Reserves are an important accounting and economic categoryand subject of accounting, occupy an important place in current assets andparticipate in shaping the final product of the company and included in thevalue of its equity. The basic condition of economic activity of agriculturalenterprises is sufficient and rational use of inventory, from which they operate,ensuring further development of social economic relations.The article aims to study the characteristics of accounting reserves inforeign countries and comparisons with Ukrainian practice.Constant changes current legislation of Ukraine, conditions of capital,increasing demands of users of information, transformation of national accountingin accordance with international standards determine the objective necessity ofdeepening the study of inventory accounting in agricultural enterprises.In the article the reserves in foreign accounting practice are examined.Different perspectives on the concept of «reserves» and choice of theassessment method are shown. Comparison of foreign reserves accountingpractices with the national experience in Ukraine is carried out.
The article deals with challenges and opportunities for international labour migration in Ukraine. It is stressed that the approach to regulation of international labour migration should be comprehensive and should encompass a whole range of factors influencing migration flows, which will ensure making appropriate economic and social changes. The present concept of regulation of international labour migration in Ukraine is analyzed and the need for its improvement is discussed. The priority goals of the Concept of State Migration Policy in Ukraine are highlighted. It is stated that state migration policy is carried out in both emigration and immigration. Some of the key factors of immigration and emigration are identified. It is proved that migration policy in Ukraine is being shaped towards the European Union, which envisages a mutually beneficial redistribution of human resources over the countries. The paper claims, that achieving the quality of life as high as in the EU countries is a key demand for the integration into the European Union. It is emphasized that the existing legislation on migration has some weak points related to developing and fulfilling human potential of migrants. A range of measures to regulate international labour migration is introduced. Based on the research findings, the following actions are proposed to meet the aims of regulation of international labour migration in Ukraine: reduction of emigration from Ukraine by improving its socio-economic status; training and retraining of potential emigrants tailored to the specific characteristics of labor market growth in the country; stimulation of internal mobility aimed at the reduction of emigration; regulation of external employment of Ukrainian citizens; creation of conditions for attracting and efficient using of migrants' money transfers; using transnational connections of migrants; halting the employment of national human resources; stimulation of immigration attractiveness for certain professional; halting illegal and undesirable migration; regulation of immigrants in Ukraine; legalization of illegal present immigrants; signing bilateral agreements between countries on return migration; stimulating re-emigration; protection of the rights and interests of labour migrants in Ukraine and abroad.
Reserves are an important accounting and economic category and subject of accounting, occupy an important place in current assets and participate in shaping the final product of the company and included in the value of its equity. The basic condition of economic activity of agricultural enterprises is sufficient and rational use of inventory, from which they operate, ensuring further development of social economic relations.The article aims to study the characteristics of accounting reserves in foreign countries and comparisons with Ukrainian practice.Constant changes current legislation of Ukraine, conditions of capital, increasing demands of users of information, transformation of national accounting in accordance with international standards determine the objective necessity of deepening the study of inventory accounting in agricultural enterprises.In the article the reserves in foreign accounting practice are examined. Different perspectives on the concept of «reserves» and choice of the assessment method are shown. Comparison of foreign reserves accounting practices with the national experience in Ukraine is carried out.
The article deals with the basic international standards in the field of domestic workers. The author defines the concept of domestic workers and distinguishes it from such concepts as "freelancing", "domestic work", "remote employment". The characteristics of domestic workers are given. The article also identifies the main problems faced by domestic workers in carrying out their work and analyzes the basic guarantees for the protection of domestic workers' labor rights: prohibition of child labor, prohibition of forced labor, proper living conditions, in the case of residence in the employer's household, guaranteeing the right to rest, providing rest time, providing proper working conditions. The author stipulates the necessity to form a written employment contract and the relevant conditions. The role of private employment agencies in the employment of domestic workers and the need for legislative regulation of their activities are identified. The author also indicates the necessity to inspect working and living conditions of domestic workers. The purpose of the article is to examine key labor standards for domestic workers' activity and to make suggestions for the improvement of national legislation. The article stipulates the need for full ratification of the Convention on Decent Work of Domestic Workers No.189 in order to strengthen the guarantees for the observance of such workers' labor rights. The author proposes to implement certain norms into the labor legislation for the proper regulation of domestic workers' labor activity to ensure a proper level of respect for the rights of domestic workers.
The analysis of modern threats to international security is made in the qualification work. The preconditions and content of the transformation of international security after the end of the Cold War are shown. The characteristics of political, economic, military, informational, demographic and ecological threats are given. The analysis of internal and external threats to modern international security and national security strategy of Ukraine is made. ; У кваліфікаційній роботі зроблено аналіз сучасних загроз міжнародній безпеці. Показано передумови та зміст трансформації міжнародної безпеки після закінчення холодної війни. Подано характеристику політичних, економічних, військових, інформаційних, демографічних та екологічних загроз. Зроблено аналіз внутрішніх та зовнішніх загроз сучасній міжнародній безпеці та стратегії національної безпеки України.
An integral part of the international legal functioning of international organizations is their participation in civil and economic relations. Participation of international organizations, both intergovernmental and non-governmental, in international relations of powerless character has a certain specificity and raises a number of theoretical and practical issues. An international organization in such relations is a foreign element, the presence of which qualifies relations as international private relations. The volume and types of private transactions involving international organizations vary. On the one hand, all international organizations in order to ensure their daily activities come into private-law relations with the host country, in particular, about the communication (postal, telephone, cellular, et al.), stationery and other products or equipment, utilities consumption and t. e., on the other - organizations implement their statutory capacity through participation in international private law relations. There are number scientific researches devoted to these issues, in particular of V. Barbin, V. Kanashevsky and E. Shilina. In international relations, private international organizations act as legal entities. Usually these organizations acquire the specified status from the registration of their statutes or the roster of legal entities in the State of the location of their headquarters. Often, in the absence of regulations in the statutes of specialized agencies of the UN concerning their status in private law relations, only their active practice of involving into private transactions suggests that they act as legal entities. Regarding the international organizations the same issues arise concerning participation in private law relations of legal persons, of which the definition legal capacity goes beyond the law of one state. International organizations are the main type of international legal persons. The very concept of "international organization" covers both international intergovernmental and international non-governmental organizations. Both the first and second are the special subjects of law, they can only participate in the legal relationship defined by goals and objectives for which they were created, and the relevant statute. Typical international legal persons are an international intergovernmental organization, their participation in the relations of private character differs established practice. Regulation of the legal status of international intergovernmental organizations comes under the Vienna Convention on the Representation of States in their Relations with International Organizations of a Universal character (1975), the Law of Treaties (1986), the Convention on the legal status, privileges and immunities of intergovernmental organizations operating in specific areas of cooperation (1980). In turn, a special international agreement concluded between States Parties of international intergovernmental organization is its charter, which can fix the status of organization as a legal entity. Participation of the intergovernmental organization in international relations of a private nature entails the need for a regulation by complex set of rules. Such a complex may contains rules of public international law, international organizations and certain rules of national law. At the same time, taking into account the specifics, the conclusion of agreements with international intergovernmental organizations is considered prestigious, profitable and responsible act for many persons of private law. The same prestigious are economic relations with international non-governmental organizations, whose participation in international private law relations, in turn, entails significantly fewer complications. ; Рассмотрены основные специфические аспекты участия международных организаций в частноправовых отношениях. Исследованы особенности статуса международного юридического лица. Проанализированы различия в подходах к правовому регулированию отношений частноправового характера с участием межправительственных и неправительственных организаций. Освещены особенности статуса Международного комитета Красного Креста, влияющие на подписание договоров частноправового характера ; Розглянуто основні специфічні аспекти участі міжнародних організацій у приватноправових відносинах. Досліджено особливості статусу міжнародної юридичної особи. Проаналізовано відмінність підходів до правового регулювання приватноправових відносин за участю міжурядових та неурядових організацій. Розкрито особливості міжнародно-правового статусу Міжнародного комітету Червоного Хреста, які впливають на укладення угод приватноправового характеру
An integral part of the international legal functioning of international organizations is their participation in civil and economic relations. Participation of international organizations, both intergovernmental and non-governmental, in international relations of powerless character has a certain specificity and raises a number of theoretical and practical issues. An international organization in such relations is a foreign element, the presence of which qualifies relations as international private relations. The volume and types of private transactions involving international organizations vary. On the one hand, all international organizations in order to ensure their daily activities come into private-law relations with the host country, in particular, about the communication (postal, telephone, cellular, et al.), stationery and other products or equipment, utilities consumption and t. e., on the other - organizations implement their statutory capacity through participation in international private law relations. There are number scientific researches devoted to these issues, in particular of V. Barbin, V. Kanashevsky and E. Shilina. In international relations, private international organizations act as legal entities. Usually these organizations acquire the specified status from the registration of their statutes or the roster of legal entities in the State of the location of their headquarters. Often, in the absence of regulations in the statutes of specialized agencies of the UN concerning their status in private law relations, only their active practice of involving into private transactions suggests that they act as legal entities. Regarding the international organizations the same issues arise concerning participation in private law relations of legal persons, of which the definition legal capacity goes beyond the law of one state. International organizations are the main type of international legal persons. The very concept of "international organization" covers both international intergovernmental and international non-governmental organizations. Both the first and second are the special subjects of law, they can only participate in the legal relationship defined by goals and objectives for which they were created, and the relevant statute. Typical international legal persons are an international intergovernmental organization, their participation in the relations of private character differs established practice. Regulation of the legal status of international intergovernmental organizations comes under the Vienna Convention on the Representation of States in their Relations with International Organizations of a Universal character (1975), the Law of Treaties (1986), the Convention on the legal status, privileges and immunities of intergovernmental organizations operating in specific areas of cooperation (1980). In turn, a special international agreement concluded between States Parties of international intergovernmental organization is its charter, which can fix the status of organization as a legal entity. Participation of the intergovernmental organization in international relations of a private nature entails the need for a regulation by complex set of rules. Such a complex may contains rules of public international law, international organizations and certain rules of national law. At the same time, taking into account the specifics, the conclusion of agreements with international intergovernmental organizations is considered prestigious, profitable and responsible act for many persons of private law. The same prestigious are economic relations with international non-governmental organizations, whose participation in international private law relations, in turn, entails significantly fewer complications. ; Рассмотрены основные специфические аспекты участия международных организаций в частноправовых отношениях. Исследованы особенности статуса международного юридического лица. Проанализированы различия в подходах к правовому регулированию отношений частноправового характера с участием межправительственных и неправительственных организаций. Освещены особенности статуса Международного комитета Красного Креста, влияющие на подписание договоров частноправового характера ; Розглянуто основні специфічні аспекти участі міжнародних організацій у приватноправових відносинах. Досліджено особливості статусу міжнародної юридичної особи. Проаналізовано відмінність підходів до правового регулювання приватноправових відносин за участю міжурядових та неурядових організацій. Розкрито особливості міжнародно-правового статусу Міжнародного комітету Червоного Хреста, які впливають на укладення угод приватноправового характеру
The article is devoted to the analysis of legal, medical, moral and ethical aspects of the principle of donor anonymity. The principle of anonymity has a legal framework and appropriate regulation in international documents. These are: Directive on standards of quality and safety of human organs intended for transplantation, WHO Guiding Principles on Human Cell, Tissue and Organ Transplantation, Convention for the protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine: Convention on Human Rights and Biomedicine and the Additional Protocol etc. This principle is the basis of the legislative regulation of donation in many countries, including Ukraine. The normative approaches to the legal regulation of donation and the principle of anonymity in accordance with national legislation are investigated. The Law of Ukraine "On the Application of Transplantation of Anatomical Materials to Man" bylaws and the application of the principle of anonymity depending on the type of donation: posthumous and lifetime are analyzed. The international experience of applying the principle of anonymity is characterized. The principle of absolute anonymity is enshrined, in particular, in the legislation of the Netherlands, Sweden. Accordingly, such regulatory approaches exclude any contact between the donor and the recipient. According to the principle of conditional anonymity (in particular, the United States and the United Kingdom), the exchange of information between the donor and the recipient is permitted, surely at the will. The advantages and disadvantages of direct communication between the donor and the recipient are described. The expediency of applying the principle of conditional anonymity in national practice is substantiated regarding moral, ethical, and psychological aspects. In order to implement this, it is proposed to consolidate the right of the donor and the recipient to approve or deny the data exchange at the legislative level. It is suggested to assign the appropriate functions aimed at facilitating the parties' interaction to the transplant coordinator.
The article is devoted to the analysis of legal, medical, moral and ethical aspects of the principle of donor anonymity. The principle of anonymity has a legal framework and appropriate regulation in international documents. These are: Directive on standards of quality and safety of human organs intended for transplantation, WHO Guiding Principles on Human Cell, Tissue and Organ Transplantation, Convention for the protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine: Convention on Human Rights and Biomedicine and the Additional Protocol etc. This principle is the basis of the legislative regulation of donation in many countries, including Ukraine. The normative approaches to the legal regulation of donation and the principle of anonymity in accordance with national legislation are investigated. The Law of Ukraine "On the Application of Transplantation of Anatomical Materials to Man" bylaws and the application of the principle of anonymity depending on the type of donation: posthumous and lifetime are analyzed. The international experience of applying the principle of anonymity is characterized. The principle of absolute anonymity is enshrined, in particular, in the legislation of the Netherlands, Sweden. Accordingly, such regulatory approaches exclude any contact between the donor and the recipient. According to the principle of conditional anonymity (in particular, the United States and the United Kingdom), the exchange of information between the donor and the recipient is permitted, surely at the will. The advantages and disadvantages of direct communication between the donor and the recipient are described. The expediency of applying the principle of conditional anonymity in national practice is substantiated regarding moral, ethical, and psychological aspects. In order to implement this, it is proposed to consolidate the right of the donor and the recipient to approve or deny the data exchange at the legislative level. It is suggested to assign the appropriate functions aimed at facilitating the parties' interaction to the transplant coordinator.
The main purpose of the article is to analyze the ways of obtaining several citizenships as a result of investing or acquiring real estate or assets of national enterprises. The paper gives a classification of countries that provide such opportunity depending on the procedure for obtaining citizenship: whether it occurs immediately after making an investment or obtaining a residence permit and the possibility of the subsequent entry into citizenship after a certain period of time. In the article, these two groups of countries are considered by examples of Dominica, Malta, Cyprus, the United States and Bulgaria. The author emphasizes that the possibility of obtaining several nationalities should be regulated by the national legislation of each country separately. Therefore, the article also gives the position of the Ukrainian legislator on this issue. The paper identifies the main features of citizenship as a legal category, examines its content, as well as defines the main obligations assumed by each other individual and state as a result of the existence of such a legal relationship as citizenship between them. It is also proposed to consider the advantages and disadvantages both for a person seeking two or more citizenships, and for the state of its primary citizenship and the state which grants her second citizenship. The author makes the conclusion that multiple citizenship is an advantage for an individual as a result of expanding his capabilities in different spheres of activity, but the state of primary citizenship suffers only losses in the form of emigration of talented people and the leakage of capital beyond the state.
