bluuebunny/crossref_metadata_2025 huggingface dataset:
Administrative and legal principles of the organization of the public service in the authorities of the State Border Guard Service of Ukraine
Authors: IVANOVSKA Alla , VLADOVSKA Kateryna
Published: December 2022

In the paper, a scientific study of the administrative and legal foundations of public service organization in the authorities of the State Border Guard Service of Ukraine was conducted. The scientific article states that public service in the authorities of the State Border Guard Service of Ukraine is a special type of public service - the so-called "public service in law enforcement agencies" and has as general features of public service inherent in all types of public service in general and service in law enforcement agencies in particular, as well as specific ones, inherent only to the public service in the authorities of the State Border Guard Service of Ukraine. The authors came to the conclusion that public service in the authorities of the State Border Guard Service of Ukraine has the following features: military character; special law enforcement purpose; relations with the participation of the personnel of the authorities of the State Border Guard Service of Ukraine are implemented for the purpose of protecting and protecting the interests of society and the state, therefore, by their nature, they are not only managerial, but also protective and protective relations of a power-subordination nature; are implemented, if necessary, with the help of legal coercion and even by using special means and weapons, since their objects are the most significant interests of society and the state; the official powers of the personnel of the authorities of the State Border Guard Service of Ukraine are embodied in specific legal relations in the process of observing the principles and implementing measures of the border policy; a clearer system of legislation regarding the regulation of this type of service, primarily represented by the regulatory acts of the Ministry of Internal Affairs of Ukraine; the presence in the structure of both units that directly carry out the tasks of protecting and protecting the state border (state border protection bodies, border service departments, etc.), and bodies that primarily have control and management functions (the Administration of the State Border Guard Service of Ukraine, regional offices).
Copyright in private international law: protection, objects, types
Authors: BAKAI Yuliia , HUDZENKO Yuliia
Published: December 2022

The paper presents a study of the problem of protection and protection of copyright rights in international private law. It is noted that the issue of protection and protection of copyright in the modern world is very relevant and currently not fully resolved. An analysis of international treaties, to which Ukraine is a party, has been carried out. In particular, the norms of the Berne Convention, the World Geneva Convention on Copyright of 1952, the Treaty of the World Intellectual Property Organization on Copyright (BOIB Treaty), the Agreement on Trade Aspects of Intellectual Property Rights (TRIPS Agreement) were studied. The main attention in this paper is devoted to copyright objects. It was determined that the objects of copyright include international treaties to which Ukraine is a party. It was also analyzed what differences exist in the basic conventions regarding the list of objects of copyright protection. The following criteria for the classification of copyright objects were studied: by scope of protection; by the level of accessibility for the public; by the degree of detail of their legal regulation; according to the term of legal protection. It is indicated that they are protected, unprotected, and limited copyright objects. The requirements that must be fulfilled in order for the work to receive the status of being released to the world have been studied. It has been analyzed which general and special terms of legal protection of copyright objects are established. Problems related to regulation, protection and proof of copyright infringement on the Internet have been identified. It is noted that authors have property and non-property copyrights, as well as that these rights include international treaties. Conclusions and prospects for the development of copyright protection and protection are given.
Methodological approaches to the diagnostic and assessment of the probability of business bankruptcy
Authors: PETYK Liubov , PISIAK Mykhailo
Published: December 2022

Introduction. Methodological approaches to forecasting the financial state of enterprises from the point of view of possible bankruptcy are generalized and systematized. The classification of crisis diagnosis methods was studied and the stages of the crisis were considered. The modern practice of using foreign models for diagnosing the probability of the threat of insolvency of business entities is analyzed, with the identification of their advantages and disadvantages. Recommendations for improving approaches to assessing the probability of bankruptcy of national enterprises using foreign methods have been formulated, aimed at increasing the objectivity of the results of such an assessment. An algorithm for diagnosing and assessing the probability of bankruptcy for Ukrainian enterprises is proposed.
The purpose of the paper is to study the methodological approaches of forecasting the bankruptcy of the enterprise.
Results. The application in Ukraine of foreign multi-factor methods of assessing potential bankruptcy based on a qualitative approach is complicated by the need to adapt them to the domestic realities of doing business by specifying the critical values of relevant indicators by industry, which requires the processing of a significant layer of accumulated statistical data. Therefore, painstaking scientific research in this direction cannot be dispensed with. In addition, the use of similar methods at the level of a specific enterprise will require the involvement of highly qualified financial analysts, the payment of whose services will have a negative impact on the cost of the bankruptcy proneness diagnosis process.
Methodical approaches to assessing the state of bankruptcy of enterprises were studied, which made it possible to classify the methods of diagnosing a crisis state from three positions: quantitative, qualitative, combined. Each of the methods is used depending on the types of crisis phenomena (local, systemic). Such phenomena can be detected on the basis of the viability assessment model. The vast majority of methods are based on the assessment of financial stability and financial balance.
Conclusion. It was also determined that foreign models should not be used for Ukrainian enterprises, because they will not give a reliable result. This is due to the instability of the Ukrainian macroeconomic environment. Tereshchenko's model should be used for Ukrainian enterprises.
Tasks of the patrol police for crime prevention
Authors: KROITOR Oleksandr
Published: December 2022

Introduction. The paper, based on the analysis of domestic legislation, characterizes the tasks of the patrol police units in terms of crime prevention. The patrol police is considered one of the main units that performs tasks related to the prevention of criminal and administrative offenses, based on the norms of legislative and bylaw regulations. However, it should be noted that these norms have not yet acquired a systemic nature, with the help of which it would be possible to fully regulate the performance of the tasks of the patrol police in terms of crime prevention. This factor and certain shortcomings of the law enforcement activities of the patrol police actualize the research of such tasks.
The purpose of the paper is to investigate the tasks of the patrol police as a subject of crime prevention, to divide them, and to provide proposals for normative legal acts.
The results. The importance of the proper performance of tasks by the patrol police regarding the prevention of criminal and administrative offenses necessitates the need for appropriate regulatory and legal support. It is expedient to enshrine at the level of a subordinate regulatory legal act - Regulations on the Department of the Patrol Police the task of crime prevention by supplementing Section II "The main tasks of the Department" paragraph 5 with the following content: "Organization and implementation of preventive and preventive activities aimed at preventing the commission of criminal and administrative offenses, identifying and taking measures to eliminate the causes and conditions that contribute to their commission".
Conclusions. The tasks of the patrol police as a subject of preventive activities, taking into account the general tasks of crime prevention, it is advisable to divide them into two groups - the task of identifying and eliminating the causes and conditions of the entire set of offenses (or individual groups) and the task of exerting a preventive influence on a specific person (circles persons) who is inclined to commit a tort or has started to commit it (has committed it).
Current state and development prospects of Ukraine’s food industry
Authors: HOLIUK Viktoriia , MEHEL Khrystyna
Published: December 2022

The food industry is one of the most important industries for the country's economy and is able to ensure the competitiveness of Ukrainian food products on the international market.
The purpose of the paper is to research current state and development prospective of the state of the food industry in Ukraine.
The study has brought the following results. It was determined that the food industry occupies the first place in terms of the volume of products sold, on a par with metallurgical production. After analyzing the dynamics of production volumes, it was determined that the food industry provides high rates of production growth, but a decline in production is observed for certain types of products, namely, butter, margarine, sauces, flour, bakery and pasta products. It was determined that the main share of the market belongs to large manufacturers who have a developed sales network and offer consumers a wide range of products. It was determined that the level of profitability of food industry enterprises is low, in recent years there has been a negative trend of the anticipatory growth of production costs over the rate of profit growth. In modern conditions, in addition to the traditional factors that destabilize the development of the food industry, challenges caused by the consequences of the pandemic were added, and later, domestic enterprises faced new problems due to the war. Russia's invasion of Ukraine led to the suspension of some food industry enterprises due to hostilities. The stoppage of Ukrainian exports after the beginning of the conflict pushed up the food price index. A promising direction for the development of the food industry of domestic enterprises is adapted to modern conditions, expansion and search for new sales markets, as well as improvement of product quality.
The food industry has a great impact on the country's economy and the volume of revenues for the budgets of various levels. Given the high saturation of the market, manufacturers of food products must win the trust of buyers and fight for the consumer's choice. Therefore, the main task for domestic enterprises is to determine new directions, means and stages of implementation of the foreign economic strategy, with the aim of optimizing the activities of enterprises.
Criminal liability of the auditor for falsification of official documents
Authors: VASHCHUK Olena
Published: December 2022

The paper examines the reasons for bringing the auditor to criminal liability for forging official documents. In connection with russia's aggressive war against Ukraine and in order to fulfill the requirements of the current legislation, the auditor is obliged to verify the results of the initial financial monitoring as of the date of acceptance of the client, in particular, to establish the ultimate beneficial owner of the client. However, the presence or absence of the ultimate beneficial owner of the client cannot be verified, since this information is not recorded by the auditor anywhere, because the law does not oblige the auditor to indicate this in the audit report. So, due to this gap in the legislation, the auditor will not be subject to criminal liability in case of non-compliance with these requirements.
Based on the results of the audit of financial statements (consolidated financial statements), the auditor prepares and issues an audit report signed by him in accordance with international auditing standards and the requirements of the law. In addition, the state auditor forms and signs a report on the results of the audit based on the results of the state financial audit. Based on the results of the environmental audit, the environmental auditor draws up and certifies with a signature and seal the conclusion of the environmental audit, which is a professional assessment of the object of the environmental audit.
A criminal offense can be committed by an auditor only through an action, namely: in the case of drawing up and issuing an official document signed by him, which, being properly designed on the outside, contains information that is completely or partially untrue. In order to fulfill the requirements of the current legislation, it is proposed to make changes to the Criminal Code of Ukraine and the Law of Ukraine «On the Audit of Financial Statements and Auditing Activities».
Features of the use of debt financial instruments of public-private partnership in domestic and foreign practice
Authors: SHULIUK Bohdana , DEMIANYSHYN Vasyl
Published: December 2022

Introduction. Financial cooperation of the state with subjects of entrepreneurial activity is carried out with the help of appropriate tools that contribute to the creation of a favorable investment environment for the implementation of socially important infrastructure projects. At the same time, an important place is occupied by debt financial instruments, which make it possible to ensure the fulfillment of obligations undertaken by partners.
The purpose of the paper is to highlight domestic and foreign practice and issues of using debt financial instruments in the process of implementing public-private partnership projects.
Results. The results of the study show that when financing public-private partnership projects, partnership participants seek to attract cheap and long-term debt financial instruments. Therefore, the most accessible and profitable financial instrument used in the process of financing public-private partnership projects are bank credit resources. However, small banks do not have the ability to independently finance these projects. In such a case, an effective tool is syndicated lending, the participants of which can become not only large banks, but also small ones with a different share of lending. It was established that an alternative to bank lending is the issuance of debt securities - infrastructure bonds, the use of which makes it possible to reduce the burden on budgets of various levels and attract extra-budgetary sources of financial resources.
Conclusion. Effectiveness of using debt financial instruments needs to solve problems on the debt capital market, in particular regarding the legislative regulation of their formation, circulation and use in the sphere of public-private partnership, ensuring investment attractiveness, transparency and openness. Prospects for further research in this direction are the search for ways to improve the financial tools for the development of public-private partnerships, taking into account the best achievements of world experience.
Factors for creating the resource potential of farm farmers of Ukraine
Authors: BASHLAI Serhii , STRELNIK Oleksandra
Published: December 2022

Introduction. The paper examines the issues of essence and factors, under the influence of which the formation of resource opportunities of one of the key organizational and legal forms of management in the agrarian sector of the economy of Ukraine takes place – farms.
The purpose of the paper is that, based on the results of the study of theoretical aspects and sources of formation, to substantiate the composition and evaluate the influence of factors of external and internal origin on the "resource potential" of farms in Ukraine.
Results. Reasonable composition of components of resource potential of farms in terms of production factors. The role and place of external and internal factors of management in rural areas during the reproductive process of formation of the resource component of the production economy of domestic farmers are characterized. Reasonable composition of components of resource potential of farms in terms of production factors. The role and place of external and internal factors of management in rural areas during the reproductive process of formation of the resource component of the production economy of domestic farmers are characterized. A scheme for determining the types and vectors of the influence of factors on the formation of the resource potential of farms of Ukraine has been built.
Conclusion. The resource potential of farms in Ukraine is ensured by the system management mechanism of the resources available to them and those that may be involved, taking into account the conditions of the external and internal environments, in the future. The potential of resource formation depends on the ability of farmers to mobilize them at the right time from the necessary sources for their own economic growth, overcoming difficult economic conditions and withstanding the competitive struggle in the market. In modern operating conditions, farms as subjects of entrepreneurial activity are able to operate most types of production resources used in the production of agricultural products. Practically all classical sources of formation are available to them, supplemented by industry specificities and business conditions.
Organization of internal control of accrued salary at enterprises
Authors: SHEVCHENKO Liubov , LIADSKA Vitaliia
Published: December 2022

The paper examines the essence of «internal control», defines the objects, tasks and functions of control of accrued wages. It was established that the main purpose of the inspection is an objective assessment of the current state of payroll, identification of factors affecting the financial results of the enterprise. It was determined that the internal control process consists of several stages, namely: planning, checking and evaluating information, summarizing the results of the check, monitoring the implementation of measures, proposals to prevent errors in the future. During the inspection, the auditors draw up working documentation in accordance with their practical experience, and the reason for this is the absence of standard forms of working documents.
Internal control is a component of the management of the company's activities, so it is necessary to pay attention to improving the functioning of control. When organizing the internal control system at the enterprise, it is necessary to follow a systematic approach that ensures its maximum efficiency and subsequently determines the rationality of control activities. In the conditions of the market reform of the economy of Ukraine, the regulatory changes quite often database on issues of labor resources and their payroll accounting fees, so you need to constantly monitor them changes and pay attention to their checks. It is important to use only relevant legislative acts and current regulations.
Managers and specialists of structural divisions of enterprises sometimes control activities in a scattered, unplanned and unsystematic manner. In order to eliminate these shortcomings, it is necessary to draw up plans for current control at enterprises in order to systematically control economic operations and processes during each month. It is very important for them to provide thematic checks on the implementation of the decisions made and other issues.
To increase the effectiveness of control, it is necessary not only to ensure its timeliness, but also the completeness of all operations and processes, as well as to develop internal control standards.
Studying the essence and specifics of franchising managerial functions, identifying its tasks and substantiating its role in protecting and strengthening the enterprise’s brand
Authors: SIERIEBRIAK Kseniia , BIELOUSOV Yaroslav , BIELOUSOVA Liubov
Published: December 2022

Businesses are looking for different methods of cooperation, ways of doing business, and forms of business models.
Small or medium-sized businesses that do not have a steady large income are able to join as a franchisee in fulfilling certain obligations under the franchise agreement concluded with a large enterprise, i.e., the franchisor. Provided that the franchisor in the enterprise development strategy identifies a new direction, namely, protecting and strengthening the enterprise brand, and begins its implementation, it checks the relationship of this direction in the development strategy with the main actors, market factors, and development dynamics of the product or service life cycle. It also evaluates the connection of the direction of protecting and strengthening the brand with other directions of its strategy, the compliance of the management qualification with the requirements of new goals and objectives, and the validity of the expected indicators of implementing the new direction of the strategy. Besides, it justifies a possible positive result to the risks of losses from failure to implement the strategy, and negative risks. In case of unsatisfactory results, the management functions are adjusted to comply with the algorithm for implementing such a way of doing business as franchising. It will allow the franchisor to extend the life cycle of the enterprise and work effectively under a harsh market economy and unstable environment. The franchise agreement establishes clearly determined relations between the franchisor and the franchisee, giving the latter certain rights, functions, responsibilities and obligations, and setting goals, defining the work conditions over time including rights and restrictions on the use of the franchisor’s brand, trademark, rights in the territory and market segments, regulations, rights to production, sales, property, intellectual property rights.
Having studied the essence of franchising and the specifics of its management functions, we can conclude that the franchisor and the franchisee receive certain profits and benefits under the franchise agreement. Franchising helps a large enterprise to expand markets, which act as a set of all objects with which the enterprise has a partnership and can improve its activities through the implementation of the appropriate policies avoiding high commercial risk.
Financial resources of households – guarantee of a sustainable financial system of Ukraine
Authors: LOHVINOVSKA Svitlana , VOLOKHOVA Maiia , KOTSIURUBENKO Hanna
Published: December 2022

Introduction. Ukraine's financial system needs some changes: development and adoption of a strategy for financing sustainable development, which should take into account all possible sources of funding - from public and household to domestic and international.
The purpose of the paper is to study the theoretical aspects of financial resources of households, determine the status and structure of sources of their formation in Ukraine during 2015-2020.
Results. Household finances are part of the country's financial system and have a significant impact on economic potential - due to the active participation of household members in various areas of financial relations. The task of the financial system in the context of sustainable development is to "serve" sectors of the real economy and provide a wide range of financial services for households. In terms of finding sources of formation and use of financial resources of the state, the priority level is microeconomic. Households act both as consumers of goods and services and as producers of certain types of goods and services. They are part of the national income of the country, as the household is a direct participant in social production, in particular through the supply of factors of production, which allows the entity to participate in the distribution and redistribution of national income and claim a share.
Conclusion. Financial resources of households play an important role in social reproduction, the main purpose of which is to ensure a continuous process of recovery of the labor force with financial resources. In order to improve the financial capacity of the state, it is necessary to create conditions for increasing the financial resources of households and creating a basis for investment development of the national economy.
Human rights in the context of climate change
Authors: KOPYTSIA Yevheniia , HUDZENKO Yuliia
Published: December 2022

The paper is devoted to the study of the interrelationship between climate change and human rights, identifying the emergency of the climate change problem and its direct impact on fundamental human rights. The provisions of key international legal acts in the sphere of climate change adaptation and mitigation are analyzed, focusing on human rights implications in the context of climate change. It is stated that human-driven climate change has a negative impact on the environment, human life and health, thus having a profound impact on a wide range of human rights. The analyses of particular human rights affected by climate change is carried out. These are the right to life, the right to self-determination, the right to development, the right to food, the right to health, the right to water and sanitation, the right to education, the right to housing and the rights of future generations. It is noted that despite the international recognition of the negative impact of climate change on the fundamental human rights, the developed measures for tackling climate change and thus for elimination and prevention of such impact are ineffective. It is mentioned that currently in Ukraine there is no formed national legal framework on climate change, while climate change regulatory provisions are mainly based on the provisions of strategic document, that have been formed as a response to international climate change obligations.
Problems of hotel business functioning during the martial law
Authors: YATSENKO Marianna , KOMARNYTSKA Viktoriia
Published: December 2022

The hotel business is one of the main components of the tourism industry of Ukraine. In the long run, the hotel industry should become a leading factor in intensifying tourism, integrating the state into the world structures of international cooperation, and increasing the importance of national culture.
The impact of force majeure on the hospitality industry has become one of the main problems over the last few years. Thus, initially the devastating impact on the hotel business was caused by the effects of the global pandemic, and since February 24, 2022 - the military aggression of the Russian Federation has dealt a terrible blow to the lives of Ukrainians in general and business structures in particular. Closed state borders, danger, rocket fire, cancellation of flights, restrictions on movement within Ukraine between regions and isolation of the country from foreign tourists have caused great damage to the domestic tourism industry, including the hotel business.
This led to the choice of the direction of this study and confirms its relevance.
The factors influencing the efficiency of the tourism business, which intensified during the war, are systematized. Selected factors are divided into several spheres of influence – financial, legal, customs, logistical, resources, information. Using the methods of correlation and regression analysis, these factors are ranked in order of importance. Given the significant reduction in tourist services during the war, it is advisable to implement a set of measures to increase efficiency by reducing the bureaucracy of permitting procedures and the introduction of anti-crisis measures in the hotel business. An improved management system of the hotel enterprise in the post-war period is proposed.
The scientific novelty of this study is to develop and justify ways to mitigate the crisis caused by the military aggression of the Russian Federation against Ukraine.
Thus as a direction of the further researches it is expedient to specify necessity of development of directions of adaptation of the world experience of struggle against the crisis phenomena in the hotel industry to the national environment.
Management of a consulting firm
Authors: SOROKA Larysa , METIL Tetiana , SHEVCHENKO-PEREPOLKINA Radyslava
Published: December 2022

Introduction. The paper examines the prospects of management of consulting firms in Ukraine. In the 21st century, there is almost no area of business that cannot be linked to consulting.
The purpose of the paper is to study the theoretical and methodological principles and scientific and methodological approaches to the management of consulting firms.
Results. An empirical study was conducted in the form of a survey of Ukrainian companies on the use of consulting services. The study was conducted in the fall of 2020 throughout Ukraine. The developed questionnaire contained 21 questions. With a response rate of 24%, 194 valid, completed questionnaires were received, which were processed using descriptive statistics. Respondents are quite satisfied with the consulting services they have purchased, but there is a relatively high proportion (40%) of organizations that question the value for money, and 12% have failed to implement the consultant's offer. When choosing a consultant, the surveyed companies pay attention to three main criteria: the cost of services (34%), professional previous relationships (26%), the reputation of the consultant (18%). When asked why they plan to use consulting, 34% of respondents said that this is necessary due to the expectations of various institutions (banks, international grants, etc.), 36% of respondents plan to hire external consultants because the company is too small to have its own internal staff. each area, and 13% would use external consultants in exceptional cases (crisis, restructuring, large investments).
Conclusion. According to the survey, the most common reason why Ukrainian companies turn to management consulting is to increase efficiency and finance (investment, project financing, liquidity, etc.). The challenges posed by the growing pressure of the digital revolution in Ukraine will soon give new impetus to the development of consulting services. Further research will focus on comparing trends in Ukraine with other Eastern European countries.
Criminal and legal characteristics of types of participants under Ukrainian legislation
Authors: RIABUSHCHENKO Danylo
Published: December 2022

Introduction. It is noted that the peculiarity of complicity is that a criminal act is committed by a collective group, with a direct division of responsibilities, which is a greater public danger than an act committed by one entity. Therefore, it is necessary to distinguish and distinguish the types established by the legislator.
The purpose of the paper is research and analysis of types of accomplices under domestic criminal law, establishing the characteristics and features of the qualification of their actions.
Result. Emphasis is placed on the concepts and criteria for their differentiation into types. It should be noted that in the theory of criminal law there are two recognized concepts of the essence of complicity, namely – the classical (accessory) theory of complicity and the theory of complicity as an independent form of criminal activity. It is determined that the criteria for the division into types of accomplices are based on objective criteria, namely – the “degree” and “nature” of the involvement of each accomplice in a criminal act. The normative characteristic of the concept of performer is given, with the establishment of its functions and features. Subspecies of the category of executor are singled out and noted on the distinction and the main feature of the executor as a subject of a criminal offense – involvement in the objective side of a criminal offense. An exhaustive definition of the organizer of the crime is given and the relevant functional categories of his actions are established, in particular “management of the commission of a crime”, “organization of the commission of a criminal offense” and “management of the preparation of a criminal offense”. The definition and functions of the instigator have been established and the ways in which incitement can be carried out have been noted. The case № 5–3ks15 of the Judicial Chamber for Criminal Cases of the Supreme Court of Ukraine was additionally analyzed. An analysis was made on the issue of distinguishing between the category of “indirect performer” and “instigator”. Emphasis is placed on the definition of an accomplice as an accomplice in a criminal offense. The main types of assistance, including physical and intellectual, are identified.
Conclusion. The expediency of expanding the legal framework, in particular the profile decisions of the Supreme Court on specific types of accomplices and the qualification of their actions in different types of criminal offenses, as well as the separation of the category of “accomplice”.
Law of Ukraine “On administrative procedure”. First critical comments
Authors: TKACHOVA Viktoriia , LAVRYK Pavlo
Published: December 2022

The paper examines in detail the way to develop the Law of Ukraine "On Administrative Procedure", which began in 1998. It is noted that the adoption of this Law was hampered by the Soviet past of Ukraine and the lack of awareness of the importance of adopting this legal act.
The adoption of the law on administrative procedure in the post-Soviet space at the beginning of the XXI century, the experience and concept of this law in some European countries are analyzed.
It is noted that Ukraine has repeatedly noted the priority and need to develop the provision of administrative services and the adoption of a law on administrative procedure in accordance with European standards.
It was emphasized that Ukraine has come a long way before the adoption of the Law of Ukraine "On Administrative Procedure", which was signed on June 13, 2022. The repeated presidential veto has become such an obstacle to the adoption of this Law.
The paper explains why this version of the Law was approved by international commissions.
There are always objections to any law and this case is no exception, so we analyzed three main shortcomings of this law, namely: giving administrative bodies "quasi-judicial functions", the possibility of causing harm to a person by confiscating property due to administrative error and the court's ability to decide , which body is competent to decide the case. However, it should be noted that these shortcomings did not prevent the adoption of this law on June 13, 2022.
In conclusion, it was emphasized that the adoption of the Law of Ukraine "On Administrative Procedure" is one of the outstanding achievements of our country, and despite the presence of certain serious shortcomings, it will be very useful for Ukrainian society.This Law will help bureaucratize public administration in general and its individual components (bodies) and bring Ukrainian legislation closer to the standards of the European Union.
National and international mechanisms for bringing perpetrators to justice for international crimes
Authors: TAVOLZHANSKA Yuliia , KVASYLCHUK Dmytro , VASIUTIN Vladyslav
Published: December 2022

The paper notes that despite the devastating consequences of a large number of wars, humanity has not realized that the dispute can be resolved in another way. It is also pointed out that Russia violates the norms of international law. The main crime that will be discussed in the paper is the crime of aggression. The main problem revealed in the paper is the offense committed in connection with the events after February 24, 2022. The purpose of the scientific paper is to highlight the mechanisms that Ukraine can use to bring those responsible to justice for international crimes committed during Russia's military invasion of Ukraine. The main part presents the facts of the crime of aggression before the events of February 24, 2022 and after that date. It is established that in connection with the full-scale invasion of the Russian Federation into Ukraine, first, the norms of national law are violated (crimes against peace, security of mankind and international law, crimes against national security of Ukraine). Secondly, norms of international law are violated (in particular, norms of international humanitarian law). It is noted that Ukraine already uses both national and international institutions to record crimes. The facts are given that give grounds for considering the issue of genocide against the Ukrainian people by Russia. It is noted which norms of international law are violated: weapons are used against the civilian population, cultural monuments are destroyed. It is pointed out that the fate of many cities is unknown. The paper provides a definition of the crime of aggression. The paper also states that Ukraine is not a party to the Rome Statute. The problem of jurisdiction of the International Criminal Court is described. It is determined that the idea of creating an international military tribunal is supported by representatives of the leading countries. The conclusions briefly indicate the most important results of the paper.
Methods of forensic and economic examination of reliability of financial statements of the enterprise
Authors: ARTIUKH-PASIUTA Olena , LIUBYMOV Mykola , TOVSTA Svitlana
Published: December 2022

Introduction. The current state of Ukraine's economy is characterized by an increase in offenses and crimes of an economic nature, most of which are committed by distorting the financial statements of the enterprise. In this situation, to fully meet the needs of forensic practice, there is a need to appoint and conduct forensic economic examination of the reliability of financial statements of the enterprise.
The purpose of the paper is to study the content of forensic economic examination of the reliability of financial statements of the enterprise, the causes of distortions of financial statements of the enterprise and methods of their detection, as well as improving the methods of forensic economic examination of the reliability of financial statements.
Results. The financial statements contain information about the financial condition and results of the enterprise. The reliability of the financial statements of the enterprise can be established when it is: formed in strict accordance with the requirements of laws, regulations governing accounting and financial reporting; reflects the real financial condition and results of the enterprise; does not contain distortions (intentional) (errors) or unintentional (fraud) in the reporting indicators, which can affect the decisions of users of reporting. Distortions in the financial statements may be the result of both errors and bad faith, as the error differs from the latter by the lack of intent underlying the action that led to the distortion of the financial statements. Forensic economic examination of the reliability of the company's financial statements is considered by the authors as a procedural action aimed at establishing the circumstances and facts of distortion of financial statements, conducted by a forensic economist on behalf of the investigating authority or court, which in the form of a forensic economist evidence to establish the truth in a criminal, civil, administrative or commercial case. The stages of forensic economic examination of the reliability of financial statements of the enterprise are presented, within which an indicative list of questions to which the forensic economist must provide answers in the conclusion and sequence of actions of forensic economist to establish the circumstances and facts of distortion in financial reporting forms.
Conclusions. The proposed algorithms of actions of forensic economists, depending on the tasks and facilities provided for the expert study of the reliability of financial statements of the enterprise, should contribute to a better understanding of the nature of distortion (intentional and unintentional) reporting indicators, ways to identify them and increase the efficiency of forensic reliability financial statements of the enterprise.
Nature and structure of organizational and economic mechanism of enterprise development strategy implementation
Authors: KOVALOVA Hanna , ARTAMONOVA Natalia
Published: December 2022

The paper examines in detail the organizational and economic mechanism as one of the most important components of the company's development strategy. Currently, there is no doubt that the effective development of enterprises in dynamic and adverse environmental conditions is determined by the extent to which managers have the tools and methods of strategic management. Given the tendency to intensify competition, the problem of building an organizational and economic mechanism for implementing the strategy of enterprise development becomes especially important. The paper analyzes the problems of building an organizational and economic mechanism within the developed strategy and shows its relevance, reveals such concepts as "organizational and economic mechanism", "organizational and economic mechanism of innovation development", considers their essence and structure. Today, the problem of strategic management is experiencing a real peak of its relevance. Behind the minds of the tendency to strengthen the competitive struggle, the problem of stimulating the organizational and economic mechanism for the implementation of the strategy for the development of business is of particular importance. Organizational and economic mechanism will be presented as a structure that is made up of elements that include different countries....From the point of view of innovative development, under the organizational and economic mechanism consider the system of strategic management of innovative development of the enterprise, which takes into account the organizational model of the industrial enterprise, business process economics and financial results of innovative development. The main purpose of the organizational and economic mechanism of innovative development is the transition of existing products to a qualitatively new state, which is determined by the achievement of the goal of innovative development.
Personnel evaluation: essence, types and algorithm of the evaluation procedure
Authors: ATANASOV Mykola
Published: December 2022

This paper is based on the works of domestic and foreign scientists and materials from periodicals. The purpose of the paper is to study the essence of the concept of "personnel evaluation", systematization of its types and step-by-step study of the algorithm of the evaluation procedure.
Staff is an integral part of every business. In modern conditions, the procedure of personnel evaluation and development is becoming increasingly important. Every day the evaluation criteria change and develop further, which makes it necessary to constantly be one step ahead and follow the trends in this area. In these conditions, research and analysis of new types and systems of personnel evaluation are becoming increasingly important, giving importance to what is more effective.
Employee evaluation is the evaluation and verification of an employee's work. Most companies conduct staff appraisals regularly, usually at least once a year. The assessment usually includes an overview of the employee's different job responsibilities and habits compared to expectations. Evaluation results are often critical in raising career ladders, bonuses, wages, etc. In addition, regular evaluations help employees better understand what is expected of them, improve communication between management and employees, giving employees proper recognition of their work.
There are many published scientific papers devoted to the study of personnel evaluation of the enterprise, as well as consideration of its types. Such domestic and foreign specialists as A. Tsisar, T. Galaida, O. Kuzmin, K. Kovtunenko, L. Balabanova, O. Sardak, V. Martinenko, Yu. Deval, Yu. Konotoptseva, Pat Costin, Norin Herati, et al. have made a significant contribution to the study of this topic.
Legal guarantees of financial security for providing aid to Ukraine after the war
Authors: BILOUS Viktor , TERNUSHCHAK Mykhailo
Published: December 2022

The paper provides a comprehensive study of legal guarantees of financial security in relation to the provision of assistance for the recovery and reconstruction of Ukraine. Ways of holding the Russian Federation accountable for an international illegal act (military aggression of the Russian Federation against Ukraine) and options for the implementation of the future "Marshall Plan" for Ukraine were analyzed, a mechanism for the implementation of the aid program for Ukraine after the war was worked out in a conceptual dimension. It is noted that the Program of Assistance for the Restoration and Reconstruction of Ukraine after the war should become a key direction of coordinated activity of public bodies of Ukraine, which involves the implementation of a complex of measures of a political, administrative, financial nature, as well as at the domestic (national) level in close coordination of public administration bodies, law enforcement and judicial bodies, municipalities and representatives of academia, civil society development institutes, and at the international level with the involvement of G20 states and international organizations. The real state, proposals and available results of the so-called Marshall Plan for Ukraine were considered, in particular, the main sources of aid to Ukraine were analyzed, such as bilateral aid, which will be implemented at the expense of such forms as grants, credit guarantees, loans, inkind contributions, financial support of international institutions through the World Bank, the European Bank for Reconstruction and Development, the European Investment Bank, the International Monetary Fund, the possibility of using confiscated Russian assets and attracting private investment. A set of measures for the implementation of the "Assistance Program for the Reconstruction of the Ukrainian State after the War" has been drawn up.