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    217 research outputs found

    Analysis of the budget of St. Petersburg for 2022

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    The relevance of the research topic is to consider the budget of the selected entity in the context of financial independence due to specific goals, objectives and development directions, which differ in each region. According to Article 10 of the Budget Code of the Russian Federation, the structure of the budget system of the Russian Federation includes the budgets of the subjects of the Russian Federation, which play an essential role in implementing the functions and tasks of regional authorities, ensure the socio-economic development of territories. The state is actively pursuing economic policy through the budgets of the regions. St. Petersburg is of particular interest in this study due to the importance of specific areas of industrial, scientific, and technical development both at the level of the subjects of the Russian Federation and at the state level. The study’s object is to the budgetary and legal relations that develop in the process of fiscal activities of public authorities of the subject of the Russian Federation and municipalities. The key purpose is to identify the main parameters that objectively and reasonably describe the region’s financial condition. Analytical, comparative and statistical research methods were used to achieve the goal and solve the problems. The study used regulations, statistical data, and data from open sources. The author concludes that the execution of the budget of St. Petersburg in 2022 is characterised by independence, sustainability and social orientation

    Analysis of developing the St. Petersburg budget from 2020 to 2023

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    The relevance of the work lies in the fact that each subject, as part of the entire Russian Federation, has its budget. This budget is intended to fulfil the entity’s expenditure obligations. The federal city budget was chosen to study the process of forming and distributing funds in this region. The study object was the St. Petersburg budget, the formation and expenditure of funds in this region, like the current state of the budget (its deficit or surplus). The study subject was indicators reflecting the amount of budget revenues and expenditures, like sources of income and expenditure directions of the specified budget. The study aimed to study the revenues and expenditure indicators of the St. Petersburg budget to analyse the formation of budget funds and the direction of their expenditure. The study methods used in this work include specific legal, comparative legal, logical, system-structural, analysis, synthesis and other methods of generalising scientific material and practical experience. This topic was raised by such scientists as O.G. Arkadieva, N.V. Morozova, E.I. Mayorova, and E.Y. Gracheva. The author concludes that when forming the St. Petersburg budget, many factors affecting the economy are considered, including the amount of income for the planned period. The city’s budget is built with a deficit. It is done for the most efficient use of funds. In addition, the approved income and expenses do not match the actual value for the reporting period. The analysis of the budget of St. Petersburg for the past financial reporting period helps to identify and develop the most accurate draft city budget for the next reporting period

    Analysis of the Murmansk Region’s budget execution

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    Every subject of the Russian Federation has its budget, which is intended to fulfil the expenditure obligations of the Russian Federation. Regardless of the budget system level, any budget is determined by three united parties – the formation, distribution and use of a fund of funds, that is, budget revenues and expenditures. The relevance of the chosen topic lies in the fact that it is with the help of the budget that regions can focus financial resources on crucial areas of social and economic development. With the help of the budget, national income is redistributed between industries and spheres of public activity. This topic examines the execution of the Murmansk region’s budget, where finances are allocated, and which areas require high costs. The study subject is the budget of the Murmansk region and all its components. The study object is the system of socio-economic relations regarding the formation and use of a fund of funds. The study aims to consider Murmansk region’s budget execution, which areas require high costs, and which are more economical. The methods used in this study are systematic and comparative analysis, generalisation, description, and modelling. In the study, normative legal acts and the works of I.A. Tsindeliani were used. The authors conclude that there is a shortage in almost all areas of financing

    Legal regulation of the Pension and Social Insurance Fund of the Russian Federation

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    Russia’s pension system is currently in a state of reform and modernisation. New institutions are being formed: basic pensions, pension insurance, accumulative, and occupational pensions. This entails a change in the parameters and structure of the pension system, the content of legal relations and requires the creation of new financial and organisational mechanisms. In legal regulation, the ratio of public and private principles is being transformed with reference to issues of ownership, pension savings, acquisition, and realisation of pension rights, just like the activities of an expanding circle of subjects. In these circumstances, it is necessary to pay increased attention to international standards, compliance with which is an obligation of Russia, as well as the positive experience of foreign states. The economic stability and social efficiency of the pension system are directly affected by both long-term demographic processes and medium-term macroeconomic trends, as well as short-term purely subjective political decisions. In turn, this objectively requires permanent updating of specific legal, economic, and organisational conditions of interaction between insured persons, employers as policyholders (legal entities and individuals) with the state insurer (Social Fund of the Russian Federation). The study purpose was to analyse the legal regulation of the Pension and Social Insurance Fund of the Russian Federation and the directions of its reform. To achieve the purpose and solve the tasks set, such methods as analysis of information and legal sources, generalisation, comparison, historical and logical methods were used. In the course of the study, regulatory legal acts and a number of research works by specialists in this field were used. The author concludes that the Federal Law No. 236-FZ On the Pension and Social Insurance Fund of the Russian Federation dated June 14, 2022 left an imprint on the organisation and activities of this Fund, defined the procedure for its formation in a new way, regulated its main functions and powers in more detail

    The Role of Translated Works in the Repertory Policy of the Azerbaijan State Theatre of Young Spectators (1930–1970s)

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    The relevance of the study of this topic lies in the fact that foreign dramaturgy has always been in the center of attention of the Azerbaijani theater. This interest also applied to the Theater of Young Spectators. The directors of this theater often turned to the works of foreign playwrights to show the Azerbaijani audience the culture, lifestyle, national drama of other countries. From the 1930s to the 70s, the works of many famous world playwrights were staged: Y. Shakespeare, A. Pushkin, N. Gogol, N. Ostrovsky, I. Stock, Yu. Chaplygin, etc. It is true that the creative path of the Theatre of Young Spectators has always been the research object of national theater studies. However, the works of foreign playwrights included in the repertoire of the theater were not studied separately as a study subject. The study subject was foreign dramaturgy included in the repertoire of the Azerbaijan State Theatre of Young Spectators. The study object was the 1930s–1970s repertoire of the Azerbaijan State Theater of Young Spectators. The study purpose was to study the role of translated works in the repertory policy of the Azerbaijan State Theater of Young Spectators (1930s–1970s). To achieve the study purpose and solve the tasks, such scientific methods were used as historical-chronological, comparative, typological. The study used scientific works and articles of such Azerbaijani researchers as Z. Aghayev, N. Babayev, B. Boquslavski, İ. Karimov, C. Mammadov, İ. Novruzov, İ. Zamanli, I. Karimov, I. Ragimli and K. Abdullayev. The article talks about performances based on translated works on the stage of the Azerbaijan State Young Spectators Theatre in the 1930s–1970s. The author tries to show the reasons for giving a special place to the works of Russian-Soviet dramatists among the translated works included in the repertoire of the theater, and to explain the influence of the time on literature. The author noted that the plays written by Russian dramatists during the mentioned period were received with interest on the stage of Azerbaijan, associates this with the fact that these plays resonate with the time in terms of theme, ideas and style, their adequacy to the taste and psychological perception of the Azerbaijani audience, the compatibility of the principles of humanism, internationalism and equality in these stage works with national values

    The Relevance of Studying the Cultural Heritage of the Territory of the Republic of Ukraine

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    The Ukraine’s cultural heritage is of great historical importance for world culture and the study of the history of the formation of Eastern European civilizations. Archaeological research indicates that the territory of modern Ukraine has been actively developed by people for the last 5,000 years. Crimea became the center of the development of the Scythian civilization. In the 4th–5th century, the formation of the Slavic civilization, which later developed into Kyivan Rus, one of the most powerful centers of Slavic culture, began. The culture of the modern Ukraine’s territories developed further under the administration of the Grand Duchy of Lithuania, the Polish-Lithuanian Commonwealth and the Russian Empire. The Ukrainian people have even preserved their identity in the era of their development as part of the Soviet Union. In the topic of the Slavic War between Ukraine and Russia, it becomes extremely urgent to preserve the unique cultural heritage, which is in danger of disappearing during military operations and uncontrolled bombing of the Ukraine’s territory. To date, objects of material cultural heritage of the annexed territories of Donetsk region, Luhansk region, Kharkiv region, Kherson region, Zaporizhian region, Odesa region, and the Crimean Autonomous Republic are located in the immediate zone of potential destruction. The study subject was the tangible cultural heritage of the Republic of Ukraine. The study objects were objects of international, republican, and regional cultural heritage. The study purpose was to actualise the development of research on the Ukraine’s tangible cultural heritage, which is particularly endangered as a result of military actions by the Russian Federation. In the study course, logical, historical, documentary, comparative, and deductive methods of scientific work were used. Materials of archives and statistical data of UNESCO and the Ministry of Culture of Ukraine were used to achieve the purpose and solve the tasks set. The authors conclude that the relevance of the research of the fund of Ukraine’s tangible cultural heritage objects is obvious due to the ongoing military operations on the territory of the country and the use of modern military technologies of high-precision weapons of destruction at long distances. This poses a direct threat to any objects throughout the territory of Ukraine, regardless of their purpose and the causes of potential damage

    Chaos and Harmony in Nature and Art as the Origin of Beauty

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    The relevance of the topic “beauty” is inexhaustible. In this article, it is considered as the unity of two opposites—chaos and harmony. This unity is the basis on which art is built, as an activity inextricably linked with beauty. The study subject was these two concepts, and the study object is the entire aesthetic thought from ancient times, considering beauty as a combination of chaos and harmony. The study purpose was to show how this idea of the unity of two opposites, embedded in the structure of the universe, is the main driving force of any creative activity. Human culture is considered at the same time as a process aimed at harmonizing chaos, and art as an opportunity to give this process expressive forms. In the study, along with the philosophical and aesthetic methodology, methods of other sciences such as hermeneutical, axiological, existential-phenomenological, semiotic, and psychological were applied. When writing the study, there were used a wide range of sources: works of ancient thinkers Hesiod, the pre-Socratics, Plato, Pythagoras, Aristotle, Russian aesthetic and psychological thought of A.F. Losev, V.S. Solovyov, N.A. Berdyaev, Yu.N. Lotman, Yu.B. Borev, L.S. Vygotsky, works of Russian and foreign scientists, including A.V. Voloshinov, Yu.V. Taboyakova, B. Mandelbrot, H.-O. Paytgen, P.H. Richter, N.T. Rymar, G.P. Menchikov, studies in ornament art of V.V. Ivanov, V.N. Toporov, V. Gruzdev, K. Buher, and T.V. Kolchev. The author concludes that the unity of chaos and harmony is represented in art as a natural reality in which opportunity and action are combined. In this strange dyad is the basis of what we call creativity. And all this is contained in the universe, as a certain formula by which the beauty of the world and the beauty of art are built

    Riddles and Mysteries of Grandfather Clocks from the Palaces of Peterhof and Tsarskoye Selo

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    The article is devoted to the conservation and restoration of the upper part of the wooden carved gilded case of the grandfather clock from the White Dining Room of the Grand Peterhof Palace, which lost its expositional appearance as a result of the distortion of its appearance by late multi-layered oil painting, as well as the reconstruction of the lost lower part of the watch case with its subsequent finishing on the basis of an analogue and documentary research. The novelty of the topic lies in the comprehension and understanding by the restorers of the uniqueness of artworks, both at the time of their creation by the authors, and in the individuality of the conditions for their utilitarian use, storage, and exhibition, which were reflected in the distortion of the exhibition view as a result of various negative impact factors. The study subject was the works of European arts and crafts of the 18th century with a wooden base and decoration in the form of combined decorative gilding. The study object was the combined gilding of the wooden case of an 18th-century grandfather clock with a musical mechanism, made in Berlin by watchmaker Konrad Erbar. The study purpose was to identify the author’s finish of the object of restoration and to determine the methods of its conservation and reconstruction in order to return the work of exposition. In the study course, historical-archival, iconographic and comparative-analytical methods were used. The article highlights the process of technology research related to the history of finishing the wooden gilded case of the 18th-century grandfather clock, created by the watchmaker Konrad Erbar; the process of removing late multi-layered layers of oil paints from the author’s finish in the form of decorative combined gilding, conservation of the ground with finishing, reconstruction of various types of gilding on gesso, applying tinting to restoration gesso and gilding are described

    Elements of the Romanian Mythical Space in Advertising

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    For design, the myth is a source that creators turn to in order to translate into everyday life those ideas that we have genetically implanted in us and to which we feel a call or to which we refer at certain times. The myth is for every society an identity known by the vast majority, which is why it is used in design either to repeat the primordial acts of the ancestors unconsciously, or consciously to make connections between the newly created object and the mythological one, which is it ensures credibility, security and success, and, in addition to these, an emotion coming from a more or less profound experience. In order to achieve the research goal and solve the tasks set, the authors conducted quantitative studies and comparative studies concerning the main characteristics of the myth, taking several primitive myths and observing their search in modern times through their use in the advertising sphere. The research used the works of researchers Mircea Eliade, George Călinescu, Mădălina Moraru, Romulus Vulcănescu, Doina Graur. The author notes that turning to the myth in advertising, echoes of the world are vaguely preserved, which can have reverberation among the audience, and thus the impulse to buy is determined by proximity to the world a long time ago, when the heroes of the first great exploits lived in the paradise world of a fairy tale, in which good wins and after the created chaos returns to a state of balance and harmony. The product can be considered as a replacement for fantastic weapons or companions with magical functions that, together with the hero, lead to victory in the final stage or battle. The product, maybe for the client, represents the magic from fairy tales that makes the world of beginnings so attractive and seductive

    Analysis of Nizhny Novgorod Region’s budget execution

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    The budget and tax policy of Nizhny Novgorod Region’s Government in the medium term retains the continuity of the policy of the previous planning period. First of all, it will be focused on the implementation of the main tasks set by the President of the Russian Federation. Considering the high uncertainty in assessing, the consequences of the difficult economic situation in 2020 associated with the introduction of restrictive measures aimed at combating the spread of a new coronavirus infection, the main task of the budget policy for 2021-2023 will be the formation of a realistic forecast of revenue receipts, preventing the adoption of new spending commitments that are not secured by sources of financing, the efficiency of the use of budget funds, as well as ensuring the balance and sustainability of the consolidated and Nizhny Novgorod regional budgets. The study subject was Nizhny Novgorod region’s budget. The study object was Nizhny Novgorod Region’s budget execution. The study’s purpose was to analyse Nizhny Novgorod Region’s budget execution. To achieve this purpose and solve the study tasks, such methods as historical, statistical, logical, and comparative analysis were used. In the course of the study, regulatory legal acts of the legislative power of the Nizhny Novgorod Region, the work of specialists, and publications in the mass media were used. The authors conclude that the priority areas of work of the Nizhny Novgorod Region’s Government in inter-budgetary relations in 2022-2024 will be the control over the implementation by local self-government bodies of Nizhny Novgorod Region’s municipal districts, municipal districts and urban districts of priority areas of budget spending within the framework of the implementation of state policy at the local level and responsible financial policy

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