scholarly journals Economic essence of state enterprises, their types and classification

2020 ◽  
Vol 2020 (10) ◽  
pp. 95-111
Author(s):  
Iryna PARASIY-VERGUNENKO ◽  
◽  
Yulia SAMBORSKA-MUZYCHKO ◽  
Larysa GNYLYTSKA ◽  
◽  
...  
Keyword(s):  
State Ownership ◽  
The State ◽  
International Standards ◽  
State Enterprise ◽  
Legal Form ◽  
Economic Point ◽  
Normative Documents ◽  
The Right ◽  
State Enterprises

In the article proves the prominent role of state enterprises as an important tool of nation’s socio-economic development. The definition "state enterprise" are investigated in the economic point. The types of state enterprises are analyses on the basis of various normative documents and classifiers and according to international standards. Peculiarities of activity of unitary and corporate state enterprises, state-owned enterprises, communal enterprises are considered. The classification of types of state enterprises has been improved through the separation of various classification indicators, with their systematization, in particular: types of state property (state, state-owned, communal); institutional indicators (state non-financial corporations, state financial corporations); goals of enterprise formation (state enterprises with commercial goals of formation; state enterprises with non-commercial goals of formation; state enterprises with mixed goals); ownership structure and number of owners (unitary, corporate); the size of the share of state ownership (enterprises that are fully owned by the state, enterprises where the state owns a significant share of shares - more than 50%, where the state has the right to make decisions); legal form of the enterprise (open joint-stock companies, closed joint-stock companies, corporations, holdings, concerns, etc.). Proposed classification of types of state-owned enterprises creates a methodological basis for the implementation of mechanisms for operational control over the efficiency of state property. The dynamics of the number of state-owned enterprises in Ukraine is analyzed and the main tendencies are determined. The peculiarities of the activity of state enterprises in the context of state functions performed by them are determined. The criteria for assessing the effectiveness of state-owned enterprises in two areas: economic and social. The tasks of state enterprises depending on the purposes of their creation and spheres of functioning are substantiated as well.

Power Supply for State-Owned Enterprises

2019 ◽  
pp. 109-115
Author(s):  
Denis Shepelev ◽  
Dina Shepeleva ◽  
Natalia Kondrakhina
Keyword(s):  
Energy Supply ◽  
Energy System ◽  
The State ◽  
State Enterprise ◽  
Special Importance ◽  
Chemical Production ◽  
Energy Potential ◽  
Legal Form ◽  
State Enterprises ◽  
Legal Entities

This article presents a comprehensive study of energy supply problems for state-owned enterprises. The categories considered (financial activity, legal interests, energy system) allow to reveal the special importance of state enterprises for the state economy. Identification of energy supply problems of state-owned enterprises will allow to assess the optimal power capacities of the public legal sector. The revealed regularities of the energy potential will allow us to assess the risks when planning and predicting energy efficiency. The dynamics of the increase in the consumption of electricity by state enterprises is traced, at the same time as the search for alternative sources of resource support is on. The developed infrastructure of state-owned enterprises implies the search for technologically justified solutions to obtain energy resources in an innovative way. Recommended approach of energy saving systems usage will allow the enterprise manages to optimize the costs. State enterprise is a unique organizational and legal form with the participation of public and legal entities that allow the state to participate in economic processes in the most optimal, efficient and effective way and realize the most significant state tasks. Such tasks include: implementation of public interests, provision of society with necessary goods and services, implementation of separately subsidized activities, production of military equipment, cartridges, gunpowder, chemical production, disposal of hazardous waste. These tasks emphasize a special priority for the presence of public legal entities in this sector of the economy. The legal nature of state enterprises allows for the most effective implementation of this activity.

scholarly journals MAIN ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT AND COST MANAGEMENT OF THE ENTERPRISE

2021 ◽  
Author(s):  
Antonina Kosiak ◽  
Olena Lytovchenko
Keyword(s):  
Financial Reporting ◽  
Cost Management ◽  
International Standards ◽  
Production Costs ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Support Organization ◽  
The Right

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization. The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.

Definition and content of the right to freedom of conscience

2021 ◽  
Vol 66 (05) ◽  
pp. 145-148
Author(s):  
Ниджат Рафаэль оглу Джафаров ◽  
Keyword(s):  
Human Rights ◽  
Human Behavior ◽  
The State ◽  
Human Beings ◽  
Freedom Of Conscience ◽  
Key Words Human ◽  
The People ◽  
The Law ◽  
The Right

It can be accepted that the classification of human rights, its division, types, and groups, is of particular importance. The syllogism for human rights can be taken as follows: law belongs to man; human beings are the highest beings on earth like living beings. Therefore, the regulation prevails. The right to freedom is conditional. Man is free. Consequently, human rights are dependent. Morality is the limit of the law. Morality is the limit and content of human actions. Therefore, the law is the limit of human activities. Morality is related to law. Law is the norm of human behavior. Thereby, human behavior and direction are related to morality. The people create the state. The state has the right. Therefore, the right of the state is the right of the people. The state is an institution made up of citizens. Citizens have the privilege. Such blessings as Dignity, honor, conscience, zeal, honor, etc., and values are a part of morality and spiritual life. Morality is united with law. Therefore, moral values are part of the law. Everyone has the right to freedom of thought and conscience. Space is about the law. Therefore, everyone has the right to opinion and conscience. Key words: human rights, freedom of conscience, conceptuality, citizenship

Competition Policy and State Enterprises in the U.K.

1982 ◽  
Vol 27 (4) ◽  
pp. 921-956
Author(s):  
Brian Chiplin ◽  
Mike Wright
Keyword(s):  
United Kingdom ◽  
Cost Effectiveness ◽  
Competition Policy ◽  
The State ◽  
State Enterprise ◽  
Quality Of Services ◽  
The United Kingdom ◽  
State Enterprises

The application of competition policy to nationalized industries (state enterprises) has been strengthened recently in the United Kingdom. Section 11(1) of the 1980 Competition Act broadened the Monopolies Commission oversight of state enterprises. In practice, the Commission will conduct an efficiency audit of each major nationalized industry every four years. The Commission will focus its review on the quality of services, manpower utilization and productivity, and pricing, distribution and purchasing methods of the state enterprise. These efficiency audits have been fairly well received. Their cost-effectiveness and the follow-through on the Commission's recommendations remain to be demonstrated.

scholarly journals State system of intellectual property protection in Ukraine: development trends in modern conditions

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Svitlychnyi Oleksandr ◽  
Keyword(s):  
Intellectual Property ◽  
Legal Protection ◽  
Intellectual Property Protection ◽  
The State ◽  
State System ◽  
International Standards ◽  
System Structure ◽  
Basic Law ◽  
Constitutional Right ◽  
The Right

Today, the protection of intellectual property rights and legitimate interests of citizens is guaranteed by Article 55 of the Constitution of Ukraine, which provides and guarantees to everyone who uses all national forms of legal protection, protection of rights and freedoms in court. According to the second part of Art. 124 of the Basic Law, the jurisdiction of the courts extends to any legal dispute and all legal relations arising in the state. In addition to the constitutional right to administrative and judicial protection of intellectual property, the rules of special legislation in the field of intellectual property also determine other types of protection. In particular, part of the first article. 52 of the Law of Ukraine «On Copyright and Related Rights», to protect their copyrights and (or) related rights, entities have the right in accordance with the established procedure to apply to the court and other authorities in accordance with their competence. It is emphasized that the specifics of the protection of intellectual property is that there may be different ways to protect the violated subjective right to choose the person whose rights are violated. Today, the state system of intellectual property protection in Ukraine has an extensive system of state bodies involved in ensuring the protection of intellectual property. Based on the analysis of normative legal acts and scientific opinions, the article analyzes the activities of public administration entities in the field of intellectual property protection (Ministry for Development of Economy, Trade and Agriculture, National Intellectual Property Authority, Ukrainian Institute of Intellectual Property, Department of Intellectual Property). It is noted that in connection with the reorganization of the state system of intellectual property protection, instead of a three-tier structure, a two-tier structure is proposed. It is established that the current standing of the state system of intellectual property protection does not fully comply with international standards and principles in the field of intellectual property. It is proved that the presented state system of intellectual property protection contains significant shortcomings, the ways of improvement its activities are proposed. Keywords: state system, structure, protection, intellectual property, functions, improvement

scholarly journals INTERNATIONAL ECONOMIC STANDARDS OF MEDICAL PROVISION: LEGAL CHARACTERISTICS AND PROBLEMS OF IMPLEMENTATION IN UKRAINE

2020 ◽  
Vol 5 (5) ◽  
pp. 28
Author(s):  
Dmytro Bilinskyi ◽  
Mushfik Damirchyiev
Keyword(s):  
Health Care ◽  
Medical Care ◽  
Care Delivery ◽  
Synthesis Method ◽  
Legal Regulation ◽  
Right To Health ◽  
The State ◽  
International Standards ◽  
Medical Reform ◽  
The Right

The purpose of the paper is to analyze the current legislation on medical reform in the context of harmonization with international standards. In the conditions of social state building in Ukraine, the thesis is axiomatic regarding that the state should show concern for their citizens, including for the protection of their health. In this context, it is relevant to study the implementation of medical reform in Ukraine, since its content and the degree to which the proclaimed provisions are enforced depend on the ability of each person to access quality health care. Methodology. The article is based on international legal acts, laws and by-laws of Ukraine in the field of legal regulation of medical care. Both general scientific and special methodology were used for the research. Methods of analysis and synthesis, method of description, method of induction, method of deduction, method of correlation, etc. were applied. Results. The article defines the directions for harmonization of the legislation of Ukraine on health protection in accordance with international standards. Based on the ECHR practice, proposals have been formulated to improve the legislation of Ukraine. Conclusions. The ECHR has repeatedly concluded that the right to health is complex and includes: the right to information about one's health and the confidentiality of such information; the right to health care; the right to choose the doctor and the remedies freely; the right to a safe environment that affects health and so on. The state does not cover all aspects of providing medical care to citizens, but resorts to limited funding, since the state budget funds are only one of the types of sources of financing. Practical implications. We have formulated the following tasks: to analyze Ukraine's international legal obligations regarding health care; to identify major changes in health care financing and health care delivery in line with health care reform standards in Ukraine; to identify major health care funding issues.

scholarly journals Сoncepts and elements of judicial enforcement

2021 ◽  
Vol 2021 (2) ◽  
pp. 33-45
Author(s):  
L. P. Samofalov ◽  
◽  
О. L. Samofalov ◽  
Keyword(s):  
Law Enforcement ◽  
International Standards ◽  
Judicial Power ◽  
Judicial Reform ◽  
Public Authorities ◽  
Legal Form ◽  
Positive Law ◽  
The Law ◽  
Judicial Procedure ◽  
The Right

The problems of judicial enforcement are considered in the article. It is emphasized that judicial enforcement is a legal form of state functions implementation. The need to study this legal category is emphasized. This need is related to the harmonization of legislation with international standards, judicial reform, and increased protection of human rights. Different points of view of legal scholars concerning judicial enforcement are investigated. It is concluded that the judicial application of the law is based on the rules of positive law. A judge may not refuse to hear a case due to gaps in the law. Judicial enforcement is associated not only with the application of the law, but also with their interpretation, and sometimes lawmaking. On the one hand, the judiciary is a manifestation of power, and on the other it is the most rational and effective form of control over the activities of state power. It is stated in the article that justice, as a court activity carried out in the form of civil, administrative, criminal, economic and constitutional proceedings, takes place in the procedural forms established by law. Law enforcement activity of the court is a long, complex and systematic process. It has a specific purpose, that is a clearly defined value, which includes recognition of a person, their life, health, honor and dignity, inviolability and security. It is stated that law enforcement cannot be carried out beyond the principles of law, as they go through all the rules of law and are the basis of the legal system. The components of the rule of law are recognized by the international community. In particular, they are: – the right to appeal against the actions of public authorities; – free assessment by the court of the circumstances of the case; – independence and impartiality of judges; – independent judicial procedure, which covers fairness, openness, reasonable time for consideration of the case, availability of legal aid; – binding nature of court decisions. In order to ensure the proper judicial system functioning, it is proposed to amend the current legislation in the process of judicial reform. The conclusions to the article stipulate that the court performs both law enforcement and law-making functions. The essence of the administration of justice and judicial activity is reduced to the application of law. In the process of administering justice, the judiciary acts in clearly defined procedural forms. Judicial power, as a subject of constitutional regulation, is exercised precisely in justice, and justice is administered and administered by the court through judicial enforcement. Key words: judicial enforcement, justice, judicial activity, judicial power, judicial proceedings, judicial lawmaking.

scholarly journals SENGKETA INDONESIA DAN TIMOR LESTE TERKAIT PERJANJIAN PERBATASAN MARITIM

2021 ◽  
pp. 1127
Author(s):  
Ida Kurnia ◽  
Alexander Sutomo ◽  
Cliff Geraldio
Keyword(s):  
United Nations ◽  
State Ownership ◽  
The State ◽  
East Timor ◽  
First Century ◽  
Timor Leste ◽  
The United Nations ◽  
The Republic ◽  
The Right ◽  
Independent Country

The State of Timor Leste is an independent and sovereign country in the 21st (twenty-first) century with its official name Democratica de Timor-Leste (RTL). Timor-Leste went through a long history to be able to stand alone as an independent country. Prior to the independence of Timor-Leste, it was called East Timor, which was a former colony of the Portuguese which later merged into the Unitary State of the Republic of Indonesia. It is recorded in history that integration was formalized on July 17, 1976. Then East Timor officially became the 27th province of the Republic of Indonesia and became the youngest province at that time. In history, Timor-Leste was colonized by the Portuguese for 450 years, the Dutch for 3 years, and Indonesia for 24 years. Under the leadership of the United Nations through the United Nations Transitional Administration in East Timor.The establishment of Timor-Leste became a necessary new state on the border, especially with Indonesia. The issue of maritime boundaries between Indonesia and Timor-Leste has not yet been agreed. The method used is normative. Based on UNCLOS 1982, if maritime boundaries are included in the territory of state ownership, the principle used is the principle of equidistance. Second, there is no clear authority within the borders of Indonesia so that the current condition of Indonesia's borders, especially in terms of security, is not conducive. Third, based on Article 3 of UNCLOS, both countries have the right to the width of their territorial sea up to a limit of 12 miles from the baseline, if their territorial seas do not overlap. Negara Timor Leste merupakan negara yang merdeka dan berdaulat pada abad ke-21 (dua puluh satu) dengan nama resminya Democratica de Timor-Leste (RTL) merupakan suatu negara yang tidak terlalu besar yang terletak di Benua Australia dan timur Negara Indonesia. Timor-Leste melewati sejarah yang panjang hingga dapat berdiri sendiri sebagai suatu negara yang merdeka. Sebelum merdekanya Timor-Leste dahulunya disebut Timor-Timur yang merupakan wilayah bekas jajahan Bangsa Portugis yang kemudian bergabung dalam kesatuan Negara Republik Indonesia. Dalam sejarah tercatat bahwa integrasi telah diresmikan pada 17 Juli 1976. Selanjutnya, Timor-Timur resmi menjadi provinsi ke-27 Negara Republik Indonesia  dan menjadi provinsi paling muda di saat itu. Dalam sejarah Timor-Leste d jajah oleh Bangsa Portugis selama 450 tahun, Belanda 3 tahun, dan Indonesia selama 24 tahun. Dibawah pimpinan PBB melalui lembaga.United Nations Transitional Administration in East Timor.Berdirinya Timor-Leste menjadi negara baru diperlukan batas wilayah khususnya dengan Indonesia. Pemasalahan batas maritim antara Indonesia dan Timor-Leste sampai saat ini belum ada kesepakatan. Adapun metode yang digunakan adalah normatif. Berdasarkan UNCLOS 1982 apabila batas maritim masuk ke dalam wilayah kedaulatan negara, maka prinsip yang dipergunakan adalah prinsip sama jarak (equidistance). Kedua, tidak adanya wewenang yang jelas dalam pengelolaan perbatasan Indonesia sehingga kondisi perbatasan Indonesia saat ini terutama dari sisi stabilitas keamanan belum kondusif. Ketiga, berdasarkan Pasal 3 UNCLOS kedua negara mempunyai hak atas lebar laut teritorialnya sampai batas 12 mil diukur dari garis pangkal, apabila tidak saling tumpang tindih wilayah laut teritorialnya.

Implementation of Alternative Sentences in the International Standards of the 21st Century

2021 ◽  
pp. 5-9
Author(s):  
Alla L. Agabekyan ◽  
Keyword(s):  
Competent Authority ◽  
Ethnic Origin ◽  
Probation Officers ◽  
International Standards ◽  
Council Of Europe ◽  
Administrative Proceedings ◽  
The Right ◽  
Community Sanctions ◽  
Prevention Of Relapse

The article analyzes the provisions of international standards, namely the Recommendation of the Committee of Ministers on the Council of Europe Probation Rules of 2010 and the European Rules on Community Sanctions and Measures of 2017. The author examines the problems of differentiation and individualization of sentences and analyzes the provisions of international standards on nondiscrimination in the implementation of sanctions. Many factors of non-discrimination that are new to international standards (physical disabilities, ethnic origin, sexual orientation) can cause disputes in terms of the applicability of alternative sentences. Discussing the offender’s “consent” and the prospects for its use, taking into account the right of such an offender to appeal against the decisions and actions of probation officers, the author focuses on the activities of the implementation bodies, including work with victims, prevention of relapse, restorative justice, which is preferred nowadays in the foreign studies, and work with the convict’s family to develop a classification of powers depending on the action and scope of assistance to the offender. Having analyzed the positive and negative legal consequences of the convict’s non-fulfillment or improper fulfillment of the duties or conditions imposed by the competent authority, the author argues that the regulation of a conflict is possible in three ways: by sorting it out urgently at one’s own discretion, through administrative proceedings and in court, with the choice depending on the type of violation. The key aspect of alternative sentences is the effectiveness of their implementation. The article provides a list of such criteria, of which the relapse rate is considered an important one, and discusses the main problems of the “community” sanctions and measures faced by the implementation bodies. It is stated that the development of international standards of alternative sanctions has elaborated the procedure for their implementation, both by complementing the previously existing provisions and by including new ones.

scholarly journals Approaches to solving the problem of search of scenarios of lessons on informatics for basic school in the Moscow E-School library

2019 ◽  
Vol 16 (3) ◽  
pp. 231-242
Author(s):  
Irina V Levchenko ◽  
Albina R Sadykova
Keyword(s):  
Positive Impact ◽  
School Library ◽  
Professional Activity ◽  
Educational Standards ◽  
Normative Documents ◽  
Digital Resource ◽  
Basic School ◽  
The Difference ◽  
The Right

Problem and goal. The article deals with the problem of search of scenarios of lessons on informatics for basic school in the Moscow E-School (MESH) Library. The goal is to identify the features of the MESH search engine and possible approaches to improving the process of scenarios of informatics lessons for basic school. Methodology. In the process of research was used a set of methods: analysis of the resources of the MESH library and normative documents; reflection of the content of knowledge obtained; searching for approaches to improving the process of finding scenarios of informatics lessons for basic schools in the MESH library; local pedagogical experiment. Results. Revealed the difference of the classification of sections and themes of the school informatics course provided by the Approximate Basic Educational Program [16] (in accordance with General Educational Standards [20]) and the MESH library classification [3], as well as the presence of a large number of controlled elements of MESH library content, indicated by the creators of the scenarios of lessons on informatics for basic school, what determines the problem of finding the right resources. The results of the study allowed to find approaches to solving the identified problem. Conclusion. The approaches to solving the identified problem of search of scenarios of lessons on informatics for basic school in the MESH library are proposed, their implementation can have a positive impact on the ability to find the necessary digital resource and, as a result, increase the effectiveness of professional activity of basic school informatics teacher.

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