Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/56106
Title: Accounting and analytical problems of cultural heritage security in Polish-Ukrainian cross-border cooperation
Authors: Shvets, V.
Affiliation: Ivan Franko National University of Lviv
Bibliographic description (Ukraine): Shvets V. Accounting and analytical problems of cultural heritage security in Polish-Ukrainian cross-border cooperation / V. Shvets // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 1. — P. 35–47.
Bibliographic description (International): Shvets V. Accounting and analytical problems of cultural heritage security in Polish-Ukrainian cross-border cooperation / V. Shvets // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 1. — P. 35–47.
Is part of: Economics, Entrepreneurship, Management, 1 (7), 2020
Issue: 1
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.01.035
UDC: 657
339.137 (477.87)
JEL: M41
Keywords: accounting and analytical issues
cultural heritage
Polish-Ukrainian cross-border cooperation
security
Number of pages: 13
Page range: 35-47
Start page: 35
End page: 47
Abstract: The safety of cultural heritage in a cross-border dimension depends significantly on the influence of accounting and analytical factors, as they form the basis for the perception of its objects for their proper preservation and constant monitoring of the state and risks of irreversible changes. This issue is especially important in Polish-Ukrainian cross-border cooperation, where historical realities have led to the destruction and destruction of many cultural heritage sites. Accounting and analytical problems of cultural heritage safety arise both in connection with the lack of theoretical and methodological studies of these issues and due to the imperfection of the legal and regulatory field, especially in Ukraine. It is substantiated that the main problem of theoretical and methodological character is the lack of studies aimed at developing a standard system of perception of cultural heritage objects in the PolishUkrainian border area. The results of the analysis of the main criteria of the system of perception used in accounting for cultural heritage objects, the example of intangible monuments, the absence of scientifically substantiated species and varieties, which complicates the use of standard methods and techniques of accounting and analytical nature. First of all, the standardization of the classification parameters of cultural heritage objects, taking into account the national priorities of Ukraine and Poland, requires scientific study. It is also established that the positive changes made in recent years in the legal support for the preservation of the common cultural heritage have in their tools accounting and analytical aspects that can significantly affect their objective perception for exercising constant control. In the context of solving accounting and analytical problems, it is necessary to develop a methodology for objective evaluation of cultural heritage objects, taking into account the prospect of world cultural and historical progress. Addressing these issues also involves taking into account the achievements of Poland in the classification of cultural and historical sites, as well as those initiatives for the protection of the common cultural and historical heritage concerning sites located in the adjacent border area.
URI: http://ena.lp.edu.ua:8080/handle/ntb/56106
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: https://www.facebook.com/ucrms/posts/2374828805913724
https://zakon.rada.gov.ua/laws/show/2716-viii
https://zakon.rada.gov.ua/laws/show/254
https://zakon.rada.gov.ua/
http://mincult.kmu.gov.ua/control/uk/publish/мarticle?art_id=245154362&cat_id=245154164
https://www.unn.com.ua/uk/news/1811498-simnovikh-kulturnikh-obyektiv-vneseni-do-spiskuvsesvitnoyi-spadschini-yunesko
References (Ukraine): 1. Shvets V. Some aspects of the Ukrainian-Polish cross-border cooperation in the field of control for the conservation of cultural and historical values / Contemporaary Socio-Economic Issues of PolishUkrainian Cross-border Cooperation // Publication of the Scientific Papers of the International Scientifik Conference. Center of Europian Projects, Warsaw 2017. P. 15–37.
2. Modeling of economic security: state, region, enterprise: monogr / V. M. Geets, M. O. Kizim, T. S. Klebanova, O. I. Chernyak. H.: INZHEK, 2006. 240 p. [in Ukrainian].
3. Theoretical and methodological principles of formation of organizational support of economic safety management of machine-building enterprise: monogr / O. V. Khalina, A. M. Stangret, L. E. Sukhomlin, O. V. Melnikov; for the total. ed. A. M. Shtangret. Lviv: Ukr. Acad. printing, 2016. 220 p. [in Ukrainian].
4. Open letter to the museum and monumental community of Ukraine, Retrieved from: https://www.facebook.com/ucrms/posts/2374828805913724. [in Ukrainian].
5. Resolution of the Verkhovna Rada of Ukraine On Recommendations of Parliamentary Hearings on: “State, Problems and Prospects for the Protection of Cultural Heritage in Ukraine”, No. 2716-VIII of 14.05.2019. р. Retrieved from: https://zakon.rada.gov.ua/laws/show/2716-viii. [in Ukrainian].
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8. Intangible cultural heritage of Ukraine. Retrieved from: http://mincult.kmu.gov.ua/control/uk/publish/мarticle?art_id=245154362&cat_id=245154164. [in Ukrainian].
9. Nezhigay I. Seven new cultural sites included in the UNESCO World Heritage List. Retrieved from: https://www.unn.com.ua/uk/news/1811498-simnovikh-kulturnikh-obyektiv-vneseni-do-spiskuvsesvitnoyi-spadschini-yunesko. [in Ukrainian].
References (International): 1. Shvets V. Some aspects of the Ukrainian-Polish cross-border cooperation in the field of control for the conservation of cultural and historical values, Contemporaary Socio-Economic Issues of PolishUkrainian Cross-border Cooperation, Publication of the Scientific Papers of the International Scientifik Conference. Center of Europian Projects, Warsaw 2017. P. 15–37.
2. Modeling of economic security: state, region, enterprise: monogr, V. M. Geets, M. O. Kizim, T. S. Klebanova, O. I. Chernyak. H., INZHEK, 2006. 240 p. [in Ukrainian].
3. Theoretical and methodological principles of formation of organizational support of economic safety management of machine-building enterprise: monogr, O. V. Khalina, A. M. Stangret, L. E. Sukhomlin, O. V. Melnikov; for the total. ed. A. M. Shtangret. Lviv: Ukr. Acad. printing, 2016. 220 p. [in Ukrainian].
4. Open letter to the museum and monumental community of Ukraine, Retrieved from: https://www.facebook.com/ucrms/posts/2374828805913724. [in Ukrainian].
5. Resolution of the Verkhovna Rada of Ukraine On Recommendations of Parliamentary Hearings on: "State, Problems and Prospects for the Protection of Cultural Heritage in Ukraine", No. 2716-VIII of 14.05.2019. r. Retrieved from: https://zakon.rada.gov.ua/laws/show/2716-viii. [in Ukrainian].
6. The Constitution of Ukraine. Retrieved from: https://zakon.rada.gov.ua/laws/show/254 %D0 %B A/96- %D0 %B2 %D1 %80. [in Ukrainian].
7. Law of Ukraine "On Accession of Ukraine to the Convention for the Protection of the Intangible Cultural Heritage" of 06.03.2008 No 132. Retrieved from: https://zakon.rada.gov.ua/ laws/show/ 132-17. [in Ukrainian].
8. Intangible cultural heritage of Ukraine. Retrieved from: http://mincult.kmu.gov.ua/control/uk/publish/marticle?art_id=245154362&cat_id=245154164. [in Ukrainian].
9. Nezhigay I. Seven new cultural sites included in the UNESCO World Heritage List. Retrieved from: https://www.unn.com.ua/uk/news/1811498-simnovikh-kulturnikh-obyektiv-vneseni-do-spiskuvsesvitnoyi-spadschini-yunesko. [in Ukrainian].
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1



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