Suchergebnisse

Effective management of innovative process for the manufacturing of innovative products implies the substantiation of sources, determining the volumes and objects for financing the innovations. As one of the most important elements in managing the investment provision for innovative development is planning the cost and expenditures for innovative products, we consider the chosen direction of present research to be relevant. The aim of present work is a characteristic for the method of determining the volume of investment into innovative products by the type of products and enterprises based on the matrix of innovative potential of the region for formatting of optimal investment portfolio. Here we enumerate the basic types of foresight research into scientific and technological development, which were conducted in Ukraine. The conclusion is drawn that despite the multiple variants for such a development, its directions, along with other factors, are limited by the financial means for producing innovative products whose component is determining the required volumes and objects for investing. We characterized a method for selecting the types of innovative products as an object for investment. In order to choose investment objects, the list of critical technologies and innovative enterprises that have priority for the region is defined; investment risks at various stages of manufacturing innovative products are assessed; discounted income and price of risks are calculated; the problem on optimal allocation of investments by the types of products and enterprises is resolved with regard to the discounted income and price of risks. The novelty of present research is in the algorithmization of selecting the innovative technologies that have priority for investment, based on the matrix of innovative potential of the region. Results of the study might be applied to form an investment portfolio that would contain the most promising innovative technologies from the economic viewpoint. Promising topics for further research is conducting a comparative portfolio analysis of innovative enterprises for various fields of activity based on the proposed algorithm.

Monumental and museum work in Ukraine in 1960-1970's of XX century. characterized by a wave of mass interest in Ukrainian culture and the spread of the progressive idea of creating ethnographic museums of a new type – open-air museums, commonly called scans. The first such museum in Ukraine was the Museum of Folk Architecture and Life in the Middle Dnieper region in Pereyasla, Kyiv region, which is one of the richest treasures of original folk architecture and life of the inhabitants of the Dnieper villages of the 19 th – beginning оf the 20 th. The museum is a part of National historical and ethnographic reserve «Pereyaslav».
This project had no precedents in Ukraine, so the path to the realization of this idea was difficult and long. Foreign experience in creating open-air ethnographic exhibitions was especially useful, as the museum practice of Ukraine still lacked theoretical knowledge, polished methodology, clear principles of museum studies, international standards, and good work experience. The approaches of Pereyaslav museums to this new, methodically and practically not developed business, were creative and original. The experience of its founders was useful for creating other museums of folk architecture and life in Ukraine.
The article examines the history of the Pereyaslav scansen. Different conceptual approaches of its founders are analyzed. The proposed article deals, first of all, with the scientific controversy between the director of the Pereyaslav-Khmelnytsky State Historical Museum M.I. Sikorsky and public figure E.F. Ishchenko regarding the definition of the type of museum, its name, thematic structure, exposition content, landscaping and other issues. Scientific discourse also had its positive sides. The controversy that arose between the founders allowed both sides to consider true, logical ideas in the theory of each of them. Scientific discourse also had its positive sides. The controversy that arose between the founders allowed both sides to consider true, logical ideas in the theory of each of them.

У статті розкрито особливості взаємозв'язку та відмінності між фінансово-правовою відповідальністю та іншими видами юридичної відповідальності. Відзначено, що юридична відповідальність має ті ж властивості, що й нормативність, а нормативність юридичної відповідальності, як і нормативність права, включає можливість державного примусу. З'ясовано, що юридична відповідальність визначається чинним законодавством і настає за проступки або злочини, тобто за протиправні дії, які особа вчиняє умисно або з необережності і які заборонені законом та стоять під загрозою покарання. Встановлено, що усі види юридичної відповідальності здійснюються на основі нормативної структури, яка являє собою єдність матеріальних і процесуальних правових норм. Виявлено, що притягнення до фінансово-правової відповідальності не виключає одночасного притягнення до інших видів юридичної відповідальності. Наголошено, що конституційну відповідальність можна визначити як засновані на державному (або прирівняному до нього суспільному) примусі конституційні відносини, які виникають з моменту вчинення конституційного порушення і які винний (правопорушник) повинен нести. Констатовано, що взаємодія фінансово-правової та кримінальної відповідальності має функціональний характер, який полягає в тому, що норми режиму кримінальної та фінансово-правової відповідальності залучаються до регулювання та захисту валюти, податків, банківського забезпечення тощо. Акцентовано, що зв'язок фінансово-правової та цивільної відповідальності простежується в кількох напрямках, однак фінансово-правова відповідальність не сприяє захисту відносин приватної власності. Виявлено, що між фінансовою та адміністративною відповідальністю існує тісний зв'язок, спільні риси якого висвітлюють публічність, нерівність сторін, спрощений порядок накладення стягнення тощо. Перспективою подальших досліджень у цьому напрямі є дослідження сутності, принципів, ознак та функцій і особливостей фінансово-правової відповідальності в Україні.

In the article, the current state of cooperation between Canadian Ukrainians and Ukrainian doctors analyzes. The urgency of modern challenges for cooperation is determined, in particular: pandemic restrictions due to the rapid spread of Covid-19 virus and a sharp restriction of direct professional contacts; the politicization of professional international cooperation in the conditions of Russian aggression; bureaucracy on the part of the management of medical institutions of Ukraine, unfinished state regulation of charitable organizations and international cooperation; insufficient development of charity in Ukraine.
The activity of the main Cooperation programs between doctors Canadian Ukrainians and Ukrainian doctors is analyzed. The main focus of the article is on the analysis of the effectiveness of the Canadian-Ukrainian Pediatric Fellowship Program. The Medical Director of the Program is Professor James Rutka, and the Program Coordinator is Professor Myroslava Romach.
The stages of organizing training meetings within the Program are indicated: planning and preparation for the meeting (goal setting and detailed planning); choice of locations, according to pre-thought-out criteria; the meeting itself (lectures and practical training, joint operations in 7 cities of Ukraine); further observation, assessment of the impact and results of the meeting, as well as planning of long-term cooperation.
Analysis of the concrete results of cooperation is one of the most important stages of international cooperation, as it not only increases its efficiency but also ensures the targeted use of funds. It is determined that important factors that increase the effectiveness of interstate programs in the field of medicine are awareness of cooperation at the diplomatic level, coordinated cooperation at the local level, selection of reliable partners for cooperation, systematic contacts, activities, targeted, premeditated assistance, careful selection of applicants, changes in the means of communication in today's challenges.
The work of the above-mentioned medical Ukraine Paediatric Fellowship Program can serve as an example of the organization of international cooperation in various directions of social and political life of modern Ukraine, and a guarantee of its high efficiency in clear strategic planning.

Purpose: to formulate and justify the optimal system model for managing sustainable economic development of a hotel and restaurant business. Design/Method/Approach: A theoretical generalization, logical-critical and economic-mathematical analysis patterns of functioning of a business as an economic system, based on systemic, process and target methodological approaches. Findings: The regularities of the business operating as an economic system are investigated. The system, target and process approaches to managing a business entity by developing a methodology related to the target functions formation of the individual subsystems and processes that make up the business activity are studied to identify patterns of their interaction and achieve an integrated result with the greatest efficiency. A structural-logical model of the control system is formed under the influence of disturbing environmental factors based on the objective functions and established vectors of sustainable economic development of the hotel and restaurant business, taking into account monitoring of its performance. Practical implications: The research results allow formulating the target management system for the sustainable economic development of the hotel and restaurant businesses based on monitoring costs as elements of the resources consumed, and effectively get adapted to environmental changes through integration of engineering, technology, economics, planning and management methods. Originality/Value: There was proposed a method for the system formation for managing sustainable economic development of a hotel and restaurant business based on cost monitoring, which, unlike existing ones, based on a set of system, process and target approaches and enables by differentiation processes occurring within the business and establishing patterns of their functional links with indicators of resource costs, provide forecasting and planning of performance. Research limitations/Future research: These researches are the basis for the subsequent evaluation and prediction of the of the operation efficiency, optimize resource costs of production and commercial activities of business entities, to create a mechanism for sustainable development of businesses. Paper type: theoretical.

This article focuses on the present state and prospects of research and technology development in Lithuania. The authors focus on the main competitive innovation spheres (information technologies, biotechnologies, special purpose laser technologies) and analyse the principal lines of innovation policy and strategy. The article presents the results of a SWOT analysis of Lithuanian innovation development and describes the possible fields and mechanisms of research and technology cooperation between Lithuania and Ukraine

Стаття присвячена дослідженню особливостей та правових засад сучасної державної політики у сфері національних меншин (спільнот) України, а також проблеми обмеження конституційних прав та свобод національних меншин (спільнот) у КНР та Болгарії.Авторський методологічний аналіз включав низку філософських, загальнонаукових та спеціально наукових методів. Зокрема метод порівняльного правознавства застосовувався для аналізу досвіду КНР та Болгарії щодо обмежень прав національних меншин (спільнот). Компаративний метод сприяв узагальненню знань у сфері державної політики у сфері національних меншин (спільнот).Репрезентовані позиції науковців та інституційних міжнародних органів щодо державної політики у сфері національних меншин (спільнот), мотивовано позицію казуальним виміром. Авторами розкрито ключові моменти державної політики у сфері національних меншин (спільнот), окрему увагу сконцентровано на проблемі позитивної дискримінації (особливому захисті) національних меншин. Вказано на труднощі реалізації державної політики у сфері національних меншин (спільнот) у КНР та Болгарії, а також піднято питання правового становища болгарської меншості (спільноти) України.У статті відображено основні напрямки державної політики у сфері національних меншин (спільнот) та основні завдання Державної служби України з етнополітики та свободи совісті. Приклади дискримінації македонської національної меншини в Болгарії, з одного боку, і вільного, рівноправного розвитку всіх націй і народів, що проживають на території України, – з іншого, ні недосконалість міжнародного законодавства, ні слабкість міжнародно-правових інститутів захисту прав людини не є головною перешкодою для вільного національного розвитку народів та окремих індивідів. Як найважливіша умова та об'єктивний чинник такого розвитку виступає державна національна політика, яка може або сприяти національному розвитку, або гальмувати його.Констатовано, що конституційні засади сучасної державної національної політики України утворюють положення Конституції України, що закріплюють найважливіші цінності конституційного ладу України. Звернено увагу, що національна політика України націлена насамперед на досягнення балансу, паритету інтересів кожної людини окремо та всіх народів (спільнот), що проживають на території України, у сфері національних відносин.У висновку зазначено, що національна політика України – це правова політика держави у галузі регламентації правового статусу національних меншин, формування нормативної бази, що забезпечує реалізацію національної політики на рівні органів державної влади та місцевого самоврядування в Україні.

The article examines the peculiarities of law and legal security in modern Ukrainian realities. It is determined that law is a mechanism which, through the application of legal norms of which it is a part, should ensure the effective functioning of democracy and democracy in the state and the functioning and further development of the social system. It is established that the Ukrainian legal system is undergoing a reconstruction phase, in which administrative and legal mechanisms are being transformed into mechanisms of self-regulation and self-organisation. The author establishes that essential factors of law stability are correct definition and certainty of each element, completeness and absence of contradictions. It is established that the basis of the concept of legal security is the conditions, sources, methods and mechanisms of negative impact (falsification of legal provisions, conflicts of provisions, legal gaps, inadequate implementation procedures, neglect of the effect of provisions, substitution of concepts, corruption, etc. The author determines that legal security is a component of national security. Its content consists of the implementation of national interests in all areas of national security, protection of national interests in the security sector, as well as legal regulation of legal relations and legal protection of the creation of state and non-state institutions with the necessary and sufficient conditions for the effective functioning of law and legal order as a crucial regulator of social relations. It is noted that legal security is one of the constant needs caused by the natural conditions of life of a person, society and mankind. It should also be considered a universal human value designed to ensure a person's existence as a public good. The author identifies the factors that significantly impact the institutionalisation process of an individual's legal security.

In order to facilitate access to works and their use for the visually impaired, on June 27, 2013, the Diplomatic Conference of the World Intellectual Property Organization in Marrakesh (Morocco) adopted the "The Marrakesh Treaty on the facilitation of access for the blind and visually impaired or with other disabilities to accept printed information to published works". The accession of countries to the Marrakesh Treaty allows for adequate access for people with visual impairments to published works on the same terms as for people with normal vision. The provisions of the Marrakesh Treaty establish general obligations on restrictions under the Berne Convention, which authorizes the reproduction of works in certain special cases, provided that such reproduction does not harm the normal use of the work and does not unduly affect the legitimate interests of the author. The article reveals the exceptional nature of the Marrakesh Treaty, which combines the law on rights of people with visual problems and intellectual property law, creates the first mandatory restrictions on copyright protection in order to expand access to books for a growing number of people.The implementation of the Marrakesh Treaty into national law will enable libraries to create and distribute copies of works in an accessible format for the visually impaired. In order to protect copyright in the production of works for the visually impaired, the Marrakesh Treaty provides for the establishment of a special "authorized body" in the country, which should be associated with at least one area of society: 1) education, 2) vocational training, 3) adaptive reading or 4) public access to information. Such an authorized body may be any library or other organization that provides services on a non-profit basis.The adoption of the Marrakesh Treaty at the Diplomatic Conference of the World Intellectual Property Organization in Marrakesh is an important step in implementing the basic provisions of the Universal Declaration of Human Rights, which stipulates that everyone, including the visually impaired, can participate fully and equally in political, economic and cultural life of society.

In this article the problem of Ukraine's energy dependence was investigated. The measures of energy security ensuring and resource saving through the development of renewable energy sources, such as biodiesel derived from biomass (various waste) were analyzed

The genesis of volunteering as a source of social agency in conditions of social tension and crisis situations shifts research attention from considering volunteering as an activity that supports the work of official structures, to considering it as a self-sufficient activity in solving urgent problems facing society in situations of social instability and institutional instability. As a research perspective, the complexity paradigm is chosen, which offers a view of social processes through the prism of nonlinear system dynamics. The basis of the conceptual framework of the study - the allocation of the two mechanisms of social change – organizational and self-organizational. The processes of social self-organization reveal themselves in the crisis moments of the life of society through the activities of powerful volunteer communities, which become agents of change due to their emergence. The characteristics of such a volunteer community are their attractiveness, procedurality and specific hierarchy, which has a leadership basis. The genesis of the community of volunteers is viewed in the context of socio-structural changes. Using the example of the interaction of volunteers with the communities of internally displaced persons and combatants, it is shown that the communities of donors and recipients are interconnected in their own development. The features of the dynamics of volunteering agency in crisis conditions are determined, which depend on the ratio of self-organizing and organizational mechanisms at different stages of crisis situations. Since the beginning of the crisis, self-organizing structures have been active independent agents, however, as the institutional component strengthens, the initiative to restore public order is gradually shifting to organizational structures and the role of agency in self-organizing structures decreases. A decrease in the energy potential of a volunteering agency is associated with internal restructuring and adaptation of communities that arose at the time of the crisis and were the main recipients of assistance. However, this potential can recover quickly against the background of new challenges (eg pandemic) and unwillingness to respond to the situation by the organizational structures.

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.

Modern transformation of the economic system of this country led to structural changes in the social environment. Movement of population and human resources inside and outside the country increased. The growth of the scale of international migration processes, their mixed impact on the development of the countries, qualitative transformation of the specified processes determine the importance of the study of demographic and employment dimension of the international migration processes in Ukraine, which is among the main donors of population. The aim of the work is to determine demographic and human dimension of international migration processes in Ukraine. To achieve the goal, we applied dialectical method of scientific knowledge, as well as general scientific and special methods of research. The current state of migration processes in the global economy was examined. It was determined that in the global migration system Ukraine happens to be the country of origin, of transit and arrival of migrants. We analyzed the regional structure of migration flows in the state. It was proved that in recent years the country continues to lose population as a result of emigration, and these losses are not offset by immigration from abroad. This leads to a rapid decrease of the population of Ukraine. In addition, we tackled the problem of emigration of highly skilled labour force out of the country while the main channels of immigration into the country were identified. One of these channels is educational migration because Ukraine is included into the top ten leaders in the international market of educational services. It was substantiated that the target guideline of the state migration policy of Ukraine should be keeping the country's intellectual potential, for which it is necessary to ensure the execution of the following tasks: provision of financial and material resources to the development of science and higher education; funding in full the salaries of teachers in higher education, research workers; development of programs to preserve intellectual potential of the country; development of a mechanism for stimulating research activities and training of qualified professionals. The scientific novelty of the obtained results is in the developing and clarifying theoretical and practical foundations of the research into the issues of demographic and employment dimension of international migration processes in Ukraine. The practical value of the research results is in the definition of the target guideline of the state migration policy of Ukraine, which should be the preservation of the intellectual potential of the country. The participation of Ukraine in the international migration of skilled people should include an evolutionary process of rapprochement with the scientific and technological environment, and this process requires coordinated actions of all branches of government and business, predetermining the need for further research in this direction.

The article reveals the legal nature of the principle of openness and transparency of a trial and the enforcement of judgments as an integral part of the concept of a person's right to a fair trial. The purpose of our study is to find out the main approaches to the openness and transparency of the enforcement of judgments in the light of international and European standards, such as the laws of England and Wales, the US and EU law. For our comparative study, the United States Federal Rules of Civil Procedure and Civil Procedure Rules of England and Wales have been selected in view of the need to study the world's best practices. The European legislation governing the provisions of the European Enforcement Order and the European Order for Payment and European Small Claims Procedure, are among the objects of our study. Provisions on common minimum stand- ards for civil procedure in the EU, which are in the process of legislative implementation, are examined as examples of the standards of openness and transparency of justice and enforcement of judgments in the EU. They are also among the sources of our study on, transparency and openness in the administration of justice and the enforcement of judgments.

In this article the terminological problems of translation of the terms "public hearing", "open court", "open trial" and others relative terms are analyzed in depth, based on their legal content and essence.

As a result of the research, the concept of open enforcement of court decisions as an integral part of court proceedings is proposed to imple- ment, in particular, by introducing the institution of review of court decisions and other documents subject to publication in accordance with the procedure established by law, attorneys or agents affairs.