Suchergebnisse

The most important area of the common agricultural policy of the European Union (EU) is the sustainable development of rural territories. The priority of this issue for EU countries due to the emergence of a number of factors (migration of rural population, low incomes in rural areas, the deterioration of the quality of soils and waters, loss of biodiversity, etc.) that negatively affect the development of rural areas. The article describes the experience of the EU to implement the policy of supporting rural development, as well as changing goals and priorities of this policy within the different programme periods. In 2007-2013, around 50% of the funds supplied by the European agricultural Fund for rural development were aimed at the implementation of agri-ecological measures. Moreover, the largest part in the distribution of funds for the development of rural areas in the programme period 2014-2020 are to France (11.5%), Italy (10.5%), Germany (9.5%), Poland (8.8%), Spain (8.4%), Romania (8.2%). It is emphasized that the policy of development of rural territories in the EU for a long period was aimed at providing sufficient quantities of available food and appropriate living standards of farmers, the development and modernization of rural areas and creation of conditions for agriculture in all regions of the EU. Today the most important priorities of rural development policy in the EU are the protection of the environment and the conservation of biodiversity, combating climate change and increase rural employment. EU experience should be considered the government of the Russian Federation in the development and implementation of policies for sustainable development of rural areas. ; Важнейшим направлением единой сельскохозяйственной политики Европейского союза (ЕС) является обеспечение устойчивого развития сельских территорий. Приоритетность данной проблемы для стран ЕС обусловлена появлением ряда факторов (миграция сельского населения, низкий уровень доходов жителей сельских районов, ухудшение качества почв и вод, утрата биоразнообразия и др.), негативно влияющих на развитие сельских местностей. В статье рассмотрен опыт ЕС по реализации политики поддержки развития сельских районов, а также изменение целей и приоритетов данной политики в рамках различных программных периодов. В 2007-2013 гг. около 50% средств, выделенных Европейским сельскохозяйственным фондом развития сельских районов, было направлено на реализацию агроэкологических мер. Причем наибольшая доля в распределении средств на развитие сельских территорий в рамках программного периода 2014-2020 гг. приходится на Францию (11,5 %), Италию (10,5%), Германию (9, 5%), Польшу (8,8%), Испанию (8,4%), Румынию (8, 2%). Подчеркивается, что политика развития сельских территорий в ЕС на протяжении длительного периода времени была направлена на обеспечение достаточного количества доступных продуктов питания и соответствующего уровня жизни фермеров, развитие и модернизацию сельских местностей, а также создание условий для занятия сельским хозяйством во всех регионах ЕС. Сегодня же важнейшими приоритетами политики сельского развития в странах ЕС являются защита окружающей среды и сохранение биоразнообразия, борьба с последствиями изменения климата, а также повышение занятости сельского населения. Опыт ЕС следует учитывать правительству Российской Федерации при разработке и реализации политики устойчивого развития сельских территорий.

The first English-language account of Ivan Morozov and his ambition to build one of the world's greatest collections of modern art.

The purpose of the study is to reveal the consequences of the challenges of the 2020s, namely the COVID-19 pandemic and full-scale invasion of the Russian Federation with partial occupation of territory, migration of population, expansion of zone of battle actions and the threat of aerial attacks for the entire country. All this had an impact on the ballroom choreographic culture in Ukraine.
The methodology is based on the principles of a system-synergistic approach. The main methods applied were participant observation, analysis, generalization and systematization of the authors' many years of dance, organizational and pedagogical experience.
The results. The challenges of the 2020s, namely the COVID-19 pandemic and the full-scale aggression of the Russian Federation with partial occupation of the territory, population migration, expansion of the combat zone and regular missile terror throughout the country, have significantly affected the ballroom dance culture of Ukraine, in particular, changed the country's dance map, limiting and partially making it impossible to hold competitions and training in the combat zone and eastern regions that are unprotected from sudden missile attacks. The socio-political upheaval has prompted the Ukrainian dance community to seek national self-identification, giving rise to the creation of imaginative and meaningful compositions through ballroom dance that would embody the pressing issues of our time, including the themes of war, occupation and the challenges they have caused. At the same time, the national organization system of the ballroom dance tournaments and training process has revealed significant shortcomings. In particular, the problem of upgrading to an international class of dancing in the context of the pandemic and then the war, which was felt in previous years, made it impossible for dancers in the eastern regions of Ukraine to develop, as they were deprived of the opportunity to regularly participate in competitions.
The scientific novelty of the study is to analyze the modern tournament and training system of sports ballroom choreography in Ukraine in the last decade and to identify the problems that hinder the development of this type of dance art and have become especially acute during the challenges of the 2020s.
The practical significance. Some provisions of the article can be used for updating Ukrainian ballroom dance competitions in accordance with current social and political conditions.
Prospects for further research. A number of problems require scientific and theoretical comprehension, in particular, the place of ballroom dance in Ukrainian culture, its philosophy, images, styles, principles and expressive means of dance composition. The methodology of dancer's physical training, based on the peculiarities of sports ballroom dance, requires separate research.

The article deals with peculiarities of conducting forensic economic studies connected with collecting income tax and value added tax as well as the order for recording debt conversion in financial accounting. It discusses methods that are used while conducting the studies, lists the relevant articles of normative acts that regulate the order of recording debt conversion transactions in financial accounting. It also considers a number ofpossible situations for debt conversion transactions, the order of recording them in financial accounting and tax consequences of these transactions. Having analyzed the requirements of the tax legislation, the article claims that debt conversion transactions constitute an object exempt of income tax and vale added tax because: such transactions cannot be classified as obtaining income and do not constitute trade in debt obligations; the transfer of credit debt of one debtor to another is still a liability and not a commodity (work or service); such transactions do not conform with any definition of transactions for the supply of goods, services or factoring. ; Розглянуто особливості проведення судово-економічних досліджень із питань, пов'язаних з оподаткуванням податком на прибуток підприємств і податком на додану вартість операцій з переведення боргу.

We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.

We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.