scholarly journals Proposals for classification and evaluation of land degradation in Latvia

2018 ◽  
Vol 9 ◽  
pp. 30-37
Author(s):  
Anda Jankava ◽  
Velta Parsova ◽  
Eva Laizane ◽  
Maija Berzina ◽  
Aina Palabinska
Keyword(s):  
Land Management ◽  
Land Degradation ◽  
Soil Degradation ◽  
Sustainable Use ◽  
State Level ◽  
The State ◽  
Regulatory Framework ◽  
Clear Understanding

Land degradation is one of the most pressing problems ensuring sustainable use of land. In order to provide a clear understanding of land degradation and its risks, as well as to implement unified measures for prevention of land degradation in Latvia, the Land Management Law came into force in 2015. It individually defines the concepts of land and soil degradation, thus separating them from each other, as well as clarifying the term “degraded territory”. However, despite these solutions in the regulatory framework of the land degradation, till now criteria for identifying land degradation have not been developed and approved, therefore their determination is very subjective and not comparable between municipalities and at the state level. The aim of the article is to develop and approbation degradation criteria for assessing land degradation in particular territory. In the article, based on the author's previous studies on the classification of land degradation, characterised one type of land degradation - the abandoned agricultural and forestry activity territory, as well as proposed subdivision of criteria classification into three levels – low, medium and high. As result of the study, it was concluded that the classification of degraded territories into three degradation levels is justified for the purpose of more objective identification and evaluation of land degradation.

scholarly journals REGULATORY REGULATION OF ACCOUNTING FOR TAX DIFFERENCES

2021 ◽  
Author(s):  
Anastasiia Chystova
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
State Level ◽  
Financial Statements ◽  
The State ◽  
Regulatory Framework ◽  
Business Community ◽  
Tax Law ◽  
Tax Base ◽  
Tax Accounting

With the adoption of the Tax Code of Ukraine, the harmonization of accounting and tax accounting was carried out. However, taking into account the interests of the business community in streamlining relations and building mutual responsibility, the state is constantly faced with the question of preventing the possibility of tax evasion, optimization and narrowing of the tax base. Due to possible discrepancies between the criteria for recognizing income and expenses in accounting and tax law, there are tax differences. Tax differences are related to different approaches to determining income in accounting and tax accounting. They arise as a result of business transactions for which there are different assessments and recognition criteria in accounting and tax law. Every year the number of differences that arise in determining the pre-tax financial result increases and the regulatory framework changes, which makes adjustments to reflect the differences in the financial statements of enterprises. The article analyzes the regulatory framework governing the accounting of tax differences in Ukraine. The author considers the main documents, which contain information about the nature of tax differences and methods of accounting. The main problem is the imperfection of regulations approved at the state level and the need to refine the methodology for reflecting in the accounting and financial reporting of tax differences. The article discloses the rules that reflect the tax differences in the financial statements. The changes that took place during the years of Ukraine’s independence in terms of reflecting differences in accounting are analyzed and the dynamics of changes in legislation is traced. The positive and negative moments of changes concerning the accounting and reflection in the reporting of differences before the taxation are allocated. The problematic issues of reflection in the accounting and financial reporting of tax differences that need to be addressed are highlighted. The article considers the main prospects of accounting for tax differences in Ukraine, accounting problems and methods of solving them.

Dactylorhiza fuchsii (Druce) Soó: analysis of biological and coenotic features and participation in the composition of plant communities in Northern Kazakhstan (on the example of the forests of the State National Natural Park «Burabay»)

2020 ◽  
pp. 8-15
Author(s):  
V.Yu. Kirillov ◽  
T.N. Stikhareva ◽  
A.N. Rakhymzhanov
Keyword(s):  
Plant Communities ◽  
State Level ◽  
The State ◽  
Relevant Today ◽  
Natural Park ◽  
Northern Kazakhstan ◽  
The Family ◽  
Interesting Object ◽  
The Baltic

Dactylorhiza fuchsii (Druce) Soó is a terrestrial orchid belonging to the family Orchidaceae and listed in the Red Book of Kazakhstan, the Baltic region, and the most regions of Russia. D. fuchsii is an interesting object for research in many countries of the world and the study of its biological features and coenotic significance, as well as its distribution and conservation in nature is still relevant today. The article analyzes the most significant biological and coenotic features of D. fuchsii: distribution of the species; features of the structure and dynamics of coenopopulations in different regions; ontogeny; cultivation in Botanical gardens; features of reproduction, including using the method of tissue culture, etc. It reflects the main places of growth in Kazakhstan and the principles of conservation in connection with the classification of the species as rare, subject to protection at the state level. Indicators of D. fuchsii participation in plant communities have been identified on the example of forests of the State National Natural Park “Burabay” (Northern Kazakhstan).

scholarly journals A Contribution to the Sustainable Development of Maritime Transport in the Context of Blue Economy: The Case of Montenegro

2021 ◽  
Vol 13 (6) ◽  
pp. 3079
Author(s):  
Jelena Nikčević ◽  
Maja Škurić
Keyword(s):  
Sustainable Development ◽  
Sustainable Use ◽  
State Level ◽  
The State ◽  
Maritime Transport ◽  
The Sustainable Development ◽  
Blue Economy ◽  
Set Up ◽  
Dominant Structure ◽  
The Right

Maritime transport and sustainable development require a recognizable global approach. The state, as the dominant structure in the world, enables the realization of sustainable maritime transport aims through its instruments. Therefore, it is very significant to consider the national maritime policies because the effective implementation of the global policy is impossible without considering the adequate mechanisms at the state level. The adopted Montenegrin strategic documents impact the institutional framework set-up of the Blue Economy (BE) sectors and potentials for ecologically sustainable maritime transport. Although there are no practical directions for the sustainable use of sea resources, Montenegro is affirmatively oriented to the BE concept. Knowing that Montenegro is in the process of the pre-accessing EU phase, it is of importance to be on the right road to creating a national maritime transport policy including environmental practices, to become part of the strategic implementation of the BE. The paper provides recommendations that can serve for the successful follow-up of the BE activities in Montenegro and the wider area.

scholarly journals Scientific approaches to the formation of the classification of regime-forming objects and restrictions (on the example of territories of water objects)

2021 ◽  
pp. 5-5
Author(s):  
Y. Dorosh ◽  
◽  
B. Barvinskyi ◽  
R. Kharytonenko ◽  
M. Bratinova ◽  
...  
Keyword(s):  
Land Use ◽  
Land Management ◽  
The State ◽  
Water Bodies ◽  
Entire List ◽  
Functional Zone

Scientific approaches to the role of regime-forming objects in the formation of restrictions on land use, which have been studied by scientists in land management, economic and legal areas, are considered. The approaches to the formation of the classifier of regime-forming objects by certain relevant groups in relation to the zones with the limited regime of land use and the territories that are formed around them are analyzed. A group of territories with limited land use regime by functional zone is considered on the example of the territory of water bodies. An analysis of the legislative provision on the list of restrictions on land use and the list of territorial zones of water bodies. The comparison of the existing list of restrictions on land use (land plots) and the formed division of regime-forming objects in accordance with the legislation of levels on the example of the territory of water bodies is given. It is established that the resolution of the Cabinet of Ministers of Ukraine №1051 "On approval of the Procedure for maintaining the State Land Cadastre" lacks a classification of regime-forming objects that form restrictions on land use, a list of restrictions on land use and land, as well as a list of territorial zones of the State Land Cadastre) do not contain the entire list of possible regime-forming objects in land use and needs to be clarified and supplemented.

scholarly journals CORRUPTION AS A SYSTEMIC PROBLEM OF FINANCIAL SECURITY IN UKRAINE

2021 ◽  
Author(s):  
Lesya Yastrubetska
Keyword(s):  
Risk Index ◽  
State Level ◽  
The State ◽  
Systematic Analysis ◽  
Business Units ◽  
Preparatory Stage ◽  
Enterprise Level ◽  
Business Entities ◽  
The Relationship

The article substantiates the need for a systematic analysis of the phenomenon of corruption in business. The evolution of the concept of «corruption» from the general understanding as an anti-moral social phenomenon to its analysis through a political, socio-economic and legal prism is studied. The author made a comprehensive analysis of Ukraine's anti-corruption position in recent years. The dynamics of change of the international index of perception of corruption in Ukraine is investigated. It is also considered how the indicator of corruption control in the legal and political sub-index of the International Property Rights Index (IPRI) has changed. In addition, the dynamics of change in the bribery risk index in Ukraine is analyzed. The author also reveals the peculiarities of the relationship between the state and business and the presence of cases of corruption in them by analyzing the results of a survey of representatives of business entities. The article proposes a classification of corrupt actions in business by the following characteristics: the subject, type and frequency of corrupt actions, the initiator of corrupt actions. The author describes the corrupt relationships of employees with contractors, in particular when paying for products with forged documents, when receiving / providing products in violation of quality standards, when concluding knowingly unfavorable financial agreements, when concluding fictitious non-commodity agreements, criminal inaction under improper execution of agreements, upon receiving additional loyalty. The need to combat corruption has led to the development of an organizational model for the implementation of anti-corruption policy in enterprises, which includes the preparatory stage, assessment of the anti-corruption position of the enterprise and the implementation of anti-corruption measures in the enterprise. The article also identifies the principles that must be followed in the implementation of anti-corruption policy at the state level and business units. Among the national principles it is proposed to take into account the following: clarity of anti-corruption legislation, transparency and consistency of government action in the field of anti-corruption, efficiency of law enforcement and judicial systems, irreversibility of punishment for corruption, compliance of domestic anti-corruption legislation with international law, media impartiality citizens. At the enterprise level, it is recommended to adhere to the following principles of anti-corruption policy: compliance of the company's anti-corruption policy with anti-corruption legislation, documentation of anti-corruption measures at the enterprise, accessibility of anti-corruption principles to employees and partners, ensuring confidentiality in informing employees. who provided information on cases of corruption, a personal example of zero tolerance for corruption on the part of the owners and the head of the enterprise, the irreversibility of punishment for corruption.

scholarly journals Theoretical aspects of social capital formation in Ukraine

2020 ◽  
pp. 120-126
Author(s):  
Tetiana Ruda ◽  
Olga Nagorichna
Keyword(s):  
Social Capital ◽  
Social Relations ◽  
State Level ◽  
Capital Formation ◽  
The State ◽  
Structural Content ◽  
Theoretical Generalization ◽  
Definition Of ◽  
Capital Development

Purpose. The aim of the article is to research features of domestic approaches to interpretation of essence, structural filling and specifics of formation of social capital in Ukraine. Methodology of research. The following methods are used to achieve this goal: induction and deduction, theoretical generalization, abstraction, dialectical cognition – in the study of scientific sources and research of theoretical aspects of social capital formation in Ukraine, including the interpretation of the definition of “social capital” by domestic scientists and identification of social capital; graphic – to visualize the components of social capital; abstract and logical – to generalize theoretical positions, to form conclusions and proposals on the research topic. Findings. The analysis of the main approaches to the interpretation of the category “social capital” is accumulated and carried out. Common and different features between the proposed interpretations are identified. The peculiarities of social capital as an economic category are studied and its role in the development of the state is noted. The main approaches to the classification of this concept are identified. The structural content of social capital is revealed. The necessity of research of the branch level of social capital is actualized and the specifics of its development under modern conditions in Ukraine are outlined. The main directions of social capital formation in Ukraine are determined. Originality. The study of theoretical aspects of social capital formation has been further developed, in particular, approaches to defining the essence of the category of “social capital” are generalized and the main directions of its formation at the state level are outlined. Practical value. The main provisions of this study can be used in the process of developing proposals for the formation of a model of social capital development in Ukraine. Key words: social capital, branch social capital, social relations, trust, positive social capital, negative social capital, society, structure of social capital.

scholarly journals Analysis of the current legal status of land use

2020 ◽  
Author(s):  
R. Kharytonenko ◽  
◽  
G. Kolisnyk ◽  
Keyword(s):  
Land Use ◽  
Land Management ◽  
Legal Status ◽  
The State ◽  
Source Information ◽  
Managerial Decisions ◽  
State Register ◽  
Land Inventory ◽  
Land Use Rights

The analysis of the state of land use on the example of institutions and enterprises of the National Academy of Agrarian Sciences of Ukraine in the context of studying the compliance of the State Land Cadastre (SLC), the State Register of Real Rights (SRRR) and title documents on land use rights. The necessity of conducting analysis and making managerial decisions as a supplement to the land inventory or a separate management to solve problems that are not solved by developing land management documentation (technical inventory documentation) is substantiated. Problems in the legal status, which were identified with the help of data from the SLC, SRRR, as well as the source information of the title documents, are highlighted. It is proposed to divide them into typical, which are inherent in the majority of land uses of NAAS and exceptional, which have not become widespread. The classification of the revealed problems during the analysis of a modern condition of use of the earths of establishments and the enterprises of NAAS is presented and generalized. Ways to solve the identified problems on the example of land institutions and enterprises of NAAS, which are the need for land inventory, as the main tools for land management, as well as consistency of information SLC, SRRR, return of illegally allotted land to third parties.

scholarly journals Land Relations in the Construction of Linear Facilities in Ukraine: Institutional Aspect

2018 ◽  
Vol 7 (3.2) ◽  
pp. 388
Author(s):  
Grigoriy Sharyi ◽  
Volodymyr Gryshko ◽  
Viktor Dubіshchev
Keyword(s):  
Oil And Gas ◽  
Sustainable Use ◽  
State Level ◽  
Oil And Gas Industry ◽  
The State ◽  
Gas Wells ◽  
Oil And Gas Wells ◽  
Land Relations ◽  
Institutional Aspect ◽  
The Right

The given paper is dedicated to the determination of the possible ways to solve the problems of extractive industries and power engineering  spatial development in combination with sustainable use and protection of lands, as well as ensuring the institutionalization of various environmental, legal and economic aspects. Specific ways of improving servitude relations are determined by authors. Additionally, institutionalism is considered to be the methodological basis for the development of land relations at the state level. The current norms of land legislation in many cases do not take into account the spatial problems and production specificity with regard to the location of pipeline, energy infrastructure, oil and gas wells and production facilities associated with their operation  Temporary ways of solving issues related to the acquisition of the right of land for the needs of oil and gas industry by concluding land servitude agreements have been found.  To solve this problem and to ensure timely implementation of the state program for the extraction of natural gas and oil  is necessary to supplement the Land Code of Ukraine with a new Article 1001 on the specifics of establishing land servitudes for the placement of pipeline transport facilities, oil and gas wells. 

Medicaid 101: A Primer for Speech-Language Pathologists in Education Settings

2011 ◽  
Vol 12 (1) ◽  
pp. 3-11
Author(s):  
Janet Deppe ◽  
Marie Ireland
Keyword(s):  
State Level ◽  
The State ◽  
Speech Language Pathologists ◽  
Inspector General ◽  
Medical Necessity ◽  
School Settings ◽  
Speech Language Pathologist ◽  
School Based ◽  
Emerging Trends

This paper will provide the school-based speech-language pathologist (SLP) with an overview of the federal requirements for Medicaid, including provider qualifications, “under the direction of” rule, medical necessity, and covered services. Billing, documentation, and reimbursement issues at the state level will be examined. A summary of the findings of the Office of Inspector General audits of state Medicaid plans is included as well as what SLPs need to do in order to ensure that services are delivered appropriately. Emerging trends and advocacy tools will complete the primer on Medicaid services in school settings.

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