Suchergebnisse

The NMUH collection of Ch. Gavard's "Galerie historique de Versailles" is analyzed. Attribution of some prints of the collection is made and their origin is determined, which can be used in next studies. Retracing the collection's path in coming to the NMUH, it likely belonged to the military general and collector P. Pototskyi until the year 1926. The current state of study about "Galerie historique de Versailles's" engravings in the Palace of Versailles and in the NMUH is described, with purpose to determine what kind of the uniqueness the NMUH collection has. At the same time, for introducing into scientific circulation a new art, historical and cultural terminology is used a new method of "narrative rooms and narrative keys" that the issue of interconnection between the narrative (text) and the image allows schematically to represent. Keywords: Galerie historique de Versailles, engraving, painting, history of Western Europe, the Palace of Versailles, Charles Gavard, the National Museum of Ukrainian History, P.P.Pototskyi ; Проаналізовано гравюри "Galerie historique de Versailles" Ш. Гавара з колекції НМІУ. Зроблено атрибуцію деяких гравюр даної колекції та з'ясовано їхнє походження. Досліджено шлях надходження колекції до НМІУ, яка, імовірно, до 1926р. належала військовому і колекціонеру П.Потоцькому. Охарактеризовано сучасний стан опрацювання гравюр "Galerie historique de Versailles" як у французькому музеї Версальського палацу, так і в НМІУ, для визначення, в чому полягає унікальність колекції останнього. В той же час, для введення в науковий обіг нової мистецтвознавчої та історико-культурної термінології використано новий метод "наративні кімнати та наративні ключі", який дає змогу схематично зобразити проблему взаємозв'язку тексту та зображення, наративу й образу. Ключові слова: Історична галерея Версальського палацу, гравюра, живопис, історія Західної Європи, Версальський палац, Шарль Гавар, Національний музей історії України, П.П.Потоцький

In the article rare and miraculously preserved songs that date back to the World War I are enlisted for the first time to the scientific usage of folklore. Military lyrics is characterized from genre point of view; the appearance of neologismimages is justified; the aesthetic configuration of poetic images and symbols is analyzed. Ethno-aesthetics of the songs is investigated in view of psychological pattern of folk-song perception of the world. Historical genealogy of one of the war songs is identified: it reflects winning Galician battle, which was the largest in the World War I. The aptitude of the artist, in the wake of emotional experience, to transform recent historical event into the most unexpected genre forms is revealed. These were Christmas carols, lyrical songs of images – details, images – inclusions, which tend to fade and disappear. Poetic psychology is proved to be a powerful artistic and graphic tool that is used to monumentalize the image of warrior and even creates moral and ethical stereotype of a character, which is a direct expression of national mentality. Key words: image monumentalism, symbolic psychology, battle continuance. ; У статті вперше до наукового обігу уснословеснознавства залучено рідкісні, дивом уцілілі пісні часів Першої світової війни. Мілітарну лірику охарактеризовано жанрово, умотивовано історичну появу образів-новотворів, проаналізовано естетичну конфігурацію поетичних образів і їх символіку. Етноестетику пісень досліджено за народнопісенною самобутністю психологічного малюнка. Визначено історичну генеалогію однієї воєнної пісні, яка віддзеркалила переможну Галицьку битву – найбільшу в Першій світовій війні. Виявлено здатність виконавця на хвилі емоційного переживання трансформувати нещодавню історичну подію в найнесподіваніші жанрові форми – колядки, ліричні пісні – у формі образів-деталей, образів-вкраплень, що відтак здатні стиратися, зникати. З'ясовано, що поетичний психологізм – потужний художньо-образотворчий засіб, за допомогою якого у пісні монументалізують образ воїна і навіть вибудовують морально-етичний стереотип героя, що є безпосереднім виявом ментальності народу. Ключові слова: монументальність образу, психологізм символів, часообраз битви.

The article is devoted to consideration of reports on military issues in сollection «Veni. Vidi. Scripsi. War. Life de facto». Since 2014 Russian-Ukrainian war has been continuing in Ukraine, or ATO, or measures aimed at ensuring national security and defense, suppression and rebuff of Russian military (armed) aggression in Donetsk and Luhansk districts, as it is called officially now. To inform wide layers of society about actions, which take place in a conflict zone, journalists often address to reportage genre, which, due to its efficiency, documentary character, emotional expressivity, vivid reflection, is one of the most popular genres for describing military actions in Donbas. This makes our research relevant. The goal of our research is to give comprehensive and detailed analysis of genre and style peculiarities of reports on military topics in the collection "Veni. Vidi. Scripsi. War. Life de Facto"; to characterize the specificity of self-expression of the author of publication. In accordance with the purpose of our studies, the research process required application of such methods: general scientific methods of material collecting and systematizing were used in the process of choosing samples from a large number of texts, which were needed for our research, setting principal tasks which were solved while the problem was being considered. For scientific understanding of historiography and source base of the study comparative analysis and a bibliographic descriptive method were used. For the collection of primary empirical data, we used observation method. Special attention is paid to the characteristic features of the report on military issues (efficiency, dynamic effect, clarity, sense of presence) that help readers see and feel the situation together with the reporter. The author concludes that, in connection with the continuation of the military conflict in the East of the country, reports on military issues more and more often appear on the pages of periodicals and are effective, as they combine the ...

The article is dedicated to humanistic features of prose anthology «The Song of All Songs» by J.Burg, the Ukrainian author who wrote in other language. They are analyzed through the prism of artistic comprehension of social, religious, cultural, political, historical realities of Jewish life in theXXct. in different states. The subject of a particular attention is the Holocaust theme as a main theme of the anthology which forms the plot. ; Стаття присвячена гуманістичним виявам у прозовій збірці «Пісня над піснями» ідишомовного письменника України Й.Бурга. Вони аналізуються крізь призму художнього осмислення соціально-побутових, релігійних, культурних, політичних, історичних реалій життя євреїв ХХ ст. у складі різних державних утворень. Предметом окремої уваги стає тема Голокосту як центральна сюжетотворча тема збірки.

The purpose of the publication is to study the structure of the complex of visual sources, preserved in archival institutions, illuminate the history of funding, defining their author's and quantitative representation. On the basis of entire heuristics, iconographic and attribution methods, a complex of graphic sources on the history of the Northern Black Sea region of the last third of the XVIIIth – the middle of the nineteenth century was discovered.It was found out that the most complete collection of works on the history of the Northern Black Sea region of the last third of the 18th - the middle of the nineteenth century are funded in such archives as the National Library of France and the St. Petersburg Branch of the Archive of the Russian Academy of Sciences. The collections in archival units of the Harvard and Warsaw University libraries, the State Hermitage and the State Archives of the Russian Federation contain less collection. In archival institutions the works of authorship of H. Munts, F. Dubois de Montpeure, Z. Volkonsky, S. Belichev are most preserved. The works of K. Bosso, A. Afanasyev, O. Di Paldo, military engineers, etc. are presented separately.It is noted that graphic sources have a low level of expression and aesthetic settings. Instead, they are overwhelmingly characterized by the desire to schematize compared to similar graphic sources stored in museums. The general iconographic analysis gives an opportunity to talk about the availability of informative potential of these graphic sources for the study the key elements of the everyday life of the population of Nadporozhzhia, the mountainous Crimea and Odessa. ; Метою публікації є вивчення структури корпусу візуальних джерел, що збереглись в архівних установах, висвітлення історії фондування, з'ясування їх авторського та кількісного представництва. На основі суцільної евристики та іконографічного і атрибуційного методів виявлено комплекс графічних джерел з історії Північного Причорномор'я останньої третини XVIII – середини ХІХ ст.З'ясовано, що найбільш повні зібрання робіт з історії Північного Причорномор'я останньої третини ХVIII – середини ХІХ ст. в архівах зафондовано у Національній бібліотеці Франції та Санкт-Петербурзькій філії архіву РАН. Трохи меншими є колекції архівних підрозділів бібліотек Гарвардського та Варшавського університетів, Державного Ермітажу та Державного архіву Російської Федерації. В архівних установах найбільше збереглись робіт авторства Ж. Мюнца, Ф. Дюбуа де Монпере, З. Волконської, С. Бєлічева. Поодиноко представлено твори К. Боссолі, А. Афанасьєва, О. ді Палдо, військових інженерів тощо.Зазначається, що графічні джерела мають низький рівень експресії та естетичних установок. Натомість вони в переважній більшості вирізняються прагненням до схематизації у порівнянні з подібними графічними джерелами, що зберігаються у музеях. Загальний іконографічний аналіз дає можливість говорити про наявність інформаційного потенціалу цих графічних джерел для дослідження ключових елементів повсякдення населення Надпоріжжя, гірського Криму та Одеси.

The article deals with the faleristic items associated with the history of the city of Peremyshl of the times of Austro-Hungary, the Regency Kingdom of Poland and the Second Polish Republic, which are included to the catalogues of Polish patriotic badges. These items, which are the part of the "Prague collection" in the collection of the NMUH, have not been studied in the context of the history of Peremyshl. The first half of the 20th century was accompanied by severe trials for Peremyshl and its inhabitants. Almost permanent fighting, hunger, frequent change of power and the transition of the city from one state to another are immortalized in numerous faleristic items. The honor badges in the collection of the NMHU tell us about the hard pages of Peremyshl's history and the complex political relations between the Austrians, Ukrainians, Hungarians, Poles and Russians, whose interests were constantly changing around the city. The article describes the distinctions on the cap badges of the Austro-Hungarian troops, as well as the patriotic badges of the First World War, supplemented by materials from newspapers of that time. Continuing an overview of the medals of the Regency Kingdom of Poland, we included the patriotic badges and decorations of the local police. With gaining of independence by Poland and the formation of the Second Republic memorable badges devoted to the events of the past wars appeared. In the museum's collection there are several categories of the medal "The Star of Peremyshl". Previously unknown examples of these badges are introduced into scientific circulation for the first time. Key words: Peremyshl, faleristics items, WWI, Galician Battle, Polish police, the cap badges, the Polish-Ukrainian War ; У статті розглянуті відзнаки, пов'язані з історією міста Перемишля часів Австро-Угорщини, Регентського королівства Польського та Другої Речі Посполитої, включені до каталогів польських патріотичних відзнак. Ці пам'ятки фалеристики, що перебувають у складі "Празької колекції" нумізматичного зібрання НМІУ, досі не досліджували окремо в контексті історії Перемишля. У першій половині ХХ ст. місто і його жителі зазнали важких випробувань. У численних пам'ятках фалеристики йдеться про безперервні бойові дії, голод, часті зміни влади та перехід міста від однієї держави до іншої. Наявні у колекції Національного музею історії України відзнаки відображають складні політичні відносини між австрійцями, українцями, угорцями, поляками та росіянами. В статті описані відзнаки на кепі австро-угорських військ, патріотичні знаки часів Першої світової війни (доповнені матеріалами тогочасних газет), відзнаки періоду Регентського королівства Польського, зокрема патріотичні бейджі та відзнаки місцевої поліції. Зі здобуттям Польщею незалежності і формуванням Другої Речі Посполитої з'являються пам'ятні відзнаки, присвячені подіям минулих воєн. У колекції музею представлені декілька різновидів відзнаки "Зірка Перемишля"; зокрема, до наукового обігу введені раніше невідомі взірці цих знаків. Ключові слова: Перемишль, предмети фалеристики, Перша світова війна, Галицька битва, польські правоохоронні органи, відзнака на кепі, Польсько-українська війна

Problem setting. In the analysis of any budget, important markers are åðó revenue indicators, which 80% consist of tax revenues. After all, they give the government and citizens an understanding of how capable the communityis, what amount of expenditures can be made from income, and whether the community has can develop and improve the well-being of its inhabitants. Personal income tax (hereinafter – PIT) covers about 60% of tax revenues of local budgets of Ukraine, so its important role for socio-economic development of local communities and regionsis clear.Recent research and publications analysis. The issue of studyingthe effectiveness of the mechanism of PIT payment and its influence on the process of generation of local government revenues have been in the center of research of domestic scientists such as O.Bandurka, N.Dieieva, I.Liutyi, N.Redinaet al. At the same time, the issue of the effectiveness of PIT collection and its importance for the development of communities in the current conditions of decentralization requires further thorough research.Highlighting previously unsettled parts of the general problem. The role and place of personal income tax in the structure of tax revenues of local budgets have been studies in the paper, the essence of the mechanism of its collectionhas been substantiated, the provision on the effectiveness of tax control over the completeness of its revenues have been analyzedand the reasons for reforming its payment procedure by tax agents have been justified.The purpose of the paper is to study the role and place of PIT in the structure of tax revenues of local budgets, substantiate the essence of the mechanism of its collection, analyze PIT administration procedure, makeproposals for improving the effectivenessof fiscal role of this tax for the community development.Paper main body. One of the most important taxes in the system of direct taxation in Ukraine is the personal income tax. Its share in the structure of tax revenues of the consolidated budget in recent years was about 20% – 23% (90% of which – revenues to local budgets, 10%– revenues of the state budget).The procedure for imposition of this taxis regulated by Section IV of the Tax Code of Ukraine, deducted from the income of citizens at a rate of 18%, which applies to almost all types of income of citizens.In the structure of tax revenues of local budgets, its share is the largest one and averages up to 60% of all tax revenues. During the period of 2015 – 2020, the fiscal efficiency of PIT in the structure of its revenues to local budgets was growing every year. Nominal PIT revenues to local budgets increased from UAH 54,9 billion in 2015 to UAH 177,8 billion in 2020.The key factors influencing the nominal growth of personal income tax revenues are inflation, as well as the annual increase in the minimum wage, changes in tax rates and other innovations in tax reforms of the recent years.Given the significant fiscal efficiency of PIT and its influence on budget generation of the communities, we cannot ignore the problematic aspects of its collection that have a direct impact on tax revenues in the structure of the newly formed amalgamated territorial communities, since success and well-being of local communities depends primarily on the amount of financial resources they own.Thus, according to the Budget Code of Ukraine, PITis distributed among the budgets in the following amounts: 60% goes to the ATC budget, 15% to the regional budget, and 25% to the state budget.It is worthnoting that the current rules of tax and budget legislation contain quite clear obligations of tax agents to pay PITtransfers to those local budgets within which territory businesses are located.Nevertheless, there are constant challenges for local governments and their ability to influence entrepreneurs to pay PIT at the location of legal entities and their units, and not at the place of registration of legal entities.Does this mean that a significant number of tax agents do not comply with the requirements of tax and budget legislation?The Law of Ukraine on Local Self-Government in Ukraine (Article 28) entitles local self-government bodies to monitor the compliance with obligations to pay to the local budget at enterprises and organizations, regardless of the form of their incorporation.Conclusions of the research and prospects for further studies. Given the above, business entities are obliged to pay PIT in accordance with current legislation at the place of their actual location, regardless of the place of registration, and local governments are empowered to control the completeness of taxes coming to the local budget and must actively exercise the initiative to provide additional revenues to community budgets.This will allow receiving PIT revenues to the budget of the community where the enterprises directly carry out their activities in order to develop communities and increase their solvency for the welfare of citizens. ; Досліджено роль та місце податку на доходи фізичних осіб у структурі податкових надходжень місцевих бюджетів. Обґрунтовано сутність механізму його справляння. Проаналізовано положення щодо ефективності здійснення податкового контролю за повнотою його надходжень та описано причини необхідності реформування порядку його сплати податковими агентами.

Problem setting. In the analysis of any budget, important markers are åðó revenue indicators, which 80% consist of tax revenues. After all, they give the government and citizens an understanding of how capable the communityis, what amount of expenditures can be made from income, and whether the community has can develop and improve the well-being of its inhabitants. Personal income tax (hereinafter – PIT) covers about 60% of tax revenues of local budgets of Ukraine, so its important role for socio-economic development of local communities and regionsis clear.Recent research and publications analysis. The issue of studyingthe effectiveness of the mechanism of PIT payment and its influence on the process of generation of local government revenues have been in the center of research of domestic scientists such as O.Bandurka, N.Dieieva, I.Liutyi, N.Redinaet al. At the same time, the issue of the effectiveness of PIT collection and its importance for the development of communities in the current conditions of decentralization requires further thorough research.Highlighting previously unsettled parts of the general problem. The role and place of personal income tax in the structure of tax revenues of local budgets have been studies in the paper, the essence of the mechanism of its collectionhas been substantiated, the provision on the effectiveness of tax control over the completeness of its revenues have been analyzedand the reasons for reforming its payment procedure by tax agents have been justified.The purpose of the paper is to study the role and place of PIT in the structure of tax revenues of local budgets, substantiate the essence of the mechanism of its collection, analyze PIT administration procedure, makeproposals for improving the effectivenessof fiscal role of this tax for the community development.Paper main body. One of the most important taxes in the system of direct taxation in Ukraine is the personal income tax. Its share in the structure of tax revenues of the consolidated budget in recent years was about 20% – 23% (90% of which – revenues to local budgets, 10%– revenues of the state budget).The procedure for imposition of this taxis regulated by Section IV of the Tax Code of Ukraine, deducted from the income of citizens at a rate of 18%, which applies to almost all types of income of citizens.In the structure of tax revenues of local budgets, its share is the largest one and averages up to 60% of all tax revenues. During the period of 2015 – 2020, the fiscal efficiency of PIT in the structure of its revenues to local budgets was growing every year. Nominal PIT revenues to local budgets increased from UAH 54,9 billion in 2015 to UAH 177,8 billion in 2020.The key factors influencing the nominal growth of personal income tax revenues are inflation, as well as the annual increase in the minimum wage, changes in tax rates and other innovations in tax reforms of the recent years.Given the significant fiscal efficiency of PIT and its influence on budget generation of the communities, we cannot ignore the problematic aspects of its collection that have a direct impact on tax revenues in the structure of the newly formed amalgamated territorial communities, since success and well-being of local communities depends primarily on the amount of financial resources they own.Thus, according to the Budget Code of Ukraine, PITis distributed among the budgets in the following amounts: 60% goes to the ATC budget, 15% to the regional budget, and 25% to the state budget.It is worthnoting that the current rules of tax and budget legislation contain quite clear obligations of tax agents to pay PITtransfers to those local budgets within which territory businesses are located.Nevertheless, there are constant challenges for local governments and their ability to influence entrepreneurs to pay PIT at the location of legal entities and their units, and not at the place of registration of legal entities.Does this mean that a significant number of tax agents do not comply with the requirements of tax and budget legislation?The Law of Ukraine on Local Self-Government in Ukraine (Article 28) entitles local self-government bodies to monitor the compliance with obligations to pay to the local budget at enterprises and organizations, regardless of the form of their incorporation.Conclusions of the research and prospects for further studies. Given the above, business entities are obliged to pay PIT in accordance with current legislation at the place of their actual location, regardless of the place of registration, and local governments are empowered to control the completeness of taxes coming to the local budget and must actively exercise the initiative to provide additional revenues to community budgets.This will allow receiving PIT revenues to the budget of the community where the enterprises directly carry out their activities in order to develop communities and increase their solvency for the welfare of citizens. ; Досліджено роль та місце податку на доходи фізичних осіб у структурі податкових надходжень місцевих бюджетів. Обґрунтовано сутність механізму його справляння. Проаналізовано положення щодо ефективності здійснення податкового контролю за повнотою його надходжень та описано причини необхідності реформування порядку його сплати податковими агентами.

One of the promising areas in the work of modern libraries that combine the traditional functions of the library with the functions of industry information centers is legal informing and information support of the law-making process.The globalization of the economy and political integration raise the issue not just about accumulation, processing, storage of national legal information, but also about the importance of literature collections on legal comparativistics, information support of transnational law. The article deals with the experience of foreign and domestic law libraries. Much attention is given to the main tasks and forms of legal libraries work, formation and development of legal funds and literature collections. The libraries that are charged with the functions the accumulation of legal resources suggests the active participation in this informational activity of the two types of libraries: the government libraries with the status of national that provide access to documents of national importance, carry out information support of political and legal processes. Another type of law libraries – academic, which providing the educational process and at the same time are centers of legal information, not only for the university community, but also for professional communities, regional authorities, civil society. ; В статье исследован зарубежный и отечественный опыт юридических библиотек, объединяющих традиционные для библиотеки функции с функциями отраслевых информационных центров. Проанализированы особенности формирования коллекций и специфика наполнения правовых фондов, их накопление, хранение и эффективное использование. Рассмотрены реализация и обеспечение доступа к структурированной и ретроспективной правовой информации юридическими библиотеками. ; У статті досліджено зарубіжний та вітчизняний досвід юридичних бібліотек, що поєднують традиційні для бібліотеки функції з функціями галузевих інформаційних центрів. Проаналізовано особливості формування колекцій та специфіку наповнення правових фондів, їх накопичення, зберігання й ефективного використання. Розглянуто реалізацію та забезпечення доступу до структурованої та ретроспективної правової інформації юридичними бібліотеками.

Актуальність теми дослідження пов'язана з питанням всеосяжного наповнення Державного земельного кадастру, що буде включати відомості про всі землі на території України, у тому числі про землі лісогосподарського призначення. Відповідною метою дослідження постало дослідження відповідності можливостей аерофотознімання засобами БпЛА прикладним задачам збору та інтерпретації інформації про землі лісогосподарського призначення. Практична частина роботи виконана в межах відповідного дисертаційного дослідження на тестовому промисловому полігоні у м. Харків, що має часткове деревне покриття. За результатами дослідження можна зробити практичний висновок про можливість застосування БпЛА в задачах впорядкування земель лісогосподарського призначення з певними обмеженнями. Так, з'ясовано що отримання інформації може бути ускладнене в активний вегетаційний період дерев впродовж до опадання листя через наявність тісно зімкнутих деревних крон та на просіках між ділянками з насадженнями, що мають незначні відмінності в часі посадки. Описане дослідження має перспективи розвитку в напрямі вдосконалення методики збору просторово розподілених даних про землі лісогосподарського використання та запровадження єдиного стандарту збору та інтерпретації інформації. ; Introduction. The relevance of the research topic is connected with the issue of the comprehensive filling of the State Land Cadastre which will include information on all lands on the territory of Ukraine, including forest lands. The relevant purpose of the study was to study the ratio of aerial photography capabilities of UAVs to the applied tasks of collecting and interpreting information on forest lands.Methods. The practical part of the work was performed at a industrial test site in Kharkov, which has a partial wood covering.Results. According to the results of the study, it is possible to draw a practical conclusion about the possibility of using UAVs in the tasks of streamlining forest lands with certain limitations.In order to study the possibility of using the data of UAVs in the processes of streamlining the lands of the forest fund, the plot was partially aerial photographed. Considering that the Ukrainian legislation defines the lands of the forest fund as: ". lands covered with forest vegetation, and also not covered with forest vegetation, non-forest lands ." (Art. 55 of the Land Code of Ukraine), special attention was caused by groups of tree plantations and the ability to display geospatial information about objects near them. After completing the flight plan (Leica Aibot x6 copter-type UAV, flight altitude 50 m.) receiving the terrain horticulture plan, the process of obtaining a cloud of points began. After setting the necessary parameters, the procedure for determining the position and orientation of the camera for each frame occurs, an array of points corresponding to the removed surface is created. For the correction of the created rarefied cloud, the whole set of points is subjected to statistical verification, after which the erroneous points are removed. Based on the calculated and statistically adjusted camera positions, depth maps are calculated for each image. Next is the addition of the original sparse point cloud.Discussion. The effectiveness of the use of UAVs in solving simple cartographic and geodesic tasks has been proven once again, however, a number of limitations have been identified in the context of land management.Thus, when forming a detailed cloud of points of a territory with a large number of tree plantations, there is no direct visibility of ground objects through the density of closing of tree crowns, which makes it impossible to accurately determine the boundaries of land plots, glades, signs, small objects in the case of surveys having leaves on the trees. The described study has development prospects in the direction of improving the methodology for collecting spatially distributed data on forestry land and introducing a single standard for collecting and interpreting information

The aim of the article is to find out whether there is a collection fee for reprographic reproduction of works and private copying (reproduction at home and for personal purposes of works and performances recorded in phonograms, video grams, and audiovisual works) from manufacturers and (or) importers of equipment and material carriers, with the use of which it is possible to carry out such reproduction of works, signs of tax (collection) in the sense of the Tax Code of Ukraine. Research methods: during the writing of the article, methods of analysis and synthesis were used to determine the nature of the fee for private copying and reprography. Results: the study of the legal nature of private copying and reprography fees allows for effective business activities of entities that are manufacturers or suppliers of equipment that could potentially be used to reproduce or copy works. Discussion: problems with the presence of signs of tax/fee in the fee for private copying and reprography. Economic activity carried out to achieve economic and social results and for profit is entrepreneurship - independent, proactive, systematic, at their own risk economic activity carried out by economic entities (entrepreneurs) in order to achieve economic and social results and obtain profit (Article42 of the Commercial Code of Ukraine). At the same time, among the general principles of management is the principle of prohibition of illegal interference of public authorities and local governments, their officials in economic relations. Importers, as economic entities, have the right to protect their property from excessive or illegal interference by anyone, including the state, in the course of their business and profit. This is the position of the European Court of Human Rights in cases of violation of Article1 of Protocol No.1 to the Convention for the Protection of Human Rights and Fundamental Freedoms - Protection of Property «Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be ...

The article is devoted to the analysis of the issue of resolving in court disputes on the obligation of military units to accrue and pay the indexation of monetary security with an indication of the base month, which is taken into account for the relevant accruals. It is found that the servicemen were deprived of the right to effective judicial protection in connection with the attribution of the calculation of the indexation of monetary support to the competence of the military unit as the body in which the plaintiff served and paid him/her monetary support. The provisions of the national legislation on the indexation of monetary incomes of the population and the procedure for its accrual, which provides for mandatory rules for the selection of the base month for the accrual of indexation of monetary security, are studied. Scientific approaches to understanding the concept of «discretionary powers» as powers granted to public authorities and local governments in the process of performing managerial functions, which provide for the possibility of choosing the appropriate subjects of several possible behaviors. The decision of the courts to refuse to satisfy the claim for recovery of the indexation of monetary security with an indication of the base month, on the grounds of assigning such a prerogative to the discretionary powers of the military unit, is critically analyzed. Based on the findings of a scientific doctrine, as well as the legal positions of the European Court of Human Rights, the Supreme Court in the interpretation of the meaning of «discretionary powers» concluded that the military unit is not obliged to calculate and pay indexation of monetary security. The main arguments in favor of this position are the following: the existence of a norm of law that contains an indication of the base month, which must be taken into account when calculating the indexation of cash collateral; acquisition by the military unit of the legal status of an «employer», and not a «state body», which performs managerial ...