Pub Date : 2022-06-30DOI: 10.26565/2311-2379-2022-102-02
K. Oriekhova, O. Golovko, O. Khrystoforova, M. Efymenko
COVID-19 pandemic conditions led to a number of risks for financial security on both macro and on macro levels. Since quarantine continues, the influence of risks on the financial security of Ukraine and business entities is significantly increased. The government has implemented a set of measures to prevent the dissemination of COVID-19 diseases on the territory of Ukraine. However, the dynamic movement of the epidemic situation, the negative consequences of the action of measures and the deployment of the global economic crisis require an operational response to the threats of financial security. In modern conditions, the introduction of legal and regulatory changes, state financial support and organizational and economic mechanisms are essential financial security tools. Special attention is required to determine the impact of crisis phenomena on the financial security of business entities of Ukraine. Risk accounting should be based on practical recommendations for reducing financial security threats, ensuring financial sustainability, meet financial needs and the protection of financial interests of both Ukraine and business entities. The article examines both the definition of the concept and the financial security system of business entities and the influence of state regulation on the processes of opposition to the dissemination of the Pandemic COVID-19, overcoming the consequences and prevention of bankruptcy and liquidation of business entities. For the period 2021-2024 The influence of the risks of the Pandemic of COVID-19 on the financial security of the Ukrainian economy and business entities are rated. This may be the main tool for ensuring financial security under the COVID-19 pandemic. The latest trends in the introduction of modern digital technologies, taking into account the risks of financial security on macro and on macro levels.
{"title":"Features on providing enterprise financial security in the Covid-19 pandemic","authors":"K. Oriekhova, O. Golovko, O. Khrystoforova, M. Efymenko","doi":"10.26565/2311-2379-2022-102-02","DOIUrl":"https://doi.org/10.26565/2311-2379-2022-102-02","url":null,"abstract":"COVID-19 pandemic conditions led to a number of risks for financial security on both macro and on macro levels. Since quarantine continues, the influence of risks on the financial security of Ukraine and business entities is significantly increased. The government has implemented a set of measures to prevent the dissemination of COVID-19 diseases on the territory of Ukraine. However, the dynamic movement of the epidemic situation, the negative consequences of the action of measures and the deployment of the global economic crisis require an operational response to the threats of financial security. In modern conditions, the introduction of legal and regulatory changes, state financial support and organizational and economic mechanisms are essential financial security tools. Special attention is required to determine the impact of crisis phenomena on the financial security of business entities of Ukraine. Risk accounting should be based on practical recommendations for reducing financial security threats, ensuring financial sustainability, meet financial needs and the protection of financial interests of both Ukraine and business entities. The article examines both the definition of the concept and the financial security system of business entities and the influence of state regulation on the processes of opposition to the dissemination of the Pandemic COVID-19, overcoming the consequences and prevention of bankruptcy and liquidation of business entities. For the period 2021-2024 The influence of the risks of the Pandemic of COVID-19 on the financial security of the Ukrainian economy and business entities are rated. This may be the main tool for ensuring financial security under the COVID-19 pandemic. The latest trends in the introduction of modern digital technologies, taking into account the risks of financial security on macro and on macro levels.","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45688908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.26565/2311-2379-2022-102-08
T. Merkulova, O. Nikolaeva
Global trends indicate that at the current stage of European countries’ integration, the processes of unification of taxation and tax administration, and the convergence and harmonization of tax systems are taking place. Therefore, for thorough studying of these phenomena, it is important to classify countries according to the parameters of fiscal systems and tax policy. Our analysis of the tax indicators of European countries on the main groups of taxes according to the methodology of ESA 2010 develops the research in this field. The analysis was carried out by clustering methods in order to identify common and different features in the tax systems of European countries. This study covers 30 European countries for the periods 2018 and 2020. This paper focuses on the analysis of three main indicators of tax revenues. According to the ESA 2010 methodology, these are taxes on production and imports (D.2), current taxes on income and property (D.5), and net social contributions (D.61). Cluster analysis of the tax-to-GDP ratio was performed using a hierarchical agglomerative method and the method of k-means using software R Studio and STATISTICA 7.0. As a result, 5 clusters have been obtained. They are characterized by the following average values: 1) the cluster with the lowest total tax-to-GDP ratio, where income taxes predominate; 2) the cluster with the highest total tax-to-GDP ratio, high tax ratio on income and property, and low social contributions; 3) the cluster with an average tax-to-GDP ratio and the largest social contributions; 4) the cluster with an average tax-to-GDP ratio and the predominance of taxes on production and import; 5) countries, where all analyzed tax groups have a roughly equal ratio to GDP. The classification carried out for 2020 data revealed some insignificant changes in the clusters’ composition. These changes can be considered as a result of the tax policy to counteract the effects of the pandemic.
{"title":"Cluster analysis of tax indicators in Europien countries","authors":"T. Merkulova, O. Nikolaeva","doi":"10.26565/2311-2379-2022-102-08","DOIUrl":"https://doi.org/10.26565/2311-2379-2022-102-08","url":null,"abstract":"Global trends indicate that at the current stage of European countries’ integration, the processes of unification of taxation and tax administration, and the convergence and harmonization of tax systems are taking place. Therefore, for thorough studying of these phenomena, it is important to classify countries according to the parameters of fiscal systems and tax policy. Our analysis of the tax indicators of European countries on the main groups of taxes according to the methodology of ESA 2010 develops the research in this field. The analysis was carried out by clustering methods in order to identify common and different features in the tax systems of European countries. This study covers 30 European countries for the periods 2018 and 2020. This paper focuses on the analysis of three main indicators of tax revenues. According to the ESA 2010 methodology, these are taxes on production and imports (D.2), current taxes on income and property (D.5), and net social contributions (D.61). Cluster analysis of the tax-to-GDP ratio was performed using a hierarchical agglomerative method and the method of k-means using software R Studio and STATISTICA 7.0. As a result, 5 clusters have been obtained. They are characterized by the following average values: 1) the cluster with the lowest total tax-to-GDP ratio, where income taxes predominate; 2) the cluster with the highest total tax-to-GDP ratio, high tax ratio on income and property, and low social contributions; 3) the cluster with an average tax-to-GDP ratio and the largest social contributions; 4) the cluster with an average tax-to-GDP ratio and the predominance of taxes on production and import; 5) countries, where all analyzed tax groups have a roughly equal ratio to GDP. The classification carried out for 2020 data revealed some insignificant changes in the clusters’ composition. These changes can be considered as a result of the tax policy to counteract the effects of the pandemic.","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45066852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.26565/2311-2379-2022-102-03
B. Bezzubko, L. Bezzubko
The aim of the article is to study the implementation of European standards in the field of transportation of solid household waste (SHW). The relevance of the study is associated with the lack of coverage in the professional literature of the issues of solid household waste management in Ukraine, the transition to European standards in this area. During the study, methods of comparison, analysis and synthesis were used to determine the features of solid household waste management in Ukraine and the EU countries. The recommendation approach was used in the process of drafting proposals for the transition to European standards for solid household waste management. The analysis of the current state of SHW management in Ukraine has identified the following trends: growth in the volume of SHW; the composition of SHW is becoming more diverse; positive attitude of the population towards greening the collection of SHW. The main problems in the system of municipal enterprises engaged in the transportation of solid household waste and in the system of public administration in the field of waste management were identified. When comparing European and national legislation in the field of SHW transportation, the legal framework and basic principles of waste management were described. Comparing the experience of waste management in Ukraine and abroad allowed to identify the gap in the scale and pace of creating a SHW management infrastructure. The article proposes measures to improve the national SHW management system: determining the stages of development of SHW management systems; intensification of the transition to the organization of the separate waste collection and the process of implementation in Ukraine of European legislation in this area.
{"title":"Transition to european standards in the field of transportation of solid household waste","authors":"B. Bezzubko, L. Bezzubko","doi":"10.26565/2311-2379-2022-102-03","DOIUrl":"https://doi.org/10.26565/2311-2379-2022-102-03","url":null,"abstract":"The aim of the article is to study the implementation of European standards in the field of transportation of solid household waste (SHW). The relevance of the study is associated with the lack of coverage in the professional literature of the issues of solid household waste management in Ukraine, the transition to European standards in this area. During the study, methods of comparison, analysis and synthesis were used to determine the features of solid household waste management in Ukraine and the EU countries. The recommendation approach was used in the process of drafting proposals for the transition to European standards for solid household waste management. The analysis of the current state of SHW management in Ukraine has identified the following trends: growth in the volume of SHW; the composition of SHW is becoming more diverse; positive attitude of the population towards greening the collection of SHW. The main problems in the system of municipal enterprises engaged in the transportation of solid household waste and in the system of public administration in the field of waste management were identified. When comparing European and national legislation in the field of SHW transportation, the legal framework and basic principles of waste management were described. Comparing the experience of waste management in Ukraine and abroad allowed to identify the gap in the scale and pace of creating a SHW management infrastructure. The article proposes measures to improve the national SHW management system: determining the stages of development of SHW management systems; intensification of the transition to the organization of the separate waste collection and the process of implementation in Ukraine of European legislation in this area.","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48593353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.26565/2311-2379-2022-102-04
N. Parkhomenko
Given the trends of 2020-2021, namely changes in the lifestyle of the world's population due to quarantine restrictions, it should be noted that the market of smokehouses, grills, barbecues and accessories to them was changed significantly. The study considers the segmentation of producers of smokehouses, grills and barbecues by type of product (gas, electric, coal) and consumer use (commercial and domestic). The dynamics of development of the world market of smokehouses, grills, barbecues and accessories to them in 2015-2025 is characterized (according to forecasts). The analysis of the regional structure of production and sales is carried out. The key players in the world market of smokehouses, barbecues, grills, barbecues and accessories to them were identified. Innovative solutions of manufacturers in recent years in this market were presented. It is concluded that the global and Ukrainian market of barbecues and grills is showing a positive trend in recent years, i.e. it has opportunities for growth as the number of restaurants and hotels increases and more and more people choose barbecue food. Priority steps are proposed for the entry of Ukrainian producers of smokehouses, grills, barbecues and accessories to them, which are not world market leaders in foreign markets. It is noted that it is difficult for Ukrainian producers to compete for the expansion of foreign markets. However, an effective tool in this case is the development of an effective marketing strategy, as well as the transfer of some tasks from the marketing of foreign markets to outsourcing. Accordingly, the identification of trends and prospects for the world market of smokehouses, grills, barbecues and accessories allows Ukrainian producers to develop and implement an export strategy to increase competitiveness and introduce the latest innovative technologies.
{"title":"Trends in the world market of smokehouses, grills, barbecue and accessories to them","authors":"N. Parkhomenko","doi":"10.26565/2311-2379-2022-102-04","DOIUrl":"https://doi.org/10.26565/2311-2379-2022-102-04","url":null,"abstract":"Given the trends of 2020-2021, namely changes in the lifestyle of the world's population due to quarantine restrictions, it should be noted that the market of smokehouses, grills, barbecues and accessories to them was changed significantly. The study considers the segmentation of producers of smokehouses, grills and barbecues by type of product (gas, electric, coal) and consumer use (commercial and domestic). The dynamics of development of the world market of smokehouses, grills, barbecues and accessories to them in 2015-2025 is characterized (according to forecasts). The analysis of the regional structure of production and sales is carried out. The key players in the world market of smokehouses, barbecues, grills, barbecues and accessories to them were identified. Innovative solutions of manufacturers in recent years in this market were presented. It is concluded that the global and Ukrainian market of barbecues and grills is showing a positive trend in recent years, i.e. it has opportunities for growth as the number of restaurants and hotels increases and more and more people choose barbecue food. Priority steps are proposed for the entry of Ukrainian producers of smokehouses, grills, barbecues and accessories to them, which are not world market leaders in foreign markets. It is noted that it is difficult for Ukrainian producers to compete for the expansion of foreign markets. However, an effective tool in this case is the development of an effective marketing strategy, as well as the transfer of some tasks from the marketing of foreign markets to outsourcing. Accordingly, the identification of trends and prospects for the world market of smokehouses, grills, barbecues and accessories allows Ukrainian producers to develop and implement an export strategy to increase competitiveness and introduce the latest innovative technologies.","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45946294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-02
O. Bakumenko
The article discusses the humanitarian activities of the zemstvos of Kharkiv province during the First World War. In military time, the whole life of the country has changed, including the tasks of various governing and self-government have been changed or expanded. Without studying the activities of the zemstvo and other public and political institutions of the period under study, in our opinion, it is impossible to objectively reconstruct the realities of the life of the population of the empire in the conditions of the First World War. The purpose of the article is to define the essence and nature of the humanitarian activity of one of the leading Ukrainian Zemstvos – Kharkiv Province. The article discusses such spheres of humanitarian activity as helping patients and wounded soldiers, work with refugees, helping the families of military personnel and disabled of war. As a study showed, in wartime, zemstvos demonstrated their own ability to adapt to the challenges of everyday life, and not only adapt, but also ability to give their activity a new meaning, enrich their tools of socially significant spheres with new methods of activity. In a short time, due to the funds of the All-Russian Zemsky Union, the provincial zemstvo and the public attracted by it, a sufficient number of places in the medical institutions of the province were organized, the sanitary security of the region was provided. Zemstvos faced a constant shortage of funds to be paid for their activities by the treasury and were forced to rely on their own sources of income. Adherence to the interests of local residents sometimes contradicted the need to implement unpopular government decisions, which in turn negatively affected the authority of the local zemstvo. Not all tasks in the field of socio-economic well-being of the region have been completed. But it is only fair to note that the activities of the zemstvos of Kharkiv province during the First World War showed a number of signs of civic responsibility and humanism.
{"title":"Humanitarian Activities of the Zemstvos of Kharkiv Province During the First World War (1914–1917)","authors":"O. Bakumenko","doi":"10.26565/2220-7929-2022-61-02","DOIUrl":"https://doi.org/10.26565/2220-7929-2022-61-02","url":null,"abstract":"The article discusses the humanitarian activities of the zemstvos of Kharkiv province during the First World War. In military time, the whole life of the country has changed, including the tasks of various governing and self-government have been changed or expanded. Without studying the activities of the zemstvo and other public and political institutions of the period under study, in our opinion, it is impossible to objectively reconstruct the realities of the life of the population of the empire in the conditions of the First World War. The purpose of the article is to define the essence and nature of the humanitarian activity of one of the leading Ukrainian Zemstvos – Kharkiv Province. The article discusses such spheres of humanitarian activity as helping patients and wounded soldiers, work with refugees, helping the families of military personnel and disabled of war. As a study showed, in wartime, zemstvos demonstrated their own ability to adapt to the challenges of everyday life, and not only adapt, but also ability to give their activity a new meaning, enrich their tools of socially significant spheres with new methods of activity. In a short time, due to the funds of the All-Russian Zemsky Union, the provincial zemstvo and the public attracted by it, a sufficient number of places in the medical institutions of the province were organized, the sanitary security of the region was provided. Zemstvos faced a constant shortage of funds to be paid for their activities by the treasury and were forced to rely on their own sources of income. Adherence to the interests of local residents sometimes contradicted the need to implement unpopular government decisions, which in turn negatively affected the authority of the local zemstvo. Not all tasks in the field of socio-economic well-being of the region have been completed. But it is only fair to note that the activities of the zemstvos of Kharkiv province during the First World War showed a number of signs of civic responsibility and humanism.","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":"126 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87732295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-03
Yurii Volosnyk
The article is dedicated to religious life in Kharkiv region on the eve of The Great Terror and the influence of the Soviet state on it. The article analyzes the historiography of the issue under study, and concludes that despite the emergence of recent scientific works, which address various aspects of the functioning of individual religious denominations in Kharkiv region in the 1930s, the issue of reviving religious life in the region on the eve of The Great Terror unleashed by the totalitarian regime is still virtually out of sight of modern scientists and has not become an object of special study. Such processes as the believers’ reaction to the state’s activity, their resistance against the state’s oppression, the influence of the Constitution of 1936 on the religious circumstances, as well as the factors of religious life in Kharkiv province on the eve of the Great Terror have not been sufficiently studied yet. The article analyzes the conditions of religious denominations’ activity on the eve of the Great Terror. The influence of various factors on the revival of religious life is revealed. The different forms of manifestation of religious activity in Kharkiv region are elucidated. The article shows that the public discussion and adoption of the Constitution of 1936, which formally abolished the restrictions on the political rights of the clergy and proclaimed the freedom of conscience, resulted in increased activity of different groups of clergy and believers. The latter hoped for rapid normalization and liberalization of state-confessional relations. However, the revival took place in the situation when the previous practice of repression against members of various religious denominations and the closure of temples and prayer houses still continued. In these circumstances there were the different form of believers’ resistance and the defense of the religious rights which were decelerated by the laws. This activity of "the religious" did not go beyond the limits set by the current Soviet legislation and was generally aimed at ensuring freedom of conscience for citizens as proclaimed in the Constitution. In particular, this manifested itself in believers’ attempts to collect signatures to open churches closed (contrary to the existing law) by local authorities, and in numerous petitions and delegations to local and higher authorities, demanding that the prayer houses be returned to the religious communities. Religious communities actively also created various circles (choral singing, chess, etc.) in order to attract young people. There were appeals from the representatives of religious communities to consular offices of foreign countries for support against anti-religious harassment, etc. At the same time, the participation of believers (especially young people) in public worship and mass attendance of religious services, especially during church festivals, etc. intensified. The 1937 census revealed a high level of religiosity among the p
{"title":"The State and Confessional Life in Kharkiv Region on the Eve of the Great Terror (1934 – the Middle of 1937)","authors":"Yurii Volosnyk","doi":"10.26565/2220-7929-2022-61-03","DOIUrl":"https://doi.org/10.26565/2220-7929-2022-61-03","url":null,"abstract":"The article is dedicated to religious life in Kharkiv region on the eve of The Great Terror and the influence of the Soviet state on it. The article analyzes the historiography of the issue under study, and concludes that despite the emergence of recent scientific works, which address various aspects of the functioning of individual religious denominations in Kharkiv region in the 1930s, the issue of reviving religious life in the region on the eve of The Great Terror unleashed by the totalitarian regime is still virtually out of sight of modern scientists and has not become an object of special study. Such processes as the believers’ reaction to the state’s activity, their resistance against the state’s oppression, the influence of the Constitution of 1936 on the religious circumstances, as well as the factors of religious life in Kharkiv province on the eve of the Great Terror have not been sufficiently studied yet. The article analyzes the conditions of religious denominations’ activity on the eve of the Great Terror. The influence of various factors on the revival of religious life is revealed. The different forms of manifestation of religious activity in Kharkiv region are elucidated. The article shows that the public discussion and adoption of the Constitution of 1936, which formally abolished the restrictions on the political rights of the clergy and proclaimed the freedom of conscience, resulted in increased activity of different groups of clergy and believers. The latter hoped for rapid normalization and liberalization of state-confessional relations. However, the revival took place in the situation when the previous practice of repression against members of various religious denominations and the closure of temples and prayer houses still continued. In these circumstances there were the different form of believers’ resistance and the defense of the religious rights which were decelerated by the laws. This activity of \"the religious\" did not go beyond the limits set by the current Soviet legislation and was generally aimed at ensuring freedom of conscience for citizens as proclaimed in the Constitution. In particular, this manifested itself in believers’ attempts to collect signatures to open churches closed (contrary to the existing law) by local authorities, and in numerous petitions and delegations to local and higher authorities, demanding that the prayer houses be returned to the religious communities. Religious communities actively also created various circles (choral singing, chess, etc.) in order to attract young people. There were appeals from the representatives of religious communities to consular offices of foreign countries for support against anti-religious harassment, etc. At the same time, the participation of believers (especially young people) in public worship and mass attendance of religious services, especially during church festivals, etc. intensified. The 1937 census revealed a high level of religiosity among the p","PeriodicalId":33522,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Ekonomika","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83616838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-09
A. Yolkin
The article examines the situation of Russian women-emigrants who found themselves on the territory of Poland in the 1920s – 1930s. Almost all categories of the population of the former Russian Empire were represented among the refugees in Poland. Among the ranks of the exiles there were also women who had to adapt to the difficult social conditions of their stay in the country. During the 1920s – 1930s, of the total number of emigrants (50-60 thousand people who stayed in the country) about 30 % were women and children. In 1919–1920, Poland was one of the centers of the anti-Bolshevik struggle. Therefore, the Russian emigrants gave their support to the Poles. For instance, Z. Gippius took part in the publication of the newspaper and the formation of Russian military units. After the end of the Soviet-Polish War, the soldiers and officers of these units were interned in camps. Among them were nurses, as well as women and children. The families of the internees were housed in common barracks, often women and children had to sleep on the floor. The Russian Red Cross Society, headed by L. I. Lyubimova, tried to provide the internees with food, clothing, medical care, and find work. By the mid-1920s, it became clear that the stay of exiles abroad could lasted for many years. Therefore, the main attention of the emigrant organizations were paid to cultural and educational activities. It was carried out through the Russian houses that appeared in Warsaw, Vilna and other cities. There women took an active part in the work of various circles, libraries, theater studios. In families, wives and mothers tried to maintain not only the home comfort, but also to educate children in the spirit of national traditions. So far as women in exile often had to support unemployed husbands or disabled people, they tried to find a job. But most of them could only hope for odd jobs in sewing workshops or trade.
本文考察了20世纪20年代至30年代在波兰境内的俄罗斯移民妇女的处境。在波兰的难民中几乎代表了前俄罗斯帝国所有类别的人口。在流亡者的队伍中也有妇女，她们必须适应在该国逗留期间的困难社会条件。在20世纪20年代至30年代期间，在移民总数(5 -6万人留在该国)中，约30%是妇女和儿童。1919-1920年，波兰是反布尔什维克斗争的中心之一。因此，俄国移民支持波兰人。例如，Z. Gippius参与了报纸的出版和俄罗斯军事单位的组建。苏波战争结束后，这些部队的士兵和军官被关押在集中营里。其中有护士，也有妇女和儿童。被拘留者的家人被安置在普通的营房里，妇女和儿童经常不得不睡在地板上。由L. I. Lyubimova领导的俄罗斯红十字会试图为被拘留者提供食物、衣服、医疗服务，并帮助他们找到工作。到20世纪20年代中期，很明显，流亡海外的人可能会持续多年。因此，移民组织的主要注意力放在文化和教育活动上。它是在华沙、维尔纳和其他城市出现的俄罗斯房屋中进行的。在那里，妇女积极参加各种圈子、图书馆、剧院工作室的工作。在家庭中，妻子和母亲不仅要保持家庭的舒适，还要以民族传统的精神教育孩子。由于流亡妇女经常要赡养失业的丈夫或残疾人，她们试图找一份工作。但他们中的大多数人只能指望在缝纫车间或贸易中打零工。
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Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-04
Serhii Naumov
The article is the first special study of the Gendarmerie operation of the end of 1903 – the beginning of 1904, aimed at the liquidation of the Revolutionary Ukrainian Party. Until now the historiography of the issue is limited to several mentions of operation’s individual episodes in publications with a broader content. The source base of the study is comprised of archival documents of Gendarmerie offices and security departments, periodicals of the RUP and memories of its activists. Based on the author's reconstruction of the state and personal composition of party structures in 1903–1904, an attempt was made to determine the consequences of the operation for the central, regional and local organizational levels of the RUP. Attention is paid to the factors that determined the ambiguous course of events and different positions inside party organizations (personnel, management bodies, material and technical base, connections, scope of activities, etc.). The historiographical assessment of these consequences as “a catastrophe for the RUP” has been subjected to a critical review. Being based on the opportunistic statements of the party leader M. Porsh and its “archivist” and historian A. Zhuk it is not confirmed by empirical material. As a result of the Gendarme operation of 1903 the RUP really suffered great losses the latter being partial and temporary. A significant part of the party network at all levels managed to avoid failures and ensure the continuity of the party's activities. Crushed organizations were able to resume their work in a few months. The change of the party leader and the split at the “unheld” congress of the RUP in 1904 contributed to a clearer definition of the party's ideology and organizational structure. This gives reason to qualify the events of that time rather as an (un)success of the government: having delivered a striking blow to the leading organizational centres of the RUP on the territory of the empire, it was unable not only to implement its plan to destroy the whole party, but even to liquidate any local organization.
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Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-07
Liudmyla Posokhova
The article for the first time aims to investigate the catalog of the library of Kharkiv Collegium of 1823. Since the document was concluded shortly after the Kharkiv Collegium was transformed into a seminary, it recorded the final stage of the history of this library. By comparing the catalog of 1823 with the known previous catalogs (1753 and 1769) the task is to identify the dynamics and determine the essential characteristics of those changes in the book collection that occurred in the last third of the 18th – early 19th centuries. The importance of such intelligence is enhanced by the fact that in the first decade of the 19th century Kharkiv Collegium experienced the moment of its greatest development, completeness and number of academic disciplines taught there. In the course of researching the catalog of 1823, the quantitative composition of the collection (3228 manuscripts and printed books), the ratio of books published in different languages, the content of thematic "departments" of the library were analyzed. All parameters were considered with an emphasis on the growth of the library, which was observed after 1769. The study revealed that the collection of the Kharkiv Collegium in 1823 accumulated an array of modern scientific books from almost all fields of knowledge. They were supplemented by numerous natural-scientific works of a generalizing nature. The catalog of the library of 1823 presents the most important at that time textbooks in each of the sciences. The study of this catalog refuted several well-known claims based on the results of the analysis of the catalog of 1769 (in particular, the lack of works in the library that contained new ideas in literature, philosophy, science). The catalog of 1823 fully reflects the changes in the educational process that took place in colleges since the 1760s and continued in the early 19th century. Significant volumes of new educational literature testify to the birth of a new format of the library of this school, and the change of its mission. Since then, the library has performed not only the function of storing the most necessary books for study, but also rare editions and manuscripts. From the last third of the 18th century, the book collection of the library demonstrates a close connection with innovations in the educational process, a quick response to the challenges of the time, as evidenced by the emergence of new scientific and educational literature. At the beginning of the 19th century, the collection of books of Kharkiv Collegium acquired distinct features of the library of modern educational institution.
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Pub Date : 2022-06-27DOI: 10.26565/2220-7929-2022-61-06
M. Ponyrko
The purpose of work is to analyze the activities of the excise departments of the Ministry of Finance of the Romanov Empire during the introduction of state sales of alcoholic beverages on the Left Bank of Ukraine in the late ХІХ – early ХХ centuries. On the basic of source materials of the end ХІХ – of the beginning of ХХ centuries, and archival documents of the State Archives of Sumy, Chernihiv and Kharkiv regions the activity of excise departments during the introduction of state sale of alcoholic beverages on the Left Bank of Ukraine at the end ХІХ – of the beginning of the ХХ centuries is characterized. It is analyzed that changes in the central office of the Ministry of Finance, which was engaged in indirect tax collection, also affected the activities of excise departments in the Ukrainian provinces of the Left Bank of Ukraine. Excise departments in the region have acquired greater regulatory powers regarding the taxation of taxable persons, increased the staff of excise agencies and increased cash expenditures on business operations of the departments, they formed new structures of officials subordinate to the Ministry of Finance. The poorly accounted reasons for the introduction of the state wine monopoly are highlighted, among which it is worth noting the chronicprotracted crisis of overproduction of the wine industry, which was not a side effect of the monopoly, but preceded it. It is noted that the profitability of state sales of alcohol is high and it has grown. On the other hand, the introduction of state sales of alcoholic beverages carried the risk of increasing dependence on drinking income of a significant part of the revenue side of the budget. It is also noted that the increase in profits from the circulation of alcoholic beverages was mainly due to increased taxation of production indicators of taxable entities, along with variations in purchase and distribution prices for raw alcohol and rectified alcohol, rather than an increase in alcohol consumption by the population. The introduction of state sale of alcohol had one of the least significant consequences, compared to the excise system of taxation of alcoholic beverages, the overpayment of the population, when drinking alcoholic beverages. When implementing the state wine monopoly of the territory of Chernihiv, Poltava and Kharkiv provinces, the excise supervisory authorities, taking into account the predominance of small-scale agricultural distilling in the deployment, were forced to guarantee the plants a minimum supply, given the size of the province`s factories. Due to the restriction of the alcohol trade on the Left Bank of Ukraine, the illegal sale of alcoholic beverages spread, which, despite the police measures of excise supervisors, could not be stopped. With the introduction of the wine monopoly, the consumption of spirits among the population decreased, as the reform changed the conditions of production and sales, but did not and could not affect the reasons for
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