Suchergebnisse

We have researched media texts of the anti-terrorist military action participants. There are war diaries, memoirs, blogs, publications of veterans and separately journalistic interviews with them. We used comparative, analytical, synthesis and induction method. Communicative specificity of these texts was concretized. Literary works of anti-terrorist military action participants are amateur and new for Ukrainian information space. They were built on the autobiographical basis. This kind of memoir genre is a valuable source for learning both behavior of some person in concrete conditions and sociopolitical order of some people in determined history period. The authors demonstrate their military personal experience through detailing of war events. Memoir writers explain their motivation of joining military platoons and demonstrate a strong patriotic position. Veterans recite their own history in a chronological order with adding images of comrades, commanders, technique units, tranches, weapon, elements of everyday life to their telling. Also combatants say about exploits of their fighting brothers. The prominent feature of memoirs is a contrast between front realities and civilian life. Military action participants have a colloquial style with military slang and terms. With a great sadness Ukrainian defenders describe a way of life of dead friends. But military texts have a lot of funny stories, jokes, positive notices and interesting cheerful details of communication between soldiers. The analysis of media texts allowed to find out problem zones of veterans' life. There is need for civil and professional adaptation, socialization, saving a memory about heroes. The authors try to pay attention of wide society to these problems and motivate to its solution. The results can be used in the course of the journalism specialty for the further scientific researches.

Occurrence of ethical problem is forced them in research of total institutions by character. It belongs to biggest ethical problems in case of total institution in the course of research: - protection privacy respondent and at publication of result in accordance with staff; - behavior neutrality equal as well as subordinates; - disclosure secret environmental. Concentration on variable, which limit subjectivism of collected data has in research of total institutions in forceful winning objective data about functioning in accordance with society of reality ethical dilemmas meaning this exclusive not increasing simultaneously.

The article is devoted to the problems of hostile takeovers in the agrarian sector of Ukrainian economy. The purpose of the study is to analyze the causes of raiding and to develop provisions on effective state mechanisms to overcome this negative phenomenon. The author pays special attention to the solutions that will help agrarians to withstand raiding. Investigating the factors of raiding, there was the lack of a single state register of common agricultural land. According to the author, farmer`s non-acquaintance as well as the lack of information connections between different state bodies creates a situation in which farmers are not able to protect their own household. Consequently, further scientific developments should relate to the aspect on agricultural land`s data interchange. No less important reason for raiding is the lack of a free land market and a moratorium on the sale of agricultural land. However, the author does not agree that cancellation of land moratorium will be a sufficient measure, because without proper legal and informational support, farmers can lose land due to the lack of conditions for the launch of a free land market. Of course, institutional changes are also important, that is, the launch and functioning of a body that will monitor the preservation of quality, quantity and use of land for their intended purpose. The author observes that it is necessary to define the meaning of the concept of "raidering" applying it into legislative. However, the above-mentioned measures will only be effective if corruption in state authorities, including in courts and law enforcement agencies will be defeated.

Transfer pricing was first legislated by the US Tax Code. An unbiased assessment of the terms of the transaction of the interrelated participants was embodied in the concept of «extended hand». Different mechanisms of transfer pricing control operate in developed countries. Transfer pricing became relevant in Ukraine with the development of financial and industrial groups. The difference in the tax burden of different countries and the redirection of the total income for taxation to countries with lower taxes or tax avoidance altogether allows international companies to significantly reduce their tax burden. Such a simple and widespread scheme for reducing tax burden requires special attention from any state. Control over transfer pricing in Ukraine was launched in 2013. The principle of «extended hand», the criteria for mutual «connection of persons», the content of controlled operations were reflected in the Tax Code of Ukraine in 2015. The systematization of the regulatory framework for transfer pricing in Ukraine has been carried out in accordance with international standards and Recommendations of the Organization for Economic Cooperation and Development (OECD) for multinational corporations and tax services. The controlled volume of business operations now exceeds UAH 10 million. Evading large taxpayers of income tax from paying in preferential tax regimes or reducing its rates by five percent and more than in Ukraine is now controlled by the fiscal service. Large taxpayers can enter into an agreement with the fiscal service of Ukraine for the transparent formation of transfer prices and the conduct of tax operations in the territories of preferential tax regimes.

The article is devoted to the consideration of the problem in using modern e-commerce tools in the field of tourism. In order to disclose the topic, methods of objectivity and system are used to establish the main advantages and disadvantages of using e-commerce in the economic activity of a tourist enterprise. The purpose of the article is to determine the state and prospects for the development of e-commerce in the tourism services market, as well as the analysis of international experience in the field of e-commerce legislative regulation. Together with the rapid spread of electronic payment, the communication networks development and the growing number of potential Internet users, e-commerce has become one of the most important sales channels for tourism services, while increasing the profitability and competitiveness of enterprises. One of the important factors that hinders the rapid spread of e-tourism in Ukraine is the regulatory framework imperfection. After the introduction of existing mechanisms in interaction between the seller and the consumer in tourism services, electronic sales can be made one of the modern and effective ways to implement a tourism product.

The article is devoted to the research of a topical and debatable issue regarding the basic aspects of the status of an employee in the European Union, which includes employment of citizens of the European Union and employment of third-country nationals who are not members of the European Union. Particular attention is paid to the issue of illegal labor migration in the European Union in the context of current and integration processes and their impact on the current economic situation in the EU. Every year, the phenomenon of labor migration becomes more relevant, because of the poor economic situation in many countries people are forced to seek employment in other countries and emigrate. But the conditions for such persons are different. For example, for emigrants from other countries of the European Union they will be more or less the same, while for emigrants from third countries they will be completely different. There are many conflicts and disputes and, also there is discrimination, which significantly inhibits the legal status of expatriate workers. Such workers face a lot of barriers with regard to their housing during the period of work, working conditions, salaries, moving their families with them, educating children, moving around the territory of the European Union, desire to stay in the future in the European Union. Most of the issues remain unresolved, which has a very negative effect on emigrant workers. The absence of the rule of law that would regulate this issue binds hands of such a category of people, restricts them in fundamental rights and freedoms, in actions and decisions, which is a direct violation. Nowadays the implementation of the legal status of migrant workers in the European Union is underdeveloped, imperfect, and not uniform for all countries. There is also no well-defined mechanism of legal regulation of labor migration in the works of scientists. So this issue requires a thorough analysis and search for solutions to this problem. In this article we will try to explore the ...

The institutional problems that accompany the process of structural reforms in the railway transport of Ukraine are consider at the article. Purpose of the article. The main institutional problems of the Ukrainian railways at the sectoral, national and еuropean levels in the context of structural changes and to reveal the importance of state regulation of these processes in the industry are consider. Objectives of the research. The main tasks are: 1) to analyze the formal institutions that were adopted with the purpose of structural transformation in the industry; 2) to determine the role of the state in the implementation of structural transformations; 3) to summarize the institutional problems of the reform process and institutional adaptation of EU legislation. Methods of research. The structural-logical, economic and statistical, comparative methods are used in Article. Results of research. The main institutional problems of railway transport at the sectoral, national and European levels are generalized. The need of the updating of the institutional environment for structural reforms, including in terms of implementation of European directives and regulations are accelerate. An active position and support of the state is necessary. The field of application of results. The obtained results can be used by the Ministry of Infrastructure, implementing the state policy in the field of railway transport, in the process of developing and adapting formal institutions for the implementation of structural reforms in railway transports. Conclusions. The institutional problems make the dynamic process of structural changes in railway impossible. It creates a threat to the implementation of structural reforms in the long run. The elimination of the contradictions between the functioning institutional environment and the market structure will ensure the effective formation and organization of relations between actors in the process of developing the transportation market.This is due to the transformational changes in ...

One of the most pressing legal problems of today is the fight against economic crime. Ukraine is on the way to transforming it into a truly independent democratic rule of law. There is a number of positive developments along the way difficulties. Ukraine's transition from totalitarianism to true democracy is no different than in other countries post-Soviet period. The laws of human history are universal as well experience of world civilization shows that the crisis state of society, its economic and social instability are accompanied by a process rapid growth of national and transnational crime. Economic crime goes beyond traditional boundaries and interferes with the most profitable sectors (energy, privatization, financial and credit system) whose criminalization poses a serious threat not only national but also international security. Criminal law reform has undergone major changes in criminal liability law economic activity, which is quite natural. The system is gone command-administrative socialism with its undeniable domination state-owned property, limited to a minimum by private enterprise, central planning, firm control of the state in economic sphere for the purpose of willful implementation of economic plans, including the use of specially established for this criminal law methods. The transition of the country to a market multifaceted economy, development Entrepreneurship, competition promotion, expansion of foreign trade have objectively necessitated a fundamental review of the laws about so-called economic crimes, taken in the period of total control of the state over all economic activity. The new economic situation has constantly required criminal liability for a range of socially dangerous acts, violating the foundations of business activity, for the manifestation of monopoly and restriction of competition, for various violations in the sphere of lending and banking, for tax evasion, fees (compulsory payments), for abuse of the issue of securities, for breach of commercial or banking secrecy and ...