scholarly journals Legal and organizational framework for combating corruption at the global and regional levels in the field of business

2021 ◽  
Vol 2021 (4) ◽  
pp. 67-72
Author(s):  
P. Kobetc ◽  
Igor' Il'in
Keyword(s):  
Decisive Role ◽  
Legal Framework ◽  
The State ◽  
Entrepreneurial Activity ◽  
Ethical Standards ◽  
Practical Guidelines ◽  
Organizational Framework ◽  
Business Entities

The article, along with an analysis of the international legal framework for combating corruption in the field of entrepreneurship, examines the issues of taking into account international recommendations that companies can use to create effective anti-corruption programs and compliance with ethical standards. The emphasis is made on the decisive role of business entities as allies of the state in combating corruption in the field of entrepreneurial activity. In the course of the study, the authors have convincingly proved that only the active use of various practical guidelines, initiatives, standards and principles for combating corruption in the field of entrepreneurial activity will make it possible in practice to strengthen collective efforts to support entrepreneurial activity and eradicate the threat of corruption.

The main directions of educational policy of Finland

2020 ◽  
Vol 11 (2) ◽  
pp. 6-13
Author(s):  
K. E. Stupak ◽  
Keyword(s):  
Higher Education ◽  
Education Policy ◽  
Education System ◽  
Decisive Role ◽  
The State ◽  
Vocational Education And Training ◽  
State Education Policy ◽  
Role Of The State ◽  
State Education

The article deals with analyzing the main streams of the education policy in Finland, which reflect the relationship between a person and society in modern socio–economic conditions. Such policy directs the system of education to change the person and his mind himself. Finland using its education system, has long before been concerned about preparing people for the future by reforming approaches to teaching in schools and higher education institutions. As a result, it has achieved world–wide recognition and top positions in various ratings have resulted. Therefore, today there is a great interest of scientists in certain issues of education functioning in Finland. Thus, G. Androshchuk, V. Butova. I. Zhernokleeva, T. Pushkareva and others study in their works the purpose and decisive role of Finland's education policy in the development of the education system. S. Grinyuk and V. Zagvozdkin pay attention to the practical the steps of reforming the Finnish system of education. T. Drobyshevsk investigates the system of providing educational services in Finland as a sector of knowledge production. L. Volynets, P. Kukharchuk consider the principles of the state education policy of Finland. L. Smolskaya examines the role of the state policy in implementing the "Finnish phenomenon"; P. Basyliuk and Yu. Kulykova, focus attention on the study of the evolution of the system of higher education in Finland; O. Scherbak reveals peculiarities of vocational education and training.

The Legal Framework for Foundations in the Habsburg Monarchy from 1750 to 1918

2017 ◽  
Vol 1 (2) ◽  
pp. 154-172
Author(s):  
Gabriele Schneider
Keyword(s):  
Public Good ◽  
Legal System ◽  
Legal Framework ◽  
The State ◽  
Habsburg Monarchy ◽  
The Public ◽  
Regulation And Supervision ◽  
Role Of The State ◽  
The Law

Foundations, as permanent funds established by a certain legal act, can serve manifold purposes, but often pursue charitable goals. As such, they play an important role for the public good. Therefore, states always had an interest in fostering foundations by providing a pertinent legal framework. In Austria, this topic has not yet been the focus of scholarship. Through this study some light is shed on the implementation of the law on foundations in the Habsburg Monarchy. It focuses on the role of the state and its legal system regarding the regulation and supervision of foundations from 1750 to 1918. This period is characterized by the sovereigns’ endeavor to regulate the position of foundations via extensive legislation. In particular, a system of oversight for foundations was created in order to guarantee the attainment of their charitable goals. In fact, this system prevailed until the end of the 20thcentury.

scholarly journals The State Regulation of the Hotel and Restaurant Business in the Context of the COVID-19 Pandemic

2021 ◽  
Vol 5 (520) ◽  
pp. 241-245
Author(s):  
V. О. Martynenko ◽  
Keyword(s):  
Negative Impact ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
State Support ◽  
Public Authorities ◽  
Difficult Situation ◽  
The Social ◽  
Business Entities ◽  
Further Development

The axiom of present is that Ukraine has a very difficult situation in the sphere of hotel and restaurant business caused by the COVID-19 pandemic. This situation has developed not only due to the underdevelopment of this sphere, also because of the significant shortcomings in the system of the State regulation of entrepreneurial activity in the pandemic, which makes this issue a topical scientific problem. The publication is aimed at analyzing the extant status of operation of the hotel and restaurant business under quarantine restrictions, as well as developing proposals for providing the State support to business entities in order to minimize losses during the COVID-19 pandemic. Theoretical and methodological grounds of research are the basic principles of development of hotel and restaurant business in a crisis, scientific works of Ukrainian scholars. The following methods were used in the course of the research: logical-juristic (to analyze the legislation of Ukraine on measures of the State support for business entities in connection with the COVID-19 pandemic); systematization (defining forms of the State aid); hypotheses and assumptions (in the preparation of proposals for further regulation of the provision of the State support to the hotel and restaurant business). As a result of the research, it is determined that the introduced support measures on the part of the State allowed to reduce the negative impact of the COVID-19 pandemic on the hotel and restaurant sector for the short-term period only. Renewal and further development of this sphere is impossible without the introduction of new approaches to the relations between the State and business, which have established determined in Ukrainian society, without increasing the social consciousness of business and increasing the level of its contact with public authorities. To achieve this goal, it is necessary to improve the system of adjustment of efforts of the State authorities, local self-government bodies and business entities in this sphere.

scholarly journals The Leading Global Experiences in the Application of Equitable Economy and Solidarity

2018 ◽  
Vol 2 (2) ◽  
pp. 1-12
Author(s):  
Aied Malika ◽  
Abdelli Mohammed El Amine
Keyword(s):  
Social Justice ◽  
Legal Framework ◽  
The State ◽  
Geographical Region ◽  
Labor Organizations ◽  
Personal Initiative ◽  
Voluntary Contribution ◽  
Vertical Cooperation ◽  
Second Degree

This study is designed to highlight the important role of the growing role played by the equitable economy and solidarity in building a balanced and integrated into the society, characterized by the values of solidarity in the framework of the spirit of the voluntary contribution and the spirit of the personal initiative, as well as the principles of equity and social justice that seeks this economy established and consolidated, the study found that the pilot experiences for both the state of Canada, Ecuador, Brazil, Finland, France, Spain, the reputation and excellence by relying primarily on the legal framework for this sector and organized the second degree of integration of all segments of society in the form of labor organizations for each category but every geographical region, the study recommended in the end to adopt the principle of integration and horizontal and vertical cooperation between these organizations in order to achieve effectiveness More competitive.

INVESTMENT AND BUILDING INDUSTRY AS A GUARANTEE OF INCREASING THE LIVING STANDARD OF THE POPULATION AND THE FOUNDATION OF SOCIO-ECONOMIC SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Volodymyr Savchenko ◽  
Serhii Stoika ◽  
Oleg Makliuk
Keyword(s):  
Financial Incentives ◽  
Legal Framework ◽  
Economic Security ◽  
The State ◽  
Living Standard ◽  
Regulatory Function ◽  
Special Importance ◽  
Building Structures ◽  
European Standards

The situation in the construction complex of the state and crisis phenomena in it are shown. It is proposed to return to the basic components of system management of the industry, lost due to spontaneous pseudo-market processes. Problems that need to be overcome are systematized, they are the following: attracting investments, increasing effective demand in the domestic market, strengthening the competitiveness of production, the predominance of innovative technologies, increasing the quality of products and facilities, bringing the legal framework to European standards, training of employees and managers. The state of the housing market, the importance of its openness, transparency, systematization and regulation are described. The special importance of the regulatory function of the state in the current situation is pointed out. The importance and role of comprehensive activities for housing construction economic growth is emphasized. The need to create conditions for increasing the volume of products sold under international agreements through investment and interstate projects is noted. The relationship between the results of the construction industry and the effective use of human capital is given, for which each company needs measures to improve work with staff, improve their skills, financial incentives and social security. The expediency of introducing the mechanism of energy service in construction, which is part of the management system with subsystems of planning, organization, regulation, motivation and control, is proved. The role of methods for evaluating the effectiveness of innovative activities of enterprises to ensure quality and effective management of production processes is analyzed. The information on development schemes of the organization at registration of the allowing documentation, financing, designing, market research, selection of participants, accounting, construction, property management is provided. The function of settlements' territories as separate objects at construction of inhabited premises is defined. Award on the need for construction and reconstruction of "sleeping" areas in cities, which requires significant investment, development of building structures, as well as established close relationships with industrial, commercial, cultural, entertainment and other facilities.

scholarly journals On the entrepreneurial legal capacity of public legal entities in Russia

2020 ◽  
Vol 65 (4) ◽  
pp. 493-499
Author(s):  
I. I. Shuvalov
Keyword(s):  
Functional Form ◽  
The State ◽  
Entrepreneurial Activity ◽  
Legal Capacity ◽  
Public Interests ◽  
Property Owners ◽  
The Subject ◽  
The Russian Federation ◽  
Business Entities ◽  
Legal Entities

This article is devoted to one of debatable issues– the possibility of classifying theRussian Federation, the subject of theRussian Federationand the municipality as subjects of entrepreneurial activity. Consideration of doctrinal positions, as well as the study of new forms of business activity allowed the author to draw the following conclusions. Actions performed by any public legal entity are solely aimed at ensuring public interests, which at first glance indicates that it is impossible to classify public legal entities as business entities. At the same time, the new forms of economic cooperation of the state, its subjects and municipalities with entrepreneurs that have appeared recently indicate that public formations can be a party to an entrepreneurial agreement. Such agreements are concluded by authorized bodies of public legal entities that represent public entities as property owners. Taking into account the nature of public legal education (this is a territorial structural and functional form of organization of a territorial public collective), the article concludes that the Russian Federation, its subjects and municipalities cannot directly carry out business activities, they carry out it indirectly through authorized bodies, and therefore, the state, its subjects and municipalities are indirect participants in business activities.

scholarly journals Efficiency of Money Management and Control in the State General Authority on Minors and Similar Persons' Funds: An Analytical Study: كفاءة إدارة الأموال والرقابة عليها في الهيئة العامة للولاية على أموال القاصرين  ومن في حكمهم: دراسة تحليلية

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
SAUD AYED ALSHAHRANI, ALI MUFREH SARHAN
Keyword(s):  
Analytical Study ◽  
Legal Framework ◽  
The State ◽  
Financial Control ◽  
Money Management ◽  
Kingdom Of Saudi Arabia ◽  
Analytical Research ◽  
Research Questions ◽  
And Control

    There is no doubt that the guardianship of the funds of orphans, minors and the like is of the utmost importance, which the Kingdom of Saudi Arabia has given keen attention in all respects and has established for this purpose the State General Authority on the funds of minors and the like. And the extent to which it can carry out the objectives for which it was established. Where the purely objectives were, to identify ways to manage these funds. Evaluate the management of these funds and their ability to achieve the purpose of the street, which governs the details and mechanisms of the Authority's work. As well as to identify the role of the supervisory bodies in the maintenance of funds that fall within the competence of the General Authority of the State. The researcher used the analytical research methodology, which was limited to studying the theoretical framework for dealing with the funds of orphans, minors and the like in light of the executive regulations of the Authority. Also, the supervisory principles governing the guarantee and safe keeping and development of such funds. The study concluded that the answer to the research questions was that there is a good management of funds that fall under the mandate of the Commission to ensure their preservation? In addition, what is the role of the financial control bodies stipulated in the Authority's system in preserving these funds and ensuring their safety? In response to the first question, the study finds that the Authority, despite the efforts it is doing, is skeptical in its work, but may be tainted by some shortcomings, represented by some observations on the executive bylaw. Most importantly, the list did not address the termination of the mandate, which emerged as one of the main stages in the legal framework and control. In response to the second question, the Commission did not clarify the mechanisms of control over those funds. The study came up with a number of recommendations, most notably the addition of an article in the executive regulations stating the mechanism of refunding the beneficiaries in case of termination.

scholarly journals Integrating aspect of economic development in Ukrainian agriculture

Ekonomika APK ◽  
2020 ◽  
Vol 312 (10) ◽  
pp. 38-48
Author(s):  
Inna Bezhenar ◽  
Larisa Malik ◽  
Andrii Shvets
Keyword(s):  
Rural Areas ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Analytical Data ◽  
The State ◽  
Entrepreneurial Activity ◽  
Small Scale ◽  
Family Farms ◽  
Agricultural Enterprises ◽  
Business Entities

The purpose of the article is to determine the directions of integration processes in the development of entrepreneurial activity in the agricultural sector of the economy. Research methods. Using statistical and graphical methods, the state and trends of integration transformations of agricultural enterprises in Ukraine were assessed. Research results. The dynamics of changes in the number of agricultural enterprises in Ukraine during 2013-2019, their structure on the basis of legal status, scope and results of activities are analyzed and the relevant conclusions on the ways of development of integration processes in the agricultural sector are formed. The functioning of agrarian business entities of different sizes has been studied. The integration potential of small business entities in the agricultural sector has been identified. The dynamics of the main production indicators of small and micro enterprises is given, their share in the total volume of agricultural production is determined. Also, small forms of management due to integration and cooperative processes provide an opportunity to develop in rural areas, making financial contributions to local budgets, while large enterprises (agricultural holdings) usually have minimal impact on the development of rural economy and rural areas. The main segments of agricultural production (such as potatoes, vegetables, fruits and berries) in which households play a key role are identified. Priority areas for the development of personal farms have been identified, in particular, through the creation of family farms and their association in cooperatives, etc. The information base of the study is the scientific achievements of leading domestic and foreign scientists, analytical data of the State Statistics Service of Ukraine. On the basis of the obtained results the social and economic expediency of development of cooperative forms of management in the countryside and integration of small-scale agricultural producers is substantiated. Scientific novelty. It is proposed to turn personal peasant farms into family farms as components of integration formations in agrarian business. Practical significance. The state of business structures of the agricultural sector of the Ukrainian economy is assessed and the prospects and advantages of the development of integration formations and cooperation in the sustainable development of rural areas are outlined. Tabl.: 8. Figs.: 1. Refs.: 20.

scholarly journals EKSPOR DAN IMPOR BARANG SERTA PERPAJAKAN BAGI PELAKU USAHA UMKM

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Sahdan maulana
Keyword(s):  
Small Business ◽  
Community Service ◽  
The State ◽  
Business People ◽  
State Revenue ◽  
Basic Understanding ◽  
Service Activities ◽  
Service Activity ◽  
Business Entities

The object of this community service activity is the Micro-Small Business, Banana Chips Karya Mandiri. The purpose of this community service activity is to provide a basic understanding and foster awareness of business people, especially the object of the Banana Karya Karya Mandiri, in fulfilling tax obligations and providing information related to the export or import of goods that can be carried out in connection with the business being run. These community service activities are divided into two main sub-categories namely taxation and export / import of goods. For sub-taxation activities carried out in the form of an explanation related to tax obligations that must be carried out by the SME business include registration as a taxpayer, calculation of the amount of tax owed (as currently regulated in PP 23), depositing the tax owed to the state treasury and reporting annual tax return, provides an overview of the role of taxes generated from the SME business in the realization of state revenue from the taxation sector year on year, as well as the importance of taxes for the country's development. As for the sub-export / import of goods, the activities carried out are the socialization of Import and / or Export of Personal Goods and Goods for Business Entities, passenger luggage and shipments from and abroad, as well as material on hajj luggage. The results of this service are providing knowledge / education about taxation for MSMEs as well as providing knowledge / education regarding the provisions on the import and / or export of personal goods and goods for business entities as well as the provisions for hajj and umrah luggage.

scholarly journals Role of National Taxes and Fees in the System of Mandatory Payments

2020 ◽  
Vol 91 (4) ◽  
pp. 140-146
Author(s):  
O. V Pabat
Keyword(s):  
The State ◽  
State Budget ◽  
National Interests ◽  
Production And Consumption ◽  
Business Entities ◽  
National Tax ◽  
Regional Budgets ◽  
The Relationship ◽  
Different Levels

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a lever for regulating and preventing negative tendencies in the economy and are the part of the mechanism that ensures the relationship between national interests and the interests of local business entities. The role of national taxes and fees within the system of mandatory payments as a source of revenues of the State budget (given their stability) also determines the policy of formation of all other types of revenues. The role of national taxes and fees in the formation of local budgets in Ukraine has been analyzed, namely such instruments of budget regulation as interest deductions from national taxes and revenues, budget transfers (budget subsidies, subsidies and subventions, withdrawals to the State Budget of Ukraine, intergovernmental settlements) and budget loans. It has been offered that the share of national taxes, which should be fixed in local budgets, is defined in proportion to the amount of the relevant national tax collected in a particular community. An important criterion for the VAT distribution between centeral and regional budgets should be the population of the region. It has been noted that national taxes are distributed between different levels of the budget system in accordance with the norms of deductions.

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