scholarly journals Illegal benefit in anti-corruption legislation: problems of legal regulation

2021 ◽  
Vol 2021 (2) ◽  
pp. 57-66
Author(s):  
О. V. Vynohrad ◽  
◽  
P. H. Kovalska ◽  
Keyword(s):  
Criminal Liability ◽  
Legal Regulation ◽  
Application Of Law ◽  
Long Time ◽  
The Difference ◽  
Definition Of ◽  
To Receive ◽  
Rule Making ◽  
Incorrect Classification

The types and meaning of the main methods of preventing corruption are examined in the article. Administrative methods of combating corruption are identified among them. They are divided into two groups: rule-making (adoption of relevant law); law enforcement (application of law). The importance of proper legislative regulation in liquidating corruption is outlined. The formation of anti-corruption legislation, which has been going on for a long time, is revealed and it is noted that to date anti-corruption legislation has undergone a significant transformation and changed its purpose that is “prevention” instead of “struggle”. Emphasis is placed on innovations and reforms contained in the updated anti-corruption legislation. The provisions of statutary acts, which enshrine illegal benefit, are given. For carrying out a detailed analysis, the scholars’ positions on the current legislation on the definition of “illegal benefit” were analyzed. It revealed differences in existing approaches to the essential features of this phenomenon. The concept and features of a gift are analyzed in order to distinguish it from the illegal benefit and identify the main reasons for this. The importance of clear regulation of illegal benefit and gifts in order to avoid incorrect classification of violated anti-corruption legislation was emphasized. After analyzing the essence of “illegal benefit” and “gift”, it was found out that common to the subject of gift and illegal benefit was to receive both materially defined and things that do not have a monetary equivalent and material reflection. A sign that allows to distinguish a gift from an illegal benefit is the sign “without any legal grounds” for receiving an illegal benefit and “gratuitousness and receipt/gift at a price below the minimum market”. It is the last part of the component definition of a gift that testifies to the value characteristics of a gift. It is noted that taking into account the fact that since the difference between a gift and an illegal benefit is unclear, it may lead to incorrect classification of violated anti-corruption legislation. Key words: illegal benefit, gift, anti-corruption legislation, corruption offense, corruption-related offenses, criminal liability, administrative liability.

scholarly journals CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING

2021 ◽  
pp. 166-181
Author(s):  
Olena PODOLIANCHUK ◽  
Nataliya GUDZENKO
Keyword(s):  
Capital Investment ◽  
Legal Framework ◽  
Legal Regulation ◽  
Capital Investments ◽  
Object A ◽  
Separate Object ◽  
The Difference ◽  
Definition Of ◽  
The Cost

The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.

scholarly journals PROBLEM ASPECTS OF DEFINITION OF THE CONCEPT OF PREDUDICATION IN THE MODERN CRIMINAL PROCESS

2020 ◽  
Vol 73 (4) ◽  
pp. 163-168
Author(s):  
Olexiy Scriabin ◽  
Keyword(s):  
Legal Regulation ◽  
Legal Rule ◽  
Criminal Proceedings ◽  
Criminal Cases ◽  
Legal Space ◽  
The Subject ◽  
The Difference ◽  
Definition Of ◽  
Legal Consequences

The article considers the issue of defining the essence of the concept of prejudice in criminal proceedings. Prejudice is a complex and multifaceted concept. Depending on the meaning of the concept, the scope and effect of the institution of prejudice in criminal proceedings may be narrowed or expanded. The approaches of modern scientists to the definition of prejudice are highlighted. Prejudice is a rule of evidence, which establishes the procedure and grounds for use in the process of proof by the investigator, prosecutor, body of inquiry, judge, court of legal conclusions and facts established by those that have entered into force on the basis of the investigator, prosecutor , courts in administrative, commercial, civil or criminal cases, which essentially resolved the case, as those that do not require re-proof. The classification of prejudices according to the scale of application in the legal space is considered; depending on the subordination in legal regulation; by the nature of the connection with other cases; depending on the legislative consolidation; by legal consequences; depending on the subject of legal regulation; depending on the ability of the participants in the process to challenge the prejudice; by the subject of the creation of the prejudice. The problematic aspects of determining prejudices are analyzed. Necessary and important in determining the essence of the concept of prejudice is its distinction with the concepts of presumption, precedent and prejudice. The difference between precedent and presumption is manifested in the fact that precedent contains a legal rule for resolving a legal dispute, and prejudice is an evidentiary rule for the use of facts and legal conclusions. Prejudice and prejudice are not identical, as prejudice is a manifestation of such a characteristic of the legal force of a court decision as binding. The difference between a presumption and a prejudice lies primarily in their scope.

scholarly journals PROPERTY IN ECONOMIC ACTIVITY: CERTAIN PROBLEMS OF DEFINITION AND CLASSIFICATION IN UKRAINE

2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  
Keyword(s):  
Economic Activity ◽  
Legal Regulation ◽  
Process Approach ◽  
Property Relations ◽  
Economic Entity ◽  
Specific Category ◽  
Category Property ◽  
Definition Of ◽  
Management Functions

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.

scholarly journals LEGAL AXIOMS: APPROACHES TO UNDERSTANDING

2020 ◽  
Vol 1 (9) ◽  
pp. 8-12
Author(s):  
Inna Zelenko ◽  
Keyword(s):  
Legal Regulation ◽  
Complex Phenomenon ◽  
Legal Principles ◽  
Common Features ◽  
The Third ◽  
Legal Science ◽  
The Difference ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

The article reflects the diversity of views on the concept of "legal axiom". It is clarified that there are lawyers who deny the existence of the concept of "axiom" in law. It is presented that some scholars identify legal axioms with legal customs in terms of content, formulation and existence, as well as methods of provision. It is revealed that legal axioms have common features and differences with legal presumptions. It is emphasized that the legal presumption and legal axiom are understood as true without evidence. It is considered that the difference between a legal presumption and a legal axiom lies in the difference of circumstances: they allow to consider them plausible; possibilities (impossibilities) of refutation; significance, content and form It is demonstrated that there are several approaches to the relationship of legal axioms with the principles of law. It has been found that the first group of scholars identify the principles of law and axioms. Attention is drawn to the fact that the second group of scholars notes that axioms are prerequisites for the principles of law. It is presented that the representatives of the third group distinguish between the concepts of principles of law and legal axioms. It has been shown that the complex interrelationships of principles and axioms are reflected in their dialectical unity, their ability to pass from one to another, and the disclosure of one phenomenon through another. It is noted that axioms are subject to change, so axioms and presumptions are closely interrelated and under certain conditions can replace each other. The definition of legal axioms has been further considered. Legal axioms are a multifaceted complex phenomenon of legal reality related to law, legal awareness and legal science. regularities, properties of special legal principles of law and serve to simplify legal regulation.

The Evolution of Charity Care within the Healthcare Industry

2006 ◽  
Vol 4 (1) ◽  
pp. 101-116 ◽  
Author(s):  
Pamela C. Smith ◽  
Aaron D. Crabtree
Keyword(s):  
Charity Care ◽  
Nonprofit Hospitals ◽  
Tax Exempt ◽  
Long Time ◽  
State And Local ◽  
To Come ◽  
Definition Of ◽  
State Examination ◽  
Concise Definition

Tax-exempt classification of nonprofit hospitals has been increasingly subject to federal and state examination. Considering the benefits tax-exempt entities receive, it should not be surprising that these organizations face heavy regulatory scrutiny. The problem for tax-exempt hospitals is the lack of a clear and concise definition of charity care in order to maintain exempt status. State and local regulations aside, the IRS has not presented a consistent position regarding standards for nonprofit hospitals. This paper examines the evolution of hospital tax-exempt status and its relationship to charity care. Given the IRS's evolving and conflicting definitions of charity care, we can expect this issue to be debated for a long time to come.

Criminalization of cartels: a retrospective analysis of domestic legislation

2020 ◽  
pp. 16-25
Author(s):  
A. V. Teslenko
Keyword(s):  
Retrospective Analysis ◽  
Criminal Law ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Historical Method ◽  
Domestic Legislation ◽  
Long Time

The importance of the historical method in the research of all legal phenomena and processes have been highlight a long time ago — so even pre-revolutionary Russian jurists noted that history “indicates a natural cause of existing ugliness and all of this or that condition of criminal law, it states the source of its progressiveness, and provides data for the evaluation of both, old and new, theories and criminal law teachings”. Therefore, the current research and debate on the criminal liability of legal regulation of the problems of anti-competitive agreements should be anticipated by highlighting the evolution of the relevant norms, the development of which took place within the boundaries of three periods — pre-revolutionary, soviet and modern or post-soviet.The author, referring to the original sources, presents the historiography of the evolution of domestic legislation in the field of criminal law protection of competition, and discovers the prototypes of current prohibitions on anticompetitive agreements and mechanisms for identifying such violations.

Phrazeography and lexicography: divergency in terminology

2019 ◽  
pp. 359-365
Author(s):  
Tetiana Tsymbaliuk-Skopnenko
Keyword(s):  
Scientific Literature ◽  
Critical Mass ◽  
Word Formation ◽  
Scientific Field ◽  
Separate Branch ◽  
Semantic Concepts ◽  
Long Time ◽  
New Ideas ◽  
The Difference ◽  
Definition Of

The term divergence is used traditionally in linguistics in origin of language and dialectology to denote the distinction between certain idioms. However, the unit under consideration was used in a wider context, because it denotes the process and the consequence that are caused by the distinction of features and properties of objects – something that ultimately leads to the division of the previously indistinguishable, and hence the appearance of new ideas about the world. In word formation, divergence is understood as the differentiation of common-root derivatives in terms of content or peculiarities of their use. Researchers also use the notions of semantic divergence – the difference in the content structure of derivative units with certain semantic nuances, which shows their semantic non-identity. Phraseography – conventionally derivative unit of lexemy lexicography, in this case we must talk about creating the first term by model of the second. For a long time in the scientific literature lexicography was used to refer to the section of linguistics, within which, with the help of certain methods, both lexemes and phraseologisms are described, although these units have different nature. The growth of phraseology as a separate scientific field did not automatically lead to the fixing of the term phrazeography in the national scientific discourse. Modern search engines on the Internet provide information that in this network found over a thousand documents in the Ukrainian language, which includes the word phrazeography. Certainly, this cannot be an example of the frequency of the use of this lexeme, but this fact suggests that in the modern scientific world there is a critical mass for understanding of the phrazeography as a separate scientific field. Some important arguments against this tendency were not found, although in modern university textbook phrazeography information is presented in the section “Phraseology” or at the end of “Lexicsology”, while lexicography as a separate branch, not within the limits of lexicology, has long been entrenched in the educational and scientific literature. And it sounds paradoxical to a certain extent, because it is from phraseology (however, in symbiosis with lexicography), not only the newest Ukrainian phraseology as a science began, the description of phraseological units was one of the first tasks of Ukrainian vocabulary in general. In addition, we note that the term “science about dictionaries” is most often used in the sense of “lexicography”. Since the tradition of non-differentiation of lexicography and phraseology is very strong, it would be expedient (and simply convenient) to use this Ukrainian term for the definition of synthetic understanding of the two branches of philology as a related unity: lexicography (theoretical and practical) and phrazeography (also theoretical and practical). If we accept such a proposal, then there will be no unnecessary confrontation between lexicography and phrazeography, the uncertainty of which leads to many misunderstandings. We can conclude that there is no reason to denote by the term lexicography the whole set of scientific approaches related to the phrazeography description. In Ukrainian linguistics, it is necessary to clearly delineate the terms lexicography and phrazeography, since they, over the last time, consolidated various semantic concepts.

scholarly journals COMMUNICATION PLATFORMS: A MODER VISION

2021 ◽  
Vol 12 (1) ◽  
pp. 98-106
Author(s):  
Angelica Dosenko
Keyword(s):  
Social Networks ◽  
Communication Technologies ◽  
Theoretical Justification ◽  
Communication Platform ◽  
Independent Unit ◽  
Different Types ◽  
Points Of View ◽  
The Difference ◽  
Definition Of

The aim.Тhere is a theoretical justification for the phenomenon of «Communication Platform».Theapplied social and communication technologies there is a layering of terminological apparatus: classification and identification of terms and theoretical and methodological basis. One of such phenomena is the development of communication platforms, which are separated into an independent definition and depart from Internet platforms and social networks. It is important to study the development of platforming as a process of forming platforms of different types and cluster formation.Research methods.The method of theoretical analysis is used to study the existing points of view and clearly derive the definition of «communication platform».A method of comparison to derive the author's vision of the existence and functioning of the characteristics of the definition of «Communication Platform»and distinguish it from other types of platforms.The method of sociological survey contributed to the practical vision of the communication platform as an independent unit that is able to raise socially important issues and help solve difficult issues.The resultsof the study showed the difference between the terms «Social Networks»and "Communication Platform". There is a classification of platforms, the difference between them. The own vision of the terminological unit is given. This approach demonstrated the need for further scientific study of the phenomenon, the need to unify the approach to the description of platforming as a process in applied social and communication technologies.Social networks as a communication unit are considered in detail, the features that distinguish platforms and social networks are described.The conclusionsemphasize the further need to study communication platforms as applied scientific units. The definition of the phenomenon taking into account the author's vision is offered. Emphasis is placed on the features inherent in communication platforms.

scholarly journals The good(ish), the bad, and the ugly: a tripartite classification of ecosystem trends

2010 ◽  
Vol 67 (4) ◽  
pp. 745-768 ◽  
Author(s):  
Alida Bundy ◽  
Lynne J. Shannon ◽  
Marie-Joëlle Rochet ◽  
Sergio Neira ◽  
Yunne-Jai Shin ◽  
...  
Keyword(s):  
Size Structure ◽  
Ecosystem Structure ◽  
Initial State ◽  
Resource Managers ◽  
Ecosystem Indicators ◽  
The Status ◽  
Commercial Species ◽  
Long Time ◽  
Definition Of

Abstract Bundy, A., Shannon, L. J., Rochet, M-J., Neira, S., Shin, Y-J., Hill, L., and Aydin, K. 2010. The good(ish), the bad, and the ugly: a tripartite classification of ecosystem trends. – ICES Journal of Marine Science, 67: 745–768. Marine ecosystems have been exploited for a long time, growing increasingly vulnerable to collapse and irreversible change. How do we know when an ecosystem may be in danger? A measure of the status of individual stocks is only a partial gauge of its status, and does not include changes at the broader ecosystem level, to non-commercial species or to its structure or functioning. Six ecosystem indicators measuring trends over time were collated for 19 ecosystems, corresponding to four ecological attributes: resource potential, ecosystem structure and functioning, conservation of functional biodiversity, and ecosystem stability and resistance to perturbations. We explored the use of a decision-tree approach, a definition of initial ecosystem state (impacted or non-impacted), and the trends in the ecosystem indicators to classify the ecosystems into improving, stationary, and deteriorating. Ecosystem experts classified all ecosystems as impacted at the time of their initial state. Of these, 15 were diagnosed as “ugly”, because they had deteriorated from an already impacted state. Several also exhibited specific combinations of trends indicating “fishing down the foodweb”, reduction in size structure, reduction in diversity and stability, and changed productivity. The classification provides an initial evaluation for scientists, resource managers, stakeholders, and the general public of the concerning status of ecosystems globally.

scholarly journals THE PRONOUNCED (LITERAL) MEANING OF THE LEGISLATIVE TEXT (AL-MANṬŪQ) IN SHAFII SCHOOL OF LAW

2019 ◽  
pp. 253-265
Author(s):  
Šukrija Ramić
Keyword(s):  
Legal Status ◽  
Islamic Law ◽  
Legal Reasoning ◽  
Literal Meaning ◽  
Legal Rules ◽  
The Difference ◽  
Definition Of ◽  
The Way

This paper explores the theoretical interpretations of the pronounced meaning of the legislative text (al-manṭūq) in the Shafii school of law and the consequences of such an interpretation for the rules that the Shafiis came to through their legal reasoning (ijtihād). At the beginning of the work, the discipline of linguistics is explained in the context of the Methodology of Islamic Law (Uṣūlu-l-fiqh) as well as its significance for ijtihad, followed by the difference between the Ḥanafis and the Shafiis in the classification of textual allusions (ad-dalalāt) of legislative texts, and the linguistic and terminological definition of the concept of al-manṭūq in the Shafii school of law. Also, the classification of al-manṭūq in the Shafii school of law is presented. Providing examples, the author clarifies the significance of al-manṭūq in the Shafii school of law and the way in which the Shafiis used al-manṭūq in their argumentation in support of legal rules. Furthermore, the author presents the classification of al-manṭūq and the restriction of its meaning with respect to the mafhūm al-muwāfeqa and mafhūm al-muhālefe. Finally, the value of al-manṭūq and its legal status as well as the indications in Shariah are clarified.

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