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Abstract : Punishment for the Crimes against Person According the Criminal Code of Poland
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Abstract: This study examines the types of sanctions for crimes against the person provided for by Special part of the Criminal code of Poland (hereinafter referred to as the Criminal code). The system is analyzed and in more detail-certain types of criminal attacks on the person in comparison with the analogous norms of the criminal code of the Russian Federation and the criminal legislation of some other States. The introduction substantiates the relevance of the research, defines the object and purpose of the research. Based on the research, a number of conclusions and recommendations for changing section VII of the Special part of the criminal code of the Russian Federation are formulated. Asked to borrow a positive experience of the Polish legislator to change the order of sections in a Special part of the Criminal code of the Russian Federation, justifies measures to prevent attacks on the person in connection with the pandemic coronavirus in addition the criminal code of Poland and the criminal code – establish liability for evading treatment of a difficult-to-treat infectious disease that is dangerous to others, as well as adopt a Law on the prevention of infection with a difficult-to-treat infectious disease, in which it would be possible to establish compulsory hospitalization, based on a court decision, to appropriate medical institutions for patients with these diseases who evade examination or treatment. Keywords: Poland, responsibility, punishment, sanction, crime, personality, coronavirus. |
Abstract : Practical Experience in Forming Accounting Policies in Accordance with IPSAS by the Russian Universities
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Abstract: This article studies a relatively recent phenomenon for Russian budget accounting - the formation of accounting policies by the Russian educational institutions in accordance with the International Public Sector Accounting Standards. The purpose of the research is to identify the problematic issues that arise during the formation of accounting policies by the Russian universities and to find ways to solve them. Using such methods as analysis and synthesis, comparison, logical and systemic approaches, the author has identified the main problems that arise in the Russian universities when preparing the accounting policies in accordance with International Public Sector Accounting Standards, and suggested ways to solve them. As a result of the research, the article compares the practice of preparing the accounting policies of four Russian universities in order to present the financial statements in accordance with the International Public Sector Accounting Standards, identifies the common problematic issues and suggests ways to solve them. The article draws a conclusion about the similarity of approaches to the formation of accounting policies according to International Public Sector Accounting Standards practice in the Russian universities. The article substantiates the analogy of many problematic issues that arise in this formation, and the identity of ways to solve them. Keywords: Accounting policies, financial reporting, reporting standard. |
Abstract : Multicultural Educational Approach Influence on Student’s Development
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Abstract: Recognition of the need to prepare a person for integrating into a multicultural society has led to the problem of organizing educational activities, which provide mastering both languages and cultures, cultural awareness and readiness for intercultural communication, based on the interest in foreign culture and identity of a person as a bearer of own national culture. University educational activities aimed at solving the task of developing personal and professional qualities of a student, who acts as a citizen of their state, meets the social needs and requirements. The paper aims at exploring the specific features of educational activities based on language-and-culture content. Keywords: Intercultural communication, language-and-culture content, education space, multicultural person, competence, intercultural dialogue. |
Abstract : Depth and Perspective Perception of Flat Images in Static and Dynamic Visual Scenes
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Abstract: The paper shows that a sense of depth can arise from two-dimensional (2D) scenes without the presence of a stereoscopic depth signal. Experimental information was obtained on three-dimensional (3D) visual perception of 2D static and dynamic scenes. The technique is based on fixing the conditions of eye movement during the perception of two-dimensional stimulus scenes. To obtain registration of the depth perception effects, they used volume and spatial perspective of 2D images (3D phenomenon), and a binocular eye tracker. The 3D phenomenon is identified using 3D raster images. It is assumed that the comparison of eye movements during a 3D raster image viewing allows you to identify uniquely the effects of the 3D phenomenon of stimulus planar scenes displayed on the monitor screen. The first part of the work shows the conditions for the emergence of a 3D phenomenon on two plots of dynamic and static scenes. The second part demonstrates the three-dimensional attributes of dynamic scenes with the highlighting of various video components. We emphasize that dynamic and static scenes are obtained directly from TV programs. The proposed graphical and mathematical method of analysis made it possible to show qualitatively the perception of the 3D phenomenon by KFU students and revealed the features of volume observation for planar images without the occurrence of binocular disparity. Keywords: Eye movement, binocular eye tracker, flat images, binocular depth perception. |
