"Scientific research" Almanac

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  ANALYSIS OF DIFFERENCES IN THE ECONOMIC DEVELOPMENT OF THE COUNTRIES OF THE EUROPEAN UNION – BEFORE AND AFTER THE DEBT CRISIS

  The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the ... The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the period before and after the crisis. The Tasks set in examining the GDP aim to answer the following questions: ‘What is the size of the GDP expected to be in the current 2014?’, ‘Which of the European countries concerned will have the best performance, relative to GDP in terms of the global economic crisis?’ The main thesis is: Failure to comply with the Maastricht decisions that affect the value of the gov-ernment debt in the European countries concerned does not allow for making effective management decisions and this increases the disparities in their economic development. Main conclusions: Lowering the debt burden in developed countries, where the threshold values of debt and deficit are seriously exceeded, can be achieved by balancing the government budget, improving the methods for risk assessment, expanding the investor base, increasing the liquidity in the market for government obligations and achieving a sustainable GDP growth. Striving to comply with the Maastricht Treaty will help to reduce disparities in the economic development of the European Union countries after the debt crisis.

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  VERSION CONTROL SYSTEMS: EVOLUTION, CONCEPT, COMPARATIVE ANALYSIS

  Modern software is becoming increasingly complex while trying to fully meet the incessantly growing requirements of customers. Therefore, one of the main challenges facing software project management is the scalability of the development process so that it involves multiple developers regardless of their geographic location, and so that it does ... Modern software is becoming increasingly complex while trying to fully meet the incessantly growing requirements of customers. Therefore, one of the main challenges facing software project management is the scalability of the development process so that it involves multiple developers regardless of their geographic location, and so that it does not affect the quality of the resulting software system. Version control systems are crucial for the achievement of this goal. There are many version control systems offered on the market, thus making it difficult for project managers to select the right solution for their needs because many factors should be considered, such as: the integrated development environment used, the number of team participants, the complexity of the project, etc. The purpose of this study is to develop a multi-factor methodology for version control systems assessment by: analysing the IDEs based on a study of their capacity through building a relevant test laboratory environment; developing an appropriate methodology for selecting version control system environments; applying the developed methodology for assessing the most popular version control software products. We propose a set of assessment indicators, organized into four groups according to the specific nature and variety of the studied characteristics.

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  FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

  This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, ... This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.