scholarly journals THE IMPACT OF CORRUPTION ON THE DEVELOPMENT OF LEGAL AND ECONOMIC SYSTEMS OF STATE

2020 ◽  
Vol 6 (1) ◽  
pp. 125
Author(s):  
Oleksandr Sviderskyi ◽  
Andrii Lubentsov
Keyword(s):  
Informal Sector ◽  
Practical Implication ◽  
Comparative Method ◽  
Synthesis Method ◽  
Modern Society ◽  
Economic Systems ◽  
Holistic View ◽  
Logical Method ◽  
Scientific Opinion ◽  
The Impact

The purpose of the article is to examine the impact of corruption on the development of legal and economic systems of State. The subject of the research is the impact of corruption on the development of legal and economic systems of States. Methodology. Research methods are chosen based on the object, subject and purpose of the study. The study used general scientific and special methods of legal science. Thus, the analysis and synthesis method as well as the logical method were used to formulate a holistic view on corruption, its features, aspects as well as the ways in which it can be manifested. The logical-semantic method was used to establish the meaning of the term “corruption”, “informal sector”, “legal system”. The comparative method was used when analyzing scientific categories, definitions and approaches. The legal modeling method has been applied to develop proposals for improving anti-corruption regulatory framework. Results. The article generalizes scientific views on the interpretation of the concept of corruption, on the basis of which the authors’ view on this category is proposed. Psychological and sociological aspects of corruption are explored. The scientific opinion that corruption is a negative phenomenon that impedes the proper functioning of social, economic and legal systems of State is substantiated. Practical implication. Particular attention is paid to the fact that corruption is directly related to the informal sector. Therefore, it is emphasized that the legislator should create all the necessary organizational and legal conditions in order to minimize the risks of corruption in State. Value/originality. There is a need to raise legal awareness of citizens as an important factor in counteracting corruption and its manifestations in society, because nowadays corruption is treated with higher tolerance, is being taken for granted, that is, it is becoming a norm in modern society.

scholarly journals THE CIVIL LAW NATURE OF ELECTRONIC MONEY

2020 ◽  
Vol 6 (1) ◽  
pp. 100
Author(s):  
Liudmyla Panova ◽  
Vitalii Makhinchuk
Keyword(s):  
Practical Implication ◽  
Comparative Method ◽  
Civil Law ◽  
Synthesis Method ◽  
Electronic Money ◽  
Holistic View ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Definition Of ◽  
The Right

The purpose of the article is to examine the civil law nature of electronic money. The subject of the research is the features of the civil law nature of electronic money. Methodology. Research methods are chosen based on the object, subject and purpose of the study. The study used general scientific and special methods of legal science. Thus, the analysis and synthesis method as well as the logical method were used to formulate a holistic view on electronic money, their features and legal nature. The logical-semantic method was used to establish the meaning of the concepts “electronic money”, “non-cash money”, “payment instrument”, “electronic payment instrument”. The comparative method was used when analyzing scientific categories, definitions and approaches. The legal modeling method was applied to formulate the author’s definition of the term “electronic money”. Results. The article generalizes scientific views on the civil law nature of electronic money. A distinction has been made between electronic money and currency unit, non-cash money and the right to claim. As the result it has been established that electronic money is the monetary obligation. Practical implication. The study should assist in developing the unified approach to the issue of the civil law nature of electronic money. Value/originality. As the result of the study the author’s definition of the concept “electronic money” with regard to its civil law nature has been proposed.

scholarly journals THE IMPACT OF E-GOVERNMENT ON THE LEVEL OF CORRUPTION

2020 ◽  
Vol 6 (2) ◽  
pp. 93-99
Author(s):  
Maksym Tsutskiridze ◽  
Anatoliy Bereza
Keyword(s):  
Economic Freedom ◽  
Practical Implication ◽  
Synthesis Method ◽  
Political Stability ◽  
Holistic View ◽  
Factors Affecting ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
The Government ◽  
The Impact

The purpose of the article is to determine the way e-government can reduce corruption in the country and to analyze the dynamics of four indices of corruption in Ukraine. The subject of the research is the features of the civil law nature of electronic money. Methodology. Research methods are chosen based on the object, subject and purpose of the study. When researching, the general scientific and special methods of legal science have been used. Thus, the analysis and synthesis method as well as the logical method have been used to formulate a holistic view on the relationship between e-government and corruption, its features and legal nature. The logical-semantic method has been used to establish the meaning of the concepts “corruption” and “e-government”, “inflation”. The legal modeling method has been applied to formulate the relevant conclusions and propositions. Results. The potential of e-government impact on the level of corruption in the country is analysed, in particular, depersonification, deregulation and transparency. The main obstacles to the implementation of e-government initiatives (problems with the access to the Internet, limited list of electronic services, sabotage by the government officials) and factors affecting the level of corruption (economic freedom, inflation, welfare level, political stability) are highlighted. Practical implication. The comparison of international indicators on the level of development of e-government and the level of corruption in Ukraine does not confirm such dependence, although there is a positive correlation between liberalization of the economic sphere and reduction of the level of corruption. Value/originality. The study shows that e-government as the tool to combat corruption can be effective only in combination with other means. Accordingly, the list and scope of electronic public services should be expanded; this could give impetus to further deregulation, which is a key component of economic freedom.

scholarly journals High Anti-Corruption Court of Ukraine: the peculiarities of establishment and the first results

2020 ◽  
Vol 9 (29) ◽  
pp. 170-178
Author(s):  
Oleksii Drozd ◽  
Yaroslav Nykytiuk ◽  
Liliia Dorofeieva ◽  
Olha Andriiko ◽  
Serhii Sabluk
Keyword(s):  
Comparative Method ◽  
Synthesis Method ◽  
Structural Method ◽  
Systematic Analysis ◽  
Holistic View ◽  
Historical Method ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
First Results ◽  
High Level

The purpose of the article is to analyze the peculiarities of establishment of the High Anti-Corruption Court of Ukraine (HACC) and to consider the first results of its work. Methodology. Thus, the analysis and synthesis method as well as the logical method were used to formulate a holistic view on corruption and its features, as well as the ways, in which it can be manifested. The logical-semantic method was used to establish the meaning of the term “corruption”. The historical method was useful in studying the history of the establishment of the HACC. The comparative method was used when analyzing Ukrainian legal acts, which regulate the issue under consideration, as well as scientific views on the topic. The system and structural method was applied to determine the institutional features of the HACC. The method of systematic analysis made it possible to identify the operational characteristics of this agency. The legal modeling method was helpful in drawing conclusions of the research. The results of the study. The high level of corruption of Ukraine has led to the need to find the ways to counteract it. To that end, the system of bodies of pre-trial investigation and prosecution of high-ranking officials for corruption offenses has been created over the last three years. The establishment of the HACC was the final stage of this reform. Practical implications. Since the international experience in establishing anti-corruption courts is quite controversial, it was found that many scholars are skeptical about the ability of the HACC to reduce corruption in Ukraine. So, the list of arguments for and against the operation of HACC in Ukraine was comprehensively reviewed. Value / originality. As a result of the research, the authors identified both the shortcomings and the benefits of the work of Ukrainian anti-corruption court.

scholarly journals Ukrainian Soviet Family: Formative stages

2021 ◽  
Vol 10 (38) ◽  
pp. 188-196
Author(s):  
Oksana Gumeniuk ◽  
Yevhen Durnov ◽  
Olena Shkuratenko ◽  
Tetiana Kumeda ◽  
Roman Savytskyi
Keyword(s):  
Family Policy ◽  
Practical Implication ◽  
Comparative Method ◽  
Synthesis Method ◽  
Common Element ◽  
Soviet Period ◽  
Soviet Society ◽  
Soviet System ◽  
Double Standards ◽  
Soviet Government

The purpose of the article: is to determine the peculiarities of the formation of family policy of the Soviet government and the co-existence of private and public in the household of Ukrainian families during the existence of the Soviet system. Research methods: comparative method, method of analogy, analysis and synthesis method, method induction and deduction were used in the course of the research. The results of the research. A comparative analysis of the peculiarities of the existence of Soviet families at different stages of the Soviet period was conducted. The parallels were drawn between the traditional Ukrainian family in the pre-revolutionary period and family innovations in the Soviet period. Practical implication. A generalized description of the position of the Ukrainians as a common element of the Soviet people under the Soviet system is provided. Value/Originality. The role of statistics alongside memories for a better reflection of the daily life of the Ukrainian Soviet family under the conditions of double standards of Soviet society is shown for the first time.

scholarly journals Identification as an Indicator of Social Entropy Under Globalization: Ukrainian Realities and International Context

2021 ◽  
pp. 417-436
Author(s):  
Ihor Ishchenko ◽  
Olena Bashkeieva ◽  
Nataliia Zinukova
Keyword(s):  
Comparative Method ◽  
Synthesis Method ◽  
Political Stability ◽  
The Political ◽  
Economic Systems ◽  
International Context ◽  
Liberal Democratic ◽  
Democratic Tradition ◽  
Culture Formation ◽  
Synergetic Model

The purpose of the article is to show modern trends in identification in the context of globalization and the specific conditions of political and economic systems, to indicate ways of influencing their formation, to change the value paradigm of identification associated with harmonious human relations. А hypothesis is that modern identification in Ukraine does not correspond to the liberal-democratic tradition and will continue to generate conflict. The existing identification structure should be used to reorient individuals and groups to effective communication within organizations, which will contribute to the political stability and security of the state. The following approaches and research methods have been used as tools to achieve this purpose: synergetic method; the reflective method; the dialectical method; a comparative method; structural-systemic method; synthesis method. The article covers the following issues: Analysis of identification models; Features of the identification mechanism in post-soviet realities; Modern synergetic model of identification in Ukraine; Peculiarities of culture formation in the conditions of digital and socio-cultural globalization; A new approach to identification as a factor of political stability and security. The authors made the following conclusions: The “ethnic model” of identification turns into a strange attractor, resulting in the Ruelle-Takens scenario. According to the theory of synergetics, this scenario became possible after three bifurcations in the political and economic system of Ukraine over the past 29 years. The “turquoise paradigm” elements should be taken as a basis for model of national identity.

MODERN APPEARANCE OF REZEKNE’S ANCIENT LATGALIAN CENTRE

2018 ◽  
pp. 41
Author(s):  
Silvija Ozola
Keyword(s):  
Comparative Method ◽  
Historical Building ◽  
Service Centre ◽  
Spatial Environment ◽  
Logical Method ◽  
Structure Heterogeneity ◽  
The Baltic ◽  
The Impact ◽  
Art And Architecture ◽  
New Buildings

Due to interaction of nature and human activities in regional cities of Latvia a qualitative architectonic space was created over the centuries, which manifests the local inhabitants’ attitude towards art and architecture, and which during the long development process has obtained a characteristic language – a system of relations between well–known signs and symbols for reflection of the deepest nature of creative expression. Looking for harmony in the interaction of the new and historical building through movement, development and contradictions, the dialectics of the architectonic forms is clearly shown. In Latgale the harmony of nature and building encourages you to look for artistically innovative solutions for enrichment of cultural environment. In the centre of Rēzekne beside the Latgalian hillfort, the building complex of the Eastern Latvian Creative Service Centre “Zeimuļs” was built. Roof forms of the lower construction volume are adapted to the hillfort’s relief, but its buildings contrast with surrounding houses, which remind you of sculptures, whose silhouettes are legible on the background of the landscape and sky. The plastic construction of the construction site is clearly revealed in the playful lights of the spatial structure, heterogeneity and dynamics, providing a semantic message to all of us.Topicality of the theme: cities in the Baltic lands developed not only as centres, where values of culture and art were collated, which describe the human being’s higher ideals and confirm the former generations’ achievements in the environment creation, but also their planning and architecture include information on lots of important processes in the past. In the market economy conditions territories of urban historical building are exposed to the impact of development suggestions and new buildings do not always integrate successfully in the architectonically spatial environment created through lots of centuries. Insufficient awareness of culture–historical values affects the quality requirements, thus the research on ancient urban building and planning, preservation of values, also promotion of best practices becomes topical. Goal of the paper: observing objects in nature, applying photo fixations and graphical materials, analyse the correlation of Rēzekne’s ancient and modern architecture, impact of solutions of the earlier ages on the modern urban planning and architectural development.Theoretical research methods: the comparative method is the main one in the research, which gives an opportunity to obtain general and particular conclusions. The logical method or analogous conclusion has also been applied.

Retrospective analysis of the resilience of Russian regions as socio-economic systems

2019 ◽  
pp. 46-64 ◽  
Author(s):  
Vladimir V. Klimanov ◽  
Sofiya М. Kazakova ◽  
Anna A. Mikhaylova
Keyword(s):  
Panel Data ◽  
Economic Systems ◽  
Financial Indicators ◽  
Russian Regions ◽  
Integral Index ◽  
Negative Effects ◽  
Economic Resilience ◽  
Correlation Dependence ◽  
The Impact ◽  
The Relationship

The article examines the impact of various socio-economic and financial indicators on the resilience of Russian regions. For each region, the integral index of resilience is calculated, and its correlation dependence with the selected indicators is revealed. The study confirms the relationship between fiscal resilience and socio-economic resilience of the regions. The analysis of panel data for 75 regions from 2007 to 2016 shows that there are significant differences in the dynamics of indicators in different periods. In particular, the degree of exposure to the negative effects of the crises of 2008—2009 and 2014—2015 in non-resilient regions is higher than in resilient ones.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

The Process of Globalization and Its Impact on Media

2016 ◽  
Vol 1 (4) ◽  
pp. 150
Author(s):  
Veton Zejnullahi
Keyword(s):  
New Technology ◽  
World Order ◽  
Modern Society ◽  
Media Access ◽  
Four Corners ◽  
The World ◽  
The Media ◽  
The Republic ◽  
Human Eyes ◽  
The Impact

The process of globalization, which many times is considered as new world order is affecting all spheres of modern society but also the media. In this paper specifically we will see the impact of globalization because we see changing the media access to global problems in general being listed on these processes. We will see that the greatest difficulties will have small media as such because the process is moving in the direction of creating mega media which thanks to new technology are reaching to deliver news and information at the time of their occurrence through choked the small media. So it is fair to conclude that the rapid economic development and especially the technology have made the world seem "too small" to the human eyes, because for real-time we will communicate with the world with the only one Internet connection, and also all the information are take for the development of events in the four corners of the world and direct from the places when the events happen. Even Albanian space has not left out of this process because the media in the Republic of Albania and the Republic of Kosovo are adapted to the new conditions under the influence of the globalization process. This fact is proven powerful through creating new television packages, written the websites and newspapers in their possession.

The impact of applying the Common Customs Tariff on the armenian export of Cut and Polished Gems to Russia

2019 ◽  
pp. 33-41
Author(s):  
V. L. Harutyunyan ◽  
S. V. Dokholyan ◽  
A. R. Makaryan
Keyword(s):  
Manufacturing Sector ◽  
Practical Implication ◽  
Dominant Role ◽  
New Technology ◽  
Manufacturing Companies ◽  
Medium Term ◽  
Diamond Cutting ◽  
Global Trends ◽  
The Common ◽  
The Impact

The presented study discusses the issues of applying the Common Customs Tariff (CCT) rates of the Eurasian Economic Union (EAEU) on rough diamonds and the impact thereof on the exports of stones cut and polished inArmeniaand then exported toRussia.Aim. The study aims to identify the possible strategies Armenian diamond cutting and polishing companies could adopt as a response to the application of the CCT rates on rough diamonds and how it would affect exports to various destinations, namely to Russia.Tasks. The authors analyze the current state of the gems and jewelry sector and substantiate the need to either integrate it into the jewelry manufacturing sector or to apply various strategies to facilitate exports to either Russia or other destinations in the medium term in response to the application of the CCT rates.Methods. This study uses general scientific methods of cognition, including analytical and methodological approaches and elements of forecasting. Possible strategies the Armenian diamond cutting and polishing companies could adopt in the medium term in response to the application of the EAEU CCT rates are determined using the analytical research method, forecasts in the context of the developments in the Armenian gem processing and jewelry market and global trends, statistical data on the imports and exports of cut and polished gems and jewelry for 2014–2018 published by the UN Comtrade Statistics.Results. Statistics on the exports of processed diamonds from 2014 to 2018 highlights the issue associated with the loss of competitiveness suffered by Armenian companies (mainly in comparison with Indian diamond cutters). The major global trends in the diamond cutting and polishing business indicate that it could be virtually impossible for Armenian cutters and polishers to compete with Indian companies in the medium term if they do not comes to investing in new technology to achieve operational efficiency. For these companies, it is important not to lose the Russian market due to an increase in the tariff rate and concentrate on the processing of gems that are larger than 1 carat. Another strategy to avoid an increase in the customs tariff rates would depend on the Armenian government’s ability to negotiate with Russia in respect of direct imports of diamond stones from Russian manufactures. Two other options for Armenian cutters involve focusing on cutting and polishing of rubies, sapphires, emeralds, etc. or integrating into the jewelry sector either by being the primary supplier or by considering this business as a channel to sell processed diamond stones by setting up their own jewelry manufacturing companies.Conclusions. With CCT going into effect in January 2021 and India’s dominant role in the diamond cutting and polishing business, Armenia needs to carefully consider all of the strategies the Armenian companies could adopt, as discussed above. As a member state of the EAEU, Armenia freely exports to Russia, however, further exports to Russia would depend on Armenia’s ability to ensure that cost-effective operations are in place, or to concentrate on the processing of precious gems rather than diamonds, or to switch to the manufacturing of jewelry items as a major export item.Practical Implication. The findings of this study could be of interest to the Ministry of Economy of the Republic of Armenia and Business Armenia that could be used in elaborating the strategy for the development of Armenian gems and jewelry sector of the economy.

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