PRAGUE GROSCHEN IN THE RESEARCH OF CZECH NUMISMATICS

The aim of the article is a comprehensive analysis of the formation, development and current state of research in Czech numismatics of the XIX - early XXI centuries in the context of coinage, penetration and use of Prague groschen as a means of payment in Central and Eastern Europe in the late Middle Ages and early modern times. The research methodology is outlined by the principles of scientificity, historicism, objectivity, and the main methods used in the study were historiographic analysis and historiographic synthesis, as well as general scientific methods of generalization and systematization. The scientific novelty is determined by the attempt to comprehensively analyze and generalize the historiographical achievements of Czech numismatics in the context of the problem of the participation of Prague money in the circulation of Central and Eastern Europe in the fourteenth and sixteenth centuries. The process of formation, development and current state of Czech and Slovak numismatics in the study of chronology and geography of Grossi pragenses penetration into the coin markets of Central and Eastern Europe in the XIV-XV centuries are considered. The authors have singled out periodization of the historiographical process of numismatic research of the outlined problem is formulated and substantiated, the range of issues that need further study and scientific interpretation. Conclusions. The analysis of the historiographical work outlined in the topic of the article allows distinguishing three consecutive periods of numismatic research on the issue of minting and circulation of Prague groschen. The first period of Czech and Slovak historiography of the problem covers the 80's of the XIX - 30's of the XX century. Beginning with sporadic attempts to describe and register the known types of Prague groschen minted by Czech kings from Wenceslas II (1278-1305) to Ferdinand I (1526-1562). At the beginning of the twentieth century, these studies grew into purposeful scientific cataloguing, study, and systematization of metrological indicators of coins, details of their images, legends, and countermarks. Special studies of the preconditions for the preparation and conduct of the monetary reform of Wenceslas II, the rate of coins minted by him, and the peculiarities of the issuance policy of this monarch were begun. At the same time, a description of the stamp versions of Vladislav II's money (1471-1516) was initiated. However, the technical imperfection of the equipment for visual inspection and photo-fixation of numismatic material at that time often caused incomplete or inaccurate data. The second period of numismatic research on our topic covered the 1950s - early 1990s. At this time there is not only an expansion of the study of the history of minting and circulation of Prague groschen but also qualitative changes in the methodology of numismatic research. The stamp varieties and chronology of the issue of Prague groschen, including those minted during the reigns of John of Luxembourg, Wenceslas IV and Charles IV, Wladyslaw II, and Louis I, have been studied. Scholars described and analyzed countermarks (overprinting) on coins, drew attention to the historical and art analysis of the iconography of Prague groschen; the quality of coinage. The third, modern period of development of Czech and Slovak numismatic studies on the history of minting and circulation of Prague groschen began in the first half of the 1990s. This historiographical period differs from the previous ones primarily by the intensive replenishment of the database of numismatic sources on the topic. On the other hand, the study of coinage and circulation of Prague groschen from purely historical or numismatic grow into interdisciplinary, increasingly numismatists, to search or confirm data, use not only relevant methods of numismatics (methods of stamping and comparative analysis, topography of treasures and individual coins). allocation of periods of money circulation, methods of analysis of the composition of coin treasures), complex methods of special historical disciplines, but also modern non-destructive methods of natural sciences (Physico-chemical analysis of coin metal, spectral research, etc.). Technical perfection of modern devices used by scientists for visual inspection and macro photography of coins facilitates complete research. The current stage of research of Czech numismatists in the field of our problem is characterized by a combination of research efforts in the study of some theoretical and applied issues of minting and circulation of Prague groschen. In particular, data on recently discovered treasures of Prague groschen are published, the history of their minting in the archaic period (1300-1385) is studied, and little-known and previously unknown variants of stamps of these coins are studied. The new source base describes the technological and typological features of numerous coinage varieties of Prague groschen of Wenceslas IV (1378-1419) and Ferdinand I (1526-1562), coins are arranged in detail by type and catalogued. A separate area of numismatic research became the issue of counterfeiting Prague groschen.

CONTRIBUTION OF ZAVOLZHSKY ORPHANAGE № 2 IN ELIMINATING HOMELESSNESS IN THE CHUVASH ASSR

In post-revolutionary Russia, the scale of child homelessness and adolescent neglect, which resulted from October 1917, the events of the First World War and the Civil War, devastation of the national economy, unemployment, the mass spread of social diseases and other social upheavals, caused serious concern to the Government of the country. A number of legislative acts are adopted that create a legal and organizational basis for combating the social evil of homelessness (creation of children’s militia, children’s social inspections, commissions on juvenile affairs, labor communes and camps, orphanages, remand houses, as well as the emergence of public organizations). A separate area of the authorities’ work in this direction is massive organization of child care and foster care institutions throughout the country; in a number of national regions, including the Chuvash ASSR, the number of orphanages and children’s towns partially solved the problem of homelessness growth, but did not eliminate it. The conducted research reveals the contribution of Zavolzhsky House № 2 under the Ministry of Education of the Chuvash ASSR in solving the problems of combating, preventing and eliminating the social evil of homelessness in the Chuvash Region. Timely measures for organizing the life of orphans and semi-orphans made it possible to consider the Chuvash ASSR a region that successfully coped with the state task of eliminating homelessness in the Soviet Russia.

P-O17 The Royal Stoke Green Pathway: a method to undertake safe UGI surgery during the COVID pandemic

Background During the first wave of the COVID pandemic surgical services we paralysed globally, with cancellation of an estimated 28-million operations during the first 12 weeks. Worryingly, surgical patient with COVID were reported to have unacceptably high peri-operative mortality, approaching 25%. However, there was an urgent clinical need to progress with category 1 and 2 operations, to prevent disease progression and avoidable morbidity and mortality from non-COVID pathologies. During the second and subsequent waves of the pandemic it was vital to protect patients from peri-operative COVID whilst undertaking urgent surgery safely. Methods Our centre developed a ring-fenced 'Green Pathway' for category 1 and 2 patients requiring surgery. Patients were treated in physically separate area of the hospital, with no interaction between COVID and non-COVID patients, healthcare staff or facilities. Patients self-isolated for 14-days prior to admission, and had pre- and peri-operative COVID RT-PCR tests. We assessed outcomes for patients immediately prior to the introduction of the Green Pathway (1/10/2020) and following implementation (31/12/2020) to assess safety. Textbook outcomes for pancreatoduodenectomy were compared to assess safety and quality. Other data suggests that UGI surgery couldn't continue in other hospitals from December 2020. Results There were 47 admissions to surgical HDU following category 1 and 2 upper GI operations during the study; 31 pre-pathway (PP) implementation, and 16 green pathway (GP) patients. Median age 66-years (43-78 range) PP vs 65-years (range 42-74) GP, median ASA 3 vs 2. Median HDU length of stay (LOS) 5-days vs 7-days, and median hospital LOS 11.5-days vs 9-days for PP vs GP respectively. There were 6 cases of peri-operative COVID in PP cohort, and 1 in GP (contract following discharge). There was no mortality within either cohort. For the subgroup of patients undergoing PD: 10 patients PP, 6 patients GP, textbook outcomes were achieved in 90% vs 67% PP vs GP. Conclusions The implementation of the Green Pathway at our institution enabled continuation of surgery for patients with category 1 and 2 operations during the COVID pandemic with a significant reduction in peri-operative COVID infection, no mortality and no increase in length of stay. The TO rate was lower with the GP (not statistically significant), but our 4-year institution TO rate is 70.3%, comparing favourably to other studies. This pathway has enabled safe continuation of urgent surgery during the pandemic and could be a model for adoption in other centres especially if there is resurgence of COVID cases during the coming winter.

Exploring Psychotypology as an Affective factor of Cross-Linguistic Influence: Case of Algerian Multilingual Learners

Multilingualism has established itself as a separate area of research in linguistic studies for the two last decades. Therefore, the present study aims at examining Algerian Multilingual students’ perceptions of linguistic distance i.e., psychotypology, between their first Language Arabic and Second language French and third language English. It focuses on the role of psychotypology as a constraining factor of cross-linguistic influence in third language acquisition that may lead to the activation of the background languages in the production of L3 English. Therefore, the researcher used a mixed research method to explore which typological or psychotypological languages L1 Arabic or L2 French would be the source of language transfer in L3 production. Forty students participated in this study, and data was gathered through a psychotypological questionnaire. The results of a qualitative and quantitative analysis showed students perceive French as a closed language to English in most the language aspects and they used it to fill a linguistic gap in their English production. It also showed that psychotypology is a complex concept that would affect students’ language choice in L3 production as well as a crucial factor in determining the source language of transfer. The findings indicated that further investigations of Psychotypology in L3 production are necessary.

Problems and directions of improving the insurance of agricultural crops and plantings of perennial plantations against the risks of natural emergencies

The simultaneous existence of two interrelated forms of state aid - subsidizing classical agricultural insurance and compensation for damage to affected regions from the federal budget - requires understanding the basic principles of interaction and assessing the mutual impact of these areas of support. The purpose of the study is to identify the problems of the development of crop insurance and planting of perennial crops against the risks of natural emergencies. The research was carried out in the context of insurance statistics of Russian regions using generally accepted methods. The conducted research revealed the negative dynamics of a significant decrease in the volume of crop insurance of agricultural crops in 2016-2020. Regional authorities in the conditions of a single subsidy are not interested in the independent distribution of funds allocated by the state for the development of agricultural insurance. This is due to the fact that when the agricultural sector has significant losses as a result of the impact of natural disasters, the practice of introducing an emergency regime by the region is widespread. Which gives grounds for receiving compensation for half of the amount of damage directly from the federal budget. This determines the main problem of the development of classical agricultural insurance - the lack of expediency and material interest in this mechanism of protection of property interests both on the part of producers of agricultural products and on the part of regional authorities. In this regard, a brief justification was given for the feasibility of transforming the mechanism for providing direct assistance to the regions from the federal budget into a separate area of crop risk insurance in case of a natural emergency. This line of support will complete the classic multi-risk agricultural insurance.

The strength of the communication elements of pneumatic tires as composite material

The mechanical properties at the boundary of the distribution of the rubber matrix and metal and fabric fibrous materials as a separate area in the mechanism of crack inhibition and its effect on the durability of pneumatic tires during the accumulation of damage during operation are considered. Experimental studies on the stratification of the elements of the composition of the tire material in samples made from different parts of the car tire. The strength at the contact boundary "rubber matrix-fibers of metal cord" and between the fibers of the cord, which allows to assess the total strength of the tire material as a composition of reinforcing elements and the matrix in the accumulation of damage created during operation, artificial the nature and behavior of the rupture of the samples during the tests, the morphology of fracture on the surface of the interaction of the reinforcing fibers of the wire with the rubber matrix was evaluated.

Exploring Psychotypology as an Affective factor of Cross-Linguistic Influence: Case of Algerian Multilingual Learners

Multilingualism has established itself as a separate area of research in linguistic studies for the two last decades. Therefore, the present study aims at examining Algerian Multilingual students’ perceptions of linguistic distance i.e., psychotypology, between their first Language Arabic and Second language French and third language English. It focuses on the role of psychotypology as a constraining factor of cross-linguistic influence in third language acquisition that may lead to the activation of the background languages in the production of L3 English. Therefore, the researcher used a mixed research method to explore which typological or psychotypological languages L1 Arabic or L2 French would be the source of language transfer in L3 production. Forty students participated in this study, and data was gathered through a psychotypological questionnaire. The results of a qualitative and quantitative analysis showed students perceive French as a closed language to English in most the language aspects and they used it to fill a linguistic gap in their English production. It also showed that psychotypology is a complex concept that would affect students’ language choice in L3 production as well as a crucial factor in determining the source language of transfer. The findings indicated that further investigations of Psychotypology in L3 production are necessary.

Innovative Forms of Experience Services in Business Activities

Recently, due to the global coronavirus pandemic infection caused by SARS-CoV-2 people were not able to meet their needs for obtaining positive impressions, emotions, memories by visiting global tourist places due to geosocial restrictions, which led to the establishment of new vectors of economic activity in the national market and the popularisation of Ukrainian experience services. The purpose of the study is to consider the experience services, not only as a mechanism of social and psychological rehabilitation of a person, but also as an alternative tool for the development of entrepreneurial activity in the field of entertainment. In order to obtain objective results in determining the essence of experience services and indicators that hinder its development in Ukraine, the study used system analysis and scientific generalisation. The paper also discusses the main directions of development of the market of experience services in the field of conservation. The study analyses destructive factors of an economic, organisational, regulatory, and administrative nature that can negatively affect the dynamics of development of the relevant service sector. The dual nature of mechanism for regulating economic and social relations in the experience economy was defined, namely: ordering public relations, the purpose of which is the creation and consumption of the final product of experience services by customers – obtaining emotions, impressions, experience (commodity market) and regulating processes aimed at implementing a set of measures, the tasks of which are the establishment of artificial circumstances, a scenario for a potential client to receive a product (impressions, emotions), for example, transportation, creating conditions for rapid movement from one location to another, etc. (market for the production of services). The service market for programming experience and the service market for delivering experience have been separated, which can become a vector of financial, organisational and investment development of both the protected industry and the separation of a separate area of business activity in the hospitality industry

The place of local government bodies in the system of public governance of tourist activity in the conditions of financial decentralization

The paper states the gradual revival of tourism, both in Ukraine and in the world. That is why we believe that tourism, especially in the western and southern regions of our country can become a significant driver of economic development of local communities. For the rapid and successful development of the tourism industry in Ukraine, it is necessary to find internal reserves to increase demand for domestic tourism products, increase ways to meet consumer demands for content, diversity and quality of tourism and recreation services. It is determined that the system of management of the tourism industry in the context of decentralization in Ukraine is disorganized, built on lobbying principles, consists of different in number and quality of officials, has insufficient funding and misuse of allocated funds. The importance of creating a decentralized management mechanism in the conditions of decentralization, which will be effective even with minimal funding of the tourism industry, different number of employees in this field and will ensure a high level of their professionalism. It is proposed to create tourist departments at the regional and local levels; training and retraining of specialists-managers, who in connection with the position will perform the assigned powers in the field of tourism. A separate area is the improvement or change of the law on tourism adopted in 1995, which does not fully meet modern realities and requires comprehensive changes that would meet the interests and modern needs of society. We believe that it is very important that tourism should be planned on a comprehensive basis, taking into account all aspects of legislation relating to other sectors that have a direct or indirect impact on it.

Kozhukhova T.V., Lezhnenko L.I., Liadska V.V. EXPORT OPERATIONS OF MANUFACTURING ENTERPRISES AS AN OBJECT OF ACCOUNTING AND AUDITING

Objective. The objective of the article is to determine the export operations of manufacturing enterprises as an object of accounting and audit. Methods. In the research process the following general scientific methods and techniques of cognition were used: methods of comparison, generalization and analogies to substantiate the definition of export operations of industrial enterprises as an object of accounting and audit; abstract-logical — to justify the separation of export operations into a separate audit area in order to improve the quality of audit control. Results. Based on the results of the research, the differences between export operations and operations carried out by manufacturing enterprises in the domestic market have been determined; the goals and objectives of accounting of export operations have been clarified; it is substantiated that the audit of export operations of manufacturing enterprises is a separate area in the general audit system; detailіzation and systematization of general audit tasks was carried out in terms of export operations auditing of manufacturing enterprises to assess the effectiveness of the accounting and internal control system, to confirm compliance with current legislation and the reliability of reporting; the goals and objectives of the audit of export operations have been determined; the need to develop a methodology for export operations auditing of manufacturing enterprises-exporters have been substantiated. The practical significance of the results is the possibility of their use in the practice of audit firms. Key words: export operations, accounting of export operations, audit of export operations, manufacturing enterprises, audit firms.