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India's economic performance in FY2009/10 shows that the recovery from the slowdown during the global financial crisis is well underway. India's Gross domestic Product (GDP) growth in FY2009/10 has beaten expectations by reaching 7.4 percent compared with 6.7 percent in the previous year. In particular, agricultural sector growth was better than feared with a slightly positive growth rate despite the worst monsoon shortfall in three decades. Strong growth in the fourth quarter pushed annual GDP growth to 7.4 percent in 2009-10. Fourth quarter growth reached 8.6 percent (y-o-y), the highest quarterly growth rate since the end of FY2007/08. The industrial sector's robust recovery beat expectations. Growth in the last quarter of fiscal year FY2009/10 was an unexpectedly high 13.3 percent resulting in over 12 percent growth in the second half of year, nearly double the 6 percent growth witnessed in the first half. Higher inflation mars the bright picture, but there are clear indications of moderation. Inflation as measured by the wholesale price index (WPI) averaged 10 percent during February-May 2010. India's recovery after the slowdown seems well underway. Growth is projected to climb to 8-9 percent in the next two years. These growth rates are achievable without a renewed build-up of inflationary pressure as long as agricultural growth returns to trend, infrastructure constraints are alleviated, and international prices remain stable. Over the next year, sources of growth will shift from fiscal stimulus to manufacturing and, possibly a recovering agriculture.

The Indonesian economic quarterly reports on and synthesizes the past three months' key developments in Indonesia's economy. Its coverage ranges from the macro economy to financial markets to indicators of human welfare and development. It is intended for a wide audience, including policy makers, business leaders, and financial market participants, and the community of analysts and professionals engaged in Indonesia's evolving economy. The challenge for Indonesia is to maximize the opportunities that this brings, in terms of enhancing future growth and making investments that can improve the welfare of the entire population, while managing the associated risks. Strong capital inflows, particularly portfolio, have been seen across emerging markets, including Indonesia. These inflows are driven by yield differentials and the stronger growth prospects, and improved creditworthiness, of emerging economies relative to heavily indebted, higher-income economies. Further quantitative easing in the US has provided an additional, cyclical boost to this trend. Global commodity prices also picked up in recent months. In November, the US dollar price of non-energy commodities rose by 3.4 percent over the month with food and raw material prices up by 4.9 percent and 7.6 percent, respectively. The underlying drivers were strong growth in demand from emerging economies, particularly China, and also supply disruptions in the agriculture sector.

This paper outlines the methodological issues associated with the task of measuring that actual delivered direct protection or taxation to individual agricultural industries, as well as the direct protection or anti-protection to non-agricultural sectors. It begins with a guide to what elements in principle could be measured. There are two key purposes of the distortion estimates being generated by this project are: 1) to provide a long annual time series of indicators showing the extent to which price incentives faced by farmers and food consumers have been distorted directly and indirectly by own-government policies in all major developing, transition and high-income countries, and hence for the world as a whole; and 2) to attribute the price distortion estimates for each farm product to specific border or domestic policy measures, so they can serve as inputs into various types of partial and general equilibrium economic models for estimating the effects of those various policies on such things as national and international agricultural markets, farm value added, income inequality, poverty, and national, regional and global welfare.

Communications and information technology for persons with disabilities — The Canadian national strategy as an example -- An intelligent information system for blind people — AI technology and philosophical aspects -- Adapting graphical user interfaces for use by visually handicapped computer users: Current results and continuing research -- Training blind people in the use of graphical user interfaces -- Artificial visual speech synchronized with a speech synthesis system -- Notational representation of sign language: A structural description of hand configuration -- Further advances in real-time voice to text with steno interpreters -- A uniform control interface for various electronic aids -- An integrated system for communication and equipments control using radio link -- Autonomy — A flexible and easy-to-use assistive system to support the independence of handicapped and elderly persons -- Screen Reader/2 — Programmed access to the GUI -- Designing an offscreen model for a GUI -- Screen reader for Windows based on speech output -- The New Wireless LinguControl -- The FeelMouse: Making computer screens feelable -- Unexpected benefits of Voice Type computing -- Robot control methods using the RAID workstation -- The ultrasonic navigating robot, WALKY -- NavChair: An example of a shared-control system for assistive technologies -- Using spatial audio for the enhanced presentation of synthesised speech within screen-readers for blind computer users -- Multimodal concept for a new generation of screen reader -- Auditory extension of user interfaces -- An attempt to define fully-accessible workstation levels of accessibility -- Graz Brain-Computer Interface (BCI) II -- Human-computer interfacing for the severely physically disabled -- Day and assessment training technology centres -- The North America association of rehabilitation programs in computer technology seeks to network with other training programs -- Disability and rehabilitation database in Chinese language -- Toward a single global market for assistive technology -- Using structure within electronic documents to make editors more accessible -- Distinguishing pattern-types in printed documents -- Structuring documents: the key to increasing access to information for the print disabled -- Study Center for Visually Impaired Persons supportive system for blind and partially sighted Students at the University of Karlsruhe/Germany -- Support Centre for Visually impaired Students -- Educational endeavour "Computer Science for the Blind" state of the art and experiences in supporting visually handicapped students -- Modellversuch "Informatik für Blinde" -- Cottage industry at NewLink -- Telework for Handicapped people: an experience -- Ableprofessionals: A recruiting and accommodation service for Atlanta employers -- "NewsReader" — a comfortable digital newspaper and bookreading system -- Digital talking books — a report from a practical, ongoing project -- The electronic kiosk accessing newspapers with electronic media -- Students support services at a scientific university -- Assistive technology in us higher education: The University of Wisconsin-Whitewater experience -- Leadership and Technology Management (LTM) the strategic management of technology in a consumer-driven environment -- Multimedia information system on assistive devices -- REHA — A multimedia system to learn about IT-systems for disabled persons -- Introducing voice control — Widening the perspective -- Mathtalk: The design of an interface for reading algebra using speech -- A method of access to computer aided software engineering (CASE) tools for blind software engineers -- Automatic image processing in developmental testing of visual-motor integration -- Computer neuropsychological training in mentally retarded children -- Computer training in cognitive remediation of the traumatic head injured -- Computer utilisation for speaking re-education -- The effectiveness of the Intonation Meter for teaching intonation to deaf persons -- Application of Artificial Intelligence methods in a word-prediction aid -- Speech therapy, new developments and results in LingWare -- Projective display of document information by parametric sound beam -- Synthesizing non-speech sound to support blind and visually impaired computer users -- Stereo sound board for real time auditory coding of visual information -- DHT — Diary handy terminal — for evaluating fluctuations in patients with Parkinson's disease (PD) -- Development of the system to teach the bedsore prevention method for wheelchair users -- Development of the bedsore alarm system using microcomputer for wheelchair users -- A case study of computer analysis of the arthritic user in rehabilitation engineering -- Evaluation of Ergolab -- Dynamic displays: the changing face of augmentative communication -- BLISSVOX — Voice output communication system for teaching, rehabilitation, and communication -- Access to the text component of multimedia conversation services for non-speaking people with severe physical disabilities -- Protocolling the TINATEL-System: A contribution for long term evaluation of an AAC-system for speech impaired persons to access the public telephone network -- The conventional Braille display state of the art and future perspectives -- The concept of a full screen tactile display (FSTD) driven by electrochemical reactions -- Displaying laterally moving tactile information -- A new architecture conception for a two dimensional tactile display -- Tactison: a multimedia learning tool for blind children -- Fortec's efforts to support mainstream education through research and technology development -- Providing assistive technology training to a rural school of education through an in-direct service strategy -- The CORES project -- Real time HCI and limits of human performance -- Computer and Computer Communication Guidance Centre for the Disabled -- Assistive technology in the public schools -- ADAMLAB Educational agency designs Voice Output Communication Aid -- Large print desktop-publishing by PC for the partially sighted -- A new approach in designing low vision aids (LVA) -- Multimedia authoring systems for constructing education packages for Special Needs Education -- Computer-aided Instruction with blind persons on an audio-tactile basis -- Authoring software in special education -- Radio computer communications network for disabled people -- An investigation of Global Positioning System (GPS) technology for disabled people -- Telecommunity telecommunication for persons with mental retardation — A Swedish perspective -- Tactile-audio user interface for blind persons -- Computer-aided access to tactile graphics for the blind -- Braille reader -- Computer camp for the handicapped and their family members -- SMLLSTPS: the software version of the Macquarie Program, a computerized child assessment system -- Development and use of a speech recognition system for physically handicapped users -- Head mounted accelerometers in the control of a video cursor -- Computer assisted training programme for early intervention for children with mental retardation.

New York Times columnist Paul Krugman would like you to know that the term "military-industrial complex" (MIC) is outmoded and that we spend far less on the Pentagon now than we did when President Eisenhower introduced that phrase in his 1961 farewell address.
Krugman is wrong on both counts.
First, he uses a misleading measure of Pentagon spending that obscures rather than reveals just how enormous our investment in that agency is by historical standards. He notes that Pentagon spending is a smaller share of the national economy than it was in Eisenhower's day. This is true but irrelevant. There is no reason that Pentagon outlays should track the growth of the overall economy, which is six times as large now as it was in 1961. But no one in their right mind is suggesting a sixfold increase in the Department of Defense's budget. The level of military outlays should be determined by how much is needed to address the security risks we face, not by arbitrary comparisons with the size of the economy.
The best measure of Pentagon spending is — wait for it — how much we actually spend on the Pentagon. Our current military budget is more than twice as much, adjusted for inflation, as it was in Eisenhower's day. And if current trends continue, it is poised to reach $1 trillion or more in the next year or two. That may seem like a manageable sum to Mr. Krugman, but most taxpayers would disagree.
As for the relevance of the term "military-industrial complex," it is more a question of linguistic preference than a reflection on the continuing influence of the arms lobby. Krugman is right to point out that U.S. involvement in the wars in Gaza and Ukraine is not being done at the behest of weapons makers seeking a big payday. But the big contractors are poised to profit from current wars, and their services don't come cheap.
More importantly, the arms lobby has exploited the war in Ukraine to press for special favors that have nothing to do with defending that country: cushy multi-year contracts; reduced scrutiny that will enable more price gouging, cost overruns and performance problems; rushing arms sales out the door with less vetting of their human rights and strategic impacts; and supersizing the arms manufacturing base at taxpayer expense.
Whether you call it the MIC, the arms lobby, or the Salvation Army, the big weapons makers and their allies in Congress and the Pentagon have as much or more power and influence now as they did when Eisenhower left office.
The MIC, or whatever Paul Krugman chooses to call it, is still a lobbying powerhouse. Lockheed Martin and its cohort routinely team up with key members of Congress to add more money to the Pentagon budget than the department even asks for, mostly for weapons that are built in the states of those officials. It is a classic case of special interests overriding the national interest.
In pursuit of these excess funds, which can amount to tens of billions of dollars each year, the industry brings its impressive lobbying machine to bear. The arms industry makes tens of millions of dollars in campaign contributions every election cycle, with a focus on members of the armed services and defense appropriations panels. And the sums spent are not small. House Armed Services Committee chair Mike Rogers (R-Ala.) received half a million dollars in weapons industry contributions in the most recent election cycle, with other key members not far behind.
The arms sector spends even more on lobbying than it does on campaign contributions, employing over 800 registered lobbyists in all — more than one for every member of Congress. Most of these lobbyists have come through the revolving door from senior positions in Congress or the Pentagon, and they use their connections with former colleagues to curry favor for their corporate employers.
For example, a recent study that my colleague Dillon Fisher and I did for the Quincy Institute found that 80 percent of four-star generals and admirals who retired in the past five years went to work on behalf of the arms industry in one form or another: as board members, lobbyists, executives, consultants, or advisers to firms that invest heavily in the arms sector.
Can we afford to spend more on the Pentagon? Technically yes, but it would come at a high price, reducing our capacity to address other urgent national needs. The $12 to $13 billion the Pentagon spends every year on the overpriced, dysfunctional F-35 combat aircraft is more than the entire annual budget of the Centers for Disease Control. And in one recent year, Lockheed Martin received more federal funding than the State Department and the Agency for International Development combined. The Pentagon consumes well over half of the federal discretionary budget which is the part of the budget that is available for public investment. Environmental protection, public health, job training, criminal justice and other basic functions of government have to compete for what's left after the Pentagon gets its oversized share of the pie.
I do agree with Krugman on one point: "By all means, let's have a good faith argument about how much America should spend on its military." But a thorough, balanced debate that actually leads to beneficial changes in spending and strategy will be extremely difficult to carry out without curbing the influence of the military-industrial complex.

Louisiana State University Baton Rouge would like
you to believe its holistic admissions system has led to its most "academically
accomplished" freshman class in history. Don't drink this misleading Flavor
Aid.

Last
week, the school released information about the incoming class, noting an average
ACT score of 26.5 and grade point average of 3.82. This was said to set records
in both categories and has come despite the decision five years ago to move to
admissions that deemphasized test scores and GPA in favor of intangible
criteria, making utilization of such scores optional. This has been in direct
violation of Louisiana
Board of Regents minimum admission standards which requires an ACT (or SAT
equivalent) score of 25 for first-time freshmen, although as many as four
percent of all entering students may not meet that and/or any other admission
criteria.

The impact was felt immediately as the school retreated
further away from meeting the four percent criterion, which BOR had and
continued to ignore enforcing. In 2017,
the year before the change, the average ACT was 25.6, although the lowest
quarter of percentiles was just 23, which demonstrates the school wasn't close to
the four percent standard or else that would have been close to 25 (keep in
mind that with 25 as the theoretical floor for at least 96 percent of entering
first-time freshmen, a distribution of scores would be, in graphic form,
long-tailed to the right, pulling up the mean and various other percentile
measures).

In 2018,
with the start of the new regime, the average fell to 25.5 and the lowest
quarter percentile cutoff to 22. In 2019,
these recovered slightly to their 2017 levels. But in 2020,
things retreated further, with the average down to 25.4 and lowest quarter
percentile cutpoint back to 22.

So, to boost these and to deflect from the fact
that holistic admissions in fact – which only made more prevalent the existing
trend of ignoring standards – has lowered standards, starting in 2021 with
Pres. William Tate IV assuming university leadership applying students were
given the option of not reporting test scores at all. This created the
incentive for lower-scoring applicants not to reveal that information, because it
wouldn't help them, while for those who had at least a 25 it was a plus factor
(because as long as they demonstrated that, the fulfillment of core high school
courses, and a GPA threshold of 3.0 on those, automatically they were in) so
they had every incentive to report it.

Not surprisingly, in 2021
the mean jumped to 26 and the lowest quarter percentile level to 23. In 2022,
the lower level held but the mean slipped back to 25.5 as undoubtedly as more
and more marginal students gained admission in violation of the unenforced BOR
standards.

So, time to put the thumb on the scales again.
This fall, LSU decided to use not the ACT composite – the score computed from
different categorical scores on a single exam attempt – but to report the "superscore"
– the best scores in categories across all attempts, which for any multiple-taker
with the exception of all highest categorical scores on a single attempt will
boost the reported average.

Thus, it wouldn't be an accident that the average
would pop an entire point, with likely more low-quality applicants and opting
out of reporting and rejiggering the scoring to push it higher for those who do
report. And if this is the standard used in the admission decision, it would trigger
another violation of BOR standards, which set forth that the composite is the
standard on which admission would be judged.

This makes any comparison from now to the past
completely apples and oranges. You cannot credibly say by ACT numbers this is
the most academically accomplished class because of all the self-reporting and
re-scaling compared to past class data. It's absolutely misleading.

(Nor do increasing average GPA numbers mean
anything. There has been such hyperinflation
in their numbers among high schools that as a discriminatory instrument,
much less as a minimum benchmark, it's next to useless at capturing the concept
it represents. Part of that comes the former standard of perfection, 4.0, being
breached by extra credit granted for certain kinds of classes that pushes
maximum points awarded higher than that level. For example, the honors enrollees
this fall average a 4.22.)

Unfortunately, this puffery has real world negative
consequences. LSU also crowed about how retention rates and graduation rates climbed.
Many things go into this – exogenous factors such as economic fortunes (not good
not long after Democrat Pres. Joe Biden
took office), ancillary programs to support students staying enrolled, but also
instructional demands. If instructors lighten up in standards, fewer students
will flunk out or feel pressured to move out of academic and into something
more suitable to their abilities and temperaments. An increase in retention
when the overall student body is becoming less capable of doing adequate
university work opens the possibility that standards are sliding – perhaps
under pressure of administrators wanting to compensate for student cohorts of
lesser ability to make sure more can stay in school. This cheats both students and
taxpayers.

Be an informed consumer of whatever self-serving
news releases come from LSU or any government agency. That critical perspective
reveals claims by LSU, which fly in the face of reason that if you lower
admission standards through deemphasizing valid measures of learning ability in
favor of subjective criteria, aren't to be trusted.

Walter Olson


In the aftermath of Donald Trump's efforts to remain in office notwithstanding the 2020 election, many lawyers who assisted him along the way are facing disciplinary and disbarment proceedings. New York and District of Columbia bar authorities suspended Rudolph Giuliani's license to practice after finding him to have broken various rules, and former Justice Department lawyer Jeffrey Clark faces similar proceedings in D.C. Colorado bar authorities censured attorney Jenna Ellis saying that she violated a "duty of candor to the public" by repeatedly misrepresenting facts about the supposed election theft. And in proceedings that begin this week, California bar authorities are seeking to strip John Eastman of his license to practice over a course of conduct including, but not limited to, preparing a memo arguing that Vice President Mike Pence had the authority to block certification of the election. (Eastman's lawyers have said the memo merely lays out scenarios and deny that it "proposes any particular course of action.")
The various proceedings raise issues of wide interest, but I'd like to focus on an issue that may seem narrow. If, with Milton Friedman and many other liberty‐​minded writers, we take a skeptical view of occupational licensure as tending to do more harm than good, does it follow that we should also take a dim view of lawyer disbarment and discipline? After all, if clients should be free to choose the doctor they want, why should they not be free to choose a lawyer who may have displayed "moral turpitude," lied to the public or courts, or behaved disloyally toward the Constitution or laws, to name some of the allegations in these cases? If a lawyer engages in some kind of misconduct that clearly merits punishment, such as submitting falsified documents, then – the argument might go — perhaps that punishment could be meted out by way of direct criminal prosecution.
There are many reasons, however, why such a critique may get ahead of itself.
To begin with, lawyers play multiple roles in society, and a correct analysis may not lead down the same path for all the roles. Some things lawyers do, such as drafting wills and advising on the state of the law, are relatively private and peaceful. When lawyers botch these roles, the consequences most often fall on the client. If we go along with Milton Friedman's argument that a free marketplace would provide patients with adequate ways to avoid quack doctors, maybe by analogy we can go along with the idea that clients can steer clear of incompetent contract‐​drafting lawyers.
But lawyers also wield powers to initiate coercive legal process – powers that are in effect delegated by the state, and that have no real equivalent among dentists, barbers, or plumbers. When they use this set of powers, lawyers can compel you – a stranger who never chose to hire them — to attend court dates against your will, reveal your private secrets and thoughts against your will and under oath, and shoulder the costs of a defense that might drain you of every penny you own. Not surprisingly, many schemes of lawyer regulation (though not ours) recognize a distinction between lawyers with a primarily advisory role, who are less regulated, and lawyers who act in serious court proceedings, who are held to higher standards. (Britain's solicitor‐​barrister distinction tracks a similar, though not quite identical, line based on "rights of audience.")
As we have seen, the response to the problem of shoddy advisory and document‐​drafting lawyers will often take place under a rationale of own‐​client protection. But when lawyers misbehave in court, those they injure will very often be adversaries or actors in the court system itself. (The lawyer's own client might be okay with the misconduct or even approve of it as a way to win.)
A related point is that while licensing in other occupations arises from powers of the legislative and executive branches of government, lawyer discipline springs historically from the courts' inherent powers, powers that were jealously guarded by the common law courts. And while protection of consumer interests did figure into the picture – mishandling client funds remains a good way to lose a law license – the common law judges were particularly intent on excluding lawyers whose conduct might threaten the work of justice. It is true now, as it has probably been immemorially, that one of the surest ways to get the hammer of legal discipline to land on your head is to get caught lying to the judge.
There are yet more complications. In practice, courts tend to delegate a lot (too much?) of the disciplinary process to bar panels and other ostensibly independent actors, and much could be and has been said about the hazards of the resulting mystique of "self‐​regulation." Still, the courts continue to play key roles in lawyer discipline. At the front end, judges disgusted at a lawyer's conduct in court can flag it as suitable for discipline, as has happened repeatedly in the Trump election saga. And the supervision is more explicit at the back end when a relevant court (such as a state high court) serves as the final arbiter of whether to exclude a lawyer from practicing in the future before its judges.
The power of courts to regulate their own proceedings and participants, as they have done under centuries of common law, is one we tamper with at our peril.

Just as the previous president of one party helped to
keep as Louisiana governor someone of the other party, the current president of
one party looks to be giving a leg up to someone of the other party winning the
state's governor's race later this year.

Without someone like Republican former Pres. Donald
Trump in office, Democrat Gov. John Bel Edwards
never would have stood a chance to win reelection. Trump's championing tax cuts
through Congress and his easing of regulatory burdens put
the nation's economy into another gear from the historically-worst recovery
under his predecessor Democrat Pres. Barack
Obama. Despite Edwards doing the opposite and inflating the size of
government, which resulted in a shrinking population, job loss, and rising proportion
of able-bodied adults choosing not to work while almost every other state saw
more people, more jobs, and higher personal income increases, he squeaked back
into the Governor's Mansion on the strength of Trump's economy that blunted his
policy mistakes.

Four years later, the same dynamic but in a
different way has come into play. With inflation ravaging
the savings and retirement nest eggs of Americans, triggered by the massive
borrowing and hyper-spending of Democrat Pres. Joe Biden
and (until this start of this year) a compliant Congress, Biden has ignored rectifying
this and he and his administration continue to lob campaign slow softballs to
Republicans seeking to succeed Edwards, in the form of executive actions that promise
only to drive the cost-of-living even higher for no good reason.

To this point, Biden's actions in the main have
benefitted the campaign of Republican Atty. Gen. Jeff Landry. His job provides a
perfect perch to issue judicial challenges to Biden's executive overreaches that
promulgate policies at odds with Louisiana's majority, and on several occasions
he has joined with other state top legal officers to have courts reverse these.

He may have to go to bat again for the rule of
law. Previous judicial decisions having frustrated attempts to put the
administrative state in control over environmental policy (in
which Landry intervened on the winning side) superseding Congress, it seems
imminent that Biden's Environmental Protection Agency will try to force into
regulatory law a reduced
version that attempts to curb carbon emissions at the source. If implemented,
this could compel utilities to have to engage in extremely expensive
compensations such as carbon capture and storage, switching away from fossil fuel
to renewable energy sources, or use green
hydrogen. Naturally, to absorb these costs this only will add to the fiscal
agony of ratepaying households.

This comes on the heels of Biden's EPA proposing
a rule that limits vehicle tailpipe emissions in an effort to force more
expensive electric vehicles onto the marketplace. This mimics California's
rules, which has a waiver in federal law to be able to do this, essentially
trying to extend that nationwide. Landry joined a suit
challenging the EPA's recent invocation of that waiver, and one challenging that
extension seems certain if the rule as written becomes promulgated.

Perhaps more than any other state, Louisiana would suffer a body blow
from rules like these after the indignities Edwards policies have heaped on its
residents' economic fortunes. The state is the sixth-highest total carbon
dioxide emitter and fourth-highest per capita, with the states ranked
above it and immediately below much smaller in population. It relies less on
renewable energy than almost any other, and only a higher-than-typical reliance
on nuclear energy doesn't make it the highest user of fossil fuels for electricity
generation. As it is, it's the highest consumer of energy per capita and
the fossil fuels industry makes up the largest part of its economy.

So, Landry's assistance here could prove crucial
in preventing illegal, if not unconstitutional, executive branch actions from
injuring Louisianans from the repercussions from Biden's faith in mythical catastrophic
anthropogenic global warming. But on another related matter, Landry hasn't had
to wait.

Another Republican gubernatorial candidate who has
been able to leverage his elected office to fight Biden Administration
extremism on this issue is Treasurer John
Schroder. Over the past year, Schroder has crossed swords with advocates of
environmental, social, and governance criteria for investing. He rightly has
noted mandating these non-financial criteria, particularly environmental, in
investment decisions likely leads to worse economic performance and violates the
fiduciary duty to maximize the state's return on investments. As a result, he
changed an investment
advisor and investment
firm because they relied too heavily on ESG criteria in performance of their
duties.

In that respect among candidates, Schroder had the
field to himself – until today,
when Landry announced a probe into an investing industry association aligned
with ESG criteria and two of its members. The civil action will determine
whether, in the use of ESG criteria, the parties involved employed unfair or
deceptive practices because ESG criteria detract from their fiduciary duties.

The Biden Administration has egged on ESG use. Last
year, his Securities and Exchange Commission promulgated a rule forcing
companies to incorporate ESG as a factor in financial reporting, which constitutionally
may run afoul of the same U.S. Supreme Court decision that attenuated the Biden
carbon emission rule likely to be announced.

Biden is the gift that keeps on giving for at
least two of Louisiana's Republican gubernatorial candidates. If only Louisianans
didn't potentially have to suffer the consequences from Biden's CAGW fever as a
result.

The hope that the world economy will be able to cope with the challenges of the coronavirus pandemic on its own, without radical measures, has finally disappeared. Temporary suspension of certain companies, indefinite suspension of food establishments, prostration in the hotel business and entertainment, the crisis of airlines due to the closure of borders. Unfortunately, this list can be extended for a long time, as well as to calculate the existing and forecast future economic losses from COVID 19 and the frequent introduction of quarantine regulations.The aim of the work is to study and assess the directions of development of the tax system of Ukraine during the pandemic, to find ways and opportunities for its improvement in comparison with the tax system of Germany.The scientific article substantiates the current priorities of the tax system development by introducing the experience of the German tax system, in particular: in the institutional environment; in the relationship between the subjects of the tax system, as well as in the relationship between the subjects of the tax system and the subjects of the external environment; in the activities of the subjects themselves; in ways to identify tax risks and tax fraud, which allows to identify potential measures to ensure the development of the tax system of Ukraine.The methodological basis of scientific research are general scientific and empirical research methods: theoretical generalization, scientific abstraction, induction and deduction, classification - in the process of studying the evolution of basic definitions: tax, tax system, tax policy, tax regulation, European integration; method of scientific abstraction - in order to generalize the conceptual apparatus of research; methods of system approach, analysis and synthesis - in the study of the structure of the tax system, the allocation of its principles and the development of the concept of development; method of comparison - to study the possibilities and justify the implementation of the German experience of harmonization of tax legislation in domestic practice.It is proposed to introduce a progressive scale of income taxation, which would allow to obtain additional funds to stimulate the development of small business. After all, the tax system of Ukraine is dominated by the payment of indirect taxes, which are paid equally by any consumer, so it is important to more fairly set rates for value added tax (VAT). ; Надеяться на то, что мировая экономика сможет самостоятельно, без радикальных мер справиться с вызовами пандемии коронавируса, окончательно исчезла. Временное прекращение работы отдельных компаний, остановка на неопределенный срок работы заведений питания, прострация в гостиничном бизнесе и сфере развлечений, кризис авиаперевозчиков из-за закрытия границ. К сожалению, этот список можно продолжать долго, как и подсчитывать уже имеющиеся и прогнозировать будущие экономические потери от COVID 19 и достаточно частым внедрение карантинных норм.Целью работы является исследование и оценка направлений развития налоговой системы Украины во время пандемии, поиск путей и возможностей ее совершенствования по сравнению с налоговой системой Германии.В научной статье обоснована современные приоритеты развития налоговой системы путем внедрения опыта налоговой системы Германии, в частности: в институциональной среде; во взаимоотношениях между субъектами налоговой системы, а также во взаимоотношениях между субъектами налоговой системы и субъектами внешней среды; в деятельность самих субъектов; в способы выявления налоговых рисков и налогового мошенничества, делает возможным выявление потенциальных мер по обеспечению развития налоговой системы Украины.Методологическим основанием научного исследования являются общенаучные, так и эмпирические методы исследований: теоретического обобщения, научной абстракции, индукции и дедукции, классификации - в процессе исследования эволюции базовых дефиниций: налог, налоговая система, налоговая политика, налоговое регулирование, евроинтеграция; метод научного абстрагирования - с целью обобщения понятийного аппарата исследования; методы системного подхода, анализа и синтеза - при исследовании структуры налоговой системы, выделении ее принципов и разработке концепции развития; метод сравнения - для изучения возможностей и обоснование направлений имплементации немецкого опыта гармонизации налогового законодательства в отечественную практику.Предложено внедрить прогрессивную шкалу налогообложения доходов, которая позволила бы получить дополнительные средства для стимулирования развития малого бизнеса. Ведь, в налоговой системе Украины преобладает уплата именно косвенных налогов, которые в равной степени платит любой потребитель, поэтому важно более справедливо устанавливать ставки по налогу на добавленную стоимость (НДС). ; Надіятися на те, що світова економіка зможе самостійно, без радикальних заходів впоратися з викликами пандемії коронавірусу, остаточно зникла. Тимчасове припинення роботи окремих компаній, зупинка на невизначений термін роботи закладів харчування, прострація у готельному бізнесі і сфері розваг, криза авіаперевізників через закриття кордонів. На жаль, цей перелік можна продовжувати довго, як і підраховувати вже наявні і прогнозувати майбутні економічні втрати від COVID 19 і досить частим впровадження карантинних норм.Метою роботи є дослідження і оцінка напрямів розвитку податкової системи України під час пандемії, пошук шляхів і можливостей її вдосконалення у порівнянні із податковою системою Німеччини. У науковій статті обґрунтовано сучасні пріоритети розвитку податкової системи шляхом впровадження досвіду податкової системи Німеччини, зокрема: в інституційне середовище; у взаємовідносини між суб'єктами податкової системи, а також у взаємовідносини між суб'єктами податкової системи і суб'єктами зовнішнього середовища; у діяльність самих суб'єктів; у способи виявлення податкових ризиків і податкового шахрайства, що уможливлює виявлення потенційних заходів щодо забезпечення розвитку податкової системи України.Методологічним підґрунтям наукового дослідження є загальнонаукові, так і емпіричні методи досліджень: теоретичного узагальнення, наукової абстракції, індукції та дедукції, класифікації – у процесі дослідження еволюції базових дефініцій: податок, податкова система, податкова політика, податкове регулювання, євроінтеграція; метод наукового абстрагування – з метою узагальнення понятійного апарату дослідження; методи системного підходу, аналізу і синтезу – при дослідженні структури податкової системи, виділенні її принципів та розробленні концепції розвитку; метод порівняння – для вивчення можливостей і обґрунтування напрямів імплементації німецького досвіду гармонізації податкового законодавства у вітчизняну практику.Запропоновано впровадити прогресивну шкалу оподаткування доходів, яка б дала змогу отримати додаткові кошти для стимулювання розвитку малого бізнесу. Адже, у податковій системі України переважає сплата саме непрямих податків, які в однаковій мірі сплачує будь-який споживач, тому важливо більш справедливо встановлювати ставки з податку на додану вартість (ПДВ).

The global outbreak of the COVID-19 virus has caused a major crisis affecting the population, economies and health systems. Travelling restrictions, suspended business activities, lack of healthcare measures and loss of revenue are linked to the effects of the COVID-19 crisis. The pandemic impacted increase of unemployment, decrease of exports and imports as well as negative changes in consumer pricing and number of bankruptcies. COVID-19 has affected not only economic activities but also had a strong impact on human health with a high number of deaths. Global COVID-19 crisis management included tax and public protection measures, the application of fiscal policy also played an important role. Fiscal measures adopted to manage the consequences of the pandemic included wage support, business assistance, tax deferrals, social benefits for the most vulnerable groups of population. Fiscal policy measures applied by the states, depended on the epidemiological situation in the country, country capacities and identified priority areas. The scientific research articles summarizes national actions and measures which were applied to reduce the consequences of COVID-19, as well as analyzes the relevance of fiscal policy. After completing the analysis of the scientific sources, the aim of this final project was identified to be the – investigation of the impact of fiscal measures in order to reduce the effects of COVID-19. The object of the research – fiscal policy measures in the context of COVID-19. COVID-19 virus spread worldwide at the end of the 1st quarter of 2020. Currently recorded over a million deaths caused by the virus. Analysis of statistical data showed significant increase in unemployment in the second quarter of 2020. Also, the volume of imports and exports decreased significantly. The increase in bankruptcies was also noticeable but at the same time new companies were emerging. The world's authorities have actively responded to the spread of the virus and taken urgent actions. The IMF provided financial assistance to the countries affected by the pandemic, the EU took steps to ensure population health protection, measures to stop the spread of the virus, disinformation and supported development of vaccines (Goniewicz et al. 2020). Fiscal policy is implemented through the government expenditure and use of revenue to influence the economy (IMF, 2020). The importance of fiscal policy has become apparent during the recent financial crisis, when countries have taken steps to increase spending and cut taxes to suspend the effects of the crisis. In the case of the COVID-19 crisis, the focus is on health care, income maintenance and the provision of social benefits and business support. Researches shown that fiscal policy based on increase in government spending is most appropriate for analyzing GDP, debt-to-GDP ratios, deficit-to-GDP ratios. Also, analyzing the changes in Lithuanian real estate prices, it is assumed that the fiscal measures adopted during the COVID-19 pandemic had an impact on the smaller decline of housing prices. In the United States, fiscal measures focused on unemployment insurance, unconditional benefits and liquidity-providing measures are expected to have had the greatest impact on COVID-19 crisis management. After analysis of scientific resources was decided to analyze the effectiveness of fiscal policy measures applied during the COVID-19 crisis. After assessing the limitations of the study, the analysis is performed taking Lithuania for a case study, analyzing household consumption and long-term loan interests and their reaction to the COVID-19 economic stimulus measures. The study showed that household consumption was significantly affected by the "Plan of Measures for Economic Stimulation and Mitigation of the Spread of Coronavirus (COVID-19)", identified in 2nd aim content. Without appropriate economic stimulus measures, household consumption would be lower by about 14% in the 2nd quarter of 2020, lower by about 3% in the 3rd quarter of 2020 and lower by 4.4% in the last quarter of 2020. Analyzing the changes in long-term loan interest rates, it is assumed that this indicator changes can be explained by social benefits and liquidity ratios, therefore, without the application of these economic stimulus measures, long-term loan interest rates would be 177% lower (-0.2%) in the 2nd quarter of 2020. In the 3rd quarter of 2020, long-term loan interest rates would reach -0.39%, and in the last quarter would reach -0.02%. Thus, household consumption and long-term loan interest rates are significantly affected by the 2nd and 3rd aims of the COVID-19 consequence reduction plan prepared by Lithuania, which seeks to preserve income of the population and help businesses to maintain liquidity. In terms of global analysis, there was decided to analyze COVID-19 fiscal plans in other countries. The analysis of the fiscal plans revealed that Germany accounted for the largest share of fiscal measures (30% GDP), Sweden (16% of GDP), Austria (about 13% of GDP), France (10% of GDP). Analyzing the structure of fiscal plans, it is assumed that the largest amount of funds is allocated for business assistance, and the smaller part – for population. In the case of Lithuania, the study showed that measures to preserve the income of the population have the greatest impact on changes in household consumption. Greece (around 2% of GDP) and France (around 1.4% of GDP) accounted for the largest share of funds allocated to the population. Long-term loan interest rates are significantly affected by measures supporting business and the population. In Germany, France, Finland, Lithuania, Sweden, Austria and Greece most funds were allocated to businesses. The research has shown that the economic stimulus measures put in place during the COVID-19 pandemic did not stop the negative developments in household consumption and long-term loan interest rates. However, the applied measures mitigated the impact to the analyzed indicators throughout the COVID-19 period.

The global outbreak of the COVID-19 virus has caused a major crisis affecting the population, economies and health systems. Travelling restrictions, suspended business activities, lack of healthcare measures and loss of revenue are linked to the effects of the COVID-19 crisis. The pandemic impacted increase of unemployment, decrease of exports and imports as well as negative changes in consumer pricing and number of bankruptcies. COVID-19 has affected not only economic activities but also had a strong impact on human health with a high number of deaths. Global COVID-19 crisis management included tax and public protection measures, the application of fiscal policy also played an important role. Fiscal measures adopted to manage the consequences of the pandemic included wage support, business assistance, tax deferrals, social benefits for the most vulnerable groups of population. Fiscal policy measures applied by the states, depended on the epidemiological situation in the country, country capacities and identified priority areas. The scientific research articles summarizes national actions and measures which were applied to reduce the consequences of COVID-19, as well as analyzes the relevance of fiscal policy. After completing the analysis of the scientific sources, the aim of this final project was identified to be the – investigation of the impact of fiscal measures in order to reduce the effects of COVID-19. The object of the research – fiscal policy measures in the context of COVID-19. COVID-19 virus spread worldwide at the end of the 1st quarter of 2020. Currently recorded over a million deaths caused by the virus. Analysis of statistical data showed significant increase in unemployment in the second quarter of 2020. Also, the volume of imports and exports decreased significantly. The increase in bankruptcies was also noticeable but at the same time new companies were emerging. The world's authorities have actively responded to the spread of the virus and taken urgent actions. The IMF provided financial assistance to the countries affected by the pandemic, the EU took steps to ensure population health protection, measures to stop the spread of the virus, disinformation and supported development of vaccines (Goniewicz et al. 2020). Fiscal policy is implemented through the government expenditure and use of revenue to influence the economy (IMF, 2020). The importance of fiscal policy has become apparent during the recent financial crisis, when countries have taken steps to increase spending and cut taxes to suspend the effects of the crisis. In the case of the COVID-19 crisis, the focus is on health care, income maintenance and the provision of social benefits and business support. Researches shown that fiscal policy based on increase in government spending is most appropriate for analyzing GDP, debt-to-GDP ratios, deficit-to-GDP ratios. Also, analyzing the changes in Lithuanian real estate prices, it is assumed that the fiscal measures adopted during the COVID-19 pandemic had an impact on the smaller decline of housing prices. In the United States, fiscal measures focused on unemployment insurance, unconditional benefits and liquidity-providing measures are expected to have had the greatest impact on COVID-19 crisis management. After analysis of scientific resources was decided to analyze the effectiveness of fiscal policy measures applied during the COVID-19 crisis. After assessing the limitations of the study, the analysis is performed taking Lithuania for a case study, analyzing household consumption and long-term loan interests and their reaction to the COVID-19 economic stimulus measures. The study showed that household consumption was significantly affected by the "Plan of Measures for Economic Stimulation and Mitigation of the Spread of Coronavirus (COVID-19)", identified in 2nd aim content. Without appropriate economic stimulus measures, household consumption would be lower by about 14% in the 2nd quarter of 2020, lower by about 3% in the 3rd quarter of 2020 and lower by 4.4% in the last quarter of 2020. Analyzing the changes in long-term loan interest rates, it is assumed that this indicator changes can be explained by social benefits and liquidity ratios, therefore, without the application of these economic stimulus measures, long-term loan interest rates would be 177% lower (-0.2%) in the 2nd quarter of 2020. In the 3rd quarter of 2020, long-term loan interest rates would reach -0.39%, and in the last quarter would reach -0.02%. Thus, household consumption and long-term loan interest rates are significantly affected by the 2nd and 3rd aims of the COVID-19 consequence reduction plan prepared by Lithuania, which seeks to preserve income of the population and help businesses to maintain liquidity. In terms of global analysis, there was decided to analyze COVID-19 fiscal plans in other countries. The analysis of the fiscal plans revealed that Germany accounted for the largest share of fiscal measures (30% GDP), Sweden (16% of GDP), Austria (about 13% of GDP), France (10% of GDP). Analyzing the structure of fiscal plans, it is assumed that the largest amount of funds is allocated for business assistance, and the smaller part – for population. In the case of Lithuania, the study showed that measures to preserve the income of the population have the greatest impact on changes in household consumption. Greece (around 2% of GDP) and France (around 1.4% of GDP) accounted for the largest share of funds allocated to the population. Long-term loan interest rates are significantly affected by measures supporting business and the population. In Germany, France, Finland, Lithuania, Sweden, Austria and Greece most funds were allocated to businesses. The research has shown that the economic stimulus measures put in place during the COVID-19 pandemic did not stop the negative developments in household consumption and long-term loan interest rates. However, the applied measures mitigated the impact to the analyzed indicators throughout the COVID-19 period.

An important condition for the competitiveness of products for veterinary medicine and animal husbandry is the introduction of enterprises that produce and supply products, quality management systems, in accordance with the requirements of both national and international standards. Without this, it is almost impossible to be a full-fledged "player" in the domestic and international markets for products for veterinary medicine and animal husbandry. Ukraine's membership in the World Trade Organization and active implementation of measures related to membership in the European Union intensify this work. Today there is enough experience gained not only in foreign companies, but also in leading domestic veterinary enterprises, the norm of which is strict compliance with product quality standards, in particular ISO 9001. Analysis of veterinary enterprises shows that ensuring quality and competitiveness of products is one of the most difficult problems. at the same time the most important. The available information shows that every year the need to be certified according to the standards governing the requirements of quality management systems and aimed at ensuring the efficient use of available resources, fuller use of staff and their involvement in all processes of production improvement and control. product quality, ensuring effective cooperation with consumers, suppliers and distributors. Certification of compliance with quality standards, among the necessary issues for improving production, allows you to see its weaknesses, which allows management and professionals to implement specific measures to improve the relevant activities. Certified quality management system significantly increases consumer confidence in the company, respectively, distinguishes it from competitors in quality and product range. It is the ISO 9001: 2015 standard and is one of the regulatory documents on the effectiveness of enterprise management and ensuring the effectiveness of its activities. The experience of leading foreign and domestic firms (enterprises) confirms that the certificate of quality management system in accordance with the national standard DSTU ISO 9001:2015, or its international ISO 9001:2015 - is a document that confirms that the quality management system implemented at the enterprise operates successfully. Trachenko L. A. confirms (Trachenko, 2018): "In a market economy, enterprises of any field of activity are under the constant influence of the competitive environment, which requires them to focus more on quality issues. In view of this, the management of many companies is faced with the need to improve quality management as a means of achieving competitiveness, gaining confidence in products and services from consumers. The implementation of quality management systems (QMS), which permeate not only the processes of production, provision of services, but also all areas of activity of enterprises, helps to implement this most effectively". The use of ISO standards increases the efficiency of enterprises in development, production and supply of products, allows you to objectively see and evaluate not only their place in the product market, but also to focus on solving the necessary specific, promising areas of enterprise development. ; Важливою умовою конкурентоспроможності продукції для ветмедицини і тваринництва стає впровадження на підприємствах, які виробляють і поставляють в обіг продукцію, систем управління якістю, відповідно до вимог як національних, так і міжнародних стандартів. Без цього, практично, неможливо бути повноцінним «гравцем» на вітчизняному і міжнародних ринках продукції для ветмедицини і тваринництва. Активізує цю роботу членство України у Світовій організації торгівлі та активна реалізація заходів, щодо членства у Європейському Союзі. Сьогодні достатньо досвіду накопиченого не тільки в зарубіжних фірмах, а й у провідних вітчизняних підприємств ветмедицини, нормою діяльності яких є чітке дотримання стандартів з якості продукції, зокрема ISO 9001. Аналіз діяльності підприємств ветмедицини свідчить, що забезпечувати якість і конкурентоспроможність продукції одна із найскладніших проблем, в той же час і найважливіших. З доступної інформації видно, що з кожним роком все впевненішою нормою для підприємств ветмедицини стає необхідність сертифікуватися за стандартами, які регламентують вимоги Систем управління якістю і спрямовані на забезпечення ефективного використання наявних ресурсів, повніше використання можливості персоналу та залучення його до всіх процесів удосконалення виробництва і контролю якості продукції, забезпечення результативної співпраці із споживачами, постачальниками та дистриб'юторами. Сертифікація на відповідність стандартам якості, в числі необхідних питань щодо удосконалення виробництва, дозволяє бачити і слабкі його сторони, що дозволяє керівництву і спеціалістам реалізувати конкретні заходи для удосконалення відповідних напрямків діяльності. Сертифікована система управління якістю суттєво підвищує і довіру споживачів до підприємства, відповідно виділяє його серед конкурентів за якістю і асортиментом продукції. Саме стандарт ISO 9001:2015 і являє собою один із регламентуючих документів щодо результативності управління підприємством і забезпечення результативності його діяльності. Досвід провідних зарубіжних та вітчизняних фірм (підприємств) підтверджує, що сертифікат на систему управління якістю відповідно до національного стандарту ДСТУ ISO 9001:2015, або його міжнародного ISO 9001:2015 – це документ, який підтверджує, що впроваджена на підприємстві система управління якістю успішно функціонує. ТраченкоЛ.А. (Trachenko, 2018) підтверджує: «В умовах ринкової економіки підприємства будь-якої сфери діяльності перебувають під постійним впливом конкурентного середовища, яке вимагає від них більше зосереджуватись на проблемах якості. Зважаючи на це, керівництво багатьох підприємств зіштовхнулося з необхідністю удосконалення управління якістю, як засобом досягнення конкурентоспроможності, завоювання довіри до продукції та послуг у споживачів. Найефективніше реалізувати це допомагає впровадження систем управління якістю (СУЯ), які пронизують не тільки процеси виробництва продукції, надання послуг, але й усі сфери діяльності підприємств». Використання стандартів ISO підвищує ефективність роботи підприємств з розробок, виробництва та постачання в обіг продукції, дозволяє об'єктивно бачити та оцінювати не тільки своє місце на ринку продукції, а й акцентувати увагу на вирішенні необхідних конкретних, перспективних напрямків розвитку підприємства.

The global outbreak of the COVID-19 virus has caused a major crisis affecting the population, economies and health systems. Travelling restrictions, suspended business activities, lack of healthcare measures and loss of revenue are linked to the effects of the COVID-19 crisis. The pandemic impacted increase of unemployment, decrease of exports and imports as well as negative changes in consumer pricing and number of bankruptcies. COVID-19 has affected not only economic activities but also had a strong impact on human health with a high number of deaths. Global COVID-19 crisis management included tax and public protection measures, the application of fiscal policy also played an important role. Fiscal measures adopted to manage the consequences of the pandemic included wage support, business assistance, tax deferrals, social benefits for the most vulnerable groups of population. Fiscal policy measures applied by the states, depended on the epidemiological situation in the country, country capacities and identified priority areas. The scientific research articles summarizes national actions and measures which were applied to reduce the consequences of COVID-19, as well as analyzes the relevance of fiscal policy. After completing the analysis of the scientific sources, the aim of this final project was identified to be the – investigation of the impact of fiscal measures in order to reduce the effects of COVID-19. The object of the research – fiscal policy measures in the context of COVID-19. COVID-19 virus spread worldwide at the end of the 1st quarter of 2020. Currently recorded over a million deaths caused by the virus. Analysis of statistical data showed significant increase in unemployment in the second quarter of 2020. Also, the volume of imports and exports decreased significantly. The increase in bankruptcies was also noticeable but at the same time new companies were emerging. The world's authorities have actively responded to the spread of the virus and taken urgent actions. The IMF provided financial assistance to the countries affected by the pandemic, the EU took steps to ensure population health protection, measures to stop the spread of the virus, disinformation and supported development of vaccines (Goniewicz et al. 2020). Fiscal policy is implemented through the government expenditure and use of revenue to influence the economy (IMF, 2020). The importance of fiscal policy has become apparent during the recent financial crisis, when countries have taken steps to increase spending and cut taxes to suspend the effects of the crisis. In the case of the COVID-19 crisis, the focus is on health care, income maintenance and the provision of social benefits and business support. Researches shown that fiscal policy based on increase in government spending is most appropriate for analyzing GDP, debt-to-GDP ratios, deficit-to-GDP ratios. Also, analyzing the changes in Lithuanian real estate prices, it is assumed that the fiscal measures adopted during the COVID-19 pandemic had an impact on the smaller decline of housing prices. In the United States, fiscal measures focused on unemployment insurance, unconditional benefits and liquidity-providing measures are expected to have had the greatest impact on COVID-19 crisis management. After analysis of scientific resources was decided to analyze the effectiveness of fiscal policy measures applied during the COVID-19 crisis. After assessing the limitations of the study, the analysis is performed taking Lithuania for a case study, analyzing household consumption and long-term loan interests and their reaction to the COVID-19 economic stimulus measures. The study showed that household consumption was significantly affected by the "Plan of Measures for Economic Stimulation and Mitigation of the Spread of Coronavirus (COVID-19)", identified in 2nd aim content. Without appropriate economic stimulus measures, household consumption would be lower by about 14% in the 2nd quarter of 2020, lower by about 3% in the 3rd quarter of 2020 and lower by 4.4% in the last quarter of 2020. Analyzing the changes in long-term loan interest rates, it is assumed that this indicator changes can be explained by social benefits and liquidity ratios, therefore, without the application of these economic stimulus measures, long-term loan interest rates would be 177% lower (-0.2%) in the 2nd quarter of 2020. In the 3rd quarter of 2020, long-term loan interest rates would reach -0.39%, and in the last quarter would reach -0.02%. Thus, household consumption and long-term loan interest rates are significantly affected by the 2nd and 3rd aims of the COVID-19 consequence reduction plan prepared by Lithuania, which seeks to preserve income of the population and help businesses to maintain liquidity. In terms of global analysis, there was decided to analyze COVID-19 fiscal plans in other countries. The analysis of the fiscal plans revealed that Germany accounted for the largest share of fiscal measures (30% GDP), Sweden (16% of GDP), Austria (about 13% of GDP), France (10% of GDP). Analyzing the structure of fiscal plans, it is assumed that the largest amount of funds is allocated for business assistance, and the smaller part – for population. In the case of Lithuania, the study showed that measures to preserve the income of the population have the greatest impact on changes in household consumption. Greece (around 2% of GDP) and France (around 1.4% of GDP) accounted for the largest share of funds allocated to the population. Long-term loan interest rates are significantly affected by measures supporting business and the population. In Germany, France, Finland, Lithuania, Sweden, Austria and Greece most funds were allocated to businesses. The research has shown that the economic stimulus measures put in place during the COVID-19 pandemic did not stop the negative developments in household consumption and long-term loan interest rates. However, the applied measures mitigated the impact to the analyzed indicators throughout the COVID-19 period.

With historical roots in the once-common practices of lodging and boarding, short-term rentals (STRs) have become in recent years a prominent feature of the global travel accommodation space. Worth roughly US$40 billion in 2010, the global value of the STR market reached US$115 billion in 2019. Despite a significant hit on business as a result of the COVID-19 pandemic, the STR market is showing strong signs of rebounding. The increased popularity and accessibility of the STR market can be largely attributed to the emergence of digital sharing economy platforms, such as Airbnb and Vrbo, which play the role of mediator in simplifying interactions and transactions between hosts and guests from around the world. As this platform-facilitated STR market has grown, home sharing has garnered increasing attention. Many have celebrated such innovation in the hospitality sector for the benefits it has delivered, among them lower prices, increased consumer choice, local economic development, community revitalisation, and a reliable income stream for property owners. However, others have been quick to decry the practice, accusing STR platforms of engaging in anti-competitive behaviour, exacerbating issues of over-tourism and a lack of affordable housing, and undermining the habitability of communities. Of notable concern among many STR skeptics is a potential shift in practice away from individual hosts renting a primary residence or space therein, and towards commercialization, whereby corporate entities are buying up what were once residential properties to list in the more lucrative STR market. The above picture of costs and benefits points to a market that is rife with tensions. Naturally, this reality has produced calls for regulation and government involvement, and in some cases, has even fuelled campaigns for all-out ban of the practice.As governments have stepped into the regulatory fold, however, they have faced significant challenges. This is because STR activity, different in composition and dynamics from that which plays out in traditional markets, pushes conventional policy boundaries, undermining in some cases the effectiveness of standard legal, regulatory, planning, and governance processes. Regulatory struggles can be attributed to three key factors. First, most conceptions of home sharing employed in the regulatory space treat the STR market as conventional and thus two-sided; that is, as encompassing interactions between those supplying the service (hosts) and those accessing it (guests). Such understandings fail to capture the involvement of additional players—digital STR platforms, most notably, but more recently professional property managers as well— not to mention the nature, extent, and implications of their involvement. Importantly, STR platforms are more than passive facilitators of market activity, and not only influence the contours and dynamics of the market, but also actively shape the regulatory space. Second, attempts to regulate home sharing have been hampered by the widespread tendency, within both policy and academic circles, to treat the market as a monolith. Yet, an assessment of drivers of participation and dynamics among guests, hosts, and platforms makes manifest the complexity of the STR market and the diversity of activity that plays out within it. Notably, STR hosting spans a spectrum of activity, from low- or no-fee home sharing in the spirit of collaborative consumption, to renting a suite in a primary residence, to the commercial multi-hosting referenced above. Drivers of guest participation in the market are similarly diverse. Far from passive, platform involvement is shaped by the desire to create and benefit from network effects, and thus spans partnership development, bridging to distinct but related markets, and even the pursuit of socially minded or philanthropic endeavours. The above diversity suggests that one-size-fits-all approaches to management are destined to fail. Third, governments and policymakers have relied on traditional regulatory concepts and parlance, such as the notion of regulatory violation, to characterize various forms of STR market activity. However, in the case of platform-mediated home sharing, the concept of regulatory fractures—instances in which new modes of activity do not map well onto existing frameworks, thus disrupting regulatory effectiveness—is more apt. The conceptual frame of regulatory fractures enables one to uncover the tensions and complications that are produced when novel activity arises within the context of longstanding institutions and processes, and underscores the extent to which reimagined regulatory and policy approaches, tailored to the unique features of the STR market, are vital. Further, if not addressed, regulatory fractures will not only undercut the intent and effectiveness of regulation but will also curtail the potential benefits of home sharing activity. Going forward, successful management of the STR market will hinge on the ability of policymakers to confront the factors currently hindering the effectiveness of policy and regulatory approaches, namely an under-developed understanding of the STR market and its dynamics, and a continued use of tools ill-suited to novel economic activity. Fortunately, governments ready to innovate in the regulatory space and reimagine management strategies will learn that a number of less conventional approaches show promise. Among such emerging approaches is co-regulation, a tactic employed with success throughout the European Union in particular. Given their prominent role in the market, as well as their desire to influence regulation to maintain network dominance, platforms could make willing and effective partners in co-regulation, just as some other industries are entrusted with a degree of self-regulation. Though it would require the development of a robust framework to ensure effectiveness, co-regulation could help governments to overcome existing issues, such as those related to compliance and enforcement, while also enabling access to more comprehensive data, without which tailored policy and regulatory solutions are significantly hampered.

The dissertation is devoted to the research of economic and legal regulation of educational services. Section 1 "General theoretical provisions on economic and legal regulation of educational services" provides educational services "the main stages of formation of educational services as a legal category: the period of Kievan Rus (mention of education in the laws of Monomakh, Byzantine-Russian agreements, the emergence of educational services emergence of the first educational institutions), periods of Ukrainian lands in the Russian, Austrian empires, the Kingdom of Hungary (specification of the content of educational services, diversification of their types due to the emergence of university-type higher education institutions), Soviet period (specification of the content of educational services at different levels of education); period of independence of Ukraine (consolidation at the legislative level of the definition of educational services and its qualitative dimensions). Section 2 "Characteristics of economic and legal regulation of educational services" clarifies the provisions on the status of subjects of educational services with the justification that they are business entities of any organizational and legal form and form of ownership, which have a set of economic rights and responsibilities, which forms the scope of economic competence. The types of subjects of providing educational services are specified: 1) educational institutions for which the provision of educational services is the main type of economic activity, including educational institutions of foreign countries; 2) other legal entities - enterprises, institutions, organizations, natural persons-entrepreneurs who do not have the status of an educational institution; 3) separate subdivisions of educational institutions, including educational institutions of foreign states. It is specified that the implementation of the principle of autonomy of educational institutions in the context of economic and legal regulation of educational services requires focusing on the implementation of economic competence of educational institutions based on independence, autonomy and responsibility in making business decisions. The conditions for the provision of educational services have been refined with the justification that the defining condition for the provision of these services in formal and non-formal education is the identification in the form of state registration of the business entity. Section 3 "Economic and legal liability of subjects of educational services" summarizes the legal and factual grounds for the occurrence of economic and legal liability of subjects of educational services: legal grounds are the provisions of current legislation and/or contracts for the provision of educational services; factual – illegal actions to provide educational services in the absence of legal grounds for carrying out this activity; non-compliance of the business entity's activity with the licensing conditions of educational activity; non-performance or improper performance of the contract for the provision of educational services and others. It is established that violation of the requirements for the quality of educational services is the most difficult reason for the application of economic and legal liability due to the lack of materialized content of educational services, subjective perception of their quality, quality dependence on both the subject and consumer of such services. 3 taking into account this, it is proposed when specifying the contract for the provision of educational services to specify the requirements for the quality of educational services by establishing specific parameters for measuring quality or indicators of quality compliance with a certain level of education. ; Дисертацію присвячено дослідженню господарсько-правового регулювання надання освітніх послуг. У розділі 1 «Загальнотеоретичні положення щодо господарсько-правового регулювання надання освітніх послуг» виокремлено основні етапи становлення освітніх послуг як правової категорії: період існування Київської Русі (згадки про освіту у законах Мономаха, візантійсько-руських угодах, зародження освітніх послуг з появою перших навчальних закладів), періоди перебування українських земель у складі Російської, Австрійської імперій, Угорського королівства (конкретизація змісту освітніх послуг, урізноманітнення їх видів завдяки появі вищих навчальних закладів університетського типу), радянський період (конкретизація змісту освітніх послуг на різних рівнях освіти); період незалежності України (закріплення на законодавчому рівні визначення поняття освітньої послуги та її якісних вимірів). У розділі 2 «Характеристика господарсько-правового регулювання надання освітніх послуг» уточнено положення щодо статусу суб'єктів надання освітніх послуг з обґрунтуванням, що вони є суб'єктами господарювання будь-якої організаційно-правової форми і форми власності, які мають сукупність господарських прав та обов'язків, що формує обсяг господарської компетенції. Конкретизовано види суб'єктів надання освітніх послуг: 1)заклади освіти, для яких надання освітніх послуг виступає основним видом господарської діяльності, у тому числі заклади освіти іноземних держав; 2)інші юридичні особи – підприємства, установи, організації, фізичні особи-підприємці, які не мають статусу закладу освіти; 3)відокремлені підрозділи закладів освіти, у тому числі закладів освіти іноземних держав. У розділі 3 «Господарсько-правова відповідальність суб'єктів надання освітніх послуг» узагальнено юридичні та фактичні підстави настання господарсько-правової відповідальності суб'єктів надання освітніх послуг: юридичними підставами виступають положення чинного законодавства та/або договорів про надання освітніх послуг; фактичними - неправомірні дії з надання освітніх послуг за відсутності законних підстав провадження цієї діяльності; невідповідність діяльності суб'єкта господарювання ліцензійним умовам провадження освітньої діяльності; невиконання чи неналежне виконання договору про надання освітніх послуг та інші. Встановлено, що порушення вимог щодо якості надання освітніх послуг виступає найбільш складною підставою для застосування господарсько-правової відповідальності у зв'язку з відсутністю уречевленого змісту освітніх послуг, суб'єктивного сприйняття їх якості, залежності якості як від суб'єкта надання, так і від споживача таких послуг. З урахуванням цього запропоновано при укладанні договору про надання освітніх послуг конкретизувати вимоги до якості освітніх послуг через встановлення конкретних параметрів виміру якості або показників відповідності якості певному рівню освіти.