INTERNATIONAL EXPERIENCE IN COORDINATING THE ACTION OF LAW ENFORCEMENT AGENCIES

The article researched international experience in coordinating the action of law enforcement agencies in modern international law. It is stated that, enforcement agencies are those institutions that enforce the laws, including election-related laws. Enforcement аs an important integrity mechanism as it deters those who might be interested in subverting the system as well as identifies and punishes those who have broken the law. The responsibilities for enforcing laws and codes are usually divided among different agencies, depending on the nature and severity of the problem. Initial investigations may start with the oversight agency, but can be referred to an enforcement agency if it was determined that legal enforcement was required. For example, potential criminal cases uncovered during a routine audit can be referred to the justice system. If the prosecuting authorities decide to pursue the case, they could charge and prosecute the alleged perpetrator, with a court pronouncing sentence if the defendant were found guilty. Jurisdictionally, there can be an important difference between international law enforcement agencies and multinational law enforcement agencies, even though both are often referred to as «international», even in official documents Effective enforcement requires a functioning legal system and a respect for the rule of law. An important factor in maintaining integrity in enforcement is the independence of the judiciary, as justice is supposed to be administered fairly, equally and impartially. The prevention, investigation and cessation of international and many domestic crimes, as well as the prosecution of those responsible for their commission, are not it is always possible alone, without the help of other states and international organizations. Achieving this goal requires states not only to proclaim unilateral declarations of intent, participation in the signing international treaties and the activities of international institutions, but also the actual implementation of joint and agreed activities aimed at combating transnational and domestic organized crime.

Foreign Experience of Legal Support Privatization and the Possibility of its Use in Ukraine

Successful examples of legal support privatization in a number of developed foreign countries are analyzed. In particular, the main attention was paid to the analysis of the experience of legal support privatization in developed and democratic countries of North America and Western Europe. The possibility and peculiarity of the procedure of introduction of specific forms and methods of legal support of the processes related to privatization in Ukraine are established. It is stated that privatization is one of the most significant phenomena both in the economy of a particular state and in society as a whole. It is noted that the proper legal enforcement and support of all privatization-related processes determine whether the economic development and prosperity of the state will take place, or, conversely, it will decline and suffer significant losses. It is noted that in connection with the gradual rapprochement of Ukraine with European states and their standards, the problem of inventing the most appropriate and relevant privatization of certain state or municipal enterprises is becoming more acute. At the same time, researchers prefer to conduct a qualitative analysis of the processes of privatization of state property that has taken place in the past in more detail, based on certain newly discovered facts. Among other things, it is considered necessary to check whether the rights, freedoms and legitimate interests of citizens, as well as the state, have been violated during the privatization process.Keywords: Privatization Legal Support; Implementation; Effective Activity; Qualitative Regulation; Research of Processes and PhenomenaPengalaman Asing Dalam Privatisasi Dukungan Hukum dan Peluang Penerapannya di Ukraina AbstrakContoh sukses privatisasi dukungan hukum di sejumlah negara maju asing dianalisis. Secara khusus, perhatian utama diberikan pada analisis pengalaman privatisasi dukungan hukum di negara-negara maju dan demokratis di Amerika Utara dan Eropa Barat. Kemungkinan dan kekhasan prosedur pengenalan bentuk khusus dan metode dukungan hukum dari proses yang terkait dengan privatisasi di Ukraina ditetapkan. Disebutkan bahwa privatisasi adalah salah satu fenomena paling signifikan baik dalam perekonomian suatu negara tertentu maupun dalam masyarakat secara keseluruhan. Penegakan hukum yang tepat dan dukungan dari semua proses terkait privatisasi menentukan apakah pembangunan ekonomi dan kemakmuran negara akan berlangsung, atau sebaliknya, akan menurun dan menderita kerugian yang signifikan. Sehubungan dengan pemulihan hubungan Ukraina secara bertahap dengan negara-negara Eropa dan standar mereka, masalah menciptakan privatisasi yang paling tepat dan relevan dari perusahaan negara bagian atau kota tertentu menjadi lebih akut. Pada saat yang sama, peneliti lebih memilih untuk melakukan analisis kualitatif terhadap proses privatisasi barang milik negara yang telah terjadi di masa lalu secara lebih rinci, berdasarkan fakta-fakta tertentu yang baru ditemukan. Antara lain, dipandang perlu untuk memeriksa apakah hak, kebebasan, dan kepentingan sah warga negara, serta negara, telah dilanggar selama proses privatisasi.Kata Kunci: Dukungan Hukum Privatisasi; Pelaksanaan; Kegiatan Efektif; Regulasi Kualitatif; Penelitian Proses dan Fenomena. Зарубежный опыт правового обеспечения приватизации и возможность его использования в УкраинеАннотацияПроанализированы успешные примеры правового обеспечения приватизации в ряде развитых зарубежных стран. В частности, основное внимание было уделено анализу опыта правового обеспечения приватизации в развитых и демократических странах Северной Америки и Западной Европы. Установлены особенность процедуры введения конкретных форм и методов правового обеспечения процессов, связанных с приватизацией в Украине. Констатировано, что приватизация является одной из наиболее значимых явлений как в экономике конкретного государства, так и в обществе в целом. От надлежащего правового обеспечения и сопровождения всех связанных с приватизацией процессов зависит будет ли происходить экономическое развитие и процветание государства, или же наоборот она испытывает упадок и получит существенные убытки. В связи с постепенным приближением Украины к европейским государствам и их стандартов, все более остро встает проблема изобретение наиболее уместного и актуального проведения приватизации определенных государственных или коммунальных предприятий. Вместе с тем, исследователи предпочитают более детализировано, опираясь на определенные вновь открывшиеся факты, провести качественный анализ тех процессов приватизации государственной собственности, которые произошли в прошлом. Среди прочего, признается необходимым проверить, не были ли нарушены при проведении приватизации права, свободы и законные интересы граждан, а также интересы государства.Ключевые слова: приватизация, правовое обеспечение, эффективная деятельность, качественная регламентация, исследования процессов и явлений

Food Marketing to Children in Iran: Regulation that Needs Further Regulation

Increased exposure to advertising of unhealthy food products is one of the main risk factors for the increased prevalence of childhood obesity and non-communicable diseases. This scoping review aimed to investigate the characteristics and effects of food advertisements targeted at children in Iran and review the existing regulations on food marketing targeted at children in the country. In this study, we searched Web of Science, Scopus, PubMed, Google, and Google scholar, in addition to Iranian scientific search engines, including Iranian Research Institute for Information Science and Technology (Iran.doc), Scientific Information Database (SID), Iranmedex, Magiran, and Civilica up to December 2020 to find any literature about food marketing to children in Iran and current related regulations and policies in the country. A total of 23 eligible studies were selected for this review. Most of the studies had focused on television as the media to assess. The main food products advertised with reference to children included: Salty snacks, including cheese puffs, chips, cheese fish snacks, puffed corn, and sweet snacks such as ice creams, cakes/biscuits/cookies and candies, beverages/drinks/soft drinks/fruit juices, dried fruits and fruit rolls, and chocolates. Strategies that most commonly used in marketing foods to children in Iran were emotional appeals, misleading messages/claims, use of music and known characters to children, as well as conveying happiness and/or security. The main reported violation of food regulations included using obese children, either as consumers or presenters of the product. In Iran the advertising of unhealthy food products for the general population is banned; however, it is weakly implemented. There are a limited number of regulations that have addressed children explicitly in this regard. The main barriers identified in partial implementation of regulations included weakness in scientific criteria, legal enforcement guarantee, poor intersectoral collaboration, inadequate infrastructures, and poor monitoring. Policies and regulations in food marketing need to clearly address children as an important audience. It is suggested future policies focused on children cover all forms of food marketing and consider all types of persuasive food marketing strategies targeted at children.

Impact of Macro and Micro Governance Structures on Earnings Management

<p><b>This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. However, most of the studies on earnings management have been single country studies that have focussed only on micro variables as all firms within the samples examined have been subject to the same interplay of macro economic, legal, cultural and institutional frameworks. This study addresses this gap in the literature by using a sample of 156,906 firm year observations from 63 countries over the period 1998-2007 to examine the role of thirteen micro and macro variables in determining earnings quality.</b></p> <p>The macro variables studied include legal enforcement, political system, and control of corruption, culture and adoption of IFRS. Earnings management is estimated using the modified Jones model (Dechow et al. 1995) in a cross section (DeFond and Jiambalvo 1994; Francis et al. 1998).</p> <p>The results of the study indicate that macro and micro level variables have a strong impact on earnings management behaviour and thus earnings quality. The limits imposed by a country's legal, cultural and institutional setting on managerial discretionary accruals choices, strongly impact the quality of reported earnings. Future research on earnings management should therefore control both micro and macro level variables.</p>

Impact of Macro and Micro Governance Structures on Earnings Management

<p><b>This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. However, most of the studies on earnings management have been single country studies that have focussed only on micro variables as all firms within the samples examined have been subject to the same interplay of macro economic, legal, cultural and institutional frameworks. This study addresses this gap in the literature by using a sample of 156,906 firm year observations from 63 countries over the period 1998-2007 to examine the role of thirteen micro and macro variables in determining earnings quality.</b></p> <p>The macro variables studied include legal enforcement, political system, and control of corruption, culture and adoption of IFRS. Earnings management is estimated using the modified Jones model (Dechow et al. 1995) in a cross section (DeFond and Jiambalvo 1994; Francis et al. 1998).</p> <p>The results of the study indicate that macro and micro level variables have a strong impact on earnings management behaviour and thus earnings quality. The limits imposed by a country's legal, cultural and institutional setting on managerial discretionary accruals choices, strongly impact the quality of reported earnings. Future research on earnings management should therefore control both micro and macro level variables.</p>

Impact of Macro and Micro Governance Structures on Earnings Management

<p>This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. However, most of the studies on earnings management have been single country studies that have focussed only on micro variables as all firms within the samples examined have been subject to the same interplay of macro economic, legal, cultural and institutional frameworks. This study addresses this gap in the literature by using a sample of 156,906 firm year observations from 63 countries over the period 1998-2007 to examine the role of thirteen micro and macro variables in determining earnings quality. The macro variables studied include legal enforcement, political system, and control of corruption, culture and adoption of IFRS. Earnings management is estimated using the modified Jones model (Dechow et al. 1995) in a cross section (DeFond and Jiambalvo 1994; Francis et al. 1998). The results of the study indicate that macro and micro level variables have a strong impact on earnings management behaviour and thus earnings quality. The limits imposed by a country's legal, cultural and institutional setting on managerial discretionary accruals choices, strongly impact the quality of reported earnings. Future research on earnings management should therefore control both micro and macro level variables.</p>

Impact of Macro and Micro Governance Structures on Earnings Management

<p>This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. However, most of the studies on earnings management have been single country studies that have focussed only on micro variables as all firms within the samples examined have been subject to the same interplay of macro economic, legal, cultural and institutional frameworks. This study addresses this gap in the literature by using a sample of 156,906 firm year observations from 63 countries over the period 1998-2007 to examine the role of thirteen micro and macro variables in determining earnings quality. The macro variables studied include legal enforcement, political system, and control of corruption, culture and adoption of IFRS. Earnings management is estimated using the modified Jones model (Dechow et al. 1995) in a cross section (DeFond and Jiambalvo 1994; Francis et al. 1998). The results of the study indicate that macro and micro level variables have a strong impact on earnings management behaviour and thus earnings quality. The limits imposed by a country's legal, cultural and institutional setting on managerial discretionary accruals choices, strongly impact the quality of reported earnings. Future research on earnings management should therefore control both micro and macro level variables.</p>

Several Theses in Support of an Integrative Understanding of the Administrative Process

An Author’s approach to substantiating the concept of an integrative understanding of the administrative process as a combination of two components is proposed: the executive administrative process and the judicial administrative process. The approaches that have developed in domestic legal science are refuted, according to which the legal process can take place only in the administration of justice, only in the resolution of disputes and in the presence of at least two disputing parties, and the administrative process is identified with administrative proceedings. Based on the interpretation of the norms of the Constitution of the Russian Federation, the article shows that each of the three branches of state power: legislative, executive and judicial, has its own procedural form of functioning. Such a procedural form of exercising executive power, according to the Author, is an extrajudicial (executive) administrative process. Examples are given that show the existence of a common algorithm for resolving administrative cases by both administrative-public bodies and courts, which indicates a single procedural nature of the corresponding types of judicial and extrajudicial activities and the absence of fundamental differences between them. The conclusion is substantiated that the legal enforcement process is the activity of the competent authorities to resolve any categories of individual legal cases, and the legal procedural procedure is the procedure for carrying out such activities, in connection with which they are related to each other as content and form. The Author concludes that the law enforcement process carried out by public administrative bodies, both positive and jurisdictional, can be characterized as an administrative process and is not, in contrast to administrative proceedings, a kind of administrative procedure. Administrative proceedings are considered as a meaningful category of executive administrative process, namely, as an activity for the consistent, stage-by-stage resolution of an administrative case. The close relationship and interdependence of executive and judicial administrative processes are shown, the presence of which indicates that these two types of process are constituent parts of a single whole - the administrative process as a general procedural category, in connection with which it is possible to properly construct and systematize the administrative procedural legislation of the Russian Federation.

Development of international law on intellectual property and the legislative reforms in Ukraine

This article provides an empirical approach of the international states for the development of international law on intellectual property that can further assist for the Ukraine’s legislative reforms in the domain of intellectual property. The significant concerns and opportunities for strengthening intellectual property rights and legal enforcement on the way to European incorporation have been discussed extensively. The findings of the research assist to apply established methods to law and particular government policy on intellectual property implementation.