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1
Weideman, Jeanette, et 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 (1 juin 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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Oluwasemilore, Ifeoma Ann. « Nigerian intellectual property protection for small and medium-sized enterprise (SME) fashion designers in the digital economy ». South African Intellectual Property Law Journal 10, no 1 (2022) : 38–65. http://dx.doi.org/10.47348/saipl/v10/a3.
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Nigerian fashion entrepreneurs are finding the market increasingly appealing due to the growing viability of small and medium-size enterprises (SMEs) in the fashion industry, particularly online retail fashion stores, and the easy accessibility of the Internet and digital media. However, with intellectual capital being the hallmark of the fashion industry, the nearly constant violation of intellectual property (IP) rights is a threat to the fashion sector’s continued existence and profitability in Nigeria. Fashion businesses are thwarted by an antiquated IP regime and the conflicting decisions of the courts on infringement cases which continue to frustrate the marketing of fashion brands on social media. This study used a descriptive and analytical approach, relying on both primary and secondary data, to analyse and assess the laws available for the protection of fashion designers’ intellectual works. The study also considers the various developments in fashion IP protection in more advanced countries, such as the United States and in the European Union, and makes practical recommendations to support the growth of IP law, fashion legislation and the Nigerian fashion industry in the digital economy.
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Гречан, Алла, et Артем Коба. « ОСОБЛИВОСТІ ФОРМУВАННЯ МЕХАНІЗМУ ПІДВИЩЕННЯ МОТИВАЦІЇ ОПЛАТИ ПРАЦІ ПРАЦІВНИКІВ ПІДПРИЄМСТВ ». Automobile Roads and Road Construction, no 112 (30 novembre 2022) : 309–15. http://dx.doi.org/10.33744/0365-8171-2022-112-309-315.
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The article analyzes the peculiarities of remuneration of employed persons in the business sector. Compliance of "pay indicators" with the legislative basis of Ukraine - in particular, the Code of Labor Laws of Ukraine No. 322-08 dated 07.23.1996 (ed. dated 08.19.2022) and the Law of Ukraine "On Remuneration" No. 108/95 was determined - VR from 03/24/1995 (edited from 08/19/2022). The social, humanitarian, political and legal orientations of "labor remuneration" in the domestic doctrine of labor are outlined. The genesis of the right to work in Ukraine is analyzed in accordance with the provisions of Art. 43 of the Basic Law of the Constitution of Ukraine. The philosophical and terminological context of the "employer-employee" relationship is considered. The positive and negative aspects of the payment of an employment contract (TD) and a civil law agreement (CPU) are determined in accordance with the labor legislation of Ukraine and the provisions of the Civil Code of Ukraine No. 435-IV dated 16.01.2003 (edited from 01.08.2022). An analysis of the mechanisms for increasing the wages of workers in the developed countries of the world – the EU, the USA, Great Britain, etc. – was carried out. In particular, the precedents of the formation of "salary policy" by the ETUC (European Trade Union Confederation) among the 27 EU member states, the mechanisms for increasing wages and establishing the minimum (marginal) permissible limits of labor remuneration in accordance with the policy of the US Department of Labor (U.S. Department) are outlined. of Labor), features of the formation of the wage and salary policy of Great Britain, which is directed and coordinated by the National Economic Council (National Economic Council). Features of employee stimulation by increasing wages are described. The phenomenon of "work-life balance" (the balance of work and personal life) and the payment policy of enterprises as the root cause of its generation have been studied. The mechanisms of trade union protection of an employed person against systematic violations of labor legislation are outlined –– in Ukraine, the EU, the USA and Great Britain, respectively. The relationship between remuneration and the level of personal motivation of the employee has been proven. The definition of the "job satisfaction scale" (job satisfaction scale) as a psychological constant characteristic of the research-management doctrine of the USA is singled out.
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Rodríguez-Gulías, María Jesús, Vítor Manuel de Sousa Gabriel et David Rodeiro-Pazos. « Effects of governance on entrepreneurship : European Union vs non-European Union ». Competitiveness Review : An International Business Journal 28, no 1 (15 janvier 2018) : 43–57. http://dx.doi.org/10.1108/cr-06-2016-0035.
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Purpose The purpose of this paper is to analyse the effect of six governance indicators on the rate of creation of new companies between countries that are members of the European Union (EU) and those that are not. H1 states that the various dimensions of governance help to explain the immediate creation of new businesses in European and non-European countries. H2 states that the various dimensions of governance help to explain the deferred creation of new businesses in European and non-European countries. Design/methodology/approach The paper uses two types of analyses: firstly, univariate analysis, which is a descriptive statistics of the dependent, independent and control variables, and the results of a t-test; and secondly, multivariate analysis, which estimates using the fixed-effects estimator under the specifications previously raised for the subsample of 28 EU countries and for the subsample of 103 non-EU countries during the period 2004-2014. Findings The results show that the variables of governance are not significantly higher in the EU, although the density of the enterprises is. Within the governance indicators, government effectiveness is significant in the EU. The results obtained for the EU confirmed H1and H2, with a significant positive effect of government effectiveness on entrepreneurship, while the other governance variables were not significant in the EU subsample. The results obtained for non-EU countries suggest no significant immediate effects (H1) and a slightly significant delayed effect of rule of law on the entrepreneurship (H2) concerned. Research limitations/implications Future research in this area could consider introducing another regional division or other types of methodology as variables affect models. Practical implications Governance can be defined as the ability of a government and its public institutions to provide services and design, and implement rules, which is a factor that affects the creation of new companies. However, the effect of governance could differ depending on the country and its economic environment. This paper analyses the effect of six governance indicators on the rate of creation of new companies considering two different geographic regions as countries are presumably heterogeneous. Therefore, these results indicate that the effect of governance variables on entrepreneurship differs according to the region. Social implications The effect of governance variables on entrepreneurship according to the region is also known. Originality/value This study applied panel data analysis to two samples of countries during the period 2004-2014, one formed by 28 countries of the EU and the other by 103 non-EU countries. No other paper considers this number of countries for this period. To assess the impact of governance on the creation of new companies, this paper considered the existence of immediate and deferred effects of governance on entrepreneurship.
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Smit, Daniël S. « EU Freedoms, Non-EU Countries and Company Taxation : An Overview and Future Prospect ». EC Tax Review 21, Issue 5 (1 octobre 2012) : 233–47. http://dx.doi.org/10.54648/ecta2012024.
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Practice shows that the Member States of the European Union maintain a diversified range of economic relations with non-EU Member States. A large number of non-EU-based enterprises are carrying on business in the European Union. Conversely, numerous EU-based enterprises are also carrying on business outside the territory of the Union. Accordingly, trade and investment between Member States and non-Member States is nowadays similarly promoted by abolishing or reducing tax or other obstacles to international flows of goods, services and/or investment between the Member States and third countries. One may recall in this regard the large number of economic integration agreements which the Union has concluded over the past decades with countries all around the world, such as countries in Eastern Europe, the Euro-Mediterranean countries and the African, Caribbean and Pacific states and which, to a greater or lesser extent, provide for liberalization of trade and investment between the Union and the respective non-Member State. The Treaty on the Functioning of the European Union itself also provides for a substantial degree of economic openness vis-à-vis third countries, particularly by means of the Treaty provisions relating to the free movement of capital. It is this unique legal relationship between the EU Member States vis-à-vis the rest of the world that this article takes as a starting point. It examines and assesses the extent to which the impact on Member States' corporate income tax systems of the liberalization provisions included in the above instruments is similar, or should be similar, to the impact that the free movement provisions included in the Treaty have on Member States' corporate income tax systems in an intra-Union context.
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Bezverkhyi, Kostiantyn. « Accounting in Ukraine : implementation of the European Union directives ». Herald of Ternopil National Economic University, no 1(87) (30 janvier 2018) : 136–51. http://dx.doi.org/10.35774/visnyk2018.01.136.
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The study focuses on changes made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” for the purpose of implementing accounting standards to the European Union directives. The object of the research paper is accounting in Ukraine. The purpose of the study is to analyze the current state and development trends of accounting in Ukraine in the context of the implementation of European legislation. Research methods such as analysis, synthesis, induction, deduction, abstraction, idealization and generalization are used to analyze the changes introduced into the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. Today, Ukraine is moving actively towards the implementation of European legislation into domestic practice, including standards of accounting and financial reporting. Successful implementation of European legislation into domestic accounting practice, first and foremost, requires clarification of differences in accounting and financial reporting. The amendments made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” will promote harmonization of national legislation in the field of accounting and financial reporting with the legislation of the European Union countries and the International Financial Reporting Standards. The changes introduced will provide the basis for raising accounting and financial reporting in Ukraine to a qualitatively new level that will enable effective management decision- making by domestic business entities. The results obtained are the basis for accounting and financial reporting in Ukraine, in accordance the norms of the European Union directives. The research results may be used all economic entities in Ukraine in different sectors of the economy.
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Schmülling, Ulrike. « A New Approach to Preferences : The Review of the European GSP Scheme ». Global Trade and Customs Journal 6, Issue 1 (1 janvier 2011) : 9–15. http://dx.doi.org/10.54648/gtcj2011002.
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Unilateral trade preferences granted by industrialized countries are a common and widely used instrument to foster exports from developing countries, thereby stimulating economic growth and alleviating poverty. The European Union (EU)’s Generalized System of Preferences (GSP) is one of the most generous schemes worldwide, offering tariff preferences for about 6,200 tariff lines to 176 countries. The authors are of the view that the current EU’s GSP scheme contains some fundamental flaws, in particular with respect to the selection of beneficiary countries and the graduation mechanism. The ongoing reform of the EU’s scheme provides a unique opportunity for overhauling the system as such and targeting trade preferences to those countries that mostly need them. The European Parliament being a new player at the table when it comes to trade policy legislation will certainly shape the reform.
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Yaroshenko, Oleg, Nataliia Melnychuk, Sergiy Moroz, Olena Havrylova et Yelyzaveta Yaryhina. « Features of Remote Work in Ukraine and the European Union : Comparative Legal Aspect ». Hasanuddin Law Review 7, no 3 (1 décembre 2021) : 136. http://dx.doi.org/10.20956/halrev.v7i3.3218.
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The relevance of the study is based on the development of scientific and technological progress and the expansion of the labor market, including in the framework of international cooperation. Moreover, the introduction of quarantine due to the spread of Covid-19 has led to increased attention to remote work. The aim of the study is to analyze the legal aspects of remote work in accordance with the labor legislation of Ukraine and the European Union, focusing on the concept of remote work, the rights and obligations of remote workers. In our study, we determined that in the European Union, the key points in relation to the rights granted to teleworkers, which the countries parties to the agreement have undertaken to incorporate into their national legislation and collective agreements, are data protection; the voluntary nature of telecommuting; equipment; organization of working time; privacy. The originality of the study is based on more effective ways to improve labor productivity in Ukraine, labor discipline, compliance with labor guarantees for remote work. It is necessary to revise and legislatively regulate the key principles of compliance by employees with labor discipline, providing the employee with proper working conditions, supporting the employer in search of new opportunities to provide employees with work, improving the technical aspects of ensuring the relationship between business and government, responsibility for results and the labor process.
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Nawafleh, Abdullah S. « Contribution of Business Law Reform to Economic Development : Lessons from the Middle East ». European Business Law Review 23, Issue 2 (1 mars 2012) : 309–28. http://dx.doi.org/10.54648/eulr2012017.
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This paper explores whether business law reforms in Arab countries have contributed to their economic development, business legal environment and integration into the international market. Using Jordan as an example, it explores the role of law in economic development in the region. The analysis finds that the Jordanian legal reform has led the country to participate in international markets, by incorporating international legal norms into its own legislation. This legislative reform has also contributed to economic development, allowing Jordan to join the World Trade Organization and enter into Free Trade Agreements, such as those with the United States and the European Union. In addition, the paper shows that other Arab countries, such as Saudi Arabia, that reformed their business regulations led them to join the World Trade Organization and to be ranked amongst the top 25 countries worldwide on their business ease. In contrast, other Arab countries which lack law and its enforcement have been reported to be the worst places in the Middle East to do business. As a result this paper suggests that the Arab Middle Eastern countries should continue in reforming their legal system to make it less rigid for business, to create more jobs, increase productivity and ultimately achieve economic growth.
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Sobczak, Elżbieta, et Dariusz Głuszczuk. « Diversification of Eco-Innovation and Innovation Activity of Small and Medium-Sized Enterprises in the European Union Countries ». Sustainability 14, no 4 (9 février 2022) : 1970. http://dx.doi.org/10.3390/su14041970.
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The development of eco-innovation activities performed by enterprises remains one of the key challenges of sustainable development. In modern economies, the implementation of innovative technological solutions should also take into account performing eco-innovation activities by enterprises. The aim of the research was to assess the involvement level of small and medium-sized enterprises in eco-innovation activities, regarding the implementation of actions for the effective management of resources and the implementation of sustainable products, against the background of their involvement in innovation activities related to the implementation of product innovations and business processes, as well as the assessment of spatial-temporal diversity and trends for changes in this regard. The spatial scope of the research addresses 27 European Union countries, and the time scope of the research covers the years 2013–2020. The methods of multivariate statistical analysis, with particular emphasis on classification methods, were used in the research. The main finding of the research is the division of the European Union countries into three types of classes, including the countries assessed as: (1) poor eco-innovators and moderate innovators; (2) moderate eco-innovators and poor innovators; and (3) leaders of eco-innovation and innovation. The conducted research shows that SMEs in the European Union countries are much less involved in eco-innovation activities than in innovation ones; the level of involvement in eco-innovation can be divergent from that of involvement in innovation. Moreover, the involvement in eco-innovation does not show an upward trend.
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Mendzhul, M. V., et N. O. Davydova. « The mechanism of civil law regulation of property relations of partners in de facto unions ». Uzhhorod National University Herald. Series : Law, no 65 (25 octobre 2021) : 124–27. http://dx.doi.org/10.24144/2307-3322.2021.65.22.
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The article investigates the mechanism of legal regulation of property relations of partners in de facto unions. The national legislation of European states is analyzed, as well as the recommendations of the Commission on European Family Law, suggestions for improving national legislation are made.It is determined that there are no uniform approaches in the legal regulation of partners in de facto unions in European countries, in particular in six countries such relations are unregulated, in fourteen countries such relations are regulated by different branches of law, and in nine jurisdictions there is a special legal mechanism (Sweden, Hungary, Slovenia, Croatia, Catalonia, Portugal, Scotland, Ireland and Finland).The provisions of the Lithuanian Civil Code on the regulation of de facto marital relations, as well as the legislation of Croatia, Sweden, Norway and other countries are analyzed. It was found that in Scotland, civil partnerships were allowed for same-sex couples back in 2005, and for people of the opposite sex only from June 30, 2021.It is substantiated that in the context of Europeanization of private law, the position on the need to amend the Family Code of Ukraine and introduce the term «de facto union» recommended by the Commission on European Family Law in the Principles of European Family Law on property rights, maintenance and succession of couples in de facto unions.It is proved that in the process of Europeanization of private law the institution of de facto union should be regulated by the norms of the Family Code of Ukraine, which, taking into account the recommendations of the Commission on European Family Law should be improved as follows: contract on selling a dwelling in which partners live, as well as household items, is made with the consent of both partners; to guarantee partners the right to file a claim to the court for consent to dispose of the property without the consent of the other partner; to guarantee the principle of freedom of contract between partners in de facto unions; establish the right to compensation for a significant contribution to the property (or business) or profession of another partner; guarantee the right of the partner to inherit equally with the spouses, etc.
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Horodyskyy, Ivan, Andriy Borko et Mariia Sirotkina. « ADAPTATION OF UKRAINIAN CORPORATE LEGISLATION TO EUROPEAN STANDARDS ». Baltic Journal of Economic Studies 7, no 3 (25 juin 2021) : 56–64. http://dx.doi.org/10.30525/2256-0742/2021-7-3-56-64.
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Defining the European vector of development of Ukraine in the model of international cooperation as a priority involves the use of European standards in the field of law. This is impossible without careful adaptation work to bring the domestic legal system in line with the system that exists in the countries of the European Union. Recent changes in legislation have been long-awaited and have been a breakthrough in the corporate and financial sectors. The authors aim to carry out a comprehensive analysis of Ukrainian corporate law by comparing the political governance of Eastern Europe, economic and political aspects of the current situation, problems of corporate governance and ways to solve them, and the current stages of adaptation of corporate law in its transformation to the EU’s norms. In February 2018, the European Commission proposed to consider 2025 a possible date for the accession of Serbia and Montenegro, which means recognizing these countries as the first league in the Balkans, even in case the EU Council does not approve this date. The second league was set by the Council in June 2018, when 2019 was marked as a possible conditional date for the opening of accession negotiations with Albania and Macedonia. While the third league is for the accession of Bosnia and Kosovo, for which no date has been set. Negotiations with Turkey have been suspended. For comparison, if we take into account both political and economic indicators, Ukraine is approximately equal to the Balkan states of the second league. The prospect of EU membership has been recognized as the strongest external factor in domestic political change in the countries surrounding the EU. In accordance with the requirements of the Association Agreement with the EU on corporate law (EU Directives No. 2001/34/EC, No. 2003/71/EC, No. 2004/109/EC, No. 2007/14/EC, No. 2007/36/EC, No. 2012/30/ ЕС, No. 2013/34/ЕС, Recommendations of the European Commission No. 2005/162/ЕС and No. 2004/913/ЕС) the Law of Ukraine No. 2210-VIII, the Law of Ukraine “On Limited Liability and Additional Liability Companies” dated February 06, 2018 No. 2275-VIII, amendments to the Laws of Ukraine №514-VI, “On Securities and Stock Market”, “On Business Associations”, the Economic Code of Ukraine, the Civil Code of Ukraine, the Criminal Procedural Code of Ukraine and other laws were made and came into force on July 1, 2021 in the Law of Ukraine No. 738-IX. European integration transformation of Ukrainian legislation in the context of protection of shareholders’ rights was manifested through the implementation of Directive 2004/25/EC in the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning the Simplification of Doing Business and Attracting Investments by Issuers of Securities” dated March 23, 2017 No. 1983-VIII and the Law of Ukraine No. 514-VI. Ukraine’s economy has not yet recovered from the negative effects of the global financial crisis of 2008, the political coup, the national crisis of 2015, the current crisis caused by the COVID-19 pandemic. This situation shows declining dynamics, and changes in Ukrainian legislation are offset, not showing real effect. The harmonization of Ukrainian legislation is complicated by the unwillingness of Ukraine’s business environment to comply with EU rules. Analyzing the activities of the JSC, the dynamics of the securities market, stock market and the transformation of Ukrainian legislation, the initiatives of certain branches of government, we can say that Ukraine is moving in the right direction but not fast enough and forms a country with a real market economy. Therefore, we can conclude that the adaptation of Ukrainian corporate law to EU legislation should be carried out not only in relation to existing EU directives but in accordance with general trends and prospects for the development of European corporate law.
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Coppo, Gabriele. « The CAP Under Attack ? Last Developments In Trade Defence Cases Targeting European Food Products ». Global Trade and Customs Journal 13, Issue 11/12 (1 décembre 2018) : 519–31. http://dx.doi.org/10.54648/gtcj2018060.
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The recent (2003-2013) reforms of the CAP – while bringing it more in line with the applicable WTO legislation – have proved to be insufficient to shield the EU food industry from third countries’ trade defence actions. In particular, two recent investigations carried out by Australia and the United States represent dangerous precedents in the European perspective, since they have targeted for the first time domestic support programs that the European Commission considers to be fully WTO compatible, and that are widely used throughout the Union. The article analyses some of the key features of these investigations and takes note of the elements which are likely to play an important role in future possible actions targeting EU food products.
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Pancheva, Stanislava. « ACCOUNTING LAW IN THE REPUBLIC OF BULGARIA - SITUATION, PROBLEMS AND DECISIONS ». Knowledge International Journal 34, no 1 (4 octobre 2019) : 31–35. http://dx.doi.org/10.35120/kij34010031p.
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The scientific research examines the productions included in the new Accounting Law adopted in 2015 and their impact on reporting in the Republic of Bulgaria. To this end, the requirements for current accounting and accounting systems in enterprises, for accounting documents and accounting information, for inventory of assets and liabilities have been studied; to the storage of accounting information; to the application of the financial reporting base; to the content and preparation of the financial statements, the activity reports and the payment reports to the governments of the enterprises and groups of enterprises; to conducting the independent financial audit and the publicity of the financial statements, the activity reports and the payment reports to the governments of the enterprises and groups of enterprises, as well as to the heads of the different types of enterprises. In addition, the scope of the entities applying the requirements of the Accounting Act and the principles according to which they evaluate and recognize the positions presented in the financial statements have been analyzed. The positive aspects of the new Accountancy Act and its weaknesses are also outlined. On this basis, concrete solutions to the identified problems were proposed, signaling to the legislator the need for adequate timely legislative changes in the following more significant directions:First. To eliminate the identified gaps and to resolve the discussion issues in the texts of the Accounting Act in force, as well as in the whole accounting legislation in order to achieve a high degree of synchronization with the requirements of the applicable accounting standards and the European Union, as well as high quality accounting information created for management and external data users.Second. To regulate through appropriate legal texts the activity and its accounting treatment in micro, small and medium-sized enterprises, which are the majority of the enterprises in the Republic of Bulgaria.Third. To carry out in-depth research in the field of accounting practices and standardization of accounting in other countries of the European Union and beyond, in order to select and apply in Bulgaria the best practices and experiences.Without claiming comprehensiveness and comprehensiveness, the present scientific work aims to draw attention to the outstanding issues in the current Accounting Act with a view to their faster effective resolution.
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Gogol, Tetyana, et Vadym Kolotok. « THE IMPACT OF COVID-19 EXPANSION ON THE ECONOMY OF COUNTRIES AND ACTIVITIES OF SMALL BUSINESS ENTERPRISES ». Green, Blue & ; Digital Economy Journal 2, no 1 (29 mars 2021) : 31–38. http://dx.doi.org/10.30525/2661-5169/2021-1-5.
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The purpose of this research is to study the functioning of small business during the period of implementation of quarantine restrictions. It was found out that more than 70% of small business entities in Ukraine and the European Union have suffered significant losses due to the measures taken. The article has identified the key issues faced by small business during the quarantine period to reduce the spread of coronavirus pandemic (COVID-19). A comparison of the problems of Ukrainian and European small business has shown that they are identical. The main ones relate to reducing the financial security of small business entities and increasing their vulnerability to unpredictable situations. The authors of the research have focused on the fact that Ukrainian small agricultural enterprises experienced more negative effects in comparison with others, as the closure of food markets deprived them of the opportunity to sell their own products. The authors have also highlighted the problems that arise in the process of transition of small business to remote work. This issue can be addressed through appropriate employee training. In order to prevent the loss of ties with contractors, the authors of the research have suggested that the management staff of small business entities could develop a plan to restore ties with suppliers and customers to gradually normalize the work in pre-crisis volumes. The current Ukrainian and European regulatory framework adopted in order to overcome the negative impact of the imposed quarantine restrictions on the activities of enterprises has been analyzed. The results of the study showed the need to improve Ukrainian legislation on this issue taking into account the experience of European countries. It was found out that different countries have applied customs, credit, social, tax, information and other types of mitigation measures in order to overcome the negative effects and to support small business affected by the spread of coronavirus disease (COVID-19). In order to improve the economic situation of small business entities, the authors of the research have considered the following measures for the quarantine period and after the restrictions expire: to provide a quota for public procurement for small business; not to prohibit the functioning of markets provided that they comply with anti-epidemic sanitary norms; reimbursement of expenses incurred for the purchase of anti-epidemic means of protection; introduce additional subventions from the state to local budgets; compensation for the cost of renting premises, etc.
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Abdallah, Mohamed. « Radioscopy of the Non-Preferential Origin in the Tunisian Customs Legislation ». Global Trade and Customs Journal 14, Issue 10 (1 octobre 2019) : 473–78. http://dx.doi.org/10.54648/gtcj2019058.
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Tunisia has undergone a legislative evolution in the non-preferential origin field, with the promulgation in 2008 of its new customs code. This article is intended to draw a radioscopy of Tunisian customs legislation concerning the non-preferential origin in order to present its main aspects. In particular, this article first explains the criteria and conditions for obtaining non-preferential origin and, then, the proofs of origin to be presented at customs clearance. The author tries to demonstrate along the article that the provisions adopted by the Tunisian legislator in determining non-preferential origin is based on international standards and best practices, particularly those of the European Union – Tunisia’s first trading partner. However, Tunisia’s trade policy has so far failed to activate the role that non-preferential origin can play in protecting the economy against the unfair practices and dumping applied by some countries.
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Smirnov, E. N., S. V. Pospelov et B. D. Nuriev. « Digital attaches institute in system of digital technology export support on example of big data and European Union legislation ». E-Management 5, no 1 (1 mai 2022) : 43–51. http://dx.doi.org/10.26425/2658-3445-2022-5-1-43-51.
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The article touches upon the problem of state support for the export of digital technologies, taking into account the requirements set out in the “Action Plan (roadmap) “Creating additional conditions for the development of the information technology industry”, approved by the Government of the Russian Federation in September 2021. The authors develop the idea of the need to activate the activities of digital attaches, which, as expected, in the near future will play an important role in promoting domestic IT companies abroad. At the same time, it is emphasized that in their activities, digital attaches should pay more attention to the legislative process in the partner countries. As an example, the authors analyzed the legislative activity in relation to big data in the European Union countries. The article states the importance of applying the opportunities that the “Data Governance Act”, which is under consideration in the European Parliament, can provide to domestic business. Particular attention is paid to such emerging law institutions as the reuse of public sector big data, the provider and digital altruism. The authors believe that currently there is a rethinking and reformatting of the mechanism of interaction between the state and business in the digital sphere, which also requires study by domestic specialists.
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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 (30 septembre 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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Bogdan, V. V., E. V. Chernykh et R. W. Khalin. « CONSEQUENCES OF BRexIT FOR CONSUMERS AND LEGISLATION FOR THE PROTECTION OF CONSUMERS 'RIGHTS IN GREAT BRITAIN ». Proceedings of the Southwest State University 22, no 1 (28 février 2018) : 204–10. http://dx.doi.org/10.21869/2223-1560-2018-22-1-204-210.
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This article considers one of the topical issues of the development of legislation on consumer rights protection in the European Union countries in connection with Great Britain’s withdrawal from EU. European legislation on the protection of consumer rights has a number of features since all participants at the very beginning of the EU’s existence pledged to share responsibility for enacting legislation that protects consumer rights. The authors dwell on the problems of consumer rights protection in the UK, the consolidation of the legislation on consumer rights protection, and the models for building relations between the UK and EU: British membership in the European Economic Area (EEA); relations only within the framework of the World Trade Organization (WTO); cooperation, built on individual terms. In the study, the authors used analytical and formal-legal methods, the method of abstraction which made it possible to formulate conclusions on the conducted research. The authors come to the conclusion that there are strong relations between the rules of the Institute for the Protection of Consumer Rights of Great Britain and the legislation of the EU, so no major changes are currently expected. The Law "On the Rights of Consumers" not only introduced colossal changes in the national English legislation, but also summarized various aspects of consumer legislation in one legislative act. Such consolidation of consumer law in the UK has proved to be one of the most complex and promising legislative acts within the EU. Currently, it is difficult to predict the consequences of the UK’s exit from the EU for consumers and business, not knowing the scenario of the development of transitional or future relations with the EU. Undoubtedly, the next two years of the transition period will be difficult, since the decisions will be made by 27 EU countries without the participation of Great Britain.
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Kuznetsova, Natalia, Oleksii Kot, Andrii Hryniak et Mariana Pleniuk. « Abolition of the Commercial Code of Ukraine : Potential Consequences and Necessary Prerequisites ». Journal of the National Academy of Legal Sciences of Ukraine 27, no 1 (26 mars 2020) : 100–131. http://dx.doi.org/10.37635/jnalsu.27(1).2020.100-131.
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The paper analyses the provisions of the Commercial Code of Ukraine, comparing them with certain provisions of the Civil Code of Ukraine and separate laws and other regulations. Considering the need to align Ukrainian legislation with the legislation of the European Union countries in legislation regarding the establishment and operation of partnerships, corporate governance, protection of shareholders, creditors and other interested parties, regarding the further development of corporate governance policy in accordance with international standards, including the gradual approximation to the rules and recommendations of the European Union in this area, it is concluded that it is advisable to abolish the Commercial Code of Ukraine by adopting the relevant law, which stipulates all necessary measures to ensure proper legal regulation of relations for the period of preparation of the relevant systemic changes to the Civil Code of Ukraine. It is proved that most of the provisions of the Civil Code of Ukraine are reference or blanket, and therefore have minimal regulatory impact and mostly duplicate the provisions enshrined in other regulations. Based on the analysis of the provisions of the Commercial Code of Ukraine, it is concluded that its provisions, given their minimal regulatory impact on business relations and considering the detailed regulation of these relations in the Civil Code of Ukraine, can be repealed without any reservations. In such settings and in order to simplify the legal regulation of business activity, as well as in view of the obligations of our country (in particular, to bring the Ukrainian legislation in conformity with the legislation of the EU countries in legislation regarding the establishment and activity of partnerships, corporate governance, protection of rights of shareholders, creditors, and other stakeholders, regarding further development of corporate governance policy in line with international standards, as well as the progressive approximation to EU rules and recommendations in this area), the expediency of abolishing the Commercial Code of Ukraine is beyond doubt
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Zhornokui, Yurii. « Public legal means of investment of small and medium innovative entrepreneurship in the European Union ». Law and innovations, no 1 (29) (31 mars 2020) : 7–13. http://dx.doi.org/10.37772/2518-1718-2020-1(29)-1.
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Problem setting. The development of social relations, the economic well-being of the population and the stable social structure of any state in the present circumstances are conditioned by a series of factors, one of which is the development of innovative infrastructure. One of the most important directions of development of the economic sector of our country was the formation of an innovative model of the economy, which puts to law the new tasks of clarifying the purpose and social value of law as a regulator of social relations. Analysis of recent researches and publications. The current state of the study of the selected issues indicates that the sources from which public-law organizations are investing innovative activities of small and medium-sized innovative entrepreneurship in the EU are insufficient. At the same time, the state policy of the EU countries in the scientific and technical sphere is realized through the use of various instruments, which include: legislation, tax policy, size and nature of the allocation of budget funds, including for the implementation of works in priority areas, the formation and maintenance of infrastructure, personnel, etc. Target of research is to identify the public and legal means of investing small and medium innovative entrepreneurship in the EU. Article’s main body. In the EU, the innovative component of public policy encompasses the scope of national scientific institutions (institutes, research centers, university laboratories, etc.). There are government programs that receive partial funding from the state budget. The state is guided by different criterias when deciding on the financing of specific works. First, the prospect of each specific direction is evaluated from the point of view of preserving the country’s achieved position on the world market in the future. Second, the recognition at the governmental level of innovation as a vital factor of economic development, the conduct of a broad government company on the problems of innovation. The current state of regulatory support suggests that structural funds such as the European Regional Development Fund and the European Social Fund should be considered as the main public sources of investment for innovative enterprises. In particular, such funds are implementing EIC Pathfinder Pilot, FET Innovation Launchpad, EIC Transition to Innovation Activity, EIC Accelerator, Programme for the Competitiveness of Enterprises and Small and Medium-sized Enterprises (COSME) etc. Conclusions and prospects for the development. In the EU, the investment of small and medium enterprises is not homogeneous, but a large part of them, despite the large number of investment support tools for such companies, face significant challenges in accessing investment resources. Developing a successful pan-European policy requires an indepth understanding of the problems and specifics of financing the innovation activities of small and medium innovative enterprises in EU Member States.
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Andrieș, Alin, Nicu Marcu, Florin Oprea et Mihaela Tofan. « Financial Infrastructure and Access to Finance for European SMEs ». Sustainability 10, no 10 (25 septembre 2018) : 3400. http://dx.doi.org/10.3390/su10103400.
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In this article we assess credit rationing across European countries by analyzing the impact of banking competition on the access to finance of firms. The importance of the financial sector in promoting the sustainable economy is recognized by the European Union, that has taken the lead in efforts to build a financial system that supports sustainable growth. However, it should be acknowledged that in highly competitive business environments, it is not easy to challenge the existing paradigms, since companies need to be profitable in addition to improving their environmental performance. Using data from European firms Survey on the Access to Finance of small- and medium-sized enterprises (SMEs), our results, using Probit regression, support the Market Power Hypothesis, outlining that more concentrated banking markets are characterized by higher levels of credit rationing. Also, our results reveal that small firms are more credit rationed compared to large firms. The analysis shows that financial constraints are stronger in the countries more affected by the financial crisis.
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Dielini, Maryna. « STATE REGULATION OF SOCIAL AND ECONOMIC RESPONSIBILITY OF ENTREPRENEURSHIP : EUROPEAN EXPERIENCE ». Economic Analysis, no 27(4) (2017) : 36–43. http://dx.doi.org/10.35774/econa2017.04.036.
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Introduction. The Ukraine’s integration into the European community is impossible without learning the experience of European countries in many spheres. Social responsibility of business becomes a significant element in strengthening the competitiveness of our enterprises and the state in general on the world level. The development of socially responsible practices can influence not only the society, but also business representatives themselves, namely: improving the image of the company, increasing the number of consumers, attracting and retaining more skilled personnel, etc. In Ukraine, the process of development of social responsibility of business circles has already begun, but it is still not enough. The state can play a significant role in the development of social practices. This scientific research is dedicated to the study of the experience of European governments in the sphere of social responsibility. The purpose. The article aims is to determine the directions of the state policy of Ukraine for the development of social and economic responsibility of entrepreneurship on the basis of European countries experience. Results. The basic world models of social responsibility of business have been investigated. The experience of European countries on state regulation in this area has been systematized. On the basis of the conducted research, we have proposed directions of the state policy in the field of regulation of social and economic responsibility of entrepreneurship in Ukraine, namely: drafting a law on social responsibility, introducing changes in tax legislation in the field of preferential taxation, increasing attention to non-financial reporting as a source of information on social company initiatives and the construction of national ratings.
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Qian, Yucheng. « Research on the Legislation of Pollutants in Cross-border Electronic Transport : From a Comparative Research Perspective ». Journal of Education, Humanities and Social Sciences 1 (6 juillet 2022) : 231–36. http://dx.doi.org/10.54097/ehss.v1i.666.
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With the progress of technology, the updating speed of electronic equipment is faster and faster. The generation rate of e-waste in various countries is also speedy. In addition, a large number of e-waste from developed countries are also exported to some underdeveloped regions, which makes their domestic e-waste output more. Electronic waste contains a variety of toxic additives or harmful substances, most of which will be discharged into the environment and affect human health. This paper is mainly based on the analysis of developing countries, especially China. Firstly, it analyzes the reasons and background of e-waste transfer of enterprises such as HP and Siemens, as well as the more stringent environmental protection treatment strategies in developed countries. Secondly, it compares and analyzes the existing laws and regulations on electronic waste between the developed countries, the United States, the European Union, and China. China should analyze the lack of laws on the cross-border transfer of e-waste, which are not comprehensive and specific enough, and there are still loopholes in the existing legal system. Finally, it analyzes how to solve such problems from the essence, and compares the national environmental protection consciousness of different countries. And the consequence is that the environmental protection consciousness of the developed countries is significantly higher than that of developing countries. Therefore, it is found that developing countries should start with the public consciousness, followed by legislation, and put forward some suggestions to improve the rule of law in China.
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KABANETS, Kateryna. « Legal regulation of the taxation regime of agricultural enterprises in Ukraine ». Economics. Finances. Law, no 8 (27 août 2021) : 24–31. http://dx.doi.org/10.37634/efp.2021.8.5.
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The paper highlights the legal basis for the activities of agricultural enterprises in line with changes in tax legislation. It is pointed out that the dynamics of legal norms results in the imperfection of the legal regulation of taxation of agricultural enterprises, while the harmonization of Ukrainian legislation with the law of the European Union is a necessary condition for our country's accession to the European community. Thus, as a result of the administrative reform and decentralization processes in Ukraine, communities function as the main foundations of the activities of collectives of settlements, Starostyn districts. We have established that an agricultural enterprise in modern communities is an enterprise whose main activity is the supply of agricultural goods (services) produced (provided) by it on its own or leased fixed assets, as well as on toll terms, in which the share of agricultural goods/services is not less than 75 percent of the value of all goods/services delivered during the previous 12 consecutive reporting tax periods combined. In the case of creation of a new agricultural enterprise, which operates for at least 12 months, the specified share is determined for each individual reporting tax period. In addition, this does not include taxable transactions for the supply of fixed assets that were part of its fixed assets for at least 12 consecutive reporting tax periods in total, if such transactions were not permanent and did not constitute a separate business activity. Such enterprises have the right to choose a general or simplified system of taxation. Prospective directions of further improvement of the national legislation are offered taking into account necessity of understanding of features of realization of agricultural activity, a disparity of the prices for production and means of its manufacture, dependence on natural and climatic conditions, profitability of separate branches of agriculture, prevention of discrimination between agricultural commodity producers for the taxation of small agricultural producers.
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Batrancea, Larissa M., Mehmet Ali Balcı, Leontina Chermezan, Ömer Akgüller, Ema Speranta Masca et Lucian Gaban. « Sources of SMEs Financing and Their Impact on Economic Growth across the European Union : Insights from a Panel Data Study Spanning Sixteen Years ». Sustainability 14, no 22 (18 novembre 2022) : 15318. http://dx.doi.org/10.3390/su142215318.
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Getting access to sufficient funding is the keystone for the development of any business, but especially for small and medium enterprises (SMEs). These economic entities are crucial players in the global economy since they include almost 90% of companies, provide jobs for nearly 50% of the global workforce, and enhance long-term economic growth. In this context, our study explores important sources concerning the financing of small and medium enterprises and their impact on economic growth during the period 2005–2020 with data from SMEs covering the 28 countries belonging to the European Union. The set of predictors included Strength of legal rights index, Days sales outstanding, Bad debt loss, Interest rate, Bank support, Business angels, Private lenders, and Public support. The set of dependent variables included Cost of loans, Equity fund, GDP growth rate, and Value added growth rate. Our methodological approach was complex, it considered a panel data analysis with a first-difference generalized method of moments estimator and a multiplex time series analysis. The novelty of the study resides in combining the two methods in order to investigate significant drivers of economic growth across the EU. Empirical results showed that economic growth was mainly triggered by predictors such as Interest rate, Business angels, Bank support, and Public support. Moreover, the valuable mathematical insights elicited by the multiplex time series analysis suggested that European economies cooperated intensively through SME activities. Based on our empirical results, national and regional authorities should enact adequate policies to support business endeavors of small and medium enterprises.
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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) (25 décembre 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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Frantsuz, A. J., et A. V. Yanovska. « THE PLACE OF MEDIATION IN THE SYSTEM OF WAYS OF PROTECTING THE RIGHTS OF BUSINESS ENTITIES ». Legal Bulletin 94, no 5 (27 octobre 2022) : 25–31. http://dx.doi.org/10.31732/2708-339x-2022-05-25-31.
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Today, mediation is one of the most popular alternative ways of resolving disputes (conflicts) in developed countries. It involves the participation of a mediator (mediator), who helps the parties to the conflict to establish a communication process, analyze the conflict situation so that the parties can choose a solution that will meet the interests and needs of both parties to the dispute.The relationship related to the conduct of mediation and the implementation of the agreements reached during it requires regulatory regulation, given the importance of both the procedure itself and its results. Regulation of the mediation procedure, determination of the rights and obligations of its participants, the rules of registration of agreements between the parties are the basis for achieving the goals of mediation and ensuring a balance between the institution of mediation and the legal system of the country. Therefore, every mediator and every lawyer who is involved in the mediation procedure as a consultant or representative of his client must have legal knowledge and knowledge of the ethical and regulatory principles of mediation. The need to introduce the institution of mediation has long been ripe in the domestic legal system, which is due to the inefficiency and imperfection of the judicial system of Ukraine and the low rate of execution of court decisions. Given the successful application of the institution of mediation in many countries and the course of harmonization of national legislation with the legislation of the European Union, on November 3, 2016, the parliament of Ukraine adopted in first reading the draft Law of Ukraine "On Mediation". For the Ukrainian legal system, the legislative initiative to introduce regulations on the institution of mediation is a very important step. Because in the absence of national legislation that determines the legal basis for the process of out-of-court settlement of disputes, the practical application of the institution of mediation was carried out only on the basis of established practice of the European Union. According to the draft Law of Ukraine "On Mediation", mediation is defined as an alternative (out-of-court) method of dispute resolution, by which two (or more) parties to a dispute try to reach an agreement to resolve their dispute within a structured process involving a mediator. A mediator is an independent mediator who helps the parties to resolve a dispute through mediation.
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Belikova, Ksenia Michailovna. « Theoretical and practical aspects of legal qualification of virtual property in Russia and abroad ». Юридические исследования, no 7 (juillet 2021) : 1–28. http://dx.doi.org/10.25136/2409-7136.2021.7.35869.
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The subject of this research is the theoretical and practical aspects of legal qualification of virtual property – digital online objects (cryptocurrencies, game property, user accounts, etc.) in Russia and abroad. Virtual property is viewed through the prism of the concept of “asset” / “economic asset”, established in the national and foreign legislation and doctrine. Real right to game objects in online games are considered through the lens of John Locke’s labor theory of property (acquisition), M. Radin’s theory of personality, theories of utilitarianism (deterrence of negative behavior and economic efficiency), law enforcement practices and legislation (South Korea, China, etc.). Real right to online accounts (Google, Yahoo etc.) are examined in the context of allowability of transferring personal and business accounts from the perspective of property and conventional law. The relevance, theoretical and practical importance of this research is are substantiated by supplementing the tangible objects of proprietary right with digital, created in modern reality with the use of digital technologies (cryptocurrencies, tokens, etc.), which requires clarification of their legal regime in the context of the effective legislation of the Russian Federation and foreign countries, ideas for its amendment, and law enforcement practice. The author concludes that the legal doctrine of a number of countries, distinguishing tangible and intangible, virtual objects (game objects, user accounts) recognized the existence and legal status of virtual property (Hong Kong, European Union, South Korea, Russian Federation, Taiwan), qualifying it as the analogue of digital information and content; legally - movable (Taiwan) or other (Russian Federation) property; property (the European Court of Human Rights) or utilitarian (mandatory) digital (Russian Federation) rights; economically – virtual (financial, in form of future income), and material (in form of commercial ties, domain names, etc.) assets (the European Court of Human Rights, Russian Federation).
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Zhdanova, V. Р. « PRACTICAL ASPECTS OF CUSTOMS AFFAIRS : EXCHANGE OF INFORMATION ON COUNTRY OF ORIGIN OF GOODS ». Legal horizons, no 17 (2019) : 119–23. http://dx.doi.org/10.21272/legalhorizons.2019.i17.p:119.
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Today, for the State Fiscal Service of Ukraine, one of the priority areas of international customs cooperation is cooperation with the customs authorities of other countries on the fulfillment of the terms of current free trade agreements. In this context, the exchange of information on the country of origin of goods moving across the customs border of Ukraine is of particular importance, which is one of the important factors for intensifying trade between Ukraine and the European Union. The Association Agreement between Ukraine and the European Union defines a number of obligations that Ukraine must fulfill in order to harmonize national legislation with the requirements of the relevant legislation of the European Union. Please note that there are now over 400 аgreements about free trade and preferential trade agreements that reduce customs tariffs on certain goods, provided they meet the specified origin criteria. However, many participants in foreign economic activity ignore the fact that they may claim tariff preferences or are uninformed in determining whether the goods they buy or sell are entitled to preferential treatment. As a result, many international trade participants pay a fee for goods originating in countries that are parties to the Free Trade Agreements, losing a financial advantage over their competitors. However, many exporters also lose business opportunities, and micro, small and medium-sized enterprises are particularly affected. This article is aimed at exploring the main aspects of legal and organizational support for the exchange of information on issues of the country of origin of goods in the course of customs in Ukraine. The author also intends to explore aspects of international cooperation of the State Fiscal Service of Ukraine with other customs authorities in determining the country of origin of goods moving across the customs border of Ukraine. Determine the possibility of further application of the preferential conditions provided for in the Free Trade Agreements concluded with the participation of Ukraine in the prevention, detection, and/or termination of customs-related violations of the origin of goods. Keywords. information, exchange of information, product, country of origin of the product, international trade.
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Chumakova, Iryna, et Alla Dvihun. « Mechanisms for the improvement of the utility sector management efficiency within the local authorities ». Regional Economy, no 2(92) (2019) : 45–55. http://dx.doi.org/10.36818/1562-0905-2019-2-6.
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The key risks and problems in the field of decentralization and formation of united territorial communities in Ukraine in the context of providing transparent and responsible management of utility sector enterprises by local self-government bodies are identified. In the framework of Ukraine’s implementation of the provisions of the Association Agreement with the European Union in domestic practice, the reasonability of reforming the utility sector in Ukraine at the regional level based on the positive experience and best practices of the European countries and on the generally recognized world standards and principles of corporate governance is substantiated. The paper outlines the mechanisms for ensuring the management efficiency of utility sector and for introduction of new standards of transparency and accountability of utility sector enterprises. On the basis of the analysis of the respective provisions of the national legislation the authors conclude that Ukraine has created the legislative preconditions for the transparency and accountability of utility sector enterprises within the territorial communities. However, the changes introduced into the national legislation on accounting and financial reporting, as well as the revision of the Law of Ukraine on Auditing, imposes more stringent requirements for the disclosure of information about the activities of utility companies, recognizing them as companies of public interest and / or as the subjects of natural monopoly within the national market. In order to strengthen the supervision over such enterprises the collegial bodies - audit committees or appropriate supervisory boards - should be established within their management system. The article considers the differences of such bodies’ functioning and the procedural peculiarities of the respective supervisory councils’ establishment that are based on the legislative norm that is of recommendatory nature as for the establishment of such councils for village and city, and for all others - district, region - is of obligatory nature. The paper proves that it is not economically feasible to create supervisory boards within all utility sector enterprises. The author analyzes the competences of the relevant local councils within the national legislation of Ukraine. On the basis of the generalization of the best European experience and practices, criteria for determining the economic justification for the establishment of supervisory boards at domestic utility sector enterprises in Ukraine are proposed. Moreover, the recommendations for local authorities regarding the criteria for the selection of independent auditors (audit firms) for carrying out the statutory audit of annual financial statements of utility sector enterprises are also formulated. The introduction of the proposed recommendations will increase the competitiveness of the utility sector companies of Ukraine compared to the enterprises of private sector of economy, as well as will promote the implementation of international standards and European principles and the best practices of effective management of large corporations in the utility sector of Ukraine.
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Golovina, S., Aleksey Ruchkin, I. Mikolaychik et L. Smirnova. « Local Communities Participation in Rural Development : the Experience of the European Union ». Agrarian Bulletin of the 212, no 09 (9 novembre 2021) : 80–92. http://dx.doi.org/10.32417/1997-4868-2021-212-09-80-92.
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Abstract. The use of the experience of implementing the Common Agricultural Policy (CAP) in the member states of the European Union (EU) is relevant both for Russia and for other countries of the world interested in the successful development of the agrarian sector of the economy and rural areas. The role of rural areas in achieving national security of countries and regions (food, biological, environmental and other) is increasing significantly due to the current challenges and threats (climate change, COVID-19 pandemic, aggravation of the international situation). The purpose of the study, the results of which are presented in this article, is to scrutinise the special approach implemented under the CAP. This approach is referred to in European law as LEADER/CLLD and refers to a close combination of comprehensive cross-sector interaction with active involvement of local communities in rural development. In the work, analytical and review research methods were used, with the help of which (1) the current (relevant to the research topic) legislation, (2) programs implemented in the EU member states, (3) significant scientific publications were subject to scrupulous study. The result of the work is a review and analysis of the findings and practical recommendations for the future use of the various aspects of LEADER/CLLD in domestic political and economic practice. The application of this approach takes into account the fact that the experience of local residents, combined with the opinions of other stakeholders, can help to better adapt rural development policy to real needs and opportunities, and to form a specific (unique) human capital within the boundaries of rural communities. Human capital includes, in addition to specific skills, (1) the ability to take constructive initiatives, (2) a sense of local identity and ownership, (3) the ability to participate as equals with other partners in defining local development strategies, (4) trust between people, private enterprises, public institutions and sectoral communities interested in successful rural development, formed through constant interaction. Theoretical and practical conclusions regarding the content of LEADER/CLLD initiatives, as well as findings related to the possibilities of introducing tools and mechanisms to support rural areas, implemented directly with the involvement of local communities with financial support from the state, are of scientific novelty.
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Jacobides, Michael G., et Ioannis Lianos. « Ecosystems and competition law in theory and practice ». Industrial and Corporate Change 30, no 5 (1 octobre 2021) : 1199–229. http://dx.doi.org/10.1093/icc/dtab061.
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Abstract One of the most profound changes in the industrial landscape in the last decade has been the growth of business ecosystems—groups of connected firms, drawing on (digital) platforms that leverage their complementors and lock in their customers, exploiting the “bottlenecks” that emerge in new industry architectures. This has created new asymmetries of power, where the “field” of competition is not the relevant product market, as is usually the case in competition law, but rather the ecosystem of various complementary products and associated complementor firms. These dynamics raise novel concerns over competition. After examining the foundational elements of the ecosystem concept, we review how ecosystems are addressed within the current scope of competition law and identify the gap in the existing framework of conventional competition law. We then move to a critical review of current efforts and proposals in the European Union for providing regulatory remedies for ex ante and ex post resolution of problems, focusing on the current (2020) proposals of the Digital Market Act on ex ante regulation, with its particular focus on “gatekeepers.” We also review recent regulatory initiatives in European countries that focus on ex post regulation and on the role of business models and ecosystem architectures in regulation before providing a deep dive into proposed Greek legislation that explicitly focuses on ecosystem regulation. We conclude with our observations on the challenges in instituting and implementing a regulatory framework for ecosystems, drawing on research and our own engagement in the regulatory process.
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Martina, S., C. Denti et L. Garattini. « Farmaci orfani e malattie rare : un confronto internazionale delle normative di riferimento ». Farmeconomia. Health economics and therapeutic pathways 2, no 3 (15 septembre 2001) : 185–93. http://dx.doi.org/10.7175/fe.v2i3.732.
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Orphan drugs are defined as medicines with low economic returns, so that their production is not a profitable business far pharmaceutical companies. The present study analyses the main characteristics and the role of orphan drugs in four countries (United States of America, .Japan, Australia and European Union), by considering the regulation and the market situation of each State. All countries have introduced a specific legislation on orphan drugs to stimulate the research activity of pharmaceutical industry. The first law was the Orphan Drug Act of the United States of America in 1982. A common limit of all regulations is the strict correlation between “orphan drugs” and “rare diseases”. In fact, the term “orphan” does not refer only to rare disease, but also to other elements that can determine low economic returns for the industry (e.g. drugs with high cost of research and development, drugs that cannot be patented).
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Jelačić, Denis, Andreja Pirc Barčić, Leon Oblak, Darko Motik, Petra Grošelj et Matej Jošt. « Sustainable Production Management Model for Small and Medium Enterprises in Some South-Central EU Countries ». Sustainability 13, no 11 (31 mai 2021) : 6220. http://dx.doi.org/10.3390/su13116220.
Texte intégralRésumé :
Small and medium enterprises (SMEs) are main generators of employment and economic development in European Union. In Croatia and Slovenia, SMEs in wood processing (C16) and furniture manufacturing (C31) also play an important role in social cohesion and development of rural areas. The aim of this research was to investigate the current situation in SMEs in wood processing and furniture manufacturing regarding driving parameters of business and production management system in the time of a disturbed market situation caused by the COVID-19 global pandemic. Two different questionnaires in an e-mail survey were used to collect data for this research from companies and from experts in the field of management, production and marketing. Various statistical tests were used using seven driving parameters on data collected from 212 SMEs. Also, the Analytic Hierarchy Process (AHP) was used on the data collected from 20 experts. Results showed that companies in the time of pandemic crisis and during the time of major disturbances in supply chain pay the most attention to their production program and quality of their products, and then to marketing activities and situation on the market. According to the results presented in this research, the management model can help SMEs managers, micro and small enterprises in particular, to improve their decision-making process, make the necessary innovations easier and faster, and maintain the sustainable business and production management system of their companies.
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Boikova, Tatyana, Sandija Zeverte-Rivza, Peteris Rivza et Baiba Rivza. « The Determinants and Effects of Competitiveness : The Role of Digitalization in the European Economies ». Sustainability 13, no 21 (22 octobre 2021) : 11689. http://dx.doi.org/10.3390/su132111689.
Texte intégralRésumé :
Improving national competitiveness is fundamental to raising long-term economic growth rates and enhancing living standards. The determinants of competitiveness change along with macroeconomic factors, business environment and consumer demand. These changes are visible in the growing importance of digitalization of enterprises of all sectors that has become a critical factor for competitiveness in recent years and will likely become even more essential. The main determinants of competitiveness performance in the European Union (EU) were analyzed in the proposed research. The study included a holistic approach to competitiveness and economic growth and aimed to reveal the factors that determine and contribute to the growth of European economies, as well as to identify clusters of the EU countries. The criteria of competitiveness that are significant for estimation of competitiveness factors and their relationship with economic growth were revealed by using factor analysis. The results indicate that the most significant factors are F1 Macroeconomic Stability, F2 Research and Development (R&D) and Digitalization, F3 Foreign Direct Investment and F4 Trade Openness. By applying cluster analysis, the EU countries were grouped into five clusters on the basis of the contribution of competitiveness factors to economic growth.
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Bevz, Svitlana. « HARMONIZATION OF ADMINISTRATIVE AND LEGAL REGULATION OF STATE GOVERNANCE OF ECONOMIC ACTIVITY IN UKRAINE : SOME LANDMARKS ». Administrative law and process, no 2 (29) (2020) : 44–57. http://dx.doi.org/10.17721/2227-796x.2020.2.04.
Texte intégralRésumé :
The aim of this article is to consider the impact of international law and European Union law on legislation of Ukraine in general and on the state governance of economic field in particular. The methods of formal logic are used: analysis, synthesis, induction, deduction, generalization. The author analyzes the notion of “international act” and “international treaty” and determines what acts impact to national legislation; synthesizes and generalizes her own vision of the degree of influence of acts of international law on the legislation of Ukraine. Elements of Europeanization of administrative and legal regulation of state governance of economic field is delimited deductively. Conclusions are drawn about the need to change the content of state governance functions in economic field with applying induction. Results and conclusions. The author draws attention to the different status of international acts and international treaties. The Ukrainian state implements the European integration policy and development of its legislation, the systems of state agencies are influenced not only by treaties and acts that have been ratified, but also by those not ratified by the Verkhovna Rada, though approximation to which is being implemented. It is emphasized that the legal personality implemented by the state shall define the enforceable international acts. The analysis of international acts developed by non-governmental organizations (UNIDROIT, UNCITRAL, etc.) suggests that they are mostly of a private law nature and may become a source of regulation in state – business entity relations at the micro level, i.e. those relations in which the state exercises its economic competence by acting as the owner of the property. At the same time, the regulatory framework of state governance of economic activity at the macro level is influenced by international treaties, in which Ukraine participates as authority. International treaties governing state legal relations also contain rules governing certain private legal relationships (trade agreements, double tax agreements, legal aid agreements). The article also highlights one of the trends in the development of administrative law in many European countries, including Ukraine, i.e. the Europeanization of administrative law. The elements of Europeanization of administrative and legal regulation of state governance of economic activity are determined.
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Davida, Zanda. « Chatbots by business vis-à-vis consumers : A new form of power and information asymmetry ». SHS Web of Conferences 129 (2021) : 05002. http://dx.doi.org/10.1051/shsconf/202112905002.
Texte intégralRésumé :
Research background: The first notable early chatbots were created in the sixties, but the growing use of artificial intelligence (AI) has powered them significantly. Studies show that basically chatbots are created and used for purposes by government and business, mostly in consumer service and marketing. The new Proposal of the Artificial intelligence act aims to promote the uptake of AI and address the risks associated with certain uses of such technology. However, the act contains only minimum transparency obligation for some specific AL systems such as chatbots. Purpose of the article: In light of this issue, the article aims to discuss how existing European Union (EU) consumer law is equipped to deal with situations in which the use of chatbots can pose the risks of manipulation, aggressive commercial practices, intrusion into privacy, exploitation of a consumer’s vulnerabilities and algorithmic decision making based on biased or discriminatory results. Methods: The article will analyse the legal framework, compare guidance documents and countries’ experiences, study results of different consumer behavior researches and scientific articles. Findings & Value added: The article reveals several gaps in current EU consumer law and discusses the flaws of proposing legislation (particularly the Proposal for an Artificial intelligence act) regarding relations between business and consumers.
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BALAKIN, Robert. « State regulation of critical infrastructure in Ukraine during martial law ». Fìnansi Ukraïni 2022, no 7 (16 septembre 2022) : 70–94. http://dx.doi.org/10.33763/finukr2022.07.070.
Texte intégralRésumé :
Introduction. The conceptual foundations of state regulation of critical infrastructure of Ukraine are laid down in the Concept of creating a state system of critical infrastructure protection (2017). The legal basis for regulating this area is established by the Law of Ukraine “On Critical Infrastructure” (2021). Problem Statement. Russia's armed aggression has led to a major destruction of Ukraine's national infrastructure. Approaches to state regulation of its facilities have changed, the real possibilities of their financing at the expense of the state budget have narrowed, and the structure of state borrowings has been transformed. Purpose. To determine the features of state regulation of critical infrastructure of Ukraine in martial law, the main areas of financial support for its postwar recovery, taking into account the experience of member states of the European Union. Methods. Modern approaches to the analysis of critical infrastructure issues of the International Monetary Fund, the World Bank, the European Bank for Reconstruction and Development, specialized agencies of the European Commission are used. Methods of theoretical generalization, retrospective analysis, synthesis, grouping, description, comparison are used. Results. Approaches to state regulation of critical infrastructure facilities in wartime, real possibilities of their financing at the expense of the state budget are revealed. The improvement of the legislation applied in the EU aimed at increasing the sustainability of critical enterprises is analyzed. The main directions of financial support for the restoration and development of critical infrastructure of Ukraine in the postwar period are identified, taking into account the economic and fiscal policy of the EU. Conclusions. Increasing the role of external official creditors in the structure of government borrowing provides the dynamics of financing the urgent needs of the functioning of national infrastructure and addressing issues of social protection. At the same time grants of direct budget support alone cannot cover the state budget deficit in the medium and long term. Solving the problems of financing the restoration of critical infrastructure is possible by providing partner countries with guarantees to their companies to invest in Ukraine under the conditions of effective anti-crisis management.
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Анохін, В. О. « LEGAL ACTIVITY AS A VARIETY OF LEGAL WORK ». Juridical science, no 3(105) (30 mars 2020) : 110–18. http://dx.doi.org/10.32844/2222-5374-2020-105-3.14.
Texte intégralRésumé :
The relevance of the article is that in terms of building the rule of law in Ukraine, administrative and tax reform, proclamation of the strategy of European integration of Ukraine, harmonization of domestic legislation to the conditions of the European Union, legal work plays an important role. Since the implementation of legal work, firstly, requires certain legal knowledge, and secondly, to carry out legal work is impossible without certain organizational and governmental powers, so defining the essence of legal work, we can say that this is a specialized activity of persons with legal knowledge and organizational powers, organizes the implementation of legislation and thus ensures a certain level of legality in the activities of the entity. It is emphasized that the essence of legal work is manifested in the fact that it is a set of measures to comply with state discipline and legality in business, management, executive and administrative activities and other spheres of life in order to ensure the fullest exercise of rights and obligations languages of the subjects of legal relations in the observance, protection and defense of the rights, freedoms and legitimate interests of man and citizen, as well as the interests of enterprises, institutions, organizations and the state. It has been found that any social activity is based on certain principles. The principles of legal practice are enshrined in the texts of regulations, as well as in acts of corporate importance, research and development. There is a relationship between the principles of law and legal forms of society in which these principles are embodied, so in the field of legal work there are principles of law, which, on the one hand, are the ideological basis of legal activity, as ideal scientific constructions or models of activity. and a form of theoretical understanding of reality, and on the other hand, as enshrined in the texts of regulations - constitute its regulatory framework. It is determined that the main principles of legal activity should include: legality of the lawyer's actions and his decisions; equality of subjects before law and law; independence of the lawyer in conducting business from own interests and external pressure; impartiality, validity of decisions; professionalism; justice, humanity, democracy, etc.
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Kuryndin, A. V., A. S. Shapovalov, N. B. Timofeev et A. L. Vernik. « On the Regulation of Liquid and Airborne Radioactive Discharges of the Industrial Enterprises that do not Use Atomic Energy ». Occupational Safety in Industry, no 1 (janvier 2021) : 88–93. http://dx.doi.org/10.24000/0409-2961-2021-1-88-93.
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In accordance with the legislative framework of the system for regulating liquid and airborne discharges of radioactive substances into the environment in force in the Russian Federation, this system is equally designed to regulate discharges of the radionuclides of both artificial and natural origin. The mechanisms of radiological impact of the discharges of natural origin radionuclides on the environment and population do not have any specificity in comparison with the ones of artificial origin radionuclides. Nevertheless, to date, the law enforcement of the Russian system for regulating discharges of the radioactive substances is applied only in relation to the discharges of the radionuclides of artificial origin carried out by nuclear facilities. At the same time, regulation of the discharges of natural origin radionuclides, in accordance with the safety standards of the International Atomic Energy Agency, is the best practice in the field of environmental protection, and the levels of radiation exposure, which characterize such discharges, are not low enough to be neglected. Regulation of the discharges of natural origin radionuclides is provided for in the norms of the European Union and is practically applied in the number of countries of the European Union, where the legislation provides for the regulation of activities, in which the raw materials containing radionuclides of natural origin are used, and the types of economic and other activities subject to this regulation are determined. The Russian system of regulation of discharges of the radioactive substances into the environment is built on the same basic principles and criteria that underlie foreign regulation systems, and which are recommended by the International Atomic Energy Agency. The regulatory and methodological base formed to date in the Russian Federation contains all the required legal mechanisms for the regulation of discharges of the radioactive substances from nuclear facilities, is based on the best international practices and fully complies with the standards of the International Atomic Energy Agency.
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Koverznev, Vadym. « Actual problems of economic activity of communal commercial enterprises in Ukraine ». Slovo of the National School of Judges of Ukraine, no 2(31) (30 juillet 2020) : 89–96. http://dx.doi.org/10.37566/2707-6849-2020-2(31)-8.
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In the article are accented attention on that the modern state of economy of Ukraine is in the crisis state.. In these conditions, there is an urgent need to save budget funds spent on ensuring the activities of public authorities and local governments, and the implementation of their powers. This problem is partially solved by the legislation on public procurement, which should serve as a means of economic growth in Ukraine. In the foreign member states of the World Trade Organization Agreement, the participant of which Ukraine is, public procurement is used primarily to develop innovation and improve the quality of life; the most popular means of innovation in the European Union, which is not yet on the market, are pre-commercial procurement, which is carried out in order to research and develop new innovative solutions. Unfortunately, in Ukraine such projects does not develop and public purchases are used exceptionally with the aim of budgetary cost effectiveness, during realization of purchases for satisfaction of current necessities of public and organs of local self-government authorities, that not in a complete measure answers their setting. An analysis of the current legislation of Ukraine on public procurement provides grounds for the conclusion that it applies to all utilities without exception, including those created for commercial activities and profit in the interests of the local community. However, proving the fact, that the economic activity of enterprise has exclusively commercial in nature and is not carried out at the expense of the budget, releases the municipal commercial enterprise from the obligation to comply with the public procurement procedure established by the Law of Ukraine “On Public Procurement” services. The need for public procurement has a negative impact on the economic performance of utility companies, as in many cases it forces them to purchase cheap goods and services that do not meet the company’s requirements for functionality or quality. Suchsituation reduces the interest in development of communal commercial enterprises and encourages owners to liquidate them, which creates the preconditions for the emergence of corrupt schemes to withdraw funds from local budgets. With the aim of conditioning for effective realization by the business communal enterprises of economic activity in interests of local communities, the leadingout of these enterprises offers the author of the article from under the action of legislation of Ukraine about public purchases. Key words: purchases for budgetary funds, public procurements, communal commercial enterprises.
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Ray, Ronjini, et Rishabha Meena. « Application of Dispute Settlement in Free Trade Agreements (FTAs’) : A Cross Country Analysis of Modern FTAs’ ». Global Trade and Customs Journal 17, Issue 7/8 (1 juillet 2022) : 317–24. http://dx.doi.org/10.54648/gtcj2022044.
Texte intégralRésumé :
Most modern free trade agreements (FTAs’) include chapters on a variety of topics such as investment, digital trade, labour, gender, environment and small-medium enterprises. These new issues are often addressed in FTAs’ as there is a lack of development of multilateral rules on these areas at the World Trade Organization (WTO). Further, many of these aspects are non-trade issuesviz. environment, labour, competition policy, and investment. These areas are contentious and often face opposition from the Global South and are frequently excluded from the scope of dispute settlement. Against this background, this article examines the trends with respect to the application of the dispute settlement across recent FTAs’ concluded by certain developed countries such as the United States, Canada, Australia, the European Union (EU) and the United Kingdom (UK). This article examines recent FTAs’ and categorizes its chapters as follows: (1) Chapters always subject to dispute settlement, (2) Chapters not subjected to dispute settlement and (3) Chapters that have inconsistent recourse to dispute settlement. Accordingly, the article provides a cross country assessment of the FTA chapters with dispute settlement provisions and the rationale behind such divergent practices. FTA, developed, non-trade, dispute settlement, sustainable trade, USMCA, gender, environment, labour, multilateralism.
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Canto-Cuevas, Francisco-Javier, María-José Palacín-Sánchez et Filippo Di Pietro. « Trade Credit as a Sustainable Resource during an SME’s Life Cycle ». Sustainability 11, no 3 (28 janvier 2019) : 670. http://dx.doi.org/10.3390/su11030670.
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Inadequate access to finance for small and medium-sized enterprises (SMEs) can present a major impediment to SMEs’ contribution towards driving sustainable economic growth. The aim of this article is to investigate the role of life cycle on SME financing decisions while focusing on trade credit. To this end, we study whether trade credit and its firm-factor determinants differ depending on the stage of life cycle of the SMEs. For the empirical analysis, a sample is employed of manufacturing SMEs operating in 12 European Union countries over the period 2008–2014 and a panel data model with fixed effects is applied. We find that the business life cycle influences trade credit and that this influence is stronger in young firms, although this relation is non-linear across the firms’ life cycle. We further show that the impact of firm-factor determinants on trade credit differs across the business life cycle in terms of magnitude levels. Our results demonstrate that the business life cycle matters when analysing trade credit, and it should therefore be considered when managers and policymakers strive to solve the financial problems of an SME and to consequently incorporate the SME into the sustainable economy.
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Romanovich Kovalyshyn, Oleksandr. « On Some Problems of Commercial Law in Ukraine ». Societas et Iurisprudentia 9, no 2 (juillet 2021) : 72–85. http://dx.doi.org/10.31262/1339-5467/2021/9/2/72-85.
Texte intégralRésumé :
The paper is devoted to the disclosure of certain aspects of recodification in Ukraine, some existing problems of the Ukrainian commercial law as well as the conflict of norms between the Commercial Code of Ukraine and the Civil Code of Ukraine. In year 2020, the Concept of Civil Legislation Reform was adopted in Ukraine. The Concept of Civil Legislation Reform states that the systematic renewal of the Civil Code of Ukraine as a whole is possible only if the Commercial Code of Ukraine is repealed because the latter does not meet the parameters of the acts governing business relations which, by their nature, are primarily private. The presented study explains the current problems of the Ukrainian commercial law as well as civil law regulation of business relations for both: 1) the foreign scholars dealing with the civil law and commercial law; 2) the foreign investors (including investors from the European Union countries) who are already conducting economic activities in Ukraine or plan to invest in the Ukrainian economy. Special attention is given to such issues like the types of ownership, penalties for obligations, differences in legal capacity, difference of approaches to the system of legal entities, existence of some archaic legal forms of entrepreneurial activity, etc. The author emphasizes that undoubtedly the Commercial Code of Ukraine as well as the Civil Code of Ukraine need some updating. There is an urgent need to systematize the existing organizational and legal forms of legal entities and to renew the basics of civil law regulation in Ukraine. It is explained in the paper, while in most neighbouring jurisdictions steps are being taken to systematic update of the commercial codes (including expanding the scope of their legal regulations), in Ukraine steps are being taken to eliminate the commercial code. This seems completely unacceptable; it harms the legal regulation of business relations in Ukraine significantly and slows down the progressive development of the Ukraine’s economy. The analysis of the commercial codes abroad shows that there is no single approach to the list of legal constructions that should form the basis of the relevant code. All, without exception, codified acts of this type are characterized by the presence of special institutions that, from the point of foreign lawyer’s view or current trends in private law, may seem do not meet certain standards.
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Skrzypek, Michał, Lucyna Pachocka, Karolina Goral et Adamina Partycka-Skrzypek. « Selected determinants of the professional identity of dietitian in the context of legal regulations on the practice of dietitian in Poland and the European Union ». Polish Journal of Public Health 128, no 2 (1 juin 2018) : 63–68. http://dx.doi.org/10.2478/pjph-2018-0011.
Texte intégralRésumé :
Abstract The subject of the article is the present status of the profession of dietitian in the Polish healthcare system, taking into account the analysis of the current legislation in force that defines the principles of employment of dietitians and the practice of the dietitian in Poland in the context of relevant provisions of the EU law, with emphasis on the position of dieticians in the health-care systems of selected European Union countries. The study advances the thesis that the current status of the profession of dietitian in Poland reflects its incomplete professionalization manifested in the lack of legal regulations on the principles of its practice that are applied in the case of other medical professions. A consequence of the present, comparatively low status of the profession of dietitian in Poland is, inter alia, the hindered availability of professional clinical dietetics counseling under public health insurance, as well as the practice of the profession as a business activity by individuals whose professional qualifications are not subject to verification by professional regulatory bodies. This produces a risk to patients, arising from the fact that interventions not verified by the EBM paradigm are nevertheless implemented as part of dietary counseling.
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Sierra-Garcia, Laura, Maria Garcia-Benau et Helena Bollas-Araya. « Empirical Analysis of Non-Financial Reporting by Spanish Companies ». Administrative Sciences 8, no 3 (3 juillet 2018) : 29. http://dx.doi.org/10.3390/admsci8030029.
Texte intégralRésumé :
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accordance with the requirements of the European Union (EU) Directive, with respect to financial years from 1 January 2017. Our research is focused on Spanish IBEX-351 listed companies and seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to examine the impact made in Spain by the legislative changes. Our aim is to analyse the publication of non-financial information by Spanish listed companies whose first reports in this regard were made from early 2018. Specifically, we consider the impact of this information disclosure, determining whether the companies in question restrict themselves to meeting regulatory requirements or whether they go further and voluntarily supply additional information. Our findings show that the level of regulatory compliance produced is associated with the business sector in which the company operates. We also show that the highest rates of disclosure of non-financial information correspond to companies that provide this information in the sustainability report.
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Stepanyk, Y. O. « The concept and place of competition law in the legal system of the EU ». Analytical and Comparative Jurisprudence, no 4 (28 avril 2022) : 372–76. http://dx.doi.org/10.24144/2788-6018.2021.04.65.
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In the framework of modern reform of competition laws in the European countries, that has arisen due to increasing attention to markets in the field of IT services, in particular software and IT-solutions for business, the nature of competition law and its place in the legal system of each separate state became as one of the most topical issues. Such features are revealed through several characteristics, including the peculiarities of historical development, the level of market concentration, the development of individual industries etc.
Even though the fact that basic principles of the competition regulation in the European Union are stipulated at the supranational level, their historical basis is the process of development of competition law in individual Member States. The existence of two models of competition regulation at the theoretical level, i.e. European and American, allows, in turn, to distinguish such concepts as "competition", "antimonopoly", "antitrust" and "cartel" law. By the way of definition of the range of legal relations, the question arises as to the affiliation of competition law to the public or private sphere. Due to the specifics of the subject of regulation, the issue of the place of competition law in the general legal system remains open, which leads to a large number of problems, both on the theoretical and practical levels. As for the example, we can indicate, inter alia, the definition of the status and scope of powers of authorities, the nature of sanctions imposed in a result of violation of competition laws and the nature of such liability. In addition, there is a question regarding the nature of the processes carried out within consideration of cases of violation of the legislation on protection of economic competition or review the applications for granting approval on concentration or concerted practices, participants’ rights and obligations in such processes, etc.
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Chugunov, D. K., et R. A. Kasyanov. « The latest trends of the European regulation of hydrogen energy in the context of ensuring Russian interests ». Law Enforcement Review 6, no 1 (24 mars 2022) : 150–61. http://dx.doi.org/10.52468/2542-1514.2022.6(1).150-161.
Texte intégralRésumé :
The subject of research is the dynamic change in the regulatory and legal framework of the EU and its Member States in the field of energy, in particular, concerning the regulation of hydrogen projects.The purpose of the study is to propose a response from the Russian side to the measures taken by Europe.Methodology. The research methods include both theoretical (analysis, synthesis, deduction, induction, analogy) and special legal methods of cognition (formal legal and comparative legal).The main results and the scope of the study. The European Union initiated a comprehensive development of the energy sector within the framework of the European Green Deal: the emphasis on certain sectors is no longer placed. At the same time, there is a growing interest in hydrogen projects, which are facing the problem of absence of large-scale regulation and the difficulty of resolving financing issues. In contrast to neighboring countries, the German experience in hydrogen regulation has proved to be successful and closest to Russian interests. New energy (primarily hydrogen) markets in the EU are awaiting supranational regulation. Germany’s technical readiness has allowed it to quickly form the rules of the game in the emerging hydrogen network market, which should suit the Russian side in terms of tariffs and access. The EU is effectively adopting new documents and acts aimed at greater integration of various energy sectors within the Union and “discarding” traditional energy and its actors. The rapid development of the law reduces the chances of successful implementation of projects with the participation of non-EU member states.Conclusions. In the near future, in particular, on the eve of the emergence of hydrogen regulation at the EU level, Russia should reconsider the approaches to organizing the national energy policy and pay more attention to integration development. The opposite will entail economic losses and deprive the Russian side of competitive advantages and leverage. The study of the material can affect the improvement of energy legislation and business processes with the participation of third countries (for example, Russia), as well as their companies, interacting with the EU: for example, “Gazprom” Group is already considering various options for realizing hydrogen projects in Europe. Moreover, the EU experience can be useful for unlocking the energy potential of the Eurasian Economic Union. Separately, countries should consider the quantitative criterion and the phenomenon of 27 EU “heads” (by the number of member states), comprehensively improving energy orders at various levels, despite sometimes arising internal contradictions.
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Rіeznikov, Valeriі. « State industrial policy in conditions European integration of Ukraine ». Public administration and local government 45, no 2 (23 juillet 2020) : 146–53. http://dx.doi.org/10.33287/102030.
Texte intégralRésumé :
Since the beginning of 2020, there have been crisis phenomena around the world due to the global slowdown in economic growth and the introduction of quarantine due to the coronavirus pandemic. In this situation, the most vulnerable are developing countries with a small margin of safety, which, unfortunately, also applies to Ukraine, whose economy is open and highly dependent on external markets.
Due to the slowdown in the growth of the global economy, the situation in one of the main export industries of Ukraine – industry is deteriorating first of all. The European Union has become one of the important export markets for Ukraine’s industrial products in recent years, which has raised the issue of shaping a relevant state industrial policy in today’s challenging environment. The purpose of the article is to determine the directions of formation and implementation of state industrial policy in the conditions of European integration of Ukraine in modern conditions. In 2020, due to the economic crisis and the pandemic of the coronavirus, the Ukrainian industry may lose even more due to low demand for ferrous metals in world markets, including in EU countries.
The Agreement on Conformity Assessment and Acceptance of Industrial Products is a way of eliminating technical barriers to trade between Ukraine and the EU. The Agreement on Conformity Assessment and Acceptance of Industrial Products is a type of mutual recognition agreement that requires a partner country to align its legislation, practices and infrastructure with EU rules.It is envisaged that in the sectors covered by this Agreement, Ukrainian exporters will be able to label their products with the CE mark and to sell them freely on the EU market without additional EU certification. Potentially, the Agreement on Conformity Assessment and Acceptance of Industrial Products could cover up to a fifth of Ukraine’s exports to the EU, notably mechanical engineering products. The formation and implementation of state industrial policy in the conditions of European integration of Ukraine should take place using the following algorithm:1. Study of the new EU Regulation 2019/1020 of 20.06.2019 on market surveillance and conformity of products and elaboration of relevant amendments to the legislation of Ukraine.2. Concentration of the function of legal coordination of draft regulatory acts (including technical regulations) aimed at implementing the Association Agreement and preparation for the Agreement on Conformity Assessment and Acceptance of Industrial Products in one state instance, equipped with specialized personnel with adequate knowledge of EU law and languages.3. Strengthening the requirements for the accreditation and oversight process for accredited bodies, as well as the process of designating and monitoring conformity assessment bodies to ensure that their technical competence is adequate and to prevent fraud and the use of fraudulent practices.4. In the absence of a rapid prospect of concluding an Agreement on Conformity Assessment and Acceptance of Industrial Products, the harmonization of procedures and requirements that are too burdensome for exporters and importers, first and foremost.5. Paying particular attention to capacity building of state market surveillance authorities.6. Raising awareness of business entities and enhancing the role of business associations in raising such awareness.7. Increasing the EU’s interest in providing Ukraine with effective technical assistance for the development of legislation and the proper functioning of quality infrastructure and market surveillance authorities.
Introduce the position of Deputy Prime Minister for Industry and launch support programs for the real economy.
Thus, Ukraine’s further integration with the European Union is largely linked to the formulation and implementation of relevant industrial policy, which should be to continue reforming all sectors of the economy, in particular, to modernize the industrial complex. And the signing of the Agreement on Conformity Assessment and Acceptance of Industrial Products in the three priority sectors («industrial visa waiver») in the medium term should become one of the main foreign economic priorities of Ukraine’s European integration in the face of the current challenges of today.