ANALYSIS OF THE GEOECOLOGICAL SITUATION IN KALUSH: CURRENT SITUATION AND WAYS OF SOLVING THE PROBLEM

Careless economic activity of chemical and mining enterprises of the Kalush-Holyn potassium salts deposit has caused ecological disbalance in a subsurface rock layers. This caused a technogenic disaster in Kalush such as the intensification of dangerous geological processes: flooding and waterlogging of lands, intensification of karst and suffusion processes, deterioration of groundwater and surface water. The study results of the geoecological situation in Kalush using research reports’ materials of the specialized state enterprises and relevant thematic maps; and interpretation of remote sensing data are higlighted in the article. Comprehensive map of the geoecological situation of Kalush was developed in order to visualize the processes associated with the deformation of the earth’s surface in the area of Kalush and other negative phenomena that must be taken into account when planning the development of the city.

Income formation of hunting farms of Zaporizhia region

The relevance of the study of the dynamics and structure of income of hunting farms in the region. It is determined that this study is one of the main tasks of the analysis of enterprise income. The classification and structure of incomes of hunting farms are given. The dynamics in the formation of the number of users of hunting lands of Zaporizhia region and their structure in terms of state enterprises, public organizations and private enterprises are analysed. There is a tendency to reduce the area of hunting grounds in state farms and public organizations and increase – in private enterprises. An analysis of the financial performance of hunting farms in general, which showed that the level of cost recovery income in the Zaporizhia region among other regions of Ukraine is one of the highest. A similar analysis in terms of different organizational forms of hunting management showed the lowest level of cost recovery for users who belong to other private and public hunting organizations. In 2019 it was 55.9 % compared to 63.8 % in the organizations of the Ukrainian Society of Hunters and Fishermen and 74.4% in the enterprises of the State Forest Agency of Ukraine. The structure of sources of income of hunting farms is given, among which the main ones are income from the sale of licenses for hunting animals, sale of shot cards for fur, sale of shot cards for game birds, sponsorship, and other income. The dynamics of the total number and number of captured wild animals by their different species is analysed. It is shown that the most significant share of income of hunting farms in Zaporizhia region is provided by the number of ungulates, which remains low in the region. During the period from 2015 to 2019, it decreased from 52 to 19 animals. It is established that the formation of income of hunting farms is influenced by the following negative factors: high level of poaching, shadow component of the economy, imperfection of the legal framework and statistical reporting, reduction of hunting grounds, reduction of ungulates, insufficient number of qualified specialists. The study found that the almost complete lack of state support for the hunting industry has led to a decrease in the interest of hunting land users in the efficient and rational use of natural resources of the region.

Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations

The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounting for lease transactions were the provisions of P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17, IFRS 16. In the study used such techniques as comparison, l, time series, structural -dynamic and coefficient analysis. The essence of the concept of "lease" is clarified on the basis of a comparative analysis of its various definitions given in international, national standards of accounting and financial reporting for business entities, public sector entities, as well as in other regulations. The conceptual model of rent accounting for P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17 and IFRS 16 is considered, the problematic aspects of its application in the accounting practice of domestic state enterprises are identified. Discussion issues concerning the application of the provisions of IAS 17 are highlighted, which include: the lack of a financial component in rental costs; lack of information in the financial statements about lease obligations not incurred by the company; Insufficient information in the financial statements about the existence of the asset to which the lessee has the right to use. The results of the study are to identify the key problems of the lease accounting model in accordance with IAS 17 for state-owned enterprises and make suggestions for their solution. Recommendations for assessing the impact of the lease accounting model in accordance with IFRS 16 on the financial statements of the lessee have been developed. The main directions of elimination of obstacles to the implementation of IFRS in the domestic accounting practice concerning the lease operations of state-owned enterprises are identified.

PERLINDUNGAN HUKUM BAGI PEMBELI TANAH YANG KEHILANGAN HAK AKIBAT JUAL BELI ATAS TANAH YANG PERNAH MENJADI OBJEK SENGKETA PENGADILAN TATA USAHA NEGARA [LEGAL PROTECTION FOR LAND BUYERS WHO LOSE RIGHTS AS A RESULT OF THE SALE AND PURCHASE OF LAND THAT WAS ONCE AN OBJECT OF A DISPUTE IN THE STATE ADMINISTRATIVE COURT]

<p>The land was the state's authority to govern the giving and use of land to the people so that the land would be used for the greatest measure of civic prosperity requiring a sure law and protection of the law among peoples. While wisdom regarding land civilty governed by the state exists in reality often does not establish order and certainty of law. For example the case example on ruling Supreme Court number 658 PK/Pdt/2017 in the two hedges of the same land as the different rights, Dirman was using the building rights and John as his property which turned John's property into an object of dispute at the State Enterprises Court. How can legal protection be provided for land buyers who lost their rights through land sale that was once an object of national governance court dispute at the State Enterprises Court? How would the deed of ownership of the deed of the land deed be formed between bacce and Gunadi and Gunadi and John? The authors examine the problem using normative legal methods and use interviews as backup data. Studies reveal that legal protection is obtained if land buyers can prove their rights in court and Land deed deed official only responsible for the purchase papers made between Gunadi and John because they were consciously created that the land was in dispute over the state governance court.</p><p><strong>BAHASA INDONESIA ABSTRACT:</strong></p><p>Tanah merupakan kewenangan Negara untuk mengatur pemberian dan penggunaan tanah kepada masyarakat agar tanah dimanfaatkan bagi pencapaian sebesar-besar kemakmuran rakyat dengan tuntutan kepastian hukum serta perlindungan hukum antar masyarakat. Meskipun kebijaksanaan mengenai kemanfaatan tanah yang diatur oleh negara ada tetap saja dalam realita sering tidak terjadinya ketertiban dan kepastian hukum. Seperti contoh kasus pada Putusan Mahkamah Agung Nomor 658 PK/Pdt/2017 yaitu terbitnya dua sertipikat atas tanah yang sama dengan hak yang berbeda, Dirman Pardosi dengan Hak Guna Bangunan dan John dengan Hak Miliknya yang ternyata tanah milik John sedang menjadi objek sengketa di PTUN. Bagaimana bentuk perlindungan hukum bagi pembeli tanah yang kehilangan hak akibat jual beli atas tanah yang pernah menjadi objek sengketa PTUN? Bagaimana bentuk tanggung jawab PPAT terhadap akta jual beli yang dibuat antara Bacce dengan Gunadi dan Gunadi dengan John Tandiari? Penulis meneliti masalah tersebut dengan menggunakan metode hukum normatif dan menggunakan wawancara sebagai data penunjang. Hasil penelitian mengungkapkan bahwa perlindungan hukum akan didapatkan jika pembeli tanah dapat membuktikan hak mereka di Pengadilan dan PPAT bertanggung jawab hanya pada akta jual beli yang dibuat antara Gunadi dan John karena dibuat secara sadar bahwa tanah sedang dalam sengketa PTUN.</p>

Return to the Past

Chapter 15 analyzes ethnographic data that suggests many people in postsocialist countries, particularly those who lived in rural areas, felt that their lives were moving backward following transition. It shows that many were forced to return to subsistence agriculture and pastoral herding as rural state enterprises collapsed through privatization and as state job guarantees disappeared. The chapter explores how the flaws of privatization led to the substantial growth of informal economies and examines the new phenomenon of homelessness in societies where all had previously been guaranteed a home. In analyzing homelessness, it shows how the dissolution of state-support networks caused those without individual support networks to be “thrown away,” many of whom would end up living on the street in the clutches of alcoholism. The chapter considers nostalgia for past systems by those who cannot compete in a market economy, generally the elderly or members of marginalized groups.

On the Issue of Alloying and Modification of Alloys: Using the Waste Products for Creation of Novel Materials

At the large and powerful industrial (private or state) enterprises of the world, particularly, Kazakhstan, RF, and some other post-Soviet (and not only) countries, the products are manufactured using obsolete technologies with high wastes’ generation. At that, the storage and warehousing are unorganized and technically unreasonable (wastes of different chemical compositions and hazard class are mixed) that does not allow their further efficient recycling. Increased processing of many industrial and household wastes is not only economical, but also considerably improves the environmental situation, significantly reduces the consumption of natural raw materials, and reduces the use of scarce lands for waste storage [1]. The authors of this article carried out a literary review on this topic and attempted to use microsilica, as a waste of silicon production, to create new materials with special properties. This refers to the field of experimental study of structures, phases, structural components for understanding the processes of alloying, modification, diffusion, etc. Understanding physical thinking from the metal physics point of view in the study of the nature and kinetics of the phase transformations, alloying, and modification processes enables using the physical research methods to solve research and technological problems in metallurgy and materials science in order to predict and change the required set of properties. The method of research in this article is electron microscopy as the simplest and fastest method of obtaining information about the microstructure, elemental composition, and distribution of components in the bulk.

Prospects for South Africa to end-2021

Subject Prospects for South Africa to end-2021. Significance By mid-2021, President Cyril Ramaphosa had gained the upper hand over factional rivals within the ruling ANC. His government also benefitted from unexpected improvements in economic metrics, largely due to a spike in commodity prices. Nevertheless, key challenges remain unresolved: high unemployment, undperforming state enterprises and a perilous fiscal position.

Possibilities of project management of professional responsibility of a civil servant

Важным фактором достижения стабильного развития страны является грамотное кадровое обеспечение ее управленческого аппарата, а также соответствующих государственных предприятий, учреждений и организаций. Можно констатировать тот факт, что организация деятельности общегосударственного масштаба должна быть упорядочена, иметь, так сказать, «базовые эталоны», которые позволяют контролировать процесс кадрового обеспечения, устанавливая его соответствие заданным параметрам и выявляя возможности для его дальнейшего совершенствования. В литературных источниках прямо отмечается, что система работы с персоналом строится и внедряется на основе принципов такой работы. Можно отметить, что публичное управление осуществляется большим количеством государственных служащих, которые занимают различные по своему назначению и уровню компетенции должности в многочисленных государственных структурах, что тем более обусловливает необходимость определения единых критериев для кадрового обеспечения. Задача проектного управления – эффективная работа правительственных кадров, их профессиональное и социальное развитие ради качественного выполнения правительственных задач. Целью работы является анализ возможностей проектного управления профессиональной деятельностью госслужащего. An important factor in achieving a stable development of the country is the competent staffing of its management apparatus, as well as the relevant state enterprises, institutions and organizations. It can be noted that the organization of activities of a national scale should be streamlined, have, so to speak, «basic standards» that allow you to monitor the process of staffing, establish its compliance with the specified parameters and identify opportunities for its further improvement. Literary sources explicitly note that the system of working with personnel is built and implemented on the basis of the principles of such work. It can be noted that public administration is carried out by a large number of public servants, who occupy positions of different purpose and level of competence in numerous state structures, which makes it necessary to define common criteria for staffing. The task of project management is the effective work of government personnel, their professional and social development for the sake of high-quality execution of government tasks. The purpose of the work is to analyze the possibilities of project management of the professional activities of the civil servant.