scholarly journals FEATURES OF ACCOUNTING IN PUBLIC ASSOCIATIONS

2021 ◽  
pp. 77-80
Author(s):  
Vysochan O. ◽  
Borshchuk I.
Keyword(s):  
Local Governments ◽  
Legal Status ◽  
Entrepreneurial Activity ◽  
External Control ◽  
Public Authorities ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Legal Forms ◽  
The Right

The article reveals the peculiarities of accounting in public associations, taking into account the specifics of their operation, in partic-ular in the aspect of standard correspondence of accounts of the main operations of public associations with the status of a legal entity. Emphasis is placed on the use of targeted funding accounts, as well as revenues and expenditures of public associations. The peculiar-ities of the activity of public organizations and public unions as separate organizational and legal forms of public associations are given, taking into account the legal status of their founders and participants. It is established that the main differences of public associations that affect their accounting are: non-profit status – the lack of accounting for the concepts of “profit” and “loss”; non-entrepreneurial activity as a priority – focus on the satisfaction of public interests; voluntary participation – features of accrual and payment of entrance and annual membership fees; lack of property interest from the participants – the passive nature of the account of settlements with creditors; possi-bility of cooperation with international governmental and non-governmental organizations – conducting currency accounting; possibility of formation of separate subdivisions (acquisition of all-Ukrainian status) – keeping records of current internal settlements; the right to financial support from budgets of different levels – the formation of reports on the targeted use of budget funds; the target nature of the disposal of funds and other property – separate accounting of property by sources of income and areas of use; active interaction with public authorities and local governments – the possibility of funding through the Treasury; moderate external control over the activity – evidence of the legitimacy of the transactions. A combined version of the structure of sub-accounts of targeted funding and targeted rev-enues of public associations is proposed, which provides for the opening of analytical accounts of the second and third orders in terms of individual projects and budget items. Typical operations for public associations that determine the specifics of their accounting are: accrual and payment of membership fees, receipt of property from various sources, settlement with contractors in the implementation of individual projects, calculation of exchange rates, recognition of income and expenses.Keywords: accounting, public association, public organization, public union, targeted funding. У статті розкрито питання особливостей обліку у громадських об’єднаннях з урахуванням специфіки їх функціонування. Наведено особливості діяльності громадських організацій та громадських спілок як окремих організаційно-правових форм громадських об’єднань. Установлено, що основними відмінностями громадських об’єднань, які впливають на ведення ними бухгалтерського обліку, є: неприбутковий статус, непідприємницька діяльність як пріоритет, добровільність участі, відсутність майнового інтересу з боку учасників, можливість співробітництва з міжнародними урядовими та неурядовими організаціями, можливість утворення відокремлених підрозділів (набуття всеукраїнського статусу), право на фінансову підтримку з бюджетів різних рівнів, цільовий характер розпоряджання коштами та іншим майном, активна взаємодія з органами державної влади та місцевого самоврядування, помірний зовнішній контроль над діяльністю. Ключові слова: бухгалтерський облік, громадське об’єднання, громадська організація, громадська спілка, цільове фінансування.

scholarly journals Features Of “Non-Governmental Organizations” In The Sphere Of Counter Of Crime

2019 ◽  
pp. 205-212
Author(s):  
M.O. Yatsyna
Keyword(s):  
Civil Society ◽  
Non Profit ◽  
Governmental Organization ◽  
Global Trends ◽  
Governmental Organizations ◽  
Legal Science ◽  
Non Governmental Organizations ◽  
Characteristic Features ◽  
Legal Forms ◽  
The Right

Taking into account global trend that fight against crime and crime prevention can be successful only if we consolidate public authority’ and society’ efforts all together, the need of study of non-governmental organizations involvement in process of combating crime is necessary. Recent developments of civil society in Ukraine shows us the rise of role of non-governmental organizations in state affairs, and sphere of combating of crime is not an exception. At the same time, the term “non-governmental organizations” seems to be quite new for Ukraine’ criminological science, as well as for legal science of Ukraine in a whole. That is why the study of legal nature of non-governmental organizations give us the chance to conduct deeper research about their impact into decision-making proses and formation of different kinds of state policies, including policy in the field of combating crime in Ukraine. Therefore, the article is devoted to highlighting the characteristic features of nongovernmental organizations. Seems reasonable to start conduct such a research via study based on a logical and meaningful analysis of the regulatory documents of the Council of Europe. Where features of the concept of “non-governmental organization” are disclosed. Later on the right disclosure of features of non-governmental organizations, makes it possible to distinguish them from other similar legal forms (civil society organization, non-profit organization, voluntary citizens’ group etc.). Taking into account the global trends and the development of criminological science, the importance of further research on non-governmental organizations in the field of counter of crime is noted. A vital part in further research belongs to formation of a separate definition of “non-governmental organization” in the theory of Ukrainian’ legal science.

scholarly journals Constitutional regulation of the right to appeal to state authorities and local government bodies

2020 ◽  
Vol 4 (4) ◽  
pp. 64-69
Author(s):  
Oleh Kyrychenko ◽  
Hanna Davlyetova
Keyword(s):  
Human Rights ◽  
Local Governments ◽  
Legal Status ◽  
Political Life ◽  
Public Authorities ◽  
Legal Personality ◽  
European Experience ◽  
Legitimate Interests ◽  
Legal Forms ◽  
The Right

The article examines the constitutional practice of normative regulation of the right to appeal to public authorities and local governments, enshrined in Art. 40 of the Constitution of Ukraine and in similar norms of the constitutions of European states. The necessity of stating the specified norm in the new edition is substantiated. The right to appeal to public authorities and local governments, their officials and officials occupies a special place in the human rights system and is one of the most important organizational and legal forms of public participation in the socio-political life of the country and providing citizens of Ukraine with opportunities to defend their rights. legitimate interests, restoring them in case of violation. The study of the essence of this right gives grounds to state that the appeal by its nature has a dual meaning: first, it is one of the means of protecting human rights and legitimate interests violated by the actions or inaction of public authorities and local governments; secondly, the appeal is a signal of shortcomings in the work of public authorities and local governments. From the content of Art. 40 of the Constitution of Ukraine, it follows that both citizens of Ukraine and persons who are not citizens of Ukraine, but are legally on the territory of Ukraine, and who are marked in the text by the term "all" have constitutional legal personality. By the way, the term "all" is used only in Art. 40 of the Constitution of Ukraine, and therefore it is not clear whether it belongs to the category of subjects of "all people", as enshrined in Art. 21, or to the category of subjects of "all citizens". At the same time, in similar norms of the constitutions of European states, various impersonal terms are used to denote the subject of this right - "everyone", "citizens", "every citizen", "all citizens" and "every person". In connection with the above and in order to unify legal terminology, we believe that in Art. 40 of the Constitution of Ukraine, it would be more appropriate to use, instead of the term «all», the term «eve-ryone», which, in our opinion, covers all categories of subjects of the right to appeal regardless of their legal status and is more in line with European experience in constitutional regulation of the studied law. It should be emphasized that the necessary guarantee of realization of the investigated right is the duty of obligated subjects, ie public authorities, local governments and their officials and officials, to timely and objectively consider the appeal and provide a reasoned response to the merits of the appeal. the term established by the law. A similar provision is enshrined in the constitutions of Azerbaijan, Albania, Belarus, Armenia, Greece, Liechtenstein, Macedonia, Poland, Serbia, Turkey, Croatia, and Montenegro. In this regard, we propose a phrase that is enshrined in Art. 40 of the Constitution of Ukraine: "are obliged to consider the appeal and give a reasoned response within the period prescribed by law" to state in an updated version. In addition, we believe that this article should specify the obligation of these bodies and their officials and officials to take the necessary measures to exercise this right, which will give the subjects of appeal grounds to appeal, including in court , actions or inaction of officials and officials of state bodies and local governments. Therefore, in view of the above and taking into account the European experience in regulating the constitutional right to appeal, we propose Art. 40 of the Constitution of Ukraine to state in new edition: "Everyone has the right to submit individual or collective appeals or to personally address state authorities, local governments and their officials and officials, who are obliged to take the necessary measures and provide a reasoned written response within the period prescribed by law."

scholarly journals COOPERATION BETWEEN THE POLICE FORCES AND NGOs WITH RESPECT TO THE PROVISION OF SECURITY

2019 ◽  
Vol 22 (4) ◽  
pp. 28-32
Author(s):  
Dariusz Szydłowski ◽  
Kamil Martyniak
Keyword(s):  
Public Authorities ◽  
Non Profit ◽  
The Public ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Law Enforcement Agency ◽  
The Status ◽  
The Subject ◽  
Definition Of ◽  
Charitable Activities

The Police as the largest uniformed law enforcement agency in Poland (more than 100,000 functionaries) with strictly hierarchical command structure is capable of entering into cooperation with external entities including non-governmental organizations. NGOs are all entities which are not public administration organs or units and which operate on a non-profit basis. A characteristic feature of an NGO is the lack of links to the public authorities. In Poland the status of NGOs is regulated by the Public Benefit and Volunteer Work Act of 2003 which introduced an extended definition of non-governmental organizations as entities engaged in public interest and charitable activities (ngo.pl, 2018). The paper presents the subject matter related to the cooperation of the Polish Police with non-governmental organizations with respect to their statutory tasks, determines the place of NGOs in the security system and draws conclusions and recommendations regarding the cooperation.

Non-governmental organizations in Russia and abroad: actual issues of legal status and functioning

10.12737/1930 ◽  
2013 ◽  
Vol 1 (2) ◽  
pp. 87-93
Author(s):  
Владлена Лысенко ◽  
Vladlena Lysenko
Keyword(s):  
Human Rights ◽  
Legal Status ◽  
International System ◽  
Legal Framework ◽  
Scientific Article ◽  
Freedom Of Association ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Definition Of ◽  
The Right

The author has attempted to look at the phenomenon of non-governmental organizations from international and national legal points of view, to investigate the legal nature, place and role of NGOs in contemporary constitutional and international system, to explore and identify various forms and ways of the right for association, to analyze international legal and national sources on the topic, compare them and draw appropriate conclusions. The article analyzes the problems of civil society and human rights in the domestic and international legal dimension. Given the different definitions and approaches to the study of the legal status and activities of non-governmental organizations, this article uses the author’s definition of a public association, which is based on the right of everyone to freedom of association. The paper sets out a number of general theoretical and methodological recommendations to help improve the activities of public associations, the development of the legal framework of their functioning, enhance their prestige and influence among the citizens, a gradual reduction of conflict in society, the achievement of civil, political and legal consensus. Theoretical basis of scientific article are works of Russian and foreign scientists on common issues of law, human rights issues and activities of the legal status of public associations, as well as works on philosophy, sociology, history, political science and international relations.

scholarly journals RIGHTS! Civil and Human Rights Law Portal

2021 ◽  
Vol 49 (1) ◽  
pp. 7
Author(s):  
Dominique Hallett
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Human Rights Law ◽  
Saint Louis ◽  
Non Profit ◽  
Saint Louis University ◽  
Governmental Organizations ◽  
Hand Column ◽  
Non Governmental Organizations ◽  
The Right

On September 1, 2020, LLMC, a non-profit Minnesota-based consortium of law libraries, launched the open-access portal RIGHTS! (http://www.llmc.com/rights/home.aspx). If you are looking for primary materials such as current constitutions, human/civil rights acts, Non-Governmental Organizations’ websites, advocacy organizations, and other resources specifically dealing with injustices regarding marginalized parties, this is the place to look. Their stated mission is preserving legal titles and government documents, while making copies inexpensively available digitally through its on-line service, LLMC-Digital (http://www.llmc.com/about.aspx). The original intent was to focus on primarily US and Canadian sources, as seen by the dropdown navigation on the left of the site, but the site also includes other international sources. The page opens at the “Civil and Human Rights Law Portal—Global,” which includes links to various government organizations, judicial information, non-governmental organizations, research and education resources and various documents from different countries. The RIGHTS! site can also be reached through the parent page (http://LLMC.com) with the link to RIGHTS! Located in the right-hand column. The RIGHTS! Portal is sponsored by the Vincent C. Immel Law Library at Saint Louis University.

scholarly journals Criminalization as a main threat to economic security

2019 ◽  
Vol 81 (1) ◽  
pp. 480-484
Author(s):  
Y. M. Sokolinskaya ◽  
E. A. Kolesnichenko
Keyword(s):  
National Economy ◽  
Shadow Economy ◽  
Economic Security ◽  
Negative Effects ◽  
Non Profit ◽  
Governmental Organizations ◽  
Russian Economy ◽  
Non Governmental Organizations ◽  
The Right ◽  
Market Relations

In modern Russia, the criminalization of the economy has become one of the most acute problems, a nationwide negative factor that undermines the authority of the authorities, destroys the foundations of statehood, and, as a result, creates a threat to the country's economic security. These circumstances dictate the need to quickly make optimal decisions that can protect the national economy from the negative effects of an illegal and criminal economy, as well as corruption as the basis of the shadow economy of Russia. Today we can say that the economic foundations of corruption, organized crime and terrorism are a kind of an independent sector of the economy. Corruption is beginning to seriously affect the decline in economic growth, the decline in the potential of civil society institutions, the violation of human rights, and other negative effects on the legal system. To achieve the goals, criminal structures use all means at their disposal: influence through government bodies and at the diplomatic level, special services, organized criminal communities, terrorist organizations, banking structures, non-profit and non-governmental organizations, subjects of criminal and shadow economy, etc. Analysis of market relations, the Russian economy gives the right to understand that the national economy in the position in which it is located cannot get out of the state of criminalization without reviewing and forming new relationship mechanisms.

scholarly journals Understanding and Selecting Sharia or Conventional Financing Among Small Entrepreneurs, in Pasuruan Regency Devout of Islamic Culture (Phenomenology Studies)

2019 ◽  
Author(s):  
Hartutik .
Keyword(s):  
Financial Institutions ◽  
Local Governments ◽  
Islamic Finance ◽  
Small Scale ◽  
Islamic Culture ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Government ◽  
The Right ◽  
Almost All

Purpose: Knowing the understanding and interest of small-scale business actors about Islamic finance in Pasuruan Regency, which is culturally devout Design/Methodology/Approach: Phenomenology method is used to find the meaning andnatureoftheexperienceofsmallentrepreneurswhenusingIslamicorconventional financing, as well as how the small entrepreneur responds to Islamic financing. Findings: The results of this study indicate that the Satrya Emas program has not been understood by most informants and has notyet specifically synergized with Islamic financial institutions.Most of the informants did not understand various sharia financing contracts and products,in addition,they did not own the right understanding on whether or not bank interest is halal and haram due to their lack of knowledge and information. Financial institutions were chosen because some informants believed the Al-Quran and Hadist laterally. Other reasons are understanding that bank interest is halal paid, haram when consumed. Moreover, there was a facility of jemput bola, meaning that banks initiate to approach clients to provide loan, and also the ease, flexibility and kinship in dealing with bad debt. It is not a priority for most informants to utilize sharia or conventional financing. Almost all informants did not own good and correct financial records, so they assessed the progress of their business in accordance with their respective perceptions. Special supports from the PasuruanRegency government are required, and the collaboration of various parties, among government, religious leaders, educational institutions, Islamic financial institutions, and non-governmental organizations. Thus, theyall jointly synergize to promote sharia financing in the area of Pasuruan Regency Originality/value:This research collaborates the study of the experiences of small-scale entre preneurs as subjects,financeinstitutions,religious teachers and the government, so that the results of this study can be are ference for regulators and local governments to make policies capable of accommodating different understanding groups so that Islamic finance is able to ground in areas that have a devout Islamic culture.

scholarly journals GENERAL CHARACTERISTICS OF THE POWERS AND COMPETENCIES OF PUBLIC AUTHORITIES EXERCISING PUBLIC ADMINISTRATION IN THE FIELD OF AIR PROTECTION

2021 ◽  
Vol 1 (10) ◽  
pp. 84-88
Author(s):  
I. Rubtsova ◽  
Keyword(s):  
Air Pollution ◽  
Public Administration ◽  
Local Governments ◽  
Legal Status ◽  
General Description ◽  
Public Authorities ◽  
General Competence ◽  
Living Organisms ◽  
The Right ◽  
Special Competence

This article provides a general description of the powers and competencies of public authorities exercising public administration in the field of air protection. Atmospheric air is proposed to mean an element of the natural environment, which is an invisible mixture of gases within the territory of Ukraine and contains vital chemicals and compounds necessary for the existence of living organisms. It is determined that the subjects of public administration in the field of air protection are the system of bodies of general and special competence, which exercise public administration powers to restore, preserve, ensure air quality and ensure the right of citizens to air, and take the necessary measures. to reduce the incidence of air pollution due to air pollution. The subjects of public administration in the field of air protection are proposed to be divided into two groups: 1. subjects of general competence (Verkhovna Rada of Ukraine, President of Ukraine, National Security and Defense Council of Ukraine) and 2. subjects of special competence (Cabinet of Ministers of Ukraine) (Government of Ukraine), Ministry of Environmental Protection and Natural Resources of Ukraine, State Ecological Inspectorate of Ukraine, Ministry of Health of Ukraine, local state administrations and local governments). Based on the analysis of legislative and by-laws, which determine their administrative and legal status in general, the powers of these entities in the field of air protection are highlighted. Emphasis is placed on the special tasks of these actors in order to preserve the health of the nation.

Recounting the Empowerment of Women in Rural Areas of KwaZulu-Natal from Information and Knowledge in the Fourth Industrial Revolution Era

Libri ◽  
2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Glenrose Jiyane
Keyword(s):  
South Africa ◽  
Rural Areas ◽  
Industrial Revolution ◽  
The Body ◽  
Non Profit ◽  
Fourth Industrial Revolution ◽  
Governmental Organizations ◽  
Body Of Knowledge ◽  
Non Governmental Organizations ◽  
Critical Resource

Abstract The fourth industrial revolution (4IR) marks the new, advanced era of development in humankind, and globally countries are in the process of ensuring their citizenry’s readiness. In South Africa, various governmental departments, organizations, non-governmental organizations (NGOs) and non-profit organisations (NPOs) are making efforts, through their plans, talks and actions, to attain this status for all her people, particularly women in rural areas. However, the development of women in the rural areas for empowerment remains a concern in developing countries. Consequently, there is a dire need to ensure the developmental status for women in rural areas in the advent of the 4IR, and this paper seeks to demonstrate that information and knowledge may be instrumental in empowering women in rural areas to strive in the 4IR. Accordingly, information and knowledge are a critical resource contributing to the empowerment of women in rural areas for their development. An exploratory question is raised to determine whether South Africa is ready for Fourth Industrial Revolution. The outcome of this paper will contribute to the body of knowledge advocating the importance of information and knowledge in the empowerment of women in rural areas. Significantly, it will generate insights for policymakers on the important role of information and knowledge for women’s development.

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