Effectiveness of regulatory changes in administrative law during the war

The article is devoted to the study of legal principles that operate in the conditions of the implementation of measures for the national security and defense of Ukraine, both in the conditions of the normal functioning of the legal system of Ukraine, and in the normal conditions of the functioning of this system. The relevance and importance of this article is determined by the threats and challenges faced by the democratic constitutional system in Ukraine after the introduction of the legal regime of martial law, as the highest form of restriction of the rights and freedoms of a person and a citizen. After the start of the full-scale invasion of the Russian Federation, Ukraine faced challenges that no country in the civilized world had ever faced before. These challenges entailed inevitable changes in the life processes of society, which at the time of the events of 02/24/2022 had already sufficiently experienced the Russian aggression in certain areas of the Donetsk and Luhansk regions, Russia's annexation of the Crimean Peninsula, and the epidemic of the CoVID-19 viral disease. In turn, these changes pose new challenges to lawmakers at all levels regarding the creation of effective legal mechanisms aimed at implementing measures for the national security and defense of Ukraine. The development of any branch of legislation begins with an awareness of the legal nature of relations subject to legal regulation. This legal nature is usually enshrined in legal principles, which, in addition to the function of a «legal guide» for rulemaking and law enforcement, perform both a regulatory function (in terms of eliminating conflicts) and an ideological function (in terms of establishing the direction of legislation), international (which allows for differences in legal procedures and even in the presence of different legal systems to find points of contact with other states with a democratic constitutional system and legal principles similar to ours), civilizational (which is similar in many ways to the international function, but primarily aimed at moral values, which are embedded in these legal principles and which allow Ukraine to be attributed to a certain civilization) function. This article examines both the Constitutional principles that are inherent exclusively to the field of national security and defense of Ukraine, and the principles that are enshrined in other acts of legislation that exist in their unbroken connection with the norms of the Constitution of Ukraine and regulate the subject of legal relations that arise in the field of national security and defense of Ukraine. In addition, the general legal principles, which, together with other branches of law, also regulate the national security and defense of Ukraine, were analyzed and interpreted. change the scope of their legal regulation. The article analyzes and provides a scientific basis for special principles that operate exclusively in the conditions of a special period of functioning of the national security system of Ukraine, as well as general principles inherent in this field, which function regardless of the introduction of a special period on the territory of Ukraine. In addition, scientific sources were analyzed in which certain aspects of this article were studied, as a result of which the principles of national security and defense of Ukraine were systematized into a single whole, after which a terminology was proposed to define the principles that exist in national legislation, but which are currently neglected scientific community. Keywords: national security of Ukraine, defense of Ukraine, Constitution of Ukraine, legal principles, legal regime of martial law, legal restrictions.

The author of the article substantiates the relevance and timeliness of the systematization of the subjects of national security and defense of Ukraine.
 On the basis of generalization and analysis of the current legislation in the field of national security and defense, the author has defined the system of subjects of national security and defense of Ukraine as follows:
 1) management subsystem (the President of Ukraine);
 2) controlled subsystem: security forces – law enforcement and intelligence agencies, state agencies of special purpose with law enforcement functions, civil defence forces and other agencies; Defense Forces – the Armed Forces of Ukraine, as well as other military formations, law enforcement and intelligence agencies, special purpose agencies with law enforcement functions formed in accordance with the laws of Ukraine; defense-industrial complex; citizens and public associations;
 3) auxiliary parts of the system (Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, judicial agencies, international institutions).
 It has been offered to amend Part 1 of the Art. 12 of the Law of Ukraine “On National Security of Ukraine”, supplementing the four interconnected components of the security and defense sector with a fifth one – leadership in the field of national security and defense. At the end of the list contained in Part 2 of the Art. 12 of the Law of Ukraine “On National Security of Ukraine”, we consider it necessary to add the phrase “and other authorized agencies”, since the existing list of agencies that are part of the security and defense sector is not exhaustive. The main subjects of national security and defense of Ukraine have been characterized.

СИТУАЦІЙНІ ЦЕНТРИ ДЕРЖАВНИХ ОРГАНІВ ЯК СКЛАДОВА МЕХАНІЗМУ ПРИВЕДЕННЯ У ВИЩІ СТУПЕНІ БОЙОВОЇ ГОТОВНОСТІ ЧАСТИН І ПІДРОЗДІЛІВ СИЛ ОБОРОНИ

У статті аналізуються адміністративно-правові аспекти реалізації компетенції Верховної Ради України в управлінні сектором безпеки. Встановлено, що компетенція Верховної Ради України в управлінні сектором безпеки, включає повноваження і предмети відання та просторові межі його діяльності. ЇЇ структурними елементами є повноваження, відповідальність, правові засоби, форми та методи реалізації прав і виконання обов'язків в управлінні сектором безпеки. Звернуто увагу на те, що компетенція Верховної Ради України встановлює обсяг і зміст її діяльності з одночасним розмежуванням її функцій і функцій інших суб'єктів як за вертикаллю, так і за горизонталлю управлінської системи сектору безпеки.
 Визначено, що Верховна Рада України має повноваження щодо призначення на посади (або надання згоди) чи на звільнення з посад окремих службових осіб сектору безпеки (наприклад, Голови Служби безпеки України, Уповноваженого Верховної Ради України з прав людини). Встановлено, що Верховна Рада України має повноваження стосовно прийняття законів, що регламентують діяльність органів сектору безпеки, було прийнято Закони: «Про національну безпеку України»; «Про Раду національної безпеки і оборони України»; «Про Службу безпеки України» та ін. Аргументовано, що Верховна Рада України має повноваження щодо затвердження загальної структури, чисельності, та визначення функцій Служби безпеки України, а також Міністерства внутрішніх справ України. Крім того, Верховна Рада України надає законом згоду на обов'язковість міжнародних договорів та денонсацію міжнародних договорів України; визначає засади внутрішньої і зовнішньої політики; здійснює реалізацію стратегічного курсу держави на набуття повноправного членства України в ЄС та в НАТО; здійснює контроль за сектором безпеки; затверджує Державний бюджет, в тому числі і виділення коштів на розвиток сектору безпеки. Зроблено висновок, що у деяких випадках повноваження Верховної Ради України в управлінні сектором безпеки досить докладно визначені в законодавстві, однак окремі з них фрагментарно, що вимагає вдосконалення його адміністративно-правового регулювання.

The article analyzes the provisions of legal acts that define the "war" powers of the President of Ukraine, taking into account the adopted legislative novelties that give additional powers to the President of Ukraine as the Supreme Commander-in-Chief of the Armed Forces of Ukraine. In our opinion, these novelties require a thorough legal analysis, taking into account the discretionary nature of the powers and the lack of sufficient complete legal mechanisms for their implementation. It was found that the Constitution of Ukraine gives the President of Ukraine significant powers in the field of security and defense, which are also reflected in the Law of Ukraine "On National Security of Ukraine". The President of Ukraine embodies the status of the head of state, guarantor of state sovereignty and territorial integrity of Ukraine, as well as the Chairman of the National Security and Defense Council of Ukraine and the Supreme Commander-in-Chief of the Armed Forces of Ukraine. It is noted that current trends in enshrining additional "military" powers of the President of Ukraine in law lead to increasing involvement (approximation) in the mechanism of exercise of powers as the Supreme Commander-in-Chief of the Armed Forces of Ukraine. At the same time, this makes it possible to raise the question of his/her indirect affiliation with the Armed Forces of Ukraine. On the example of the Law of Ukraine "On the peculiarities of state policy to ensure the state sovereignty of Ukraine in the temporarily occupied territories in Donetsk and Luhansk regions" demonstrated elements of negative lawmaking. It is noted that the Procedure for preparing and submitting draft acts of the Supreme Commander-in-Chief of the Armed Forces of Ukraine remains unclear, which gives the developer the opportunity to determine the procedure for their preparation, approval, execution and publication at his/her discretion. Problematic issues of legislative regulation of the powers of the Supreme Commander-in-Chief of the Armed Forces of Ukraine are highlighted. In this regard, provisions have been proposed aimed at improving the mechanism for exercising the powers of the President of Ukraine as the Supreme Commander-in-Chief of the Armed Forces of Ukraine. It is concluded that the legal structure of the second part of Article 6 of the Law of Ukraine "On Defense of Ukraine" does not contain a regulatory burden, has a reference and scattered nature. This seems unacceptable given the social importance of the consequences of such decisions. Given the current threats to Ukraine's military security, sovereignty and territorial integrity caused by large-scale armed aggression by the Russian Federation, the issue of exercising the powers of the President of Ukraine as Supreme Commander-in-Chief of the Armed Forces of Ukraine is of great socio-political importance.

The aggressive policy of the Russian Federation against Ukraine, resulting in the annexation of the Crimea peninsula, further aggression in eastern Ukraine in certain areas of the Donetsk and Luhansk regions, and widescale invasion into Ukraine after 24.02.2022, has left no questions about the relevance of the field of national security and defense in Ukraine. In turn, Ukraine, as a legal democratic state, can implement measures for national security and defense only in accordance with legal procedures, which, in turn, highlights the research on the legal support of the activities of subjects of national security and defense in Ukraine. The aim of this research is to determine an exhaustive list of subjects that may be considered part of Ukraine's national security and defense. The research is based on the Constitution of Ukraine, Laws of Ukraine (including Constitutional Laws understood as laws whose existence is already foreseen by the content of the Constitution of Ukraine), and subordinate normative legal acts. This research primarily utilizes comparative-analytical and functional research methods. An exhaustive list of subjects of national security and defense in Ukraine is not specified in any legislative act, and the only normatively regulated list, similar to the subject of the research, is established only in the Law of Ukraine "On National Security of Ukraine" as a "security and defense sector," the definition of which is given in the form of a list of subjects whose functional activities are aimed at protecting Ukraine's national interests from threats. The national security interests include state sovereignty, territorial integrity, democratic constitutional order, economic and information security, human life and health, honor and dignity, inviolability and safety, rights and freedoms, restoration of territorial integrity within the internationally recognized state border of Ukraine, social development, primarily the development of human capital, protection of the rights, freedoms, and legitimate interests of Ukrainian citizens; European and Euro-Atlantic integration. Thus, the significant number of the aforementioned national security interests does not allow considering the list of subjects in the security and defense sector as exhaustive, and consequently, there is a need for a more detailed study of this issue.

The scientific article is intended to study the activity of the Security Service of Ukraine as a subject of ensuring national security in the conditions of martial law. At the beginning of the study, historical data on the creation of the Security Service of Ukraine and its further development were analyzed. Special attention is paid to the events of 2014, namely the annexation of the Autonomous Republic of Crimea and the occupation of large areas of the Donetsk and Luhansk regions. The Draft Law on Amendments to the Law of Ukraine “On the Security Service of Ukraine” on improving the principles of the Security Service of Ukraine dated October 26, 2020 № 3196-d was mentioned and its current state was noted. The current legal provisions of the Security Service of Ukraine, including the Constitution of Ukraine, the Law of Ukraine «On the Security Service of Ukraine», were analyzed. Separately mentioned are the provisions of other legal acts that determine the activities of the Security Service of Ukraine, namely: the Law of Ukraine «On Counterintelligence Activities», the Law of Ukraine «On Combating Terrorism», the Law of Ukraine «On Operative-Investigation Activities», the Law of Ukraine «On the organizational and legal foundations of combating organized crime», the Law of Ukraine «On National Security of Ukraine», the Law of Ukraine «On State Secrets» and others. The activity of the Security Service of Ukraine during martial law, which consists in neutralizing enemy sabotage and intelligence groups, arresting collaborators, enemy spies, participating in hostilities and cooperation with other units of the Armed Forces of Ukraine, has been studied. It is proposed to create a new Code on National Security and Defense of Ukraine, which will clearly regulate the activities of the Security Service of Ukraine and other state and law enforcement agencies in this area. It is also proposed to develop the Regulation on the list of necessary actions to counter the enemy with the definition of the duties of each body.

The article substantiates the relevance of strengthening the external trade security of Ukraine’s regions in wartime conditions, which allows for the stabilization of the overall economic situation in the country, the preservation of strategic trade routes, and the creation of conditions for the efficient adaptation of the regional economy to new global realities. A structural and functional analysis of Ukraine’s State policy in the field of foreign trade under conditions of global changes and martial law has been made. A comprehensive study of the factors affecting the foreign economic activity of businesses at the regional level has been carried out, particularly in the context of disruptions in global trade chains, a decrease in volumes of exports, the blockade of seaports, increased import dependence, and new trade restrictions. A comprehensive instrumentarium for strengthening the external trade security of Ukraine’s regions in wartime conditions has been proposed, which includes institutional, economic, technological, market, social, and political groups of instruments. The role of legislative and regulatory changes, crisis management, interregional coordination, financial and credit support, investment incentives, risk insurance, digitalization of foreign trade operations, logistics modernization, startup support, market diversification, diplomacy, protectionism, employment recovery, labor intellectualization, trade socialization, strengthening of ties, negotiations and agreements, political stabilization in the restoration and strengthening of the foreign trade security of Ukraine’s regions has been outlined. Contributions have been made to the development of strategic recommendations for strengthening foreign trade in wartime conditions, offering specific practical solutions for the restoration and development of trade relations at the regional level, ensuring the economic and national security of Ukraine.

Summary. In today's conditions, the research of the legal framework in the field of notary is more relevant than ever. This is due to the fact that in the conditions of martial law, the notary, as well as other structures representing our state, underwent significant changes for the sake of the country's security. That is why the purpose of this article was to study certain aspects of notarial acts during martial law in Ukraine, which focused on research on the disclosure of legislation, protection of citizens' rights, the role of notaries and their duties during martial law on issues such as certification of documents , divorce, execution of powers of attorney, alienation of real estate, inheritance, etc. For this, in the process of writing, we used a number of research methods, namely methods of the philosophical, general scientific and special scientific level. Thus, among the philosophical methods of scientific knowledge, we used such methods as the method of dialectical knowledge (which helped to ensure the objectivity, comprehensiveness, specificity and completeness of the research), as well as the logical method (where the main techniques are analysis and synthesis, induction and deduction, analogy , descent from the concrete to the abstract and from the abstract to the concrete), etc. Among general scientific methods, we used such methods as system analysis, target, technical-legal and comparative-legal methods, which allowed us to comprehensively analyze the legislative provisions that underwent changes in the wartime conditions in the field of notary. At the same time, we also used such special scientific methods as formal-dogmatic (in the analysis of external forms of law) and interpretation of law, which were necessary to clarify the content of a number of principles and norms of national law, which contributed to the identification of certain patterns of formation, functioning and development of the notary in the conditions of war. As a result of the conducted research, we determined that despite the updating and adoption of a number of new normative legal acts in the field of notary, nevertheless, our state managed to inform notaries in a timely manner about all the changes made to legislative acts, which allows us to ensure the security of notaries in the conditions of war in Ukraine not only citizens of Ukraine, but also their rights and property in the field of notary, as well as the safety of notaries in the field of their activities. This gives us reason to assert that Ukraine, as certain problems related to the war in Ukraine arise, take all necessary actions for the safety of Ukrainian citizens and the regulated activity of notaries.

IN this paper we measure share price effects of several interrelated regulatory changes associated with the partial deregulation of interstate trucking. Three focal points of this investigation are (1) the Motor Carrier Act of 1980 and earlier Interstate Commerce Commission (ICC) actions, which made truck operating rights easier to secure, hence less valuable;1 (2) the Financial Accounting Standards Board's (FASB) subsequent issuance of Statement of Financial Accounting Standards No. 44 (SFAS No. 44), which required the immediate write-off of unamortized operating rights;2 and (3) the 1981 Economic Recovery Tax Act (ERTA), which allowed a tax deduction for the unamortized tax basis of the rights.

The full-scale invasion of the Russian Federation created new problems related to treason. The issue of treason is relevant in today's conditions, because it always remains a place for ensuring national security, sovereignty and inviolability of the state. Treason is a serious criminal activity that can bring colossal consequences for the future state. The article reveals shortcomings in the legislation associated with an insufficiently effective system of regulation, implementation and execution of punishments, research and analysis of the problems of criminal prosecution for treason in the conditions of war in Ukraine is carried out. Attention is focused on the issues of a fair trial, rights of protection of plaintiffs and compliance with international legal norms. The article examines the legal status and definition of treason in Ukrainian legislation, as well as statistics on the consideration of treason cases during the full-scale invasion of the Russian Federation. The article highlights the current problems of criminal prosecution for treason in the conditions of the war in Ukraine, which threatens the national security of the state - peculiarities and problems of implementation. . An important aspect is the determination of which specific actions can be considered treason and which interests of the state are violated. The issue of treason can become the subject of political manipulation and persecution. The state needs to maximally ensure the fair punishment of those citizens of Ukraine who commit criminal offenses against the national security of Ukraine in wartime conditions. The authorities must ensure adequate protection of national security and the ability to effectively respond to threats. Ukrainian legislation needs further work on improving the definition and application of the concept of treason, as well as providing legal guarantees to protect citizens from possible abuses.

The purpose of this paper was to examine the effect of regulatory changes regarding financial reporting deadlines introduced because of COVID-19 pandemic on relationship between earnings management and financial reporting timeliness Using sample of companies listed on stock exchange in Republic of Croatia for the period from 2015 to 2019, pooled OLS regression model was estimated with panel data Financial reporting timeliness was measured with financial reporting delay, while level of earnings management was proxied by discretionary accruals Empirical results supported the hypothesis that the aforementioned changes of regulatory framework during the extraordinary pandemic circumstances had a statistically significant positive effect on relationship between earnings management and financial reporting delay, indicating that financial reporting delays after regulatory changes during pandemic could be attributed to earnings management activities Furthermore, after separating income-increasing and income-decreasing accruals, moderating effect of regulatory changes was significant and negative only in case of income decreasing accruals, suggesting that companies were adjusting their financial information in accordance with pessimistic economic forecasts to mitigate probable profitability deterioration in future periods © 2020, University of Rijeka All rights reserved

For more than a year now, Ukraine has been fighting back against Russia's full-scale aggression, defending its independence. The war took tens of thousands of human lives, mutilated human destinies, and thousands of square kilometers of Ukrainian land. The financial stability of the banking system is the most critical aspect of Ukraine's economic stability and national security, especially in military conflicts. War poses several complex challenges to banks, requiring them to manage risks and respond to adverse economic changes effectively. As a result, there is a need to assess the financial stability of the banking system in the face of a full-scale invasion. The purpose of the article is to study and analyze the impact of the military conflict on the financial stability of the banking system of Ukraine. Based on today's observations, it is developing specific strategies and recommendations for ensuring financial stability in the context of military conflict. Results. The article examines the problem of financial stability of the banking system of Ukraine in wartime conditions. The study focuses on identifying key aspects and challenges that arise before banks in military conflicts. The role of banks in ensuring the country's economic stability and national security in the conditions of war is analyzed. Namely, attention is focused on the profitability of the banking sector and the factors that affect it. A parallel was drawn between the NBU discount rate and certificates of deposit. The level of liquidity of the banking sector is characterized. In the article, much attention is paid to the characteristics and assessment of the role of state banks. In conditions of high military risks and significant uncertainty, these banks actively support lending, mainly state-owned enterprises, keep records for government payments, and provide access to banking services through a vast network of branches. They continue to hold the leadership in terms of the size of the network and the attractiveness of public funds, provide loans, and are the most active participants in the state mortgage lending program "eOsel". Measures to improve the financial stability of the banking system of Ukraine during the war are recommended, considering the aspects listed above. To ensure financial stability in the challenging conditions of wartime, concerted efforts, and close coordination of actions of all participants of the financial market are needed: banks, non-bank financial institutions, the National Bank, and other market regulators, as well as adequate support of state authorities. The study suggested that banks optimize the costs of maintaining their networks while ensuring the maximum availability of their services, and state-owned banks update their strategies to address the main weaknesses of their operations and prepare for privatization after the end of hostilities. Despite the difficulties, it is essential to note that the experience and support of international organizations can play a huge role in strengthening the financial stability of Ukraine's banking system in wartime conditions. Joint efforts and professional response of financial institutions are essential factors that will contribute to ensuring financial stability in the country, even during significant military conflicts. Keywords: financial stability, martial law, banking system, instruments for ensuring financial stability.

The article explores the crucial role of Christian education for the youth in the context of fortifying Ukraine's national security, particularly during the Russian-Ukrainian war. An analysis of research and publications indicates that Christian education contributes to the development of resilient individuals grounded in high moral values, possessing advanced social responsibility, and capable of self-sacrifice for the benefit of the homeland. An essential component involves instilling mercy, tolerance, and patriotism in the youth. The article's objective is to study the impact of Christian education on the youth on Ukraine's national security and to identify ways to strengthen it in wartime conditions. The article provides an example of the successful implementation of Christian education among student youth in collaboration between the Ivano-Frankivsk National Medical University and the clergy of the Ivano-Frankivsk Eparchy of the Ukrainian Greek-Catholic Church. The experience of organizing meetings between priests and youth, as well as educators, in university and outreach settings aimed at the development and strengthening of spirituality among both students and their mentors, is discussed. The main conclusions of the article underscore the importance of Christian education for the reinforcement of Ukraine's national security.

Implementing and interpreting event studies of regulatory changes