assistance, assistance for recovery and burial, return and irrevocable financial assistance, repayment of loans, severance payments, etc. are presented. A number of proposals of scientists and practitioners have been supported and developed. They are "Regulations on the reception, accounting and use of charitable contributions and donations from individuals and legal entities" in health care institutions with the relevant sections; structure of the working plan of accounts of enterprises of the construction industry in terms of synthetic account 66 "Payments for payments to employees" and modifications of the "Settlement and payment information of the employee"; displaying information on ifrs employee benefits in the new section "Employee Benefits" form No. 5 "Notes to the annual financial statements" for 6 indicators: targeted and non-targeted provision, financial and severance assistance, burial allowance, additional benefits, etc.Prospects. Further scientific research should be directed to improving the quality and efficiency of accounting and taxation of transactions related to increasing the social responsibility of business. This is an important condition for strengthening its competitive advantages and promoting sustainable economic development.

The features of political interpretation of the concept of «political identity»are analyzed, the principles of essentialistic and constructivistic approaсhes in the research of collective identities are defined, the possibilities of their synthesis are found out. The political identity as an element of social and political reality is considered as contextual and shift phenomenon which causes the constant search for the theoretical foundations of its research in the globalized world. Key words: identity, political identity, sameness, essentialism, promordialism, social constructivism. ; Проаналізовано особливості політологічної інтерпретації концепту «політична ідентичність», визначені принципи есенціалістського і конструктивістського підходів у дослідженні колективних ідентичностей, з'ясовані можливості їх синтезу. Політична ідентичність як елемент соціально-політичної реальності розглядається як явище контекстуальне, змінне, що зумовлює постійний пошук теоретичних засад його вивчення у глобалізованому світі. Ключові слова: ідентичність, політична ідентичність, тотожність, есенціалізм, промордіалізм, соціальний конструктивізм.