Suchergebnisse

The issues of legal regulation of budgetary compensation of VAT in Ukraine are investigated in the article.The main attention is paid to the analysis of the essence and features of the legal regulation of the institute of the budgetary compensation. The mechanism of exercising the rights for budgetary compensation is defined. The structure of parties to the legal relationships concerning budgetary compensation of VAT is defined: bodies of the State tax service of Ukraine, bodies of the State treasury service of Ukraine and VAT payers. The subjects enabled and not enabled to exercise the right for VAT budgetary compensation are distinctly distinguished. Common and definitive features of general and automatic types of budgetary compensation are defined, definitive features between the mechanism of budgetary compensation and entering in accounts sums of money to decrease VAT commitments are defined. Common features suppose that the right for budgetary compensation can be exercised exclusively by VAT payers that actually paid the sum of VAT to the budget, have negative VAT value for more than one period of review (fiscal period), have no VAT debts (incl. spread out and delayed), and have made the application and obligatory documents to the State tax service according the place of registry and this right has been confirmed by a conclusion of the State tax service as a result of monitoring. The distinctions between automatic and general order of budgetary compensation are as following: in the structure of parties, in types of monitoring (in results of which the right for budgetary compensation can be exercised); in periods of such monitoring; in the decisions by the State tax service as results of VAT payers monitoring (concerning the compliance of VAT payers with requirements of budgetary compensation and legal consequences of such conclusions).Amendments to the tax legislation for the purpose of its improvement and averting of the infringements of rights and guarded interests of legal entities are proposed. ; Дана стаття присвячена дослідженню питань правового регулювання бюджетного відшкодування ПДВ в Україні. Визначено спільні та відмінні риси таких видів бюджетного відшкодування як загальний та автоматичний; визначено відмінні риси між механізмом бюджетного відшкодування та зарахуванням сум коштів у зменшення податкових зобов'язань з ПДВ.

Стаття присвячена мотивації Республіки Польща в стратегічному виборі партнера, яким виявились Сполучені Штати Америки. Партнера, що забезпечує безпеку, захист, нарешті, суверенітет і територіальну цілісність. Відносини Республіки Польща – США є не тільки пізнавальними з точки зору знань і досвіду формування стратегії зовнішньої політики, а є корисними з огляду сусідства Польщі з Україною. Польщі, яка також перебувала в радянському таборі. Україна може опертися на політичний і дипломатичний багаж польської сторони, досконально опанувати систему наступу і відходу, наполегливості й рішучості, очікування і витримки, якщо все це оберне на власний патріотизм і боротьбу за суверенність. ; With the collapse of the Soviet Union, the Poland turned out to be between the two creatures of power. The Federal Republic of Germany initially reluctantly perceived the Polish frontier, which was the subject of lengthy negotiations. Finally, the united Germany recognized the border along the Oder and Neisse in November 1990, and ratified the documents in December 1991. In turn, the Soviet Union, and since December 1991 – Russia – hastened to withdraw its troops from the Polish territory. After negotiations that lasted throughout the year – from September 1990 to October 1991 – a plan for the withdrawal of Russian troops was realised. The last soldier of the former Red Army left the Polish territory on September 18, 1993.In this situation Poland set one long-term, allied relationship with the United States as one of the strategic objectives of its own foreign policy, since only the United States at that time could protect a new democracy from external attacks of former empires. At the same time, we note that the relations of the Allies were called as strategic by the Poles themselves, not the Americans, and secondly, Poland did everything possible and impossible to be called an ally of the United States. Even threatened its membership in the European Union when the Poland supported United States in its military company against Iraq. The Polish calculation was justified: security could only be provided by the United States through membership in the North Atlantic Alliance. The United States "pulled" Poland into both NATO membership and membership of the EU, thus condemning the Poles to almost 80% of the external debt, adding enormous loans.Consequently, with the collapse of the Warsaw Military Bloc, Poland implements two main pillars: the path to NATO membership and the path to EU membership. The pursuit of NATO has always been the number one priority. Since 1989, the Poles see the United States as the main guarantor of their national security. On the other hand, Washington itself was deeply interested in spreading influence on the post-Soviet bloc, looking for support points in it.Poland, which was not only a buffer in the early stages of NATO's expansion to the East, but also an active participant and "leader" of all other "democracies" in the Alliance's security space, proved to bethe backbone. The North Atlantic Alliance, a key component of the United States, has been cementing Polish-American security cooperation for decades. In 2010, on the initiative of Polish Foreign Minister Radoslaw Sikorski and US Secretary of State Hillary Clinton, the Strategic Dialogue launched in 2004 was reinstated. Poland was admitted to NATO with the Czech Republic and Hungary in March 1999, while join- ing the European Union was delayed until May 2004. Poland's realization of the European vector of the Eastern policy of the EU, faced with Russia's severe opposition, considered it as an intervention in its sphere of influence, gave Poland the opportunity to strengthen its position in the EU and NATO. The base of missile interceptors should be built up in Poland and with them also other defence systems. Russian-Georgian war in the first half of August 2008 intensified the mentioned process. Poland went to meet the US, increasing its military contingent in Afghanistan.But new US president Obama declared that if he eliminated the threat of Iran's nuclear and missile program, then it would not make sense to continue to build a missile shield in Europe.22 known politicians from Eastern Europe (including four Poles) at 16th of July warning Obama to stop support Russia. As a result a bilateral agreement on the status of forces (so-called SOFA) was signed on December 11, in Warsaw. As a result of Russia's aggression against Ukraine – the United States has actively deployed military cooperation with Poland, providing 12 F-16 fighters from the base in Aviano and 200 personnel in spring 2014. The program also provides long-range missiles JASSM for the Polish F-16. In addition, cyber defence is currently underway. The bilateral dialogue on this issue is being held in regular meetings of the Advisory Group on Strategic Cooperation (SCCG) and the High Level Group on Security (HLDG).Russia's aggressive actions against Ukraine dramatically changed the security situation around Poland and Europe at all. The concept introduces the expansion and unification of the European Union's Active Ballistic Missile Defence (ALTBMD) anti-missile defence system with American missile defence systems in Europe (radar in Turkey, bases in Romania and Poland, ships with Aegis systems in the Mediterranean).The priorities of Polish foreign policy was declared in March 2012 – in the new strategy of foreign policy. It was the first since 1989 a key document defining vectors of Polish diplomacy too. So "The strategy of Polish foreign policy 2017–2021" confirmed the priorities of the Polish state.

Стаття присвячена мотивації Республіки Польща в стратегічному виборі партнера, яким виявились Сполучені Штати Америки. Партнера, що забезпечує безпеку, захист, нарешті, суверенітет і територіальну цілісність. Відносини Республіки Польща – США є не тільки пізнавальними з точки зору знань і досвіду формування стратегії зовнішньої політики, а є корисними з огляду сусідства Польщі з Україною. Польщі, яка також перебувала в радянському таборі. Україна може опертися на політичний і дипломатичний багаж польської сторони, досконально опанувати систему наступу і відходу, наполегливості й рішучості, очікування і витримки, якщо все це оберне на власний патріотизм і боротьбу за суверенність. ; With the collapse of the Soviet Union, the Poland turned out to be between the two creatures of power. The Federal Republic of Germany initially reluctantly perceived the Polish frontier, which was the subject of lengthy negotiations. Finally, the united Germany recognized the border along the Oder and Neisse in November 1990, and ratified the documents in December 1991. In turn, the Soviet Union, and since December 1991 – Russia – hastened to withdraw its troops from the Polish territory. After negotiations that lasted throughout the year – from September 1990 to October 1991 – a plan for the withdrawal of Russian troops was realised. The last soldier of the former Red Army left the Polish territory on September 18, 1993.In this situation Poland set one long-term, allied relationship with the United States as one of the strategic objectives of its own foreign policy, since only the United States at that time could protect a new democracy from external attacks of former empires. At the same time, we note that the relations of the Allies were called as strategic by the Poles themselves, not the Americans, and secondly, Poland did everything possible and impossible to be called an ally of the United States. Even threatened its membership in the European Union when the Poland supported United States in its military company against Iraq. The Polish calculation was justified: security could only be provided by the United States through membership in the North Atlantic Alliance. The United States "pulled" Poland into both NATO membership and membership of the EU, thus condemning the Poles to almost 80% of the external debt, adding enormous loans.Consequently, with the collapse of the Warsaw Military Bloc, Poland implements two main pillars: the path to NATO membership and the path to EU membership. The pursuit of NATO has always been the number one priority. Since 1989, the Poles see the United States as the main guarantor of their national security. On the other hand, Washington itself was deeply interested in spreading influence on the post-Soviet bloc, looking for support points in it.Poland, which was not only a buffer in the early stages of NATO's expansion to the East, but also an active participant and "leader" of all other "democracies" in the Alliance's security space, proved to bethe backbone. The North Atlantic Alliance, a key component of the United States, has been cementing Polish-American security cooperation for decades. In 2010, on the initiative of Polish Foreign Minister Radoslaw Sikorski and US Secretary of State Hillary Clinton, the Strategic Dialogue launched in 2004 was reinstated. Poland was admitted to NATO with the Czech Republic and Hungary in March 1999, while join- ing the European Union was delayed until May 2004. Poland's realization of the European vector of the Eastern policy of the EU, faced with Russia's severe opposition, considered it as an intervention in its sphere of influence, gave Poland the opportunity to strengthen its position in the EU and NATO. The base of missile interceptors should be built up in Poland and with them also other defence systems. Russian-Georgian war in the first half of August 2008 intensified the mentioned process. Poland went to meet the US, increasing its military contingent in Afghanistan.But new US president Obama declared that if he eliminated the threat of Iran's nuclear and missile program, then it would not make sense to continue to build a missile shield in Europe.22 known politicians from Eastern Europe (including four Poles) at 16th of July warning Obama to stop support Russia. As a result a bilateral agreement on the status of forces (so-called SOFA) was signed on December 11, in Warsaw. As a result of Russia's aggression against Ukraine – the United States has actively deployed military cooperation with Poland, providing 12 F-16 fighters from the base in Aviano and 200 personnel in spring 2014. The program also provides long-range missiles JASSM for the Polish F-16. In addition, cyber defence is currently underway. The bilateral dialogue on this issue is being held in regular meetings of the Advisory Group on Strategic Cooperation (SCCG) and the High Level Group on Security (HLDG).Russia's aggressive actions against Ukraine dramatically changed the security situation around Poland and Europe at all. The concept introduces the expansion and unification of the European Union's Active Ballistic Missile Defence (ALTBMD) anti-missile defence system with American missile defence systems in Europe (radar in Turkey, bases in Romania and Poland, ships with Aegis systems in the Mediterranean).The priorities of Polish foreign policy was declared in March 2012 – in the new strategy of foreign policy. It was the first since 1989 a key document defining vectors of Polish diplomacy too. So "The strategy of Polish foreign policy 2017–2021" confirmed the priorities of the Polish state.

Article studies policy of the United States towards the region of South Caucasus in particular the dynamics of foreign policy process between Georgia and the United States. It is noteworthy that development of these relations has influenced the world leader's policy towards the region as a whole. Within this context Georgia is seen as a key element of the increasing U. S. influence in the region and the post- Soviet space. With the advent of the U. S. interest in the South Caucasus in the late 1990sbasic political principles were proclaimed, such as strengthening of sovereignty and support for independence of regional countries, resolution of territorial conflicts, and finding ways to reduce Russia's influence in the region, as well as assistance in the process of internal transformation. The aim of the research is to analyze policy of the world leading actor towards Georgia at the beginning of the 21 st century, identify reasons for American interest in Georgia, and characterize features of cooperation within the process of its democratic transit. The article is a comprehensive study of the U. S. policy towards Georgia and factors that shape it in the context of analysis of bilateral relations' main aspects.Thus, since the late 1990 s cooperation between the United States and Georgia has been focused on the development of its democratic institutions. Relations with the United States have been of the utmost importance to the Georgian state which needs external support. The country's aspirations for Euro-Atlantic and European integration have been encouraged for a long time by global leader. Futher more, the geo- strategic location of Georgia and its relations with the region's countries, what is extremely important in the implementation of regional projects, in particular energy ones, as well as the willingness to serve as a strategic foothold for the U. S. and NATO political influence in the South Caucasus. Another important aspect of cooperation between the countries is the U. S. support provided to Georgia after the Russian aggression of 2008 for the de-occupation of its territories, restoration of its territorial integrity and further strengthening of its democratic institutions. ; У статті досліджено політику Сполучених Штатів Америки щодо регіону Південного Кавказу, зокрема динаміку зовнішньополітичного процесу між Грузією та Сполученими Штатами Америки. На особливу увагу заслуговують саме ці відносини, оскільки їх розвиток впливав на політику світового лідера щодо регіону загалом. У цьому контексті Грузія розглядається важливою складовою частиною збільшення впливу Сполучених Штатів Америки в регіоні та на пострадянському просторі. З появою інтересу у Сполучених Штатів Америки до Південного Кавказу наприкінці 1990-х років було проголошено основні політичні принципи, а саме: зміцнення суверенітету і підтримка незалежності держав регіону, вирішення територіальних конфліктів, пошук шляхів для зниження залежності країн регіону від Росії, надання допомоги у процесі проведення внутрішніх реформ. Дослідження має на меті аналіз політики провідного світового актора щодо Грузії на початку XXI століття, виявляє причини американської зацікавленості у Грузії, характеризує особливості співпраці у процесі її демократичного транзиту. Стаття є комплексним дослідженням політики Сполучених Штатів Америки щодо Грузії та чинників її формування в контексті аналізу основних аспектів двосторонніх відносин.З кінця 1990-х років співпраця між Сполучених Штатами та Грузією була зосереджена на розбудові її демократичних інститутів. Відносини зі Сполученими Штатами Америки були і є вкрай важливими для грузинської держави, яка потребує зовнішньої підтримки. Прагнення країни до євроатлантичної та європейської інтеграції довгий час заохочувались глобальним лідером. Геостратегічне розташування Грузії та її відносини із країнами регіону важливі в контексті реалізації регіональних проєктів, зокрема енергетичних, а також готовністю слугувати плацдармом для політичного впливу Сполучених Штатів Америки і НАТО на Південному Кавказі. Особливо важлива для Грузії підтримка Сполучених Штатів Америки після російської агресії 2008 року щодо деокупації її територій, відновлення територіальної цілісності та подальшого зміцнення демократичних інституцій.

Article studies policy of the United States towards the region of South Caucasus in particular the dynamics of foreign policy process between Georgia and the United States. It is noteworthy that development of these relations has influenced the world leader's policy towards the region as a whole. Within this context Georgia is seen as a key element of the increasing U. S. influence in the region and the post- Soviet space. With the advent of the U. S. interest in the South Caucasus in the late 1990sbasic political principles were proclaimed, such as strengthening of sovereignty and support for independence of regional countries, resolution of territorial conflicts, and finding ways to reduce Russia's influence in the region, as well as assistance in the process of internal transformation. The aim of the research is to analyze policy of the world leading actor towards Georgia at the beginning of the 21 st century, identify reasons for American interest in Georgia, and characterize features of cooperation within the process of its democratic transit. The article is a comprehensive study of the U. S. policy towards Georgia and factors that shape it in the context of analysis of bilateral relations' main aspects.Thus, since the late 1990 s cooperation between the United States and Georgia has been focused on the development of its democratic institutions. Relations with the United States have been of the utmost importance to the Georgian state which needs external support. The country's aspirations for Euro-Atlantic and European integration have been encouraged for a long time by global leader. Futher more, the geo- strategic location of Georgia and its relations with the region's countries, what is extremely important in the implementation of regional projects, in particular energy ones, as well as the willingness to serve as a strategic foothold for the U. S. and NATO political influence in the South Caucasus. Another important aspect of cooperation between the countries is the U. S. support provided to Georgia after the Russian aggression of 2008 for the de-occupation of its territories, restoration of its territorial integrity and further strengthening of its democratic institutions. ; У статті досліджено політику Сполучених Штатів Америки щодо регіону Південного Кавказу, зокрема динаміку зовнішньополітичного процесу між Грузією та Сполученими Штатами Америки. На особливу увагу заслуговують саме ці відносини, оскільки їх розвиток впливав на політику світового лідера щодо регіону загалом. У цьому контексті Грузія розглядається важливою складовою частиною збільшення впливу Сполучених Штатів Америки в регіоні та на пострадянському просторі. З появою інтересу у Сполучених Штатів Америки до Південного Кавказу наприкінці 1990-х років було проголошено основні політичні принципи, а саме: зміцнення суверенітету і підтримка незалежності держав регіону, вирішення територіальних конфліктів, пошук шляхів для зниження залежності країн регіону від Росії, надання допомоги у процесі проведення внутрішніх реформ. Дослідження має на меті аналіз політики провідного світового актора щодо Грузії на початку XXI століття, виявляє причини американської зацікавленості у Грузії, характеризує особливості співпраці у процесі її демократичного транзиту. Стаття є комплексним дослідженням політики Сполучених Штатів Америки щодо Грузії та чинників її формування в контексті аналізу основних аспектів двосторонніх відносин.З кінця 1990-х років співпраця між Сполучених Штатами та Грузією була зосереджена на розбудові її демократичних інститутів. Відносини зі Сполученими Штатами Америки були і є вкрай важливими для грузинської держави, яка потребує зовнішньої підтримки. Прагнення країни до євроатлантичної та європейської інтеграції довгий час заохочувались глобальним лідером. Геостратегічне розташування Грузії та її відносини із країнами регіону важливі в контексті реалізації регіональних проєктів, зокрема енергетичних, а також готовністю слугувати плацдармом для політичного впливу Сполучених Штатів Америки і НАТО на Південному Кавказі. Особливо важлива для Грузії підтримка Сполучених Штатів Америки після російської агресії 2008 року щодо деокупації її територій, відновлення територіальної цілісності та подальшого зміцнення демократичних інституцій.

The 44th president of the United States – Barack Obama belongs to American leaders, whose policy has caused the most controversial expert assessments. On the one hand, the United States welcomed Obama's aspirations to change the country's hard-line foreign policy of his predecessors, while at the same time mercilessly criticizing and accusing him of weakness and uncertainty on the international arena.It should be noted that Russia has been and remains an influential actor on the international scene, which Barack Obama administration viewed as a potential ally in solving global problems related to terrorism, nuclear weapons, global climate change, etc. However, Russia had fundamentally different foreign policy goals and priorities in the framework of the dialogue with the official Washington, what could not be accepted by the White House. Thus, the Russian Federation actively supported the Syrian President Bashar al-Assad; the Ukrainian Crimea was annexed by Russia and an encroachment into the Donbas territory took place, which was supported and organized by Russians; Russians provided refuge to a for mer employee of the Central Intelligence Agency and the US National Security Agency Edward Snowden; Kremlin leaders have repeatedly stated that the US missile defense system would pose a threat to Russia's strategic nuclear forces, thereby they interfered with the implementation of the above-mentioned plan on the European continent, etc.The main regulatory acts in the area of foreign policy issued by the Barack Obama administration were National Security Strategies of 2010 and 2015. It should be emphasized that, despite the fact that the documents have much in common, the provisions concerning the Russian Federation differ significantly from one another.Confrontation in Syria and Iran; the so-called «War of the Lists» («Magnitsky Act» and «US adoption ban bill»); Scandalous case with former CIA officer Edward Snowden; the issue of the deployment of missile defense system on the eastern wing of NATO; the illegal annexation of the Crimean Autonomous Republic and the hybrid war in eastern Ukraine and, consequently, sanctions against Russia have caused deterioration of relations between these two countries. This state of affairs was reflected in the new Strategy of 2015, where the Russian Federation was characterized as an aggressor and violator of international law.The position of the most influential international actor, which is the USA, as well as the Russian Federation, who have significant, if not decisive, levers of influence on processes in Eastern Europe, are extremely important for our country. This shows us a high degree of purely scientific and practical significance and importance for Ukraine.The purpose of the study is the Russian context of the Barack Obama foreign policy.The objectives of scientific research are the following ones: to analyze the main foreign policy regu- lations issued by Barack Obama administration with the main emphasis on Russia; to examine the WhiteHouse initiatives aimed at improving the dialogue with the Russia; to study what caused the deterioration of relations between two counties; to define the important international steps made by Russia and reaction on them by the United States during Barack Obama presidency. ; У статті досліджено основні принципи та концептуальні підходи Б. Обами щодо формування зовнішньополітичного курсу, проаналізовано «російський контекст» основних нормативно-правових актів, заяв та декларації адміністрації США, висвітлено еволюції підходів Білого дому щодо Російської Федерації упродовж 2009–2016 рр.

In common law jurisdictions today, the relationship between doctors and patients is generally considered to be a private one (Dorr Goold and Lipkin Jr., 1999). Like most professions, doctors are governed to a large extent by professional associations with their own Codes of Ethics. To practice medicine in the United States, Canada, or Britain, doctors must be licensed by their local Board or College. Government control of doctor-patient relationships is generally limited to funding, but in a few areas, in particular, those that are considered to be matters of public morality or ethics, criminal statutes can apply. Historically, reproductive rights have often fallen under state control. This paper will compare fictional representations of state interference with reproductive rights in three science-fiction dystopias, Margaret Atwood's The Handmaid's Tale (Atwood, 1985), P.D. James's Children of Men (James, 1992), and Harlan Ellison's "A Boy and His Dog" (Ellison, 1969), and examine the real-world situations and concerns that these stories comment upon.

In the article the state has been considered as the independent subject of the financial law. Based on this, it has been proved that the state has at its possession such a peculiarity as the financial legal personality. Financial legal personality of the state includes financial legal competence and legal capacity. In the article the attention has been given to such important notions as « budget liability», «debt liability», «the state debt » and «the state borrowing». ; В статье проанализированы понятие и содержание финансовой правосубъектности государства. Акцентировано внимание на правонарушениях государства в правоотношениях в сфере мобилизации, распределения и использования публичных денежных фондов. Выделены два таких властных обязательства государства, как бюджетное и долговое, рассмотрено основания их возникновения и прекращения. ; У статті проаналізовано поняття та зміст фінансової правосуб'єктності держави. Акцентовано увагу на правопорушеннях держави у правовідносинах щодо мобілізації, розподілу і використання публічних грошових фондів. Виокремлено два таких владних зобов'язання держави, як бюджетне та боргове, розглянуто підстави їх виникнення та виконання.

In the article the state has been considered as the independent subject of the financial law. Based on this, it has been proved that the state has at its possession such a peculiarity as the financial legal personality. Financial legal personality of the state includes financial legal competence and legal capacity. In the article the attention has been given to such important notions as « budget liability», «debt liability», «the state debt » and «the state borrowing». ; В статье проанализированы понятие и содержание финансовой правосубъектности государства. Акцентировано внимание на правонарушениях государства в правоотношениях в сфере мобилизации, распределения и использования публичных денежных фондов. Выделены два таких властных обязательства государства, как бюджетное и долговое, рассмотрено основания их возникновения и прекращения. ; У статті проаналізовано поняття та зміст фінансової правосуб'єктності держави. Акцентовано увагу на правопорушеннях держави у правовідносинах щодо мобілізації, розподілу і використання публічних грошових фондів. Виокремлено два таких владних зобов'язання держави, як бюджетне та боргове, розглянуто підстави їх виникнення та виконання.

American popular culture is a complex unity of different social, political, economic and religious aspects. It is wrought in duality. Some consider it a low form, while others think of it as high art. It is often described as trash, nothing but a means to produce and consume products. Yet, many people of different social, cultural, political, racial and religious backgrounds create, produce and distribute popular content, in turn making American popular culture diverse, rich and colourful. The thesis presents some of the most important events in American popular culture and also enumerates and describes TV series, films, songs, music artists and other celebrities that have impacted American popular culture and the American way of life. Furthermore, the thesis deals with morphology, primarily word-formation. Basic linguistic terms such as morphemes, words, lexemes and affixes are explained. A detailed examination of word-formation processes is provided in order to better understand how new words are created. Additionally, a brief comparison between first language vocabulary acquisition and foreign language vocabulary acquisition is presented. The empirical section describes and analyses words which have been created or popularized in American popular culture in the last 25 years. TV series, films, songs, print and electronic media, politics, fashion, social networking websites and other forms of popular culture are examined to find new coinages. Such coinages are called neologisms. The words are analysed and compared according to their etymology, syntax, word-formation processes and meaning. A detailed examination of new words and their word-formation processes is provided in order to find out which word-formation processes are among the most productive in the 21st century. The main aim of this thesis is to provide a closer look at American popular culture and its influence on the English vocabulary, i.e. to better understand how culture can affect language and vice versa. Additionally, the thesis provides an overview of American popular culture, morphology and non-Standard English vocabulary and serves as a basis for further research of American popular culture, English morphology and vocabulary. ; Ameriška popularna kultura je kompleksna človekova dejavnost, ki združuje različne družbene, politične, ekonomske in verske aspekte. Ameriška popularna kultura je dvoplastna, saj jo nekateri smatrajo za nizko obliko izražanja, medtem ko jo drugi vidijo kot visoko obliko umetnosti. Velikokrat je opisana kot kič ali šund, katere glavni cilj je proizvodnja in konzumiranje izdelkov. Kljub temu veliko ljudi iz različnih družbenih, kulturnih, političnih, rasnih in verskih okolij soustvarja popularne vsebine, kar dela ameriško popularno kulturo raznoliko, bogato in pestro. V magistrskem delu je predstavljenih nekaj najbolj pomembnih dogodkov ameriške popularne kulture. Naštete in opisane so televizijske oddaje, filmi, pesmi, glasbeniki in druge znane osebe, ki so odločilno vplivale na ameriško popularno kulturo in na ameriški način življenja. Poleg tega magistrsko delo obravnava morfologijo, predvsem besedotvorje. Razloženi so osnovni jezikovni pojmi, kot so morfem, beseda, leksem in afiks. Zaradi lažjega razumevanja nastajanja novih besed so predstavljeni in opisani besedotvorni procesi. Prav tako je podana primerjava med usvajanjem novih besed v maternem in tujem jeziku. V empiričnem delu magistrskega dela so opisane in analizirane besede, ki so produkt ameriške popularne kulture zadnjih 25 let. Televizijske serije, filmi, pesmi, klasični in elektronski mediji, politika, moda, družbena omrežja in druge oblike popularne kulture predstavljajo vir novo nastalih besed. Novo nastale besede imenujemo neologizmi. Besede so analizirane glede na njihovo etimologijo, sintakso, besedotvorne procese in njihov pomen. Analiza novih besed in besedotvornih procesov bo pokazala, kateri besedotvorni procesi so med najbolj produktivnimi v 21. stoletju. Temeljni cilj magistrskega dela je podrobneje prikazati ameriško popularno kulturo in vpliv le-te na angleško besedje, tj. bolje razumeti vpliv kulture na jezik in obratno. Magistrsko delo omogoča vpogled v ameriško popularno kulturo, morfologijo in neformalno besedje in predstavlja osnovo za nadaljnjo raziskavo ameriške popularne kulture, angleške morfologije in besedja.

The article examines Slovenian translations of military jargon in the non-fiction novel Hostile Waters. In the introductory part, jargon is presented as a linguistic category as well as its main features in the novel. Next, select examples from the original text are compared to their Slovenian equivalents. The focus is on collocations and lexically dense nominal phrases. The comparison finds that most translation shifts in the target text occur because of incorrect interpretation of technical jargon expressions in the original. As a result, the target text reader perceives certain situations differently than the source text reader. ; V prispevku so obravnavani slovenski prevodi vojaškega žargona v dokumentarnem romanu Sovražne vode. V uvodnem delu je predstavljen žargon kot jezikoslovna kategorija, opisane so tudi njegove glavne značilnosti v romanu. V nadaljevanju je opisana primerjava med izbranimi primeri iz izvirnika in njihovi slovenskih prevodi. Poudarek je na kolokacijah in pomensko jedrnatimi samostalniškimi zvezami. Primerjava je pokazala, da večino prevodnih premikov povzroči neustrezna interpretacija tehničnih žargonskih izrazov v izvirniku. Posledično bralec ciljnega besedila nekatere situacije dojema drugače kot bralec izvirnika.

En este artículo se demostrará que al menos cuatro factores influyeron en George Herbert Walker Bush para aceptar una solución negociada al conflicto interno que devino en la guerra civil de El Salvador. En primer lugar, la ofensiva del Frente Farabundo Martí para la Liberación Nacional (FMLN) del 11 de noviembre de 1989 demostró que no era posible una victoria militar de parte de ningún bando. En segundo lugar, el asesinato de los sacerdotes jesuitas, de una de sus empleadas y de su hija, el 16 de noviembre de 1989, demostró que la Fuerza Armada de El Salvador (FAES) no había cambiado su naturaleza criminal. En tercer lugar, la derrota electoral del Frente Sandinista de Liberación Nacional (FSLN) en Nicaragua, el 25 de febrero de 1990, implicaba en la óptica de Estados unidos que no habría más expansión comunista en la región. Por último, el colapso del bloque soviético, el 26 de diciembre de 1991, hizo pensar a Bush que la insurgencia salvadoreña se debilitaría mortalmente. Por lo tanto, la salida más pragmática era una solución negociada, sin que ello implicara ninguna amenaza seria a la hegemonía de Estados Unidos sobre El Salvador.
ECA Estudios Centroamericanos, Vol. 73, No. 754, 2018: 327-347

Problem Setting. In the article some financial powers of the Verkhovna Rada of Ukraine, of the State Fiscal Service of Ukraine and the National Bank of Ukraine in their interrelation with each other have been analyzed.Analysis of the recent researches and publications. Considering this problem the author notes that the state in the course of the administration of public affairs realizes the whole number of the necessary functions providing of the political stability, regulation of the economy and business support, promotion of the development of education, science and culture, environment protection, security and international cooperation etc. However, realization of these functions is impossible without implementation of the financial activity the main sense of which is expression of interests of the society as a whole (or, at least, of its majority). Paper objective. In the article it has been stressed that study of this problem is directly connected with the investigation of the state bodies problem realizing the powers in the sphere of the public finance as it is from the quality of their work the positive result still depends to the achievement of which the state should strive .We are talking about that in the implementation of the state financial activities bodies of all three branches of power and also local government bodies has been taken part. Of course, all of them take part within their competence and assigned tasks. For some of them such an activity is not the primary (though no less important) and number of the state structures are just exclusively created with the purpose of the financial functions implementation. In connection with this all the state bodies during the financial activity implementation are distributed to the bodies of the general financial competence and bodies of the special financial competence And it is from the realization of their powers depends the achievement of the effective and sustainable result on providing of the stable functioning of the whole state financial system .Paper main body. The key issue here is as following – why, from one side, the state has created the system of the necessary powers bodies and gave them necessary financial powers so essential in order to achieve the goals set before them and from, the other side, the realization of these powers does not allow the achievement of the planned sustainable result in the financial legal relations, that is, stable functioning of the economic relations. In other words, the question is as follows: whether the nature of the state bodies competence having the general and special financial powers corresponds to the achievement of the goals designated in the legislation (we are primarily talking about the Constitution of Ukraine and the Budget Code of Ukraine) concerning worthy of a person's life and what problems exist in connection with these problems which do not allow to achieve goals set before.Conclusions. Within the framework of the tasks set before the given problem has been investigated. When considering of the interrelation of some financial powers between the bodies of the general finance competence (Verkhovna Rada of Ukraine) and bodies of the special financial competence (State Fiscal Service, National Bank of Ukraine) the author comes to the conclusion on the direct influence of the financial powers of the one state bodies on the results of the other activity. In this case the achievement of the positive results (effective and stable functioning of the state financial system) is possible only in the case when the state bodies as general so special competence pursue the single but not different goals of their financial activity. ; В статье проанализированы некоторые финансовые полномочия Верховной Рады Украины, Государственной фискальной службы Украины и Национального банка Украины в их взаимосвязи друг с другом. Сделан вывод о прямом воздействии финансовых полномочий одного государственного органа на результаты деятельности другого. Обосновывается тезис о том, что эффективное и стабильное функционирование финансовой системы возможно лишь в случае, когда государственные органы как общей, так и специальной компетенции преследуют единую, а не различные цели своей деятельности. ; У статті проаналізовано деякі фінансові повноваження Верховної Ради України, Державної фіскальної служби України та Національного банку України у їх взаємозв'язку. Зроблено висновок про прямий вплив фінансових повноважень одного державного органу на результати діяльності іншого. Обґрунтовується теза про те, що ефективне і стабільне функціонування фінансової системи можливе лише у разі, коли державні органи як загальної, так і спеціальної компетенції мають спільну, єдину мету своєї діяльності.

Problem Setting. In the article some financial powers of the Verkhovna Rada of Ukraine, of the State Fiscal Service of Ukraine and the National Bank of Ukraine in their interrelation with each other have been analyzed.Analysis of the recent researches and publications. Considering this problem the author notes that the state in the course of the administration of public affairs realizes the whole number of the necessary functions providing of the political stability, regulation of the economy and business support, promotion of the development of education, science and culture, environment protection, security and international cooperation etc. However, realization of these functions is impossible without implementation of the financial activity the main sense of which is expression of interests of the society as a whole (or, at least, of its majority). Paper objective. In the article it has been stressed that study of this problem is directly connected with the investigation of the state bodies problem realizing the powers in the sphere of the public finance as it is from the quality of their work the positive result still depends to the achievement of which the state should strive .We are talking about that in the implementation of the state financial activities bodies of all three branches of power and also local government bodies has been taken part. Of course, all of them take part within their competence and assigned tasks. For some of them such an activity is not the primary (though no less important) and number of the state structures are just exclusively created with the purpose of the financial functions implementation. In connection with this all the state bodies during the financial activity implementation are distributed to the bodies of the general financial competence and bodies of the special financial competence And it is from the realization of their powers depends the achievement of the effective and sustainable result on providing of the stable functioning of the whole state financial system .Paper main body. The key issue here is as following – why, from one side, the state has created the system of the necessary powers bodies and gave them necessary financial powers so essential in order to achieve the goals set before them and from, the other side, the realization of these powers does not allow the achievement of the planned sustainable result in the financial legal relations, that is, stable functioning of the economic relations. In other words, the question is as follows: whether the nature of the state bodies competence having the general and special financial powers corresponds to the achievement of the goals designated in the legislation (we are primarily talking about the Constitution of Ukraine and the Budget Code of Ukraine) concerning worthy of a person's life and what problems exist in connection with these problems which do not allow to achieve goals set before.Conclusions. Within the framework of the tasks set before the given problem has been investigated. When considering of the interrelation of some financial powers between the bodies of the general finance competence (Verkhovna Rada of Ukraine) and bodies of the special financial competence (State Fiscal Service, National Bank of Ukraine) the author comes to the conclusion on the direct influence of the financial powers of the one state bodies on the results of the other activity. In this case the achievement of the positive results (effective and stable functioning of the state financial system) is possible only in the case when the state bodies as general so special competence pursue the single but not different goals of their financial activity. ; В статье проанализированы некоторые финансовые полномочия Верховной Рады Украины, Государственной фискальной службы Украины и Национального банка Украины в их взаимосвязи друг с другом. Сделан вывод о прямом воздействии финансовых полномочий одного государственного органа на результаты деятельности другого. Обосновывается тезис о том, что эффективное и стабильное функционирование финансовой системы возможно лишь в случае, когда государственные органы как общей, так и специальной компетенции преследуют единую, а не различные цели своей деятельности. ; У статті проаналізовано деякі фінансові повноваження Верховної Ради України, Державної фіскальної служби України та Національного банку України у їх взаємозв'язку. Зроблено висновок про прямий вплив фінансових повноважень одного державного органу на результати діяльності іншого. Обґрунтовується теза про те, що ефективне і стабільне функціонування фінансової системи можливе лише у разі, коли державні органи як загальної, так і спеціальної компетенції мають спільну, єдину мету своєї діяльності.