Browse
Recent Submissions
Item ПРО ОБЛІК ВІРТУАЛЬНИХ АКТИВІВ В УКРАЇНІ. ON ACCOUNTING OF VIRTUAL ASSETS IN UKRAINE(2022) КОВАЛЬОВА, Тетяна Володимирівна; KOVALOVA, Tetiana; ХОРОШИЛОВА, Ірина Олександрівна; KHOROSHYLOVA, IrynaУ статті детально розглянуто проблеми ринку віртуальних активів. Проаналізовано низку питань стосовно відображення в обліку інформації про криптовалюту, важливість залучення віртуальних активів у володіння низкою суспільно значимих підприємств, а також фізичними особами. Здійснено ґрунтовні спеціалізовані дослідження віртуальних активів у частині облікових аспектів. Відображення інформації про ці активи на рахунках обліку є досить складним, потрібні певні зміни за для забезпечення можливості дотримання принципів бухгалтерського обліку стосовно цих активів. The paper examines the problems of the virtual assets market in detail. As is well known, crypto currency as one of the types of virtual assets by its nature has an autonomous, decentralized, cross-border nature, does not have a jurisdictional attachment and a defined issuer. In general, the use of crypto currencies is a new state-of-the-art way of making payments in e-commerce. However, there is no clear understanding of virtual assets and established classification, and the terminological apparatus needs to be clarified in the economic and legal aspect. Therefore, for the virtual economy and virtual currency, it is necessary to provide some clarification to the commonly used definition. Accordingly, the author analyzed a number of issues related to the display of information about crypto currency in accounting, the importance of involving virtual assets in the ownership of a number of socially significant enterprises, as well as individuals. To achieve this goal, we have conducted thorough specialized research of virtual assets in terms of accounting aspects. The reflection on accounting accounts will depend on the type of activity and the area of accounting of such assets. Displaying information about these assets in accounting accounts is quite complex, certain changes are required to ensure compliance with accounting principles for these assets. Our research found that there are a significant number of significant areas that require further research, including the disclosure of virtual assets in financial statements and the detailed examination of these assets as part of inventory. The proposed sub-accounts should be included in the working plan of accounts of the enterprise and reflected in the Order on the accounting policy. "Virtual assets" should be highlighted as a separate section (or subsection). It should prescribe the accounting of receipts and movements of these assets, methods of their evaluation and primary documents that can be used in their accounting.Item СУЧАСНИЙ СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ ПІДПРИЄМСТВ ХАРЧОВОЇ ПРОМИСЛОВОСТІ УКРАЇНИ. CURRENT STATE AND DEVELOPMENT PROSPECTS OF UKRAINE’S FOOD INDUSTRY(2022) ГОЛЮК, Вікторія Ярославівна; HOLIUK, Viktoriia; МЕГЕЛЬ, Христина Олександрівна; MEHEL, KhrystynaУ статті проаналізовано сучасний стан ринку харчової промисловості та діяльності підприємств, визначено їх рівень рентабельності. Досліджено динаміку обсягів виробництва та реалізації харчової продукції впродовж 2016-2021 рр. Охарактеризовано основні проблеми, які гальмують розвиток підприємств харчової промисловості протягом останніх років, а також проблеми, які виникли на фоні політичних подій та вторгнення росії в Україну. Визначено тенденції та драйвери розвитку харчової промисловості, а також перспективні шляхи розвитку в сучасних умовах функціонування. The food industry is one of the most important industries for the country's economy and is able to ensure the competitiveness ofUkrainian food products on the international market. The purpose of the paper is to research current state and development prospective of the state of the food industry in Ukraine.The study has brought the following results. It was determined that the food industry occupies the first place in terms of the volume of products sold, on a par with metallurgical production. After analyzing the dynamics of production volumes, it was determined that the food industry provides high rates of production growth, but a decline in production is observed for certain types of products, namely, butter, margarine, sauces, flour, bakery and pasta products. It was determined that the main share of the market belongs to large manufacturers who have a developed sales network and offer consumers a wide range of products. It was determined that the level of profitability of food industry enterprises is low, in recent years there has been a negative trend of the anticipatory growth of production costs over the rate of profit growth. In modern conditions, in addition to the traditional factors that destabilize the development of the food industry, challenges caused by the consequences of the pandemic were added, and later, domestic enterprises faced new problems due to the war. Russia's invasion of Ukraine led to the suspension of some food industry enterprises due to hostilities. The stoppage of Ukrainian exports after the beginning of the conflict pushed up the food price index. A promising direction for the development of the food industry of domestic enterprises is adapted to modern conditions, expansion and search for new sales markets, as well as improvement of product quality. The food industry has a great impact on the country's economy and the volume of revenues for the budgets of various levels. Given the high saturation of the market, manufacturers of food products must win the trust of buyers and fight for the consumer's choice. Therefore, the main task for domestic enterprises is to determine new directions, means and stages of implementation of the foreign economic strategy, with the aim of optimizing the activities of enterprises.Item ЗАВДАННЯ ПАТРУЛЬНОЇ ПОЛІЦІЇ ДЛЯ ПРОФІЛАКТИКИ ПРАВОПОРУШЕНЬ. TASKS OF THE PATROL POLICE FOR CRIME PREVENTION(2022) КРОЙТОР, Олександр Миколайович; KROITOR, OleksandrУ статті на підставі аналізу вітчизняного законодавства здійснено характеристику завдань підрозділів патрульної поліції стосовно профілактики правопорушень. Запропоновано у відомчих нормативно-правових актах закріпити завдання профілактики адміністративних та кримінальних правопорушень. Відзначено, що завдання патрульної поліції як суб’єкта профілактичної діяльності, беручи до уваги загальні завдання профілактики правопорушень, доцільно поділити на дві групи ‒ завдання щодо виявлення та усунення причин і умов усієї сукупності правопорушень (чи окремих груп) та завдання здійснення профілактичного впливу на конкретну особу (кола осіб), яка схильна до вчинення делікту чи розпочала його вчинювати (вчинила). The paper, based on the analysis of domestic legislation, characterizes the tasks of the patrol police units in terms of crime prevention. The patrol police is considered one of the main units that performs tasks related to the prevention of criminal and administrative offenses, based on the norms of legislative and bylaw regulations. However, it should be noted that these norms have not yet acquired a systemic nature, with the help of which it would be possible to fully regulate the performance of the tasks of the patrol police in terms of crime prevention. This factor and certain shortcomings of the law enforcement activities of the patrol police actualize the research of such tasks. The tasks of the patrol police as a subject of preventive activities, taking into account the general tasks of crime prevention, it is advisable to divide them into two groups - the task of identifying and eliminating the causes and conditions of the entire set of offenses (or individual groups) and the task of exerting a preventive influence on a specific person (circles persons) who is inclined to commit a tort or has started to commit it (has committed it).Item МЕТОДОЛОГІЧНІ ПІДХОДИ ДО ДІАГНОСТИКИ ТА ОЦІНЮВАННЯ ЙМОВІРНОСТІ БАНКРУТСТВА ПІДПРИЄМСТВ. METHODOLOGICAL APPROACHES TO THE DIAGNOSTIC AND ASSESSMENT OF THE PROBABILITY OF BUSINESS BANKRUPTCY(2022) ПЕТИК, Любов Орестівна; PETYK, Liubov; ПІСЯК, Михайло Зеновійович; PISIAK, MykhailoУ статті узагальнено та систематизовано методологічні підходи до прогнозування фінансового стану підприємств із позиції можливого банкрутства. Досліджено класифікацію методів діагностики кризового стану та розглянуто стадії кризи. Проаналізовано сучасну практику застосування зарубіжних моделей діагностики ймовірності загрози неплатоспроможності суб’єктів підприємницької діяльності з виявленням їх переваг і недоліків. Сформульовано рекомендації з удосконалення підходів до оцінювання вірогідності банкрутства національних підприємств із використанням зарубіжних методик, спрямовані на підвищення об’єктивності результатів такого оцінювання. Methodological approaches to forecasting the financial state of enterprises from the point of view of possible bankruptcy are generalized and systematized. The classification of crisis diagnosis methods was studied and the stages of the crisis were considered. The modern practice of using foreign models for diagnosing the probability of the threat of insolvency of business entities is analyzed, with the identification of their advantages and disadvantages. Recommendations for improving approaches to assessing the probability of bankruptcy of national enterprises using foreign methods have been formulated, aimed at increasing the objectivity of the results of such an assessment. An algorithm for diagnosing and assessing the probability of bankruptcy for Ukrainian enterprises is proposed. It was also determined that foreign models should not be used for Ukrainian enterprises, because they will not give a reliable result. This is due to the instability of the Ukrainian macroeconomic environment. Tereshchenko's model should be used for Ukrainian enterprises.Item АВТОРСЬКЕ ПРАВО У МІЖНАРОДНОМУ ПРИВАТНОМУ ПРАВІ: ЗАХИСТ, ОБ’ЄКТИ, ВИДИ. COPYRIGHT IN PRIVATE INTERNATIONAL LAW: PROTECTION, OBJECTS, TYPESCOPYRIGHT IN PRIVATE INTERNATIONAL LAW: PROTECTION, OBJECTS, TYPES(2022) БАКАЙ, Юлія Юріївна; BAKAI, Yuliia; ГУДЗЕНКО, Юлія Олександрівна; HUDZENKO, YuliiaУ статі викладено дослідження проблеми захисту та охорони прав авторського права в міжнародному приватному праві. Зазначено, що питання захисту та охорони авторського права в сучасному світі є дуже актуальним і наразі не досконало вирішеним. Здійснено аналіз міжнародних договорів, учасницею яких є Україна. Зокрема, досліджено норми Бернської конвенції про охорону літературних і художніх творів 1886 р., Всесвітньої Женевської конвенції про авторське право 1952 р., Договору Всесвітньої організації інтелектуальної власності про авторське право (Договір BOIB) 1996 р., Угоди про торговельні аспекти прав інтелектуальної власності (Угода TRIPS) 1994 р. The paper presents a study of the problem of protection and protection of copyright rights in international private law. It is noted that the issue of protection and protection of copyright in the modern world is very relevant and currently not fully resolved. An analysis of international treaties, to which Ukraine is a party, has been carried out. In particular, the norms of the Berne Convention, the World Geneva Convention on Copyright of 1952, the Treaty of the World Intellectual Property Organization on Copyright (BOIB Treaty), the Agreement on Trade Aspects of Intellectual Property Rights (TRIPS Agreement) were studied. The main attention in this paper is devoted to copyright objects. It was determined that the objects of copyright include international treaties to which Ukraine is a party. It was also analyzed what differences exist in the basic conventions regarding the list of objects of copyright protection. The following criteria for the classification of copyright objects were studied: by scope of protection; by the level of accessibility for the public; by the degree of detail of their legal regulation; according to the term of legal protection. It is indicated that they are protected, unprotected, and limited copyright objects. The requirements that must be fulfilled in order for the work to receive the status of being released to the world have been studied. It has been analyzed which general and special terms of legal protection of copyright objects are established. Problems related to regulation, protection and proof of copyright infringement on the Internet have been identified. It is noted that authors have property and non property copyrights, as well as that these rights include international treaties. Conclusions and prospects for the development of copyright protection and protection are given.Item АКТУАЛЬНІ ПРОБЛЕМИ ЗАПОБІГАННЯ КІБЕРЗЛОЧИННОСТІ В УКРАЇНІ. CURRENT PROBLEMS OF CYBERCRIME PREVENTION IN UKRAINE(2022) БОГАТИРЬОВ, Іван Григорович; BOHATYROV, IvanУ статті піднято проблеми кіберзлочинності. Здійснено аналіз праць вітчизняних вчених з даної проблеми. Розкрито кібербезпеку як інноваційну систему віртуальності сучасного інформаційного простору. Показано кіберзлочинність як соціально-правове явище якісно нового типу. Акцентовано увагу на той факт, що кібербезпека в умовах військового стану в Україні набуває особливої актуальності, оскільки є інвестиційним ризиком з якісним забезпеченням антикорупційного складника у військовій сфері. The problems of cybercrime were explored in the article. The analysis of the works of Ukrainian scientists on this problem is carried out. Cybersecurity is revealed as an innovative system of virtuality of the modern information space. Cybercrime is shown as a social and legal phenomenon of a qualitatively new type, attention is focused on the fact that cybersecurity under martial law in Ukraine is becoming particularly relevant, since it is an investment risk with high - quality support for the anti-corruption component in the military sphere. It is proved that the problem of cybercrime has become relevant with the development of information technologies and a prerequisite for the rapid, large-scale and dynamic development of the digital society. Today these things require from us a system of knowledge and abilities for logical thinking, the ability for analyzing and investigating the received information, the implementation of which will allow the country to be financially and technically able to compete with other countries. Therefore, it is not surprising that with the dynamic development of society, the emergence of new systemic forms of organizing public relations (social networks, virtual reality, blockchain, etc.), a new type of high – tech crime appears-cybercrime, which is a complex and relatively new field of law enforcement activities. Thus, cybercrime is a problem that faced planets in the Twenty-First Century and promises to grow and absorb more and more funds. Despite measures taken by individuals, firms, and the state, cybercrime continues to operate, increasing the profits of violators and reducing the contents of the pockets of ordinary citizens. All these factors create certain obstacles for law enforcement agencies to identify, record and seize criminally significant information when performing investigative actions for use as material evidence. And the most important thing is that cybercriminals also know about this, so their behavior is brazen and illegal. It is concluded that cybercrime in Ukraine is primarily the creation of personal protection by entering your password into the computer and changing it periodically; secondly, timely updating of antivirus programs; thirdly, work with the computer should be carried out only in user mode. Unfortunately, this position, according to criminologists' research, is most often neglected, thereby creating additional risks of infecting your computer with viruses.Item ПЕРЕДУМОВИ ВИНИКНЕННЯ КОРУПЦІЇ В ІСТОРИЧНОМУ АСПЕКТІ. PRECONDITIONS FOR THE EMERGENCE OF CORRUPTION IN THE HISTORICAL ASPECT(2022) ГАРМАТЮК, Віталія Олегівна; HARMATIUK, VitaliiaРозв’язання проблеми корупції є одним із пріоритетів для українського суспільства на теперішньому етапі розвитку держави. За даними досліджень, саме корупція є однією з причин, що призвела до масових протестів в Україні наприкінці 2013 р. – на початку 2014 р. Згідно з результатами дослідження "Барометра Світової Корупції" (Global Corruption Barometer), здійсненого міжнародною організацією Transparency International у 2013 р., 36 % українців були готові вийти на вулицю, протестуючи проти корупції. The sorting out of the corruption issue is one of the priorities for the Ukrainian society on the today stage of the country development. According to the research corruption is one of the reasons to have led to mass protests in Ukraine in late 2013 – early 2014. According to the Global Corruption Barometer research results, done by Transperancy International in 2013, 36 % of the Ukrainians were ready to protest against corruption. According to the results of IFES public opinion research in late 2013 corruption has already been included into the major problems of population and made 47 % of citizens trouble very much. According to the data research of Corruption Perception Index done by Transparency International, the Ukrainians consider their state to be one of the most corrupt in the world – in 2012 and 2013 the state took the 144th place of 176 countries where the research was done. Such high corruption perception index by citizens is explained by the lack of efficient reforms to counteract corruption and inefficient actions of law enforcement authorities to detect corruption misdemeanor and to call the offender to account. It is affirmed by Ukrainian unsatisfactory international duty performance to establish anticorruption standards – according to the first and second estimation round only 13 Group of states against corruption (GRECO) recommendations of 25 have been fulfilled notwithstanding six year work and three rounds of progress estimation. Only three recommendations of 16 according to the results of the third round have been fulfilled. Only small part corruption-related criminalization of anti-corruption recommendations of Plan of actions to liberalize visa regime from EU has been implemented. Key recommendations of Group of states against corruption (GRECO) and EU to establish anti-corruption institutions, to reform prosecuting magistracy and civil service, to form control system, to prevent interest conflicts and chastity of officials’ assets have not been fulfilled.Item АДМІНІСТРАТИВНО-ПРАВОВІ ЗАСАДИ ОРГАНІЗАЦІЇ ПУБЛІЧНОЇ СЛУЖБИ В ОРГАНАХ УПРАВЛІННЯ ДЕРЖАВНОЇ ПРИКОРДОННОЇ СЛУЖБИ УКРАЇНИ. ADMINISTRATIVE AND LEGAL PRINCIPLES OF THE ORGANIZATION OF THE PUBLIC SERVICE IN THE AUTHORITIES OF THE STATE BORDER GUARD SERVICE OF UKRAINE(2022) ІВАНОВСЬКА, Алла Миколаївна; IVANOVSKA, Alla; ВЛАДОВСЬКА, Катерина Петрівна; VLADOVSKA, KaterynaУ статті виконано наукове дослідження адміністративно-правових засад організації публічної служби в органах управління Державної прикордонної служби України. Визначено, що публічна служба в органах управління Державної прикордонної служби України є особливим видом публічної служби – т. зв. «публічною службою у правоохоронних органах» і має як загальні ознаки публічної служби, притаманні усім видам публічної служби загалом і службі у правоохоронних органах зокрема, так і специфічні ознаки. In the paper, a scientific study of the administrative and legal foundations of public service organization in the authorities of the State Border Guard Service of Ukraine was conducted. The scientific article states that public service in the authorities of the State Border Guard Service of Ukraine is a special type of public service - the so-called "public service in law enforcement agencies" and has as general features of public service inherent in all types of public service in general and service in la enforcement agencies in particular, as well as specific ones, inherent only to the public service in the authorities of the State Border Guard Service of Ukraine. The authors came to the conclusion that public service in the authorities of the State Border Guard Service of Ukraine has the following features: military character; special law enforcement purpose; relations with the participation of the personnel of the authorities of the State Border Guard Service of Ukraine are implemented for the purpose of protecting and protecting the interests of society and the state, therefore, by their nature, they are not only managerial, but also protective and protective relations of a power-subordination nature; are implemented, if necessary, with the help of legal coercion and even by using special means and weapons, since their objects are the most significant interests of society and the state; the official powers of the personnel of the authorities of the State Border Guard Service of Ukraine are embodied in specific legal relations in the process of observing the principles and implementing measures of the border policy; a clearer system of legislation regarding the regulation of this type of service, primarily represented by the regulatory acts of the Ministry of Internal Affairs of Ukraine; the presence in the structure of both units that directly carry out the tasks of protecting and protecting the state border (state border protection bodies, border service departments, etc.), and bodies that primarily have control and management functions (the Administration of the State Border Guard Service of Ukraine, regional offices).Item