Suchergebnisse

Approaches to the definition of the concept of "communication", its essence and approaches of both foreign and domestic scientists are considered and analyzed. The role of communication in society and public policy in particular, its importance in public administration, their relationship is studied. Considerable attention is paid to the role of communication in public policy, as it shapes the publicity of any policy, makes it transparent, open and puts socially significant issues on the agenda for further discussion by the whole society with the participation of public authorities and local governments and public organizations and activists, trade unions, business, political movements and parties, etc. According to the author, public policy is inseparable from communication and communication mechanisms, which, in fact, make public policy public, it is important to consider communication and its role in public policy. In the process of communication in the field of public administration, a special place is occupied by the exchange of information between leaders and those they govern (or between the political system and the environment, the top and citizens). Its goal is to obtain the consent of the latter and decision-making, legitimation and public support, which is needed by all political systems, even totalitarian ones. There are different positions of the rulers and rulers in the political sphere, but common is the presence of communicative processes, because without them the existence of communication is impossible, especially in modern conditions and in countries where democracy, publicity and civil society. At the same time, further research is needed on the communicative component of public policy, in particular – from the standpoint of citizens and the media, civil society institutions. The development of communication issues in the plane of "power – society" is conditioned by the need to develop communicative processes in modern Ukraine on the basis of world experience and the peculiarities of the ...

In the presented scientific article the basic social and legal problems of the corruption offenses prevention in the Customs Service of Ukraine have been identified and investigated. The propositions of legislation perfection in the area of Customs Service workers' social protection have been made.

The purpose of the study is to investigate the features of the vocabulary of COVID-19 in English, which is an international language of borrowings. The secondary objective is to obtain new data on the emergence of a new vocabulary during the global problem of the COVID-19 pandemic. The method of lexical semantics analysis was used; 77 lexical units within the framework of the socio-political discourse have been considered in the course of the discursive text analysis. The most relevant categories of neologisms associated with COVID-19 were identified, and their word-formation models were analyzed. The active borrowing of COVID-19 vocabulary began from the English language. Based on the changes in the lifestyle, daily routine, and statuses of citizens, five categories and four groups of neologisms have been identified. The results of this study can be used for further analysis of the vocabulary of the COVID-19 period as new lexical units constantly appear and require their consideration within the framework of the linguistic potential and vocabulary of the languages found in the world. The study is important for replenishing the theoretical and practical base in the field of lexicology (processes of neologization, lexical borrowings, semantic features of new lexical units and their functions), media linguistics, journalism, and sociology as it takes into account socio-political factors.

The article is devoted to assessing the international competitiveness of the corporate income tax system based on the approach of the US Tax Foundation, which develops International Tax Competitiveness Index of the corporate income tax (ICI) and takes into account the level of income tax rates, cost recovery, tax incentives and complexity of tax law. According to the analysis of the international ranking of OECD countries, Estonia, Latvia, Lithuania, and Hungary had the highest ICIs in 2019-2020. The main factors that have had a positive effect on their competitiveness are the low top marginal income tax rate, unlimited loss carryback and carryforward, no restrictions on the list of assets subject to depreciation, as well as the use of accelerated depreciation, which allows companies to compensate for a larger share of the initial value of assets, LIFO inventory or at least inventory by the weighted average cost method, no Patent Box; no tax credit for R&D, and low corporate income tax complexity. The calculation of the ICI for Ukraine, based on the approbation of the methodological approach of the Tax Foundation, found that in 2019-2020 Ukraine with a total score of 55.07 took 24th place out of 35 OECD countries. The author characterizes the main components of Ukrainian corporate income taxation in terms of their impact on international competitiveness; in addition, ways to increase ICI are substantiated.

The article examines the phenomenon of Russian patriotism from the point of view of its structure, content and ethno-uniqueness. In modern geopolitical realities, when the problem of forming and maintaining a sense of patriotism becomes one of the priorities of state policy, the theoretical understanding of this value is more rele-vant than ever. The work analyzes various approaches to understanding the content of the concept of "patriot-ism", formed both in pre-revolutionary scientific literature and in the studies of modern scientists. The novelty of this work lies in the use of a comprehensive approach in the interpretation of the value content of patriotic feel-ing, which includes such elements as a sense of belonging to the ethnic community, love for native places, national pride in the achievements of their country, adherence to traditions and customs, respect for the past (history) and native language, readiness to defend the homeland, loyalty to the Fatherland. The study found that patriotism is one of the basic aspects of Russian national identity.