Technical Efficiency of Cooperative and Non-Cooperative Dairies in Poland: Toward the First Link of the Supply Chain

Several studies conducted in various countries have addressed the technical efficiency of dairies. However, there is a paucity of research on the technical efficiency of dairies in Poland, particularly in relation to their legal form (i.e., cooperatives vs. non-cooperatives). The existing literature also does not provide insights into the technical efficiency of these entities with respect to different regions’ milk production capacity. Therefore, this paper aims to: (1) evaluate and compare the technical efficiency of cooperative and non-cooperative dairies in Poland, and (2) examine dairies’ technical efficiency due to spatial disparities in milk production potential. We use data envelopment analysis (DEA) to investigate the technical efficiency of 108 dairies in Poland for the year 2019. The milk production capacity of provinces is examined by applying the zero unitarization method. The results show that when assuming constant returns to scale (CRS), dairy cooperatives are less technically efficient than non-cooperatives, whereas when assuming variable returns to scale (VRS), these differences are not statistically significant. For inefficient dairies, we observe the greatest potential for improvement in labor costs and depreciation. Both cooperatives and non-cooperatives operate mostly under decreasing returns to scale. Thus, the potential for enhancing the technical efficiency of dairies through the consolidation process seems to be exploited. Our findings reveal that the technical efficiency of dairies in Poland is not differentiated by regional milk production potential.

Including Shareholders to Your Private Practice in Oral Surgery and Dentistry: Ukrainian Laws

Dental clinic/office launch and development is non-easy task, which require not only a lot of efforts but also some level of the investments, especially for the commercial real estate and expensive equipment. And very often the amount of finances which one person or family is bringing to business may not be sufficient. Including of shareholders can help to reach that goal. Including the partners (ie, cofounders or shareholders) to your private clinic/ office in a legal form of Limited Liability Company (LLC) are possible upon two stages: (1) upon the business launch and (2) upon the business existence. The second variant is more complicated and has to be analyzed.

Legal significance of the decisions of the court of the European Union concerning the application of commonwealth energy legislation in the energy sphere by other states-participants and issue on the use of such decisions by the courts of Ukraine in the resolution of relevant disputes

Problem setting. The Court of the European Union is a central term, which characterizes the entire court system of the European Union, which, without a doubt, includes three lanes: the Court of Justice, the Zagalny Court and special judges. Such an institute is aimed at accepting new acts of legal form and legal significance, and the very decision, the decision of the institution. The acceptance of such acts is a manifestation of the implementation of the judicial competence of the named institution, however, the link with the system is determined by the following: which may be the reason for the nature of precedent practice; both the established stench for the use of the Court itself by the Court of Justice itself, as well as by the other institutions, which have been approved by Article 13 of the Treaty on the European Union; what is the decision of the Court EU norms of law EU. Analysis of the meaningful nutrition is the subject of a complete dosage. Analysis of recent researches and publications. The legal meaning of the decision to the Court of the European Union and the possibility of implementing such decisions before the legislation of Ukraine. Target of research is to examine the status of decisions of the Court of Justice of the European Union as a precedent. Article’s main body. The research is devoted to the analysis of the legal significance of the decisions of the Court of Justice of the European Union on the application of acts of the legislation of the Energy Community in the field of energy by the courts of Ukraine in resolving relevant disputes. It is noted that the Court of Justice of the EU is a judicial institution of another legal order, an international organization – the European Union, whose practice is fundamental to the development of the rule of law in the European Union. However, it is stated that the national courts of the EU member states are tasked with the daily application of EU law in accordance with the principles of supremacy, direct action and responsibility of member states for compliance with EU law. It is established that the legal basis for the functioning of the electricity market is the Constitution of Ukraine, special laws, international treaties of Ukraine, approved by the Verkhovna Rada of Ukraine, and other legislation of Ukraine, according to which the subjects of power and courts In applying the provisions of this Law, the law enforcement practice of the Energy Community and the European Union shall be taken into account, in particular decisions of the Court of Justice of the European Union (European Court of Justice, General Court), the European Commission and the Energy Community Secretariat. Conclusions and prospects for the development. A systematic analysis of the norms of national and international law allows us to conclude that the provisions of the Association Agreement between Ukraine and the EU are part of the national legislation of Ukraine, its provisions are mandatory and binding throughout Ukraine. Therefore, the case law of the Court of Justice of the European Union is applicable to the courts of Ukraine in resolving disputes concerning the application of energy legislation in the field of energy by other member states in full in the same manner as for the application of European Court of Human Rights.

TEMPORARY EMPLOYMENT OF TEACHERS

The employment of teachers is stable. The preferred legal form of performing work is an employment relationship for an indefinite period. Employment under a fixed-term employment contract is exceptionally permissible. The Teacher’s Charter identifies four such situations. This does not mean that temporary employment may last for many years. The legislator introduced special mechanisms limiting the duration of these contracts. Exceeding the limit indicated in the act results in the transformation by operation of law into an unlimited employment relationship. Also, unlawful entrustment of work for a specified period of time will result in the transformation of the employment relationship into an indefinite period.

A CASH EQUIVALENT FOR UNUSED LEAVE OF A POLICE OFFICER.PROBLEMS OF JURISPRUDENCE OF POLICE BODIES RELATED TO THE CONSTITUTIONALITY OF ART. 115A OF THE POLICE ACT

The article presents the difficulties that, in the application of, currently, both for public administration bodies and administrative courts, art. 115a of the Police Act. In the conclusions it was stated that one of the sources of misunderstandings on the background of this regulation is the duality of the legal form of action used by the Police authorities specifying the right to a police equivalent, i.e. the company of a material and technical act when the law is granted, and the form of an administrative decision when it occurs to refuse to accept the officer’s request.

Interbudgetary credit as a legal form of redistribution of financial resources in the mechanism of budgetary regulation

This article is devoted to a number of issues related to the importance of the method of budgetary lending in the legal mechanism of budgetary regulation. It has been established that in modern conditions, budgetary credit acquires special significance for the federal state, which is the Russian Federation. In 2021, the sub-federal budgets of public law entities are executed in the most difficult economic conditions of the need to overcome the consequences of the spread of coronavirus infection in Russia and the global financial crisis. Given the fact that the ongoing implementation of national projects requires significant expenditures, including at the level of regional budgets, the constituent entities of the Russian Federation are increasingly faced with a significant budget deficit and are increasing public debt to finance it. In the course of the study, various features of budget loans were highlighted, various aspects were studied and the definition of interbudgetary credit was formulated, the key powers of the Federal Treasury in the field of interbudgetary lending were described, the importance of this method for maintaining the stability of the federal state and its subjects was analyzed. It is determined that the Federal Treasury, using the method of interbudgetary lending, ensures the uninterrupted execution of the budgets of the budgetary system of the Russian Federation and state extra-budgetary funds. It is concluded that in modern society budget loans between public law entities play a key role in the process of redistribution of funds in the budget system of the Russian Federation and are one of the backbone forms in the legal mechanism of budget regulation.

The financial condition of selected enterprises from the Świętokrzyskie voivodeship during the COVID-19 pandemic – A survey analysis

Purpose of the study: This article aims to assess the financial condition of selected enterprises from the Świętokrzyskie Voivodeship during the ongoing COVID-19 pandemic. Methodology: The article presents the results of proprietary surveys on the usefulness of the economic entities' cost accounting system to manage their costs in the conditions of the COVID-19 pandemic. These studies were carried out using the Computer-Assisted Web Interview method. Economic entities from the Świętokrzyskie voivodship with an entry in the National Court Register were invited to the survey via email. They were commercial law companies, mainly limited liability companies, joint-stock companies, etc. Main Findings: The main conclusion from the conducted research is the statement that the difficult economic situation of the market sector in Poland does not always translate into the financial condition of enterprises. The common opinion about the financial problems of Polish companies caused by the COVID-19 pandemic turns out to be wrong. The examined economic entities do not struggle with the issue of losing financial liquidity at all. On the contrary, over 40% of them indicated an improvement in the financial result in 2020 compared to 2019. Applications of this study: The results of the conducted research confirm that the COVID-19 pandemic in Poland did not significantly worsen the financial situation of the surveyed business entities; on the contrary, the vast majority of them do not and have had no problems with maintaining financial liquidity. The originality of this study: The analysis of the literature on the subject showed that there is no data on the assessment of the financial condition of enterprises in the conditions of the COVID-19 pandemic, taking into account at the same time the organizational and legal form of the studied entity and the area of ​​its operation.

Principles of performing foreign economic transactions and contracts

In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.

MODERN LEGAL MEANS OF TRANSFER OF INTELLECTUAL PROPERTY RIGHTS

For the development of the national economy, an effective system of legal support of relations is formed, which is formed as a result of transformation of intellectual activity results into innovative products and innovations, introduction of intellectual property rights into economic turnover. Given the expansion and complexity of ways to commercialize intellectual property rights in connection with the acquisition of these rights of various qualities, it is important to study not only the statutory agreements on the disposal of intellectual property rights, but also to develop other legal forms that mediate acts of transfer objects of intellectual property in the field of management. The purpose of the article is to refine the scientific and theoretical provisions on the legal forms of transfer of intellectual property rights in the field of management. The ways of involving intellectual property rights in the economic turnover within the framework of corporate, contractual, mortgage legal relations are revealed. It is established that the specificity of these relations leaves its mark on the legal forms of transfer of intellectual property rights. It has been found that with the complication of economic relations, the spheres and ways of involving intellectual property rights in economic turnover are expanding. Thus specificity of mechanisms of realization of the specified ways of transfer of the rights causes necessity of working out of the legal form adequate to this specificity. It is proved that economic and legal regulation of transfer of intellectual property rights does not provide proper definition and differentiation of legal forms of transfer of intellectual property rights in the organization and implementation of economic activities, which should take into account the broad economic potential of these rights. The study substantiates the types of legal forms of transfer of intellectual property rights in the field of management in the case of these rights as: contribution to the formation of the authorized capital of the business organization, contribution to joint activities (simple partnership); use as a subject of pledge and subsequent alienation of the pledged property right as a result of foreclosure on it. On this basis, a conclusion was made about the expediency of improving the economic and legal regulation of relations in the field of transfer of intellectual property rights in terms of normative definition of types of legal forms of transfer of these rights.

Problems of organizational and legal forms of management in the agricultural sector

The article is devoted to the analysis of some problems of organizational and legal forms of management in the agricultural sector. The main tendencies of development of organizational and legal forms of Ukraine in the aspect of deregulation of entrepreneurial activity and opening of the market of agricultural lands are determined. The role and significance, types, legislative and doctrinal approaches to determining the organizational and legal form of agricultural production are highlighted. On the basis of the analysis of legal literature, national legislation and practice of its application the problems of separate organizational and legal forms of conducting agricultural production (farms, collective agricultural enterprises, etc.) are analyzed. It is concluded that the principle of equality of ownership and management in agriculture is violated in Ukraine. Keywords: organizational and legal forms, business entities, agricultural production, agricultural sector, farms, collective agricultural enterprise