scholarly journals Economic and legal aspects of the use of computer programs

2021 ◽  
pp. 79-86
Author(s):  
Yuliia Borko
Keyword(s):  
Computer Program ◽  
Value Added ◽  
Computer Programs ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Economic Activities ◽  
Work Related ◽  
Software Products ◽  
Initial Cost ◽  
Office Equipment

Keywords: computer program, economic and legal regulation, taxation, licenseagreement, initial cost, value added tax, royalties The article deals with the economic and legal aspects of using computer programs inbusiness operations. In particular, certain problems of taxation relating to the creationand use of computer programs are considered. There have been consideredways and means of representations in the accounting of the following operations: purchaseof intellectual property rights to a computer program, supply of a computer programfrom a non-resident (resident) to a resident. The principles of the formation ofthe cost of a computer program, depending on the terms of purchase, have been outlined.The has been defined the concept of royalties from the use of a computer programin the economic activity of an enterprise. The article indicates that the supply ofservices (performance of work) related to software products and that introducechanges to the software are deemed to be any updates, changes, additions to expandtheir functionality. Such an operation is referred to as the supply of software productsusing IT benefits. The supply of services that do not introduce changes, namely: installation,configuration, testing, identification and rectification of deficiencies, information,and consulting support is referred to operations that are subject to VAT atthe general rate. The article states that VAT is charged on operations for the supplyof software products from a non-resident (resident) to a resident in the customs territory(customs territory) of Ukraine, which, in turn, is not subject to VAT. At the sametime, if as a result of the provision of technical support services for software products(including software products provided for use under the license agreement) there areno changes in software products (for example, training staff to work with the program,installing the program, configuration of office equipment, etc.), then operationsfor the provision of such services are subject to VAT in the generally established mannerin the amount of 20 percent.There has been determined the need to improve economic and legal regulation ofthe creation and use of computer programs in the economic activities of companies interms of taxation.

Conventional Legal Regulation of Value-Added Taxation by the Member States of the Gulf Cooperation Counci

2021 ◽  
pp. 232-238
Author(s):  
Dmitry G. Bachurin ◽  
Keyword(s):  
Persian Gulf ◽  
Value Added ◽  
Legal Framework ◽  
Legal Regulation ◽  
Gulf Cooperation Council ◽  
Legal Aspects ◽  
Gulf Countries ◽  
The Common ◽  
National Tax ◽  
The Persian Gulf

The article discusses the legal aspects of supranational legal regulation of value added taxation in the Persian Gulf countries. The novelty of the research lies in the comparative aspect of the legal study of supranational law on the value-added tax in the Gulf countries, which allows formulating fundamentally new characteristics and interpretations that extend the theoretical and legal views on the legal mechanism of VAT, and analyzing the key provisions of the legal regulation of VAT of the states that are parties to the Common VAT Agreement. The issues of the Agreement for the countries of the Gulf Cooperation Council, as well as acts of national legislation on this tax, were studied. The analysis of the provisions of the Agreement allows concluding that the tax instrument this Agreement regulates can be classified as a type of neutral legal regulation of value-added taxation. Its peculiarity is that the country for one reason or another introduces VAT into the national tax system with minimal tax rates and continues to keep it at a low level that does not have a restraining effect on the development of its own industry. This is the reference point for the Common VAT Agreement for the countries of the Gulf Cooperation Council. The research shows that the supranational legislation of the Persian Gulf countries covers the most complex and fundamentally significant issues of legal regulation of value-added taxation, which developed taking into account the accumulated world experience in the administration of this tax. Conclusions have been obtained that the main direction of the adopted supranational legislation is the creation of a unified legal framework for the development of a coordinated legal regulation of VAT in each of the six Arab states of the Persian Gulf. The definitions of concepts that are crucial for VAT regulation are given, among which the following can be distinguished: reverse VAT accrual, input tax, deductible tax, net tax, mandatory registration threshold, voluntary registration threshold, and tax group. In the final part of the work, it is concluded that the second regional system of legal regulation of value-added taxation after the European one is being created, which begins its development on the basis of supranational legislation. Within its framework, the states that are parties to the Agreement shall organize administrative cooperation in the following areas: (1) exchange of information necessary for determining tax accuracy; (2) coordination of synchronized audit procedures and participation in audits; (3) assistance in tax collection and adoption of necessary procedures related to VAT collection.

International Legal Aspects of Regulating the Use of Transboundary Rivers in Central Asia

2019 ◽  
Vol 9 (5) ◽  
pp. 1856 ◽  
Author(s):  
Aigerim Zhunusbekovna ZHUNUSBEKOVA ◽  
Aslan Khuseinovich ABASHIDZE ◽  
Sholpan Valerievna TLEPINA
Keyword(s):  
Water Resources ◽  
Central Asia ◽  
Historical Analysis ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Transboundary Water ◽  
Economic Activities ◽  
Transboundary Water Resources ◽  
Legal Method ◽  
Central Asian

Water resources in Central Asia have always had and continue to have a significant impact on economic activities of the states of the region since all the major rivers here are transboundary and there are disagreements between the countries of the region about water supply and sharing of water resources. There are also disagreements on the application of norms of international law in the sphere of international legal regulation of transboundary water resources. The purpose of this article is to study international legal problems of transboundary water resources use by Central Asia states. In the course of the work performed, general methodological principles are used: system approach when analyzing the conceptual apparatus of the topic; comparative legal method when analyzing international treaties, acts, laws on the use of transboundary waters; method of historical analysis when studying the formation and development of international cooperation of Central Asian states in the field of transboundary water resources use.In this article, based on the study of international legal norms, the practice of their application in the field of cooperation of states on use of transboundary water resources, the problems and prospects for development of international legal regulation of cooperation of states in use and management of transboundary water resources in Central Asian region are identified.

scholarly journals LEGAL REGULATION OF EXCISE TAXATION IN UKRAINE

2020 ◽  
Keyword(s):  
Value Added ◽  
Legal Regulation ◽  
The State ◽  
Selling Price ◽  
Economic Activities ◽  
Excise Tax ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Indirect Taxes ◽  
Excise Taxation

Tax revenues are by far the most important source of revenue generation, and a well-functioning tax system is critical to successful economic performance. Various reforms have underlined that tax policy mismatch is one of the causes of the crisis in the country's economy. Taxes are divided according to their specific characteristics, so one of the defining features is how to collect them. Thus, depending on this, taxes are divided into direct, directly related to economic activities, and indirect, which are a premium to the price and are determined depending on the value added, turnover or sale of goods, works, services. The division of all taxes into direct and indirect taxes is of fundamental importance. With direct taxes, it is about specifying a person's ability to make tax payments, that is, taxing them directly. In the case of indirect taxes, they try to achieve the same goal in indirect ways and in another way: they tax the goods, including the amount of tax in the selling price, where it is paid directly by the consumer upon purchase. Excise taxes are one of the types of indirect taxes. The main reason for the widespread excise tax is the significant fiscal benefit of its application. Excise tax revenues represent a significant share in the structure of the state budget revenues, therefore, with proper organization of tax administration, excise taxes are the main source of high and stable revenues to each country's budget. In order to make a sound choice of directions for improving the mechanism of excise taxation, to strengthen the revenue base of the budget system of the country, to actively influence the state on socio-economic processes related to consumption of excisable products, further research on this issue is needed, as well as its improvement.

Comparative assessment of informational content of the equations of F.P. Hadlock and the computer program of V.N. Demidov in determination of term of gestation and fetal weight in the III trimester of gestation

2017 ◽  
Author(s):  
E.A. Derkach , O.I. Guseva
Keyword(s):  
Computer Program ◽  
High Precision ◽  
Gestational Age ◽  
Computer Programs ◽  
Comparative Assessment ◽  
Fetal Weight ◽  
Informational Content ◽  
Third Trimester ◽  
The Third

Objectives: to compare the accuracy of equations F.P. Hadlock and computer programs by V.N. Demidov in determining gestational age and fetal weight in the third trimester of gestation. Materials: 328 patients in terms 36–42 weeks of gestation are examined. Ultrasonography was performed in 0–5 days prior to childbirth. Results: it is established that the average mistake in determination of term of pregnancy when using the equation of F.P. Hadlock made 12,5 days, the computer program of V.N. Demidov – 4,4 days (distinction 2,8 times). The mistake within 4 days, when using the equation of F.P. Hadlock has met on average in 23,1 % of observations, the computer program of V.N. Demidov — 65,9 % (difference in 2,9 times). The mistake more than 10 days, took place respectively in 51,7 and 8,2 % (distinction by 6,3 times). At a comparative assessment of size of a mistake in determination of fetal mass it is established that when using the equation of F.P. Hadlock it has averaged 281,0 g, at application of the computer program of V.N. Demidov — 182,5 g (distinction of 54 %). The small mistake in the mass of a fetus which isn't exceeding 200 g at application of the equation of F.P. Hadlock has met in 48,1 % of cases and the computer program of V.N. Demidov — 64,0 % (distinction of 33,1 %). The mistake exceeding 500 g has been stated in 18 % (F.P. Hadlock) and 4,3 % (V.N. Demidov) respectively (distinction 4,2 times). Conclusions: the computer program of V.N. Demidov has high precision in determination of term of a gestation and mass of a fetus in the III pregnancy.

Legal aspects of the brand protection in Ukraine and world

2020 ◽  
pp. 133-143
Author(s):  
Ivanna Babetska
Keyword(s):  
Public Relations ◽  
Practical Importance ◽  
Legal Protection ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Scientific Article ◽  
Protection Mechanism ◽  
Brand Protection ◽  
Wide Range ◽  
International Regulations

Purpose. The purpose of the scientific article is to establish the ratio of the meanings of the concepts "trademark", "brand" and "well-known" trademark and then to characterize their common and distinctive features. Indicate the gaps in current legislation and the need to refine certain rules in this aspect to determine the aspects of protection and protection of the brand. Methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, dialectical, logical-semantic, logical-normative, system-structural. Results: in the course of the conducted study, the main and optional components of the brand are determined, which make it possible to determine the features of its legal protection. It has been proved that despite a fairly wide range of domestic and international regulations, there are certain shortcomings of the brand protection mechanism. Originality. The study found that a trademark differs from a brand in that a trademark is a designation that is only the basis of the brand, as for the trademark are not essential such properties of the designation as a certain level of information among consumers and quality as a basis. gaining a reputation; the concept of "brand" is an evaluative, conditional concept, and therefore its consolidation at the regulatory level is impractical. It is sufficient to establish the factors on the basis of which the trademark can be considered "well known". A "well-known" trademark is a designation that is familiar to a wide range of consumers through its use to designate certain goods. Practical importance. The results of the study can be used in law-making activities for the purpose of legal regulation of public relations in the sphere of legal protection of the brand.

Some Issues in the Work of Probation Inspectorates Related to the Execution of Sentences in the Form of Correctional Labor

2021 ◽  
Vol 15 (1) ◽  
pp. 185-193
Author(s):  
LEONID N. TARABUEV
Keyword(s):  
Current Practice ◽  
Legal Regulation ◽  
Expert Assessment ◽  
Work Related ◽  
Legal Method ◽  
Knowledge Questionnaire ◽  
Regional State ◽  
Tax Benefits ◽  
Legal Mechanism ◽  
Official Data

Introduction: we usethe analysis of official data and the results of our own research to identifymajor issues in the work ofprobation inspectorates aimed at executing penalties in the form of correctional labor. Aim: taking into account current practice of execution of punishment in the form of correctional labor, we formulate some organizational and legal proposals for supporting the activities of probation inspetorates, aimed at improving the effectiveness of execution of this type of punishment. Methods: generalization, comparison, dialectical-materialistic theory of knowledge, questionnaire survey, expert assessment, statistical analysis, comparative-legal method. Results: our proposals for changing the current legislation will help to enhance the performance of probation inspectoratesin their work related to the execution of sentences in the form of correctional labor as a real and in-demand alternative to incarceration. Conclusions: main reasons for insufficient labor involvement of convicts sentenced to correctional worksare as follows: probation inspectorates and territorial bodies of the Federal Penitentiary Service of Russia do not conduct effective preliminary work that wouldhelp to create favorableworkingconditions for the convicts in this category; cooperation of probation inspectorates with municipal authorities at various levels and with regional state authorities is at a low level; as a result, convicts cannot be brought to work in full; there is no legal mechanism to encourage employers to provide jobs to convicts; regional state authorities have yet to introduce appropriate changes to regional legislation so as to reduce the tax on profits of enterprises and organizations that provide jobs for those sentenced to correctional labor; probation inspectorates staff lack initiative with regard to employment quotas in institutions where prisoners work; the personality of a convicted person who is prone to committing crimes and other offenses has not been studied thoroughly. It is obvious that there is a need to develop a mechanism for legal regulation of the functioning of probation inspectorates in the field of execution of sentences in the form of correctional labor. Keywords: probation inspectorate; correctional labor; convict; engagement in labor; quotas; tax benefits; interaction.

Regulatory relationship on use and environmental protection in the innovative sphere

2021 ◽  
Author(s):  
Olena Savchuk
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Innovation Policy ◽  
Scientific Work ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Main Body ◽  
Environmental Legislation ◽  
Regional Innovation ◽  
Regulatory Relationship

Problem setting. The functioning of legal relations of use and environmental protection is currently regulated by a number of regulations of different legal force and direction. All this legislation is aimed at ensuring a safe environment, stopping the negative climate change caused by industry, agriculture, low energy efficiency of buildings, lack of waste management system, as well as reducing carbon sequestration by the ecosystem. The object of research is the legislation that regulates the legal relationship regarding the use and protection of the environment in the field of innovation. The subject of the study is the state of the regulatory framework and legislative regulation of legal relations regarding the use and protection of the environment in the field of innovation. Analysis of recent researches and publications. Legal relations on the use and protection of the environment in the field of innovation have repeatedly attracted the attention of researchers. In particular, A.P. Hetman considered the issues of environmental and legal component of innovative entrepreneurship, G.V. Anisimova studied issues of environmental and legal aspects of regional innovation system, V.L. Bredikhina in the field of research were issues of legal support of environmental safety in the field of implementation innovation policy. Krasnova M.V. considered the introduction of innovative dominants of sustainable development in the environmental legislation of Ukraine. In addition, the scientific literature analyzed the legal basis for the introduction of innovative technologies in agribusiness (Bakai Yu. Yu.); legal support for the introduction of ecologically oriented innovations in Ukraine (Lebedeva T.M.), ecological innovation management in the mechanism of sustainable development (Zadykhailo D.D.). However, the study that would be aimed at analyzing the legal regulation of the use of environmental protection in the field of innovation was not yet, which prompted us to choose this topic of scientific work. Target of research is to identify and make proposals to current legislation in certain areas. The scientific novelty of the study is to make proposals to consolidate amendments to current legislation and proposals for the development of separate documents to regulate the functioning of legal relations of use and environmental protection in the field of innovation. Article’s main body. The normative-legal acts are researched, the scientific specialized literature is analyzed according to the chosen theme of scientific work. The need to amend the current legislation, the importance of developing regulations aimed at applying existing and developing new mechanisms to ensure the use and protection of the environment in the innovation sphere are identified and emphasized. Conclusions and prospects for the development. After analyzing the legal support for the functioning of legal relations of use and environmental protection in the innovation sphere, we came to the conclusion that today there is an urgent need to develop and implement a special legal act that would establish a set of measures to develop innovation in the use and environmental protection. The purpose of such a document, first of all, should be the mechanism of implementation of previously adopted regulations, expanding access to environmental information of the population, including interaction between scientific and educational institutions, the introduction of modern advanced technologies. As already noted during the dissertation, the issue we are considering goes far beyond just environmental legislation, so it should also be noted that the necessary harmonization of legislation between other institutions of law – economic, civil, tax and more. In addition to the above, I would like to emphasize that the Law “On Environmental Protection, acting as the main legislative document in the field of environmental relations does not enshrine issues of innovation, environmental innovation.

ORGANIZATIONAL AND LEGAL ASPECTS OF VOCATIONAL EDUCATION AND VOCATIONAL TRAINING IN INSTITUTIONS OF THE PENAL SYSTEM

2021 ◽  
pp. 20-24
Author(s):  
Екатерина Викторовна Глебова
Keyword(s):  
Vocational Education ◽  
Russian Federation ◽  
Legal Status ◽  
Positive Impact ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Educational Process ◽  
Vocational Education And Training ◽  
Scientific Article ◽  
The Russian Federation

Актуальность темы научной статьи обусловлена тем, что каждый гражданин Российской Федерации независимо от его социального статуса обладает правом на образование. Однако отдельные категории граждан, в частности, осужденные лица, не могут воспользоваться данным правом по причине наличия у них особого юридического статуса. Беспрепятственный доступ осужденных к образовательному процессу оказывает положительное влияние на социальную безопасность и защищенность каждого отдельного гражданина, так как от уровня их образованности напрямую зависит степень их исправления. В данный момент на территории нашей страны наблюдается большая вовлеченность всех слоев населения (включая осужденных) в сферу образовательных услуг как на возмездной, так и на безвозмездной основах. Профессиональное образование и профессиональное обучение как очень важный и необходимый элемент в отечественной пенитенциарной системе регулируется различными источниками права, относящимися и к системе уголовно-исполнительного законодательства, и к системе образовательного законодательства РФ. Целями правового регулирования отношений в сфере образования являются установление государственных гарантий, механизмов реализации прав и свобод человека в указанной сфере, а также защита прав и интересов участников отношений в сфере образования. Problem statement of the scientific article is due to the fact that every citizen of the Russian Federation, regardless of his social status has the right to education. However, some categories of citizens cannot exercise this right due to their special legal status, in particular, we will talk about convicted persons. Unimpeded access of this category of citizens to the educational process has a positive impact on the social safety and security of each individual, since the level of education of convicted persons directly affects the degree of their correction. At the moment on the territory of our country there is a great involvement of all segments of the population (including convicts) to the sphere of educational services free or for a fee. Vocational education and training as a very important and necessary element in the domestic penitentiary system is regulated by various sources of law relating to both the system of penal legislation and the system of educational legislation of the Russian Federation. The objectives of legal regulation of relations in the field of education are the establishment of state guarantees, mechanisms for the implementation of human rights and freedoms in education, as well as the protection of the rights and interests of participants of relations in the educational field.

scholarly journals Computer programs for calculating pKa: A comparative study for 3-[3-(2-nitrophenyl)prop-2-enoyl]-2h-1-benzopyran-2-one

2010 ◽  
Vol 75 (2) ◽  
pp. 243-248 ◽  
Author(s):  
Selma Spirtovic-Halilovic ◽  
Davorka Zavrsnik
Keyword(s):  
Antimicrobial Activity ◽  
Computer Program ◽  
Dissociation Constant ◽  
Chemical Compounds ◽  
Computer Programs ◽  
Good Activity ◽  
Target Compound ◽  
Theoretical Approaches ◽  
Pka Value ◽  
Good Agreement

Coumarin-based compounds containing a chalcone moiety exhibit antimicrobial activity. These substances are potential drugs and it is important to determine their pKa values. However, they are almost insoluble in water. The dissociation constant was experimentally determined by potentiometric titration for 3-[3-(2-nitrophenyl)prop-2-enoyl]-2H-1-benzopyran-2-one because this compound shows good activity and solubility. A number of different computer programs for the calculation of the dissociation constant of chemical compounds have been developed. The pKa value of the target compound was calculated using three different computer programs, i.e., the ACD/pKa, CSpKaPredictor and ADME/ToxWEB programs, which are based on different theoretical approaches. The analysis demonstrated good agreement between the experimentally observed pKa value of 3-[3-(2-nitrophenyl)prop-2-enoyl]-2H-1-benzopyran- 2-one and the value calculated using the computer program CSpKa.

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