European Researcher. Series A

218-224

Authors: Sherzod A. Khalilov

The adoption of International Financial Reporting Standards is to increase the volume of foreign investment in the domestic market and expand the opportunity to access international markets by providing investors with the necessary information environment. Therefore, joint-stock companies, commercial banks, insurance companies, and large taxpayers operating are being required to organize accounting based on IFRS from January 1, 2021, and from the ending of 2021 to prepare reports based on international financial reporting standards in Uzbekistan. For that reason, a study was conducted to determine the rights and obligations of customers under contracts, combining and modification of contracts based on the criteria of stage 1 of the 5-step revenue recognition model of IFRS 15 in recognition of revenue from operating activities in construction companies. The results of the study show that IFRS 15 provides an appropriate basis for measuring rights and obligations under contracts in the recognition of revenue. Applying these criteria ensures that contractors monitor the terms of the contract over time. Requirements for the consolidation of contracts based on IFRS 15 in construction companies operating in the Republic of Uzbekistan lead to significant changes in practice in the construction industry.

135-149

Authors: Reyhan Canavar, Filiz Katman

In the aftermath of 9/11 attacks, many European governments have been dictated by a state-centric discourse on terrorism in which human rights have taken a backseat to state security. In doing so, civil liberties have been trade-off for the stake of state survival. In particular, European Muslims have been direct victim of these policies as they have been subject to repressive state practices, which are most often justified under the guise of war on terror. However, repression usually hit hard back since the ones who fall victim for those policies become more prone to take up radical thought, and thus become more willing to engage in terrorist activities, with the aim to take revenge. Consequently, in the long run, this may aggregate the threat of terrorism, and thus may pose a greater threat to the survival of the state. Hence, the purpose of this paper is to break free from a state-centric discourse on terrorism to move towards a human right framework in which terrorism and its responses are approached with all its consequences on state behavior, human security and state survival. The study consists of case-study, which is based on a qualitative research method, whereby twelve peoples were interviewed. It examined the link between counter-terrorism and human rights violations, within the Dutch context. To be more precise, it examined whether the Dutch anti-terror policies infringes on civil liberties and points out the long-term effects on the national security. The results have shown that the Dutch counter-terrorism measures are at odd with the human rights. In particular, the Dutch Muslim seems to be hit the most ever since the political debates around terrorism are dictated by an anti-Islamic political discourse. However, the securitization of the Islam has led to false security narratives, and paved way for extreme proposals to stop Islamification. In this way, the government have provided the base for radicalization within own group. Consequently, this have led to a dichotomy between Muslim and non-Muslim groups, which have crashed the togetherness of the society and and resulted in a vicious circle in which terrorism has feed itself, and with that endangered the national security even further.

159-208

Authors: Yuri A. Privalov, Michael I. Ojovan, Mikhail B. Loshchinin

Socio-economic science has not revealed the objective structure of society: it has not recognized and does not study the objective unavoidable poverty, ignores the working class, and has not established the objective properties of the hierarchy of power. The objective boundaries between poverty and prosperity, between prosperity and luxury are undisclosed, which discredits the social policy of states. Social science imposes on society the subjective criteria of poverty, a fictitious category of the middle class, and false parameters of inequality, designed not to identify, but to mask huge social problems. Humanitarian science has not clarified the content of socio-economic relations, including solving the problem of exploitation, which has brought incalculable sacrifices to the world. Socio-economic science has withdrawn itself from the development of ethics, effectively losing the right to be called humanitarian. Socio-economic knowledge limited itself to a special status and self-isolated itself from the family of objective sciences, did not find the basic empirical phenomena, and eventually turned out to be a fruitless non-empirical branch. Within the framework of humanitarian knowledge, there are no fundamental studies aimed at finding the relationships of nodal categories and general laws, including the topology of the socio-economic space, the ignorance of which is destructive for developed science. There are no theories of the most important categories including family, capital and capitalism in the humanities, there is no analytical formula where dimensional categories are linked in a stable manner. Socio-economic knowledge did not develop the theory of social evolution and was unable to understand the phenomena of historical degradation of the labor communities and demographic transition – the most tragic events in modern human history.

64-70

Authors: Hue Duong Dang, Luan Nguyen Thanh, Nhat Pham Minh

This research focuses on analyzing and clarifying the content of current regulations on the coordinating mechanism between state agencies and the institutional representatives of enterprises in providing legal aid for enterprises in Vietnam today. At the same time, the article also assesses these regulations in practice in recent years to record the achieved results and detect the existed shortcomings. Based on the detected inadequacies, the article will propose solutions to amend and supplement the current legal provisions on the coordinating mechanism between state agencies and the institutional representatives of enterprises in legal aid for businesses in Vietnam to operate this mechanism effectively, thus contributing to the development of businesses in Vietnam today.

82-90

Authors: Milan Lalić, Milka Bubalo-Živković

Autonomous Province of Vojvodina, in geographical terms, includes the northern part of Serbia, northwards from Sava and Danube. Vojvodina covers one quarter of Serbia, and about 27 % of the population of Serbia lives on its territory. It consists of three mesoregional units: Banat, Bačka and Srem. The subject of this paper is the analysis of population changes in the central part of Bačka – the region of the Great Bačka Canal, comprising the areas of municipalities through which this canal flows. At the end of the 17th century, around 40 % of surfaces in this region were covered with ponds and swamps. With the digging of Great Bačka Canal, drainage has increased the surfaces of fertile land and living conditions have been improved, which lead to mass immigration of mainly Germans, but also of members of other ethnic groups. The Great Bačka Canal region is a constant migration area, with extremely high percentage of agricultural land, with a sharp decline in the share of economically active population engaged in agriculture, an industry that was not adaptable to the transition processes and the time of disintegration of the former Yugoslavia, with deterioration of the quality of water in the Great Bačka Canal down to the level of endangering living conditions, it has been a depopulation area for more than three decades. The paper contains a comparison of changes in the number of inhabitants in the region of Great Bačka Canal, Bačka and Autonomous Province of Vojvodina.

104-111

Authors: Farooq Saeed, Filiz Katman

This paper aims to explain the purpose of international sanctions in general and economic sanctions, in particular. This research highlights the fact of the negative outcome of the imposition of comprehensive economic sanctions on human rights in countries that have been subject to them, such as Iraq since Iraq has faced more economic sanctions than any other country in the world in the 1990s. As an alternative, this research emphasizes smart sanctions because this approach has been applied as being more effective and less detrimental to human rights. This paper discusses the various factors behind the transition from comprehensive economic sanctions to smart sanctions. Smart sanctions do not arbitrarily impact all citizens of the sanctioned country, but only those responsible, through “targeted” sanctions which target particular individuals and entities without any serious harm in civilian life. However, it may not mean that smart sanctions avoid a humanitarian crisis, it still faces many challenges, and other alternatives may emerge.

119-125

Authors: Anastasia V. Sheps

This article, based on scientific literature and historical sources, provides a brief analysis of the ideas that formed the basis of the Hussite movement, led by the Czech preacher Jan Huss. Compares the theological views of several medieval theologians (John Wycliffe, who was dubbed the "Morning star of the Reformation", Peter Lombard, Anselm of Canterbury, and Pierre Abelard), whose teachings influenced John Huss and formed the basis of the reformation of the Bohemian Church in the XIV – XV centuries, and also led to changes in the religious, political, social and cultural life of the Kingdom. The relevance of the chosen topic is explained by the presence of many lacunae that require detailed study and historical reconstruction to create an objective view of historical events related to the Church reformation in Bohemia. The article analyzes and compares the opinions of medieval theologians on the following issues: on freedom of will in Christian teaching, on the perception of the cross by believers, on the relationship between God and man, on the attitude to sin, on the right to freely preach the gospel teaching (including in national languages), on the attitude to spiritual and secular power.

4-9

Authors: Rami Aljundi, Filiz Katman

This paper is focused on an overview of the main impact of Turkey’s Middle Eastern policy on the Palestinian issue during Hamas in power with focusing on the main and effects roles of the regional states, which are Egypt, Syria, Iran, Qatar and Kingdom of Saudi Arabia (KSA), and also the roles of non-regional states as United States of America (USA), Russia and European Union (EU). The relation between Turkey and Hamas as a Palestinian Islamic political and resistance movement for liberating Palestinian occupied lands is analyzed in the unstable Middle East region.

20-30

Authors: Oleg D. Fedchenko

The article is devoted to the linguistic analysis of hydronyms of the Arkhangelsk region, Perm region and Komi. The origin of the names of large rivers in the northern region is considered. The systematization of hydronyms, received the name in the Baltic language environment. The names of the rivers have an etymology related to such concepts as the river, the channel, the flow. The proposed article provides an opportunity to clarify the archaeological and historical aspects of the life of ancient people in the Russian North. The opinion is confirmed that the local population in the northern region before the appearance of Finno-Ugric peoples there were Balto-speaking tribes.

51-60

Authors: Adela Mašić, Edda Polz, Senad Bećirović

In education it is important to celebrate all aspects of diversity, including different ways students learn. Addressing these diversities in the classroom is paramount for the success of every student. This research on learning styles may help in explaining the possible reasons for differences in students' achievement. The aim of this study was to investigate the learning style preferences based on gender, school level and students’ GPA. A questionnaire was completed by 269 middle and high school students to determine if their learning style preferences are auditory, visual or tactile. The results showed that students’ most preferred learning style is auditory on all three factors: gender, school level and their GPA, while there are certain differences when it comes to the second and third preferred learning style. Identification of the preferred learning styles may help instructors to differentiate the teaching process and may have positive impacts on obtaining and improving learning outcomes.