Reserves are an important accounting and economic category and subject of accounting, occupy an important place in current assets and participate in shaping the final product of the company and included in the value of its equity. The basic condition of economic activity of agricultural enterprises is sufficient and rational use of inventory, from which they operate, ensuring further development of social economic relations.The article aims to study the characteristics of accounting reserves in foreign countries and comparisons with Ukrainian practice.Constant changes current legislation of Ukraine, conditions of capital, increasing demands of users of information, transformation of national accounting in accordance with international standards determine the objective necessity of deepening the study of inventory accounting in agricultural enterprises.In the article the reserves in foreign accounting practice are examined. Different perspectives on the concept of «reserves» and choice of the assessment method are shown. Comparison of foreign reserves accounting practices with the national experience in Ukraine is carried out.
The article deals with the basic international standards in the field of domestic workers. The author defines the concept of domestic workers and distinguishes it from such concepts as "freelancing", "domestic work", "remote employment". The characteristics of domestic workers are given. The article also identifies the main problems faced by domestic workers in carrying out their work and analyzes the basic guarantees for the protection of domestic workers' labor rights: prohibition of child labor, prohibition of forced labor, proper living conditions, in the case of residence in the employer's household, guaranteeing the right to rest, providing rest time, providing proper working conditions. The author stipulates the necessity to form a written employment contract and the relevant conditions. The role of private employment agencies in the employment of domestic workers and the need for legislative regulation of their activities are identified. The author also indicates the necessity to inspect working and living conditions of domestic workers. The purpose of the article is to examine key labor standards for domestic workers' activity and to make suggestions for the improvement of national legislation. The article stipulates the need for full ratification of the Convention on Decent Work of Domestic Workers No.189 in order to strengthen the guarantees for the observance of such workers' labor rights. The author proposes to implement certain norms into the labor legislation for the proper regulation of domestic workers' labor activity to ensure a proper level of respect for the rights of domestic workers.
The analysis of modern threats to international security is made in the qualification work. The preconditions and content of the transformation of international security after the end of the Cold War are shown. The characteristics of political, economic, military, informational, demographic and ecological threats are given. The analysis of internal and external threats to modern international security and national security strategy of Ukraine is made. ; У кваліфікаційній роботі зроблено аналіз сучасних загроз міжнародній безпеці. Показано передумови та зміст трансформації міжнародної безпеки після закінчення холодної війни. Подано характеристику політичних, економічних, військових, інформаційних, демографічних та екологічних загроз. Зроблено аналіз внутрішніх та зовнішніх загроз сучасній міжнародній безпеці та стратегії національної безпеки України.
An integral part of the international legal functioning of international organizations is their participation in civil and economic relations. Participation of international organizations, both intergovernmental and non-governmental, in international relations of powerless character has a certain specificity and raises a number of theoretical and practical issues. An international organization in such relations is a foreign element, the presence of which qualifies relations as international private relations. The volume and types of private transactions involving international organizations vary. On the one hand, all international organizations in order to ensure their daily activities come into private-law relations with the host country, in particular, about the communication (postal, telephone, cellular, et al.), stationery and other products or equipment, utilities consumption and t. e., on the other - organizations implement their statutory capacity through participation in international private law relations. There are number scientific researches devoted to these issues, in particular of V. Barbin, V. Kanashevsky and E. Shilina. In international relations, private international organizations act as legal entities. Usually these organizations acquire the specified status from the registration of their statutes or the roster of legal entities in the State of the location of their headquarters. Often, in the absence of regulations in the statutes of specialized agencies of the UN concerning their status in private law relations, only their active practice of involving into private transactions suggests that they act as legal entities. Regarding the international organizations the same issues arise concerning participation in private law relations of legal persons, of which the definition legal capacity goes beyond the law of one state. International organizations are the main type of international legal persons. The very concept of "international organization" covers both international intergovernmental and international non-governmental organizations. Both the first and second are the special subjects of law, they can only participate in the legal relationship defined by goals and objectives for which they were created, and the relevant statute. Typical international legal persons are an international intergovernmental organization, their participation in the relations of private character differs established practice. Regulation of the legal status of international intergovernmental organizations comes under the Vienna Convention on the Representation of States in their Relations with International Organizations of a Universal character (1975), the Law of Treaties (1986), the Convention on the legal status, privileges and immunities of intergovernmental organizations operating in specific areas of cooperation (1980). In turn, a special international agreement concluded between States Parties of international intergovernmental organization is its charter, which can fix the status of organization as a legal entity. Participation of the intergovernmental organization in international relations of a private nature entails the need for a regulation by complex set of rules. Such a complex may contains rules of public international law, international organizations and certain rules of national law. At the same time, taking into account the specifics, the conclusion of agreements with international intergovernmental organizations is considered prestigious, profitable and responsible act for many persons of private law. The same prestigious are economic relations with international non-governmental organizations, whose participation in international private law relations, in turn, entails significantly fewer complications. ; Рассмотрены основные специфические аспекты участия международных организаций в частноправовых отношениях. Исследованы особенности статуса международного юридического лица. Проанализированы различия в подходах к правовому регулированию отношений частноправового характера с участием межправительственных и неправительственных организаций. Освещены особенности статуса Международного комитета Красного Креста, влияющие на подписание договоров частноправового характера ; Розглянуто основні специфічні аспекти участі міжнародних організацій у приватноправових відносинах. Досліджено особливості статусу міжнародної юридичної особи. Проаналізовано відмінність підходів до правового регулювання приватноправових відносин за участю міжурядових та неурядових організацій. Розкрито особливості міжнародно-правового статусу Міжнародного комітету Червоного Хреста, які впливають на укладення угод приватноправового характеру
An integral part of the international legal functioning of international organizations is their participation in civil and economic relations. Participation of international organizations, both intergovernmental and non-governmental, in international relations of powerless character has a certain specificity and raises a number of theoretical and practical issues. An international organization in such relations is a foreign element, the presence of which qualifies relations as international private relations. The volume and types of private transactions involving international organizations vary. On the one hand, all international organizations in order to ensure their daily activities come into private-law relations with the host country, in particular, about the communication (postal, telephone, cellular, et al.), stationery and other products or equipment, utilities consumption and t. e., on the other - organizations implement their statutory capacity through participation in international private law relations. There are number scientific researches devoted to these issues, in particular of V. Barbin, V. Kanashevsky and E. Shilina. In international relations, private international organizations act as legal entities. Usually these organizations acquire the specified status from the registration of their statutes or the roster of legal entities in the State of the location of their headquarters. Often, in the absence of regulations in the statutes of specialized agencies of the UN concerning their status in private law relations, only their active practice of involving into private transactions suggests that they act as legal entities. Regarding the international organizations the same issues arise concerning participation in private law relations of legal persons, of which the definition legal capacity goes beyond the law of one state. International organizations are the main type of international legal persons. The very concept of "international organization" covers both international intergovernmental and international non-governmental organizations. Both the first and second are the special subjects of law, they can only participate in the legal relationship defined by goals and objectives for which they were created, and the relevant statute. Typical international legal persons are an international intergovernmental organization, their participation in the relations of private character differs established practice. Regulation of the legal status of international intergovernmental organizations comes under the Vienna Convention on the Representation of States in their Relations with International Organizations of a Universal character (1975), the Law of Treaties (1986), the Convention on the legal status, privileges and immunities of intergovernmental organizations operating in specific areas of cooperation (1980). In turn, a special international agreement concluded between States Parties of international intergovernmental organization is its charter, which can fix the status of organization as a legal entity. Participation of the intergovernmental organization in international relations of a private nature entails the need for a regulation by complex set of rules. Such a complex may contains rules of public international law, international organizations and certain rules of national law. At the same time, taking into account the specifics, the conclusion of agreements with international intergovernmental organizations is considered prestigious, profitable and responsible act for many persons of private law. The same prestigious are economic relations with international non-governmental organizations, whose participation in international private law relations, in turn, entails significantly fewer complications. ; Рассмотрены основные специфические аспекты участия международных организаций в частноправовых отношениях. Исследованы особенности статуса международного юридического лица. Проанализированы различия в подходах к правовому регулированию отношений частноправового характера с участием межправительственных и неправительственных организаций. Освещены особенности статуса Международного комитета Красного Креста, влияющие на подписание договоров частноправового характера ; Розглянуто основні специфічні аспекти участі міжнародних організацій у приватноправових відносинах. Досліджено особливості статусу міжнародної юридичної особи. Проаналізовано відмінність підходів до правового регулювання приватноправових відносин за участю міжурядових та неурядових організацій. Розкрито особливості міжнародно-правового статусу Міжнародного комітету Червоного Хреста, які впливають на укладення угод приватноправового характеру
The article is devoted to the analysis of legal, medical, moral and ethical aspects of the principle of donor anonymity. The principle of anonymity has a legal framework and appropriate regulation in international documents. These are: Directive on standards of quality and safety of human organs intended for transplantation, WHO Guiding Principles on Human Cell, Tissue and Organ Transplantation, Convention for the protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine: Convention on Human Rights and Biomedicine and the Additional Protocol etc. This principle is the basis of the legislative regulation of donation in many countries, including Ukraine. The normative approaches to the legal regulation of donation and the principle of anonymity in accordance with national legislation are investigated. The Law of Ukraine "On the Application of Transplantation of Anatomical Materials to Man" bylaws and the application of the principle of anonymity depending on the type of donation: posthumous and lifetime are analyzed. The international experience of applying the principle of anonymity is characterized. The principle of absolute anonymity is enshrined, in particular, in the legislation of the Netherlands, Sweden. Accordingly, such regulatory approaches exclude any contact between the donor and the recipient. According to the principle of conditional anonymity (in particular, the United States and the United Kingdom), the exchange of information between the donor and the recipient is permitted, surely at the will. The advantages and disadvantages of direct communication between the donor and the recipient are described. The expediency of applying the principle of conditional anonymity in national practice is substantiated regarding moral, ethical, and psychological aspects. In order to implement this, it is proposed to consolidate the right of the donor and the recipient to approve or deny the data exchange at the legislative level. It is suggested to assign the appropriate functions aimed at facilitating the parties' interaction to the transplant coordinator.
The article is devoted to the analysis of legal, medical, moral and ethical aspects of the principle of donor anonymity. The principle of anonymity has a legal framework and appropriate regulation in international documents. These are: Directive on standards of quality and safety of human organs intended for transplantation, WHO Guiding Principles on Human Cell, Tissue and Organ Transplantation, Convention for the protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine: Convention on Human Rights and Biomedicine and the Additional Protocol etc. This principle is the basis of the legislative regulation of donation in many countries, including Ukraine. The normative approaches to the legal regulation of donation and the principle of anonymity in accordance with national legislation are investigated. The Law of Ukraine "On the Application of Transplantation of Anatomical Materials to Man" bylaws and the application of the principle of anonymity depending on the type of donation: posthumous and lifetime are analyzed. The international experience of applying the principle of anonymity is characterized. The principle of absolute anonymity is enshrined, in particular, in the legislation of the Netherlands, Sweden. Accordingly, such regulatory approaches exclude any contact between the donor and the recipient. According to the principle of conditional anonymity (in particular, the United States and the United Kingdom), the exchange of information between the donor and the recipient is permitted, surely at the will. The advantages and disadvantages of direct communication between the donor and the recipient are described. The expediency of applying the principle of conditional anonymity in national practice is substantiated regarding moral, ethical, and psychological aspects. In order to implement this, it is proposed to consolidate the right of the donor and the recipient to approve or deny the data exchange at the legislative level. It is suggested to assign the appropriate functions aimed at facilitating the parties' interaction to the transplant coordinator.
The main purpose of the article is to analyze the ways of obtaining several citizenships as a result of investing or acquiring real estate or assets of national enterprises. The paper gives a classification of countries that provide such opportunity depending on the procedure for obtaining citizenship: whether it occurs immediately after making an investment or obtaining a residence permit and the possibility of the subsequent entry into citizenship after a certain period of time. In the article, these two groups of countries are considered by examples of Dominica, Malta, Cyprus, the United States and Bulgaria. The author emphasizes that the possibility of obtaining several nationalities should be regulated by the national legislation of each country separately. Therefore, the article also gives the position of the Ukrainian legislator on this issue. The paper identifies the main features of citizenship as a legal category, examines its content, as well as defines the main obligations assumed by each other individual and state as a result of the existence of such a legal relationship as citizenship between them. It is also proposed to consider the advantages and disadvantages both for a person seeking two or more citizenships, and for the state of its primary citizenship and the state which grants her second citizenship. The author makes the conclusion that multiple citizenship is an advantage for an individual as a result of expanding his capabilities in different spheres of activity, but the state of primary citizenship suffers only losses in the form of emigration of talented people and the leakage of capital beyond the state.
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 examines the problems and prospects of the consolidation of the international order. The thesis that the global systemic crisis is a counter phase or a crisis of consolidation of the international order, which must be overcome by the joint efforts of participants of international relations in order to maintain the stability of the international system and prevent its destruction, is justified. The sustainable development of the modern international system depends on the consolidation of participants in the international order and the deepening of constructive cooperation between its participants. The interconnectedness of numerous crises leads to the intensification of the global system crisis. Its presence is a logical result of the global development of the system of international relations. Among the main elements of the global system crisis one can distinguish the financial crisis, economic crisis, environmental crisis, demographic crisis, global governance crisis, security crisis, energy crisis, global climate crisis. The inability of participants of the international system to regulate global crisis is evidence of a global governance crisis. All these crises, as the most important elements of the global system crisis, shape its structure, reflect its essence and make it holistic. The combination of interdependent crises complicates the overcoming of the global system crisis and strengthens it. Therefore, the global governance crisis is both the cause and the consequence of the global system crisis, which in turn indicates the turbulent state of the international system, in which it is impossible to clearly determine its further development. It is proved that the inability of the participants of the international system to consolidate themselves in accordance with the scale of global political transformations is one of the reasons for the emergence and deepening of the global systemic crisis. The presence of a complex of global crisis phenomena and the lack of effective institutional mechanisms to overcome them in synergetic unity reinforce the effect of each other, which deepens the global systemic crisis. Overcoming it depends on the degree of consolidation of the international order, which aims to improve the mechanisms of global governance of the international system. The basis of a consolidated international order could be a reformed UN with expanded powers or another global international organization. The global systemic crisis requires the search for tools and factors that will help to stabilize socio-economic and political relations and to rethink the forms and mechanisms of effective global governance. ; У статті досліджується проблеми та перспективи консолідації міжнародного порядку. Обґрунтовано тезу про те, що глобальна системна криза є контрфазою або кризою консолідації міжнародного порядку, яку необхідно подолати спільними зусиллями учасників міжнародних відносин заради збереження стабільності міжнародної системи та запобігання її руйнуванню. Сталий розвиток сучасної міжнародної системи залежить від консолідації учасників міжнародного порядку та поглиблені конструктивного співробітництва між його учасниками. Взаємопов'язаність численних криз зумовлює інтенсифікацію глобальної системної кризи. Її наявність є закономірним підсумком глобального розвитку системи міжнародних відносин. Серед основних елементів глобальної системної кризи виокремлюється, фінансово-економічна, екологічна, демографічна, криза глобального управління, криза безпеки, енергоносіїв, глобальна кліматична криза. Нездатність учасників міжнародної системи регулювати глобальні кризові явища засвідчує наявність кризи глобального управління. Всі ці кризи як найважливіші елементи глобальної системної кризи формують її структуру, відбивають сутність і роблять її цілісною. Сукупність взаємообумовлених криз ускладнює подолання глобальної системної кризи та посилює її. Тому криза глобального управління виявляється водночас і причиною, і наслідком глобальної системної кризи, що своєю чергою свідчить про турбулентний стан міжнародної системи, за якого неможливо чітко визначити її подальший розвиток. Доведено, що неспроможність учасників міжнародної системи консолідуватися відповідно до масштабів глобальних політичних трансформацій є однією з причин виникнення та поглиблення глобальної системної кризи. Наявність комплексу глобальних кризових явищ і відсутність ефективних інституціональних механізмів їх подолання у синергетичній єдності підсилюють дію одна одної, що поглиблює глобальну системну кризу. Її подолання залежить від ступеню консолідації міжнародного порядку, що має на меті вдосконалення механізмів глобального управління міжнародною системою. Основою консолідованого міжнародного порядку може стати реформована ООН з розширеними повноваженнями або інша глобальна міжнародна організація. Глобальна системна криза вимагає пошуку засобів і чинників, що сприятимуть стабілізації соціально-економічних і політичних відносин та переосмислення форм і механізмів ефективного глобального управління.
