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This article stresses the importance of a management analysis of operating activities for decision-making at a furniture enterprise. In particular, the possibility of using tools of management accounting — marginal analysis and operational leverage – is considered. The author emphasises technical, organisational, and methodological problems of cost accounting at furniture factories in the Kaliningrad region. The author provides recommendations for conducting a management analysis and developing management...

The article deals with the phenomenon of idealism in 18th century European science. The author focuses on the methods and images of constructing a philosophical model that Kant borrowed from his predecessors. The status of existence of the external world in the space of Berkeley’s philosophy and its influence on Kant’s system are analysed as one of the key issues of idealism. The author seeks to familiarize the reader with the contentious issues relating to the problem of identity of Berkeley’s and...

This article considers the mechanism of financing of political parties in the Republic of Latvia. The author analyses the participation of financial and economic groups in the country’s political life. Key business actors affecting the formation of Latvian political system are identified. It is concluded that, since regaining independence in 1991, business has been a principal source of financing for Latvian political parties. The scope of financing of political parties in the republic depends on...

This article analyses the socio-psychological determinants of corruption and the features of this phenomenon in the 19th century and today. It is concluded that, in the current condition, a more sever criminal penalty can have a greater effect than continuing and costly efforts to reduce poverty and wealth inequality in population. Of significance is the application of the principles of legality and inevitability of punishment for corruption-related crimes. 1. Ширяев В. Н. Взяточничество и лиходательство...

This article examines the connection between establishing the investigation objective and investigative situations at the initial stage of investigation. The author describes the role of investigative situation in establishing the objective of investigation. 1. Волчецкая Т. С. Криминалистическая ситуалогия. М., 1997. 2. Белкин Р. С. Криминалистика: проблемы, тенденции, перспективы. От теории к практике. М., 1988. С. 91—92. 3. Дулов А. В. Тактические операции при расследовании преступлений. Минск...

This article examines the main trends in the development of customer loyalty programmes and describes companies’ approaches to creating and implementing them. The authors identify the challenges facing companies that modify customer loyalty programmes in accordance with the features of the Russian institutional environment. 1. Гордон Я. Х. Маркетинг партнерских отношений. СПб., 2001. 2. Плотникова Е. А., Куликова З. В. Программа лояльности — дань моде или эффективный маркетинговый инструмент //...

The article considers the ethical and anthropological component of double discourse in V. Nabokov’s novel Despair. The author considers the problem of comparison between a person and a thing addressed by Nabokov. Parallels to the doppelganger discussion and ethical criticism in Russian philosophy and literature abroad are drawn. 1. Яновский В. Поля Елисейские: книга памяти // Яновский В. Соч. : в 2 т. М., 2000. Т. 2. 2. Мулярчик А. С. Русская проза Владимира Набокова. М., 1997. 3. Вейдле В. В...

This article studies human resource availability at Kaliningrad regional educational institutions in the first post-Soviet period. Attention is paid to staffing of school after 1991, the measures taken by education authorities to improve the living conditions of teachers, and the aspiration of teachers to increase their knowledge and skills to meet the needs of the changing education systems. Teachers had to not only embark on the current processes of state development and change approaches to the...

This article addresses the choice between long- and short-lived equipment. The author considers the impact of taxation on this choice. The main choice parameters and the comparative effect of taxation are identified. 1. Брейли Р., Майерс С. Принципы корпоративных финансов / пер. с англ. М., 2004. 2. Губанов Р. С. Теория аннуитетных потоков как основа практики эффективных финансовых расчетов // Финансовый менеджмент. 2014. № 5. С. 11—21. 3. Тарануха Ю. В. Конкурентное поведение фирмы в условиях...

This article considers the response of Russian philosophers abroad to Nietzsche’s philosophy in the pages of the Sovremennye Zapiski journal. The philosopher’s ideas addressed in the journal are identified. The author analyses the significance of Nietzsche’s thoughts on certain Russian philosophers abroad. 1. «Современные записки» (Париж, 1920—1940). Из архива редакции : сб. /под ред. О. Коростелёва и М. Шрубы. М., 2010. Т. 1. 2. Бердяев Н. А. В защиту христианской свободы // Современные записки...

This article considers the role of the Baltic republics as partners of the State of Israel in the international arena in A. Lieberman’s period in office as head of the Ministry of Foreign Affairs. The main areas of cooperation in economy and politics, as well as historical features of intergovernmental contacts are analysed. The author stresses the considerable potential of intergovernmental projects given the major differences are overcome, which include the issues of the restitution of Jewish property...

This article discusses the interpretation of legal norms by courts, which consist primarily in understanding the law. The interpretation of the law is often conducted alongside the interpretation of the statute, which requires serious professional and academic training, especially, if it involves the use of constitutional norms, analogy of law, and the principles of law. The authors stress that the courts of the Russian Federation do not create sources of law, but merely interpret them in the framework...

This article analyses certain provisions of the draft rule of the Plenary Session and attempts at answering certain questions arising at courts when considering cases of this category. 1. О судебной практике по делам о преступлениях, предусмотренных статьями 131 и 132 УКРФ : проект постановления Пленума Верховного суда Российской Федерации 2014 г. //Архив Калининградского областного суда. 2. Комментарий к Уголовному кодексу РФ / отв. ред. В. М. Лебедев. М., 2013. 3. Определение судебной коллегии...

This article discusses the problem of organizing the movement of secondary resource flows in the system of reverse logistics flows. Traditionally, Consumption is considered the point of origin for all types of reverse flows, however, the question remains unanswered as to whether the secondary resource flows should be distinguished within them. This problem requires solution for the proper organisation of recycling processes. 1. Pollock W. K. Using Reverse Logistics to Enhance Customer Service and...

This article analyses Berlin’s negative and positive interpretations of freedom and idea of value pluralism. It is concluded that pluralism of values and liberals’ negative freedom results in the problem of relativism and ‘Hobbes/Berlin dilemma’ — the dilemma between individual and collective reasons. The concepts of freedom of L. Wittgenstein’s (Hurly, Pettit) and J. Habermas are considered through the prism of these concepts. 1. Вахрушева Е. А. Что от нас ждут в зарубежных журналах? // Известия...

The article considers the critique of the works of historian Stefan Kieniewicz by modern Polish researchers. The author analyses his role in the Polish historical science. Special attention is paid to the reasons behind Kieniewicz’s turn to Marxism after the Second World War. The author gives examples of differences in the persepctive of historiographers on the historian’s methodological views and the degree to which they were influenced by Marxism. S. Kieniewicz’s characteristic of his own theoretical...

This article considers the socioeconomic characteristics of foreign direct investment and identifies the features of investment activities with foreign capital participation in the exclave region. The author analyses the dynamics of foreign direct investment inflow to the regions of North-West Russia and the industries preferred by foreign investors and identifies the position of the Kaliningrad region among the regions of North-West Russia 1. Официальный сайт Правительства Калининградской области...

This article considers the main provisions of philosophology — the system developed by Grigory Landau, a Russian philosopher abroad. The author identifies the grounds on which the philosopher distinguishes between philosophology and philosophy, as well as the correlation between the notions. The basic elements of the system developed – the motive of thinking and philosopheme — are identified and characterised. These elements are supertemporal, their interaction in the consciousness of a subject is...

This article considers the contentious issues of modern military anthropology, including research methodology. The author focuses on the use of anthropology as a method of historical research since the early 19th century until today. The problem of correlation between the subjective and objective in the objective of historical research is analysed, a promising direction of development of this research field is suggested. 1. Гегель Г. В. Ф. Энциклопедия философских наук. М., 1977. Т. 3 : Философия...

This article considers the main problems of improving the legal regime of the Special Economic Zone through the prism of efficiency increase. The author stresses the imperfection of some provisions contained in the Law on the Special economic Zone. Certain proposals on the legal regulation and law enforcement are formulated. 1. Собрание законодательства РФ. 2013. № 25, ст. 3155. 2. Об утверждении порядка эффективности налоговых льгот : постановление Правительства Калининградской области № 406...

This article explores issues relating to qualifying actions of performed by an authorized representative in collusion with the taxpayer or by those conducting entrepreneurial activities through a figurehead. It is stressed that the Plenary Session of the Supreme Court should clarify these issues through introducing amendments to the existing Resolution No. 64 of December 28, 2006 "On the practice of court application of criminal legislation concerning liability for tax crimes". 1. Статистические...

This article justifies the use of economic dynamics principles in the process of modelling the existing system of household waste accumulation. The authors identify a number of factors relating to the tendency of various organisational manifestations to stable equilibrium of the process of accumulating household waste in containers. The model is based on the linear proportion of changes in parameters describing the quantity of household waste accumulated within one cycle.

In the context of social and philosophical reflection and based on interdisciplinary studies, the article considers megatrends of social development since the development of a producing economy in the world. Following the ideas of V. I. Vernadsky on socionatural development of the world, the author analyses the key megatrends unveiling the contradictory nature of social progress. The development of social life leads to the demise of natural one. The author sug¬gests ways of preserving and developing...

The advance of the population aging process leads to new socioeconomic consequences, including the formation of the so-called sandwich generation — 55-65 year olds, predominantly females, who care for their elderly parents, raise children (or grandchildren), and perform their professional duties. One of the key problems faced by people in this situation is psychological adaptation to the changing life conditions. This article considers changes in the 50-65 year old population in Russia and identify...

This article stresses the need for the deoffshorisation of Russian economy and the creation of an integral system of legal regulation. The authors con-sider the urgent issues and elements of this process, analyse the “anti-offshore” legislation provisions, and suggest avenues for its further improve-ment. 1. О внесении изменений в части первую и вторую Федеральный Налогового кодекса Российской Федерации (в части налогообложения прибыли контролируемых иностранных компаний и доходов иностранных организаций)...

This article considers the amalgamation of N. Bugaev’s arrythmology and G. Leibnitz’s monadology supplemented by G. Cantor’s set theory as the methodological basis of P. A. Florensky’s teaching on future state, which made it possible for the Russian philosopher to create a holistic social and philosophical project – the quintessence of development of a new culture, where the fate of a person and the state are indivisible. In the future state, people are units, Pythagorean numbers, or monads that...

This article examines the features of Constitution Democratic Party formation and the activities of party members within the student community. Based on documents introduced into scientific use, the structure, social composition, and activities of metropolitan student groups of the Constitutional Democratic Party are analysed. 1. Балтовский Л. В. Политическая доктрина конституционных демократов.СПб., 2009. 2. Баранов А. Н. Интеллигенция и конституционно-демократическая партия накануне и в период...

This article addresses the interpretation of social entrepreneurship in the Russian legislation, as well as the introduction of various forms of social entrepreneurship in the Kaliningrad region. The author analyses the cases of social entrepreneurship development in the Kaliningrad region and identifies the problems of interpreting the term “social entrepreneurship” in the Russian commercial law. 1. Барков А. В. Творческое развитие идеи А. Г. Быкова о социальном предназначении предпринимательства...

This article considers specific features of the situational approach to simulating criminal activities relating to human trafficking. The author describes the structure and content of certain elements of a typical information model of human-trafficking crimes. 1. Смирнов Г. К. Методика расследования торговли людьми : дис. … канд. юр. наук. М., 2008. 2. Колесов А. И. Проблемы первоначального этапа расследования торговли людьми, использования рабского труда и связанных с ними преступлений : дис...

This article describes the conditions, resources, and prerequisites necessary for the efficient functioning of small businesses. Based on the theoretical propositions and practical results of productive forces distribution, the authors identify groups of factors of spatial organization of small businesses: national and supranational level, regional level, location, and the entrepreneur. A sequential analysis of the main factors of the small business deployment showed that taking into account all...

This article considers the possibility of philosophical education influencing moral consciousness in the conditions of contemporary societies. The author stresses the relevance of rational approach to moral issues from the perspective of contemporary philosophy and science. The institution of philosophical education is considered as a means to create a foundation for critical and reflective moral consciousness. 1. Апресян P. Г. Мораль // Новая философская энциклопедия : в 4 т. М., 2010. T. 2. С...

This article presents the results of research on motives for entrepreneur-ship. The author examines the psychological criteria for successful business, as well as the social and psychological factors whose influence increase the level of business activity. Special attention is paid to the psychological features of businessmen relating to the level of their ambitions, and the social and psy-chological characteristics of the subject of entrepreneurship. 1. Афанасенко И. Д. Экономика и духовная программа...

This article analyses international investment contracts with Russian participation. The author considers universal and regional contracts and bi-lateral agreements on the encouragement and mutual protection of capital in-vestments. The main guarantees provided to both Russian investors abroad and to foreign investors in the Russian Federation are identified. 1. Инвестиционное законодательство : сборник нормативных актов / сост. Ю. В. Лазарева. М., 2006. 2. Соглашения о защите и поощрении капиталовложений...

This article discusses the functions of anagrams in the philosophical discourse in terms of their general cultural functioning. Thus the study is brought to a more general level, which makes it possible to identify the cognitive mechanisms of anagrams. General conclusions about the functioning of anagrams in the philosophical discourse are made. The author stresses the originality of their structuring (text forming) function, the expansion of discursive semantics created by them and its orientation...

This article provides a legal analysis of personal ownership of estate, parcels of land in homestead villages, and fortified communal land in the village, which was acquired by peasants under the legislative acts of the agrarian reform. Based on a comparison of general civil and peasant legislation, the author emphasises the differences between personal ownership, which replaced the family ownership of a peasant homestead, from private ownership. They related to maintaining a special status of allotment...

This article sets out to define the legal foundations of the notion of “family” and formulates proposals on the need for its statutory recognition to eliminate the uncertainty of legal regulation in the conditions of international integration. 1. Бошко В. И. Очерки советского семейного права. Киев, 1952. 2. Владимирский-Буданов М. Ф. Обзор истории русского права. Ростов н/Д, 1995. 3. Даль В. И. Толковый словарь живого великорусского языка : в 4 т. СПб., 1996. Т. 4. 4. Колесов В. В. Древняя...

This article addresses the problem of discretionary powers of judges and considers the correlation between the notions of judicial discretions and discretionary powers. Based on an analysis of scientific literature, the author identifies the features of discretion powers of judges, as well as the possibilities for their efficient application in the administration of justice. 1. Алексеев С. С. Общая теория права. М., 2009. 2. Аносова М. М. К вопросу о влиянии усмотрения правоприменяющего субъекта...

This article develops a theory of the structure of operational and functional components of the thinking process: the problems of analysing procedural units of thinking are formulated; the content of the “method of thinking” and “technique of thinking” concepts are given a precise definition. The author analyses the content and relational characteristics of procedural units of different types. 1. Гальперин П. Я. Психология как объективная наука. М. ; Воронеж, 1998. 2. Шилков Ю. М. Гносеологические...

The article studies issues relating to the employment of expert systems in the management process. The authors describe the application of activity theory in organisational interrelations. The possibility of considering activity theory as a basis for understanding the essence of management interrelations is analysed. The authors examine the social context of activity theory within he changes in the processes of management interrelations. 1. Леонтьев А. Н. Деятельность. Сознание. Личность. М., 2005...

This article is devoted to the urgent issue of analyzing the innovative potential of an organisation’s employees. The study aims to develop a methodology for identifying the potential at the level of enterprises. The author presents an original method for assessing the innovative potential of an organisation’s employees and a mechanism of its identification. The most significant factors affecting the innovation potential of personnel are as follows: the availability of resources for innovation, susceptibility...

This article addresses government support for education through tax benefits in Russia and some other countries. The author considers the issues of using tax benefits by the subjects of educational relations. It is concluded that it is possible to adopt the international experience in improving the legal regulation on imposing taxes on educational organsiations and granting the subjects of education relations tax benefits in Russia 1. Налоговый кодекс Российской Федерации (ч. 1) от 31 июля 1998...

The article presents the author’s view on modelling an expert system through the implementation of one of social paradigms. Such categories as ‘governance’, ‘leadership’, and ‘leadership management’ are identified as indicators of management interactions. Each of the categories is operationalized and provided with a detailed description, which includes autonomous social resources supporting effective governance in the situation of organizational interactions. 1. Рогатин В. П. Психология контекстного...

This article focuses on the major problems of studying one of the key aspects of the demographic history of the Kaliningrad region – the evolution of mortality rate in urban and rural population. Based on an analysis of statistical data from archival documents, the author considers the dynamics and characteristics of mortality rate. The key mortality rate indicators and the factors behind its decrease in the first half/mid-1950s are identified; the age structure of mortality is reconstructed. It...

This article addresses the topical issues of notarization of a will and the prospects of its development. The author makes proposals on improving the legislation relating to establishing the legal capacity of a citizen. 1. Конституция Российской Федерации : принята всенародным голосованием 12 дек. 1993 г. (с изм. от 30 дек. 2008 г. № 6-ФКЗ, № 7-ФКЗ, от 5 февр. 2014 г. № 2-ФКЗ) // Собр. законодательства Рос. Федерации. 2014. № 9, ст. 851. 2. Основы законодательства Российской Федерации о нотариате...

This article analyses the canonical sources on church property law regulation that are recognized by the state. The author stresses the need to take into account not only the legal but also canonical component in handling property of religious nature. 1. Варьяс М. Ю. Церковное право в романо-германской правовой системе :автореф. дис. … канд. юр. наук. М., 1997. 2. Дорская А. А. Правовое и каноническое регулирование церковно-имущественных вопросов в 1918 г.: от консенсуса к противостоянию // Историко-правовые...

.... Poli R. Descriptive, Formal and Formalized Ontologies // Husserl's Logical In¬vestigations Reconsidered. 2003. Vol. 48. P. 183—210. 17. Scheuer O, Loll F.,Pinkwart N., McLaren B. M. Computer-supported argumenta¬tion: A review of the state of the art // Computer Supported Learning. 2010. Vol. 5, № 1. P. 43—102. 18. Smith B. Ontology // Blackwell Guide to the Philosophy of Computing and Information. Oxford : Blackwell, 2003. P. 155—166. 19. Smith B. Ontology and Information Systems. URL: ...

This article assesses the efficiency of bread storage stores in the Vologda province in the 19th/early 20th century. The author estimates the fill rate of bread storage stores in case of emergency in a concrete province and considers the legal framework for the functioning of bread storage stores. The deficit/surplus relating to the fill rate of bread storage stores 1. Российский государственный исторический архив (РГИА). Ф. 1281. Оп. 3. Д. 102, 122 ; Ф. 1281. Оп. 4. Д. 26, 28, 31, 37—39, 63 ; Ф...

This article deals with the legal regulation, development, and mechanism of consumer loan insurance in Russia. The author presents statistical data of the Central Bank of Russia and identifies the current "bottlenecks" of the banking services market 1. Банковское кредитование : учебник / под ред. А. М. Тавасиева. М., 2012. 2. Банковское дело : учебник. / ред. кол. Н. И. Валенцева, О. И. Лаврушин, И. Д. Мамонова [и др.]. М., 2007. 3. Кроливецкая Л. П., Тихомирова Е. В. Банковское дело:...

This article analyses the articles of the Code of Criminal and Correction Punishments of 1845 and the Code of 1903 concerning fight against bribery. 1. Писарькова Л. Ф. К истории взяток в России. URL: http://vivovoco. astronet. ru/VV/JOURNAL/RUHIST/PIS01.HTM (дата обращения: 30.05.2015). 2. Полное собрание законов Российской империи (ПСЗРИ). Собр. 1. Т. 26. № 20030: «О запрещении Начальникам Губерний принимать от гражданских людей подарки». СПб., 1830. 3. ПСЗРИ. Собр. 1. Т. 27. № 20516: «Об искоренении...

The article stresses that, in the modern world, economic activities have a significant negative effect on environmental security. The human impact on the environment is a result of gross violations of environmental laws. The law enforcement measures introduced in the field of environmental pollution often prove to be ineffective. The complications associated with identifying environmental crimes and concrete offenders result in increasing latency of environmental crimes. There is a need to decrease...