scholarly journals Specifics of Procedure of Integrity Assessment of a Design Company’s Counterparties for Export VAT Calculation

2021 ◽  
pp. 142-150
Author(s):  
Irina Borisova ◽  
◽  
Olga Oleynik ◽  
Keyword(s):  
Economic Analysis ◽  
Engineering Design ◽  
Legal Status ◽  
Practical Importance ◽  
Value Added ◽  
Assessment Procedure ◽  
Legal Analysis ◽  
Integrity Assessment ◽  
Business Operations ◽  
Verification Methods

The article presents the results of a study on the assessment procedure of counterparty integrity, which helps to determine the reliability and legal status of any involved contractors. The argument rests on the methods of system and institutional analysis, economic analysis of business operations, and comprehensive legal analysis of entrepreneurial operations. Relevance of the study consists in the theoretical and practical importance of efficient subcontractor management, as well as in the need of an engineering design company to establish a unified procedure for dealing with partners. The procedure of integrity assessment of counterparties (suppliers, subcontractors) of a design company includes some economic and legal techniques. Design companies use the counterparty integrity concept in verifying whether the value added tax on exports is computed correctly, whether the VAT refund (deduction) is justified, and whether the procurement of some works, services and commodities is economically reasonable. Verification of the physical existence of a counterparty and the authority of persons who sign contracts and issue letters of authorization is also provided. In contrast to existing verification methods, the approach used in this article allows choosing the best way to deal with international partners. Additional measures to disclose unfair practices of partners by means of a legal review of counterparty documents are developed. The article presents a tested form of reporting of counterparty negotiations. A set of measures for a detailed counterparty verification allows systematizing the procedure of integrity assessment of counterparties (suppliers, subcontractors) of a design company. The procedure and measures suggested in the paper will help design companies reduce their business risks.

ADMINISTRATIVE RESPONSIBILITY FOR VIOLATIONS OF THE ELECTION LEGISLATION IN THE CONTEXT OF THE LEGAL STATUS OF ELECTORAL COMMISSIONS

2021 ◽  
pp. 16-28
Author(s):  
Sergey V. Vedyashkin ◽  
◽  
Daria V. Sennikova ◽  
Elman S. Yusubov ◽  
◽  
...  
Keyword(s):  
Legal Status ◽  
System Analysis ◽  
Practical Importance ◽  
Legal Responsibility ◽  
Legal Analysis ◽  
Electoral Process ◽  
Legal Provisions ◽  
The Right ◽  
Municipal Election ◽  
Administrative Responsibility

The article deals with the problems of administrative responsibility for violations of the election legislation; the issue is studied in the context of the legal status of electoral commis-sions. The authors assess the administrative-tort and constitutional-legal provisions, mediating issues and the implementation of administrative responsibility for violations of the election legislation. Attention is drawn to the peculiarities of the legal status of electoral commissions and the functions of their activities. The content of certain issues related to the jurisdiction of election commissions in terms of the implementation of their administrative and tort powers is studied in the article; the analysis of their content is carried out, the problems of practical importance, including an assessment of the legal status of election commissions, are pointed out. When writing the article, the authors used the following methods when writing: system analysis, dialectical, logical, comparative-legal, analysis and synthesis, induction and deduction. As a result of the study, the following results were obtained: – the inconsistency of election and administrative legislation and the practice of their enforcement are also expressed in bringing to justice by corpus delicti, which does neither involve the payment of a fairly significant fine, nor significantly affects the maintenance of law and order; – municipal election commissions as well as other election commissions that do not func-tion outside the election campaigns may additionally need material technical and methodological support in fixing administrative offenses; – legal responsibility in the electoral process needs to be transformed according to the principles of the work of election commissions, expressed in the capacious category of “effec-tive care” for the implementation of passive and active suffrage; – the measures of administrative responsibility, first of all, penalties addressed to candi-dates and electoral associations, cannot exceed the amount of funds spent on average for the election campaign at the lowest level, a spontaneous increase in the size of this sanction is not permissible and needs to be revised, taking into account the proposed indicators; – when updating the institution of responsibility in the electoral process, the principle of federalism should also be taken into account. In this regard, it seems possible to delegate to the legislative (representative) bodies of the subject the right to fix in the legislation on administrative offences the constituent elements of crimes used in the course of municipal elections.

scholarly journals Tax control of cryptocurrency transactions in Ukraine

2018 ◽  
Vol 13 (2) ◽  
pp. 89-106 ◽  
Author(s):  
Svitlana Volosovych ◽  
Yurii Baraniuk
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Legal Status ◽  
Practical Importance ◽  
Value Added ◽  
Developed Countries ◽  
State Regulation ◽  
Value Orientations ◽  
State And Local ◽  
High Level

The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply lead to the need to implement their state regulation, an important component of which is tax control.Therefore, the purpose of the article is to substantiate the value orientations when forming the system of cryptocurrency transactions tax control in Ukraine taking the positive experience of developed countries into account. The scientific results of the study consist in the emphasizing structural, functional, systemic and institutional approaches to understanding tax control, which became the basis for identifying the features of cryptocurrency transactions as a tax control object.It was revealed that the lack of personalization of the agreement parties, the relatively high level of information security, free international turnover and a decentralized payment system are the factors of the cryptocurrency market further development. On the other hand, this leads to the loss of tax revenues for Ukrainian budgetary system, taking into account the forecasted trends in the development of the cryptocurrency market by 2022 through methods of sums, least squares and expert estimates. Given the institutional approach to the understanding of tax control, an institutional structure of the cryptocurrency transactions tax control in Ukraine is proposed.It is established that domestic state institutions are able to carry out tax control over these transactions. It is also determined that introducing fiscal control will result in the receipt of additional revenues by budgets, reduction of shadow economy, counteraction to cybercrime and terrorism financing.The practical importance of the results is in the need to form an effective system of cryptocurrency transactions tax control as a function of public administration.It has been determined that transactions on cryptocurrency supply, on the determining exchange rates and transactions on cryptocurrency disposal should be an object of tax control in Ukraine. Mining transactions, receipt of income (profits) in the cryptocurrency are subject to general taxes, depending on the taxpayer’s legal status, in particular, personal income tax, corporate income tax and a unified social tax (UST). Taking into account the EU recommendations on the non-application of value added tax in the cryptocurrency transactions taxation, it is not appropriate to implement it in this area. Establishing tax control over cryptocurrency transactions will expand the powers of state authorities that are empowered to control observing financial discipline by economic agents in Ukraine and the financial capabilities of state and local budgets.

scholarly journals HISTORICAL AND LEGAL ANALYSIS OF THE HEALTH CARE WORKERS’ LEGAL STATUS DEVELOPMENT

Medicne pravo ◽  
2021 ◽  
pp. 9-17
Author(s):  
N. V. Kniazevych
Keyword(s):  
Health Care ◽  
Public Relations ◽  
Health Care Workers ◽  
Legal Status ◽  
Practical Importance ◽  
Health Sector ◽  
Legal Analysis ◽  
Health Sector Reforms ◽  
Care Workers ◽  
Reform Processes

The article is devoted to historical and legal analysis of the health care workers’ legal status development. The paper analyses the beginning of the establishment of the first rules of behavior and professional responsibilities of medical workers in Ukraine, as well as regulations governing the legal status of medical workers in different years in Ukraine. It has been emphasized on the importance of research in the context of the modern health sector reforms for the formation of its directions of implementation. The administrative and legal status of a medical worker makes it possible to determine their place and role in public administration and other public relations. The rights and responsibilities of health care workers are of great scientific and practical importance, especially in view of the ongoing health care reform processes in the country. In view of this, it is important to study the peculiarities of the formation of certain rights and responsibilities of medical workers, which constitute their current legal status, over a significant period of the Ukrainian history.

Design and Techno-Economic Analysis of a Process for Transforming Pig Manure into a Value-Added Product

2008 ◽  
Vol 85 (3) ◽  
pp. 360-368 ◽  
Author(s):  
Mylène Fugère ◽  
Patrice Farand ◽  
Rock Chabot ◽  
Paul Stuart
Keyword(s):  
Economic Analysis ◽  
Value Added ◽  
Pig Manure ◽  
A Value

scholarly journals Techno-Economic Analysis of a Hyaluronic Acid Production Process Utilizing Streptococcal Fermentation

Processes ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 241
Author(s):  
Rafael G. Ferreira ◽  
Adriano R. Azzoni ◽  
Maria Helena Andrade Santana ◽  
Demetri Petrides
Keyword(s):  
Hyaluronic Acid ◽  
Economic Analysis ◽  
Lower Cost ◽  
Value Added ◽  
Production Costs ◽  
Selling Price ◽  
Baseline Scenario ◽  
Adhesive Properties ◽  
Fed Batch Culture ◽  
Economic Analyses

Hyaluronic acid (HA) is a polysaccharide of alternating d-glucuronic acid and N-acetyl-d-glucosamine residues present in the extracellular matrix of connective, epithelial, and nervous tissues. Due to its singular hydrating, rheological and adhesive properties, HA has found numerous cosmetic and medical applications. However, techno-economic analyses of high value-added bioproducts such as HA are scarce in the literature. Here, we present a techno-economic analysis of a process for producing HA using Streptococcus zooepidemicus, simulated in SuperPro Designer. In the baseline scenario, HA is produced by batch fermentation, reaching 2.5 g/L after 24 h. It is then centrifuged, diafiltered, treated with activated carbon and precipitated with isopropanol. The product is suitable for topical formulations and its production cost was estimated as 1115 $/kg. A similar scenario, based on fed-batch culture and assuming a titer of 5.0 g/L, led to a lower cost of 946 $/kg. Moreover, in two additional scenarios, 10% of the precipitated HA is diverted to the production of a highly pure and high-molecular weight HA, suitable for injectable applications. These scenarios resulted in higher capital and operating costs, but also in higher profits, because HA for injectable use has a higher selling price that more than compensates for its higher production costs.

theoretical and legal analysis of the position of the prosecutor’s office in the system of separation of powers

2021 ◽  
Author(s):  
Vladislav Topilin ◽  
Roman Fedorov
Keyword(s):  
Scientific Knowledge ◽  
Legal Status ◽  
Separation Of Powers ◽  
Executive Branch ◽  
The State ◽  
Legal Analysis ◽  
State Structure ◽  
Independent State ◽  
State Apparatus

The article is devoted to the problems of the legal status of the prosecutor’s office in the system of separation of powers. In the study, the author uses grammatical (philological, linguistic) logical, systematic and other methods of scientific knowledge. The author proposes to separate the prosecutor’s office into a separate (supervisory) branch of government, which will not belong to either the executive branch or the judicial branch, as a result of which the state will receive an independent state structure that will be able to exercise its supervisory functions independently of anyone, which will allow for better and faster suppression of possible violations by any branch of government, as well as improve the work of the state apparatus as a whole.

scholarly journals THE ENGINEERING DESIGN COMPETENCY

2011 ◽  
Author(s):  
Jorge Angeles ◽  
Ron Britton ◽  
Liuchen Chang ◽  
Franҫois Charron ◽  
Peter Gregson ◽  
...  
Keyword(s):  
Engineering Education ◽  
Engineering Design ◽  
Value Added ◽  
Global Competition ◽  
Education Programs ◽  
Environmental Challenges ◽  
Research Results ◽  
The Core ◽  
Product And Process ◽  
Value Added Products

There is increasing global competition for better product and process functionality, higher quality, lower costs, and other considerations including energy and environmental challenges. This trend requires that Canadian industry be more innovative and responsive in order to stay competitive internationally. The Canadian capability in Engineering Design is at the core of our ability to achieve this goal. At both the undergraduate and graduate levels, we must improve the capability and capacity of engineering graduates so that they are capable of leading innovation, and converting research results into value-added products and services. This paper addresses the engineering design competency, identifies needs in engineering design training, and describes directions for the design content in engineering education programs.

scholarly journals Topical issues of digitalization in corporate law

2021 ◽  
Vol 118 ◽  
pp. 04012
Author(s):  
Elena Viktorovna Oleynik ◽  
Olga Mikhailovna Shevchenko
Keyword(s):  
Legal Status ◽  
Joint Stock Company ◽  
Financial Assets ◽  
Legal Analysis ◽  
Stock Company ◽  
Digital Currency ◽  
Legal Structure ◽  
Decentralized Autonomous Organizations ◽  
Russian Law ◽  
A Company

The purpose of the study is to analyze the provisions of the novelties of the Russian legislation on digital financial assets and digital currency. The methodological basis was the method of comparative legal analysis, using which the authors identify general patterns and features of the legal status of Russian digital joint-stock companies and decentralized autonomous organizations widely discussed in foreign literature. The results of the study were conclusions about the significant differences between the above organizations. A company issuing digital shares, under Russian law, differs from an ordinary non-public joint stock company by limiting the circulation of digital shares within the framework of a digital platform. Unlike the decentralized autonomous organization, it has legal entity and governing bodies. It was also concluded that there is a significantly greater variety of rights of holders of foreign token-shares in comparison with the rights of shareholders of Russian digital joint stock companies. The novelty of the research is contained in the results of the analysis and doctrinal interpretation of the norms of Russian federal laws concerning digital shares. So, in particular, it was established that such are recognized at the same time as securities and digital rights. Such a legal structure appears to be unnecessarily complex. According to Russian law, digital shares differ from ordinary shares in the form of certification of shareholders “rights, while no differences have been revealed in the scope of shareholders” rights.

scholarly journals FEATURES OF JUDICIAL CASES INVOLVING WOMEN IN THE FATIMID CALIPHATE IN THE 10TH–12TH CENTURIES (historical and legal analysis)

2020 ◽  
pp. 249-253
Author(s):  
Faridun Z. Zavurbekov
Keyword(s):  
Legal Status ◽  
Negative Attitude ◽  
Special Role ◽  
Legal Analysis ◽  
Criminal Cases ◽  
Judicial Process ◽  
Judicial Practice ◽  
Marriage Contract ◽  
History Of

The article deals with the rights of women in the Fatimid Caliphate (10th to 12th centuries) by analysing the judicial practice of the time, the decisions of the Sharia and Mazalim courts. The author focuses on the legal status of women in the sphere of marriage, family and criminal law in the Ismaili tradition. Historical-legal and comparative-legal methods are used in the analysis of sources. The study begins with a short digression into the history of the Fatimid Caliphate. The features of the judicial system, the role of the cadi and its competence are described. There are a number of court cases, one of the parties to which was a woman. Based on the analysis, the author makes a conclusion about the specifi city of the Fatimid approach to marriage, in comparison with the Sunni and Imamite legal schools. The special role of guardians at the conclusion of the marriage contract and restriction of freedom of its termination is noted. Attention is drawn to the fact of extremely negative attitude to marriage between Muslim women and representatives of other religious movements, as well as to such an institution of family law as temporary marriage, legalised in the Imamite school of law. The fi nal part deals with criminal cases in which a woman is both the victim and the accused. Based on these precedents, it is a non-trivial conclusion that the judges of the Fatimid Caliphate did not always rely on Sharia norms when making decisions against women, which is completely atypical for Muslim traditions in general. At the same time, any crimes against this group of the population were punished rather severely. Particular attention is drawn to the state’s approach to women plaintiffs, depending on the degree of their personal participation in the judicial process.

scholarly journals Social Utopias and Engineering Design

2020 ◽  
Vol 3 (1) ◽  
pp. 570-583
Author(s):  
Waldemar Czajkowski
Keyword(s):  
Engineering Design ◽  
Practical Importance ◽  
The Other ◽  
Effective Solution ◽  
Possible World ◽  
Adequate Knowledge ◽  
Other Hand ◽  
Engineering Sciences ◽  
Global Problems ◽  
The One

AbstractA paradox of our time is identified: on the one hand – the development of one global system (ecological, technological and social), on the other hand – the still increasing “balkanization” of science. The dynamics of this systems is a source of well-known numerous global problems. Its possibly effective solution needs adequate knowledge about the system. For this reason, counteraction to “balkanization” of science is of great practical importance. And this counteraction should comprise not only development of “transboundary” sciences (such as biochemistry or social psychology) but also establishing and developing links between very distant disciplines. This text is intended as a contribution to linking social and engineering sciences. The notion of design plays the central role in this text. Its meaning in the engineering sciences. The notion of utopia has been chosen as a partial counterpart to the term of engineering design. This notion was defined using a concept of possible world – taken from modal logic. It encompasses two ideas: this of design and that of prediction, It is claimed that we need many utopias and that their plurality is of fundamental importance for protecting us against the threats of utopianism. The paper suggests that social utopias can play a heuristic role in engineering design (particularly in the initial phase of defining technological problems), and – on the other hand – that the theory of engineering design can be supportive for, badly needed, development of methodology of utopias creation.

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