Suchergebnisse

In connection with political and educational reforms in Ukraine over the last five years, the legal basis for a new non- educational model of education for students with special educational needs was laid down. In particular, the pro-European vector of development of society was chosen, the new Law on Education of Ukraine was adopted, the key principles and terms were clarified, which expanded the concept of "inclusion" into the non-educational, social environment.In the state, the European approach to the organization of a total barrier-free environment an inclusive landscape is gradually being formed, in the forefront of which is the Open International University of Human Development "Ukraine".The peculiarity of the introduction of inclusive education in Ukraine is two opposite trends: on the one hand, the state lags behind the European countries through the long period of the Soviet and post-Soviet segregation period; on the other hand, Ukraine does not need to develop its own experience, since it is possible to adapt to the European and world achievements its own traditions.The beneficial factor is that the implementation of the inclusive practice coincided in time with the implementation of the Bologna system of education associated with the abolition of the lecture and seminar linear system, the introduction of personal student ratings, distance and individual training, etc.The Open International University of Human Development "Ukraine" is one of the few higher education institutions in Ukraine, applies the relatively autonomous system of inclusive administration for the dominant European Union "bottom- up" principle, which is realized through the informational and communicative open but administratively independent synergy of the three-contour system of self-government and maximum informatization and openness of the educational process within the already formed physical environment.The University has completely formed an architectural, technical and educational and methodological base on which the educational process involves personal orientation, the emphasis on post-graduate students' activity, their self- organization and the provision of a full package of services in the field of training, psychological counseling, assisting, initial, current and final monitoring a) knowledge, skills and abilities; b) psychological dynamic component with constant correction of current changes. ; Статтю присвячено дослідженню та аналізу кращих вітчизняних практик з втілення соціальної інклюзії. Детально описано досвід соціально-педагогічної роботи зі студентами з особливими освітніми потребами у навчально-виховних підрозділах Університету «Україна».

Las ADR/MASC han dejado hoy de ser mecanismos alternativos a la justicia estatal para pasar a ser entendidas como complementarias a esta, alterando de tal suerte la propia noción de acceso a la justicia. Dentro de esta categoría genérica, la mediación constituye hoy la institución que atrae mayor interés doctrinal y práctico y que, de alguna manera, refleja también de forma más nítida las ventajas que, se entiende, acompañan a este tipo de mecanismos. Anclada directamente en la voluntad de las partes, la mediación presenta como uno de sus puntos débiles la necesidad de asegurar la ejecutabilidad del acuerdo alcanzado por ellas en el marco de un procedimiento de mediación. Si bien existe coincidencia en la necesidad de no hacerlo depender exclusivamente de la voluntad de las partes, el estudio de las diversas soluciones legislativas existentes refleja la presencia de diferencias notables entre ellas, tanto en su filosofía como en las soluciones diseñadas. Ello se hace especialmente patente al contrastar la postura mayoritariamente mantenida en la Unión Europea, que subordina la ejecución del acuerdo a su previa homologación por una autoridad pública. Con la presente en las normativas iberoamericanas, donde resulta habitual que el acuerdo venga dotado de fuerza ejecutiva directa. ADR devices are no longer approached as alternatives to state courts. On the contrary, they are growingly understood as complementary to them. This change directly affects the notion of access to justice. Today, mediation is the institution that attracts most of the doctrinal and practical interest. Despite all the benefits that arise of mediation, the institutions also show some problems that must be tackled The enforceability of the settlement reached by the parties in the framework of a mediation proceeding is, by far, one of the most relevant issues to be dealt with. Despite the global acceptance of the need to ensure its enforceability, national legal systems provide many different approaches and solutions to this issue. This is especially evident when comparing the position usually supported in the European Union, and which stands on the need to homologate the settlement reached by a public authority for the agreement to be enforceable. The solution is upheld in many Iberoamerican countries, where the direct enforceability of the agreement is the main rule.

The main objective of this piece is to present the process of shaping regional policy in Poland bin the period 1990–2020, with the main focus on theoretical aspects, including the evolution of the paradigm of regional policy in Poland against the background of its changes at the level of the European Union. This text will attempt capturing the impact of Poland's integration with the European Union on the formulation of domestic regional policy, including the process of drafting new programme documents, both in the national and regional context, as a conscious targeting of pro-development activities in a changing reality, determined by external and internal premises. In order to achieve the outlined research goal, it was necessary to find an answer to the following question: Was the process of shaping regional policy in Poland influenced by Poland's integration with the European Union and its participation in EU structures? In order to answer the research question formulated like this, the discussion starts with explaining the basic concepts such as: regional development, regional policy, or describing development factors in theories and models of regional development. The following part of the article will outline the process of shaping regional policy in Poland, indicating both theoretical, legal, institutional and financial aspects of the discussed issues. ; Zasadniczym celem artykułu jest zaprezentowanie procesu kształtowania polityki regionalnej w Polsce w latach 1990–2020, koncentrując rozważania głównie na aspektach teoretycznych, w tym ewolucji paradygmatu polityki regionalnej w Polsce w kontekście jej zmian na poziomie Unii Europejskiej. W tekście podjęto próbę uchwycenia wpływu integracji Polski z Unią Europejską na formułowanie rodzimej polityki regionalnej, w tym proces tworzenia nowych dokumentów programowych zarówno w wymiarze krajowym, jak i regionalnym jako świadome ukierunkowanie działań prorozwojowych w zmieniającej się rzeczywistości determinowanej przesłankami zewnętrznymi i wewnętrznymi. Aby osiągnąć zakreślone zamierzenie badawcze, konieczne było uzyskanie odpowiedzi na sformułowane pytanie: Czy proces integracji Polski z Unią Europejską oraz uczestnictwo w jej strukturach wpłynęło na kształtowanie polityki regionalnej w Polsce? W celu uzyskania odpowiedzi na tak sformułowane pytanie badawcze rozważania rozpoczęto od wyjaśnienia podstawowych pojęć takich jak: rozwój regionalny, polityka regionalna, czy też opisania czynników rozwoju w teoriach i modelach rozwoju regionalnego. W następnej części artykułu zakreślono proces kształtowania się polityki regionalnej w Polsce, wskazując zarówno aspekt teoretyczny, prawny, instytucjonalny i finansowy omawianych zagadnień.

The article considers the economic concept of «environmental costs», various interpretations of his domestic and foreign scientists. The changes of the normative-legal legislation concerning expenses on protection of the environment in the modern conditions are investigated. Conducting an analysis of the costs of protecting the environment. The problems of reflection in the accounting and reporting of environmental costs are investigated. The purpose of the article. The purpose of the article. Investigation of the essence, content and role of environmental costs in economic activity, studying the state of expenses on environmental protection in Ukraine. The method (methodology). In this paper we have used the following methods: the method of comparison,method of analysis, method of synthesis, method of abstraction, theoretical method, method of historical and logical generalization. The dialectical method of investigation has become the methodological basis of the research. Results. The essence of the economic concept «ecological costs» and their reflection on the legislative and normative basis are revealed. The analysis of expenses on environmental protection at the expense of own funds of enterprises, organizations, institutions by types of environmental measures in actual prices has been carried out. The dynamics of capital investments on environmental protection and capital repairs of the main means of environmental protection at the expense of own funds of enterprises, organizations and institutions are researched. The dynamics of current expenses for environmental protection at the expense of own funds of enterprises, organizations, institutions and environmental expenditures by sources of financing in 2017 are considered. The problem of displaying environmental costs in accounting and financial reporting is highlighted. Further research seems appropriate to focus on the location of environmental costs in management accounting. ; У статті розглянуто економічне поняття «екологічні витрати», трактування його різними вітчизняними та закордонними науковцями. Досліджено природу походження екологічних витрат. Розглянуто зміни нормативно-правового законодавства щодо обліку витрат на охорону навколишнього природного середовища у сучасних умовах. Проведено аналізування витрат на охорону навколишнього природного середовища у загальному обсязі та за власні кошти підприємств, організацій, установ. Досліджено екологічні витрати за джерелами фінансування в 2017 році. Проведено аналізування капітальних інвестицій на охорону навколишнього природного середовища. Розглянуто проблеми зображення в бухгалтерському обліку та звітності екологічних витрат.

This paper aim is that employee or Human Resources (HR) is given the task and obligation then collaborates in one team work to achive organization goals, HR frame is very individuals or employess is seen as part of a large family member has sternght, weakness, needs and desires, the political frame is to view an orgaization as a competitive jungle where many employees compete for very limited resources and power and to identify the best parts in an ineffective and ineffective field. To compile various human resources management activities there are 6 (six) human resources maanagement model, namely: Clerical model, legal model, financial model, managerial model, humanistic model and behavioural science model. If the human resource management strategy described is implemented half-heartedly, little by little, this will be predicted to cause failure. Success requires a comprehensive long-term strategy and commitment, many organizations support but give little. One example of a comprehensive strategy that combines elements of human resources is structural and total quality management (TQM), which swept American companies in the 1980s. Quality teachers such as W. Edwards Deming (1986), Joseph Juran (1989), Philip Crosby (1989), and Kaoru Ishikawa (1985) differ in specific, but they all emphasize the involvement of labor, participation, and working together as important components of serious quality efforts. Hackman and Wageman (1995) analyze theory and practice. It is practical from the quality movement and concludes that it is a coherent and distinctive philosophy, which is consistent throughout the research that is in effective human resource management. Hackman and Wageman (1995) synchronized four core assumptions in TQM: 1. High quality is actually cheaper than low quality, 2. People want to do good work. 3. Quality problems are cross functional and 4. Top management is ultimately responsible for quality. Ideally between people and organizations can both benefit goodness, for a successful organization it needs creative and active people. Global competition, turbulence, and rapid change have increased a lasting dilemma: Is it better to be lean and mean, or to invest in people? Various strategies to reduce labor downsizing, outsourcing, temporary and part-time use of workers have been widely applied to reduce costs and increase flexibility. Organizational progress adopts various strategies, involving strategies to improve human resource management.

The involvement of the business environment in the creation and reconstruction of socially significant facilities contributes to the investment process and increases the efficiency of the use of public resources. The institutionalized system of such pooling of resources, which is becoming more widespread in the Republic of Moldova, is a public-private partnership. The basis of this system is the redistribution of powers to state ownership while preserving the title owner's rights. Depending on the depth of penetration of these powers, the degree and financial participation of the business environment in a public-private partnership changes, which leads to a variety of its models and forms, each of which requires an adequate accounting mechanism. In order to argue about the need to use a unified methodological approach and apply different accounting models for compliance with the terms of the concession agreement and lease, developed on the basis of the IFRS provisions, the author of the article conducts research on the following aspects: methodological aspect – disclosure of the legal and economic interpretations of the concession agreement and leasing through the lens of their comparison; institutional aspect – consideration of the modern legislative base and main trends in public-private partnership in Moldova; applied aspect – a proposal for a mechanism of accounting for the execution of a concession agreement based on the provisions of IFRS. ; Вовлечение бизнес-среды в создание и реконструкцию социально значимых объектов содействует инвестиционному процессу и повышает эффективность использования государственных ресурсов. Институционально закрепленной системой такого объединения ресурсов, получающей все большее распространение в Республике Молдова, является государственно-частное партнерство (ГЧП). Основанием этой системы служит перераспределение правомочий на государственную собственность при сохранении права титульного собственника. В зависимости от глубины проникновения этих правомочий меняется степень и финансового участия бизнес-среды в ГЧП, что приводит к разнообразию его моделей и форм, каждая из которых требует адекватного механизма бухгалтерского учета. С целью аргументации о необходимости использования единого методологического подхода и применения различных моделей бухгалтерского учета исполнения условий концессионного договора и аренды, разработанных на базе положений МСФО, автор статьи проводит исследование по следующим аспектам: методологическому – раскрытие юридической и экономической трактовок концессионного договора и аренды через призму их сравнения; институциональному – направлен на рассмотрение современной законодательной базы и основных тенденций в части ГЧП в Молдове; прикладному – предложение механизма бухгалтерского учета исполнения концессионного договора (КД), на базе положений МСФО.

In connection with political and educational reforms in Ukraine over the last five years, the legal basis for a new non- educational model of education for students with special educational needs was laid down. In particular, the pro-European vector of development of society was chosen, the new Law on Education of Ukraine was adopted, the key principles and terms were clarified, which expanded the concept of "inclusion" into the non-educational, social environment.In the state, the European approach to the organization of a total barrier-free environment an inclusive landscape is gradually being formed, in the forefront of which is the Open International University of Human Development "Ukraine".The peculiarity of the introduction of inclusive education in Ukraine is two opposite trends: on the one hand, the state lags behind the European countries through the long period of the Soviet and post-Soviet segregation period; on the other hand, Ukraine does not need to develop its own experience, since it is possible to adapt to the European and world achievements its own traditions.The beneficial factor is that the implementation of the inclusive practice coincided in time with the implementation of the Bologna system of education associated with the abolition of the lecture and seminar linear system, the introduction of personal student ratings, distance and individual training, etc.The Open International University of Human Development "Ukraine" is one of the few higher education institutions in Ukraine, applies the relatively autonomous system of inclusive administration for the dominant European Union "bottom- up" principle, which is realized through the informational and communicative open but administratively independent synergy of the three-contour system of self-government and maximum informatization and openness of the educational process within the already formed physical environment.The University has completely formed an architectural, technical and educational and methodological base on which the educational process involves personal orientation, the emphasis on post-graduate students' activity, their self- organization and the provision of a full package of services in the field of training, psychological counseling, assisting, initial, current and final monitoring a) knowledge, skills and abilities; b) psychological dynamic component with constant correction of current changes. ; Статтю присвячено дослідженню та аналізу кращих вітчизняних практик з втілення соціальної інклюзії. Детально описано досвід соціально-педагогічної роботи зі студентами з особливими освітніми потребами у навчально-виховних підрозділах Університету «Україна».

ADR devices are no longer approached as alternatives to state courts. On the contrary, they are growingly understood as complementary to them. This change directly affects the notion of access to justice. Today, mediation is the institution that attracts most of the doctrinal and practical interest. Despite all the benefits that arise of mediation, the institutions also show some problems that must be tackled. The enforceability of the settlement reached by the parties in the framework of a mediation proceeding is, by far, one of the most relevant issues to be dealt with. Despite the global acceptance of the need to ensure its enforceability, national legal systems provide many different approaches and solutions to this issue. This is especially evident when comparing the position usually supported in the European Union, and which stands on the need to homologate the settlement reached by a public authority for the agreement to be enforceable. The solution is upheld in many Iberoamerican countries, where the direct enforceability of the agreement is the main rule. ; Las ADR/MASC han dejado hoy de ser mecanismos alternativos a la justicia estatal para pasar a ser entendidas como complementarias a esta, alterando de tal suerte la propia noción de acceso a la justicia. Dentro de esta categoría genérica, la mediación constituye hoy la institución que atrae mayor interés doctrinal y práctico y que, de alguna manera, refleja también de forma más nítida las ventajas que, se entiende, acompañan a este tipo de mecanismos. Anclada directamente en la voluntad de las partes, la mediación presenta como uno de sus puntos débiles la necesidad de asegurar la ejecutabilidad del acuerdo alcanzado por ellas en el marco de un procedimiento de mediación. Si bien existe coincidencia en la necesidad de no hacerlo depender exclusivamente de la voluntad de las partes, el estudio de las diversas soluciones legislativas existentes refleja la presencia de diferencias notables entre ellas, tanto en su filosofía como en las soluciones diseñadas. Ello se hace especialmente patente al contrastar la postura mayoritariamente mantenida en la Unión Europea, que subordina la ejecución del acuerdo a su previa homologación por una autoridad pública. Con la presente en las normativas iberoamericanas, donde resulta habitual que el acuerdo venga dotado de fuerza ejecutiva directa.

The article provides a comparative review of the history, current status and areas of scientific activity of the Sociological Association of Ukraine (SAU), its creative ties with the European and world sociological community, in particular, joint research with Polish scientists. It emphasizes that most of the Ukrainian sociologists SAU members work in universities, the Institute of Sociology of the National Academy of Sciences of Ukraine, and public opinion research centers. Numerous sociological (theoretical and empirical) studies on various issues of vital activity of modern Ukrainian society are carried out by their efforts. It is noted that in addition to studying the issues of social transformation in its political, economic, legal, social and cultural aspects, that have become traditional for Ukrainian sociology, in recent years Ukrainian sociologists have turned to the analysis of such problems as external and internal migration (the problem of internally displaced persons); military conflict in the east of Ukraine and the volunteer movement; social inequality, including in its new manifestations, including those caused by the digitalization of public life. It is emphasized that today the most pressing issue of sociological reflection is the changes that occur in Ukraine after the last presidential election. Attention is focused on the fact that the victory of the political rookie in these elections was due to the huge social disappointments of the Ukrainians, since their expectations provoked by the Revolution of Dignity were not fulfilled. The first and most important disappointment, according to sociological studies, is the fact that peace has not reigned in the country. Second, the living standards of Ukrainian citizens have not improved. Third, the fight against corruption did not bring significant results. Fourth, social inequality deepened: the rich became richer, and the poor became poorer. The fifth disappointment is the inefficiency of the declared reforms: judicial, medical, educational, customs, electoral, etc. It is emphasized that the effectiveness of the new government depends, among other things, on its consideration of such features of the mass consciousness of the Ukrainian population as a critical level of distrust of all institutions of power; value and ideological ambivalence and uncertainty. The conclusions are formulated about the unlikeliness of return of Ukraine to the orbit of Russian political and economic influence, as well as the victory of radical nationalist ideology in our country.

In the Hungarian legal system, the anti-hate speech rules of media law provide an ad-ditional (administrative) proceeding for the media authority in parallel with proceedings under criminal law and civil law. The media authorities, over the past twenty years, have consistently set media law sanctions at a lower intervention threshold than criminal law did, and in many cases, they established media law violation in cases where criminal proceedings for incitement against a community were not initiated or ended in acquittal. The fundamental aim of media law regulation is to shape media content and the edit-ing practices of media players with a view to ensure respect for human dignity, and to prevent media from becoming an 'amplifier' of hateful communications. In the first four-teen years of the Hungarian media regulation, the scope of interpretation concerning anti-hate speech media law restrictions developed gradually. The authority reacted not only to individual cases, and individual communications, but also carried out targeted investigations in cases that can be described as a phenomenon in the media coverage. Besides reviewing news and information programmes, it also acted against hateful con-tents of the entertainment programmes. The new media regulation, which entered into force in 2011, partially amended the content of the former anti-hate speech regulation: in addition to the provisions of "incitement to hatred", the former category of "offending or prejudiced content" was replaced by the prohibition of "exclusion". The practice of the media authority has not changed as regards the assessment of the media law standard, as the authority has continued to apply it differently from the criminal law standard, con-sidering it as a lower intervention threshold. However, in comparison with pre-2010 practice, the authority initiated considerably fewer proceedings and its approach in terms of law enforcement became less characterised by adjudicating problems that can be de-scribed as phenomenon in the media coverage, no targeted proceedings of this kind were initiated. Its practice can be characterised by a couple of high profile cases with extreme sanctions, which attract great attention. These cases are important as they designate the boundaries of public communications, but in this way, media law measures are not really suitable for making any substantial changes to the characteristics of the media coverage.

Lobbying is one of the strategies applied by groups of interest. Like any other strategy it is to help achieve the goals that a particular group identifies and articulates. Paradoxically, the greatest value and the strongest enemy of lobbying is its popularity. On one hand lobbying is a series of activities that group elites willingly (e.g. in the U.S.) employ to achieve their interests. On the other hand, though, referring to the notion of lobbying in various contexts, whether in PR, marketing or journalism, it raises numerous questions. The latter, i.e. the journalistic context distorts it most severely. It is journalism that applies the name of lobbying to mysterious, to put it mildly, and dubious interactions between the private and the political sectors, thereby implying a rather derogatory 'image' of this instrument in public opinion, which is especially the case in Central and Eastern Europe, including Poland. However, lobbying is more than a handy tool to achieve particular, strictly business interests, it is also an important route to implement social interests. It can be easily used by large economic groups of interest, trade unions or business organizations, wrestling with the strong third party of industrial relations, the state. By this token lobbying becomes a component of industrial relations, and by no means is it a worse party, one that is less socially-oriented and more like an 'old boys' network', but a party which can efficiently contribute to a specified social interest to be implemented in the labor market. In order to make it possible, though, appropriate regulations, conditions, and factors of a legal, organizational and cultural nature need to be developed. A profound change in this field does not seem feasible in Poland, which becomes clear when reading the long-awaited law on lobbying currently in the legislative process. Maybe we should not be very surprised, given that our industrial arena is highly susceptible to hybrid and ephemeral solutions, and the issue of making appropriate use of lobbying also leaves a margin for uncertainty and deformation. Despite these concerns and limitations caused by industrial relations it is worth improving and creating the proper environment for lobbying activity in Poland, which the authors of this paper try to demonstrate.

La legislación española contempla únicamente como formas de filiación la natural y la adoptiva. En la etapa preconstitucional la investigación de la paternidad no estaba permitida. La paz familiar y la protección del matrimonio impedían que se pudiera demandar una filiación biológica no reconocida. Con ocasión de la CE, y de reformas legislativas posteriores, se implantó en España un sistema de acciones que permiten la constatación oficial de una filiación natural, a través de un pronunciamiento judicial. En la actualidad, ese sistema de acciones aún impone una serie de controles y limitaciones al acceso a la investigación de la paternidad. Entendemos que ha llegado el momento de ampliar esas garantías del derecho a la libre investigación de la filiación biológica. Para ello, será necesario realizar una serie de reformas legislativas que pasen por realzar y dar un valor absoluto a la llamada prueba biológica de ADN. Esta prueba equipara la verdad biológica con la jurídica Así lo proponemos en el presente trabajo. De igual forma, se requieren modificaciones en la legitimación de esas acciones, así como elevar a rango de Ley criterios jurisprudenciales plenamente consolidados por nuestros Tribunales.The Spanish legislation contemplates only as natural and adoptive forms of filiation. In the preconstitutional stage the investigation of paternity was not allowed. Family peace and the protection of marriage made it impossible to claim unrecognized biological filiation. On the occasion of the EC, and subsequent legislative reforms, a system of actions was implemented in Spain that allow the official confirmation of a natural filiation, through a judicial pronouncement. At present, this system of actions still imposes a series of controls and limitations on access to paternity research. We understand that the time has come to extend these guarantees of the right to free investigation of biological filiation. To do this, it will be necessary to carry out a series of legislative reforms that go on to enhance and give an absolute value to the so-called biological DNA test. This test equates the biological truth with the legal Thus we propose it with the present work. Likewise, changes in the legitimacy of these actions are required, as well as raising to the rank of Law, jurisprudential criteria fully consolidated by our Tribunals.

À l'heure où l'enseignement supérieur semble glisser vers un « marché commun de l'éducation et de la formation », le débat sur l'amélioration des politiques éducatives universitaires suscite l'intérêt des chercheurs, hommes politiques et public large. Dans le cadre de cet article, nous abordons les principaux piliers pour la coopération scientifique et le « bien-être académique ». La recherche s'est basée sur un échantillon de chercheurs jeunes ou expérimentés provenant d'une vingtaine de pays de cinq continents. Les principaux défis académiques identifiés sont : la mobilité académique, les diplômes conjoints, l'influence de l'Union européenne, le financement et la bureaucratie administrative, la précarité du métier d'enseignant-chercheur, le réseautage international et « l'emprise anglaise » de la recherche, la vulgarisation scientifique et l'ingénierie éducative. Une série de solutions ont été proposées, parmi lesquelles on peut citer : la création d'un dispositif d'ingénierie éducative, l'affinement du cadre administratif-juridique pour les diplômes conjoints, l'accessibilité à l'enseignement supérieur, une meilleure gestion financière et un fort soutien aux jeunes chercheurs. Ces changements augmenteraient le « bien-être académique », renforceraient le courage, la confiance et la motivation d'agir, rendraient la mobilité plus fructueuse et l'éducation interculturelle plus prégnante. --- At the time where higher education seems to drag a "common market of education and training", the debate on the improvement of university educational policies interests researchers, politicians and wide public. In this article, we analyse the main pillars for scientific cooperation and "academic well-being". The search is based on sample of young and experienced researchers from twenty countries of five continents. The main academic challenges identified are: academic mobility, joint diplomas, influence of the European Union, financing and administrative bureaucracy, precariousness of the profession of professor/researcher, international networking and "English influence" on research and educational engineering. A series of solutions have been proposed, some of which including: the creation of a mechanism of educational engineering, refinement of the legal-administrative framework for joint degrees, accessibility to higher education, better financial management and strong support to young researchers. These changes would increase the "academic well-being", strengthen the courage, confidence and motivation to act, make mobility more fruitful and intercultural education more meaningful.

In recent years, increasing attention has been paid to the security of international flows, with a focus on a specific area of logistics, namely, customs logistics, understandably both as a new branch of science and as an integral, complex and multifaceted area of activity. Customs logistics includes the processes, functions and challenges of transportation, warehousing, forwarding, inventory management, management of flows/resources and other areas of activity, insofar as they are related to the legal acts implemented by customs, customs supervision, interaction between customs and business in developing secure international trade. This is an area of research and practice which is rapidly developing, is open to innovations and new ideas, is introducing smart technologies and is consolidating intellectual capital and which is closely linked to economics, management, law and other areas of research activity. The distinctive feature of logistics, including customs logistics, is the management of flows and resources in the international supply chain, regulation of logistic operations, functions and processes at the international, regional and national levels, wide geography of activities, increasingly complex interactions between entities of logistic activity, optimal use of resources, creation of added value using instruments of logistic activity, rational and effective risk management, ensuring of safety and security. The outcome of activity in customs logistics (the length of delivery of a consignment, safety and security, speedy and inexpensive completion of formalities, prompt and efficient performance of logistic operations) is determined not only by the logistic operations performed, but also, and sometimes primarily, by the nature of interaction between entities of this activity and controlling institutions (customs authorities, border guard, etc.), possibilities of cooperation and its consequences, the compatibility of information, computer and communications technologies, the efficient use of available information resources, the validity, objectivity and rationality of decisions and discretions. Changes in the activity of customs as the state institution implementing customs and international trade policy directly and significantly influence the security of the EU's economic area. The article presents one of the possible concepts of customs logistics as a new area of logistic activity, discusses guidelines for customs and business cooperation and tendencies of the implementation of the discretionary powers granted to customs officials in enhancing the security of international trade.

The necessity and rationality of certain legislative changes in the sphere of banking regulation in the system of state administration of banking activity have been noted, particularly it has been emphasized on the effectiveness of regulating the normative and legal base by: exclusion of regulations of currency positions and establishment of flexible exchange limits instead of them that allows the National Bank of Ukraine to regulate the level of currency risks in accordance with the conditions of the international currency market and the financial and economic situation in the state, and banks to carry out in advance the adjustment of strategies; exclusion of regulations in the correlation of regulatory capital to the duties and total assets and establishing the norm of the main capital adequacy instead of them that allows to avoid their duplication with the regulation of regulative capital adequacy; exclusion of the regulation of the maximum total amount of loans, guarantees and warranties granted to insiders was necessary due to its duplication of the regulation of the maximum amount of credit risk on transactions with entity related to a bank. It has been emphasized on the irrationality of the exception pf the regulation of the maximum amount of loans, guarantees and warranties granted to one insider, which led to the inability to assess and minimize the risks associated with credit transactions with a separate entity related to a bank. That is why there is a need for establishing the regulation H10 "The regulation of the maximum amount of credit risk on one entity related to a bank". The author has also offered to establish the efficiency standards of using assets (H14 and H14-1) that ensure the stability of banks, support of their reliability and stimulate economic growth. ; Проаналізовано зміни, що відбувались останнім часом у законодавстві України у сфері банківського регулювання, зокрема зміни щодо встановлення економічних нормативів і контролю за їх дотриманням банками. Встановлено доцільність виключення з чинних нормативно-правових актів нормативів валютних позицій, нормативів співвідношення регулятивного капіталу до зобов'язань і сукупних активів, нормативу максимального сукупного розміру кредитів, гарантій і поручительств, наданих інсайдерам. Запропоновано закріпити в чинному законодавстві норматив максимального розміру кредитного ризику на одну пов'язану з банком особу та нормативи ефективності використання активів.