scholarly journals LEGAL STATUS OF INTERNAL AUDIT SUBJECTS IN THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE

2020 ◽  
Vol 2 (4) ◽  
pp. 19-24
Author(s):  
Olena Bulyhina
2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.


Contexts ◽  
2021 ◽  
Vol 20 (1) ◽  
pp. 21-25
Author(s):  
Maryann Bylander

In the Southeast Asian context, legal status is ambiguous; it enlarges some risks while lessening others. As is true in many contexts across the Global South, while documentation clearly serves the interest of the state by offering them greater control over migrant bodies, it is less clear that it serves the goals, needs, and well-being of migrants.


Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law


Author(s):  
Vladislav Topilin ◽  
Roman Fedorov

The article is devoted to the problems of the legal status of the prosecutor’s office in the system of separation of powers. In the study, the author uses grammatical (philological, linguistic) logical, systematic and other methods of scientific knowledge. The author proposes to separate the prosecutor’s office into a separate (supervisory) branch of government, which will not belong to either the executive branch or the judicial branch, as a result of which the state will receive an independent state structure that will be able to exercise its supervisory functions independently of anyone, which will allow for better and faster suppression of possible violations by any branch of government, as well as improve the work of the state apparatus as a whole.


2021 ◽  
pp. 56-62
Author(s):  
Valeriia Golub

Problem setting. One of the important factors that play a key role in the observance of human rights and freedoms, including such categories of foreign citizens and stateless persons as refugees in case of administrative prosecution - is the functioning of state institutions to guarantee these rights, the use of all. The decisive place in this problem belongs to the activities of the state of Ukraine, which in connection with the formation of social relations related to the stay of refugees on its territory, protection of this category of persons from political persecution , should ensure the adoption of relevant legal acts aimed primarily at the protection of rights and freedoms. administrative penalty. As a result, there are real risks of violating the rights and freedoms of the person to whom these penalties apply. Analysis of recent researches and publications. Problems of protection of rights and freedoms of refugees in case of bringing them to administrative responsibility were devoted to the work of such scientists as: V. Averyanov, O. Bandurka, O. Bezpalova, Yu. Bityak, O. Dzhafarova, A. Komzyuk, V. Komzyuk, D. Lukyanets, O. Muzychuk, D. Priymachenko, O.S. Pronevich ect. The purpose of the article is to investigate and analyze the importance of ensuring the rights of refugees in case of bringing them to administrative responsibility, to consider this issue as one of the guarantees of legal status of refugees in Ukraine. Article’s main body. The article considers the issue of observance of the rights and freedoms of this category of foreign citizens and stateless persons as refugees in case of committing offenses and bringing them to administrative responsibility. The issue of ensuring both international legal acts approved by the Verkhovna Rada of Ukraine and legal documents on behalf of the state of Ukraine gives grounds to believe that in case of involvement of this category of persons (if they are in Ukraine legally) to administrative responsibility, they have the same rights as citizens of Ukraine. Conclusions. The peculiarities of the relevant provisions of the administrative legislation of Ukraine on the peculiarities of bringing foreign citizens and stateless persons, including refugees to administrative responsibility, are analyzed. The significance of the ratio of observance of the rights and freedoms of refugees in case of bringing to administrative responsibility and necessity of non-alternative fulfillment of requirements of legal norms of the current administrative legislation of Ukraine is determined.


2002 ◽  
Vol 36 (2) ◽  
pp. 5-39 ◽  
Author(s):  
Ilan Saban ◽  
Muhammad Amara

AbstractThe status of Arabic in Israel gives rise to question. Israel is a rare case of an ethnic nation-state that grants the language of minority group with a legal status which isprima facieone of equality. Both Hebrew and Arabic are the official languages of the State of Israel. What are the reasons for this special state of affairs? The answer is threefold: historic, sociological and legal. In various ways the potential inherent in the legal status of Arabic has been depleted of content, and as a result of that, as well as other reasons, the socio-political status of Arabic closely resembles what you would expect the status of a language of a minority group in a state that identifies itself as the state of the majority group to be. This answer, however, is another source of puzzlement – how does such a dissonance between law and practice evolve, what perpetuates it for so long, is change possible, is it to be expected?We present an analysis of the legal status of Arabic in Israel and at the same time we proceed to try and answer the questions regarding the gap between the legal and the sociopolitical status of Arabic. We reach some of our answers through a comparison with the use of law to change the status of the French language in Canada. One of these answers is that given the present constellation in Israel, the sociopolitical status of Arabic cannot meaningfully be altered by legal means.


2020 ◽  
pp. 83-105
Author(s):  
Boris V. Nosov ◽  
Lyudmila P. Marney

The article is devoted to the problems of the regional policy of the Russian Empire at the beginning of the 19th century discussed in the latest Russian historiography, to the peculiarities of the state-legal status and administrative practice of the Kingdom of Poland. It was the time when basic principles and a special structure of management at the outlying regions of the empire were developed, and when special (historical, national, and cultural) regions were formed on the periphery of the Empire. The policy of the Russian government in relation to the Kingdom of Poland depended both on the fundamental trends in the international relations in Central and Eastern Europe (as reflected in international treaties), as well as on the internal political development of the empire, and the peculiarities of political, legal, social, economic, cultural processes in the Kingdom and on Polish lands in Austria and Prussia. All these aspects have an impact on the debate that historians and legal experts are conducting on the state and legal status of parts of the lands of the former Principality of Warsaw that were included in the Russian Empire in 1815 by the decision of the Congress of Vienna. The fundamental political principles of the Russian Empire in the Kingdom of Poland in the first half of the 19th century were a combination of autocracy (with individual elements of enlightened absolutism), based on centralized bureaucratic control, and relatively decentralized political, administrative and estate structures, which assumed the presence of local self-government.


2020 ◽  
pp. 10-14
Author(s):  
Kseniia KOVTUNENKO ◽  
Kateryna BONDARENKO

The purpose of the paper is to improve institutions and legislation on public finance management in Ukraine, to define the concept of "financial control", to consider the process of development and formation of financial control, to highlight the financial control`s features, to justify the need for long-term financial control. Financial control and financial management in the enterprise are very important for every state. The current state of economic improvement in Ukraine should increase the role of the state in regulating the economy in order to identify differences between the law, recognizing the standards and functioning of financial control. At the present stage in Ukraine, the issue of establishing unification of public finance management remains unresolved: there is a discrepancy in state legislation. The Ukrainian economy`s growth leads to an additional need for financial control in a moment. Thus, its role and importance in securing the assets of different types of members’ organizations, the equipment`s efficiency, labour and finance. The paper is devoted to the key issues of finding ways to ensure financial control in the organization and the regulatory framework in this area. The paper presents an overview of financial control by state (local) resource management and their use, as well as financial control of public administration by the state external financial regulator (audit), the Ministry of Finance on behalf of the Verkhovna Rada of Ukraine, and public finance management, including internal management and internal audit, which are provided by current legislation. In the paper was presented a study of the financial control`s concept. The main types of financial control, its goals and objectives are researched. The author emphasizes the importance of the organization’s internal financial control and the key stages of its development. The types of external control and features of their application were also researched. In conclusion the Ukrainian financial management`s current state is researched.


2021 ◽  
Vol 17 (2) ◽  
pp. 336-375
Author(s):  
Andressa Kikuti Dancosky ◽  
Jacques Mick ◽  
Dairan Mathias Paul ◽  
Suelyn Cristina Carneiro da Luz ◽  
Alessandra Natasha Costa Ramos ◽  
...  

ABSTRACT – This paper presents the results of research on journalistic economic alternative arrangements to the major media corporations in the state of Santa Catarina, Brazil. It draws a profile of 20 arrangements identified through combined research techniques (snowball and questionnaire), characterizing them from three central axes: 1) “what is journalistic” in the journalistic arrangements (defining aspects of the type of journalism that is produced – or “markers”) and considerations about the world of work of the people in charge of these arrangements; 2) organization and production process (publication regimes, target audience, independence, and alternativeness); and 3) innovation and sustainability (if the arrangements consider themselves as entrepreneurial and innovative, what their legal status is and how they are financially sustained). The results point to three ideal types of journalistic arrangements, identified by their different bonds with the capital, their communities, or their political causes. Each ideal type corresponds to a distinct understanding of what journalism is and to distinct governance practices. Without constituting consolidated models, these types respond, each one in its way, to the structural changes that occur in the profession.RESUMO – Este artigo apresenta resultados de uma pesquisa sobre arranjos econômicos de jornalismo alternativos às grandes corporações de mídia no estado de Santa Catarina. Traça um perfil de 20 arranjos identificados por meio de técnicas combinadas de pesquisa (bola de neve e questionário), caracterizando-os a partir de três eixos centrais: 1) “o que há de jornalístico” nos arranjos jornalísticos (aspectos definidores do tipo de jornalismo produzido – ou “marcadores”) e considerações sobre o mundo do trabalho de seus e suas responsáveis; 2) organização e processo produtivo (regimes de publicação, públicos-alvo, relações de independência e alternatividade); e 3) inovação e sustentabilidade (se os arranjos consideram-se empreendedores e inovadores, quais seus status jurídicos e como se sustentam). Os resultados apontam para três tipos ideais de arranjos jornalísticos, identificados por suas diferentes conexões com o capital, as comunidades ou as causas políticas. Cada tipo ideal corresponde a um entendimento diferente do que é o jornalismo e a distintas práticas de governança. Esses tipos, sem constituírem ainda modelos consolidados, respondem, cada qual a seu modo, às mudanças estruturais do ofício.RESUMEN – Este artículo presenta los resultados de una investigación sobre proyectos económicos de periodismo alternativos a las principales corporaciones mediáticas en el estado de Santa Catarina, Brasil. Se dibuja un perfil de 20 proyectos identificados por técnicas de investigación articuladas (bola de nieve y cuestionario), caracterizándolos desde tres ejes centrales: 1) “qué hay de periodístico” en los proyectos periodísticos (aspectos definidores del tipo de periodismo producido – o “marcadores”) y consideraciones sobre el mundo laboral de sus responsables; 2) organización y proceso de producción (regímenes de publicación, públicos objetivo, relaciones de independencia y alternatividad); y 3) innovación y sostenibilidad (si los proyectos se consideran emprendedores e innovadores, cuál es su estatus legal y cómo se mantienen). Los resultados apuntan a tres tipos ideales de proyectos periodísticos, identificados por sus distintas conexiones con el capital, las comunidades o las causas políticas. Cada tipo ideal corresponde a una comprensión diferente de lo que es el periodismo y diferentes prácticas de gobernanza. Estos tipos, sin ser modelos aún consolidados, responden, cada uno a su manera, a los cambios estructurales de la profesión.


Author(s):  
Andrey Irkliienko

he Constitutional Council of France is a body of constitutional control established by the Constitution of 1958. The ConstitutionalCouncil is not the only body that carries out the control over constitutionality. The peculiarity of constitutional control in France consistsin the fact that it has a dual nature and goes beyond well-known models of constitutional control. The constitutionality of acts, issuedby the Parliament, is considered by the Constitutional Council, and after the executive bodies do that, it is passed on to the State Council.Despite the fact that the Constitutional Council is not nominated by a court, its decisions, by their essence, are judicial acts and,likewise the decisions of the Constitutional Court of Ukraine, are endowed with the property of binding force. They are obligatory forall administrative and judicial bodies and are not subjected to revision (the Paragraph 3 of the Article 62 of the French Constitution).However, it should be taken into account that in addition to binding decisions, the Constitutional Council “expresses opinions” that areadvisory in their nature.In addition to carrying out constitutional control, the Constitutional Council has a number of other functions, such as political,advisory and acts as a court to assess the results of elections of deputies to the National Assembly and the Senate, and elections of thePresident of the Republic. Perhaps that is why the Constitutional Council classifies its decisions due to the types of its own powers.Herewith, the noted specific peculiarities are denoted by the Constitutional Council with the help of fixed letter combinations, which are included in the numbers of decision: REF, enacted on referendum issues; ORGA, enacted on issues of the organization of the Cons -titutional Council, etc.Since, despite all the diversity of functions of the Constitutional Council of France, therefore, its main purpose remains the cons -titutional control. Therefore, using the criterion of powers, under which decisions are made, in terms of initial graduation one shouldpoint out the decisions on issues, which are connected with providing compliance of the Constitution with regulatory acts (assuring thepriority of the Constitution), and decisions passed while carrying out other powers.Decisions of the Constitutional Council outstand with being formal and brief. A decision can take literally a few paragraphs. Themost frequently, the Constitutional Council merely refers to a constitutional norm or is limited to the phrase “these provisions do notcontradict the Constitution”, giving guidance and justifying its position in the least.


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