Actual issues of improvement of the legal status of demonstration farms as subjects of agribusiness in Ukraine

Problem setting. It has been known that the use of advanced technological knowledge for running agriculture is to be one of the most effective factors to ensure the growth of agricultural production. To succeed, agribusiness entities must have legal access to the latest achievements in Economics, Management, Technology, Marketing, Accounting, Taxes, Law, Ecology, etc. Therefore, demonstration farms, as areas where modern achievements in agriculture have been displayed, play a significant role in the spread of innovative technologies and practices in agriculture. Nevertheless, the legal framework for demonstration farms activity has not been introduced in Ukraine. Analysis of recent researches and publications. The information base of the current research is not only extended to the current legislation of Ukraine, but also it includes the latest studies of scholars and scientists in the field of Agriculture and Agrarian Law. Target of research is to provide academic research underlying the issue of introduction legal provisions on legal statutes of the demonstration farm into the framework of agrarian legislation on legal statues of agribusiness subjects. Article’s main body. At present, the best international experience of managing demonstration farms as new subjects of agribusiness, which disseminate the innovative experience of agricultural management among other farms, is becoming more and more essential to introduce into the production of agriculture in Ukraine. However, in our country, there is no proper legal framework for the establishment and operation of demonstration farms, which complicates their activities. In this regard, the analysis of the world’s experience in the operation of demonstration farms as a form of application of innovative technologies in agricultural production by agribusiness entities was made. The most relevant issues of the domestic practice of demonstration farms were considered. Further recommendations to enhance the legal status of demonstration farms as special subjects of agribusiness in Ukraine were given. Conclusions and prospects for the development. The article substantiates the feasibility of adopting a law on demonstration farms, which would determine the legal status of such farms, and formulates proposals for the content of the main provisions of the legal status of demonstration farms, which should be enshrined in the proposed law.

Tax Compliance: Approaches to Understanding

The paper is aimed at researching tax compliance from various theoretical points of view. It was determined that at present tax compliance is considered most often in the context of a narrow and wide interpretation of this term. In the first case, we are talking about tax risk management, and in the second— complying with tax laws. In this regard, we can draw a conclusion about an economic and legal understanding of the institution under consideration. However, it should be borne in mind that tax compliance is aimed at implementing an effective tax policy both at the micro level and at the national level. The study of foreign experience led to the conclusion that in domestic practice of tax relations more attention should be paid to the psychological comfort of taxpayers, which will contribute to their more legitimate behavior, as well as successful interaction with tax authorities.The author summarizes that the importance of tax revenues to the budget of any state determines the development of an effective tax policy of the state in order to comply with tax legislation. Understanding of tax compliance is diverse. It is based on either a broad or narrow interpretation of this term, on the emphasis made on either its legal or economic aspect. It can be interpreted as an internal policy of a taxpayer related to the payment of taxes and fees, as well as an assessment of tax risks or compliance with tax legislation by all participants in the relevant relationship. The effectiveness of tax compliance largely depends upon interaction between taxpayers and tax authorities. Achieving a similar effect is possible by studying and using the experience of other countries that provide tax authorities with more functions to advice taxpayers.

‘Digital Transformations’ of Specialty 029 ‘Information, Library and Archival Affairs’

The purpose of the article is to outline modern concepts of digital transformations in librarianship, didactic translation of which into the educational process is relevant to the educational-professional program ‘digital direction’ ‘Web project management, digital content design’ in ‘Information, library and archival affairs.’ Research Methodology. The method of content analysis of scientific publications was used to assess the ‘semantic field’ of modern concepts of activity and scientific research in the field of library and information business. The scientific novelty lies in the justification of filling the educational content of the educational-professional program ‘Web Project Management, Digital Content Design’ in the specialty ‘Information, Library and Archival Affairs’ in accordance with current concepts and areas of digitization of documentary information, library and archival activities in international and domestic practice. Conclusions. The relevance of the educational and professional program ‘Web Project Management, Digital Content Design’, proposed in 2021 within the specialty 029 ‘Information, Library and Archival Affairs’ is obvious in terms of the need for training to provide technological support for the digital transformation of library information and archival activities. Identification of the content of education relevant to the ‘Information Security of Automated Systems’ specialty within Educational and Professional Program ‘digital’ direction, possible by conditionally outlining the complexes of functional specialization in which the activities of the future specialist in the specialty ISAS: document and information resources – information technology – project management – social communications. Filling these components with the content of education should be based on current concepts and areas of digitization of documentary information, library and archival activities in international and domestic practice, relevant to the educational and professional program ‘Web Project Management, Digital Content Design’.

An effective contract as an innovative contour for evaluating the results of a teacher's professional activity in higher school

The purpose of the research is to reveal the world experience of using the effective contract system as an innovative contour for evaluating the results of the professional activity of a teacher in higher education. Results and discussion. The concept of an effective contract has been disclosed and its functions have been defined. The historical roots of the introduction of the effective contract policy abroad and in Russia have been revealed. The points of view on the evaluation of the results of professional activity of a teacher in a higher school abroad have been shown. The main attention has been paid to the comparative analysis of the foreign and domestic practice of effective contracts. The theoretical approaches underlying the development of an effective contract model have been determined, the advantages and prospects of an effective contract in modern realities have been identified.

PROVIDING FREE LEGAL ASSISTANCE TO PERSONS SENTENCED TO IMPRISONMENT IN RUSSIA AND THE USA: A COMPARATIVE ANALYSIS

Статья посвящена исследованию опыта оказания бесплатной юридической помощи осужденным к лишению свободы в США, а также проведению сравнительного анализа данного и отечественного опыта. Целью работы является изучение основных организационных аспектов и правовых основ оказания юридической помощи такой категории граждан, как осужденные, с целью установления закономерностей и выявления возможности использования положительных аспектов указанного опыта в российском законодательстве. Методы, использующиеся при написании статьи: диалектический, анализ, синтез, сравнительно-правовой. В статье последовательно изучается организация оказания бесплатной юридической помощи осужденным и их родственникам в различных регионах (штатах) США. Особое внимание уделяется субъектам оказания помощи, а также специфике отдельных механизмов и особенностей работы организаций по оказанию безвозмездной помощи осужденным. В качестве особенности американской системы оказания правовой помощи автор особенно выделяет предметный (специализированный) подход к вопросам оказания помощи - отдельные организации занимаются оказанием помощи по выбранному узкому кругу вопросов. Исследование российского опыта правовой помощи осужденным позволяет отметить некоторые преимущества. Вместе с тем, анализ проблем, существующих в системе оказания бесплатной юридической помощи осужденным к лишению свободы, позволил сделать вывод о необходимости совершенствования системы юридической помощи в России. В результате работы выявлен положительный опыт, возможный для применения в российском законодательстве. The article is devoted to the study of the experience of providing free legal assistance to those sentenced to imprisonment in the United States, as well as to the comparative analysis of this experience and that available in domestic practice. The purpose of this work is to study the main organizational aspects and legal foundations of providing legal assistance to such a category of citizens as convicts in order to establish patterns and identify the possibility of using the positive aspects of this experience in Russian legislation. Methods used in this study: dialectical method of cognition, analysis, synthesis, methods of comparative law. The article consistently examines the organization of the provision of free legal assistance to convicts and their relatives in various regions (states) of the United States. Great attention is paid to the subjects of assistance, as well as the specifics of individual mechanisms and features of the work of organizations to provide gratuitous assistance to convicts. As a feature of the American system of providing legal assistance, the author especially highlights the subject (specialized) approach to assistance issues - individual organizations are involved in providing assistance on a selected narrow range of issues. The study of the Russian experience of legal assistance to convicts reveals some advantages. At the same time, the analysis of the problems existing in the system of providing free legal assistance to those sentenced to imprisonment made it possible to conclude that it is necessary to improve the system of legal assistance in Russia. As a result of the work, a positive experience was revealed that could be applied in Russian legislation.

Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies

Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows associated with the payment of income tax in the future. The paper formalized two concepts of accounting for deferred taxes in the form of models: temporary and timing differences associated with accounting ideologies. The author ha structured the logic of reflecting deferred taxes on accounting accounts using the balance sheet and “cost” methods. Analysis of foreign experience and domestic practice made it possible to conclude that there are controversial issues on the assessment of deferred taxes in reporting, including at present value. Also, the author revealed discrepancies in Russian Accounting Standard (PBU) 18/02 which were conceptually different from a similar international standard and conflicting with it in a number of theoretical and methodological positions. The research results are aimed at scientific and practical workers in the field of financial accounting, taxation and audit.

ASSESSMENT OF THE ACOUSTIC EXPOSURE ON INDUSTRIAL WORKERS

Practical experience in the assessment of occupational risk from exposure to excessive noise levels allows us to identify a number of problems. The main ones are the lack of adequate information about the levels of impacting noise and full control of the effects from the health side. The analysis of international experience indicates the need to introduce new approaches to monitoring noise levels into domestic practice, including using individual monitoring devices that minimize the contribution of uncertainties; and identification of the realized effects of its impact, including mandatory audiometry when applying for a job and annual monitoring of the dynamics of hearing changes; evaluation of the effectiveness of the applied PPE in real production conditions.

The development of domestic agroreclamation sphere through the prism of institutional and organizational transformations

Based on the study of the processes of organizing the management of land reclamation activities that took place in domestic practice during the XX– beginning of the XXI centuries, the main directions of the transformation of the land reclamation sphere, which had both positive and negative content in the context of ensuring its sustainable development, are shown. Special attention is paid to the analysis of the consequences of the market transformation of this sphere, which took place in the 1990s. In this context, the main tasks of ensuring the sustainable development of domestic land reclamation are identified, the solution of which will allow it to successfully adapt to changing environmental conditions.

Administrative-legal regulation of proactive forms of public administration: current state and prospects

This article examines the legal regulation of proactive form of exercising administrative activity. In the domestic practice, proactive activity became widespread in 2019–2020. Leaning on the analysis of scientific literature, the author underlines that the content of the principle of proactivity, defined in the existing normative legal acts, reflects the well-known scientific approaches. As a result of the content analysis of normative legal acts, the conclusion is drawn that the principle of proactivity is currently applied in the spheres of social security, public health, tax administration, and state control. The author offers to extend application of the principle of proactivity to the spheres of enforcement of public order, uninterrupted supply of public utilities, and road management. The article summarizes the provisions of legal acts that regulate proactive administrative activity and proposes the structure of elements of its legal consolidation. Among the elements that should be defined by law, the author suggests to include the subjects and objects of activity, as well as the content of administrative action, including technologies and instruments that ensure proactive administrative impact. The normative legal acts that may establish the corresponding elements are the administrative regulations for ensuring state (municipal) services. At the time of carrying out the research, out of 103,000 administrative regulations effective on the regional and municipal levels, only 575 ( 0.6%) indicate the ability or inability of proactive rendering of services. The conclusion is made that in the future the number of such legal acts would increase.

Between rights and values. On the polish noncompliance with the Istanbul convention

Data provided by the Police of the Republic of Poland reveal that nearly 250,000 persons are affected by domestic violence annually. Between 400 and 500 women die as a result thereof. The Council of Europe Convention on preventing and combating violence against women and domestic violence of 2011 (Istanbul Convention) is a result of joint efforts undertaken by European States in order to protect women and other victims of domestic violence. The paper elaborates on the impact of the Istanbul Convention on the domestic practice in the Republic of Poland. The aim of this part is to outline the practical importance of the treaty. I present amendments made to the Polish legal system since ratification of the Treaty and discuss the impact of the Istanbul Convention on the Polish legal system, and practice. The paper discusses the findings of the research against the theoretical background, by use of the main assumptions of Integrated Theory by Oona Hathaway.