Eiid European Institute for Innovation Development
Not a member yet
217 research outputs found
Sort by
Analysis of Moscow Region’s budget execution in 2022
No full textThe relevance of the research topic is determined by the fact that each subject of the Russian Federation has its own budget designed to fulfill the expenditure obligations of the subject of the Russian Federation. The study object is the social relations developing in the field of budgetary legal relations in the Moscow Region. The study subject is the legal norms that consolidate the principles of forming the budget of the subject and budgetary legal relations, just like the study of the Moscow region actual budgets for 2021, 2022, Moscow Region’ budget plan for 2023. The study’s purpose is to research Moscow Region’s budget and compare the budget of 2021, 2022 with the budget plan for 2023. The study’s practical significance is in the formulation of conclusions by the authors. Based on the analysed data from the budget of the Moscow Region, it was concluded that the formation of budget expenditures is based on available funds, that is, income and expenses are closely interrelated. Conducting a comparative description of the budget for 2021 and the current 2022, a significant difference in income and expenditure funds of the executed and designated budget was noted, which indicates significant calculations and unplanned spending of funds from the regional budget. The conclusions, together with the above suggestions and recommendations, can be used in teaching the disciplines of Financial Law to students in the areas of training and specialties of the legal profile
Analysis of Zabaikalsky Krai’s budget execution in 2021
No full textThe Zabaikalsky Krai is one of the largest regions of the Russian Far East in terms of resource potential and mining. Therefore, it is relevant to analyse the economic indicators of the budget of this subject of the Russian Federation from the viewpoint of the effectiveness of its execution, considering the development of the subject’s economy. The study object is Zabaikalsky Krai’s budget in 2021. The study subject is Zabaikalsky Krai’s budget execution. The study’s purpose is to analyse Zabaikalsky Krai’s budget execution effectiveness in 2021. The study analysed the Russian Federation budget system, items of income and expenses of Zabaikalsky Krai’s budget in 2021, items of income and expenses of Zabaikalsky Krai’s consolidated budget in 2021, and also revealed the features of the ratio of deficit and surplus of Zabaikalsky Krai’s current and consolidated budget in 2021. The author concludes that in the reporting year 2021, and the year 2020 preceding it, Zabaikalsky Krai’s budget and its consolidated budget are in deficit. However, in comparison with 2020, the indicators of 2021 indicate a significant decrease in the difference between revenues and expenditures of these budgets, which gives grounds for forecasting budget surpluses in the coming years
Conservation and Restoration of the Frame to the Icon of Descent from the Cross of the Main Iconostasis of the Upper Church of the Cathedral of the Vladimir Icon of the Mother of God in St. Petersburg
No full textThe preservation of the Church’s cultural heritage is one of the most important tasks of the society today. The historical main Baroque iconostasis of the Cathedral of the Vladimir Icon of the Mother of God in St. Petersburg is a unique work of art of its kind, created in the middle of the 18th century by the famous F. Rastrelli. The Iconostasis needs conservation and restoration, and must be preserved in accordance with museum principles as an architectural monument of federal significance. The study object was the frame for the icon Removal from the Cross of the main iconostasis of the upper temple of the Cathedral of the Vladimir Icon of the Mother of God in St. Petersburg. The study purpose was the conservation and museum restoration of the frame for the icon Removal from the Cross of the main iconostasis of the upper church of the Cathedral of the Vladimir Icon of the Mother of God. This article describes the questions of attribution, conservation and restoration of the frame to the icon of Descent from the Cross, which is an important element in the complex of historical and cultural heritage of the Cathedral of the Vladimir icon of the Mother of God
Conservation and Restoration of Still-Life Painting of the 20th Century
No full textThe relevance of the topic covered in this article is due to the importance of preserving cultural heritage in the modern world, since many objects of material cultural heritage are destroyed as a result of aggressive environment, improper handling and storage. And, therefore, in order to preserve them, it is necessary to create special conditions for the storage of art monuments, as well as to perform their conservation and restoration in a timely manner. The study subject was O.K. Tatevosian’s still-life of 1958 that was made in the technique of oil painting. The purpose is to preserve and restore the 1958 O.K. Tatevosyan’s still-life. This article describes the conservation and restoration activities aimed at preserving the picturesque still-life of the 20th century by O.K. Tatevosyan. The complexity of these activities is due to the presence of a large number of surface contaminants, the main of which were dangerous and extremely difficult to remove fly deposits, as well as the thinness of the author’s layer
Quantitative and Qualitative Aspects of the Formation of Traditional Applied Art of Mstera in the Epoch of Mass Digitalization
No full textWith the advent of the 20th century and the arrival of new diverse artistic forms and trends, digital, network, and interactive art became an integral part of modern society. Digital art should be understood as an activity in creativity based on the use of modern information technologies, where the product of activity is the latest types of copyrighted or modified works of art presented in a network environment using computer technologies. This article is devoted to modern trends and forms of perception of traditional applied art, in particular, the art of Mstera, which are associated with the general cultural and technical changes of modern times. The author analyzes the relevance of the concept of digitalization on the example of Mstera’s lacquer miniature painting. The author concludes that the use of digital technologies in traditional ancient art is possible but only with a competent selection of methods to build work on the art work, where the applied will prevail over the “virtual.
The Essence of Corporate Income Tax
No full textTaxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of the financial results of economic activity, determined by the difference between the revenue from the activities of the farm and the losses incurred. The study’s relevance is due, on the one hand, to the great interest in the topic of corporate income tax in modern science, and on the other hand, to its insufficient elaboration. Consideration of issues related to this topic has both theoretical and practical significance. The study object is the income tax. The study subject is the taxation of corporate profits. The study aims to examine the content and role of income tax in the tax system of the Russian Federation. The methodological basis of the study is scientific, general scientific methods such as analysis, synthesis, etc. The study’s theoretical basis was Russian scientists’ works taxation. The author concludes that the main task of the tax authorities is to monitor compliance with tax legislation, the correctness and completeness of tax calculations and mandatory payments, and timely payments to budgets of various levels of the Russian Federation
The Legal Basis of the Russian Monetary System
No full textThe monetary system is one of the main factors regulating the impact of the state on the economy, determining the methods and possibilities of stabilising inflation and negative trends. The modern monetary system is a collection of credit money and the institutions that issue, distribute, circulate, and coordinate it. The main institution of the monetary system is the banking system. The process of globalisation unfolding in the world is leading to the elimination of borders between national monetary circulation systems. As a result, a single financial space and a global capital market are being created. The Russian economy cannot stay away from the process of global integration. Isolation has a negative impact on domestic market reforms. The study object is social, economic and financial relations in the sphere of functioning of the monetary system. The study subject is the fundamentals of the monetary system of Russia. The purpose aims to examine the Russian monetary system. The study used methods such as analysis, synthesis, generalisation, as well as statistical, graphical and comparative methods. The author concludes that monetary systems are subsystems of the general formation of the economic system. The monetary system operates within the framework of general and special monetary legislation and is subject to the general legal norms of the company. One of the special indicators is the monetary base, which includes cash in circulation, including cash at the cash desks of commercial banks, funds in the Reserve Fund of Claims and funds on correspondent accounts of the Bank of Russia in commercial banks. The analysis of the dynamics of the money supply did not reveal significant trends. Aggregate demand is unlikely to put upward pressure on inflation. It is established that the regulation of monetary circulation, entrusted to the Bank of Russia, is performed according to the main directions of monetary policy, is formed and approved in accordance with the procedure established by the Law on Banks
Problems of Calculating Value-Added Tax
No full textThe value-added tax is a regulatory federal tax. The article discusses value-added tax. The concept is given, as well as common mistakes that Russian citizens make when calculating VAT. The value-added tax is defined in this paper as one of the central federal taxes, which has both problems and solutions. The concept of “Paper VAT” is given, and the meaning of its role in the tax system is revealed. The issue is raised about the need to amend the Tax Code of the Russia, which would reduce tax losses in the future. The authors conclude that today, VAT is one of those taxes that is not fully regulated by the state. The modern Russian tax system has many problems that hinder the effective implementation of VAT tax administration. These problems are different
Protecting Ukraine’s Critical Infrastructure from Drone Threats: The Role of Security and Defence Forces
No full textIn the current conditions of the growth of technological threats, the problem of protecting critical infrastructure (CI) facilities from UAVs is gaining particular importance. The growing use of UAVs in various fields, namely, military conflicts, intelligence activities, terrorist attacks and sabotage, creates new challenges for the national security systems of Ukraine. In the context of the ongoing aggression against Ukraine, uncrewed aerial vehicles have become one of the key means of conducting combat operations, reconnaissance, and sabotage activities. The study examines the growing threat of uncrewed aerial vehicles (UAVs) to Ukraine’s critical infrastructure (energy, transport, defence) amid ongoing hybrid warfare. UAVs are increasingly used for strikes, reconnaissance, and sabotage, demanding urgent improvements in detection, neutralisation, and legal frameworks. The research analyses technical solutions (electronic warfare, AI-driven systems), regulatory gaps, and interagency coordination challenges. Findings highlight the need for a multi-layered defence combining electronic countermeasures, air defence, and cyber capabilities, alongside updated laws to regulate UAV use. International cooperation and advanced technologies (swarm interceptors, sensor networks) are identified as critical for resilience. The study proposes legislative reforms, enhanced interagency synergy, and adoption of global best practices to fortify Ukraine’s infrastructure against evolving drone threats
Two Paradigms in the History of Pedagogy
No full textThe study aims to analyse pedagogical teachings from various historical periods and to compare the classical (philosophical-theological) and non-classical (socialisation) paradigms in the history of pedagogy. The article is devoted to the problem of paradigm comprehension of pedagogical doctrines from the 17th to the 20th century. It is shown that in the history of pedagogy, the classical (philosophical-theological) and non-classical (socialisational) paradigms were distinguished, and at the turn of the 20th and 21st centuries, pedagogical thinking began to gravitate towards the post-non-classical (informational) paradigm. It is explained that the classical (philosophical-theological) paradigm is part of the history of pedagogy. It is explained that the classical (philosophical-theological) paradigm in the history of pedagogy was marked by the centralisation of pedagogical teachings on issues of spiritual education and the nature-conformity of schooling. Within this paradigm, education was understood exclusively as a gradual path of bringing out the individual abilities of the human soul and improving them with the aim of a person’s knowledge of his fateful destiny and its realisation in earthly life. It is noted that the intensive movement of reformist pedagogy at the turn of the 19th and 20th centuries, despite not being unified, caused a large-scale socio-pedagogical turn from the classical (philosophical-theological) paradigm to the non-classical (socialisational) one. It is also noted that within the socialisation paradigm, education was conceived as a creative organisational force to create an environment favourable for developing the human personality. It illustrates the pedagogical works of Jan Comenius, Konstantin Ushinsky, Pedro de Alcantara, Anton Makarenko, and other prominent teachers of the world, who reflected the most expressive ideas of the era