scholarly journals Features of legal regulation of grain sales through the mechanism of mortgage purchases

2020 ◽  
pp. 350-353
Author(s):  
Igor Iakubovych
Keyword(s):  
Standard Form ◽  
Legal Regulation ◽  
The State ◽  
Winter Rye ◽  
State Support ◽  
State Budget ◽  
Agricultural Enterprises ◽  
Legal Model ◽  
Grain Market ◽  
Flax Seeds

The article clarifies that in order to ensure the proper functioning of the grain market in Ukraine, current national legislation providesspecial mechanism of mortgage purchase of grain, which is regulated by the Laws of Ukraine «On Grain and Grain Market inUkraine» of July 4, 2002, «On State Support of Agricultural Economy of Ukraine» of June 24, 2004, adopted in their development bylaws.It is proved that the legal nature of mortgage purchase of grain is manifested in the fact that it can be considered simultaneouslyas a legal model of grain sales, a form of state support for agricultural enterprises, a specific mechanism for lending to agricultural producersin the budget loan. The specifics of state mortgage purchase as a special model of grain sales is as follows: a) the object of mortgagepurchase is exclusively grain (durum wheat, soft wheat, wheat and rye (meslin) grain, corn, barley, winter rye, spring rye), peas,buckwheat, millet, oats, soybeans, sunflower seeds, rapeseed, flax seeds), which has already been harvested, placed in a grain warehouseand ready for sale; b) special subjects of grain mortgage purchase agreements (Agrarian Fund, acting as a creditor on behalf ofthe state, and a subject of agrarian entrepreneurship – a grain producer recognized as a borrower); c) has a term character; d) has a paidnature; e) is applied only if the relevant funds are available in the State Budget; e) is carried out in accordance with the legally approvedand too detailed, which complicates the access of grain producers to the budget loan in the mode of mortgage purchase of grain; e) iscarried out on the basis of a loan agreement, the standard form of which is currently not normatively approved. The mortgage purchaseof grain was carried out during 2000–2014, and after 2014 the relevant funds for the state mortgage procurement of grain in the StateBudget was not provided, and the relevant agreements in the agricultural market were not concluded.

scholarly journals STATE SUPPORT IN PHYSICAL INFRASTRUCTURE UPDATING OF AGRICULTURAL ENTERPRISES

2019 ◽  
pp. 27-31
Author(s):  
Marenich T. ◽  
Zaika S. ◽  
Lutsenko O. ◽  
Polyvana L. ◽  
Birchenko N.
Keyword(s):  
The State ◽  
Motive Force ◽  
Agricultural Machinery ◽  
State Support ◽  
State Budget ◽  
Financial Leasing ◽  
Agricultural Enterprises ◽  
Physical Infrastructure

The basic constituents of state support of technical update of agriculture of Ukraine are considered in the article. The dynamics of expenses of the state budget on agriculture and the structure of basic market levers of state support of physical infrastructure of agricultural enterprises: financial leasing, partial indemnification of domestic agricultural machinery and reduction of prices for credits has been analyzed. Monitoring of current problems of granting and the ways of improvement of mechanism of state support have been offered. No doubt that the proper support from the side of the state is the motive force in activation of the process of technical update of agricultural enterprises.

LEGAL REGULATION OF THE GRAIN MARKET IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

2017 ◽  
Author(s):  
Mykhailo Pokalchuk ◽  
◽  
Mykhailo Mitko ◽  
Radion Strizhak ◽  
◽  
...  
Keyword(s):  
State Level ◽  
Legal Regulation ◽  
The State ◽  
Economic Activities ◽  
State Budget ◽  
Current State ◽  
Grain Market ◽  
Specialized Institutions ◽  
International Conventions ◽  
Taxation System

The article describes the various levels of legal regulation of the grain market in Ukraine and abroad, that is, grain export to other countries. We are talking specifically about legal acts of various legal force: from subordinate normative legal acts to international conventions. This research also reveals the issues of the current state of the grain market in Ukraine from growing grain to selling it both domestically and abroad. The process of production and sale of grain covers a large number of entities that conduct their activities: subjects of growing, storage of grain, various government authorities and specialized institutions that contribute to the development of such a market and provide minimum guarantees from the state for the relevant entities to carry out their economic activities. The state, realizing the importance of this institution, which contributes to an increase in the State budget of Ukraine, establishes the appropriate standards that govern the procedure for growing grain, its storage and sale. As you can see, the processes are complex, respectively, and the legal regulation of such processes covers a large number of regulatory legal acts. That is, the state controls this issue and sets the rules of the game. Realizing the importance of such processes, one cannot but pay attention to the state support of the grain market. Thus, the relevant specialized institutions can provide financial support to grain producers on a refundable or non-refundable basis, at the level of the law, a simplified taxation system and preferential customs tariffs have been established. That is, at the state level, certain steps are being taken that contribute to the development of the grain market in Ukraine. The work also analyzes the international legal acts to which Ukraine is a party, their impact on state policy and on the grain market itself, as well as the prospects for the development of such a market.

scholarly journals Legal Basis of State Support for Creating Innovative Medicinal Products

2021 ◽  
Vol 81 (2) ◽  
pp. 21-26
Author(s):  
S. V. Vasyliev
Keyword(s):  
Pharmaceutical Industry ◽  
Scientific Research ◽  
Legal Regulation ◽  
The State ◽  
Medicinal Products ◽  
State Support ◽  
Public And Private ◽  
Development Fund ◽  
Private Partnership ◽  
The Creation

The study is focused on the legal regulation of state support for the creation of innovative medicinal products. Establishment of the measures of state support for scientific research for creating innovative medicinal products within legislative acts and by-laws should help to increase the competitiveness of the pharmaceutical industry in Ukraine. The government declares the provision of support for scientific research in the field of creating innovative medicinal products. The legislation establishes the conditions for registering an innovative project, provides the maintenance of the Register of scientific institutions that received the state support. A detailed characteristic of the existing means of the state support for scientific research in the pharmaceutical industry is provided. The state supports innovations by establishing tax incentives for research institutions and providing funding for some innovative projects. Support for innovations is carried out by the State Innovative Financial and Credit Institution, the National Research Fund of Ukraine and the Innovation Development Fund. Funding for the creation of innovative medicinal products can be realized through public and private partnership. The scholars have declared their propositions regarding the introduction of specific measures of the state support for innovations in the field of creating new medicinal products. It has been offered to amend the current legislation on the issues of state funding of scientific research in the sphere of developing new medicinal products. It is necessary to delineate the competence of various funds for promoting innovations in relation to supporting innovations in the field of pharmacia. It is important that the law should provide the procedure and conditions for supporting public and private partnership projects at the expenses of funds for promoting innovations.

scholarly journals Development of recommendations to provide grants for beginning farmers

2019 ◽  
Vol 81 (1) ◽  
pp. 329-336
Author(s):  
V. A. Kozlov ◽  
O. A. Frolova ◽  
Y. A. Yukhlina
Keyword(s):  
Rural Areas ◽  
Business Plan ◽  
The State ◽  
Agricultural Products ◽  
Government Support ◽  
State Support ◽  
Agricultural Producers ◽  
State Budget ◽  
Abstract Logic ◽  
Beginning Farmers

In view of their features, as well as the low level of production, agricultural producers need government support. It stands out in different directions according to the state program. At the same time, there is support to novice farmers in the form of grants from the state, the purpose of which is to help develop business in any branch of agriculture: in breeding horses, cows, sheep, goats, pigs, poultry, growing potatoes, grain crops, vegetables in the open and closed ground, fruits and berries, fishing, beekeeping. Grants are provided to persons registered as an individual entrepreneur for at least a year who have a business plan for expanding or modernizing the economy. Support is provided 1 time, for 10 years. Assistance to novice farmers is provided in two main areas: the creation (development) of the economy 1.5–3.0 million rubles; help for the device of life up to 250 thousand rubles. The purpose of the study is to examine the theoretical aspects of state support, analysis of assistance to novice farmers, as well as the development of recommendations for the provision of grants. The article uses abstract logic and design methods. Analyzed the activities of agriculture at the federal and regional levels. The concept of “state support for agriculture” was clarified and supplemented: state budget funds aimed at developing the industry and rural areas in certain areas; direct increase in their profitability, through the production of necessary agricultural products; the main criterion for which remains the effectiveness of the use of this support. The state farmer beginner state support program has been improved, recommendations on introducing changes to this program have been developed.

scholarly journals Investment support for effective development of agro-industrial enterprises of Lviv region

2020 ◽  
Vol 22 (96) ◽  
pp. 28-34
Author(s):  
R. Myniv ◽  
H. Mokrytska
Keyword(s):  
Agricultural Sector ◽  
The State ◽  
Positive Trend ◽  
Main Task ◽  
Industrial Complex ◽  
State Budget ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Regional Budget

Investing in agro-industrial enterprises ensures the competitiveness of agro-industrial formations through the use of innovations to improve their positions in both domestic and foreign markets; achieving economic and food security; improving the social infrastructure of the village translator. Investment activity is a determining factor in the effectiveness of the formation and use of investment potential of agricultural enterprises. The analysis of statistical data on the volume of investments in agricultural enterprises of Lviv region at the expense of district budgets in 2019–2020 indicates an increase in investment resources invested in Horodok, Zolochiv and Stryj districts. However, the total approved amount of investments in the region in 2020 (1913.0 thousand UAH) decreased by 2.3 times compared to the funded volume in 2019 (4394.9 thousand UAH), which indicates the unstable rate of investment activity of investments in agro-industrial enterprises in terms of districts of Lviv region. During 2016–2020, there is a positive trend to increase the share of investments in the agro-industrial complex of Lviv region from the budgets of all levels, which, given the leading role of the national agricultural sector, is quite natural. This figure will reach its maximum value in 2020, which is 15.3 more than in 2016, at the expense of the state budget and 1.6 times more – at the expense of the regional budget. During 2019 (52 enterprises) 2.5 times compared to 2016 (22 enterprises) increased the number of agricultural enterprises in Lviv region, which used the program of interest compensation on loans in the amount of 68.4 million UAH. at the expense of the regional budget, which is 3.1 times more than in 2016 (UAH 22.0 million). The program of compensation of interest on loans from the state budget in 2019 was used by 41 enterprises of the agro-industrial complex of Lviv region, which is 3.2 shirts more than in 2016. However, funding decreased from UAH 334.1 million. in 2016 to UAH 173.8 million. in 2019. In 2019, UAH 11.5 million was financed for the implementation of business plans at the expense of soft loans of Lviv region. at the expense of the state budget and UAH 6.8 million. at the expense of the local budget. This allowed 34 businesses to purchase 14 units of agricultural machinery, plant 18.7 hectares of orchards and berries, purchase 24 heads of breeding animals, 21 formations to modernize technological processes and create an additional 30 jobs. Investments are an important guarantee of effective economic development of any enterprise, region, country. At the present stage, the main task is to take all possible measures to create an attractive investment climate and intensify investment processes at both the regional and national levels.

scholarly journals Assessment of budgetary programs for organizational support of technological updating of production in agricultural enterprises

2019 ◽  
pp. 47-56
Author(s):  
Liudmyla Sas
Keyword(s):  
Organizational Support ◽  
Production Management ◽  
The State ◽  
Industrial Complex ◽  
Innovative Development ◽  
State Budget ◽  
Experimental Development ◽  
Agricultural Enterprises ◽  
Technological Modernization ◽  
Training Of Personnel

Introduction. Effective functioning of agricultural enterprises at the current stage of economic development is possible only in an intensive way, which involves making and implementing innovative decisions to improve production, management and marketing activities. One of the directions of innovative development of the enterprise is technological modernization of production. Considering the huge expenses of implementation of this process, connected with the costs of material and technical, information support, training of personnel, etc., the state financial support for innovation is important and desirable. It is manifested in the financing of relevant budget programs aimed not only at the direct implementation of technological modernization of production, but also the organizational support for its implementation. The purpose of the article is to identify and evaluate budget programs for organizational support of technological upgrading of agricultural enterprises’ production. Methods. Methods of generalization, systematization, analysis, abstraction, comparison, absolute and relative values are used in the process of research to identify and evaluate budget programs for organizational support of technological upgrading of production in agricultural enterprises. Results. The importance and necessity of measures for research and experimental development in the process of technological renovation of agricultural enterprises' production are substantiated. Training, retraining and advanced training of personnel; advisory assistance; some agro-technical and zoo-technical measures that are a function of the state and financed by the relevant budget programs are substantiated. It was found out that during 2009-2018, funds were allocated from the state budget for measures of organizational support of technological renovation of agricultural enterprises’ production within the framework of financing of relevant budget programs. However, in the recent years the number of budget support programs for the agro-industrial complex and their funding have decreased compared to 2009, and individual programs have ceased to operate separately and combined with other programs. Thus, this situation will not improve the efficiency of the process of technological upgrading of agricultural enterprises’ production. Discussion. It is important and necessary in the future to include the funds in the state budget aimed at financing the programs of innovative development of agricultural enterprises, in particular for technological updating of production. Keywords: technological updating of production; agricultural enterprises; budget programs; organizational support.

scholarly journals The budget financing for farms in Ukraine

2021 ◽  
pp. 23-35
Author(s):  
Iryna Tytarchuk ◽  
Maryna M. Dielini ◽  
Oleksandr V. Zhemoyda ◽  
Yelyzaveta R. Bieliaieva
Keyword(s):  
Crop Production ◽  
Agricultural Sector ◽  
Research Process ◽  
The State ◽  
Production Operation ◽  
State Support ◽  
State Budget ◽  
Agrarian Policy ◽  
Theoretical Generalization ◽  
Livestock Products

The purpose of the article is to assess the current realities and areas of state support for farms, substantiation of recommendations for the formation of an effective system of budget funding for support programs in the future. Methods. General scientific and special scientific methods were used in the research process. Interpretation of basic categories and concepts is based on using methods of analysis and synthesis, induction and deduction, theoretical generalization. Results. For many countries agriculture is the most important industry in terms of contribution to GDP and employment, i.e. for both economic development and reduction of poverty. Farms are an important component of the agricultural sector of Ukraine’s economy. They ensure the efficient use of agricultural resources, as the economic interest of the producers themselves, who are mainly the owners of the resources or use some of them on lease, is fully realized. The farm incomes are based on the sale of crop production and livestock products, products of its processing and other industrial products of own products and the provision of different services. Practical contribution. During 2014–2019, the structure of budget programs of the state budget changed annually. At the same time, the central executive bodies were responsible for implementing programs aimed at financing agriculture, fisheries, forestry and hunting. Thus, the structure of the main spending units of the state budget changed. In this context it is important to take specific measures intended for the improvement of production profile considering a market dynamic; to make changes in manufacturing processes; to use more efficient material resources that ensure the reduction of their costs in terms of value per unit of output; to improve management in production operation of an enterprise; to encourage employees to achieve higher production results. Prospects for further research. How are the proposed measures supported by the state? Why is it important to implement them? Which possibilities are for this? The response to these issues requires a reasonable agrarian policy and a creation of effective mechanisms of state support. In consideration of a significant number of methods and approaches to justify agrarian public financing this aspect is quite relevant and important.

scholarly journals State support of JSC “Russian railways”

2021 ◽  
Vol 112 ◽  
pp. 00045
Author(s):  
Olga I. Krushinskaia ◽  
Natalia V. Manchenko ◽  
Daria A. Dinets ◽  
Dmitriy S. Artemev
Keyword(s):  
Private Investment ◽  
The State ◽  
State Support ◽  
State Budget ◽  
Investment Projects ◽  
Net Profit ◽  
National Welfare ◽  
The Cost ◽  
Regional Budgets ◽  
Welfare Fund

The main sources of funds for railway investment projects in Russia are still state and regional budgets, funds from the National Welfare Fund, the net profit of Russian Railways, and pension savings from the Pension Fund of Russia. The reform of the system of the Ministry of Railways and the creation of JSC “Russian Railways”, which began in 2016, has not yet released the state budget from financing its needs, and there has been no active use of private investment. Moreover, the monopoly began to seek to shift the financing of not only the modernization and construction of tracks, but even the maintenance of existing infra-structure on the shoulders of the state and shippers. From year to year, there is an increase in the total amount of state support for Russian Railways. Part of the received state support funds in the period under review is spent inefficiently by JSC “Russian Railways”. The remaining budget funds that are not used by JSC “Russian Railways” additionally burden the economy, increasing inflation by various surcharges to tariffs, but the available budget funds are not selected in full, and billions of fines are paid for this. There are low rates of implementation of individual investment projects, overestimation of expenses for the purchase of equipment, an increase in the cost of construction, the cost of contracts for a number of objects exceeds the cost determined by state expertise, etc.

scholarly journals Valstybinis politinių partijų finansavimas Lietuvoje

Teisė ◽  
2009 ◽  
Vol 70 ◽  
pp. 119-135
Author(s):  
Elena Masnevaitė
Keyword(s):  
Political Parties ◽  
Public Support ◽  
Growth Control ◽  
Legal Regulation ◽  
The State ◽  
The Political ◽  
State Budget ◽  
Reliable Source ◽  
The Subject ◽  
Parliamentary Procedure

Pastaraisiais metais Lietuvoje vis labiau diskutuojama dėl politinėms partijoms skiriamų valstybės biu­džeto lėšų, jų didinimo, kontroliavimo ar... areštavimo. Politinės partijos yra tas subjektas, kuris atlieka mediaciją tarp valstybės ir visuomenės. Valstybė yra tuo suinteresuota, todėl skiria joms tam tikrą finan­sinę paramą, tarsi laikydamasi romėniškos maksimos do ut des. Korupcinių grėsmių požiūriu valstybės biudžeto lėšos yra patikimiausias politinių partijų finansavimo šaltinis, tačiau čia taip pat slypi pavojus, jog politinės partijos praras savo prigimtį ir taps kvazivalstybinėmis organizacijomis, atitrūkusiomis nuo visuomenės grupių ir jų „natūralaus“ suinteresuotumo finansiškai paremti joms priimtinas politines pro­gramas ir jų įgyvendintojus. Turint tai omenyje, šiame straipsnyje analizuojami Lietuvos politinių partijų finansavimo iš valstybės biu­džeto būdai ir formos. Remiantis kitų Europos valstybių patirtimi, atskleidžiami diskutuotini pasirinkto valstybinio politinių partijų finansavimo modelio aspektai, neproporcingos viešosios paramos proble­matika. Be to, pateikiamos rekomendacijos tobulinti reglamentavimą, kurio inicijuotos pataisos „įstrigo“ parlamentinėje procedūroje arba po priėmimo netapo reikiamai veiksmingomis. In Lithuania the funds from the state budget assigned to political parties, its growth, control and... arrest have become a topic of increasing debate over the last years. Political parties are the subject who performs mediation between the state and the society. The state is interested in the abovementioned function and therefore it assigns particular financial support to political parties as if conferred with the Roman maxim do ut des. At the standpoint of threats of corruption the state budget allocations are the most reliable source of funding for political parties, however, there is a risk that political parties will be deprived of their nature and turn into quasi governmental organisations that have lost touch with groups of the society and their „genuine” interest to support beneficial political programmes and their executers financially. While taking this into account the article deals with the ways and forms of financing the political parties from the state budget. Arguable issues of the model chosen by the state to fund political parties and the proble­matics of non proportionate public support are revealed in the article with reference to the experience of Eu­ropean states. Moreover, recommendations how to improve legal regulation whose initiated amendments „stuck“ in the parliamentary procedure or did not become due effective after their adoption are provided.

scholarly journals BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS

2019 ◽  
pp. 112-121
Author(s):  
Olena KOVAL
Keyword(s):  
Genetically Modified Organisms ◽  
Genetically Modified ◽  
Financial Statements ◽  
Environmental Safety ◽  
The State ◽  
Agricultural Products ◽  
Agricultural Activity ◽  
State Support ◽  
Agricultural Enterprises

The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of improving the quality of the P (S) "Biological Assets" and IAS 41 "Agriculture" have been identified, which lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The analysis of accounting standards has shown that in the content of P (S) "Biological Assets" and IAS 41 "Agriculture" there is no information on the procedure for the accounting and control of biological assets and agricultural products from GMOs. In connection with this, it is necessary to find an integrated approach to building a system of accounting for biological assets with genetically modified organisms, in view of increasing public requests for accounting information in the context of sustainable development. Since GMOs are the assets of all agricultural enterprises in the form of biological assets and agricultural products, for the "transparent" accounting of the enterprise it is necessary to reflect them as separate objects of accounting. Mandatory allocation of relevant analytical accounts leads to the introduction of additional articles on genetically modified biological assets in the accounting registers of accounting and statistical reporting. The accounting of biological assets with genetically modified organisms should ensure that accurate information is obtained about the quality and quantity of these assets, and the basis for their reliable assessment. More responsibly should be placed on the disclosure of information on genetically modified biological assets in the Notes to the Financial Statements. We suggest that the accumulated information on biological assets from GMOs be reflected in a separate section in section 16 entitled "Financial Results from Primary Acceptance and Marketing of Agricultural Products from GMOs and Additional Biological Assets with GMOs". The introduction of a separate section in the notes on genetically modified assets will allow obtaining the necessary operational information on these assets for management needs and for the state as a whole. Information on the biological assets of the enterprise and their biological transformations, as well as agricultural products, are reflected in the Form 50-s. "Basic economic indicators of agricultural enterprises". We consider it expedient to supplement it with another section, which will reflect the information on the composition of production and marketing of agricultural products from GMOs. The financial statements of agricultural enterprises require changes in the reflection of the reassessment of biological assets and information on the production and sale of genetically modified assets. Information on GMO biological assets is currently absent from P (S) "Biological Assets" and IAS 41, although it is significant both at the enterprise level and on the basis of the country as a whole. Therefore, we consider it expedient to supplement the contents of the provisions with the section "Environmental safety", which will specify the method of constructing a separate accounting for biological assets with GMOs. Solving the problems of accurately displaying information in accounting and reporting regarding genetically modified biological assets and their biological transformations requires the adoption of new, regulatory and legal decisions by the state. Taking into account the harmonization of Ukraine's legislation with the EU, this statement is quite logical. In this regard, we propose the standard of accounting for agricultural activities to be supplemented with the section "State support", which, in addition to the norms reflected in IAS 41, found a place and provisions to stimulate the production of biological assets and agricultural products without genetically modified organisms.From the above, we believe that at the state level, companies should be required to account for biological assets and agricultural products from GMOs in accounting and reporting. The real steps in this regard are to create, with the help of economic incentives (taxes, loans, privileges, etc.), state support to companies that provide true information on the availability of biological assets from GMOs, the quantity of GM products grown and markets for its sales. Consequently, taking into account the advantages and disadvantages of a new accounting of agricultural activity, having identified the problems of its application in practice, we propose to finalize P (S) 30 "Biological Assets". The revised standard will facilitate more realistic accounting in agriculture and achievement of higher end results of activities in order to ensure the management of reliable and truthful information about the results of activities. Improvement of P (S) 30 "Biological Assets" lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The issue of "State support" and "Environmental safety" require separate disclosure in agricultural sectoral standards. The world standardization of accounting and reporting of the production of genetically modified products is also very important

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