scholarly journals The concept and system of crimes committed by the auditor as a special subject

2020 ◽  
pp. 394-398
Author(s):  
Olena Vashchuk
Keyword(s):  
Civil Liability ◽  
Financial Statements ◽  
Legal Regulation ◽  
Criminal Code ◽  
The State ◽  
Goods And Services ◽  
State Audit ◽  
The Subject ◽  
Audit Reports ◽  
Market Relations

The article distinguishes between state and non-state audit, and also defines the features of the last one. The main features of nonstateaudit include: a) the audit reports on financial statements, which is used mainly by customers, reduces their risks of making wrongdecisions when using it; b) the audit not only detects violations in the activities, but also provides assistance in their elimination; c) theauditor works on a contractual basis with the client, and therefore has the appropriate obligations to him and in case of non-performanceor improper performance is primarily a civil liability; d) during the audit it is necessary to pay for the services of auditors, which areincluded in the gross costs and cost of production, and ultimately paid by the buyer of goods and services; e) the auditor prepares areport in which he provides recommendations for the elimination of identified deficiencies and violations.Audit relations have a complex subjective system, which is characterized by its own means of legal regulation. The subject compositionof the audit relationship is not exhaustive, since the users of the information obtained as a result of the audit are an indefinitecircle of participants in market relations, including individuals, the state, foreign and international entities. It is concluded that professionalaudit crimes are socially dangerous guilty acts (action or inaction) that are committed by the auditor and are aimed at the legalrelations arising from the qualified provision of audit services, protected by the Criminal Code, and are in violation of professionalduties. Among the crimes provided for in the Criminal Code, it is expedient to single out professional audit crimes, taking into accountthe specifics of the subject of their commission. At the same time, it is necessary to classify these professional audit crimes accordingto the appropriate criteria, which can serve as a certain algorithm for qualification in case of their commission.

LEGAL REGULATION OF THE STATE AUDIT

2021 ◽  
pp. 24-27
Author(s):  
Dina Viktorovna SHEPELEVA ◽  
Olga Vladimirovna POPOVA
Keyword(s):  
Legal Regulation ◽  
The State ◽  
State Audit

scholarly journals CRIMINAL LIABILITY FOR CRIMES AGAINST NATIONAL SECURITY

2021 ◽  
Vol 3 ◽  
pp. 72-88
Author(s):  
A. Polianskyi ◽  
O. Polianskyi
Keyword(s):  
National Security ◽  
Criminal Liability ◽  
Research Process ◽  
Legal Regulation ◽  
Criminal Code ◽  
The State ◽  
State Control ◽  
Basic Law ◽  
System Method ◽  
Process System

This research paper analyzes the current Legislation of Ukraine in the field of criminal liability for crimes against national security. It is noted that prevention of this type of crime is one of priorities of criminal law policy that aims to preserve national sovereignty and its independence proclaimed by the Constitution of Ukraine, as well as ensuring its economic and information security are the most important functions of the state. Scientific achievements of leading scientists in the field of criminal liability, crimes against national security are analyzed. Their work part changes or additions to relevant provisions of the Criminal Code of Ukraine has been studied. General scientific (dialectical, systemic) and specific scientific methods became research methods. Dialectical method made it possible to determine the general state and prospects of research on the legal regulation of criminal liability for crimes against national security. Using the system method that was used in the research process, system of legislation of the outlined issue is determined. While analysis of current regulations in force in Ukraine in the field of criminal liability for crimes against national security formal and legal methods were used. Definition by the Basic Law of the country of the most important functions of the state of the issue of protection of sovereignty and territorial integrity of Ukraine ensures this research relevance. Due to the threat posed by aggression in the east, that began in 2014, the crime rate is gaining momentum. The need for enhanced state control and the introduction of effective mechanisms, in terms of strengthening criminal liability for planned crimes is becoming urgent.

scholarly journals ON QUESTION OF THE PRINCIPLE OF EQUITY IN THE ENFORCEMENT OF MONETARY OBLIGATIONS

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 99-102
Author(s):  
Halyna Volodymyrivna Zadorozhnia ◽  
Yurij Anatoliyovych Zadorozhnyi ◽  
Ruslana Оlexandrivna Kotsiuba
Keyword(s):  
Research Study ◽  
Legal Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
Target Setting ◽  
The Status ◽  
Legislative Proposals ◽  
The Subject ◽  
Legislative Changes ◽  
The Individual

Urgency of the research. Study of the problem of implementation of monetary obligations in the field of banking relations is determined by violation of the principle of equity in relation to individuals. Target setting. The state has actually removed from the regulation of credit relations in the field of ensuring the fulfilment of monetary obligations that arise between the individual and the bank. Actual scientific researches and issues analysis. Many modern scientists (I. Bezklubyi, T. Bodnar, A. Dzera, A. Kolodiy, V. Lutz, I. Opadchiy and others) studied the institution of the fulfilment of monetary obligations. Uninvestigated parts of general matters defining. Behind attention of scientists was left the issue of protecting the rights of individuals who have monetary obligations to the bank and do not have the status of the subject of entrepreneurial activity. The research objective. The purpose of the article is to develop legislative proposals taking into account international and foreign practice in the aspect of protecting the rights of individuals who have monetary obligations to the bank. The statement of basic materials. Specifics of legal regulation of contractual relations is determined between banks and recipients of funds in the aspect of liability for late fulfilment of monetary obligations, propositions to the legislation were substantiated. Conclusions. It is offered to solve the problem of violation of the principle of fairness in the aspect of fulfilment of monetary obligations in the field of banking relations through legislative changes.

scholarly journals Protection of the subsoil of the continental shelf of Ukraine by international and national instrumentalities

2021 ◽  
pp. 186-190
Author(s):  
V. V. Chumak ◽  
O. O. Khan ◽  
I. V. Bryhadyr ◽  
K. V. Kysylova
Keyword(s):  
Continental Shelf ◽  
Legal Regulation ◽  
Criminal Code ◽  
The State ◽  
Structural Method ◽  
Legal Norms ◽  
Foreign Companies ◽  
Legal Method ◽  
Legislative Changes ◽  
State Protection

Purpose. Identification of international and national mechanisms for protection of the subsoil of the continental shelf of Ukraine and provision of scientifically sound recommendations for improving the legal regulation of their application. Methodology. During the study, the dialectical method was used to learn the essence of such a phenomenon as the protection of the subsoil of the continental shelf; the system-structural method when analyzing objective and subjective features of the crime under Part 2 of Art. 244 of the Criminal Code of Ukraine; the comparative-and-legal method in the study on the sanction of Part 2 of Art. 244 of the Criminal Code of Ukraine; the logical and dogmatic method when developing recommendations for improving legal norms. Findings. As a result of the study, mechanisms of protection of the continental shelf of Ukraine were determined. The necessity of improvement of the legislative base regulating the order of their realization is proved. Originality. The international legal and national mechanisms of state protection of the continental shelf of Ukraine are determined. In order to improve the state protection of the continental shelf, legislative changes to Part 1 of Art. 26 of the Subsoil Code of Ukraine, Part 2 of Art. 244 of the Criminal Code of Ukraine and Part 2 of Art. 216 of the Criminal Procedure Code of Ukraine are suggested. Practical value. Proposals to improve the current legislation of Ukraine are presented aimed at improving the efficiency of the State Service of Geology and Subsoil of Ukraine, the National Police, the Security Service of Ukraine and the judiciary to protect the subsoil of the continental shelf of Ukraine from illegal use by foreign companies.

scholarly journals The Subject of the Migration Process as the Main Component of the Administrative and Legal Mechanism of Migration

2020 ◽  
pp. 274-285
Author(s):  
Iryna STOROZHUK
Keyword(s):  
Public Management ◽  
Separation Of Powers ◽  
Legal Regulation ◽  
The State ◽  
International Standards ◽  
Migration Process ◽  
Public Authorities ◽  
The Subject ◽  
Main Component ◽  
Legal Mechanism

One of the conditions for building the rule of law is to improve public management of migration processes in accordance with international standards. Migration is an integral part of any state. Migration processes can be affected by economic, political, social, demographic factors, environmental or man-made disasters. Not the least role in migration processes is played by military conflicts or religious or racial persecution. Migration is the movement of a person to change his or her place of residence or stay, involving the crossing of a state border or the boundaries of administrative-territorial units. The administrative and legal mechanism of migration covers the main elements of the migration process. The main one is the subject. Migrant as the subject is a person through whom migration relations arise. The system of public authorities is treated as a subject of regulation of migration processes on behalf of the state. It is the interaction of the subjects that makes migration relations real. The subjects of migration processes are: public authorities and administration, which are endowed with certain powers in the field of migration management. Individuals who have crossed administrative borders or changed their place of permanent residence can be citizens of Ukraine, citizens of foreign countries, stateless persons, refugees, internally displaced persons. Non-governmental organizations that do not have direct authority to manage migration processes and can have a direct impact on the integration of migrants into the new social environment. The ratio of executive, legislative and judicial power in the system of legal regulation of migration in Ukraine shows that the indispensable attribute of the state-power mechanism, built on the principles of separation of powers, is the executive power. It creates conditions for the implementation of the preventive function of the legislature, initiates changes in the current migration legislation; implements its own executive and administrative functions; supports the exercise of judicial functions by the judiciary and itself acts as an object of judicial influence. The analysis shows that geopolitical migration processes contribute to the expansion of the subjects of migration processes, and that one of the current problems of the modern system of administrative and legal regulation of migration processes is the need to reconcile the interests of the state, its citizens and migrants.

Features of legal regulation of the state debt of the Russian Federation subject in the context of changes in budget legislation

2020 ◽  
pp. 98-104
Author(s):  
Iu. K. Tsaregradskaya
Keyword(s):  
Russian Federation ◽  
Public Debt ◽  
Legal Regulation ◽  
Maximum Amount ◽  
The State ◽  
Debt Management ◽  
The Subject ◽  
The Russian Federation ◽  
Public Debt Management ◽  
Definition Of

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

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 REGARDING THE SUBJECT OF THE CONTRACT FOR THE SUPPLY OF MATERIAL RESOURCES TO MILITARY UNITS (LEGAL ENTITIES UNDER PUBLIC LAW)

2021 ◽  
pp. 195-198
Author(s):  
O. Pavlovskyi
Keyword(s):  
Public Relations ◽  
Public Procurement ◽  
Civil Law ◽  
Legal Regulation ◽  
Public Law ◽  
The State ◽  
Material Resources ◽  
The Subject ◽  
Military Units ◽  
Legal Entities

In accordance with Part 2 of Art. 17 of the Constitution of Ukraine, military units, first of all, are the bearers of power and act in public relations as subjects of realization of the goal set by the state in the form of repulse of possible aggression from outside, and therefore the main tasks, internal structure, subordination, reporting and control in this area is governed by constitutional and administrative law. However, in some cases, the military unit for the implementation of its tasks may act as an independent entity in civil law, and therefore, certain relations are governed not only by constitutional, administrative, economic, but also civil law. This paper will deal with contractual obligations. The supply contract is extremely important in providing Ukraine, its subjects and state entities with the necessary goods, performance of works, provision of services. In essence, the institute of contract law is a legal means of implementing state policy in the field of industrial production, construction, national defense, social assistance, science, culture, the implementation of basic social and production tasks. Currently, there is a trend aimed at increasing the budget funds used through public procurement. In this regard, an urgent problem is the effective legal regulation of public relations related to the supply of goods for public use. The regulatory framework governing these legal relations must be transparent, understandable to all participants in trade and procurement operations, operational on changes in socio-economic conditions in the country, have an anti-corruption orientation. The quality of goods purchased for the state also remains a long-standing problem. One of the topical issues for the science of civil law is the question of the subject of the contract, with which the Central Committee of Ukraine connects the conclusion of the contract, its validity and some other significant circumstances. According to case law, disputes arising from the contract are usually complicated by non-compliance by the parties with the provisions of the Civil Code of Ukraine on the subject of the contract. The article analyzes the subject of the contract for the supply of material resources to military units. Military units are considered by the author as legal entities of a subject of public law.

scholarly journals Challenges to ensuring the national security of the Russian Federation

2021 ◽  
pp. 30-39
Author(s):  
А.К. Илембетов ◽  
С.А. Комаров
Keyword(s):  
National Security ◽  
Russian Federation ◽  
Legal Regulation ◽  
The State ◽  
Modern World ◽  
The Subject ◽  
The Russian Federation

Аннотация. В данной статье рассматриваются вопросы, затрагивающие правовое регулирование в сфере обеспечения национальной безопасности Российской Федерации. Дается изложение таких понятий как: предмет, объект, задачи и цели в обеспечении национальной безопасности Российской Федерации, обосновывается идея о том, что национальная безопасность Российской Федерации надёжно обеспечивается только при повышении устойчивости страны к внешним и внутренним угрозам, что без приспособления к экономическим, политическим, военным угрозам современного мира, невозможно обеспечить безопасность государства. This article discusses issues affecting legal regulation in the field of ensuring the national security of the Russian Federation. An outline of such concepts as the subject, object, tasks and goals in ensuring the national security of the Russian Federation is given, the idea is substantiated that the national security of the Russian Federation is reliably ensured only with an increase in the country's resistance to external and internal threats, which without adaptation to economic, political, military threats of the modern world, it is impossible to ensure the security of the state.

scholarly journals State and law: transformation vectors in modern conditions

2021 ◽  
Vol 108 ◽  
pp. 01015
Author(s):  
Nadezhda Stepanovna Nizhnik ◽  
Maksim Viktorovich Bavsun ◽  
Yakub Lomalievich Aliev ◽  
Pavel Aleksandrovich Astafichev ◽  
Anatoliy Sergeevich Kvitchuk
Keyword(s):  
Social Life ◽  
Social Transformation ◽  
Legal Regulation ◽  
The State ◽  
Heated Debate ◽  
The Subject ◽  
The Law ◽  
Transformation Vectors ◽  
The Given ◽  
Transformation Processes

Contemporaneity represents an epoch of qualitative changes in social life, which creates due grounds for different scenarios of development of the state and law. The concern for the prospects of state/legal organisation of the society has placed the problem of transformation of the state and law in the centre of scientific conceptualisation, made it a subject of heated debate and accounted for the creation of annalistic history. The authors of the article take part in the polylogue on the given subject by formulating their position on the future of the cultural phenomena – the state and the law. The philosophical/legal research is based on the recognition of the fact that the global scientific revolution has in fact become a reality, and there are due grounds for the formation of the post-classical legal science. The complexity and multidimensionality of the subject of the research – the prospects of transformation of a nation state and law in the conditions of contemporaneity – required a resort to interdisciplinary methodology. The accomplished research largely relied on the anthropocentric approach that allowed the authors to focus on a human being and its consciousness, considering that the latter has an ability to adapt to the challenges of globalisation and the development of digital technologies. As a result of the research, the authors came to the conclusion that the modern state is transforming and acquiring new characteristics under the powerful influence of globalisation processes. The claims of scholars who presume that the state will wither in the foreseeable stage of human development were subjected to criticism. The authors believe that the state continues to be the core of social organisation and adapts to the challenges and threats of the modern time by acquiring new characteristics. Transformation takes place as well in the sphere of legal regulation. The law is comprehended not just as a set of norms or daily activity of people aimed to realise these norms. The law is realised to construct the reality; at the same time the law as such becomes an object of influence of social transformation processes following which the content, forms, legal systems, as well as the mechanisms of law development and law enforcement, undergo changes. An important component of changes is transformation of the philosophical core of law reflecting the processes of change in the paradigm of values.

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