Suchergebnisse

Reserves are an important accounting and economic categoryand subject of accounting, occupy an important place in current assets andparticipate in shaping the final product of the company and included in thevalue of its equity. The basic condition of economic activity of agriculturalenterprises is sufficient and rational use of inventory, from which they operate,ensuring further development of social economic relations.The article aims to study the characteristics of accounting reserves inforeign countries and comparisons with Ukrainian practice.Constant changes current legislation of Ukraine, conditions of capital,increasing demands of users of information, transformation of national accountingin accordance with international standards determine the objective necessity ofdeepening the study of inventory accounting in agricultural enterprises.In the article the reserves in foreign accounting practice are examined.Different perspectives on the concept of «reserves» and choice of theassessment method are shown. Comparison of foreign reserves accountingpractices with the national experience in Ukraine is carried out.

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.

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

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.