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SOCIAL CAPITAL AND PLACE OF CHARITABLE ASSISTANCE EXPENSES IN IT: OVERVIEW AND ACCOUNTING IMPLEMENTATION

100%
Zhygley I., Syvak O.
International Journal of New Economics and Social Sciences
|
2016
|
vol. 3(1)
308-319
PL
W artykule przeprowadzono analizę ekonomiczną ujęcia teoretycznego koncepcji kapitału społecznego. Oprócz tego, autor określa mejsce kosztów odnośnie systemu charytatywnej pomocy społecznej w kapitale społecznym, a także przedstawiono specyfikę ewidencji kosztów w systemie rachunkowości.
EN
In the article author analyzes the theoretical content of the concept of social capital, taking into account the economic point of view. Furthermore, the author defines the place of charitable assistance expenses in the social capital, as well as the peculiarities of reflection of these expenses in the accounting.
RU
В статье проанализировано теоретическое содержание концепции социального капитала с учетом экономической точки зрения. Кроме того, автором определено место расходов на оказание благотворительной помощи в социальном капитале, а также выявлены особенности отражения данных расходов в бухгалтерском учете
2
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Hybrid war as a form of modern international conflicts and its influence on accounting development

81%
Zhyhlei I., Legenchyk S., Syvak O.
Przegląd Wschodnioeuropejski
|
2020
|
vol. 1
191-205
EN
The article is devoted to the study of hybrid warfare, as well as its influence on the reflection of business transactions in the accounting system. The study was conducted using the following research methods: analysis; synthesis; logical method; systematization, comparison, generalization, historical method. As a result, the features inherent in modern hybrid wars, including Ukrainian-Russian, as well as the specifics of accounting that arise during hostilities with emphasis on accounting features in enterprises whose assets were under the direct influence of hostilities, in particular, in the uncontrolled territories of Luhansk and Donetsk regions of Ukraine.
3
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THE IMPACT OF VISUALIZATION TECHNIQUES ON STUDENT’S LEARNING VOCABULARY

81%
Kolodii O., Kovalchuk I., Syvak O.
International Journal of New Economics and Social Sciences
|
2017
|
vol. 6(2)
359-367
PL
Artykuł przedstawia proces wizualizacji i jego rolę w nauczaniu. W tej pracy wizualizacja jest uważana za nowoczesną metodę nauki słownictwa języka obcego. Zidentyfikowano główne zalety stosowania tej metody w nauczaniu słownictwa języka obcego. Ustalono główne techniki wizualizacji, które są skuteczne dla studentów.
EN
The article shows the phenomenon of visualization and its role in the process of learning as well as focuses on visualization as the modern method to learn foreign language vocabulary. The current study is designed to outline the main advantages of using the visualization in learning foreign language vocabulary as well as to highlight vocabulary teaching techniques based on visualization that are effective for students.
RU
Статья раскрывает процесс визуализации и его роль в обучении. В данной работе визуализация рассмотрена как современный метод изучения иноязычной лексики. Выделены основные преимущества использования данного метода в изучении словарного запаса иностранного языка. Определены основные приёмы визуализации, которые являются эффективными для студентов.
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