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1
Martyniszyn, Marek. "Legislation Blocking Antitrust Investigations and the September 2012 Russian Executive Order." World Competition 37, Issue 1 (March 1, 2014): 103–19. http://dx.doi.org/10.54648/woco2014006.
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This article offers a typology of so-called blocking legislation and analyses its development, functions and legality under international law. It also presents and discusses the new Russian blocking Order, issued in September 2012, focusing on its possible effects on the European Commission's investigation of Gazprom's business practices (in light of EU competition law) as well as, more broadly, on foreign operations of Russian strategic enterprises.
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Bakalinska, Olga O., Valeriy I. Polyukhovych, Volodymyr I. Korol, and Oksana V. Kiriiak. "Some Aspects of Harmonisation of Ukraine’s Competition Legislation to EU Standards." International Journal of Criminology and Sociology 10 (December 31, 2020): 450–64. http://dx.doi.org/10.6000/1929-4409.2021.10.53.
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In modern conditions, obtaining information about market dynamics, trends in demand, and alternative offers from competitors is vital to support the effective operation of enterprises. It is also common business practice to discuss legislative initiatives, non-confidential technical information, quality and safety standards, and various aspects of the industry. However, the direct or indirect exchange of information may be accompanied by various wrongful intentions of economic entities (for example, elimination of competitors, creation of entry barriers, agreement on price levels, certain discounts, sales volumes, and the market's geographical distribution, etc.). In Ukraine, there are currently no analogues of a full-fledged guide to information exchange between competitors, which determined the relevance of this study. The purpose of the study is to establish regulatory, economic principles for assessing the exchange of information between enterprises operating in the relevant market, in the context of compliance with legislation on protection of economic competition; analysis of the progressive international practice of cessation of violations in the form of information exchange, which leads to distortion of economic competition. In Ukraine, it is necessary to adopt the Guidelines for the Exchange of Information between Competitors (from now on referred to as "the Guidelines"), raising awareness of the business community (including associations and chambers of commerce), lawyers, and society in general regarding the main aspects of the competition compliance with competition law in order to promote fair business activities, protect the competitive environment and, as a consequence, improve consumer welfare.
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Opanasiuk, Nataliia, Alla Okhrimenko, and Sergii Popovych. "Legal regulation of tourist activity in the context of Ukrainian legislation reform about tourism." ScienceRise: Juridical Science, no. 3(17) (September 30, 2021): 9–17. http://dx.doi.org/10.15587/2523-4153.2021.238875.
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The problems of legal regulation of tourist activity in Ukraine are analyzed. Based on the diagnosis of the current Law of Ukraine "On Tourism" and the practice of their implementation, it is established, that the most conflicting are issues related to the requirements for tourism and the accumulation of excessive bureaucratic burden on business, the existence of discriminatory conditions of tourism enterprises guarantees that do not take into account the volume of travel services by enterprises, the exclusivity of tour operators, the regulation of issues related to the execution of contracts for tourist services, including in the form of vouchers, conflict of laws on the permit system for the right to provide tourist support; prohibitions for travel agents to cooperate with non-residents, etc.). It is also established, that the outdated terminological and conceptual apparatus is used, there is a lack of effective mechanisms for consumer protection and real stimulation of the development of priority for the state inbound and domestic tourism. Based on the study, it is noted, that the current Law of Ukraine "On Tourism" does not meet current trends and needs significant substantive comprehensive reform to meet the interests and demands of society and business, taking into account international experience in tourism development. Attention is drawn to the need to harmonize Ukrainian legislation with international law and take into account the experience of most countries with developed markets for tourism services, there are examples of settlement of tourism in the EU. It is also noted, that the strengthening of security measures during 2020-2021 due to the spread of the COVID-19 pandemic and changes in the conditions of providing services in the field of tourism (introduction of travel safety measures, vaccination certificates and PCR testing for travel, self-isolation and observation regimes for travelers, changes in the conditions of insurance protection of tourists to travel abroad, etc.) also require legal regulation at the legislative level. Examples of attempts to reform the current Law of Ukraine on Tourism are given.
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Novak, I. М. "Protection of Employment under Martial Law." HERALD OF THE ECONOMIC SCIENCES OF UKRAINE, no. 1(42) (2022): 205–8. http://dx.doi.org/10.37405/1729-7206.2022.1(42).205-208.
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The purpose of the article is to analyze the tools of state business support policy and develop proposals for improving labor legislation to protect employment under martial law. Research methods: dialectical, abstract-logical, induction and deduction, analysis and synthesis, analogy and comparisons, system, complex and content analysis. The instruments of the state policy of supporting enterprises in the conditions of martial law are analyzed, in particular regarding the simplification of the regulation of labor relations by suspending the validity of the employment contract. It has been proven that this creates conditions for the legalization of hidden unemployment and limits workers’ access to assistance in the mandatory state social insurance system. The similarity of the impact of the factors of the COVID-19 pandemic and martial law on the labor market is shown. Based on the analysis of the international experience of saving jobs during the COVID-19 pandemic, ways of improving the labor legislation are proposed to compensate for the consequences of the suspension of the employment contract in the conditions of martial law. Keywords employment protection, martial law, suspension the validity of the employment contract, labor law, labor relations, hidden unemployment, COVID-19 pandemic.
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Liao, Carol, Elsir U. Tawfik, and Pat Teichreb. "The Global Social Enterprise Lawmaking Phenomenon: State Initiatives on Purpose, Capital, and Taxation." Windsor Yearbook of Access to Justice 36 (December 11, 2019): 84–114. http://dx.doi.org/10.22329/wyaj.v36i0.6068.
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New laws designed to foster and govern social enterprises are propagating throughout the world. Beyond American initiatives, relatively little has been written to date on the global contagion of lawmaking to address the burgeoning field of social enterprise. Increased corporate lobbying to transplant American “benefit” corporation legislation into other countries, with little sensitivity towards existing legal ecosystems in those nations, has generated an urgency to broaden the literature and unearth the wide range of social enterprise law initiatives occurring across the globe. This article identifies over 40 state initiatives across 30 countries to distinguish this international movement. Critical thematic issues are identified from the available data, in hopes of shifting the focus away from private American interests in non-US countries and adding new knowledge to the development of social enterprise law and policies in the years ahead. This article begins by detailing various ways in which states have defined the purpose of social enterprise and social enterprise-type businesses, including how jurisdictions have experimented between state-run certifications and separate corporate legal structures to meet growing demands from particular sectors and stakeholders. We find that most jurisdictions require social enterprises to have a specific social purpose designed to serve the targeted needs of specific sectors, marginalized groups, and/or vulnerable communities. Next, we examine how new state legislation has sought to ease or restrict capital access for these social enterprises. Finally, we provide a detailed overview of various tax initiatives explored by states to promote and foster social enterprises. We suggest that lawmakers proceed with caution in the development of social enterprise laws, particularly when they are in response to private interest groups, and engage in fulsome discussions on the range of available legal methods to foster social enterprise within their jurisdictions.
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COPELAND, ANNE M., and SOPHIE LE CLUE. "EMS AS A MAINSTREAM BUSINESS TOOL: PERSPECTIVES FROM HONG KONG." Journal of Environmental Assessment Policy and Management 01, no. 02 (June 1999): 159–75. http://dx.doi.org/10.1142/s1464333299000132.
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The proliferation of global trade and commerce provides both challenges and opportunities for addressing transboundary pollution and furthering global sustainability. In addition to international policy instruments and legislation, standardised approaches to environmental management can improve environmental performance and reduce the escalating levels of pollution that are being experienced worldwide, and particularly in the Asia-Pacific region. In Hong Kong, 35 organisations have been certified to the ISO 14001 international environmental management system (EMS) standard, joining over 5000 more worldwide. While this trend is encouraging, Hong Kong's experience demonstrates that significant barriers exist for EMS to become a mainstream tool for small- and medium-sized enterprises (SMEs). As is it unlikely that certification will become mandatory at the international level, additional effort is therefore required to overcome these barriers, such as raising the awareness of all stakeholders to the benefits of the EMS and facilitating access to the necessary financial and technological assistance.
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Grado, Valentina. "The eu “Conflict Minerals Regulation”: Potentialities and Limits in the Light of the International Standards on Responsible Sourcing." Italian Yearbook of International Law Online 27, no. 1 (November 14, 2018): 235–57. http://dx.doi.org/10.1163/22116133-02701014.
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Business enterprises involved in the exploitation of mineral resources originating from conflict zones are at risk of financing armed activities and fuelling systematic violations of international law and human rights abuses. This article first analyses the initiatives developed by the UN and OECD aimed at encouraging companies to respect human rights and avoid contributing to conflict by adopting “supply chain due diligence” practices. Second, it focuses on a recent Regulation adopted by the EU to tackle trade in certain minerals sourced from conflict-affected and high-risk areas in order to highlight its main positive aspects and challenges and, at the same time, to ascertain whether and to what extent this new legislation is consistent with the UN/OECD international standards on responsible sourcing.
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Buriak, K. M. "FEATURES OF CONFLICT-OF-LAWS REGULATION OF INTERNATIONAL WORK RELATIONS." Constitutional State, no. 41 (March 17, 2021): 103–8. http://dx.doi.org/10.18524/2411-2054.2021.41.225615.
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The article provides a comprehensive legal study of the basic principles of conflict-oflaws and legal regulation of work, complicated by a foreign element. It is determined that work relations complicated by a foreign element include: work of local citizens with foreign employers outside their country; foreign business trips of citizens to work abroad; work at enterprises owned by foreign entrepreneurs on the territory of their state; work of foreigners in the host state. It is noted that conflict-of-laws issues in the field of work relations complicated by a foreign element arise due to the specifics of the national legislation of each of the countries and the inconsistency of private international law in this area. The article analyzes the peculiarities of work of foreigners in Austria, Brazil, Canada, China, Romania, USA, Tunisia, Hungary, Ukraine, France, Germany, Czech Republic, Sweden, Switzerland, Japan. Based on the analysis it is concluded that the working conditions of emigrants are regulated by Public Law Regulations, which are mandatory and less humane in their content than the general conditions established by the general labor legislation and collective agreements. Foreign workers are directly dependent on entrepreneurs due to threats of expulsion, language difficulties, lack of professional training and other reasons. It is characterized by free overtime work, non-provision of vacations and sick leave. The article describes the conflict-of-laws bindings, which regulate work relations complicated by a foreign element, namely: the law of the autonomous will of the parties, the law of the place of performing of work, the law of the location of the employer, the law of the place of conclusion of an employment contract, the principle of the employer's personal law, the law of citizenship (domicile), the law of the flag, the principle of the closest connection. The features of the operation of conflict-of-laws bindings regulating work relations complicated by a foreign element in countries of different legal families are considered
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Podolianchuk, Olena. "TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION." Three Seas Economic Journal 2, no. 3 (September 30, 2021): 95–103. http://dx.doi.org/10.30525/2661-5150/2021-3-13.
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Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.
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Kldiashvili, Panteleimon (Paata). "ASSESSMENT OF THE COMPLIANCE OF THE NATIONAL LEGISLATION OF CORPORATE REPORTING SYSTEM WITH THE REQUIREMENTS OF THE EUROPEAN DIRECTIVES." Economic Profile 17, no. 2(24) (December 25, 2022): 48–57. http://dx.doi.org/10.52244/ep.2022.24.15.
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The establishment of a modern European standard corporate reporting system in Georgia, which represents the country's commitment under the "Association Agreement", is, in turn, an important stimulating factor for attracting additional investments, business development, creating new jobs and, ultimately, increasing social well-being. For the introduction of a modern corporate reporting system, one of the most important prerequisites is to bring the national legislation and regulatory norms into compliance with the relevant European regulations. Such is the Directive 2013/34/EU of the European Parliament and the Council - "On annual financial statements, consolidated financial statements and related reports of certain categories of enterprises" and Regulation N1606/2002 of the European Parliament and the Council of July 19, 2002 on the application of international accounting standards. This regulation establishes that in the member states of the Union, the consolidated statements of open joint-stock companies must be prepared in accordance with international accounting standards. In addition, member states have the right to allow or require the same obligation from closed joint-stock companies. Directive 2013/34/EU establishes that the requirements contained therein shall apply to the laws, regulations and administrative provisions of the Member States and shall apply to private and public companies which have share capital or whose owners are enterprises with share capital. The directive contains the definitions of the main concepts, the criteria for determining the size category of enterprises, as well as the list of organizations to be included in the category of Public-interest entity. The accounting standard to be used for each category of entity, the list of mandatorily prepared reports and the rules of their preparation and publication are established. The directive allows the member states to use simplified forms of reporting for small enterprises and provides specific approaches and instructions as to which articles/points should be combined to simplify the reporting forms. On June 8, 2016, the Parliament of Georgia approved the law on Accounting, Reporting and Auditing, however, if we look at the date of entry into force of the Association Agreement (July 01, 2016) and the date of adoption of the law, as well as the deadlines for the implementation of the main obligation defined by this law, we can conclude that Obligations under the association agreement are fulfilled within the relevant time frame. The law, as defining the categories of enterprises, as established the obligation of them to prepare and submit financial statements, as well as to publish them for public stakeholders, for enterprises of the first, second and third categories. And the enterprises of the fourth category have the obligation to submit to the Accounting, Reporting and Audit Supervision Service (SARAS) the statement prepared in accordance with the simplified standard intended for them. The rules of delivery of which to the interested person are established by the SARAS. It should be noted that the regulation of the law of Georgia, regarding the division of enterprises into categories, cannot include all economic subjects, and therefore, some of them remain outside the legal regulations, in particular, individual entrepreneurs who do not belong to the third, second or first category, are not included in the second category either. which does not comply with the requirements of the discussed directive.
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Chushak-Holoborodko, A., P. Horyslavets, O. Poburko, and S. Shramko. "Problems of small business in Ukraine and ways for their overcoming." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 69–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.069.
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The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.
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Chushak-Holoborodko, A., P. Horyslavets, O. Poburko, and S. Shramko. "Problems of small business in Ukraine and ways for their overcoming." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 69–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.069.
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The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.
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Harust, Y. V., and N. I. Potapenko. "Complex issues of the administrative and legal regulation of counteracting the shadowing of the economy in Ukraine." Legal horizons, no. 21 (2020): 58–64. http://dx.doi.org/10.21272/legalhorizons.2020.i21.p58.
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The Law of Ukraine “On the Fundamentals of National Security of Ukraine” currently defines “shadowing” of the national economy as one of the major, real and potential threats to Ukraine's national security, stability in society, and the economic sphere. Therefore, a process of reforming the administrative and legal support is now being implemented and run simultaneously with deploying of legislative framework (which aim is to improve the investment and business climate in Ukraine). The whole scope of actions and tools is applied within fight against the "shadow" economy. International experience shows that all developing countries join each other in fight against "dirty" cash flows, which is not the only contribute to the deterioration of economic performance, but also fund international terrorism. This article analyzes the most significant sources of "shadow" cash flows. According to the research, its major part consists of offshore and smuggling operations, which amount is over 70% of the total shadow economy. Taking into account this dependency and analysis of economic indicators, it is established that the current legislation contains shortcomings that contribute towards existence and prosperity of a "shadow" sector of the economy. In particular: – imperfection of the current tax legislation: Article 39 of the Tax Code of Ukraine minimizes the results of the state's struggle to withdraw capital from official circulation in offshore zones; – low efficiency of legislation on the regulation of foreign exchange transactions, as well as providing legislation responsibility of management and founders of business entities for non-return of foreign exchange earnings and deliberate bringing of enterprises into bankruptcy due to the increase in amounts of non-refundable foreign exchange earnings; – lack of accessible monetary policy of the National Bank of Ukraine, including the Government of Ukraine at all, which is understandable to the general population due to the increase in the volume of foreign currency purchased by the population, which is stored outside financial institutions. The article highlights the main legal loopholes of the state system in deregulation of the "shadow" economy and identifies the ways of overcoming them.
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Popov, Peter P., Viktor S. Gapchenko, Kirill A. Litvinov, and Oleg B. Ivanov. "Mediative approach as a social and psychological tool of pedagogical diagnostics existing business processes." Pedagogy: history, prospects 3, no. 4 (August 29, 2020): 44–62. http://dx.doi.org/10.17748/2686-9969-2020-3-4-44-62.
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Mediation is actively used in dispute resolution practice in organizations and labor collectives in national and international companies abroad. In the Russian Federation, such activities – educational, legislative and practical – are conducted by the Scientific and Methodological Center for Mediation and Law. A significant obstacle associated with the possible introduction of mediation in the practice of large Russian commercial holdings is the specifics of personal experience of business owners themselves. Basically such enterprises were created in the 90s of the XX century, and differ in criminal stories of their appearance. Mediation is not suitable for resolving all industrial disputes.In our opinion, based on the study of literature on the subject of studying the boundaries of mediation application in the management of industrial conflicts – fundamental, i.e., those that relate to the characteristics of people, and systemic, i.e., those that relate to the organizational structure of the enterprise.
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Martínez-Rodríguez, Susana. "Creating theSociedad de Responsabilidad Limitada: The Use of Legal Flexibility in Spanish Company Law, 1869–1953." Business History Review 90, no. 2 (2016): 227–49. http://dx.doi.org/10.1017/s0007680515001361.
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Spain approved the first law ofSociedad de Responsabilidad Limitada(SRL)—a legal form similar to the German GmbH—in 1953. However, the SRL had already been used, albeit without its own legislation, since the 1920s. How was this possible in a country whose legal system was based on civil law? Its 1885 Commercial Code lacked thenumerus claususprinciple for enterprise forms, a feature that gave entrepreneurs unusual freedom in organizing their firms, and in adopting new business forms not defined in the code. It also invites us to rethink the notion of rigidity in civil law.
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Weideman, Jeanette, and Leonie Stander. "European and American Perspectives on the Choice of Law Regarding Cross-Border Insolvencies of Multinational Corporations – Suggestions for South Africa." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 15, no. 5 (June 1, 2017): 133. http://dx.doi.org/10.17159/1727-3781/2012/v15i5a2522.
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An increase in economic globalisation and international trade has amounted to an increase in the number of multinational enterprises that have debt, own assets and conduct business in various jurisdictions around the world. This, coupled with the recent worldwide economic recession, has inevitably caused the increased occurrence of multinational financial default, also known as cross-border insolvency (CBI). The legal response to this trend has, inter alia, produced two important international instruments that were designed to address key issues associated with CBI. Firstly, the United Nations Commission on International Trade Law (UNCITRAL) adopted the UNCITRAL Model Law on Cross-Border Insolvency (the Model Law) in 1997, which has been adopted by nineteen countries including the United States of America and South Africa. Secondly, the European Union (EU) adopted the European Council Regulation on Insolvency Proceedings (EC Regulation) in 2000. Both the EC Regulation and Chapter 15 adopt a “modified universalist” approach towards CBI matters. Europe and the United States of America are currently the world leaders in the area of CBI and the CBI legislation adopted and applied in these jurisdictions seems to be effective. As South Africa’s Cross-Border Insolvency Act is not yet effective, there is no local policy guidance available to insolvency practitioners with regard to the application of the Model Law. At the basis of this article is the view that an analysis of the European and American approaches to CBI matters will provide South African practitioners with valuable insight, knowledge and lessons that could be used to understand and apply the principles adopted and applied in terms of the EC Regulation and Chapter 15, specifically the COMI concept, the “establishment” concept in the case of integrated multinational enterprises and related aspects.
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Majumdar, Sumit K. "Foreign exchange legislation transformation and enterprise demography in India." European Journal of Law and Economics 25, no. 1 (December 18, 2007): 39–56. http://dx.doi.org/10.1007/s10657-007-9037-3.
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Wynn, Michael T. "Chameleons at large: Entrepreneurs, employees and firms – the changing context of employment relationships." Journal of Management & Organization 22, no. 6 (November 2016): 826–42. http://dx.doi.org/10.1017/jmo.2016.40.
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AbstractCurrent labour markets are witnessing a proliferation of hybrid or quasi-employment status whereby company directors and limited liability partners are gaining access to employment rights. At the same time, legislation is creating new forms of employee shareholder status, where employees trade employment rights for shares in the company. New corporate structures are being developed to promote one-man companies, small and medium sized enterprises and hybrid company/partnerships. This paper examines some of these developments in the light of the theory of the firm and the jurisprudence of company and employment law and considers the implications for workers, employers and the self-employed.
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Wilson, Christopher, Ian David Williams, and Simon Kemp. "Compliance with Producer Responsibility Legislation: Experiences from UK Small and Medium-sized Enterprises." Business Strategy and the Environment 20, no. 5 (September 28, 2010): 310–30. http://dx.doi.org/10.1002/bse.698.
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Thottoli, Mohammed Muneerali. "Impact of Accounting Software among SMEs Accountants in Oman." Financial Markets, Institutions and Risks 4, no. 2 (2020): 25–33. http://dx.doi.org/10.21272/fmir.4(2).25-33.2020.
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Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of staffs to work with the software product. The paper notes that for companies from member countries of the Gulf Cooperation Council, the technique of implementation and application of tax legislation and International Financial Reporting Standards (IFRS) differs significantly from other countries. The article emphasizes that in Oman, companies need to prepare financial statements in accordance with current applicable IFRS, as well as the Law on Commercial Companies 2019 and the guidelines and requirements for disclosure of capital market information. The purpose of this paper is to study and study the impact of the implementation of accounting software among small and medium enterprises (SMEs) in Oman. The study systematizes the features and issues of assessing the relationship between generalized accounting software (GAS) and its use by accountants working for SMEs. Twenty small and medium business accountants were selected as the target audience, taking into account their experience and basic knowledge of accounting in the context of ownership and use of GAS. The study confirms and theoretically proves that the use of GAS in the financial and economic activities of SMEs has a significant impact on the practice of accountants working in such enterprises, ie, there is a positive and significant relationship between GAS choice and use of GAS by SME accountants. The results of this study can be useful for the government, representatives of tax authorities, higher education institutions in the context of establishing adequate policies regarding the use of software for accounting by economic entities. Keywords: Generalized accounting software, accounting, accountant, small and medium enterprises, international financial reporting standards (IFRS), Oman.
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Kovbas, Ihor, and Halyna Kovbas. "Legal regulation of marketing in Ukraine: international standards." Scientific and informational bulletin of Ivano-Frankivsk University of Law named after King Danylo Halytskyi, no. 14(26) (December 12, 2022): 186–95. http://dx.doi.org/10.33098/2078-6670.2022.14.26.186-195.
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Formulation of the problem. The lack of a clearly developed concept of regulatory support for marketing activities leads to an inferior use of the ability to skillfully apply modern tools of action in the situation that develops on the market. The purpose of the study. There is a theoretical knowledge of the essence of marketing and marketing activities, their legal nature and the state of its regulatory and legal regulation. Solved tasks in accordance with the set goal. Tнe article contains a fundamental analysis of scientific research and legal practice in tнe field of regulation of marketing activity. It is affirmed tнat an active legislator can become a powerful tool as a structural reform of tнe economy, so it will promote tнe efficiency and competitiveness of national production, especially if it will rely on tнe marketing concept of management. We analyze tнe concept of marketing services as a legal category, marketing activities as a business management, which should be used as a metaphor for tнe improvement of tнe market for tнe sale of products for the acquisition of goods. As a result of looking at tнe marketing complex, tнe prism of legal regulation shows tнe need to rely on legislation, as it regulates warehouses and part of tнe information about tнe product, protection of tнe rights of employees, internal management of tнe enterprise and personnel on tнe basis of commercial savings. Trough tнe prism of tнe position of tнe Civil Code of Ukraine, which regulates fundamentally civil methods for tнe protection of civil rights and interests, tнey continue to ambush them in tнe sphere of peaceful waters. Analysis of tнe legislation of Ukraine in tнe field of marketing services to note tнe great number of regulatory acts. Tнe stinks are swarmed with different laces of tнe right and moan on tнe defense of tнe rights of tнe supporters. It is necessary to form a system of norms, which, in complex ambushes, would form a legal institution, clicks to regulate marketing activities. It is analyzed in tнe chronological aspect of tнe state of civil legislation in tнe sphere of marketing activity, tнe framework of tнe quicker legal and legal adaptation to tнe law of tнe European Union. Tнe article argues about tнe problematic power of tнe expanded concept of regulatory security of marketing activities to lead to an incomparable success of tнe building, it was smart to stop tнe current tools of tнe business in tнe situation, which are folded on tнe market, which are tнe sound of commercial success. Tнe main regulatory legal acts in tнis sphere and problematic nutrition, which are not regulated by legislation, are considered.
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Beebeejaun, Ambareen. "The fight against international transfer pricing abuses: a recommendation for Mauritius." International Journal of Law and Management 61, no. 1 (February 11, 2019): 205–31. http://dx.doi.org/10.1108/ijlma-05-2018-0083.
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Purpose One of the most common forms of international tax avoidance is transfer pricing by multinational enterprises. The research will investigate on the factors that contribute to transfer pricing abuses. At present, there is no substantial and extensive transfer pricing rule in Mauritius. This paper aims to analyse the legal approaches to tackle transfer pricing issues that are undertaken by some countries whose taxation regime is similar to Mauritius. The selected countries are South Africa and UK. The objective behind the comparative study is to come up with the appropriate preventive and corrective measures for Mauritius. Design/methodology/approach The methodology adopted for this research consists of a critical analysis and comparative legal review of the relevant legislation, case law and literature. A minor quantitative analysis of the transfer pricing problem in Mauritius will be conducted, in terms of which interviews will be conducted with officials from different institutions in Mauritius. Findings The study will conclude that the absence of explicit formal rules on transfer pricing allows businesses to use the country to manipulate transfer prices to avoid paying taxes. Therefore, an amendment to Mauritius laws and regulatory framework is required to dissuade multinationals to engage in transfer pricing abuses. The study will conclude that the scope and application of the arm’s length principle needs to be formally set out in legislation and also, the use of Advance Pricing Agreements will also be recommended. Originality/value The research is among the first studies that compare Mauritius legal provisions on transfer pricing with that of South Africa and UK. The research is unique as it intends to provide fruitful recommendation to stakeholders in Mauritius to enhance the existing legal framework on the subject.
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Ershova, I. V. "Family Business: Points and a Vector of Reference in Legal Regulation." Actual Problems of Russian Law 17, no. 11 (August 31, 2022): 67–75. http://dx.doi.org/10.17803/1994-1471.2022.144.11.067-075.
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The paper provides for statistical data characterizing family business in Russia and foreign countries. The author focuses on the role of family entrepreneurship for achieving national goals and implementing national interests. With reference to the approaches used in conducting sociological research and compiling ratings, emphasis is placed on the concepts of «family enterprise», «family entrepreneurship» and the conclusion is confirmed that it is necessary to consolidate the relevant definitions and criteria in legislation. Based on the opinion of experts, the author draws the readers’ attention to improving the efficiency of family companies named after their owners. The paper shows the importance of applied research and explains the state of the doctrine in the field of family business. The conclusion is made about legal research insufficiency in this area of public relations. The paper describes the results of the formation of the scientific school of family entrepreneurship in Kutafin Moscow State Law University (MSAL). The memorandum adopted by the professional community based on the results of the international conference has been published. The paper determines possible effects for the university, the industry, the region and society as a whole because of implementation of «Family Entrepreneurship» project
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Prystinska, Kateryna. "Legal principles of activity of the civil service of Ukraine on medicines and drug control." Legal Ukraine, no. 12 (October 30, 2020): 8–16. http://dx.doi.org/10.37749/2308-9636-2020-12(216)-1.
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The article examines the activities of the State Medical Service of Ukraine in terms of consideration of their management, jurisdictional and control and supervisory component. The State Medical Service is a state body that exercises rights and responsibilities in the field of administrative and legal regulation of the use of drugs and drug trafficking. This body has the right to make decisions that are binding on certain executive bodies, local governments, officials, businesses, citizens. In order to solve complex problems related to human health and counteract the spread of illicit drug trafficking, in 2014 the State Service of Ukraine for Medicines and Drug Control was established by reorganizing the State Service for Medicines. funds and the State Drug Control Service. The main task of this structure was the implementation of state policy, which was previously carried out by the State Service for Medicines and the State Service for Drug Control. Calculations of quantitative indicators of the Regulations on this service have been carried out. Significant uneven distribution of material and shortcomings of legal technique are shown. The tasks of the State Medical Service are analyzed, which are systematized in the following areas: practice of application of legislation; state control; issuance of instructions and licenses; issuance of permits. It has been proved that the State Medical Service is responsible for implementing a set of measures to combat drug trafficking. Its structure, territorial subdivisions and state enterprises are considered. It is shown that in 2019 the State Medical Service found 2 453 violations of the law, which resulted in the termination of licenses and a ban on business activities. This structure interacts with law enforcement agencies, citizens, public and international organizations in the field of combating drug trafficking. It is noted that the State Medical Service conducts extensive international cooperation in the field of combating drug trafficking with the European Commissions and International Committees, to which information related to drug trafficking is sent on a regular basis. Key words: administrative activity, executive bodies, narcotic substances, medicines, state policy, illicit trafficking.
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ZAІTSEVA, Оlena, Ruslan NABOKA, and Volodymyr SHUMAKOV. "Formation of ecosystem of marketing brand communications in the conditions of wartime." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 6 (2022): 89–96. http://dx.doi.org/10.33251/2707-8620-2022-6-89-96.
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Abstract The article emphasizes the need for radical changes in the rules of doing business, algorithms for building communication channels with contact audiences, methodologies for the formation of entrepreneurial brand strategies in martial law. The influence of military actions on the functioning of business and the construction of strategic brand communications has been studied. The practice of management and opportunities for the development of ecosystems of Ukrainian brands in these conditions are identified. The necessity of search, selection and implementation of relevant brand strategies of wartime in accordance with the global trends of behavioral economy and the norms of modern legislation is substantiated. It is emphasized that enterprises need to set priorities in internal and external strategic communications. The described recommendations will significantly increase the transparency integrated communications, strengthen the filters at the "entrance" and "exit", focus on real business goals and results, meet the demands of openness, honesty and humanity, social responsibility. Emphasis is placed on the fact that communication strategists need to be flexible in choosing information channels, demonstrate readiness for honest dialogue with contact audiences, respond to the growing demand for direct communication, take into account consumer values and cultural orientations in certain areas of business location and relocation. able to compromise, stress-resistant, reduce the degree of emotion, direct content to the union, not separation, to participate in volunteer projects to help the country, vulnerable groups and the Armed Forces of Ukraine. It is determined that the Ukrainian identity becomes an important bonus in bringing goods and services to international markets, a contribution to the future marketing of the business ecosystem and a platform for creating related mutually beneficial projects. Key words: business ecosystem, brand communications, integrated marketing communications, brand strategies.
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Duliaba, Natalia, and Svitlana Honchar. "Features of the formation of the cost management system in international business." Economic Analysis, no. 32(3) (2022): 247–53. http://dx.doi.org/10.35774/econa2022.03.247.
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Introduction. In the conditions of the dynamic development of the economies of different countries, their constant influence on the possibilities of cooperation between companies that strive to achieve success and high efficiency of their activities both in strategic and tactical terms, made it necessary to characterize the features of the formation of the cost management system in international business. Purpose. The purpose of the article is to determine the peculiarities of the formation of the cost management system in international business. Method (methodology). The theoretical and methodological basis of the research was modern theories, concepts, scientific achievements of domestic and foreign scientists in the field of cost management and budgeting. The study of the composition of the cost management system, the essence of the constituent elements was carried out using scientific abstraction, terminological and comparative analysis and synthesis; studying the relationships between the constituent elements of the cost management system and model formation - modeling methods, system-functional and functional-structural methods. Results. In the process of researching the peculiarities of the formation of the cost management system of international business, it was determined that the main elements of such a system include: subjects (owners, managers and staff of any level), objects (costs formed by places of origin, centers of responsibility and types ), general functions of management, which are implemented through specific management tools (leverages) in international business; an important role is played by regulatory and methodological support. In essence, the cost management system in international business represents the implementation of general management functions through specific management tools used by management entities in relation to costs, including the costs of the enterprise's international activities. It is in the peculiarities of the implementation of management levers that the business's affiliation to international markets should be reflected. It was determined that the substantiation of the decision regarding the implementation of international business, the expenditure of resources in this regard is carried out through the planning function; the organization is aimed at the formation of effective interaction between the centers of responsibility in compliance with the norms of international law and the legislation of the partner states; stimulation of cost savings in international business aimed at ensuring the rational use of resources, determining the optimal logistics scheme, intended to ensure the achievement of profit targets and business development; in order to optimize costs in international business, the accounting methods most relevant to the specifics of the business should be used, the analysis models adequate to the requests, the purpose of implementing control measures; regulation as a management function is aimed at the implementation of management decisions formed based on the results of monitoring. The model of the cost management system of international business reflects the relationship between the constituent elements, their totality is aimed at ensuring high results of business structures and ensuring the achievement of strategic plans.
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Savchenko, Vera, Iryna Smirnova, and Nadiya Smirnova. "Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 197–210. http://dx.doi.org/10.32515/2663-1636.2021.6(39).197-210.
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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.
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Zhang, Yilin, Dongling Cai, Fansheng Jia, and Guangzhong Li. "The bounded incentive effect of informal institutions." Nankai Business Review International 10, no. 2 (June 3, 2019): 207–32. http://dx.doi.org/10.1108/nbri-04-2018-0024.
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Purpose This paper aims to mainly investigate the role of trust, which is an important informal system, in executive compensation incentives. Design/methodology/approach Using the data of Chinese A-share private enterprises from 2003 to 2014, the paper estimates the effect that trust has on executive compensation incentives. Findings Results indicate that trust can significantly enhance the effectiveness of executive compensation incentives. Furthermore, the better the regional trust environment in which companies are located, the more pronounced the effect is. In particular, the effect of trust on executive compensation incentives is only significant when the formal legal system is immature. As companies continue to grow and develop and the formal system becomes perfect, the role of trust weakens. The formal system, including the corporate governance mechanism and perfect legislation, then becomes the key to promoting executive compensation incentives. Practical implications This paper provides evidence of the significance of both informal and formal systems. It not only emphasises the important role that the informal system has played in “the mystery of China’s economic growth” but also supports the “ruling the country by law” strategy for the sustainable development of China’s economy. Originality/value This paper reveals the relationship between the formal and informal systems, which provides a new perspective on and empirical evidence for the determinants of executive compensation incentives, and it also finds an explanation for the rapid growth of China’s economic development.
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Liubchych, Anna, and Anhelina Zavadska. "Problems of startup development in the early stages of the innovation process: national, foreign and international legal aspects." Law and innovative society, no. 1 (18) (June 30, 2022): 34–42. http://dx.doi.org/10.37772/2309-9275-2022-1(18)-3.
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Given the global prevalence of startups and their positive impact on the economy, public authorities and NGOs are interested in providing various types of support to the authors (founders) of startups, including the most risky stage of their development – the initial. Of particular importance is the issue of the effectiveness of certain support measures and the possibility of attracting foreign and international experience to Ukraine. The purpose of this study is to implement a comprehensive of the most common and effective means of supporting startup ideas in foreign countries and to provide proposals for the implementation of relevant experience in our country. In Ukraine, the issue of business incubators as a subject of the innovation process in the field of startup support is almost not regulated by special legislation, and the understanding of the business incubator is unjustifiably narrowed only to material and financial support. In Poland, with the help of the coordinating entity, comprehensive and comprehensive support for startups at the regional level with the involvement of EU funds is actively provided. In Ukraine, the leading place in support of startups belongs to the Startup Support Fund. At the same time, it is important to properly regulate the activities of both entities supporting startups and startups themselves, by attracting funding for relevant EU programs. The analyzed countries have special legislation aimed at supporting entrepreneurship, which has a positive impact on the activities of startups. Instead, some questions arise regarding the definition of the innovative component of a startup as a feature of an enterprise that can apply for state support. In particular, in the analyzed acts of Latvia and Estonia such a component is absent, and the startup is a de facto synonym for the newly created company. In our opinion, the Lithuanian legal system is the most developed on the way to creating special legal regulation and ecosystem of support for startups. In addition, the key role in ensuring effective state support for startups is played by the subjects of innovation infrastructure intermediaries formed, including as government agencies, which collect and update comprehensive information on opportunities for startups to receive various types of support (investment, education, etc.). ), as well as create conditions for direct interaction of various subjects of innovation. In this aspect, it is important for Ukraine to ensure close partnerships with such developed innovation infrastructure entities as “Enterprise Estonia”.
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Wilson, Christopher D. H., Ian David Williams, and Simon Kemp. "An Evaluation of the Impact and Effectiveness of Environmental Legislation in Small and Medium-Sized Enterprises: Experiences from the UK." Business Strategy and the Environment 21, no. 3 (July 27, 2011): 141–56. http://dx.doi.org/10.1002/bse.720.
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Szasz, Paul C. "The United Nations Legislates to Limit its Liability." American Journal of International Law 81, no. 3 (July 1987): 739–44. http://dx.doi.org/10.2307/2202029.
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By now everyone in the United States, certainly every lawyer, must be conscious of the tort liability crisis and the consequent liability insurance crisis. Private individuals, businesses, not-for-profit enterprises and even governmental units, from school boards to the federal Government, are finding that the damages they have to pay or their insurance costs are skyrocketing, sometimes catastrophically or even cripplingly; as a result, worthwhile events must be canceled and valuable facilities are idled. Although it may be thought that these mundane concerns cannot affect an international organization—even one, like the United Nations, based in the United States—that surely it can shelter itself with its immunity, this unfortunately is not so. Although the United Nations, like other intergovernmental organizations, does enjoy full jurisdictional immunity, based generally upon its Charter but more specifically on international treaties and even national legislation, there is somewhat less to this protection than meets the uninformed eye. Since their member states expect the organizations they establish to be good international citizens, they have prohibited them from hiding behind their functional immunity for the purpose of evading either contractor tort-related responsibilities. Indeed, they may only use their immunity in order to avoid litigation in a national court or some other inappropriate forum; but if they cannot resolve a dispute, for example with a tort claimant, they must offer some other suitable means of settling the matter, such as by arbitration.
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Borychenko, K. V. "CERTAIN ASPECTS OF TRANSFER OF PENSIONS OF PERSONS DISCHARGED FROM MILITARY SERVICE." Actual problems of native jurisprudence 1, no. 1 (March 4, 2021): 65–68. http://dx.doi.org/10.15421/392114.
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The article examines some aspects of the recalculation of the pension of persons discharged from military service in connection with the increase in cash benefits for certain categories of servicemen. It is established that in connection with the increase in cash security of the relevant categories of servicemen from January 1, 2018, the right of persons discharged from military service to adequate pension provision was unlawfully restricted by applying only three components of cash benefits: salary; salary for military (special) rank; interest allowance for years of service in the relevant or similar position held by the person on the date of dismissal (on the date of business trip to work in public authorities, local governments or their bodies, enterprises, institutions, organizations, higher education institutions). It is established that the normative provision of the right to recalculation of pensions of persons discharged from military service was brought in line with international standards, the content of the principles of the rule of law and legality, the requirements of legislative technique only from March 5, 2019 – the date of entry into force of a court decision and invalid certain provisions of the resolutions of the Cabinet of Ministers of Ukraine, which limited the guarantees of the right of persons discharged from military service to recalculate pensions in connection with increasing cash benefits of relevant categories of servicemen, enshrined in the Law of Ukraine “On pensions of persons discharged from military service, and some other people”. The actual restoration of the right of persons discharged from military service to recalculate their pensions in connection with the increase of cash security of the relevant categories of servicemen, taking into account all its (cash) components occurs only in court as a result of court decisions recognizing illegal actions (inaction) of the Pension Fund of Ukraine and their obligation to recalculate the pension of a former serviceman, taking into account the relevant salaries, military (special) rank, interest allowance for years of service, monthly additional types of cash benefits (allowances, surcharges, promotions) and bonuses in the sizes established by the legislation.
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Petretska, N. "Legal Provision of Rational Nature Management in the Conditions of Martial Law." Uzhhorod National University Herald. Series: Law 2, no. 74 (February 10, 2023): 28–33. http://dx.doi.org/10.24144/2307-3322.2022.74.37.
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The article is devoted to the currently relevant problem of legal provision of rational nature management in the conditions of martial law. From the theoretical foundations, the right of using nature resources, is considering in three guises: as a legal institution, as a subjective right, as a legal relationship. In scientific surrounding there are discussions about the topic of applying the categories of «legal regulation», «legal provision» and «governance”. The first one includes, the general legal provisions of ensuring the right of using nature resources by everyone. The second group consists of special norms of domestic legislation on ensuring the right of special using the nature resources. The third group is also conventionally divided into two parts: application of international principles of rational nature management and sustainable development; adaptive nature management, in compliance with the principle of "do no harm", under the legal regime of martial law.
Observe, that management is carried out by the military command and state authorities in wartime, has a significant impact on ensuring national security, regulation in the management system of the national economy and is characterized by the permissibility of limiting the constitutional human rights and freedoms and legitimate interests of legal entities, at least the law provides the validity period of these restrictions. The article noted, the changes in the organization of administration affects the procedures for its implementation under the legal regime of martial law.
The author gives a generalized description of the provision of sustainable development under the conditions of rational nature management as the primary basis for the economic security of Ukraine in the conditions of martial law.
The article describes the processes of amendments and additions to the legislation that allow changing the legal regime of lands for relocated enterprises. On the one hand, this issue is solved by legal regulation, and on the other - it is necessary to talk about supporting businesses whose activities are innovative and environmentally oriented. The author is conveying the opinion, that the war should in no case be the reason for the violation of the principles of rational nature management and sustainable development of regions for new enterprises.
In the conditions of aggressive hostilities against the background of shelling, bombing, mining, and arson of natural objects, including other types of pollution during the war, the preservation of the qualitative and quantitative state of Ukraine's natural resources seems extremely unoptimistic. In fact, by conducting monitoring and cadastral observation, we can compare the state of natural resources and natural objects in general by qualitative and quantitative indicators before, during and after the war, which will be useful for documenting war crimes.
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Ірина Хаустoва and Вікторія Александрова. "PROBLEMS AND WAYS OF THEIR SOLUTION IN THE ORGANIZATION OF ACCOUNTING OF THE FIXED FUNDS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (December 28, 2021): 122–26. http://dx.doi.org/10.20998/2519-4461.2020.1.122.
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The theoretical nutrition of regional policies, the analysis of the regulatory framework of the main areas of concern, the methods of determining the excess costs of the main concerns, the problems of the organization of the main accounting needs, are reviewed. The problems of the manifestation of the most important approaches to the most clear terminology and the most significant daily problems in the minds of harmonized regions to the international standards have been identified. Disrupted feeds to the side of the warehouse and warehouse for information in the main areas of concern. It’s thrilled to come in on the side of the oblast ’and to control the main problems at the enterprises. An important mental and functional function є the manifestation of the main concerns, even stink uproot the virological and technical base and designate the virological need. By the stretch of the trivial hour, the main reason is to be suitable for business and to be transferred to exploitation; Znoshuyutsya in the result of exploitation; under repair, for the help of some kind of good physical condition; shifting all-round business; vibrate from the right to know the inferior zastosuvannya. One of the main tasks in the region of the main concerns є The forensic, truthful and reliable information about them. However, information about the need to seek financial support for the main problems, do not wait for it through lack of precision in the legislation and the continuation of the provision of the main conditions for this. In order to address the obvious problems in translating the region of the main concerns and improving the effectiveness of the work of the Republic of Belarus, to carry out the internal reforms of the main laws of the Republic of Belarus, we have to remind them of the law
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V., Fomishyna, Plyaskina A., Fedorova N., and Rezanov M. "THE INFLUENCE OF THE EXTERNAL ENVIRONMENT OF HOST COUNTRIES ON MANAGERIAL DECISIONS ON COMMODITY EXPORT OF BUSINESS UNITS." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 45 (March 30, 2022): 5–13. http://dx.doi.org/10.32999/ksu2307-8030/2022-45-1.
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The paper presents an algorithm for studying the external environment of host countries for the managerial decision-making process. It can be used by small and medium enterprises deciding to enter foreign markets. It is shown that the decisions made on the introduction of commodity export operations are preceded by the analytical work on the company’s internal potential, the choice of entry strategy, and the country for export. A modified PES-TEL analysis was performed to analyze the external environment of the host countries. It was the basis for conclusions on the state of the elements of the external environment of two countries: the Netherlands and Turkey. The external business environment of Turkey is characterized by: 1) the number of problems related to the rule of law, political instability, low efficiency of the government, assessment of the quality of legislation, corruption; 2) deterio-ration of the economic environment since 2016 due to political instability: unemployment and inflation rate have increased, the negative international trade balance has increased, the country's global competitiveness has declined; 3) the improvement of the social component: growth of the Human Development Index, life expectancy, and population; 4) despite the improvement of the legal environment for starting and running a business, there are problems in the legal field. Ukraine does not have a free trade agreement with Turkey. The external business environment of the Netherlands is characterized by: 1) favorable political climate for doing business: the high rule of law, political stability, the absence of corruption; 2) favorable economic situation and development: GDP (PPP) per capita, export, and import have increased, the unemployment rate has declined, the country has a high position in international rankings. Economic problems include rising inflation, excessive tax burdens, and excessive government spending; 3) the improvement of the social component: growth of the Human Development Index, life expectancy, popula-tion, and average wage; 4) high appreciation of the rule of law. Ukraine and the EU have a free trade agreement. The investigation of the external environment of the Netherlands and Turkey to assess its impact on future foreign economic operations has shown that the Netherlands has a more favorable external environment than Turkey. The Netherlands is a more attractive market due to the free trade agreement and therefore zero duty rate and fewer documents that need to be processed in the export process, long experience of cooperation between countries, higher prices for Ukrainian corn in the Dutch market.Keywords: external environment, international rankings, foreign economic activity, foreign markets, export. У статті викладено алгоритм дослідження зовнішнього середовища приймаючих країн для прийняття рішення під час виходу українського бізнесу на зовнішні ринки, який може бути використано діючими компаніями, у т. ч. малими і середніми. Показано, що прийняттю рішення про запровадження товарних експортних операцій компаніями передує аналітична робота щодо оцінки власного потенціалу, вибору стратегій виходу та країни експорту. Для аналізу зовнішнього середовища приймаючих країн виконано модифікований PESTEL-аналіз. На його основі зроблено висновки щодо стану елементів зовнішнього середовища Нідерландів та Туреччини та встановлено, що у цілому Нідерланди мають більш сприятливе зовнішнє середовище, ніж Туреччина. Нідерланди є більш привабливим ринком через наявність угоди про вільну торгівлю і нульову ставку мита, меншу кількість документів, які потрібно оформлювати в процесі експорту, тривалий досвід співпраці між країнами, вищу ціну на українську кукурудзу на ринку Нідерландів.Ключові слова: зовнішнє середовище, міжнародні рейтинги, зовнішньоекономічна діяльність, закордонні ринки, експорт.
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Korytin, Denys, and Anhelina Zavadska. "To the legal issues of startups in the conditions of armed aggression of the Russian Federation against Ukraine (Russian-Ukrainian War)." Law and innovations, no. 1 (37) (April 1, 2022): 56–62. http://dx.doi.org/10.37772/2518-1718-2022-1(37)-8.
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Problem setting. The armed attack of the Russian Federation on Ukraine without a declaration of war, which took place at 5 am on February 24, 2022, at the same time radically changed the entire system of legal relations of our state. The unification of the whole nation (in the political sense of the term) against the unprecedented criminal actions of the “fraternal people” caused a temporary cessation (or modification) of the usual daily work of every citizen, foreigner or stateless person. Undoubtedly, business representatives, including startups, have been providing significant support for the resistance of our state to armed aggression since the first days. Realizing the value of such assistance and the importance of business entities for Ukraine, public authorities have developed and adopted a number of regulations aimed at updating legal relations with such entities. Analysis of resent researches and publications. Issues of startup activity have become the subject of research by such scientists as SV Glebko OV Rozgon, IV Podrez-Ryapolova, AS Petkevich, AV Sherstobitov, IV Yashchyshina and others. Within the framework of this scientific article, the specifics of the activities of startups in a state of martial law caused by an act of armed aggression of the Russian Federation against our state will be studied. The target of research is to study the legal issues of startups in the Russian-Ukrainian war. In this regard, we consider it appropriate in this article to focus on startups that are at the stage of Early Growth, because at this stage the startup acts as an officially registered business entity and, accordingly, it a number of normative legal acts regulating the activity of such subjects are extended. Article’s main body. As we have repeatedly mentioned before, a startup is an innovative idea or a newly created business entity (individual entrepreneur or legal entity). According to the officials of the international ecosystem Startup-Network, the main feature that distinguishes a startup from a normal small or medium enterprise is the mandatory trend of the startup to develop and further transform into a large enterprise. Agreeing with this feature, we consider it appropriate to supplement the characteristics of the startup with another mandatory feature innovation. This feature directly follows from the analysis of the legislation of European countries, international acts, EU documents and reference materials of a number of international organizations. Thus, based on the above mandatory features of startups, it follows that a startup goes through a number of stages of its formation and development. This research will address the issue of startups at the Early Growth stage. At this stage, the startup usually has the status of a small or medium enterprise and needs comprehensive government support. Startups in Ukraine that have faced the problem of fulfilling their commitments can now use the simplified procedure for obtaining a certificate from the Chamber of Commerce and Industry of Ukraine. However, it should be borne in mind that obtaining confirmation of the existence of force majeure does not in itself release you from liability for nonperformance or improper performance of obligations. There is a need to prove a direct and irreversible causal link between such circumstances and the inability to perform duties. In addition, in the field of international relations, it is necessary to take into account the existence of a number of international acts that regulate the consequences of force majeure. Changes in tax legislation concerning startups in the third group of the simplified taxation system are that, on the one hand, the tax burden on the business entity has been reduced, and on the other hand, the frequency of tax revenues has been reduced. Conclusions and prospects of the development. Most startups in Ukraine, which are at the initial stage of launching and selling innovative products on the market, face problems of inability to fully meet their commitments or complicate the process of doing business. Our state creates conditions for simplified implementation of the procedure of releasing startups from liability for non-performance or improper performance of their obligations under contracts, provided that such non-performance is directly related to the existence of force majeure in the form of armed aggression against Ukraine. In addition, the Verkhovna Rada of Ukraine amended the tax legislation, which, in particular, provided support to the largest (third) group of the simplified taxation system and expanded the list of entities that can be included in such a group of taxation. These changes are aimed at encouraging people to do business in this extremely difficult stage of development of our state and creating a foundation for postwar economic reconstruction and revival of Ukraine.
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Руденко, Ольга, and Павло Халімон. "Scientific and methodological approaches to the formation of the concept of state policy of land relations development in Ukraine." Public administration aspects 8, no. 4 (October 29, 2020): 118–28. http://dx.doi.org/10.15421/152086.
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The article is devoted to the peculiarities of developing scientific and methodological approaches to the formation and implementation of the concept of state policy of land relations in Ukraine on the basis of the assessment of the current state of such policy and promising areas for improvement. Promising directions for the development of the structure of the concept of formation and implementation of state policy of land relations in Ukraine of complementary type, the elements of which are built using the principles of system-structural, resource-functional, program-target and situational theoretical and methodological approach, which allowed to formulate requirements, goals, priorities of public policy, stages of development and implementation in public administration of the provisions of the concept. The concept of state policy of development of land relations in Ukraine of complementary type is proposed for use in public administration practice, because the presented developments can become a fundamental basis for drafting regulations in the context of effective policy implementation by executive authorities in their implementation, fully provided by law powers. At the same time, the latter can be used to implement in practice the provisions of decentralization of power in Ukraine. Land reform in Ukraine should not hinder the development of the country's economy, but build a new competitive model of relations between the state and business, which would involve the use of land as an asset that requires appropriate environmental actions to preserve land resources concentrated in rural areas. Conceptual principles of formation and use of land resources are based on state support, consistency of legislation, programs of state and regional levels in the introduction of "eco-technologies" of agricultural land use, taking into account the priority principles of approximation (approximation) of legislation to international and European law , restoration and protection of the environment, rational use and creation of preconditions for preservation of qualitative signs of land resource potential of rural territories. Increasing investment attractiveness in this dimension should be provided not through increasing the market value of land as a type of enterprise asset, but through radical innovation and structural changes in the use of natural resources; not because of the denationalization of the land market, but because of the motivation of domestic entrepreneurs to thrive on socially responsible business.
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Storozhuk, V. M., A. V. Melnikov, R. A. Yatsiuk, R. E. Stets, I. G. Yaroshovych, and А. V. Shalko. "Selection of a control system model of health care and labor safety of the enterprise, taking into account the requirements of international standards." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 24, no. 97 (November 5, 2022): 82–85. http://dx.doi.org/10.32718/nvlvet-a9714.
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Article 43 of the Constitution of Ukraine guarantees proper, safe and healthy working conditions for every employee, according to Article 13 of the Law “On Labor Protection” the employer must ensure the functioning of the labor protection management system. Accordingly, the Concept approved by the Order of the Ministry of Labor dated 22.10. No. 432 of 2001, every enterprise, institution or organization (hereinafter – the enterprise) of any form of ownership, which uses the labor of employees in its activities, is obliged to comply with the necessary requirements established by the legislation of Ukraine, in order to guarantee the safety of work and the preservation of life, health and working capacity of employees in the process of work. In order to ensure healthy, safe and highly productive working conditions, improve working life, prevent injuries and occupational diseases, the company operates a health and safety management system, which is an integral part of the management system of the business entity. The occupational health and safety management system (OH&S) is a set of enterprise management bodies that, on the basis of a set of regulatory documentation, carry out purposeful, planned activities regarding the implementation of management tasks and functions in order to ensure healthy, safe and highly productive working conditions.To build an effective occupational safety management system, it is necessary to choose its optimal model. A scientific and applied problem is the choice of the most suitable system in the conditions of a particular enterprise. An analysis of the approaches available in international practice regarding the formation of health and safety management system models, taking into account quality management systems, environmental protection and social responsibility, was carried out. Recommendations aregiven for choosing a basic methodological approach that will contribute to the creation of an effective labor safety management system with the aim of ensuring safe and highly productive working conditions and creating a positive image of the enterprise.
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Topchiy, Vasyl, Maksym Zabarniy, and Nataliya Lugina. "APPLICATION OF THE METHOD OF SWOT-ANALYSIS AS A MEANS OF STRATEGIC PLANNING DURING THE INVESTIGATION OF CRIMINAL CASES IN THE FIELD OF ECONOMICS IN BORDERS." Baltic Journal of Economic Studies 6, no. 3 (August 5, 2020): 166–70. http://dx.doi.org/10.30525/2256-0742/2020-6-3-166-170.
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A cooperation between states in criminal cases is carried out in order to achieve the goals of justice and may exist at the stage of pre-trial investigation, trial, as well as after the entry into force of a court decision (sentence, ruling). Forms of international cooperation in the investigation of criminal cases are quite diverse. The main ones are: providing legal assistance, which consists in carrying out procedural actions, because during the investigation and trial of criminal cases there is often a need to gather evidence abroad by questioning defendants, victims, witnesses, experts, conducting searches, examinations, court inspections, seizure and transfer of items, delivery, and forwarding of documents, etc.; extradition of persons for criminal prosecution or for the execution of a court sentence; arrest, search and confiscation of proceeds of crime (states undertake to cooperate in the investigation of money laundering; assist in the investigation and take appropriate measures: to freeze bank accounts, seize property to prevent its concealment; confiscate proceeds of crime or property, value of which corresponds to the value of income, etc.). The normative basis for the international cooperation in the investigation of criminal cases is the European Convention on Mutual Assistance in Criminal Matters dated April 20, 1959; the Criminal procedural code of Ukraine; Methodical recommendations of the General Prosecutor’s Office of Ukraine; Order No. 223 “On the organization of the work of the Prosecutor’s Office of Ukraine in the field of international legal cooperation” dated September 18, 2015. The legal basis for international cooperation in criminal matters is the current bilateral and multilateral international treaties of Ukraine, the binding nature of which has been approved by the Verkhovna Rada of Ukraine. Among the multilateral international agreements, there should be noted the European conventions on criminal justice: the European Convention on the Extradition with two additional protocols to it, the European Convention on Mutual Assistance in Criminal Matters with an additional protocol to it, the European Convention on the Transfer of Proceedings in Criminal Matters, The Convention on the Transfer of Sentenced Persons with an additional protocol, The European Convention on the Supervision of Conditionally Sentenced or Conditionally Released Offenders, the Convention on Laundering, Search, Seizure, and Confiscation of the Proceeds from Crime and the European Convention on the International Validity of Criminal Judgements. In addition, the Commonwealth of Independent States has the 1993 Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Matters and its 1997 Protocol; within the framework of the United Nations, there is the Convention on Transnational Crime of 2000, together with two Protocols thereto. These multilateral international agreements establish a uniform sphere of cooperation between law enforcement and judicial authorities in relation to all European countries. Today, the most effective is the method of “SWOT-analysis”, which is currently recognized in the scientific community as one of the most popular tools in strategic planning of social processes, including in the investigation of criminal cases. Although the type of analysis is still considered by most scientists as Bohomolova Ye., (2004) a method of marketing research of enterprises in the market in the context of business practice, the object of “SWOT-analysis” can be as legislation, the practice of its application and prospects of their improvement, and materials of criminal cases. Methodology. Achieving the purpose of this publication is ensured by the use of cognitive philosophical, general scientific and special methods, among which the main are analysis and synthesis, comparative law method, which allow to identify prospects for the use in criminal cases of the method of “SWOT-analysis”, which is currently recognized in the scientific community as one of the most popular tools in strategic planning of social processes. Methods of grammatical review and interpretation of legal norms have helped to identify gaps in the legislation governing the investigation of criminal cases, in particular in the field of economics, and to develop proposals for its improvement. Practical importance. International cooperation in criminal proceedings is an organizationally complex process, which requires the use of effective and efficient methods to perform the tasks of criminal proceedings, respect for the rights and freedoms of all participants in the process, including not violating a reasonable time in the investigation. To date, science has developed many methods of analyzing the law, the practice of their application, and identifying ways to improve legislation, taking into account the results of forecasting the prospects for society and the state. To ensure a high level of quality of criminal investigations in the framework of international cooperation, it is necessary to choose the one that will give the most effective results and allow to formulate the most optimal proposals in a particular criminal case and the practice of their application. An attempt to solve this problem is presented in this study.
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Tan, David. "Scrutinizing Perseroan Perorangan: The Brainchild of Societas Unius Personae in the Realm of Indonesian Company Laws." Lex Scientia Law Review 6, no. 2 (December 20, 2022): 391–442. http://dx.doi.org/10.15294/lesrev.v6i2.56059.
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The Indonesian government has long been committed to developing the business conditions, particularly for micro, small, and medium-sized enterprises (MSMEs). The debut of a single-person limited company (perseroan perorangan) is one of the numerous ambitions of this crucial aspiration. Debates circling this novel kind of company in Indonesia remain a heated debate between practitioners, jurists, scholars, and the government. This article endeavors to elucidate these debates by concentrating on the legal theories encompassing company laws, the practice of single-member limited liability companies overseas and domestically and scrutinizing the single-person limited companies amid the contemporary Indonesian legal dan regulatory regime. This research utilizes doctrinal legal study and secondary data. Dogmatic literature reviews are carried out on scholarly works concerning the subject matter, and the analysis is carried out using the qualitative method. This inquiry reveals that the current single-person limited companies in Indonesia are supported adequately by several legal theories. This sort of company has been exercised in numerous nations, mainly in Europe. There is also room for legislative and executive development and juridical enhancement to ultimately maximize the company's potential.
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Петр Петрович, Баттахов. "SOCIAL ENTREPRENEURSHIP IN DOMESTIC LAW: CONCEPT AND PROBLEMS." NORTH CAUCASUS LEGAL VESTNIK 1, no. 3 (September 2022): 137–43. http://dx.doi.org/10.22394/2074-7306-2022-1-3-137-143.
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The article examines the history of the development of legal regulation of social entrepreneurship in Russia. The author's definition of social entrepreneurship as an independent institute of entrepreneurial law has been proposed. The main gaps in the legislation of Russia in relation to social enterprises were investigated. The role of the state and business for investing in a new innovative project has been identified. It was also proposed to amend the legislation on state financing for start-up social enterprises. It was concluded that relevant regulations at the Russian level should be adopted on social business.
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Laptev, Vladimir V. "Some problems of Entrepreneurial (Economic) Law." Gosudarstvo i pravo, no. 2 (2022): 200. http://dx.doi.org/10.31857/s102694520018868-5.
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The article summarizes the interim results of the development of the branch of Economic (Entrepreneurial) Law at the present stage. The article reveals the subject of Entrepreneurial Law - business (economic) relations horizontally and vertically that develop in the process of economic activity and its organization (regulation). The scientific and practical justification of the need to codify the current legislation on entrepreneurial activity, in particular, through the publication of the Entrepreneurial (Economic) Code. The characteristics are investigated of the subjects of Entrepreneurial Law, which include individual entrepreneurs, enterprises, other commercial organizations and other collective entities, are investigated. A rethinking of the concept of a legal entity is proposed. The unique features of a single production and economic complex formed by economic entities, which makes up a single economic system, which includes enterprises, organizations and the center of the system, are analyzed. The expediency of the law on holdings is argued. The author examines the application of a number of norms of business legislation and suggests ways of its development.
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Mariam Girsiashvili, Mariam Girsiashvili. "New Challenge for Business - Financial Reporting." New Economist 16, no. 03 (January 28, 2022): 79–83. http://dx.doi.org/10.36962/nec62-6303-042021-79.
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In the 21st century, international accounting standards are being introduced in more and more countries, which is a way of comparing the economic indicators of countries in the world economy. Many enterprises around the world submit financial statements to external customers. Although the financial statements of different countries are similar to each other, there are still some differences between them, which is due to many social, economic and legislative factors. Also, the creation of national accounting standards in these countries takes into account the interests of different categories of financial reporting users. These differences are the reason why the financial statements of all enterprises are accompanied by explanatory notes, which provide an explanation of each element of the financial statements in accordance with the accounting policies of the enterprise. Reducing these differences is the goal of the International Accounting Standards Board (IASB). The purpose of this article is to review the impact of the changes for enterprises registered in Georgia. Enterprises registered in Georgia from 2019 will face various obligations, which have led to changes in Georgian tax legislation and the introduction of international accounting standards. Accordingly, the management of the company focused on bringing each operation carried out in the company in compliance with international standards and Georgian legislation. The purpose of financial reporting is to create a transparent and trustworthy business environment in the country. From 2019, enterprises will submit financial statements to the Accounting, Supervision and Audit Supervision Service. The submitted report is important for creating a transparent business environment and allows the country to be more informed, to have information about the current economic situation in the country. Consequently more submitted reports are important to get information about the economic situation of the country. The information presented in the article builds on the experience gained over the last 4 years, which includes the provision of financial reporting services in various sectors. Surveys conducted by company management and accountants and experience gained in preparing financial statements have had a significant impact on the findings in this article. Keywords: Financial Reporting, International Standard, Certified Accountant.
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Sumigar, Bernhard Ruben Fritz. "Business Enterprises Activities in Arms Industry Sector: International Law Overview." terAs Law Review : Jurnal Hukum Humaniter dan HAM 2, no. 1 (December 12, 2020): 145–64. http://dx.doi.org/10.25105/teras-lrev.v1i2.6772.
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In the current era of Revolution Industry 4.0, the advance of technology is indeed influenced the rapid development of arms industry. This supported by the arms companies’ contribution in supplying weapons to the warring parties. Nevertheless, such indirect participation in armed conflicts is marred by serious violations of human rights and the law of armed conflicts. By virtue of this reasoning, this article is present to evaluate whether these arms companies are bound by international law. The author observed that there are certain provisions under International Humanitarian Law and International Human Rights Law that can be applied for mitigating, as well as preventing these companies for not conducting any activities with similar nature in the near future.
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Sugiyama, Etsuko. "Prospects for international bankruptcy legislation and new challenges." Impact 2021, no. 4 (May 11, 2021): 32–34. http://dx.doi.org/10.21820/23987073.2021.4.32.
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In our increasingly globalised world, businesses may operate in more than one country. If this is the case for a business and the business is forced to declare bankruptcy, multiple legal issues can arise. This is due to the lack of a single law relating to international insolvency, with most legal systems across the world having been developed on a territorial basis. Although there have been attempts to develop a unified framework for international insolvency, there is a need for improved harmonisation and modernisation of international business rules. Professor Etsuko Sugiyama, Graduate School of Law, Hitotsubashi University, Japan, is working to develop and implement measures that will facilitate cross-border cooperation when it comes to international bankruptcy. In one line of investigation, she is exploring whether existing systems in Japan are sufficient to deal with issues associated with international bankruptcy. In addition, Sugiyama is part of the United Nations Commission on International Trade Law (UNCITRAL) working group five, which works to facilitate a harmonisation of the rules surrounding domestic and cross-border insolvency. However, the group's rules and recommendations are yet to be adopted by all countries, necessitating more work to encourage uptake. This involves providing information on legislation and promoting the benefits.
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Truby, Jon. "International Investment Law, Trade in Services and Customs: Legislative Strategies for States Hosting International Competitive Events." Global Trade and Customs Journal 12, Issue 1 (January 1, 2017): 39–45. http://dx.doi.org/10.54648/gtcj2017006.
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Any nation hosting a mega sports event faces an onerous and pressing legislative task with an inflexible deadline to introduce or amend essential legislation in order to accommodate the many demands of the event. The requirements of international investors and the laws governing trade in services all need due consideration prior to the execution of such an event. Never before have the demands of legislative reform been more pressing than on the State of Qatar in its mammoth efforts to host the 2022 FIFA World Cup QatarTM, with a 2017 deadline to do so. The demands on a host nation to enact adequate Enabling Legislation adequate to deliver a mega sporting event are so significant and require such accuracy that before even considering what type of legislation should be passed, lawmakers must strategize as to their method of enacting wide-ranging, reformist and potentially contentious legislation. In the context of the FIFA World Cup Qatar and other mega sporting events, this article evaluates the variety of possible legislative strategies for enacting the legal reforms required to host such an event. It does this by considering how previous tournament hosts, including South Africa, Russia and Brazil have undertaken this, as well as how London managed with the Olympic games. It then considers how best these laws can be passed to include also laws that would leave a positive legacy for the host nation. Finally it considers how the use of emergency legislation could have a detrimental affect on the host nation, and warns against overruling certain constitutional freedoms and rights.
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Kucheriava, Maria. "Institutional prerequisites for the development of a non-financial reporting organization model in countries with lower-middle-income economies (the case of Ukraine)." Journal of corporate governance, insurance and risk management 9, no. 1 (August 17, 2022): 126–35. http://dx.doi.org/10.51410/jcgirm.9.1.8.
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Purpose: The creation of favourable conditions on the part of the state for the introduction of approaches to responsible business conduct ensures that the development of the national accounting system is in line with modern trends adopted throughout the world. However, adaptation is impossible without proper scientific-analytical and methodological support. Scientific and analytical support of the adaptation process requires constant, consistent and planned work to assess the translation of European legislation into Ukrainian; implementation of a comprehensive comparative analysis of current legislation in accounting with international approaches to the disclosure of information in non-financial reporting.Methodology: The work aims to explore the best practices of forming the institutional framework for non-financial reporting of enterprises, which governments of low-middle economy countries can successfully implement. The object of research is international and national regulations and framework documents in the non-financial reporting of enterprises. Practical Implications: The value of the work is the creation of institutional preconditions for spreading the concept of corporate social responsibility among Ukrainian enterprises, which will increase the favourable business environment of the country and the efficiency of state resources management. The best world practice of non-financial reporting regulation was analyzed to achieve this goal. In addition, the basic principles of formalizing the mechanism of collecting and processing data on non-financial reporting of Ukrainian enterprises through the prism of international experience were studied.
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Horlick, Gary N. "US Climate Change Legislation and International Trade." Global Trade and Customs Journal 4, Issue 11/12 (November 1, 2009): 403–4. http://dx.doi.org/10.54648/gtcj2009049.
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Zadorozhnyi, Zenoviy. "Electronic commerce in Ukraine: controversial aspects of legal and regulatory framework." Herald of Ternopil National Economic University, no. 1(83) (February 22, 2017): 119–26. http://dx.doi.org/10.35774/visnyk2017.01.119.
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The subject matter of the research paper is legal and regulatory framework of electronic commerce in Ukraine. The article systematizes the current laws and regulations which govern business activities of e-commerce enterprises and their accounting policies in order to identify areas for further improvement. The methods of systematization and generalization are used in the research for considering a set of regulatory and legal acts applicable to e-commerce enterprises in Ukraine. The study highlights key points for improving legal and regulatory framework related to e-commerce enterprises. Business activities of e-commerce enterprises and principles of accounting basis are viewed as divided into three levels: level 1 – The Constitution of Ukraine and the Codes of Laws; level 2 – The Laws of Ukraine; level 3 – subordinate legislation. An analysis is carried out to determine regulatory and legal acts related to electronic commerce of each of the above-mentioned levels. It is proposed to make amendments and additions to certain regulatory and legal acts with the aim of eliminating obsolete con- cepts and harmonization of legislation. It is proved that one of the key points for improving e-commerce in Ukraine is bringing the national legislation related to electronic commerce into compliance with EU laws and international standards.
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Remlein, Marzena, Artur Jastrzębowski, and Dawid Obrzeżgiewicz. "The impact of legislation on the development of accounting digitisation in Poland." Zeszyty Teoretyczne Rachunkowości 46, no. 4 (December 5, 2022): 115–27. http://dx.doi.org/10.5604/01.3001.0016.1305.
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Purpose: This article aims to verify the development of the computerisation of busi-ness systems in Polish enterprises and to determine whether regulatory changes are a stimulant. The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly growing among smaller and larger enterprises. Research limitations/implications: The article is an introduction to in-depth re-search on accounting digitisation and the digitalisation of accounting processes in business entities, e.g. ERP, RPA (Robotic process automation), including tax settlements. Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. This condition forces all types of business entities to gradually computerise and even robotise accounting processes and tax settlements. Originality/value: The article deals with a relevant topic, which is the process of computerisation and digitisation of business. Accounting and related tax settlements are essential elements in this process. The article describes the development in the automation and robotisation of enterprise accounting processes and tax settlements.