scholarly journals Transformation of the State Finance Control System in Ukraine: The Status, Challenges and Prospects

2020 ◽  
pp. 165-172
Author(s):  
Yuliya Slobodianyk ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 26-32
Author(s):  
Ghora Putra Bafelanna

The regulation of the status of state finances in the State owned enterprise (BUMN) environment in the BUMN Law and the Law on State Finance shows that there is a very significant difference in the status of state separated state assets from BUMN. The applied problem approach in this legal research is statutes approach. The Principle of State Assets Separation in the form of Equity Participation in Persero is also supported by the existence of a Fatwa from the Supreme Court Number WKMA / Yud / 20 / VIII / 2006 concerning the Separation of BUMN assets from state assets. The contents of the fatwa are related to Article 1 number 1 of the BUMN Law and Article 4 paragraph (1) of the BUMN Law which, according to the Supreme Court, is a more specific law concerning BUMN, it is clearly said that enterprises’ capital which originating from separated state’s earning and expenses shall be based on the principles of a sound corporate.


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.


Author(s):  
Larysa Bodnar ◽  
Petro Koval ◽  
Sergii Stepanov ◽  
Liudmyla Panibratets

A significant part of Ukrainian bridges on public roads is operated for more than 30 years (94 %). At the same time, the traffic volume and the weight of vehicles has increased significantly. Insufficient level of bridges maintenance funding leads to the deterioration of their technical state. The ways to ensure reliable and safe operation of bridges are considered. The procedure for determining the predicted operational status of the elements and the bridge in general, which has a scientific novelty, is proposed. In the software complex, Analytical Expert Bridges Management System (AESUM), is a function that allows tracking the changes in the operational status of bridges both in Ukraine and in each region separately. The given algorithm of the procedure for determining the predicted state of the bridge using a degradation model is described using the Nassie-Schneidermann diagram. The model of the degradation of the bridge performance which is adopted in Ukraine as a normative one, and the algorithm for its adaptation to the AESUM program complex with the function to ensure the probabilistic predicted operating condition of the bridges in the automatic mode is presented. This makes it possible, even in case of unsatisfactory performance of surveys, to have the predicted lifetime of bridges at the required time. For each bridge element it is possible to determine the residual time of operation that will allow predict the state of the elements of the structure for a certain period of time in the future. Significant interest for specialists calls for the approaches to the development of orientated perspective plans for bridge inspection and monitoring of changes in the operational status of bridges for 2009-2018 in Ukraine. For the analysis of the state of the bridge economy, the information is available on the distribution of bridges by operating state related to the administrative significance of roads, by road categories and by materials of the structures. Determining the operating state of the bridge is an important condition for making the qualified decisions as regards its maintenance. The Analytical Expert Bridges Management System (AESUM) which is implemented in Ukraine, stores the data on the monitoring the status of bridges and performs the necessary procedures to maintain them in a reliable and safe operating condition. An important result of the work is the ability to determine the distribution of bridges on the public roads of Ukraine, according to operating conditions established in the program complex of AESUM, which is presented in accordance with the data of the current year. In conditions of limited funding and in case of unsatisfactory performance of surveys, it is possible to make the reasonable management decisions regarding the repair and the reconstruction of bridges. Keywords: bridge management system, operating condition, predicted operating condition, model of degradation, bridge survey plan, highway bridge.


2019 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Sarmistha R. Majumdar

Fracking has helped to usher in an era of energy abundance in the United States. This advanced drilling procedure has helped the nation to attain the status of the largest producer of crude oil and natural gas in the world, but some of its negative externalities, such as human-induced seismicity, can no longer be ignored. The occurrence of earthquakes in communities located at proximity to disposal wells with no prior history of seismicity has shocked residents and have caused damages to properties. It has evoked individuals’ resentment against the practice of injection of fracking’s wastewater under pressure into underground disposal wells. Though the oil and gas companies have denied the existence of a link between such a practice and earthquakes and the local and state governments have delayed their responses to the unforeseen seismic events, the issue has gained in prominence among researchers, affected community residents, and the media. This case study has offered a glimpse into the varied responses of stakeholders to human-induced seismicity in a small city in the state of Texas. It is evident from this case study that although individuals’ complaints and protests from a small community may not be successful in bringing about statewide changes in regulatory policies on disposal of fracking’s wastewater, they can add to the public pressure on the state government to do something to address the problem in a state that supports fracking.


2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.


Author(s):  
Juriyana Megawati Hasibuan Dan Fatahuddin Aziz Siregar

Marriage is a sacred bond which is ideally only held once in a lifetime. Both Islamic law and positive law require an eternal happy marriage. To support this the Koran proclaims marriage as mitsaqan galiza. The marriage is then registered in the state administration. In line with this, the laws and regulations are formulated in such a way as to make divorce more difficult. However, when there are acceptable reasons and due to coercive conditions, divorce can be done through a judicial process. The divorce must then be registered by taking certain procedures. The court delivered the notice and sent a copy of the decision to the marriage registrar to file the divorce properly. The implementation of this divorce record was not effective. The separation of the Religious Courts Institution from the Ministry of Religion has become a factor that causes the registration task not to be carried out. The loss of the obligation to submit a copy of the decision on the judge's ruling caused the recording to be constrained. The unavailability of shipping costs also contributed to the failure to register divorce. Even though there is a threat to the Registrar who neglects to deliver a copy of the verdict, unclear sanctions make this ineffective. As a result of the lack of recording of divorce, the status of husband and wife becomes unclear and opens opportunities for abuse of that status.


Author(s):  
Salah Hassan Mohammed ◽  
Mahaa Ahmed Al-Mawla

The Study is based on the state as one of the main pillars in international politics. In additions, it tackles its position in the international order from the major schools perspectives in international relations, Especially, these schools differ in the status and priorities of the state according to its priorities, also, each scholar has a different point of view. The research is dedicated to providing a future vision of the state's position in the international order in which based on the vision of the major schools in international relations.


2018 ◽  
Vol 7 (2) ◽  
pp. 213
Author(s):  
Budi Suhariyanto

Diskresi sebagai wewenang bebas, keberadaannya rentan akan disalahgunakan. Penyalahgunaan diskresi yang berimplikasi merugikan keuangan negara dapat dituntutkan pertanggungjawabannya secara hukum administrasi maupun hukum pidana. Mengingat selama ini peraturan perundang-undangan tentang pemberantasan tindak pidana korupsi tidak merumuskan secara rinci yang dimaksudkan unsur menyalahgunakan kewenangan maka para hakim menggunakan konsep penyalahgunaan wewenang dari hukum administrasi. Problema muncul saat diberlakukannya Undang-Undang Nomor 30 Tahun 2014 dimana telah memicu persinggungan dalam hal kewenangan mengadili penyalahgunaan wewenang (termasuk diskresi) antara Pengadilan Tata Usaha Negara dengan Pengadilan Tindak Pidana Korupsi. Pada perkembangannya, persinggungan kewenangan mengadili tersebut ditegaskan oleh Peraturan Mahkamah Agung Nomor 4 Tahun 2015 bahwa PTUN berwenang menerima, memeriksa, dan memutus permohonan penilaian ada atau tidak ada penyalahgunaan wewenang (termasuk diskresi) dalam Keputusan dan/atau Tindakan Pejabat Pemerintahan sebelum adanya proses pidana. Sehubungan tidak dijelaskan tentang definisi dan batasan proses pidana yang dimaksud, maka timbul penafsiran yang berbeda. Perlu diadakan kesepakatan bersama dan dituangkan dalam regulasi tentang tapal batas persinggungan yang jelas tanpa meniadakan kewenangan pengujian penyalahgunaan wewenang diskresi pada Pengadilan TUN.Discretion as free authority is vulnerable to being misused. The abuse of discretion implicating the state finance may be prosecuted by both administrative and criminal law. In view of the fact that the law on corruption eradication does not formulate in detail the intended element of authority abuse, the judges use the concept of authority abuse from administrative law. Problems arise when the enactment of Law No. 30 of 2014 triggered an interception in terms of justice/ adjudicate authority on authority abuse (including discretion) between the Administrative Court and Corruption Court. In its development, the interception of justice authority is affirmed by Regulation of the Supreme Court Number 4 of 2015 that the Administrative Court has the authority to receive, examine and decide upon the appeal there is or there is no misuse of authority in the Decision and / or Action of Government Officials prior to the criminal process. That is, shortly before the commencement of the criminal process then that's when the authority of PTUN decides to judge the misuse of authority over the case. In this context, Perma No. 4 of 2015 has imposed restrictions on the authority of the TUN Court in prosecuting the abuse of discretionary authority.


Author(s):  
Yaroslav Skoromnyy ◽  

The article examines the features of the formation (genesis) of legal responsibility of judges in Ukraine (from Kievan Rus to the present day). It has been proven that at present there are many problems regarding the criminal (legal) responsibility of judges. It was found that judges are insufficiently protected from manifestations of criminal prosecution, which, in turn, affects the increase in loyalty to the prosecution, in contrast to the defense in the criminal process. It has been established that today there are no perfect mechanisms for appealing the inaction of judges in court. It was determined that bringing judges to disciplinary responsibility in the High Council of Justice does not fully comply with the requirements of the European Charter on the Status of Judges. Based on the results of the legal analysis of the activities of the institutions of judicial responsibility, it was found that modern methods of bringing judges to justice in Ukraine are imperfect, often contradictory, and in some cases allow judges to avoid responsibility. It has been established that the issue of civil liability of judges for carrying out wrong actions against citizens today requires an urgent solution, since the legal literature does not fully disclose the provisions that govern the conditions, grounds and procedure for holding judges accountable for resolving unfair sentences and implementing illegal actions that entail material and/or moral damage to citizens. It has been determined that for harm caused as a result of an unjust court decision made by a judge, as well as due to the judge's inaction, property liability is imposed on the state, since the judge conducting the proceedings acts on behalf of the state, that is, Ukraine. It was found that today a judge can be brought to disciplinary responsibility in cases determined in accordance with the Law of Ukraine «On the Judicial System and the Status of Judges».


1999 ◽  
Vol 16 (1) ◽  
Author(s):  
Murad Wilfried Hofmann

This article examines the state of Islamic jurisprudence with regard to many sensitive issues, such as the status of women and minorities in Islam, Islam and Democracy, hudud punishments. The author explores the current state of Islamic discourse on jurisprudence and identifies three approaches-traditional, secular and reformist. The paper explores the positions of the traditional ulama and the reformist muj­tahids on the mentioned topics and finds the reformist position more sensible and closer to the position of ihe Qur'an and Sunnah. This paper while advocating neo-ijtihad, makes an impressive case for the merit???? and Islamic credibility of the reformist jurisprudence.


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