TOWARDS REGULAR PLANNING: TOPOGRAPHY OF THE CITIES OF MOSCOW PROVINCE IN THE SECOND HALF OF THE 18TH CENTURY

Abstract. The article aims to explore the change in the appearance of the cities of Moscow province in late 18th - early 19th century, which have evolved from small towns with a medieval city grid into relatively large cities, adhering to the strict principles of regular city planning. Such issues as harmonization of planning and development principles as well as the introduction of reference projects for residential and public buildings are shown through the prism of the legislation which as then in effect. Particular attention is paid to the impact of topographic features of the area on the street grid formation as well as allocation of pasture land around cities. The study shows that the local population and authorities were reluctant to abandon the medieval principle of the division of the city into quarters (‘slobodas’). Thus, special focus is made on how the authorities tried to overcome this resistance and introduced new urban planning principles, which in their turn changed the mind scope of the city dwellers. The article also contains the analysis of the role of strongholds (kremlins), which, despite he lack of practical need for city fortifications, reserved their special place in the life of cities. Particularly valuable was the opportunity to cross-examine the descriptions of the cities and their plans. City plans also provided valuable information which allows to get a full picture of social and economic development of urban settlements.
Keywords: provincial city, governorate, city quarter (sloboda), city plan, kremlin

DISSIDENCE AS A PHENOMENON OF SOVIET SOCIAL AND POLITICAL LIFE IN THE 1960S-1970S

Abstract: The article focuses on the formation and development of the dissident movement and dissidence as a social and political phenomenon in the USSR of 1960s-1970s. The dissident movement was the most significant event in Soviet social activism, in the sense that it questioned the very essence of communist society and openly confronted it. Unlike other forms of political dissent, Soviet dissidence in the 1960s and 1970s united people born and raised under Soviet rule and knew no other. Dissent movement was a product of the very system of organization of society, it became one of the most striking manifestations of civil activism, as well as intellectual, spiritual and moral resistance to the totalitarian regime. The movement itself had different names (“democratic”, “liberal”, “civil resistance”), and only from the end of the 1960s it established itself as a “human rights movement” or human rights advocacy. The dissident movement has no history in the traditional sense: no founders, no theorists, no date of origin. In fact, it is difficult even to determine who and when became a member of the protest movement. This movement has always been heterogeneous . This resulted in a huge variety of outlooks on the issues that troubled the members of the movement.
Thus, the purpose of the article is to show the attempts of manifestation of social activism in the conditions of non-freedom, as well as the origin of the first elements of civil society in a totalitarian regime. At the core of dissident social activism was human rights advocacy, as well as basic civil and political freedoms. These actions were conducted openly, within the framework of the legislation which was then in force. It was the pivot of the whole dissident movement. Many of the traditional dissident slogans (publicity (‘glasnost’), democratization of public life, creation of the rule of law, radical reform in the economy, open society, etc.) are now largely legalized.
Keywords: dissident movement, dissent, human rights defenders, opposition, USSR.

STATE BANK OF THE RUSSIAN EMPIRE AND IMPLEMENTATION OF INTERNAL LOANS OF THE TSARIST GOVERNMENT DURING THE FIRST WORLD WAR (BASED ON THE MATERIALS FROM THE RYAZAN PROVINCE)

Abstract: The article is question focuses on the the policy of the tsarist government on a range of issues, pertaining to home loan emissions, intended to cover military expenses.Thus the purpose of this article is to study the major steps that the government of the Russian Empire took in order to enforce domestic state credit policy during the First World War. In this article we discussed the activities of the Ryazan branch of the State Bank and used them as an illustrative case of the policy mentioned.The author analyzes the quantitative data of a subscription to the military loan in different years.Relying on the archival data and the press on the period, the author shows how different ways of attracting various social strata to loan subscription was used in the Ryazan province.The findings of the present study can be used by researchers working in the field of financial, in particular, banking history of Russia.
Keywords: state loans, military loans, Ministry of Finance, bonds.

TRENDS IN THE DEVELOPMENT OF BUDGETING IN STATE AND MUNICIPAL MANAGEMENT

Abstract: The article examines the trends in the development of budgeting in state (municipal) management, starting with budgeting by costs, with the transition to program-target, initiative and risk-oriented. The vector of optimization of management of state (municipal) finances, since 2004, is program-targeted management, which is aimed at ensuring the relationship of the volume of financial support of programs with a complex of interrelated activities, specific results of the activities of recipients of budget funds and the responsibility of executors. Based on the ability of program-target budgeting to evolve, its influence on the creation of a clear system of documents and information flows, ensuring synchronization of priorities and goals of development of public legal entities at all levels of government is shown. In addition, attention is focused on improving its regulatory framework and current trends in integrating project management into state (municipal) programs. On the basis of practical experience and current legislation, the impossibility of refusing in full in the state and municipal administration from budgeting for costs in connection with the planning of new projects and the need to assess their effectiveness has been proved. To ensure the publicity of the budget process and the involvement of the population in it, initiative budgeting, which is aimed at solving acute problems of ensuring the life of the population through the formation and implementation of initiative projects, has become increasingly widespread. Attention is focused on the expediency of developing the practices of school and student initiative budgeting, the spread of digital approaches. In the context of global challenges and economic instability, the vector of transformation focuses on improving risk-based budgeting as an important tool for ensuring Russia's financial sovereignty.
Keywords: goal, budgeting, result, initiative project, risk orientation.

IMPORTANCE OF EBITDA FOR PERFORMANCE ASSESSMENT OF THE ORGANIZATION

Abstract: In a market economy, the analysis of the organization’s financial activities plays a pivotal role. The state of the financial activities of the organization is of interest not only to its owners, but also to potential investors and the state. In recent years, foreign instruments and methods of analyzing the financial activities of the organization have been used in Russian practice. One of the popular tools in the analysis of financial performance is EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization), which is universal in nature, allowing you to compare organizations of different spheres and scales of activity. EBITDA as a financial ratio has been used frequently in the United States since the 1980s. Together with the data on net profit, this indicator helped to predict the amount of interest that the analyzed organization will be able to pay in the future. The study and application of foreign tools for analyzing financial activities is relevant and is becoming a trend at the present time. However, borrowing and applying foreign instruments and methods of analyzing the financial activities of an organization have features that must be taken into account when making a management decision. One of the features of the EBITDA profit analysis is the absence of a unified formula for calculating this indicator, as well as the difference between foreign and Russian practices in accounting and reporting.
This article discusses the concept of EBITDA profit, features and formulas for its calculation, as well as a comparative analysis of the EBITDA profit of Russian grocery retailers.
Keywords: profit, EBITDA profit, financial activities of the organization, results of the organization, analysis.

LANGUAGE MEANS OF CREATING ANTHROPOCENTRIC REPORTING: A CASE OF D.M. SOKOLOV-MITRICH

Abstract: The article examines the individual style of Dmitry Sokolov-Mitrich. The authors introduce the concept of anthropocentric reporting, which is based on an image of a character, as opposed to the classic report, the center of which is the event. In line with the field approach to the description of the genre of reporting, the event can be qualified as the nuclear phenomenon, and the anthropocentric – as the peripheral one. Meeting the character of the report is the main event, whereas the preceding events are something described retrospectively. Thus the paper contrasts discursive and verbal means of creating the image of the character of the news report. At the same time, these discursive means include compositional and stylistic techniques, as well as other techniques implemented by means of functional and semantic speech types. Among the verbal means we observe extensive usage of figurative and expressive language and a wide range of vocabulary and phraseology. In this paper we were able to disclose some linguistic and stylistic features of anthropocentric reporting, advocated by Dmitry Sokolov-Mitrich, with these features being observed on multiple layers. Firstly, the discursive compositional and stylistic means of creating the image of the character are represented with the help of the techniques of ring composition, remote repetition of the previously described history and the insert elements. Secondly, the resources of vocabulary and phraseology are represented by units of colloquial, vulgar and abusive lexis, as well as professional and high -brow vocabulary. Thirdly, the effect of polyphony is also observed: the voice of the author, the voice of the character and the voice of a third person. In anthropocentric reporting, the speech portrait becomes one of the the most important means of creating the image of the character of the report.
The article also outlines further research prospects, namely: a more in-depth comparison of anthropocentric reporting with classical reporting, the development of a typology of internal variations of the genre in the work of Dmitry Sokolov-Mitrich, presented in the form of a field structure.
Keywords: individual style, Sokolov-Mitrich, anthropocentric reporting, image of a character, discursive and verbal means, field structure, core and periphery

EUPHEMISTIC TRANSFORMATION OF THE CONCEPT OF "POVERTY": HISTORICAL AND CULTURAL ASPECT

Abstract: The present article is a study of the euphemistic transformation of the concept of "Poverty" in English. Euphemisms have always been of considerable research interest, since they are the linguistic units that are created by the society on purpose and are defined by this society. Moreover, they demonstrate the functioning of “language in action” and are a reflection of public consciousness. This determines the relevance of studies of euphemisms both in specific linguistic and historical and cultural aspects. Thus, the main purpose of this paper is to analyze and establish the cultural and typological characteristics of the concept of "poverty" in the diachronic perspective with respect to the English language.
A continuous sample of examples of euphemisms, extracted from monolingual and bilingual explanatory dictionaries, dictionaries of synonymous, etymological dictionaries ТВ phraseological dictionaries of the English language provided the material for the present study.
The results of a comprehensive analysis confirmed that the concept under study combines in the English-speaking culture both abstract and specific characteristics, has a complex, diffuse structure, affects not only the economic, but also the ecclesiastical, social, ethical and other spheres of public life. Its dynamics are determined by cultural and historical factors.
Keywords: euphemisms, poverty, concept, English

LINGUISTIC REMINISCENCES FROM OLD RUSSIAN AND 18TH CENTURY LITERATURE IN BORIS PILNYAK’S NOVEL NAKED YEAR

Abstract: The article discusses the linguistic units used in the reminiscences from Old Russian Literature and 18th century literature in the novel ‘Naked Year’ by Boris Pilnyak. The purpose of this paper is to describe and characterize the language material that creates the reminiscences. The tasks of the study are to identify the writer's explicit and hidden references to the works of Old Russian literary and book culture and the literature of the 18th century, to give a comprehensive representation of such works and contrast these reminiscences against the ones from the literature of the 19th - early 20th century. The relevance of the study is determied by the fact that at the moment there is no annotated edition of Pilnyak’s novel ‘Naked Year’ available. At the same time as well as the lack of scientific works in which the reminiscences of the novel would be presented and described comprehensively and systematically. The need to identify references to other works is associated with the peculiarities of the novel’s poetics, as this work а Pilnyak is considered to be a vivid example of modernism, ornamentalism and avant-garde literary experiment. “Other people's words”, quotation or “involuntary recollections” are involved in the expression of the main author's idea of the novel ‘Naked Year’. Analysis of the linguistic material of explicit or hidden quotations, subtextual references from Old Russian literature and the literature of the 18thcentury showed that the writer presented in the novel a huge body of works of various genres and traditions, starting with the Biblical texts, liturgical and hymnographic literature and ending with satirical works of folk literature ("Holiday of Kabak Yarichki") and even business writing. The article considers various methods of using language units as part of reminiscences, makes observations related to the functioning of lexical and phraseological units, grammatical forms, original author's graphics and spelling.
Keywords: Boris Pilnyak, ‘Naked Year’, reminiscences, Old Russian Literature, 18th century Literature.

COLOUR PHRASEOLOGY IN ENGLISH AND GERMAN: LINGUOCULTURAL ASPECT

Abstract: The article deals with the functioning of phraseological units with the colour component in English and German. It is phraseological units that are the linguistic phenomena that in a laconic form contain the ideas of the people about the world around them. The subject of the study are phraseological units with color component selected by the method of continuous sampling from lexicographic sources (English-Russian and German-Russian phraseological dictionaries). The purpose of this work is to make a comparative analysis of the conceptual content of phraseological units with color component on the basis of a linguocultural approach that allows characterizing linguistic phenomena through the prism of cultural features. The linguocultural principle is especially evident in typological studies, which allows us to come to unexpected results, despite the fact that English and German belong to the same group of languages of the Indo-European family. The study made it possible to draw a conclusion not only about the role of colour in different cultures, but also about the specifics of the perception of the native English and German languages of the surrounding reality through the phraseological units-with colour component fixed in the language. Within the framework of this article we considered the following colors: black, white, red, blue, green and yellow. Whereas monochrome shades evoke predominantly similar associations, brighter colours have different meanings in English and German cultures. The color contained in the phraseological unit, not only affects the native speaker, but on a subconscious level acts as a kind of code that unites representatives of one culture and a marker indicating differences with a foreign culture. On the other hand, such phraseological units help not only come to know yourself better, but also to immerse yourself in the study of a foreign language and a foreign culture. Moreover, the affinity of languages does not guarantee the presence of equivalents among phraseological units with colour-component.
Key words: phraseological unit, color word, linguoculturology, English, German.