Economics. Finances. Law最新文献

{"title":"The ways to overcome the crisis situations in the fuel and energy complex field under martial law (Ukrainian experience)","authors":"A. Polukhin, K. Redko, Y. Selikhova","doi":"10.37634/efp.2023.6.8","DOIUrl":"https://doi.org/10.37634/efp.2023.6.8","url":null,"abstract":"The article reveals the problems of functioning of the fuel and energy complex of Ukraine under martial law. It was determined that Ukraine faced a crisis in the field of energy security due to Russian terrorist attacks on well infrastructure facilities, as well as the main strategies and mechanisms of response to crisis phenomena in the field of the fuel and energy complex, which are carried out through legislative and regulatory changes, were investigated; analyzed changes aimed at ensuring the security of supply and access of citizens to energy during wartime and preventing humanitarian crises. The article provides an overview of the adopted legislative changes in the field of the Ukrainian fuel and energy complex, defines the role of the Energy Community, which helps Ukraine to restore critical infrastructure objects faster and minimize damage from terrorist missile attacks, and also helps with the logistics of necessary materials to overcome crisis phenomena. It is noted that in order to become more independent in the field of fuel and energy complex in the future, Ukraine needs diversification, energy efficiency and fast renewable energy. From the point of view of diversification, Ukraine needs to increase its purchases of liquefied natural gas (LNG) from such suppliers as the USA, Qatar, Norway, African producers and others. Ukraine was able to pass the heating period 2022/2023. And this result was ensured by the heroic efforts of gas workers, heat workers, electricians, employees of the State Emergency Service, transport and logistics. The power industry held on, albeit at a high cost — unfortunately, there were casualties among repairmen, operating personnel, and engineering staff, not to mention the damaged and destroyed infrastructure At present, the global energy crisis is not over yet, therefore, it is extremely necessary to consolidate the efforts of the entire civilized world to avoid possible negative bifurcations in the further development of the situation, in particular, to prevent options and conditions under which this crisis can turn into a global political crisis Ukraine needs to take into account the energy development trends of the world and Europe and focus on decentralized and distributed \"green\" energy.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126319205","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}

{"title":"Freedom of contract: prerequisites for development in the conditions of digitalization of the economy","authors":"D. Sichko","doi":"10.37634/efp.2023.6.5","DOIUrl":"https://doi.org/10.37634/efp.2023.6.5","url":null,"abstract":"Digital technologies influenced the development of civil-law relations in the field of trade, financial, educational, consulting services, entertainment, etc., leading to the emergence of remote forms of offer and acceptance. The development of \"business on the network\" initiated the practice of applying the principle of freedom of contract by participants in civil-law relations in this renewed capacity. The acquired experience needs to be studied and understood in order to take into account in the legislation the needs of participants in civil-law relations in the world of Internet technologies. The purpose of the paper is to study the prerequisites for the development of the principle of freedom of contract in the digitalized economy. Based on the research materials, it was determined that the main prerequisites for the development of the principle of freedom of contract in the conditions of digitalization of the economy are: 1) increasing the availability of goods, works and services that are ordered (provided) through network technologies; 2) individualization of the provisions of the public offer by e-commerce entities in order to achieve more favorable conditions; 3) provision of timely and complete information to the counterparty before accepting the offer. The results of research into the activities of e-commerce entities show that there is a widespread practice of individualizing essential conditions for categories of unregistered users, which differ based on the frequency of visits to the entity's website, their geolocation, or other technological parameters. Considering the fact that the subjects act on the basis of a public offer (public contract), this practice contradicts the requirements of civil legislation. However, taking into account the requirements of reasonableness and justice, which are the basis of the principle of freedom of contract, we consider it appropriate to consider such a practice (if such an entity operate in a competitive market) as appropriate. We consider it justified to place on the side of the contract developer of the public offer an additional duty to assist the other party in conscious participation in contractual relations. Such an obligation as a legal means of ensuring freedom of will is necessary to ensure the good faith of counterparties in the digital economy.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115778595","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}

{"title":"Contribution of the International committee of the Red Cross in development and implementation of international humanitarian law","authors":"S. Lozinska, A. Kiryk","doi":"10.37634/efp.2023.6.18","DOIUrl":"https://doi.org/10.37634/efp.2023.6.18","url":null,"abstract":"The paper examines the contribution of the International Committee of the Red Cross to the development and implementation of international humanitarian law. It was established that today the Organization plays an important role not only in providing assistance to persons who are in armed conflicts and conflict situations, but also in the development and implementation of the norms of humanitarian law that exist today. It was emphasized that it was the ICRC that conducted intensive preparatory work for the Geneva Conventions and Protocols and prepared the projects that became the basis for the two diplomatic conferences. It was determined that the activities of the ICRC related to the application and observance of international humanitarian law are divided into two areas: activities in peacetime and during armed conflicts. Peacetime activities include: promoting the ratification of international humanitarian law treaties and encouraging states to prepare and adopt national legislation and other necessary measures to implement these treaties at the national level, to include humanitarian law in military and police training curricula, and encouraging states to include humanitarian principles and humanitarian law in educational programs for both schoolchildren and students. The activity of the ICRC during an armed conflict is reduced to ensuring the protection of citizens who are in the hands of the enemy, and in general to control the application of the Conventions. After analyzing the ICRC's role in the development and implementation of international humanitarian law, the main levels at which it works are determined: operational work, legal work, work on knowledge dissemination and monitoring. It has been established that the implementation of the provisions of the Geneva Conventions and Additional Protocols rests with both the ICRC and national governments, which should use the ICRC as a network to support the implementation and promotion of respect for and compliance with international humanitarian law.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130032795","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}

{"title":"Digital business transformation as an element of crisis management","authors":"L. Kostyrko, Andrii Martynov, Milena Rozmyslova","doi":"10.37634/efp.2023.5.13","DOIUrl":"https://doi.org/10.37634/efp.2023.5.13","url":null,"abstract":"The relevance of the problem of developing effective anti-crisis strategies in conditions of increasing uncertainty and unpredictability of internal and external environment of enterprises is substantiated.\u0000The necessity of formation of active anti-crisis strategy in connection with frequent crises in activity of entrepreneurial structures is studied. It has been established that the crisis on the one hand is a destructive process that threatens the stable existence of entrepreneurial structures, and on the other it is constructive - since it forms the prerequisites for their transition to a qualitatively different level of development.\u0000It is proposed to use the tools of digital business transformation as an element of crisis management. The possibilities of applying digital business transformation in different business areas have been investigated. The following areas of digital business transformation are defined: business functions, business processes, business models, business assets, business culture, business ecosystem.\u0000It has been determined that digital technologies allow to obtain significant advantages for small and medium-sized businesses, among which it should be noted: improving business operations, stimulating innovation and ensuring the growth of enterprises, changing existing and developing new business models, expanding marketing opportunities.\u0000It is substantiated that digital transformation is simultaneously aimed at improving existing business processes and creating competitive advantages by changing and creating new business processes within the enterprise.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129781571","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}

{"title":"Chemical injury for a sexual attack on a minor person: the question of the amendment of other criminal legal measures","authors":"Yu.S. Tavolzhanska, V. Romanova, Ya.V. Shuliaka","doi":"10.37634/efp.2023.5.10","DOIUrl":"https://doi.org/10.37634/efp.2023.5.10","url":null,"abstract":"In connection with the increase in the number of cases of violent acts related to sexual crimes, some countries have adopted legislation that provides for the use of chemical castration as a criminal-legal measure of a medical nature. The positions of defenders and opponents of the use of this method are analyzed, and the effectiveness of chemical castration as a means of preventing repeated crimes is also investigated. This topic is relevant for justice, medicine and the public, as it concerns serious issues of human rights and the ethics of using medical methods for law enforcement purposes.\u0000It can be argued that the introduction of chemical castration will be appropriate to counter the pandemic of sexual crimes against minors, but this issue has many acute angles. It is important not to level the voluntary nature of this procedure by depriving the person of the right to choose. The basis for castration must be a socially dangerous act, the harmful consequences of which must be commensurate with the interference with the normal reproductive activity of a person.\u0000Some studies have shown that chemical castration can reduce the risk of repeat crimes related to sexual activity. However, other studies indicate that chemical castration is not a universal means of preventing recidivism, and its effectiveness depends on the specific situation.\u0000New research also focuses on the ethical aspects of using chemical castration, including the issues of informed patient consent, possible side effects, and the duration of castration. In addition, it examines whether chemical castration can be used as an alternative to punishment, as is commonly done in criminal law situations.\u0000In our opinion, chemical castration is an innovation in the criminal legal field of Ukraine. But it needs thorough discussion and testing in practice. We investigated the issue of sexual crimes against particularly vulnerable persons and followed the changes made to the criminal legislation of Ukraine in recent years.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"286 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131540869","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}

{"title":"Theoretical approaches to digital transformation in enterprise management","authors":"Leonid Mytrokhin, Viktoriia Ihnatiuk","doi":"10.37634/efp.2023.5.18","DOIUrl":"https://doi.org/10.37634/efp.2023.5.18","url":null,"abstract":"The paper is devoted to the study of digital transformation in management. Currently, the problems of implementing an effective digital transformation at enterprises are becoming particularly relevant in the context of the fact that the transformation is one of the key factors in increasing the competitiveness of the organization. Due to the continuous development of technology and the growth of the digital economy, organizations are facing significant changes in the business environment. Digital transformation allows companies to adapt to these changes and use new opportunities to improve efficiency and productivity. The paper examines the definition of digitalization, explores the theoretical foundations of digital transformation in management; due to the significance of the transformation of the organization as the main factor in increasing competitiveness. Digital transformation in today's business environment has become a must for companies seeking to innovate and achieve competitive advantage. Due to the rapid development of technologies, management processes and methods are undergoing significant changes. Digital solutions allow you to automate business processes, simplify data collection and analysis, improve communication and collaboration between different departments and employees. This helps reduce routine work, increase productivity and focus on strategic planning and innovation. However, digital transformation also creates new challenges for management that require attention and solutions. The rapid development of the digital economy, the excessive level of changes in the external environment and market competition require enterprises to optimize and effectively build business processes, as well as focus on improving the competitive strategy.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115549726","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}

{"title":"Efficiency of internal control of state institutions of Ukraine","authors":"Hanna Bulkot, Nadiia Buhai","doi":"10.37634/efp.2023.5.2","DOIUrl":"https://doi.org/10.37634/efp.2023.5.2","url":null,"abstract":"Introduction. The introduction of a modern model of state internal financial control is aimed at strengthening the responsibility of managers for the management and development of institutions as a whole (managerial responsibility and accountability). Therefore, the implementation and operation of the internal control system is aimed at the economical and efficient use of resources provided by taxpayers for the development and sustenance of Ukraine.\u0000The purpose of this paper is to analyse the level of effectiveness and efficiency of internal control of state institutions of Ukraine.\u0000Results. The paper provides a legally established concept of internal control. It describes the significance of internal control as a tool of the institution management system. A number of problems of an organizational and legal nature in the field of state financial control are indicated. The division of internal control measures was also carried out depending on the objects of the study: operations control measures; process control measures; document control measures that involve the use of sanctions (permits) for the implementation of an economic transaction which is a mandatory requisite of any primary document; resource control measures aimed at consolidating responsibility for the safety and use of resources, which reduces the risk of their loss or misuse. The paper also lists the activities that may include monitoring of control measures. The concepts of state internal financial control, financial management and control are provided. Typical violations in the system of accounting and internal control of state institutions are indicated, that should be considered when developing proposals and recommendations.\u0000Conclusions. Solving problematic issues related to the functioning of the internal control system in state authorities is only possible by introducing new modern approaches to its organization, reconsideration of control not as means of preserving the resources of a budgetary institution, but as a tool for managing these resources, reducing various risks of illegal, inefficient and ineffective use of them. At the same time, efficient changes in the internal system cannot be achieved only through legal norms, regulatory documents and instructions.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121577915","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}

{"title":"Optimal industry tax rate adjustment for investors in Denmark","authors":"I. Pistunov, Kseniia Kizilova","doi":"10.37634/efp.2023.5.7","DOIUrl":"https://doi.org/10.37634/efp.2023.5.7","url":null,"abstract":"The paper considers the possibility of setting differentiated corporate profit rates on foreign direct investment in various industries in Denmark in order to increase the country's economic growth.\u0000The development of one of the authors regarding the determination of equilibrium prices in retail trade was taken as the main method. According to this method, prices were raised for those goods that sold better. On the contrary, the prices of low-demand goods decreased. A test of that technique in the retail trade proved that customers who bought goods that went up in price did not abandon those goods. On the other hand, the sales of low-demand goods increased, as a result of which the traders' incomes increased.\u0000The adaptation of this principle for the reorganization of the taxation system was based on the idea that if the tax on a certain branch of the economy, which gives the largest income to the budget, is increased, investors will not refuse to invest it in the future, and a decrease in the tax on the branch that gives small deductions to the budget of the country, on the contrary , will attract additional investments.\u0000In order to limit the possible changes in tax rates for various sectors of the Danish economy, five Danish economists were involved, who expressed their opinion on the permissible limits of tax rate changes. \u0000The level of agreement between experts' opinions, determined by the Kendall concordance coefficient, was sufficient. The problem of mathematical programming was formulated in such a way that the total percentage of tax changes was equal to zero and that the tax change did not exceed the limits determined in advance by the experts.\u0000The optimal calculation of corporate tax rates for each industry in Denmark was performed using 2022 data, showing the following results: Agriculture, Forestry and Fisheries 20.96%, Mining 20.92%, Manufacturing 22.2%, Utilities 22 ,44%, Construction 21.93%, Trade and transport 22.25% , Information and communication 22.62%, Finance and insurance 22.93%, Real estate transactions and lease of non-residential buildings 22.13%, Residential houses 22.11%, Other business services 22.25%, Government, education and health care 21.01%, Arts, entertainment and other services 22.25%.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134473694","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}

{"title":"Surmounting of the impediments on the way to Ukraine`s accession to the European Union","authors":"Svitlana Bredun, A.I. Pytomets, O.O. Bolotov","doi":"10.37634/efp.2023.5.5","DOIUrl":"https://doi.org/10.37634/efp.2023.5.5","url":null,"abstract":"The paper highlights the topic of European integration. Ukraine has decided on the vector of foreign policy, setting the goal of integration into the European political, economic and legal space with the aim of gaining membership in the European Union. Namely, accession to the EU is a strong incentive for development and improvement of many aspects of the functioning of our state. In 2022, during an extremely challenging period for Ukraine, a qualitatively new stage of European integration began – Ukraine received the EU candidate status, which made the prospects of joining the European community feasible, became a catalyst for further reforms, and an incentive for the authorities and citizens of the country. The EU candidate status has opened up a number of vectors for our country to carry out reforms in various areas. These are primarily structural changes, shift away from the consumer economy model, improvement of production efficiency, expansion of access to new technologies, new investments, etc. This is the country`s achievement of a new level of development comparable to EU member states.\u0000Six fundamental values of the European Union – supremacy of law, respect for human dignity, democracy, freedom, equality and respect for human rights – these are the most vital worldview principles, which are close and understandable to our society – to every Ukrainian. They exactly unite us with Europeans more than any laws or agreements. The EU enlargement process opens new strategic prospects for Ukraine and additional opportunities to deepen the European integration policy of our state. However, at the same time, at the current stage of Ukraine's relations with the European Union, there are many problems that must be eliminated, in order to become a member of the EU. \u0000In this paper, we considered Ukraine's path to European integration, highlighting the opinions of political and public figures regarding the importance of our state for European space. It was noted which criteria for EU membership exist, it was also analyzed which of them Ukraine has already fulfilled. Attention was focused on the reforms that should be carried out in order to obtain EU membership. It was clarified what are the obstacles to the European integration of Ukraine and it was indicated the ways to overcome them.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121165104","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}

{"title":"Conceptual and theoretical problems of the category of \"digital (electronic) evidence\" in the criminal process","authors":"Danylo Riabushchenko","doi":"10.37634/efp.2023.5.9","DOIUrl":"https://doi.org/10.37634/efp.2023.5.9","url":null,"abstract":"Introduction. The rapid development of the process of bringing information into digital form is directly related to the active use of material and technical facilities and the Internet. Such technological progress contributes to the emergence of a new type of evidence - digital, which requires complex scientific and practical understanding.\u0000The purpose of the paper is revealing the essence and legal nature of the concept of \"digital evidence\" in criminal procedural legislation, as well as analyze their place in the system of procedural sources of evidence, their relationship with other types of evidence, as well as investigate the issue of distinguishing the institution of digital evidence in the Criminal Procedure Code.\u0000Results. Digital evidence in the criminal process is a rather controversial and complex category. Firstly, due to the fact that there is no comprehensive and comprehensive position of the legislator on the normative dimension regarding this issue. Secondly, due to the active and heterogeneous discussion at the doctrinal level regarding the perspective of institutionalization of digital evidence in the criminal process. In order to comprehensively consider and analyze the category of \"digital evidence\", peculiar features and specific features inherent in this type of evidence were analyzed. Synthesizing the signs and features of the nature of the category of digital information (evidence), the author proposed a definition of the concept of \"digital evidence\". \u0000It is indicated on the available place of digital evidence in the system of procedural sources of the criminal process. The issue of the debated choice of the legislator regarding the special classification of procedural sources of evidence, in the context of securing \"digital (electronic) evidence\" in the criminal process, in a systematic analysis with the approaches of other procedural branches of law, is analyzed. Considered the relationship of digital evidence with other types of evidence, in particular physical evidence and documents.\u0000Conclusion. The author concluded about the need to highlight the concept of \"digital evidence\" at the level of criminal procedural legislation.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128972886","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}