scholarly journals The development of state audit (control) based on the principles of the Moscow Declaration adopted at INTOSAI

2021 ◽  
pp. 62-71
Author(s):  
Marina Afanas'evna Lapina ◽  
Aleksandr Georgievich Gurinovich ◽  
Dmitrii Andreevich Kazantsev
Keyword(s):  
Scientific Method ◽  
Legal Status ◽  
Legal Aspects ◽  
Financial Control ◽  
State Audit ◽  
The Status ◽  
General Scientific ◽  
The Subject ◽  
The Government

This article carries out the conceptual analysis of development trends in control and oversight activity of the supreme audit institutions (supreme financial control bodies), which contributes to achieving the goals of sustainable development until 2030. The research leans on fundamental analysis of the principles of the Moscow Declaration endorsed by INTOSAI. The subject of this research is the financial-legal aspects of transformation of the status of control and audit bodies that exercise external financial control aimed at maintaining sustainable economic development of the society through implementation of principles of audit of budget funds. The article employs the method of dialectical scientific knowledge, which is based on the set of private and general scientific method, including formal-logical that interprets the norms and principles contained in the international declarations of the supreme audit institutions. The authors offer the classification of principles depending on the key vectors in the development of state audit (control) and contained explicitly in the vectors of development. Conflicts of principles established in the Mexican and Moscow INTOSAI Declarations are determined. The scientific novelty lies in substantiation of formation of the new special legal status of the supreme financial control bodies that not only verify legitimacy, effectiveness, and feasibility of budget expenditures, but are an external and independent strategic assistant to the government and executive authorities as well.  The authors conclude on the institutional change in the status of supreme financial control bodies.

scholarly journals Peculiarities of administrative and legal status of subjects of disciplinary proceeding in the bodies of the National Police of Ukraine

2018 ◽  
pp. 50-59
Author(s):  
Nadiia Medvedenko
Keyword(s):  
Police Officer ◽  
Legal Status ◽  
Legal Provision ◽  
The Status ◽  
Scientific Opinion ◽  
The Subject ◽  
National Police

The article analyzes regulatory and legal sources that regulate disciplinary liability and disciplinary proceedings in the bodies of the National Police of Ukraine, as well as scientific opinion on the administrative and legal status of subjects of disciplinary proceedings in the bodies of the National Police of Ukraine. For disciplinary proceedings, as well as for other types of proceedings, the presence of a certain circle of persons who are its participants – subjects of disciplinary proceedings, and have a definite legal status is characteristic. And the peculiarities of the legal status of the police officer, determine the peculiarities of the status of the subject of disciplinary proceedings in the bodies of the National Police of Ukraine. As a result of the study of the content of the normative legal provision of disciplinary responsibility and scientific works on this topic, the classification of subjects of disciplinary proceedings in the bodies of the National Police of Ukraine was carried out and their legal status was considered. It is noted that for subjects of disciplinary proceedings characterized by a combination of different functions during the proceedings. Thus, the manager who appointed an official investigation may be the subject of initiation or an auxiliary entity. Or the subject of initiation maybe come the subject, which directly conducts official investigation. Therefore, it is not always possible to clearly distinguish subjects of disciplinary proceedings in their functions by combining and combining these functions. The legal status is determined by law only for a separate circle of subjects: the chief who appoints an official investigation, the executive (heads, members of the commission) conducting an official investigation, and, in part, the person in respect of which the official investigation is conducted (lack of legal consolidation of his duties, which may hinder the qualitative and objective conduct of a business investigation). The legal status of other subjects of disciplinary proceedings remains uncertain and needs to be established.

scholarly journals On responsibility of the employer to undertake measures for preventing corruption

2020 ◽  
pp. 65-79
Author(s):  
Svetlana Pavlovna Basalaeva
Keyword(s):  
Russian Federation ◽  
Scientific Method ◽  
Scientific Methods ◽  
Essential Condition ◽  
Labor Legislation ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Corruption Prevention ◽  
Legal Consequences

The subject of this research is the legal relations on corruption prevention in organizations from the perspective of anti-corruption and labor legislation, as well as law enforcement practice. The author employs a general scientific method of dialectical cognition, as well as a number of private scientific methods: technical-legal, system-structural, formal-logical (deduction, induction, determination and divisions of concepts). The article analyzes the four aspects of responsibility of an organization to undertake measures for preventing corruption: 1) circle of measures; 2) form and methods for establishing measures; 3) content of measures; 4) legal consequences of failure to deliver or unacceptable delivery) of the responsibilities for undertaking measures. The author describes the risks of the employer in organization of anti-corruption policy, as well as formulates the proposals on proper discharge of anti-corruption duties by an organizations in accordance with the following aspects: 1) the need to develop and undertake all measures established in the Part 2 of the Article 13.3 of the Law “On Corruption Prevention”; 2) the local normative acts should represent the form of anti-corruption measures; 3) the criterion for establishing anti-corruption responsibilities of the employees relates to their work function and rules of conduct in the organization; 4) proper discharge of responsibilities for undertaking anti-corruption  measures is an essential condition for exemption from liability set by the Article 19.28 of Code of the Russian Federation on Administrative Offenses of the Russian Federation.

scholarly journals Legal Regulation of the Status of Subjects of Special Competence in Relation to Public Administration in the Sphere of Intellectual Property in Ukraine

2021 ◽  
Vol 9 (2) ◽  
pp. 221-236
Author(s):  
Yevhen Leheza ◽  
Yuriy Deliya ◽  
Eduard Ryzhkov ◽  
Serhii Albul ◽  
Oleksandr Shamara
Keyword(s):  
Intellectual Property ◽  
Public Administration ◽  
Legal Status ◽  
Legal Regulation ◽  
Documentary Sources ◽  
Domestic Legislation ◽  
The Status ◽  
Special Competence

Relevant issues of the administrative and legal status of subjects of special competence in relation to public administration in the field of intellectual property are considered. Main  content. A circle of specified subjects in the system of subjects of public administration is determined. The role of subjects of special competence in the fulfilment of tasks of public administration in the sphere of intellectual property is identified. Classification of subjects of special competence regarding public administration in this field is presented. Features of the administrative or legal status of each group of subjects of special competence in relation to public administration in the field of intellectual property are analyzed. Specifics of the influence of these subjects on legal relations arising in the sphere of intellectual property are characterized. Materials and methods research based on the analysis of documentary sources. the  basis  is  the  dialectical  method  of  cognition  of  the  facts  of  social  reality,  on  which  the  formal legal and comparative legal approaches are largely based. Conclusions are drawn about the place of subjects of special competence in relation to public administration in the field of intellectual property among other subjects. Proposals on the necessity to improve current domestic legislation in the sphere of intellectual property are formulated.Keywords: Public administration; Intellectual property; Legal regulation; Relation; Sphere; Subjects of special competence Peraturan hukum status subjek kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual di Ukraina  Abstrak.Masalah yang relevan dari status administrasi dan hukum mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual dipertimbangkan. Isi utama. Lingkaran mata pelajaran tertentu dalam sistem mata pelajaran administrasi publik ditentukan. Peran mata pelajaran kompetensi khusus dalam pemenuhan tugas administrasi publik di bidang kekayaan intelektual diidentifikasi. Klasifikasi mata pelajaran kompetensi khusus tentang administrasi publik di bidang ini disajikan. Fitur status administrasi atau hukum dari setiap kelompok mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual dianalisis. Spesifik pengaruh subjek ini pada hubungan hukum yang timbul di bidang kekayaan intelektual dicirikan. Bahan dan metode penelitian berdasarkan analisis sumber dokumenter. Basisnya adalah metode kognisi dialektis atas fakta-fakta realitas sosial, yang menjadi dasar sebagian besar pendekatan hukum formal dan hukum komparatif. Kesimpulan diambil tentang tempat mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual antara mata pelajaran lainnya. Proposal tentang perlunya meningkatkan undang-undang domestik saat ini di bidang kekayaan intelektual dirumuskan.Kata kunci: Administrasi publik, Kekayaan intelektual, Regulasi hukum, Hubungan, Lingkungan, Mata pelajaran kompetensi khusus Правовое регулирование статуса субъектов особой компетенции в отношении государственного управления в сфере интеллектуальной собственности в УкраинеАннотация Рассмотрены актуальные вопросы административно-правового статуса субъектов особой компетенции применительно к государственному управлению в сфере интеллектуальной собственности. Основное содержание. Определен круг указанных субъектов в системе субъектов государственного управления. Выявлена роль субъектов специальной компетенции в выполнении задач государственного управления в сфере интеллектуальной собственности. Представлена классификация предметов особой компетенции государственного управления в этой области. Анализируются особенности административно-правового статуса каждой группы субъектов особой компетенции применительно к государственному управлению в сфере интеллектуальной собственности. Охарактеризована специфика влияния этих субъектов на правоотношения, возникающие в сфере интеллектуальной собственности. Материалы и методы исследования на основе анализа документальных источников. в основе лежит диалектический метод познания фактов социальной действительности, на котором в значительной степени базируются формально-правовой и сравнительно-правовой подходы. Сделаны выводы о месте субъектов особой компетенции по отношению к государственному управлению в сфере интеллектуальной собственности среди других субъектов. Сформулированы предложения о необходимости совершенствования действующего украинского законодательства в области интеллектуальной собственности.Ключевые слова: Государственное управление, Интеллектуальная собственность, Правовое регулирование, Отношения, Сфера, Субъекты особой компетенции.

scholarly journals LEGAL STATUS OF A JUDGE AS A PUBLIC SERVANT

2019 ◽  
pp. 124-130
Author(s):  
Yu.V. Slabunova ◽  
N.M. Shcherbak
Keyword(s):  
Public Service ◽  
Legal Status ◽  
Public Official ◽  
The European Union ◽  
Association Agreement ◽  
Legal Personality ◽  
Public Servant ◽  
The Status ◽  
The Government ◽  
Legislative Improvement

The article deals with the characterization of the legal status of a judge of a court of general jurisdiction as a public servant. In the context of the active development and improvement of public administration in the world, the role of public service as a defining feature of the state for which the rights, freedoms, and legitimate interests of citizens is of the highest social value is increasing. Since the signing of the Association Agreement with the European Union by Ukraine, it has become necessary to introduce and establish in the national legislation such an institution as a public service. This became the lever that started the process of reforming the government system in the country and determined the correct vector for the development of public service in Ukraine. Legislative improvement of the judicial system and the status of judges of courts of general jurisdiction in the context of public service reform in Ukraine is one of the prerequisites for the further development of our country as a rule of law and democracy. In particular, public service reform in Ukraine should be aimed at creating a fundamentally new system of judiciary. Unfortunately, as of today, the domestic legislation has not undergone significant changes and additions regarding the introduction of the Public Service Institute. Particular attention is paid to the concept of “public service”, which is the defining legal definition for the study. Based on the analysis of the opinions of scientists, scientists form a list of the main features of public service. The nature and content of the activity of judges of courts of general jurisdiction is determined by the totality of the relevant legal elements that are part of the structure of their legal status. These include the judge’s legal personality, his rights and obligations, functions, principles, legal liability, and safeguards. The list of features of activity of judges of courts of general jurisdiction as public servants is determined. It is concluded that the status of judges of the courts of general jurisdiction is to be legally enshrined as a fundamentally separate and distinct type of public service. Keywords: public official, public service, judges of courts of general jurisdiction, judicial authorities, legal status.

Intersectional relations between executive law and civil law of Ukraine

2021 ◽  
pp. 169-175
Author(s):  
N. Sergiienko
Keyword(s):  
Legal Status ◽  
Mutual Influence ◽  
Civil Law ◽  
Scientific Research ◽  
Civil Code ◽  
Scientific Article ◽  
Executive Process ◽  
The Subject ◽  
Definition Of

The scientific article is devoted to analyze the intersectional relations between executive law of Ukraine and civil law of Ukraine. The classification of forms of intersectional relations, offered by M.Yu Chelyshev, was taken as the ground of theoretical and methodological base of scientific research the intersectional relations between executive law of Ukraine and civil law of Ukraine. Even though this scientist-lawyer researched the intersectional relations of civil law, grounding on the subject of his scientific researches, his classification is stated as universal and grounded enough and can be used for different legal researches. In the scientific article the intersectional relations between executive law of and civil law of Ukraine are discovered though direction as follows: 1) intersectional interaction between executive law of Ukraine and civil law of Ukraine (it represents by using in executive law definitions and constructions of civil law. As an example of definitions and constructions of civil law, that are used in executive law, can be stated the definition of agreement); 2) intersectional influence between executive law and civil law (it represents by mutual influence of compositions of executive law and civil law, especially norms and institutions. The bright example of that mutual influence is the legal status of some kinds of property on the context of forfeiture the property – some kinds of property are out of forfeiture in the executive process, despite that property are out of turnover restrictions); 4) intersectional legal and collision regulation (it represents by direct and indirect mutual renvois between civil legislation and executive legislation. As an example can be used the direct renvoi to art. 28 of The Civil Code of Ukraine from subpar. 5 par. 2 sec. III of The Instruction of Compulsory Execution Organization, approved by The Ministry of Justice of Ukraine from 02.04.2012 under № 512/5).

Selected legal aspects of sexual abuse prevention

2021 ◽  
Vol 143 (3) ◽  
pp. 219-233
Author(s):  
Katarzyna Badźmirowska-Masłowska ◽  
Jacek Rosa
Keyword(s):  
Sexual Abuse ◽  
Legal Aspects ◽  
Abuse Prevention ◽  
Sexual Abuse Prevention ◽  
Sexual Offences ◽  
Public Authorities ◽  
Legal Perspective ◽  
The Status ◽  
The Subject ◽  
And Control

The article on selected aspects of sexual abuse prevention presents the subject matter from the legal perspective and discusses the issues concerning prevention and control of sexual offences in Poland. The article refers to the status of the child in criminal law and applicable provisions under the Directive 2011/92/EU and the Lanzarote Convention concerning prevention, assistance and support for juveniles. In this context, presented have been the obligations of the state (public authorities), including the police, to prevent this type of crime as well as the diffi culties associated with the implementation of relevant tasks. The conclusions indicate the problems that require practical solutions.

Subjects of Tax Relations: Features of Legal Status and Classification

2019 ◽  
Vol 10 (7) ◽  
pp. 2024
Author(s):  
Liubov M. KАSIANENKO ◽  
Nataliа I. ATAMANCHUK ◽  
Olena O. BOIKO-SLOBOZHAN ◽  
Olena V. SHAKIROVA ◽  
Sergiy O. DANILOV
Keyword(s):  
Subject Matter ◽  
Legal Status ◽  
Scientific Research ◽  
Educational Process ◽  
Tax Law ◽  
Public Authorities ◽  
Legal Personality ◽  
Tax Legislation ◽  
The Subject

The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of established subjects and determine the functions that they perform in tax legal relations, as well as, on the basis of the results obtained, to construct a detailed classification of subjects of tax relations. The key method of scientific research is the method of scientific modelling, because in this article, on the basis of the analysis of existing scientific positions and provisions of legislation, the authors build their own theoretical model of the subject matter, formulate a conceptual apparatus and offer their practical application. This paper examines the subjects of tax relations, examines their types, outlines the limits of their legal personality in tax relations. The analysis of national legislation and various scientific approaches provides for the classification of subjects of tax relations, the legal status and the role they play in the tax mechanism are determined. The paper develops proposals for practical content to improve the provisions of the Tax Code of Ukraine on subjects of tax relations, provides author's definitions of the concept of ‘subjects of tax relations’. The provisions, conclusions, proposals and recommendations formulated in this paper can be used in: lawmaking – to improve and adopt new regulations, to amend existing legislation, to adapt them to the best European and international models; the law enforcement – to improve tax relations with the participation of public authorities; scientific research – for further study of financial and legal issues of participation of public authorities in budget relations; educational process – when teaching the subjects ‘Financial Law’, ‘Tax Law’, ‘Administrative Law’, ‘Topical Problems of Financial Law of Ukraine’ and related training courses.  

scholarly journals Legal grounds of the activity of the Central Committee on Prisoners of War and Refugees (1918-1919)

2020 ◽  
pp. 239-248
Author(s):  
Mikhail Aleksandrovich Zasypkin
Keyword(s):  
Legal Status ◽  
Central Committee ◽  
Legal Regulation ◽  
Prisoners Of War ◽  
Educational Process ◽  
Historical Knowledge ◽  
Foreign Intervention ◽  
The Subject ◽  
Legal Grounds

The subject of this research is the system and types of normative legal acts that regulate the establishment and activity of the Central Committee on Prisoners of War and Refugees as a part  of the Council of People’s Commissars on War Affairs of the RSFSR prior to being assigned to People's Commissariat for Interior Affairs of the RSFSR in May 1919. The establishment of migration authorities took place in the objectively severe conditions of civil war and foreign intervention, which affected their legal status. The scientific novelty of this work consists in provision of classification of legal acts in accordance with the legal force, subjects of compliance, content area, and the nature of regulations contained therein. The conducted research demonstrates that the formation of grounds of legal regulation of the activity of the Central Committee on Prisoners of War and Refugees tool place simultaneously with the establishment and development of the Soviet law as a new historical type of law, and these grounds are its constitute elements. The obtained results significantly broaden our historical knowledge, allow rationalizing experience of the past and implementing it in the educational process along with the current practice aimed at improvement of organization and activity of migration authorities.

scholarly journals Official recognition of facts as an institution of international law: problems and

2020 ◽  
pp. 222-238
Author(s):  
Kira L'vovna Sazonova
Keyword(s):  
Intergovernmental Relations ◽  
Practical Interest ◽  
The State ◽  
The Status ◽  
The Subject ◽  
The Russian Federation ◽  
The Common ◽  
A Chain ◽  
Official Recognition

We are witnessing a formation of the new institution of recognition, which can be referred to as the “official recognition of facts”. Such seemingly different political themes as annexation of Crimea by the Russian Federation, the “Skripal Case”, or the status of the Golan Heights have an important common parameter – each of them has become an object of recognition by at least one country. Examination of the causal links that conduce certain countries to issuing the acts of recognition of long-past events or territorial changes are of considerable scientific and practical interest. Recognition of facts by the state is of paramount importance, as it[WU1]  is documented and reflects stance on a specific event, fact, or occurrence. Recognition ensures legitimacy for further actions of the state and initiates a chain of related political and legal events, including sanctions. Over the recent years, recognition of facts by the countries has become more frequent, and virtually becomes a means of political manipulation. Classification of the facts and events that have most often been the subject of recognition allows determining the common trends in the procedure of recognition, as well as the factors that prompt the country to resort to such step. Thus, at times strange and illogical actions of the state associated with the official recognition or non-recognition of the fact acquire a specific political and legal meaning, and allow analyzing the new strategic vectors in intergovernmental relations.  [WU1]

scholarly journals About the Status of Law Norms

2021 ◽  
Vol 1 (2) ◽  
pp. 58-68
Author(s):  
Vladimir Valentinovich Kozhevnikov
Keyword(s):  
Social Sciences ◽  
Point Of View ◽  
Scientific Article ◽  
Special Sciences ◽  
Legal Literature ◽  
Scientific Analysis ◽  
Analysis And Synthesis ◽  
The Status ◽  
General Scientific ◽  
The Subject

This article analyzes the problem of recommendatory norms in Russian literature, both Soviet and modern, which is solved ambiguously. As for Soviet theoretical scientists, recommendation norms were the subject of study by such authors as Nikolai Grigorievich Alexandrov, Alexander Filippovich Shebanov, Peter Yemelyanovich Nedbailo, Vladimir Srgeevich Petrov, Valery Evaldovich Krasnyansky. Viktor Mikhailovich Gorshenev, Cecilia Abramovna Yampolskaya, Vladimir Matveevich Solyanik, Viktor Lavrenievich Kulapov, whose scientific works are given below. Regarding modern legal literature, unfortunately, we have to state that, basically, with rare exceptions (scientific articles by Vladimir Valentinovich Kozhevnikov, Alexander Evgenievich Kondratyev, Sadri Salikhovich Kuzakbirdiev), this problem is considered only in educational literature. When preparing a scientific article, the following methods were used: general philosophical (dialectical-materialistic), which is used in all social sciences; general scientific (analysis and synthesis, logical and historical, comparisons, abstractions, etc.), which are used not only by the theory of state and law, but also by other social sciences; special methods (philological, cybernetic, psychological, etc.), developed by special sciences and widely used for the knowledge of state and legal phenomena; private scientific (formal legal, interpretation of law, etc.), which are developed by the theory of state and law. Soviet scientists - legal theorists: supporters and opponents of the recognition of recommendatory norms of law.  From the point of view of scientists, a "recommendatory" -containing recommendation, i.e. advice, wish [1], instruction [2].

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