scholarly journals COMPARATIVE FRAMEWORK FOR THE ENVIRONMENTAL LIABILITY INSURANCE

TEME ◽  
2020 ◽  
pp. 1101
Author(s):  
Ozren Uzelac ◽  
Mario Lukinović

Growth of population and economic activity contribute to the increasing number of ecological incidents, which derive from different sources causing multiple types of pollution. Legal framework for selling this type of insurance was created by the introduction of the mandatory pollution liability insurance and the adoption of the insurance terms and conditions.            In this paper, the author deals with several legal aspects of environmental liability insurance and those types of losses. Particular focus was on the notion of the ecological loss and object of coverage, insured event and period of insurance, sum insured and insurer duty.            Authors conclude that the separation of the insurance (and terms and conditions) against environmental liability into a stand-alone product could be the next step in developing insurance conditions of the domestic insurance companies.

2019 ◽  
Vol 8 (1) ◽  
pp. 109-122
Author(s):  
Adriana Vincenca Padovan ◽  
Margita Selan Voglar

The paper deals with marina operator liability insurance (hereinafter: MOLI) in the context of Croatian and Slovenian insurance law and business practice. The authors analyse, discuss and compare the salient features of MOLI contracts, their standard terms and conditions, scope of coverage and exclusions in Croatian and Slovenian law. The paper describes the relevant business practice in the two Adriatic countries. The analysis is based on the comparative study of the relevant national legislation and private regulation, as well as on the data and documentation gathered by field research, consisting of written questionnaires and live interviews with the representatives of insurance companies and marina operators. Our thesis is that the legal framework in the two observed jurisdictions, as well as the insurers’ private regulation in Croatia and Slovenia are very similar. The aim is to establish the common features of MOLI contracts and of the related practices of marina operators and their insurers in the respective countries and explain the background that has led to the formation of a MOLI product specific for the eastern Adriatic marina industry. Suggestions are given for the improvement of the relevant business practices and administrative requirements regarding the minimum insurance standards imposed on marina operators by the concessioning process.


2021 ◽  
pp. 89-95
Author(s):  
Oksana Stasevska ◽  
Illia Malanchuk

Problem setting. The study of the potential of cultural diplomacy has been growing rapidly in recent times. This is due to the realization of the failures of traditional and «force» diplomacy, which often demonstrate the inability to ensure the successful solution of important international problems. Researchers note the need to use cultural diplomacy to intensify and increase the effectiveness of international cooperation. Target of research. Understanding the actualization of cultural diplomacy of Ukraine in the modern world, an attempt to analyze its legal basis. Analysis of resent researches and publications. The concep «cultural diplomacy» is more common in scientific discourse. Scientists such as D. Vedeneev, V. Kostrov, T. Peresunko, N. Musienko, V. Tsyvaty, M. Kulinich, O. Rozumna, and others have contributed to the development of the role of cultural diplomacy in the foreign policy vector of the Ukraine. Political science works predominate among the researches. Few works analyze the legal aspects of cultural diplomacy. Article’s main body. In the context of globalization there is a loss of national origins. Therefore, states must use all their potential to preserve and enhance their own and the world’s cultural heritage, mutual understanding and support of interethnic harmony. International legal thought defines the concept of «diplomacy» in different ways, sometimes identifying it with international law or foreign policy. However, diplomacy is one of the most important tools of foreign policy, along with its components such as the armed forces, intelligence, economic ties, and so on. Cultural diplomacy is a type of diplomacy that uses the country’s cultural heritage as a means to an end. The role of cultural potential in international relations is highly valued. It is cultural diplomacy, not the use of force to impose political, ideological ideas, which aims to unite countries. Ukraine is returning to the active use of cultural diplomacy tools in the XXI century, when there was an urgent need for broad international support for the implementation of ambitious European integration plans. The system of coordination, stimulation and organization of cultural activities at the international level allows identifying the tasks of cultural diplomacy of Ukraine. Ukrainian cultural diplomacy based on international legal instruments ratified by Ukraine and acts of national legislation. The analysis of the problem allows determining the urgent task of creating a favorable legislative framework for the maximum effectiveness of cultural diplomacy. Conclusions and prospects for the development. The filling of legal gaps in cultural diplomacy should take place in the vector of recognition of culture as a subject of foreign policy, awareness of its reputational and social potential. Ukraine faces the task of updating old and finding new cultural images and symbols to create a decent image of the country, as well as to create an appropriate legal framework for the effective implementation of the tasks of cultural diplomacy.


Author(s):  
Dmitry G. Bachurin ◽  

The article discusses the legal aspects of supranational legal regulation of value added taxation in the Persian Gulf countries. The novelty of the research lies in the comparative aspect of the legal study of supranational law on the value-added tax in the Gulf countries, which allows formulating fundamentally new characteristics and interpretations that extend the theoretical and legal views on the legal mechanism of VAT, and analyzing the key provisions of the legal regulation of VAT of the states that are parties to the Common VAT Agreement. The issues of the Agreement for the countries of the Gulf Cooperation Council, as well as acts of national legislation on this tax, were studied. The analysis of the provisions of the Agreement allows concluding that the tax instrument this Agreement regulates can be classified as a type of neutral legal regulation of value-added taxation. Its peculiarity is that the country for one reason or another introduces VAT into the national tax system with minimal tax rates and continues to keep it at a low level that does not have a restraining effect on the development of its own industry. This is the reference point for the Common VAT Agreement for the countries of the Gulf Cooperation Council. The research shows that the supranational legislation of the Persian Gulf countries covers the most complex and fundamentally significant issues of legal regulation of value-added taxation, which developed taking into account the accumulated world experience in the administration of this tax. Conclusions have been obtained that the main direction of the adopted supranational legislation is the creation of a unified legal framework for the development of a coordinated legal regulation of VAT in each of the six Arab states of the Persian Gulf. The definitions of concepts that are crucial for VAT regulation are given, among which the following can be distinguished: reverse VAT accrual, input tax, deductible tax, net tax, mandatory registration threshold, voluntary registration threshold, and tax group. In the final part of the work, it is concluded that the second regional system of legal regulation of value-added taxation after the European one is being created, which begins its development on the basis of supranational legislation. Within its framework, the states that are parties to the Agreement shall organize administrative cooperation in the following areas: (1) exchange of information necessary for determining tax accuracy; (2) coordination of synchronized audit procedures and participation in audits; (3) assistance in tax collection and adoption of necessary procedures related to VAT collection.


Author(s):  
Alla Brovdii ◽  

Some aspects of the economic and legal status of a consulting engineer are analyzed, taking into account the specifics of national legislation. Some problems of the legal status of the consulting engineer and the forms of his economic activity are revealed. The introduction of such an entity as a consulting engineer in the modern conditions of construction development is of particular importance due to the need to improve the quality of construction work, the development of competition in this area and the need to change approaches to economic activity in this area. It is established that the concept of consulting engineer is defined in some special regulations, in particular, regulating activities in the field of road construction, but the economic and legal aspects of his business remain unresolved. This significantly affects the effectiveness of the introduction of the institute of consulting engineers in the field of management. The problem of lack of clear definition of the form of conducting economic activity by the specified participant of economic relations is revealed. The necessity of adopting a special normative legal act, namely the Law of Ukraine "On the activities of consulting engineers", in which to regulate general issues of their legal status, features of the organization of its activities, responsibilities, etc is proved. The author's definition of the concept of consulting engineer is proposed, taking into account the need to establish the organizational and legal form of his business, which will ensure proper regulation of relations between him and other participants in construction relations, including contractors and customers. The solution of some problems of the economic and legal status of the consulting engineer under the legislation of Ukraine is offered. The expediency of conducting the activity of a consulting engineer as a self-employed person, or carrying out its activity by creating a legal entity (association of consulting engineers) is substantiated. In addition, in our opinion, an entity that carries out engineering activities and has concluded employment contracts with duly accredited consulting engineers has the right to provide the services of a consulting engineer.


2017 ◽  
Vol 5 ◽  
pp. 29-33
Author(s):  
Ciprian Beniamin Benea ◽  
Adina Secară OniĹŁa

With 2857 km in length, the quiet Danube quietly tells Europe’s history. We only must be aware of its story. Since ancient times it was connected with empires, expansion, and navigation. The Romans fully understood its role, and proceeded accordingly. They made it their border, but used it for transporting goods and military, too. After the Dark Ages, all European affairs have been in one way or another connected and influenced by the Danube. Romania’s modern history was influenced by the evolution of international problems connected to this river. The Moldavia and Wallachia 1859’s unification in a single state – Romania – had lot to do with the Danube and it was involved in London’s interests in the Oriental Question. The paper presents shortly the way the legal framework regarding the Danube was developed, and what was Romania’s role in facilitating navigation on the Danube. The main data which inspired this work – regarding both the political-legal aspects, and the technical solutions used to facilitate navigation on Danube – are based on earlier writings and studies of Romanian thinkers such as Antipa, Baicoianu, Dascovici and Gogeanu. The evolution of these aspects has a direct or an indirect connection with the evolution of political events and the economic development in all European states, but their importance is crucial especially for those countries which are located in the Danube’s basin. The main text regarding the political aspects related to the Danube is the Belgrade Convention, which has been the general framework under which riparian countries come together to collaborate and to solve the technical impediments for navigation, such as those imposed by the building of the Iron Gate System. At the same time, this paper signals the role of education in understanding the Danube’s role for riparian countries, and for their possible evolution in connection with this river.


2017 ◽  
pp. 19-33 ◽  
Author(s):  
Oleksandr KVASOVSKYI ◽  
Mykola STETSKO

Introduction. Today the problem of establishing an effective taxation technology of domestic insurers' financial results has not been finally solved. That technology would ensure achieving fiscal objectives of budget revenues improvement and the implementation of the regulatory capacity of the tax regime to enhance the development of the insurance market in Ukraine on the principles of transparency and legitimacy of the business. Purpose. The purpose of the article is critical analysis of recent transformations in the method of taxation of the financial performance of insurance companies in Ukraine, assessment of their impact on the dynamics of national insurance organizations budget revenues in recent years, a clear identification of legal conflicts and problematic aspects of the insurers' profit and income tax collecting procedures with a view to their elimination. Results. The article looks into the major differences in innovation and methodological approaches to taxation of the financial performance of domestic insurers before and after January 1, 2015. The work characterizes the dynamics of absolute and relative indicators of income tax on profits from insurance companies to the consolidated budget of Ukraine in 2012-2016 (compared to banks) from a position of impact of changes in tax regime for insurers. The research also revealed a number of legal contradictions and problematic issues in the current procedure for determining taxable profits of insurance organizations in the consideration of tax differences, calculating the income tax of taxable item in the neglecting of the revenues and transmission of insurance payments (contributions, premiums) for reinsurance operations and so on. Conclusion. A number of recommendations to improve the technology of direct taxation of insurance companies' corporate income tax and indirect taxes on insurance premiums, namely: clear distinction of mentioned fiscal duties; revision of the legal framework regarding the collection of insurers’ income tax (detailed definition of the list of costs for the calculation of financial results of the insurer before tax, establishing a list and approval of scientifically based methods of calculating insurance reserves for the calculation of taxable income, specification of legal provisions regarding taxation of insurance companies that specialize in life insurance, and longterm pension insurance); the introduction of preferential tax treatment of small profit insurance organizations through the establishment of progressive tax rates; gradual reduction of the effective tax rate for insurance companies.


2021 ◽  
pp. 34-41
Author(s):  
Mohamed Hamada ◽  
Daniya Temirkhanova ◽  
Diana Serikbay ◽  
Sanzhar Salybekov ◽  
Saltanat Omarbek

The main objective of the research is identifying the effectiveness of artificial intelligence in the business sphere of Kazakhstan. The urgency of this problem is due to the fact that the Kazakhstani market for artificial intelligence is at the initial stage of development. The main obstacle to the introduction of artificial intelligence is the unpreparedness of managers of small and medium-sized businesses for the application of artificial intelligence technologies and, of course, the high cost of their implementation. In the study, we proceeded from the key thesis that business in Kazakhstan is striving for digital transformation. We set a goal to determine the attitude and degree of readiness of Kazakhstani business to the implementation and practical application of artificial intelligence, to describe the cases of using artificial intelligence by Kazakhstani business, to identify the main questions that arise in business at this stage, to study the legal aspects of using artificial intelligence in business and to present the big picture compliance / inconsistency of the existing legal framework with the goals and objectives of the development of artificial intelligence, provide recommendations for eliminatinge xisting barriers and stimulating businesses to implement the technology. Within the framework of this study, the concept of artificial intelligence is defined in its broadest sense - as a set of technologies for processing various types of data and information, in particular those capable of interpreting such data, extracting knowledge and using it to achieve certain goals.


2021 ◽  
Vol 34 (02) ◽  
pp. 964-972
Author(s):  
Olga Vladimirovna Markova ◽  
Ekaterina Yevgenievna Listopad ◽  
Aleksandr Vladimirovich Shelygov ◽  
Alexander Grigorievich Fedorov ◽  
Igor Valentinovich Kiselevich

The article deals with the economic and legal aspects of the innovative activity of enterprises in the context of the digital economy. The authors have established that the innovative activity of enterprises includes also the development of artificial intelligence and robotics and that in the current conditions when creating and using artificial intelligence technologies, the issue of ensuring national security in the digital environment becomes extremely important. In this case, the strategic goal of ensuring information security is to protect the vital interests of the individual and society against internal and external threats associated with the application of information technologies for various purposes contrary to civil law. It is proved that innovations will increase the investment attractiveness of the business, maintain a balance of creative freedom and internal control measures, self-regulation in the field of digital technologies, and develop a unified legal framework in the economic space.


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