Этнокультурная политика Венгрии в отношении Подкарпатской Руси (1939 – 1944 гг.) в свете теории символической природы национализма (Ethnocultural policy of hungary in relation to Carpathian Ruthenia (1939–1944) in the light of the theory of the symbolic nature of nationalism)

В статье анализируются основные приемы политики венгерских властей, направленной на обеспечение лояльности местного населения Подкарпатской Руси путем пропаганды локальных духовных ценностей на всех уровнях общественной жизни как противовеса прорусских и проукраинских настроений (The article analyzes basic techniques of policy of the Hungarian authorities, aimed at ensuringloyalty of the local population of Carpathian Ruthenia by promoting localspiritual values \at all levels of public life as a counterweight pro-Russian and pro-Ukrainian sentiment

Використання волоконно-оптичних інтелектуальних структур діагностування технічного стану зовнішніх обводів літака

 Article is devoted to the possibilities of usage of the fiber-optic intelligence structure for the diagnosis of the technical conditions of the outside of the airplane. Рассмотрена возможность использования волоконно-оптических интеллектуальных структур для диагностирования технического состояния внешних обводов самолета. Розглянуто можливість використання волоконно-оптичних інтелектуальних структур для діагностування технічного стану зовнішніх обводів літака

РУСИНСКОЕ ДВИЖЕНИЕ В СОВРЕМЕННОЙ УКРАИНЕ (Ruthenian movement in modern Ukraine)(Русинський рух у сучасній Україні)

В данной статье рассматриваются истоки и сущность политической активности в современной Закарпатской области Украины, прогнозы относительно будущей судьбы региона представителей различных политических и общественных сил (This article discusses the origins and nature of political activity in modern Transcarpathian region of Ukraine, the prognosis for the future of the region, representatives of various political and social forces)(У цій статті розглядаються витоки та суть політичної активності в сучасній Закарпатській області України, прогнози щодо майбутньої долі регіону представників різних політичних та громадських сил

Simulation of electromagnetic parameters in a laboratory installation

The paper devoted to the numerical simulation of electromagnetic and heat transfer processes in laboratory installation with two concentric cylindrical electrodes and liquid metal. The electromagnetic and temperature fields of laboratory installation are presented. The results obtained for the laboratory installation can be used in the metallurgical industry for the simulation and optimization of electrometallurgical furnaces. © Published under licence by IOP Publishing Ltd.The authors acknowledge the support of the Russian Science Foundation under the project no. 19-79-00118

Simulation of the electromagnetic processes in a metallurgical furnace with two bottom electrodes

The paper presented electromagnetic processes occurring in an ore reduction furnace with two bottom electrodes. The physical and mathematical formulations of the problem are given, as well as the methodology and algorithm for the numerical simulation of the problem. © Published under licence by IOP Publishing Ltd.The authors acknowledge the support of the Russian Science Foundation under the project no. 19-79-00118

ДИСКУССИЯ ОТНОСИТЕЛЬНО ЭТНОНИМА ВОСТОЧНОСЛАВЯНСКОГО НАСЕЛЕНИЯ ПОДКАРПАТСКОЙ РУСИ КАК ЭЛЕМЕНТНАЦИОНАЛЬНО-КУЛЬТУРНОЙ ЖИЗНИ РЕГИОНА (1939–1944 гг.)

У статті розглядаються основні підходи до визначення оптимального найменування корінного східнослов’янського населення Підкарпатської Русі, які були запропоновані представниками різних ідеологічних напрямів. Використання архівних матеріалів дозволило висвітлити маловідомі факти, що стосуються цієї проблеми. (The article discusses the main approaches to determining the optimal names indigenous Eastern Slavic population of Carpathian Rus, proposed by the representatives of different ideological trends. Using archival materials helped to highlight little-known facts about the problem.

Current Threats to Personnel Security of Modern Enterprises

The aim of the article is to study personnel security as a subsystem of economic security of enterprises, its role in ensuring organizational and management activities of an enterprise in view of the current situation, structural specifics, and personnel fraud, as its significant subjective threat. The article defines the dominance of the personnel security subsystem in relation to other subsystems of an enterprise’s economic security as a fundamental principle in any of its activities. The structural components of personnel security of an enterprise, which are the cause of the existence of a large number of threats, are identified. Objective and subjective threats to its provision are highlighted. The topicality of corporate fraud as a significant subjective global threat to personnel security of an enterprise is substantiated. Two main approaches to defining the concept of corporate fraud are highlighted: the legal (Ukrainian) approach and the broad (world) one. The main trends of the most common types of economic crimes and their impact on Ukrainian organizations are analyzed. The key factors and their influence on committing an economic crime and / or fraud by an employee (fraudster) in Ukraine in 2018 are identified. There proved the necessity of influencing each of the factors that cause economic crimes by encouraging a culture of openness at all levels of the organization, introducing effective control mechanisms and developing a positive corporate culture. According to the 2018 Report to the Nations “Global study on occupational fraud and abuse”, the types and number of cases of corporate fraud in the world are determined, and their structural analysis carried out

Investigation of type-pi 2 geomagnetic pulsations at magnetoconjugate points

Type pi2 geomagnetic pulsations and Alfven wave resonance on night side of magnetospher

THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS

Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates that are known only to managers, accountants and auditors. These are the date of completion of preparation, the date of submission to the Board of Directors, the date of partial disclosure of certain indicators, such as profit, the date of approval of the financial statements by shareholders, etc. As a rule, the reporting date is December 31 of the respective year, although it may be different in accordance with IFRS. Accordingly, the date of publication of the annual financial statements is April 30 of the year following the reporting year. At the same time, a certain period of time elapses between the reporting date and the date of approval of the financial statements. The Bank’s operations are ongoing, and therefore, there is a high probability that new events and circumstances may arise. IFRSs recommend disclosing information about events that occur between the reporting date and the date the financial statements are authorized for issue or the date the financial results or selective information is available. Such recommendations should not be ignored, as this may indicate the concealment of important information or even be classified as fraud. Events after the reporting period are any events, which may be positive or negative, favorable or unfavorable, that occur from the end of the reporting period until the financial statements are authorized vfor issue. The classification of these events depends on the date of their probable occurrence and, accordingly, their impact on the financial statements. In general, these are events that affect the financial statements and require adjustments or events that do not require adjustments. It is worth paying attention to events after the reporting period that may affect the going concern basis. IFRS prohibit banks from preparing financial statements on a going concern basis if events after the reporting period indicate that such an assumption is inappropriate. The decision to use the going concern basis is based on a checklist of going concern triggers and their detailed analysis. The checklist of triggers includes: economic and geopolitical situation; level of income and cash flows of the bank; liquidity and solvency of the bank, as well as current and future profitability; financial position of counterparties; external and internal factors affecting the work of employees. For the financial statements prepared for the year ending December 31, 2021, the war and its consequences are events that do not require adjustment, as they reflect conditions that arose after the reporting period. For example, the company’s assets were damaged as a result of hostilities between the end of the reporting period and the authorization of the financial statements for issue. In accordance with IFRS, any impairment losses will be recognized in the period in which they occur. Accordingly, information on significant losses from asset damage will not adjust the 2021 financial data, but should be disclosed in the notes to the financial statements. The study analyzed the notes to the annual financial statements of banks for 2019-2022

Influence of joule heat and heat of electric arc on the vortex flow in DC arc furnace

The paper devoted to the numerical simulation of processes in DC electric arc furnaces with the bottom electrode. These furnaces have shown higher efficiency, low heat loss, lower components wear and higher quality of steel production. The biggest disadvantage of such furnaces is a high rate of fettle wear near the bottom electrode that connected with electrovortex flow. Electrovortex flows appearing under electromagnetic forces as a result of non-homogeneous distribution of the current density through the liquid conductor. This effect can be observed in many technological processes: Electro slag remelting process (including DC and AC metallurgical furnaces, electrolysis cells and submerged-resistor induction furnaces), arc welding, processes of semiconductor crystals growing, electro vortex engines etc. © Published under licence by IOP Publishing Ltd.Russian Science Foundation, RSF: 19-79-00118The research was supported by Russian Science Foundation (project No. 19-79-00118)