Eiid European Institute for Innovation Development
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Analysis of Revenues and Expenditures of the Budget of a Constituent Entity of the Russian Federation Using the Example of St. Petersburg in 2023
No full textThe relevance of this study’s topic is essential since all countries rely on income and expenses. Income refers to funds or tangible assets that the state receives from any activity over time. The study object is the financial system of the Russian Federation. The study subject is the analysis of income and expenses of the Russian Federation and the St. Petersburg budget. The study aims to analyse the financial revenues and expenditures of the Russian Federation’s budget. Statistical, logical, comparative and deductive methods were used to achieve the research goal. The study used regulatory legal acts of the Russian Federation, methodological materials and verified Internet sources. The author concludes that the implementation of the budget of St. Petersburg in 2023 is characterised by independence, sustainability and social orientation. The budget shows the size of the financial resources needed by the state and the actual reserves available. When fixing specific spending directions, the percentage of expenditures by industry and territory expresses the state’s economic policy
Creation and Preservation of Cultural Heritage in the Past and Present: A Philosophical Study of Klironomy
No full textThe problem of preserving cultural heritage is one of the “eternal”, always urgent problems of scientific thought. Currently, the urgency of this problem is reinforced by the fact that the era of vandalism and the deliberate destruction of cultural heritage has not disappeared at all. The so-called “cancellation culture” leads to such phenomena as the demolition of monuments to “wrong” historical heroes. The article is devoted to the phenomenon of the emergence and preservation of cultural heritage. It is shown that the cultural heritage itself is constantly changing during historical processes. It is demonstrated that intangible cultural heritage plays a huge role in the lives of countries and peoples. Reliance on cultural heritage creates the foundations of an ethnic group’s national identity. At the same time, professional artists have often created people’s cultural heritage in historically recent times. The article provides examples of the creation of cultural features of the Scots and Basques, European peoples with strong self-awareness. The features of preserving the cultural heritage are shown
The concept and principles of the budget process
No full textOne of the key management tools is the budget, allowing you to allocate resources and control their use. The budget process effectiveness directly affects the standard of living of the population and its quality, which are the main conditions for realising human potential and, as a result, a factor in developing the territory. The study object was social relations arising in financial law. The study subject was the concept and principles of the budget process. The study aims to analyse the concept and principles of the budget process comprehensively. The study’s methodological basis comprised historical, comparative-legal, formal-logical and systemic-structural methods. The author concludes that at the federal level, the requirements for the publication of budget documents are solved by publishing them in the media and on the Internet on the Unified Portal of the Russian Federation’s budget system. To ensure transparency in the Russian Federation’s budget system, the Ministry of Finance has developed Methodological Recommendations to inform citizens about the Russian Federation’s subjects and local budgets. These recommendations are a significant tool for implementing initiative projects and forming relevant budget information by the financial authorities of the Russian Federation’s constituent entities. The situation is different at the regional level
The Studies in Preserving Cultural Heritage: The Methodological Apparatus of the New Sciences of Theoretical Klironomy
No full textAt the beginning of the 21st century, it became apparent that the formation of separate sciences corresponded to the basic directions of preserving cultural heritage. However, the classical trends—restoration, conservation, renovation, revitalisation and reconstruction—only solve tangible heritage problems. The study subject was the development of the klironomic sciences’ complex in preparing the second edition of the author’s monograph on klironomy. The study object was the methodological apparatus of theoretical klironomy. The study aimed to identify additional theoretical klironomic sciences in jurisprudence, ethnology (social anthropology) and futurism. Analytical, historical and comparative research methods were used to achieve the set purpose of the study. The study used scientific articles by experts in cultural heritage, philosophy, archaeology, and law, as well as some works by the article’s author. The article presents the methodological framework of three new theoretical scientific fields of klironomy, the science of cultural heritage—juristic (legal), ethnic and futuristic klironomy. The author concludes that these new scientific directions require their development and inclusion in the complex of sciences on cultural heritage to train specialists in these fields of human activity
Analysis of Kirov region’s budget for 2021
No full textThe budget of a constituent entity of the Russian Federation (regional budget) is a form of formation and expenditure of funds for the financial year intended to fulfil expenditure obligations of the relevant constituent entity of the Russian Federation. Regional budgets are the most critical indicator of the current state of affairs in the regions. They make it possible to assess the quality of the distribution of finances in the system, detect flaws and inconsistencies in the system, make adjustments and improve the efficiency of the system’s current state. The study subject is the norms of law governing relations in forming and implementing the budget of the subject. The study object is the budget of the Kirov region. The study aims to study the budget execution of the Kirov region. To achieve this goal and solve the research tasks, scientific methods such as analytical, systematic, comparative and statistical were applied. The study used normative legal acts, statistical data and the work of researchers in regional economics. The author concludes that the approved and executed budget assignments 2021 vary greatly. It should be borne in mind that such a difference in indicators is caused by circumstances that could not have been predicted when drawing up the budget plan of the Kirov region for 2021
Goffredo Petrassi, Nonsense no. IV. Ideational Subtlety, Sound Expression, and Solutions for Conducting Approach
No full textThe music of the twentieth century is characterised by stylistic diversity, given by “the unprecedented complexity of structural composition, the extremely heterogeneous character of artistic creation and the fast change of writing technique” of “...ardently searching for the new, based on the development of tradition, sometimes on its denial”, such as the trend of scientific substantiation of the creation process. One of the features of each European musical culture faced with the pressing trends of modernity was to keep a balance between assuming a “high level of writing technique and the appeal to national and universal traditions.” In this context, the secular choral composition of Goffredo Petrassi offers a synthetic picture of the infiltration and adaptation of the composing options of modernity in the Italian interwar and postwar musical space. The conducting approach of the songs dedicated to vocal ensembles is influenced by many factors, including the understanding of the sound language used by the composer, the compositional and writing techniques, or its reference to the poetic background to which it appeals. The present study proposes several solutions for the conducting interpretation of the madrigal Nonsense IV by Goffredo Petrassi, starting from the stylistic analysis of the score and the reporting of music to the semantic content of the text
Three Monuments, One Fate. Research on the Cultural Heritage of Socialism in Bulgaria
No full textThe socialist regime in Bulgaria left behind many monuments whose fate is a problematic issue for any government to resolve after the democratic changes. This study examines three of the most representative monuments of this legacy in Sofia—the Mausoleum of Georgi Dimitrov, the monument of “1300 Years of Bulgaria” and the Monument of the Soviet Army. Their fate is similar in many respects. All three monuments have been removed from the urban environment, but this does not solve the issue of the empty spaces left behind, which continue to be associated by Bulgarian society with places of historical memory. They have failed to transform into sites of other significance, and their historical, cultural and touristic potential remains untapped. To address the issues presented in the study, it is crucial to refine the legal framework and state strategies related to preserving cultural heritage. In the study, a comparative analysis of documents on the three monuments is made, using sources from state archives, the official website of the Sofia Municipality, the monographs of N. Paskalev, G. Gergov, etc. The study continues the author\u27s monographic work on the significance and perspectives of the Mausoleum of Georgi Dimitrov in the contemporary urban environment
Features of the Central Bank’s activities at the present stage of Russian Federation development
No full textThis article examines the legal situation and its elements, like the practical activities of the Central Bank of the Russian Federation. The role of the Bank of Russia is enormous: the stability and growth of our country’s economic potential depend on its work. It ensures financial stability in Russia, develops the economic policy of the supreme federal executive authority, maintains the national currency, and implements monetary policy and stability. It also performs monetary issuance. Its primary function is to protect and ensure the ruble’s stability, etc. The place of the Central Bank is enormous and is determined by its legal status in the banking system of the Russian Federation. The legal status of the Central Bank is unique; therefore, it is necessary to consider the elements of the legal position of the Central Bank, which have their uniqueness. The study object was social relations arising from the legal status and practical implementation of the functions and powers of the Central Bank. The study subject was the norms of Russian legislation regulating the legal status and practical work of the Central Bank. The study aimed to research the legal situation, its elements and the practical activities of a unique public law institution. The study used analysis, induction, abstraction, generalisation, etc. Private scientific methods – the normative legal analysis method, the formal legal method, etc. – are used in the work process. To achieve the purpose and tasks of the study, various sources were used, namely various regulatory legal acts that disclose the legal status of the Central Bank, scientific articles, textbooks, and Internet resources, including the works of A.M. Borisova, S.N. Keramova, E.Y. Gracheva, N.I. Khimichev, and E.V. Pokachalov. The author concludes that the Central Bank has a significant impact on the economic situation in the Russian Federation. The author defined the Central Bank’s legal status as a unique public law institution, as it calls itself this way on its official website
Against the Background of Revolutions, Religious Fanaticism, and Pressures ‒ Satirical Magazine (Iranian Period of “Molla Nasreddin” Magazine)
No full textAzerbaijani cartooning evolved in close connection with European and Russian satirical literature and media, adapting to the local cultural environment and developing both national and international artistic forms. It occupies a unique place in the history of world caricature, positively influencing the formation of satirical press and graphics in Central Asia, Tatarstan, Crimea, the Caucasus, and especially Iran, and has played an invaluable role in the advancement of political satire. The research adheres to the principles of historicity and chronological sequence, utilizing historical-comparative and art analysis methods. It highlights the contributions of Azerbaijani satirical media, writers, publicists, and especially cartoonists, from the perspectives of enlightenment, national revival, progress, and freedom. The study analyzes cartoons that carry a deep social and political weight, educational content, psychological impact, national color, sarcasm, reproach, and criticism. The scientific and theoretical study of Azerbaijani caricature – an essential part of global visual art – alongside research into the artists who contributed to this field, the genre’s modern popularity, and its recognition within society, underscores the importance of this art form and confirms the relevance of this topic. Our main goals in this research are to: undertake a deeper study of Azerbaijani caricature and its sphere of influence; conduct fundamental research into this genre; assess the role of the satirical press in advancing the art of caricature; identify the key features of national caricature traditions; and analyze the work of artists in this field, with particular focus on the publication of the satirical magazine “Molla Nasreddin” in Tabriz in 1921, which boasted a rich tradition of caricature. Additionally, we aim to highlight the positive impact and prestige of “Molla Nasreddin” on Iranian satire, emphasize the press’s role in the development of caricature, and outline the main stages of this evolution in chronological order. The research covers the various forms and stages of development within satirical graphics and caricature, examining the content, form, style, and artistic techniques of caricatures published at that time. The creativity and works of Seyid Ali Behzad, Molla Nasreddin’s leading artist, are also a focal point. The research’s scientific novelty is underscored by the problem’s formulation, demonstrated through solid evidence and analysis
Czech Musicologist Karel Dichtl
No full textKarel Dichtl is a Czech musicologist whose scientific works are mostly unavailable to the public and, therefore, little known. During his professional career, Karel Dichtl worked as a teacher in primary schools and lectured at 13 universities in the Czech Republic and abroad. However, the focus of his tireless activity lies in creating musicological scientific writings, primarily focused on opera works between the 18th and the 20th centuries. In addition to scientific texts, he also writes pedagogical and poetic studies. Sophisticated language expression, meaningful stylisations and logical structure characterise his work. His original works gained recognition and appreciation in foreign scientific communities and should also be known in the domestic academic musicological environment