Modern European Researches

The journal is published quarterly both printed and online (open access).
The language of the journal is English (American and British).

№1 / 2016 download

PROGRESSIVENESS OF MASS MEDIA IN THE COURSE OF YOUTH INTEGRATION INTO THE POLITICAL SPHERE OF SOCIETY
Kseniya Ivanova PROGRESSIVENESS OF MASS MEDIA IN THE COURSE OF YOUTH INTEGRATION INTO THE POLITICAL SPHERE OF SOCIETY // Modern European Researches. - Salzburg, 2016. - №1. - P. 6-10.
This paper analyzes the problems of interaction between media, public authorities and civil society to provide positive models of integration of the Russian youth in the political sphere of society. The author argues the role of mass media as the main communicator between civil society and government institutions. The paper presents the viewpoint of the efficiency of modern media to serve public control. The author puts forward the arguments that the effectiveness of such indicators is availability, progressive, independent media. Public confidence in the media depends on their independence and priority information. The obvious facts, that the information field of the media is intended to reflect compliance with the political views of young people's political reality are given. The author analyzes the ways of influencing the media on the formation of political consciousness and political potential of young people. The conditions to avoid informational ideological pressure on the young people are revealed. The author has made suggestions on optimizing the impact of the media information on the process of integration of the youth in the socio-political practices of the Russian society.
PECULIARITIES OF INTERCONNECTION OF SELF-ACTUALIZATION AND PSYCHOPATHOLOGICAL SYMPTOMATOLOGY OF WOMEN AND MEN FROM THE CRISIS FAMILIES
Elena Vysotskaya , Elena Falyova PECULIARITIES OF INTERCONNECTION OF SELF-ACTUALIZATION AND PSYCHOPATHOLOGICAL SYMPTOMATOLOGY OF WOMEN AND MEN FROM THE CRISIS FAMILIES // Modern European Researches. - Salzburg, 2016. - №1. - P. 11-18.
Topicality of studied problem is caused by the growth of research interest to the question of personal self-realization in Ukraine, to the problems of development of woman’s personality at the crisis situations, to ways and opportunities of her self-realization. Especially acute is a question about insufficient level of self-actualization, insufficient adaptation of mental activity of person which causes different “effects of inadequacy”, promotes development of complexes, protection mechanisms and may causes neuro-psychological diseases.
MANAGEMENT SYSTEM INVESTMENT THE ACTIVITIES OF THE COMPANY
Oksana Kolomyts MANAGEMENT SYSTEM INVESTMENT THE ACTIVITIES OF THE COMPANY // Modern European Researches. - Salzburg, 2016. - №1. - P. 18-22.
The article considers a real investment, which forms the basis of investment activity of the enterprise, identified the basic elements and conceptual bases of management of investment activity at the enterprise. The use of the proposed framework in practice, will allow enterprises to create balanced structure of own sources of financing of investment activities, determine their overall value and justify the economic efficiency of their use.
CURRENT AND HISTORICAL DELINEATION OF THE MARITIME TERRITORIES IN THE WESTERN ARCTIC
Andrey Andreevich Tumanov, Tatyana Vitalyevna Kapelko CURRENT AND HISTORICAL DELINEATION OF THE MARITIME TERRITORIES IN THE WESTERN ARCTIC // Modern European Researches. - Salzburg, 2016. - №1. - P. 22-26.
The article considers theoretical issues delimitation of marine areas in the Western Arctic.
COUNTERACTION OF THE JAPANESE ARMED FORCES TO VESSELS OF THE FAR EAST SHIPPING DURING THE GREAT PATRIOTIC WAR
Tatyana Krupa COUNTERACTION OF THE JAPANESE ARMED FORCES TO VESSELS OF THE FAR EAST SHIPPING DURING THE GREAT PATRIOTIC WAR // Modern European Researches. - Salzburg, 2016. - №1. - P. 26-29.
The paper deals with counteraction of the Japanese armed forces to vessels of the Far East shipping during the Great Patriotic War. The author considers ways of defensive freights delivery in the conditions of Japanese blockade of certain passages in the Pacific Ocean. Problems of detention and attacks of the Soviet vessels by Japanese armed forces in the international straits and ports are studied.
INNOVATIVE POTENTIAL OF THE REAL SECTOR AS A FACTOR OF ECONOMIC SECURITY
Elena Lavrova INNOVATIVE POTENTIAL OF THE REAL SECTOR AS A FACTOR OF ECONOMIC SECURITY // Modern European Researches. - Salzburg, 2016. - №1. - P. 30-34.
In the article, the author substantiates the necessity of capitalization of innovative-investment potential of the real sector of economy of Russian regions as a factor of economic security of the country. The author identifies the problems that threaten the economic security of the Russian Federation, highlights the factors that prevent the transition to innovative type of economic development, including insufficient detail on the innovation potential of industrial enterprises. In the article, the author offers a structural modernization of the economy of the country integrated development of domestic industries and territories, making amendments to the legislation in the field of innovation.
TAX PLANNING. OPTIONS OF MANAGEMENT
Tatyana V. Lesina , Evgenia V. Emelyanova TAX PLANNING. OPTIONS OF MANAGEMENT // Modern European Researches. - Salzburg, 2016. - №1. - P. 35-39.
The paper deals with the concept "tax planning" from the position of various authors, the most significant risks of tax planning are allocated. The interrelation of tax planning with management accounting at the different levels of management is established. Elements of accounting policies for management accounting regarding optimization of tax payments are considered. The structure of the tax budget necessary for the correct tax planning in the organization is developed. The idea of interrelation of management of tax planning with system of management accounting is shown.
MODERN APPROACHES TO THE CONCEPT OF PEDAGOGIC DISCOURSE
Zhanbota Baurzhanovna Esmurzaeva, Elena Vladimirovna Novikova , Marina Lukina MODERN APPROACHES TO THE CONCEPT OF PEDAGOGIC DISCOURSE // Modern European Researches. - Salzburg, 2016. - №1. - P. 40-43.
The present article highlights various approaches to the study of discourse and, in particular, pedagogic discourse. The authors present a brief analysis of the definitions of the term "discourse". In addition, the article introduces the discursive model consisting of hierarchically organized modules, namely: axiological, cultural, legal and conventional. The authors presented a brief description of the pedagogic discourse, as a form of institutional discourse, with the characteristics of a discourse. Pedagogic discourse includes didactic texts (school textbooks and anthologies) and texts in communicative situations, if the purpose of communication becomes the content of education and upbringing of the rising generation.
RELEVANCE OF THE SOVIET PHILOSOPHIZING COSMOLOGISTS’ HERITAGE IN THE LIGHT OF MODERN CRITICISM OF THE "STRONG" ANTHROPIC PRINCIPLE (ON THE EXAMPLE OF I. S. SHKLOVSKY AND I. L. ROSENTHAL'S IDEAS)
Pyotr Makukhin RELEVANCE OF THE SOVIET PHILOSOPHIZING COSMOLOGISTS’ HERITAGE IN THE LIGHT OF MODERN CRITICISM OF THE "STRONG" ANTHROPIC PRINCIPLE (ON THE EXAMPLE OF I. S. SHKLOVSKY AND I. L. ROSENTHAL'S IDEAS) // Modern European Researches. - Salzburg, 2016. - №1. - P. 44-50.
The paper justifies the importance of philosophical ideas of the Soviet representatives of cosmological science (especially I. S. Shklovsky and I. L. Rosenthal) against criticism of "strong" option of the anthropic principle. The considerable part of this criticism is based on the fact that teleological interpretation of the specified cosmological principle quite often leads to theology. Modern reconsideration of heritage of these Soviet cosmologists is especially actual, as an alternative teleological treatment of the regularities fixed by the concept "anthropic principle" is the idea "Meta-universe". In this regard the author shows that the question of plurality of the Universes (Metagalaxies), which I. L. Rosenthal and I. S. Shklovsky tried to answer, is both physical and metaphysical, philosophical problem.
FORMATION OF COMPREHENSIVE EVALUATION OF THE EFFICACY OF THE LEGAL STATUS OF A MUNICIPAL OFFICER
Natalia Malyavkina , Evgeniya Matveeva FORMATION OF COMPREHENSIVE EVALUATION OF THE EFFICACY OF THE LEGAL STATUS OF A MUNICIPAL OFFICER // Modern European Researches. - Salzburg, 2016. - №1. - P. 51-55.
The importance of the issue under discussion is determined by a row of problems and gaps in the definition of the legal status of a municipal officer. The purpose of this paper is to provide a comprehensive analysis of peculiarities of formation of comprehensive evaluation of the efficacy of the legal status of a municipal officer. The methodology of the research was based on the most important scientific principles such as systematicity, interdisciplinarity and scientific objectivity which made it possible for the authors to consider the facts under study in their dynamics and interaction. The paper analyzes peculiarities of the formation of the legal status of a municipal officer in Russia, shows the gaps in the definitions of their professional activities and suggests recommendations on improving their performance.
SPECIFICS OF PROCESSES OF POLITICAL SOCIALIZATION AND PARTICIPATION OF YOUTH IN POLITICAL PROCESS
Alexey Melnikov SPECIFICS OF PROCESSES OF POLITICAL SOCIALIZATION AND PARTICIPATION OF YOUTH IN POLITICAL PROCESS // Modern European Researches. - Salzburg, 2016. - №1. - P. 56-60.
The article reveals the problem of the formation and implementation of the political potential of the new generation of the Russian youth. The authors focus on the specifics of the political position of the young people. There is the specific character of the political and social resources of the younger generation as a special cohort of society that has been analyzed. The authors stated that the youth as a socio-demographic group have no certain integrity. The internal social, economic and political differentiation determines their further participation in the social and political life of the country. The authors provide the differentiation of the values of the youth group which stipulate their level of incorporation in the political and social spheres of Russian society. The article presents the results of a number of sociological studies devoted to the integration process of young people in the social and political practices. The level of their interest in political events serves as an indicator of the social and political self-determination of the Russian youth . On the one hand the young people have potential to influence the political sphere of the state, on the other hand, as a vulnerable social and age group, they need support of the government and public institutions. The authors provide evidence of the view that young people are characterized by the lability of consciousness, instability of political orientations and attitudes. These characteristics of the youth group might lead to disorganization and result in protest behavior. The authors justified the prospects of the realization of the political potential of the young people. Political education is of paramount importance in the formation of political subjectivity of the youth in modern Russian circumstances. The authors focus on the objective and subjective factors influencing the processes of political socialization and involvement of the young people in the political process of the country.
USE OF THE PRINCIPLES OF IFRS (IAS) 39 "FINANCIAL INSTRUMENTS: RECOGNITION AND ASSESSMENT" FOR BANK FINANCIAL ACCOUNTING
Svetlana A. Mullinova USE OF THE PRINCIPLES OF IFRS (IAS) 39 "FINANCIAL INSTRUMENTS: RECOGNITION AND ASSESSMENT" FOR BANK FINANCIAL ACCOUNTING // Modern European Researches. - Salzburg, 2016. - №1. - P. 60-64.
Accounting of credit unions significantly differs from accounting of other managing subjects. In this regard, the importance of preparation of financial accounting by credit unions according to requirements of the International Financial Reporting Standards (IFRS) increases. The purpose of the paper is to use the principles of IFRS (IAS) 39, to consider features of financial assets and financial obligations regarding risks (hedging).
TEACHING SPEAKING RUSSIAN TO INTERNATIONAL STUDENTS ILLUSTRATED BY THE TOPIC "ECOLOGY"
Olga Mullinova, Tatyana Mullinova TEACHING SPEAKING RUSSIAN TO INTERNATIONAL STUDENTS ILLUSTRATED BY THE TOPIC "ECOLOGY" // Modern European Researches. - Salzburg, 2016. - №1. - P. 65-68.
The paper is devoted to the problem how to teach speaking Russian to international students. The authors show that the application of communicative approach by a teacher during Russian classes promotes the formation of communicative competence. The model of a lesson, where different types of communicative exercises are used, is presented in this paper.
ISSUE ON THE PROBLEMS OF FICTION READERS’ CLASSIFICATION
Kristina Saraeva ISSUE ON THE PROBLEMS OF FICTION READERS’ CLASSIFICATION // Modern European Researches. - Salzburg, 2016. - №1. - P. 68-72.
The paper describes the history of studying the reader of fiction as a subject in library science and gives common types of readers existing nowadays. It focuses on psychological reasons as the base for personal motivation to read fiction for pleasure. A classification and description of five types of readers is proposed according to their main motives.
TRAINING AS THE MOST EFFECTIVE WAY OF TRAINING SPECIALISTS ON SOCIAL WORK WITH A FAMILY
Gennady A. Senkevich TRAINING AS THE MOST EFFECTIVE WAY OF TRAINING SPECIALISTS ON SOCIAL WORK WITH A FAMILY // Modern European Researches. - Salzburg, 2016. - №1. - P. 73-79.
The relevance of the studied problem is caused by the need of change of forms and methods of teaching at the Ukrainian higher educational institutions. The purpose of the paper is to pay attention of the experts involved in drawing up training programs to efficiency of a training form for the purpose of its obligatory introduction in the university course. The materials of the paper can be used by educational departments of higher education institutions while preparing training programs according to requirements of Bologna Process.
STRUCTURAL-SEMANTIC TRANSFORMATIONS OF PHRASEOLOGICAL UNITS IN V. V. KRESTOVSKY'S NOVEL "THE ST. PETERSBURG SLUMS"
Galina Safyannikova STRUCTURAL-SEMANTIC TRANSFORMATIONS OF PHRASEOLOGICAL UNITS IN V. V. KRESTOVSKY'S NOVEL "THE ST. PETERSBURG SLUMS" // Modern European Researches. - Salzburg, 2016. - №1. - P. 79-82.
The paper deals with structural-semantic transformations of phraseological units in the art text (on material of the novel of V. V. Krestovsky "The St. Petersburg slums"). The purpose of the paper is to research ways of transformation of steady combinations and features of functioning of idioms in the novel. The author concludes that the main ways of transformation of phraseological units in V. V. Krestovsky's work are substitution, a contamination and ellipsis. The materials of the paper can be useful for identification of ways of occasional change of phraseological units and analysis of writer’s idiostyle.
REFLECTION OF A DEFERRED TAX LIABILITY IN THE CREDIT UNION REPORTING ACCORDING TO IFRS (IAS) 12 "INCOME TAXES"
Svetlana A. Mullinova , Natalya Simonyants REFLECTION OF A DEFERRED TAX LIABILITY IN THE CREDIT UNION REPORTING ACCORDING TO IFRS (IAS) 12 "INCOME TAXES" // Modern European Researches. - Salzburg, 2016. - №1. - P. 83-88.
Distinctions in rules of accounting and tax accounting in the international standards lead to various tax consequences, which can affect the subsequent periods. In this regard, the importance of preparation of financial statements by the credit unions for requirements of the International Financial Reporting Standards (IFRS) increases. The purpose of the item is to show the principles of reflection and disclosure of information on emergence of a deferred tax liability in the bank reporting basing on the requirement of IFRS (IAS) 12 "Income taxes".
REFORMING MASS MEDIA IN THE CONTEXT OF DEMOCRATIC TRANSFORMATIONS IN UKRAINE
Gennady A. Senkevich REFORMING MASS MEDIA IN THE CONTEXT OF DEMOCRATIC TRANSFORMATIONS IN UKRAINE // Modern European Researches. - Salzburg, 2016. - №1. - P. 89-96.
The relevance of the studied problem is caused by need of democratic reforms in Ukraine. The purpose of paper is the emphasis of attention of public institutes on reforming of the press – one of the main social communicators. The materials of paper can be useful to staff of the reformed editions and students studying social communications.
GEOPOLITICS OF THE ARCTIC REGION OF NORWAY IN THE TWENTIETH AND EARLY TWENTY-FIRST CENTURIES
Andrey Andreevich Tumanov, Tatyana Vitalyevna Kapelko GEOPOLITICS OF THE ARCTIC REGION OF NORWAY IN THE TWENTIETH AND EARLY TWENTY-FIRST CENTURIES // Modern European Researches. - Salzburg, 2016. - №1. - P. 96-100.
The article is devoted to issues related to the implementation of Norway's geopolitical plans in the Arctic region in the twentieth and early twenty-first centuries
ON THE PROBLEM OF EXPRESSIVE DEPICTIVE FEATURES OF FRANZ LISZT’S MUSIC
Olga Yarosh ON THE PROBLEM OF EXPRESSIVE DEPICTIVE FEATURES OF FRANZ LISZT’S MUSIC // Modern European Researches. - Salzburg, 2016. - №1. - P. 100-103.
The article considers the expressive depictive features of Franz Liszt’s music. The significance of the aspect is determined both by the composer’s specific personality, whose musical thought is inseparable from non-musical associations, and by a great role of descriptiveness in his music, which represented the composer’s idea of musical renovation and progress.
RISKS AND PROBLEMS OF THE HIGHER EDUCATION
Sergey Yudin RISKS AND PROBLEMS OF THE HIGHER EDUCATION // Modern European Researches. - Salzburg, 2016. - №1. - P. 104-108.
The paper deals with the questions of risks in the higher, the analysis of the existing methods of management of educational quality, comparison of practical state at universities with provisions of the law on education, shortcomings of the organization of scientific work. It is shown that educational process has to be considered as a difficult dynamic system on the basis of the theory of accidents. The author offers how to improve quality and demand of university graduates.
MECHANISMS OF STIMULATION OF INVESTMENTS INTO THE ENTERPRISES OF GEOLOGICAL EXPLORATION AND OIL MECHANICAL ENGINEERING
Andrey Zastupov MECHANISMS OF STIMULATION OF INVESTMENTS INTO THE ENTERPRISES OF GEOLOGICAL EXPLORATION AND OIL MECHANICAL ENGINEERING // Modern European Researches. - Salzburg, 2016. - №1. - P. 108-112.
The algorithm of actions for creation of effective market mechanisms of stimulation of off-budget investments into geological exploration is offered. Questions of the state support in area of oil mechanical engineering and consecutive realization of a state policy of decrease in tax burden for the enterprises of an oil and gas complex are studied.