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.

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 ...

The subject of the study is the mechanism for the implement investment policy. The purpose of the study is to develop recommendations for improving the state's impact on investment attraction and its effective use in the national economy. Research methods. The paper uses general scientific and special methods: scientific abstraction, analysis and synthesis, both analytical, systemic. Reserch Results. The article analyzes the structural and constituent elements of investment in the Ukrainian economy, while reasoning the state policy direction towards its improvement. The reselts of application. In economics and management of the national economy, in the part of state systems and mechanisms of economic management at the international, sectoral, inter–sectoral and regional levels, methods and economic levers of regulation of economic processes and their efficiency. Conclusions. Ukraine is not experiencing the best times, in recent years the investment Ukraine's attractiveness has only grown by 4 points. To improve the situation, a clear definition of investment priorities is required. The mechanism of state regulation of investment processes should be based on the creation of the necessary state institutions (financial, insurance, legal, project management), in order to be programmatically purposeful, exectly end at the results as well as self–financing, so as to provide planning.

Introduction. At present, there is a need to develop and expand logistics centers in Ukraine. This facilitates the integration of Ukraine into the European Union in connection with the increase in foreign trade operations, which will increase the national economy and help attract foreign investment.Purpose. The purpose of the article is to study the actual problem of creation and development of logistics centers of Ukraine, which contributes to increase the transit attractiveness of the country in international markets.Methods. The following methods were used to solve the problem: theoretical generalization - to clarify the scientific concepts of logistics; method of systematization; graphic method.Results. The basic comparative characteristics of modern logistic centers of different countries are determined and peculiarities of national logistic centers are distinguished. The main obstacles in creation and development of modern logistics centers and logistics in general are analyzed. Creation and development of logistics centers in Ukraine is a favorable base for Ukraine's integration into the European Union, as it inevitably leads to an increase in the volume of foreign trade transactions, due to improved system of cargo passage, their registration and processing, which will lead to increase of the national economy and will promote attraction of foreign investments .Originality. The further development of approaches to identifying significant transit potential of Ukraine, argue the need for the creation of logistics centers, which will reduce the logistics costs of enterprises in their foreign economic activity. It is proposed to create new rational approaches to the development of logistics centers of Ukraine taking into account international experience.Conclusion. Existing obstacles to the creation and development of modern Ukrainian logistics centers and logistics as a whole are connected with the imperfection of the legislation, the incorrect interpretation of the essence of the concept of "logistics center" and the discrepancy of national logistics real estate with modern international standards hinder their transformation to the European level, which reduces the volume of foreign economic trade operations, which negatively affects the development of the national economy.

Local government is an important foundation of any democratic regime. In carrying out the functions and tasks assigned to local governments is crucial to ensure their autonomy and independence. One of the components of the local financial institutions are local borrowing.

The article is devoted to the peculiarities of implementation and formation of provisions in the national legislation concerning the legal regulation of the squeeze-out procedure. The material reveals the reasons and essence of the formed procedure in the domestic securities market, allows understanding the peculiarities of its legal regulation, defined by the Law of Ukraine "On Joint Stock Companies". Despite a rather long period of functioning of the relevant norms in the domestic legal field, namely - for two years, there are still many problems associated with the peculiarities of compulsory sale of shares by shareholders at the request of the person (persons acting together) who is the owner of the dominant controlling stake. The article reveals the problem of difficulty in determining the value of shares and the absence of a clearly regulated procedure for such assessment; ambiguity in the interpretation of the general concept of ownership rights in the rules relating to the procedure of squeeze out. Also the legal positions of judicial authorities and the most actual and new views related to the solution of problems arising in the course of the procedure are considered. In the article the author points out that currently, Ukraine has a fundamentally new mechanism of protection of corporate rights and interests of both minority and majority shareholders. These innovations, although implemented in the legislation, taking into account the world practice, still have significant drawbacks, which do not allow us to speak about the full and successful introduction of the concept of squeeze-out in the national legislation. The only and most effective way for minority shareholders to protect their corporate rights, in the opinion of the author, at present, is to appeal to the court, although the institutions and bodies that could assist in solving complex issues related to the procedure of squeeze-out in Ukraine already exist. The procedure for repurchase of shares, especially in terms of their price, remains ...

The questions relating to the environmental problems in horse breeding and solutions based on an analysis of published data.In particular, the data of the impact of the ecological community (community horses) on the environment, human; the impact of environmental and human populations horses. the ecological environment and ways of greening production.The literature is almost no data on the environmental problems in horse breeding and their solutions. The researchers therefore may give a false impression about the lack of such problems and environmental well–being in the industry of agriculture. However, according to statistics, there is a great loss of horses in the world because of the defeat only poisonous substances.Farm animals, including horses, are a major component in the natural environment and an important part of the natural treasures. Keeping all animals of species diversity, the protection of their environment, breeding conditions and migration routes, rational use and reproduction of wildlife – the main requirement pryrodoohrannoho legislation.The main measures and means to reduce the negative human impact on the environment to improve the environmental well–being in the implementation of activities in the field of horse breeding.In this way ecology research in horse breeding is an important and urgent task. ; У статті розглянуті питання, що стосуються екологічних проблем у конярстві та кіннозаводстві і способів їх вирішення на основі аналізу літературних даних .Зокрема подано відомості про вплив біоценозу (співтовариства коней) на навколишнє середовище, людину; впливу навколишнього середовища та людини на популяції коней, на екологічний стан навколишнього середовища та шляхи екологізації виробництва.У літературі практично відсутні дані про екологічні проблеми в конярстві і кіннозаводстві і способи їх вирішення. У дослідників у зв'язку з цим може скластися хибне враження про відсутність таких проблем і екологічне благополуччя в даній галузі сільського господарства. Однак, згідно зі статистичними даними, спостерігається великий падіж коней в країнах світу внаслідок ураження тільки отруйними речовинами.Сільськогосподарські тварини, у тому числі і коні, є одним з основних компонентів у природному середовищі і важливою складовою частиною природних скарбів. Збереження всього видового різноманіття тварин, охорона середовища їх знаходження, умов розмноження і шляхів міграції, раціональне використання і відтворення тваринного світу – головна вимога природоохранного законодавства.Розглянуто основні заходи та засоби зменшення негативного антропогенного впливу на природне середовище з метою покращення екологічного благополуччя при здійсненні діяльності у галузі конярства.Отже проведення екологічних досліджень в конярстві і кіннозаводстві є важливим і актуальним завданням.

Introduction. At the present stage of economic development, one of the most important problems is the search for more efficient use of limited resources available in the enterprise and the formation of such resource potential that would be sufficient to produce the required amount of products. Problems of using the resources of agrarian enterprises are connected, first of all, with the innovation of production and its environmental safety. Purpose. The purpose of the article is to identify the problems of using certain resources of agrarian enterprises and possible ways of overcoming them.Methods. The methodological basis of the study is a set of methods of cognition: generalization, historical-logical and retrospective methods.Results. Among the problems of resource use of particular relevance are issues of improving the reproduction of productive capacity of agricultural land and their environmentally safe use.Water resources play an increasing role in the agrarian sector of the economy. This is due to the need to increase agricultural productivity; unfavorable agro-climatic conditions in agricultural regions; differences in the ratio of land and water potentials, since in most of the agricultural land they act as a single unit – means of production. There is a shortage of water resources on the territory of Ukraine; therefore, the main task is to save water and its rational use, to search for a variety of alternative ways of land reclamation.Effective use of rural labor resources is one of the main factors that influence the increase of production in an agrarian enterprise and the improvement of the living standards of the rural population. The main problem of the development and efficient functioning of labor resources in rural areas is the curtailment of agricultural production, a sharp contraction of sown areas under labor-intensive cultures, which lead to an increase in unemployment, underemployment and mass labor migration.The development of agrarian enterprises is impossible without sufficient financial resources from all possible sources of income. Particular state support is an important problem in improving the financial condition of agrarian enterprises. The main reasons for inefficient financing by the state of the agrarian sector are the imperfection of the mechanisms for obtaining and distributing budget funds and violation of budgetary discipline during their use.Equally important are the problems of technical and technological provision of agricultural production on the basis of the introduction of the latest engineering and technologies, in particular, the use of alternative types of energy, as well as informatization of the agro-industrial sector of the economy. Informatization should relate to production, management, education, science.Originality. The revealed problems of resources utilization of agrarian enterprises need to be solved only under the condition of an innovative way of overcoming them with the obligatory consideration of the ecological component.Conclusion. In general, improving the conditions for the economic activity of agrarian enterprises and solving these problems, using resources on an innovative basis, taking into account the environmental component, will provide an opportunity to increase the efficiency of their production and economic activity in general and competitiveness, in particular, both in the domestic and foreign markets.

The subject of the study is theoretical and methodological principles of reforming the pension system in Ukraine. The purpose of the study is to identify the most significant problems of the development of the pension system in Ukraine and to identify possible ways of resolving them. Research methods. The study uses a set of scientific methods and approaches, including logical generalization, systemic, comparison method, graphical, which allowed to ensure the conceptual unity of research. Results of work. The article deals with the actual problems of the reformed pension system in modern Ukraine and the prospects for overcoming them. The problems and prospects of development of the modern pension system of Ukraine are investigated. It is determined that the improvement of the current pension system has a multi–faceted nature and is designed for a long–term perspective, which consists in the implementation of already adopted legislative acts, identifying their shortcomings and developing proposals for improving the system of state regulation in this. The field of application of results. In the field of economics and in the practical activities of the structural units of the Pension Fund of Ukraine. Conclusions. The main results of the study and its theoretical and methodological results can be reduced to the following wording: pension provision and its level determine the economic and social situation of the population of the country, forms a system of social protection, the research proves that the state conducts pension reform, without having the necessary amount financial resources, the need to eliminate legislative gaps has been, improvement of legal regulation of issues of payment of insurance premiums for compulsory state pension insurance, elimination of disproportions in the levels of pension provision of various categories of citizens, for the purpose of which a complex set of measures is required that must be coordinated with the level of economic development of the state, aimed at the reduction of ...

The tense political situation, total decrease in the solvency of population, reduction of the main macroeconomic indicators of the Ukrainian economy, depreciation of hryvnia led to the decrease in business activity of economic entities and negatively influenced trade activity, which led to changes in the structure of consumer demand. Therefore, current state and trends in the development of retail trade in Ukraine is important for effective management of the industry and satisfaction of social needs of the society. The current state is investigated and problems of the trade sector development in Ukraine are revealed based on determining trends in the development of the main indicators and financial results of trading enterprises. Comparative dynamics of retail trade turnover in Ukraine is analyzed, the availability of objects of retail trade enterprises, dynamics and structure of balance and financial results of trading enterprises are analyzed. Modern tendencies of trade enterprises activity are determined, the main problems, which accompany their functioning and development in the commodity market of Ukraine, are generalized, and the proposals for their solution are formed. According to the results of the analysis of indicators of trade enterprises development in Ukraine, negative tendency of the dynamics of retail trade turnover was found. The decrease in the number of retail objects caused the decrease in retail turnover. Positive is the increase in the value assets of trading enterprises' and the size of long-term liabilities and collateral that indicates credibility of enterprises by creditors. However, despite positive changes in the structure and dynamics of the balance of trading enterprises, their overall activity has become profitable only since 2016, but the share of unprofitable enterprises remains high. Analyzing the obtained trends, one can conclude that trade in Ukraine has signs of the development inhibition since 2016 on the one hand, and on the other hand, it is characterized by the ...