Economics. Finances. Law最新文献

{"title":"Features of the legal status of sports federations in Ukraine","authors":"Oksana Zalizko, V. Danylchenko","doi":"10.37634/efp.2023.7.22","DOIUrl":"https://doi.org/10.37634/efp.2023.7.22","url":null,"abstract":"Introduction. Sport is an autonomous system that includes a huge array of various public sports organizations connected by complex relationships, the central place among which is occupied by sports federations. \u0000The purpose of the paper is to determine the specifics of the legal status and areas of activity of sports federations in Ukraine. Results. \u0000Results. The Law of Ukraine \"On Physical Culture and Sports\" provides for the delegation of powers for the development of the relevant sport, organization and holding of official international and all-Ukrainian sports competitions on the territory of Ukraine, etc. to public associations of physical culture and sports orientation. At the same time, it is difficult to talk about the complete autonomy of sports federations, since the sports federation, among other things, ensures cooperation with the structural units of local state administrations and local self-government bodies regarding the development of the respective sport; agrees with the Ministry, relevant local bodies of executive power and local self-government bodies on the issue of holding international sports competitions on the territory of Ukraine; implements and demands the same implementation from its members of the decisions of the Ministry, relevant contracts with local executive bodies in the field of physical culture and sports; submits a report on the use of budget funds in case of financial support from the state budget to a sports federation for the development of a sport, organization and holding of sports events; is obliged to submit a report to the Ministry on the state of implementation of the cooperation agreement, etc. every year. The peculiarity of the legal status of sports federations in various sports is that they can be created only as non-commercial organizations. At the same time, sports federations can independently or through legal entities created by them carry out entrepreneurial activities, if such activities are not their main activity and correspond to the purpose for which they were created and contribute to its achievement. \u0000Conclusion. The legal status of sports federations is hybrid. On the one hand, they are accountable to the central body of executive power - the Ministry of Youth and Sports of Ukraine, and on the other hand, they are autonomous and independently determine the directions of their activities, including: organization and holding of competitions; approval of internal documents and their implementation; implementation of the system of certification of clubs, coaches and other specialists in the field of sports; establishment of institutions, enterprises and organizations to achieve their statutory goals and objectives, participation in civil-law relations, acquisition of property and non-property rights; determination of the mechanism for resolving sports disputes.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131900595","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":"Problems of demining and the influence of military actions on the activities of business structures and the agricultural complex of Ukraine","authors":"Viktoriia Sotnyk, Viktoriia Mohylevska, T. Fedchuk","doi":"10.37634/efp.2023.7.4","DOIUrl":"https://doi.org/10.37634/efp.2023.7.4","url":null,"abstract":"The paper is devoted to the analysis of mining problems of a large part of the country's territory. It highlights the impact of military operations on the agro-industrial complex and the activities of business structures. The dynamics of losses due to mining and conducting active hostilities are given. In addition, the problems of the process of demining territories in Ukraine and directions for their solution are highlighted in detail, in particular through the financing mechanism of environmental state targeted programs. According to the research of the Ukrainian Club of Agrarian Business, about 2 million hectares of fields remain in those areas that have been cleared of mines. This leads to economic costs. Thus, Ukraine loses about 800 million dollars every year due to idleness. It is also worth emphasizing the amount of damage to agricultural production and the agro-industrial complex caused by the war. According to analytical estimates of the National Bank of Ukraine, during the war, the economy loses about 50% of \"unproduced\" GDP. According to experts' estimates, Ukraine loses about 50 billion hryvnias every week, not including losses from destruction. The IMF estimates Ukraine's losses due to the invasion of the occupiers at 35% of GDP. A significant number of business structures of enterprises found themselves in areas where active hostilities are taking place and were forced to evacuate to safe regions or stopped working altogether. A promising task in this direction is the approval of new environmental state target programs in order to demine agricultural territories and use them for the purposes of agricultural production and the implementation of activities of business structures. This mechanism provides for various implementation tools, sources and methods of financing. The mechanism considered in the paper provides for the active cooperation of state customers, investors of state target programs and the public in the implementation of environmental state target programs.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132194615","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":"Distinction between ecocide (art. 441 of the Criminal Code of Ukraine) and violations of the laws and customs of war as damage to the natural environment (art. 438 of the Criminal Code of Ukraine)","authors":"Olha Brynzanska","doi":"10.37634/efp.2023.7.17","DOIUrl":"https://doi.org/10.37634/efp.2023.7.17","url":null,"abstract":"Introduction. Distinction between corpus delicti of criminal offenses is a necessary condition for the correct classification of the crimes.\u0000The purpose of the paper is elucidation of the signs by which distinction between the criminal offenses of ecocide (art. 441 of the Criminal Code of Ukraine) and violations of the laws and customs of war as causing damage to the natural environment (art. 438 of the Criminal Code of Ukraine) is made.\u0000Results. Since the norm of art. 438 Criminal Code of Ukraine is blanket the provisions of multilateral international agreements and customs on the prohibition of harming the natural environment within military actions are analyzed for elucidation of the signs the corpus delicti of violations of the laws and customs of war as causing damage to the natural environment. The signs of ecocide are devoted in pursuant to the provisions of art. 441 of the Criminal Code of Ukraine. \u0000Joint signs of ecocide and violations of the laws and customs of war as causing damage to the natural environment: 1) subject of the crime – natural environment; 2) amount of damage to the natural environment as result of actions what are qualified under the art. 438 or art. 441 of the Criminal Code of Ukraine; 3) subjective («mens rea») – intentially action; 4) perpetrator – a person who has reached 16 years of age (except military officials).\u0000Dissenting signs of ecocide and violations of the laws and customs of war as causing damage to the natural environment: 1) object of the crime (security of mankind (ecological security) – for ecocide and peace – for violations of the laws and customs of war as causing damage to the natural environment); 2) substantive («actus reus»): violations of the laws and customs of war as causing damage to the natural environment are committed as way of waging war or consequence of waging war and only in the context of armed conflict.\u0000Conclusion. The signs for distinction between ecocide and violations of the laws and customs of war as causing damage to the natural environment are signs of object of the crime and peculiarities of substantive («actus reus») and contextual signs (armed conflict).","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127229208","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":"Analysis of tools for the interaction of the government and society: financial security, legislative regulation","authors":"Hennadii Nikolenko, L. Melnyk, T. Fursa, I. Kantsir","doi":"10.37634/efp.2023.7.9","DOIUrl":"https://doi.org/10.37634/efp.2023.7.9","url":null,"abstract":"Introduction. The paper is devoted to interaction between the authorities and the community at the legal and financial levels. The institutional mechanism for ensuring the implementation of personnel support for the effective functioning of local self-government bodies in Ukraine at the current stage of development are revealed. \u0000The purpose of the paper is the analysis to solve the current problems of state management, administration, development of territorial communities requires the modernization of the system of public management and administration. \u0000Results. Forms, principles, economic and legal regulation of the organization and functioning of the community are provided. At the present stage, united communities are faced with a number of problems and challenges, such as the globalization of the economy, increased mobility of labor resources and the related increase in unemployment, increased international competition for investments and development resources. A set of problems and prospects contributing to the development of communities as important territorial units is justified. A model of the strategy for further development according to international practices is presented. The peculiarities of the concept of \"territorial community\" as a political, social, and economic phenomenon of local self-government were investigated.\u0000Conclusion. The redistribution of power and resources between the state and local self-government bodies involves the use of system tools in regulating the socio-economic space and achieving macroeconomic stability of the territory swarm and the state as a whole. Research methodology includes methods of scientific knowledge such as descriptive, systematic and analysis. The practical value of the work lies in the conclusions of the study and further research. Specialists in the legal and economic sectors can use this material.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127401045","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 principles of budgeting as a method of economic management of enterprise’s activity","authors":"Kseniia Blyzniuk","doi":"10.37634/efp.2023.7.11","DOIUrl":"https://doi.org/10.37634/efp.2023.7.11","url":null,"abstract":"The paper is devoted to the study of the theoretical foundations of budgeting as a method of economic management of the enterprise. It has been proven that in modern conditions, budgeting is aimed at increasing the efficiency of its activities in the current period and in the future. There are considered modern approaches to the interpretation of the budget and the budgeting process at the enterprise. The analysis of various literary sources regarding the definition of the concept of \"budgeting\" was carried out. Various approaches to revealing the economic essence of the concept of budgeting have been identified. It was found that disagreements related to the interpretation of the term budgeting system by scientists lead to differences in the identification of its functions.\u0000The following approaches to the interpretation of the essence of the budgeting process are distinguished: budgeting as a tool for planning the enterprise's activities; budgeting as a tool for operational and tactical planning; budgeting as a management method; budgeting as a management technology.\u0000Also, there are considered the economic essence of budgeting as a method of economic management of the enterprise's activities, aimed at forming a system of budgets for all areas of its activity. The task of budgeting is systematized, the elements of the budget system infrastructure at the enterprise are presented. A sequence of stages in the formation of the budget system aimed at optimizing the economic management of the enterprise is proposed. A sequence of stages in the formation of the budget system aimed at optimizing the economic management of the enterprise is proposed.\u0000On the basis of the conducted research, a modern conceptual approach to the definition of the concept of \"budgeting system\" was formed.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131225447","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":"Main types of subjects of protection of rights and legal interests of city councils in economic relations","authors":"Maksym Kyrylenko","doi":"10.37634/efp.2023.7.18","DOIUrl":"https://doi.org/10.37634/efp.2023.7.18","url":null,"abstract":"The relevance of the paper is due to the fact that at the current stage of the development of legal science, there is a need to unify the views of scientists and legislation regarding the composition of entities protecting the rights and interests of city councils.\u0000The purpose of the paper is to formulate a categorization of the entities protecting the rights and interests of city councils in the economic sphere.\u0000The paper analyzes the approaches, positions of the legislation and systematizes the features of the categorization of subjects of this category, including: the feature of priority of legal personality (subjects of the first, second and third priority categories of protection entities are distinguished ), a sign of territorial jurisdiction, a sign of authority (or an organizational and legal sign). \u0000It was determined that the list of subjects of this type was formulated in the content of the considered signs, taking into account the grounds related to violations of the rights and interests of local communities and city councils, provided for by legislation. It was established that within the framework of the author's approach, the subjects of protection of the rights and interests of local communities in Ukraine in view of the grounds associated with violations of the specified type consist of: 1) at the pre-trial (claim) and judicial level: local communities, district and regional councils, city councils, communal institutions, organizations, enterprises of cities, whose powers include (does not include) management of communal property of territories; 2) exclusively at the judicial level: courts of relevant jurisdictions; communal institutions, organizations, enterprises of cities, those from which independent claims are not made within the framework of court cases and which are on the side of the plaintiffs (city councils).\u0000It has been established that the presented categorization of the subjects of protection of the rights and interests of city councils is aimed at ensuring the development of the theoretical base in the context of the specified issues.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132698776","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":"Problems of comprehensive assessment of the impact of global business structures on the development of the national economy","authors":"T. Lazorenko, L. Pashchuk, Y. Yezhelyi","doi":"10.37634/efp.2023.7.2","DOIUrl":"https://doi.org/10.37634/efp.2023.7.2","url":null,"abstract":"The paper is devoted to the activities of enterprises and their impact on the state economy. The activities of enterprises are aimed at achieving economic and social results and making a profit in addition, it is related to the provision of the needs of each person, is subject to the influence of many factors and covers a wide range of organizational, technological, economic and financial issues. The paper analyzes the main aspects of the economic significance of the activities of enterprises for the effective functioning of the national economy. Business has been proven to be of global importance through financial inflows, foreign investment and share of gross domestic product. Stability of enterprise activity, achievement of competitive advantages, strengthening of the enterprise’s position on the market – all this is achieved by implementation of rational and carefully developed economic policy of business entities and state policy. That is why the problem of formation and management of the economic policy of the enterprise becomes especially relevant. The main aim of the research is to identify the risks and prospects of enterprise activity on the national economy in modern conditions. Support for the economy is provided only by those enterprises that correctly and competently determine the requirements of the market, organize the production of competitive products and services that are in demand, skillfully carry out highly qualified creative labor staff All this requires fundamental and in-depth economic knowledge, and therefore, appropriate training of economics specialists. The paper describes the state of enterprise activity, possible threats, prospects, and further vectors of development in the post-war period. The practical value of the research is reflected in the results of the work and its follow-up scientific research. The authors concludes that the following steps have been taken in recent years to improve the relationship between entrepreneurship and the national economy: comprehensive regulation of the business sector, development of a simplified program for permitting procedures and registration of property rights, high-quality and modern procedures for starting and closing a business, obtaining administrative services at the highest level, observance of state control over the activities of business entities and reforming the provision of administrative services, mitigation of taxation.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130964994","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":"Strategic management of sustainable development of industrial enterprises in the conditions of the post-war reconstruction of Ukraine","authors":"I. Tarasenko, Kostiantyn Olefirenko, T. Polozova, Olena Murzabulatova","doi":"10.37634/efp.2023.7.15","DOIUrl":"https://doi.org/10.37634/efp.2023.7.15","url":null,"abstract":"Introduction. The paper deals with the problem of improving strategic management of sustainable development of industrial enterprises. The shortcomings of the strategic management of Ukrainian industrial enterprises are due to the decline in the growth rates of the world and Ukrainian economy, the war, the specifics of the development of socio-economic relations. \u0000The purpose of the paper to study the concept of strategic management of sustainable development of industrial enterprises.\u0000Results. The main problem of the study is related to the imperfection of the strategic management of the enterprise's investment policy, which leads to a slowdown in the development of the enterprise and a decrease in competitiveness. The methodological base of the research is determined, the basis of which is: system theory, a system approach to managing the sustainable development of the enterprise, the theory and practice of modeling, strategic management, investment planning. An improved model is proposed, which determines the interdependence of strategic management of investment policy and sustainable economic development of the enterprise, and an algorithm for managing the process of developing an investment strategy of an industrial enterprise is presented. This mechanism takes into account the main indicators of sustainable development of an industrial enterprise. The mechanism of strategic management, which has a complex nature, is considered. The management of the enterprise is oriented towards serious transformations, takes into account the proposed methods and tools of formation and management of investment capital of an industrial enterprise in conditions of uncertainty.\u0000Conclusion. It has been proven that the use of more advanced mechanisms for the development and management of the organization's strategic activities allows the company's management to improve management processes, make the best decision regarding the choice of strategy and the amount of investment resources necessary to achieve the sustainable development of an industrial enterprise.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114983674","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":"Legal responsibility for animal cruelty: EU and Ukraine practice","authors":"A. Kiryk, A. Danilova","doi":"10.37634/efp.2023.7.20","DOIUrl":"https://doi.org/10.37634/efp.2023.7.20","url":null,"abstract":"The paper examines the issue of legal responsibility for animal cruelty in Ukraine and EU member states. The main acts of domestic legislation, which specialize in the protection of animals from cruel treatment, have been identified. It has been established that the EU member states have implemented a significant number of legal acts that allow the protection of animals at the legislative level. In all European countries, abuse of animals is considered a crime and is punishable by a fine or even imprisonment. The legislation of Italy, Norway, Greece and France was analyzed. It has been established that in Italy the term of imprisonment ranges from 3 to 18 months, and the fine that the animal abuser will have to pay can reach 30,000 euros. Norway is also worthy of attention, where the penalty is imprisonment for up to 1 year, the imposition of a fine with confiscation of the animal. In Greece, animal cruelty is subject to administrative and criminal liability. Administrative responsibility can reach 30,000 thousand euros. Criminal liability consists of imprisonment for up to 10 years and fines from 30,000 to 50,000 euros. In France, criminal liability is provided in the form of imprisonment for up to 5 years and a fine of up to 75,000 thousand euros. Based on the analysis of the legislation of European countries, changes to the domestic legislation are proposed, namely, it is worth borrowing foreign experience and in case of cruel treatment of animals, in addition to the prescribed confiscation of the animal, establish a ban on their further keeping. In addition, a global problem in the area of prosecution is the low public awareness of legal responsibility for animal cruelty, so one of the important measures is the implementation of legal education measures regarding administrative and criminal norms that provide for responsibility and the degree of punishment for the specified offense.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130945161","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":"Formation of information decision support system in the diagnostics of management efficiency of enterprise’s financial and economic activity","authors":"D. Dmytrenko","doi":"10.37634/efp.2023.7.6","DOIUrl":"https://doi.org/10.37634/efp.2023.7.6","url":null,"abstract":"The complexity management of financial and economic activity of the enterprise requires the search for qualitatively new approaches to the formation, systematization and analysis of information in order to identify and solve the problems of developing a strategy and tactics for the development of the enterprise.\u0000The purpose of the paper is the formation and justification of the structure of information support system’s formation concerning decisions in the diagnostics of financial and economic activity of the enterprise management efficiency, which is aimed at increasing the effectiveness of management decision-making of a strategic and tactical nature.\u0000The tasks of the information support system for diagnostics of financial and economic activity of the enterprise management efficiency have been determined, which allows to eliminate a number of causes of information uncertainty in the process of managing the enterprise's activities.\u0000It is proved that the system of information support for decision-making in the diagnosis of financial and economic activity of the enterprise management efficiency should be considered in the form of three interconnected subsystems, which are lower-order systems, namely: the financial and information system, the system of financial and information diagnostics and the system of detected financial problems. The author proposed a comprehensive functionality of all components of the information support system for decision-making support in the diagnosis of the management of the financial and economic activities of the enterprise, which will increase the validity and effectiveness of the management decisions made, taking into account the influence of the instability of the external and internal environment of its functioning.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134221867","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}