scholarly journals CONCEPTUAL FOUNDATIONS OF CUSTOMS CONTROL RESEARCH

2020 ◽  
Vol 1 (45) ◽  
pp. 51-62
Author(s):  
Yuri Kostyshyn
Keyword(s):  
Intellectual Property ◽  
Financial Control ◽  
Complex Nature ◽  
State Control ◽  
Target Orientation ◽  
Financial Flows ◽  
Methods And Techniques ◽  
Control Research ◽  
Conceptual Foundations ◽  
Control Functional

Based on the analysis of predecessors’ research, the article identifies four prevailing conceptual approaches to the disclosure of the essence of the category "customs control" (functional, procedural, methodological and financial), which allowed to conclude the complex nature of the latter. The following features of customs control are highlighted: 1) customs control is an integral part of financial control, since its purpose is to assess financial flows caused by the movement of goods and other objects abroad 2) customs control is an integral part of state control, which is due to the presence of authority in its subjects and the procedural and procedural form of implementation of customs control; 3) the preliminary-prohibiting nature of customs control; 4) features of the implementation of forms of customs control (can be carried out exclusively in areas of customs control, outside the relevant customs zones) 5) features of the principles of implementation of customs control, due to its specifics; 6) the specifics of controlled objects (currency values, accompanied and unaccompanied baggage, vehicles, goods or freight, goods containing intellectual property, international mail, etc.) 7) the specificity of methods and techniques of customs control (verification of documents, current customs audit, audits, oral questioning, inspection of customs facilities, etc.) 8) preventive, since the target orientation of customs control is to prevent customs violations regulations and smuggling. The proposed clarified interpretation of this category as a special type of state financial control, carried out in the zones of customs control by authorized entities when moving goods and other items across the country’s border by methods established by law, is aimed at observance of customs legislation by controlled entities.

On the differences in the fundamentals of legal regulation of external and internal state financial control

2021 ◽  
pp. 72-90
Author(s):  
Anton Vyacheslavovich Abrosimov
Keyword(s):  
Public Relations ◽  
Legal Status ◽  
Internal State ◽  
Legal Regulation ◽  
Financial Control ◽  
Complex Nature ◽  
State Control ◽  
Policy Document ◽  
History Of

This article analyzes the differences in the fundamentals of legal regulation of internal and external state financial control, as well as the legal status of branches exercising internal and external state control in the financial and budgetary sphere. The goal of this article consists in the comprehensive analysis of their legal regulation to answer the question on the possibility of unification of the norms of financial control in a single normative legal act, as well as on the need for systematization of the theoretical framework in this sphere within the framework of any policy document. Analysis is conducted on the specific aspects characteristic to legal regulation of external and internal state financial control, as well as on the peculiarities of the history of their development. The article examines the role of international institutions in creation of legal regulation in the indicated sphere of public relations. The scientific novelty consists in consideration of the key features of internal and external state financial control, as well as the corresponding conceptual apparatus for the purpose of systematization of their legal regulation. The conclusion is made on the possibility of systematization of financial control; however, due to the complex nature of financial law and substantial differences in different spheres of financial relations and exercising of different types of financial control, such systematization should take place not within the framework of law, but rather within the framework of policy document. The author believes that namely the creation of the concept for the development of financial control is the preferential way for unification of the  conceptual framework, as well as the main methods of regulation and organization of financial control.

scholarly journals THE MECHANISM FOR IMPROVING THE INTERNAL STATE CONTROL SYSTEM

2018 ◽  
pp. 32-44
Author(s):  
Татьяна Гварлиани ◽  
Tat'yana Gvarliani ◽  
Светлана ТОМСКИХ ◽  
Svetlana TOMSKIH ◽  
Матвей Оборин ◽  
...  
Keyword(s):  
Control System ◽  
Systematic Approach ◽  
Internal State ◽  
Current System ◽  
Logic Synthesis ◽  
Financial Control ◽  
Government Contracts ◽  
State Control ◽  
Public Sector Organizations ◽  
Conceptual Foundations

The article analyzes the conceptual foundations of the current system of extenal and internal state control, the basic problems of its regulatory and its implementation in public organizations to unify methodological support of the system of internal state financial control. The authors substantiate the necessity for improving mechanisms of the internal financial control system in connection with the introduction of new forms of public services financial provision, including changes to ensure budget organizations amounts of state jobs and government contracts as the main ways of budget allocation. The authors consider basics of the current system of state (municipal) financial control, which includes two subsystems: external and internal financial control. The study is based on a systematic approach, logic synthesis, analysis and hypothesis. The authors determine the ways for improving normative and methodical regulation of the introduction and implementation of internal financial control in public sector organizations.

The Entextualization of Ayurveda as Intellectual Property

2012 ◽  
Vol 19 (3) ◽  
pp. 313-343 ◽  
Author(s):  
Matthew Wolfgram
Keyword(s):  
Intellectual Property ◽  
Global Economy ◽  
Medical Knowledge ◽  
Linguistic Anthropology ◽  
Medical Discourse ◽  
Complex Nature ◽  
Multiple Sources ◽  
The Social ◽  
Rights Discourse ◽  
The Individual

AbstractThis article documents the practices of pharmaceutical creativity in Ayurveda, focusing in particular on how practitioners appropriate multiple sources to innovate medical knowledge. Drawing on research in linguistic anthropology on the social circulation of discourse—a process calledentextualization—I describe how the ways in which Ayurveda practitioners innovate medical knowledge confounds the dichotomous logic of intellectual property (IP) rights discourse, which opposes traditional collective knowledge and modern individual innovation. While it is clear that these categories do not comprehend the complex nature of creativity in Ayurveda, I also use the concept of entextualization to describe how recent historical shifts in the circulation of discourse have caused a partial entailment of this opposition between the individual and the collectivity. Ultimately, I argue that the method exemplified in this article of tracking the social circulation of medical discourse highlights both the empirical complexity of so-called traditional creativity, and the politics of imposing the categories of IP rights discourse upon that creativity, situated as it often is, at the margins of the global economy.

scholarly journals FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY

2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Financial Control ◽  
Financial Policy ◽  
Financial Flows ◽  
Financial Decisions ◽  
Control Procedures

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.

scholarly journals ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 6 (1(82)) ◽  
pp. 65-68
Author(s):  
M. Tuzubekova ◽  
E. Parzu
Keyword(s):  
Control Measures ◽  
Financial Control ◽  
Effective Management ◽  
State Control ◽  
Rational Use ◽  
Audit Commission ◽  
State Audit ◽  
Parallel Control ◽  
The Republic ◽  
And Control

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

scholarly journals Statutory regulation of financial control of public institutions: Current issues and ways of development

2021 ◽  
Vol 22 (6) ◽  
pp. 653-666
Author(s):  
Sergei V. GOLOVIN
Keyword(s):  
Regulatory Framework ◽  
Public Institutions ◽  
Financial Control ◽  
State Control ◽  
The Public ◽  
Theoretical Approaches ◽  
Legislative Framework ◽  
Development Methods ◽  
Statutory Regulation

Subject. This article examines the regulatory framework of the Russian Federation that regulates financial control over government institutions. Objectives. The article aims to analyze regulations in the area of organization and implementation of external financial control over public institutions. It also aims to identify pressing regulatory issues for external and internal financial controls, and identify possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes and compares the types of external financial control of public institutions and internal financial control in public institutions according to the proposed comparison base. It identifies their differences and general methodological approaches to their implementation. The article compares the provisions of the regulations on the basic elements of the system of State financial control, tax control, control in the field of procurement of goods, works, services and State control (supervision), and it reveals similarities and differences of theoretical approaches to their formation. Conclusions. The article draws conclusions about the need to implement measures to improve the regulatory framework of financial control, which involve the creation of an uniform legislative framework, standardization of control activities at all levels of its implementation. These measures will help ensure the validity of the results and improve the quality of financial control in the public sector of the economy.

Weaving Security into DevOps Practices in Highly Regulated Environments

2018 ◽  
Vol 9 (1) ◽  
pp. 18-46
Author(s):  
Jose Andre Morales ◽  
Hasan Yasar ◽  
Aaron Volkmann
Keyword(s):  
Intellectual Property ◽  
Software Development ◽  
Security Policies ◽  
Extensive Experience ◽  
Development Lifecycle ◽  
Methods And Techniques ◽  
Software Development Lifecycle ◽  
Forward Process

In this article, the authors discuss enhancing a DevOps implementation in a highly regulated environment (HRE) with security principles. DevOps has become a standard option for entities seeking to streamline and increase participation by all stakeholders in their Software Development Lifecycle (SDLC). For a large portion of industry, academia, and government, applying DevOps is a straight forward process. There is, however, a subset of entities in these three sectors where applying DevOps can be very challenging. These are entities mandated by security policies to conduct all, or a portion, of their SDLC activities in an HRE. Often, the reason for an HRE is protection of intellectual property and proprietary tools, methods, and techniques. Even if an entity is functioning in a highly regulated environment, its SDLC can still benefit from implementing DevOps as long as the implementation conforms to all imposed policies. A benefit of an HRE is the existence of security policies that belong in a secure DevOps implementation. Layering an existing DevOps implementation with security will benefit the HRE as a whole. This work is based on the authors extensive experience in assessing and implementing DevOps across a diverse set of HREs. First, they extensively discuss the process of performing a DevOps assessment and implementation in an HRE. They follow this with a discussion of the needed security principles a DevOps enhanced SDLC should include. For each security principle, the authors discuss their importance to the SDLC and their appropriate placement within a DevOps implementation. They refer to a security enhanced DevOps implementation in an HRE as HRE-DevSecOps.

Keeping Rong from Wrong: The Identification and Protection of Traditional Intellectual Property in Chuuk, Federated States of Micronesia

2009 ◽  
Vol 16 (3) ◽  
pp. 273-290 ◽  
Author(s):  
James D. Nason ◽  
Joakim Peter
Keyword(s):  
Native American ◽  
Intellectual Property ◽  
Traditional Knowledge ◽  
Pacific Islands ◽  
Current Status ◽  
Federated States Of Micronesia ◽  
Research Activities ◽  
Chuuk State ◽  
Control Research ◽  
Model Law

AbstractThis discussion reviews the differences between traditional Micronesian principles regarding traditional knowledge, or ‘esoteric’ knowledge, and Western copyright laws, which have been used in the expropriation and legal alienation of traditional knowledge. We consider this conflict in relation to contemporary Native American intellectual property issues and tribal responses for the protection of such knowledge and to control research activities. This is compared with the recent international and Pacific Islands governments' concerns and actions regarding commodification and misappropriation of traditional knowledge, including the new Pacific Model Law. Finally, we review the nature of traditional knowledge in Chuuk State and its current status and recommend specific steps that the Federated States of Micronesia might take legislatively to protect traditional knowledge as part of its significant cultural heritage.

scholarly journals Does Financial Liberalisation Improve Access to Investment Finance in Developing Countries?

2014 ◽  
Vol 5 (1) ◽  
Author(s):  
Conor M. O’Toole
Keyword(s):  
Sub Saharan Africa ◽  
Securities Market ◽  
State Control ◽  
Firm Level ◽  
Financial Flows ◽  
Reserve Requirements ◽  
Level Data ◽  
Financial Liberalisation ◽  
Sub Saharan ◽  
Market Liberalisation

AbstractThis paper considers the effect of financial liberalisation on access to investment finance using firm level data covering 48 developing and transition countries. An index is presented which measures financial market liberalisation along the following policy dimensions: directed lending, credit controls and reserve requirements, state control of banking, openness of international financial flows, banking market entry, prudential regulation and supervision and securities market development. Categorising firms as financially constrained across four measures, the results indicate that financial liberalisation is robustly associated with a reduction in the probability of being credit constrained, with the effect strongest for young, domestic private small and medium sized enterprises. For Sub-Saharan Africa, the results indicate that financial liberalisation actually increases financing constraints for firms. This may help explain the stylised fact that despite a commitment to financial reform, the predicted growth benefits have not been realised in this region.

scholarly journals The place of intellectual property in the system of legal values: theoretical and legal aspects

2021 ◽  
pp. 11-16
Author(s):  
M.V. Kotenko
Keyword(s):  
Intellectual Property ◽  
Cultural Values ◽  
Intellectual Property Rights ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Complex Nature ◽  
Intellectual Activity ◽  
Cultural Phenomenon ◽  
Wide Range ◽  
Functional Purpose

The author highlights and investigates the theoretical and legal aspects of the place of intellectual property in the system of legal values. It is noted that legal values ​​are a special phenomenon in which a wide range of ideas, ideas, provisions that reflect the peculiarities of society's perception of socially useful factors, which find their expression and manifestation in the legal sphere of society. In this regard, intellectual property is a special product of human intellectual activity, which is recognized as socially useful and subsequently acquired legal characteristics, ensuring the protection of intellectual property rights, their inviolability, as well as regulating relations in the field of intellectual property. Intellectual property is a special socio-cultural phenomenon, belonging to the system of socio-cultural values ​​is primarily due to its usefulness to society, the ability to ensure the interests of its subjects. At the same time, the multifaceted and complex nature of intellectual property, represented in various spheres of society, provides an opportunity to study intellectual property, including as part of a system of legal values ​​endowed with legal properties, provided by law, allows legal entities to achieve legally significant results. related to intellectual property. Based on the analysis of doctrinal and legal ideas about the value of intellectual property, the author identified the place of intellectual property in the system of legal values. It is concluded that intellectual property as a legal phenomenon has a multifaceted and multifaceted nature, which does not allow to unambiguously determine its place in the system of legal values. Therefore, it is proposed to determine the criteria according to which to classify legal values, which should cover and take into account all possible aspects (characteristics) of legal values, including taking into account the values ​​of intellectual property established above. The place of intellectual property in the system of legal values ​​is determined by the author according to the following criteria: 1) the state of legal support of intellectual property in Ukraine; 2) the method of legal regulation of relations in the field of intellectual property; 3) its functional purpose.

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