"Fairyland": Kin’s domain as a place of utopia and experiment

The article focuses on kin's domains - plots of at least one hectare, which became so called since the early 2000s, after the publication of the series of books by Vladimir Megre - Ringing Cedars of Russia. Megre described his meeting with the Siberian hermit Anastasia and her nostalgic stories about the kin’s domain settlements of the Vedic Russia. Readers, inspired by this narrative of the 'golden age', tried to create this utopia in different Russian regions - according to the followers, there are more than 500 such settlements. Kin's domain is usually organized on agricultural land and needs the entire infrastructure, so practical skills, technical knowledge and creativity are valued by the participants. In many ways, such settlements follow the global trend of ecovillages as laboratories of sustainable development, autonomy, harmonious coexistence of man and nature, spiritual development and healing. The author shows how the economic and ideological crisis of the 1990s determined the rise of alternative teachings and the enthusiasm of builders of a bright future. At the same time, many active participants of first ecovillages and kin's domains followed the Soviet discourse, emphasizing the significance of Soviet morality and creative self-activity. The article is based on the field studies conducted in 2008-2021 in kin's domain settlements and at the meetings of Anastasians, and on the Internet sources

Targeting the principle implementation in the system of social support

Purpose: The article aims to identify the actual problems of implementing the principle of targeting in the social protection system in Russia and to develop a set of measures to transform the mechanism of its provision based on a differentiated approach, which implies not only differences in the size of social transfers, but also on various forms of such support. Design/Methodology/Approach: As the basic approaches of the study there were chosen the theory of social investment and the conception of result-based budgeting. The study suggested the development of a more effective financial support system, the substantiation of a differentiated approach to the organization of a social system based on a single method by determining the degree of financial vulnerability of citizens and the development of methodological recommendations on the use of financial instruments to strengthen the targeting of social protection of needy citizens. Findings: The article substantiates that the necessary condition for the transformation of the social protection system to strengthen the social and financial security of needy citizens is the development of a differentiated approach in the provision of social support measures. Practical Implications: The results of the study can be implemented into the management of social protection in order to improve its efficiency and effectiveness by using the targeting of social transfers based on clear criteria of need, the differentiated approach implementation in determining the measures of social support through the use of "map of social support of citizens", expanding the application of social contract technology. Originality/Value: The set of measures proposed in the study will make it possible not only to adjust and direct social support to really needy recipients and to differentiate the volume of the support provided, but also to create conditions for the recipients of targeted protection to self-sufficiency, which, in turn, will contribute to the poverty reduction.peer-reviewe

Created-by-current states in long Josephson junctions

Critical curves "critical current - external magnetic field" of long Josephson junctions with inhomogeneity and variable width are studied. We demonstrate the existence of the regions of magnetic field where some fluxon states are stable only, if the external current through the junction is different from zero. Position and size of such regions depend on length of the junction, its geometry, parameters of inhomogeneity and form of the junction. The noncentral (left and right) pure fluxon states are appeared in the inhomogeneous Josephson junction with increase in the junction length. We demonstrate new bifurcation points with change in width of the inhomogeneity and amplitude of the Josephson current through the inhomogeneity.Comment: 7 pages, 8 figure

BUILDING AN EFFECTIVE SYSTEM OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF RETAIL TRADE

Very often among the current problems of owners and the management of the organization there is a full misunderstanding of results of activity in comparison to the spent resources, impossibility or big difficulties at control of implementation of plans and decision-making for effective correction of a situation. The main scientific and practical result of article in definition of a technique of creation of effective system of management accounting. A methodological basis of a research were the provisions and conclusions created in scientific works of domestic authors. Application of recommendations will allow to increase effective management of the enterprise

BUILDING AN EFFECTIVE SYSTEM OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF RETAIL TRADE

Very often among the current problems of owners and the management of the organization there is a full misunderstanding of results of activity in comparison to the spent resources, impossibility or big difficulties at control of implementation of plans and decision-making for effective correction of a situation. The main scientific and practical result of article in definition of a technique of creation of effective system of management accounting. A methodological basis of a research were the provisions and conclusions created in scientific works of domestic authors. Application of recommendations will allow to increase effective management of the enterprise

MANAGEMENT ACCOUNTING IN THE FORMATION OF DISTRIBUTION COSTS IN RETAIL TRADE

The article considers the essence of management accounting costs in retail organizations. In the market economy, commercial enterprises to achieve efficiency in the production implement a system for managing economic activities. The management accounting system allows to estimate efficiency of production and effectively control costs of the organization

MANAGEMENT ACCOUNTING IN THE FORMATION OF DISTRIBUTION COSTS IN RETAIL TRADE

The article considers the essence of management accounting costs in retail organizations. In the market economy, commercial enterprises to achieve efficiency in the production implement a system for managing economic activities. The management accounting system allows to estimate efficiency of production and effectively control costs of the organization

THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS

Trade organizations in modern conditions of managing has significantly increased the role of profit. Search of reserves of increase in profit and profitability is possible only on the basis of analysis and economic justification of expenses and income. These categories are the main objects of management accounting in trade. The subject of research is the trade organization. The purpose of the study is to determine the influence of management accounting on the profit growth of the organization. The main scientific-practical result is the formation of control algorithm for profit trade organization. The methodological basis of the research was the views and conclusions formed in scientific works of domestic authors. The conclusions and recommendations presented in the paper, can be used at reading lectures and seminars in management accounting