Legal Entity Research Articles

Outsource processing under staff shortage

During the war, Ukraine has faced nume­rous challenges, one of the most threatening of which is the personnel shortage. The full-scale war caused large-scale labor migration, a signi­ficant number of the able-bodied population was mobilized into the ranks of the Armed Forces of Ukraine, and this became an important factor that led to a shortage of qualified workers. For many economic entities, this situation becomes critical and requires immediate and effective solutions to ensure stable work. One such solu­tion is outsourced processing which is the trans­fer of certain business processes to external companies that have the necessary resources and expertise. Insufficient research on out­sourcing causes a low level of business aware­ness of its strategic effectiveness. It is hypo­thesized that the use of outsourced process­sing is an effective adaptive solution to overcome the personnel shortage in the war in Ukraine, which will enable business entities to optimize costs, ensure continuity and flexibility of activity, and attract highly qualified specialists. The research was carried out using the methods of analysis, comparison, systematization, empirical studies and case studies, as well as horizon scanning and logical modeling. The challenges of outsour­ced processing in the conditions of war are analyzed, examples of its successful application in conditions of personnel shortage are provi­ded. The conducted studies form scientifically based approaches to determining the directions of integration of outsourced processing in the activities of business entities. The concept of outsourced processing is based on the quality selection of the outsourcer and its establishment of effective partnership relations; creates advantages in innovativeness and flexibility of business; creates conditions for optimizing time, effort and resources; makes it possible to attract the physical and intellectual potential of external companies, in particular to cover the shortage of personnel

On Some Problems of Administrative Liability of Legal Entities

On Some Problems of Administrative Liability of Legal Entities

Bank lending to business entities: 2021–2024

The current situation in the country is characterized by a high degree of uncertainty, which prompts banks to invest resources not in the development of the real sector of the economy, but in risk-free and low-risk assets, which primarily include domestic government loan bonds (DGLB) and certificates of deposit (CD) of the NBU. This situation led to the fact that lending to corporate clients on market terms was not widely distributed and largely led to the implementation of the state credit program "5-7-9", according to which the state does not fulfill its obligations to banks in a timely manner to compensate the difference between market and preferential interest rates. The aim of the research is to develop a comprehensive app­roach to bank lending to business entities, which involves the implementation of radical measures to stimulate it on a market basis in a harmonious combination with state support. А set of methods of scientific knowledge were used: comparison, analysis and synthesis, grouping, abstraction, observation, etc. Ukrainian banks are currently weakly motivated or unable to provide business lending on a market basis. This is due to the presence of the state credit program "5-7-9", which provides a number of preferences to its participants. An inhibiting factor in the development of market lending to enterprises is also the attractiveness for banks of risk-free investments in DGLB and CD NBU, for which interest rates are higher than for loans granted to corporate clients. In addition, the latter generate a high level of risks for banks during the war. A set of measures aimed at the deve­lopment of business lending on a market basis is proposed, which include: the use of risk diversi­fication tools by providing guarantees from the state and international financial orga­ni­zations, in particular the EBRD, the EIB; the imple­mentation of military risk insurance, as well as the transformation of the state credit program according to the outlined directions

Anti-crisis adaptation of the Ukrainian tourism industry

With the development of tourism, a tourism companies or destinations become as dependent as possible on a wide variety of political, social and economic events, and this actualizes a number of risks and increases vulnerability to a potential crisis. The set of crises that befell Ukraine throughout the 21st century, each time destabilized the progressive development of the tourism sector, pushed entrepreneurial initia­tives back into the past. Mitigating the impact of crisis phenomena on the development of tourism cannot be imagined without a detailed statistical analysis of these impacts and the level of adap­tability of tourism as a whole and its individual branches. The purpose of the article is to reveal the impact of several large-scale crises of the 21st century on Ukrainian tourism and study the degree of adaptability of its industries through a number of indicators, including the economic and financial results of the relevant business entities. The main hypothesis of the study was that different sectors of the economy, the enter­prises of which are part of the tourism sector, are characterized by different degrees of adaptabi­lity to large-scale crises. When writing the article, the results of several state statistical observations and expert assessments were used. The article examines in detail the ways in which crises and upheavals have shaped and changed the tourism landscape of Ukraine in recent years. The study highlights the tangible, measu­rable consequences of major shocks – from a sharp decrease in the number of tourists and their behavior patterns to sharp changes in the economic results of the sectorʼs enterprises. The work aims to provide a detailed understanding of the sustainability and adaptability of the two main sectors of tourism - the hospitality and tour operating sectors. This analysis highlights the factors that have enabled certain tourism sectors to withstand the crises of recent years, while others may have struggled to adapt and recover. By carefully cataloging these trends and pat­terns, research provides information that can help design mitigation strategies

The Role of Digital Forensics in Criminal Investigations: An Analysis of Electronic Evidence in the Indonesian Legal System

Research on the use of digital forensic evidence in the process of investigating criminal acts, especially those carried out by the Police with their legal structure capabilities, aims to find out and analyze the extent to which evidence produced through digital forensics plays an important role in the process of proving criminal acts, the results of which become electronic evidence that has the strength of evidence in the applicable criminal procedural law. The type of research is normative (doctrinal), namely research that views law as building a system of norms. Digital forensics is an important instrument that helps investigators carry out research and investigation tasks, and it is an absolute requirement that must be met so that electronic documents can be used as evidence from the start of investigations, inquiries, prosecutions, and trials. The role of digital forensics in uncovering a criminal case starts from the preliminary stage, where investigators begin to collect evidence and electronic evidence assisted by one or more digital forensic experts. Digital forensics from the investigation stage is used to find material truth in every process of proving a criminal act.

Jaringan Saraf Tiruan (JST) Memprediksi Penjualan UMKM Kota Binjai dengan menggunakan Metode Backpropagation

The development of information technology that is currently developing serves to facilitate, accelerate, benefit and provide other alternatives for people who have businesses and have a big influence in the future. One of the things that is very influential is the sale of MSMEs. MSMEs are productive businesses owned by individuals or business entities that have met the criteria as micro businesses that have an important role in the economy because they provide employment, encourage local economic growth, and create innovation. MSMEs still face challenges such as limited access to financing, digital readiness, and marketing access that hinder the development of MSMEs. Therefore, it is necessary to take action to predict MSME sales in Binjai City using the backpropagation method so that later it can create new innovations and encourage community economic growth. Based on the process carried out using the backpropagation method, it can be seen that the value obtained has reached more than the predetermined target with a target value (t) of 0.26, learningrate 0.2, maximum epoch 10000 target error 0.01.

From Foundation to Impact: Key Processes for Designing Non-Profit Scientific Associations

Introduction: The article discusses the importance of designing nonprofit scientific associations, highlighting the difference between foundations and corporations, and provides a framework for developing resilient, adaptive NGOs committed to their social objectives.Method: A reflective analysis of the regulatory and conceptual framework for establishing nonprofit scientific associations, comparing foundations and corporations, exploring a social impact business model, and offering recommendations to strengthen innovation and democratic governance in these organizations.Results: The development of a nonprofit Scientific Civil Association involves three key stages: defining its organizational identity, selecting a committed board of directors, and designing a social impact business model. These elements, along with proper legal and fiscal structuring, ensure its viability, innovation, and commitment to its social objectives. Conclusions: This procedure guides the creation of resilient Scientific Civil Associations by differentiating between foundations and corporations, promoting democratic structures, and utilizing the Canvas model for social impact, ensuring legal compliance, innovation, and lasting impact.

The U.S. Secondary Sanctions Related to Russia: Empirical Analysis

The U.S. Administration has been increasingly using secondary sanctions to make legal persons in foreign jurisdictions comply with the U.S. regimes of economic restrictive measures. The practice of secondary sanctions has been towering since the outbreak of Russia’s special military operation in Ukraine. Hundreds of companies in third jurisdictions found themselves in Specially Designated Nationals List of the U.S. Department of the Treasury. At the same time the concept of secondary sanctions as well as empirical reflections of their use hardly enjoy satisfactory reflection in the academic literature. The purpose of the article is to fill in this gap. Key research questions concern the intensity of the use of the U.S. secondary sanction in relation to Russia, the main reasons of their use against particular persons, the distribution of sanctioned persons in terms of country of origin and other variables. Main hypothesis implies the quantitative rise of sanctions related to the violation of export control and connections to already sanctions persons in such countries as China, UAE, Turkey and others. The processing of 511 cases of secondary sanctions database is the main tool to test this assumption.

Comparative analysis: Surrogacy regulation in India and global perspectives

This research paper examines the complex regulatory environment surrounding surrogacy in India, investigating its historical development and the intricate interplay of legal, ethical, and cultural factors. The paper examines the regulatory reforms that ensued after India became a prominent international hub for commercial surrogacy, with a specific emphasis on the intricate provisions of the Surrogacy (Regulation) Act, 2021. It emphasizes the impact of the act and addresses any limitations that were previously present. This study investigates the constitutional and legal ramifications that arise from the criteria for eligibility, with a particular focus on the effects on the infant, surrogate mothers, and intended parents. With the assistance of a global comparative analysis, this paper provides a nuanced perspective on surrogacy laws in Ukraine, the United States, and the United Kingdom, among others. These three jurisdictions were selected due to the fact that their surrogacy legislations regulate the industry to varying degrees: Ukraine regulates commercial surrogacy, the United States has state-made legislation, and the United Kingdom's legislation is very similar to that of India. The core of the manuscript consists of ten recommendations that are specifically designed for the Indian context. These recommendations promote the following: comprehensive legislation, parental rights recognition, autonomy for surrogate mothers, and ethical guidelines. The aforementioned suggestions encompass public education initiatives, anti-discrimination protocols, and international surrogacy regulations. In conclusion, the paper proposes a legal structure that is congruent with the cultural heterogeneity of India, thereby cultivating an atmosphere for surrogacy arrangements that is ethical, inclusive, and transparent.

Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act

Improving the legal structure of China's securities market depends on revising the Securities Law. Using data from A-share listed companies from 2015 to 2022, this paper uses the difference-in-differences (DID) approach to investigate the effect of implementing the New Securities Law on the audit quality of companies. The revelation shows how much the New Securities Law can improve the caliber of company audits. Furthermore, improving audit fees, risk premiums, and media concentration yields positive results. Moreover, the degree of internal control and ownership of companies has different mediation consequences. The efficiency of the recently adopted Securities Law in controlling the conduct of auditors is assessed in this paper. The study results have significant practical relevance for efficiently implementing the new Securities Law, extending the market structure for auditing services, properly preventing and regulating auditing risks, and increasing the efficiency of the capital market.

Kewenangan Notaris Melakukan Pekerjaan di Luar Wilayah Jabatan

The purpose of this research is to examine and analyze the authority of Notaries to carry out ork outside the region, including elements of unfair business competition for Notaries. and to review and analyze the authority of the Notary Supervisory Board regarding violations of unfair business competition for Notaries. Meanwhile, the research method used is Normative legal research, namely a method that uses primary legal material sources in the form of statutory regulations, legal theories and expert opinions, to analyze and draw conclusions about the problems used to test and study legal materials, hile the research results are obtained It is known that this unhealthy competition itself is related to Notaries ho carry out positions outside their area of office, such as ratifying deeds of establishment of business entities and legal entities, ratifying an agreement, stipulating an agreement. So the correlation is ith unhealthy business competition according to the provisions of Law Number 5 of 1999 concerning Prohibition of Monopolistic Practices and Unfair Business Competition, namely Article 17, and related to the authority of the Notary Supervisory Council hich carries out supervision, inspection and imposes sanctions on Notaries, and at every level The Notary Supervisory Council consists of the Regional Supervisory Council (MPD), Regional Supervisory Council (MPW); and the Central Supervisory Council (MPP), so that for violations of unfair business competition, efforts to enforce the Notary's code of ethics, namely based on Article 85 of Law Number 30 of 2004 concerning the Position of Notaries by placing a verbal arning in the first order of giving sanctions, is a arning to notary from the Supervisory Council hich if not fulfilled is followed up ith ritten sanctions. If this sanction is not complied ith by the notary concerned, subsequent sanctions can be imposed in stages.

Analisis Efektifitas Pengelolaan dan Sistem Pengendalian Piutang pada Koperasi Makmur Mandiri di Rengasdengklok

Cooperatives, as business entities, are always encouraged to play an active role in providing credit services needed by the community. By providing credit to small and medium businesses, it is hoped that this sector can improve the quality of its activities. This research aims to test and analyze the effectiveness of the Receivables Management and Control System at the Makmur Mandiri Cooperative in Rengasdengklok. The research method used is descriptive with a qualitative approach, with data collection techniques in the form of interviews, observation and documentation. The analytical methods used include analysis of Receivable Turn Over (RTO), Average Collection Period (ACP), Arrears Ratio, Collection Ratio, as well as evaluation of the cooperative control system. The research results show that internal control of receivables at the Makmur Mandiri Cooperative has been implemented in accordance with COSO standards. Although providing credit to cooperatives from 2018 to 2022 is considered quite effective, it still fluctuates every year due to the significant impact of Covid-19 which causes economic uncertainty, resulting in many cooperative members experiencing delays in paying loans at maturity.

ACTUAL ISSUES OF REPRODUCTION OF FIXED ASSETS OF DOMESTIC ENTERPRISES

The article touches upon topical issues of reproduction of fixed assets of domestic enterprises in terms of their accounting, audit and strategic aspects of management. The study emphasises the necessity of constant renewal of fixed assets to ensure competitiveness, increase of labour productivity and quality of products. The main purpose of the study is to identify the key problems of managing the reproduction of fixed assets and formulate ways to solve them. To achieve the research objective, the methods of analysis and synthesis, comparative analysis and empirical methods were used. The paper emphasises the importance of improving accounting and auditing, considers the concepts of physical and moral wear and tear, as well as depreciation of fixed assets. It is determined that improving the depreciation policy is an important factor in increasing the investment activity of business entities. It is substantiated that internal audit plays an important role in providing reliable information on the process of reproduction of fixed assets, which contributes to the effective management of enterprise resources. The author defines the tasks of internal audit, including verification of the correctness of recognition and assessment of fixed assets restoration costs, reliability of information on depreciation charges, depreciation and residual value of fixed assets, control over accounting of lease transactions and transactions with investment property. The publication also discusses the strategic aspects of fixed assets reproduction, emphasising the importance of an innovative approach to improving the competitiveness of enterprises. It is noted that the implementation of innovative reproduction requires an integrated approach, including the construction of a mechanism that ensures the orientation of the market and the macroeconomic model of management to innovative forms of reproduction of fixed capital. The article pays special attention to the problems of financing innovative projects and cooperative technological chains. The article concludes by emphasising the need to form a comprehensive mechanism at the macro level, focused on the priority reproduction of fixed asset systems using the latest technologies. The paper emphasises the importance of creating a unified system of innovation and investment activities of enterprises, taking into account the interests of all participants. It stresses the expediency of using both market and non-market incentives for the reproduction of fixed assets, which will facilitate the production of competitive products and ensure the sustainable development of enterprises in the market.

Analisis Kesiapan UMKM dalam Implementasikan SAK EMKM: Studi Kasus UMKM Mitra Alfamart di Karawang

The development of MSMEs is very important for the progress of the Indonesian economy, however, MSMEs face several obstacles in their development, such as not having employees who are experts in their fields and lack of knowledge about how to make financial reporting in accordance with applicable standards (SAK EMKM). The purpose of this study is to determine whether Alfamart's partner MSMEs in Karawang are aware of the issuance of SAK EMKM, have adequate human resources, accrual basis accounting recording system, and whether they have adopted the concept of a business entity. Six business actors who work with Alfamart partners are the subjects of observation, interviews, and documentation in this study, which uses descriptive qualitative research methodology. The data analysis method developed by miles and huberman is data collection, data reduction, data presentation and conclusion drawing. Six different informants were used in source triagulation used for data validity testing. The results of the study state that the majority of business actors who work with alfamart partners are not ready to implement SAK EMKM. This is due to the lack of understanding in the accounting recording system in order to make financial records based on SAK EMKM and not knowing the issuance of SAK EMKM, not having adequate human resources, the accounting recording system applied is still on a cash basis not accrual basis and adopts the concept of a business entity.

Grounds for application of criminal law measures to legal entities - a critical look

The article highlights the problem of regulatory regulation in the current Criminal Code of Ukraine, as well as in its draft, of the grounds for applying criminal law measures (criminal law remedies) to a legal entity. The analysis of the scientific literature has shown that scholars, as well as the drafters of the Criminal Code of Ukraine, have not identified the criteria for selecting those criminal offenses which are the basis for applying criminal law measures to a legal entity if committed by an authorized person on behalf of and/or in the interests of a legal entity. The author proposes a number of conclusions necessary to improve the grounds for application of criminal law measures against legal entities. The grounds for application of such measures are of a regulatory and definitional nature, since they are provided for in the norm of regulatory (part 1) and definitional (note to the article) nature, and the application of the relevant components should be carried out as a whole and together. The grounds for application of criminal law measures are provided in six separate paragraphs. The substantive part of the grounds contained in paragraphs 1, 3-6 of Part 1 of Article 96-3 of the CC contains different components: actions on behalf of and in the interests of a legal entity (paragraphs 1, 4-6) and actions on behalf of a legal entity (paragraph 3). In the first case, it is necessary to establish the mandatory presence of the above components. The presence of a logical contradiction in clause 2 of part 2 of Article 96-3 of the CC, which provides for the failure to ensure the fulfillment of the obligations imposed on the authorized person by law or the constituent documents of the legal entity to take measures to prevent corruption, and the commission of non-corruption criminal offenses by subordinates under Articles 209 and 306 of the CC. There are no criteria for determining the list of criminal offenses for which the authorized person may apply criminal law measures to a legal entity. The author suggests that the main criterion for compiling the list of such criminal offenses should be the need for Ukraine to fulfill international treaties ratified by the Verkhovna Rada of Ukraine.

Тенденції розвитку законодавства та доктрини приватного права про підприємницькі юридичні особи

The scientific article raises the question of outlining the direction of development of civil and corporate legislation of Ukraine regarding legal entities in general and business, in particular. The definition of legal forms of legal entities in the light of the recodification of the Civil Code of Ukraine. The author of the article supports the idea laid down in the Concept of updating the Civil Code of Ukraine in the part that the legal regulation of organizational and legal forms should be developed in the direction of a closed list of organizational and legal forms of legal entities– societies and institutions. The need to systematize those legal entities that are part of the legal form of «institution» is emphasized, because institutions, funds, and individual legal entities of public law operating in the legal form of the institution differ in their legal status and are not sufficiently regulated today. It is concluded that it is necessary to strengthen the role of the Civil Code of Ukraine in determining the legal status of legal entities of public law by enshrining in the Code norms that would indicate the fundamental nature of the provisions of private law in regulating the organizational and legal forms of legal entities of public law. It is noted that the basis of understanding the concept of an entrepreneurial legal entity are two criteria: activities for profit and its subsequent distribution between participants; the emergence of the founders of a special type of property and personal rights, which are called corporate rights. It is indicated on the need to distinguish between corporate and membership legal relations arising in entrepreneurial and non-entrepreneurial societies. In the article, due to the application of the criterion of «degree of completeness of rights», it was concluded that there are no grounds for identifying membership and corporate legal relations. The content of membership rights in non-entrepreneurial societies is non-property rights, that is, one of the elements of the corporate rights of participants in entrepreneurial societies. Certain property interests, if any, arise in non-entrepreneurial societies, as a general rule, fit into the design «not to get more than invested». It also emphasized the need to improve Art. 961 of the Civil Code of Ukraine regarding the definition of corporate rights, the need to determine the degree of detail of regulation of entrepreneurial legal entities at the level of the Civil Code of Ukraine, in particular in terms of returning to the structure of the Civil Code of Ukraine the norms on joint-stock companies and limited and additional liability companies.

Особливості правового статусу банків як юридичних осіб

The article describes the peculiarities of banks’ legal personality and considers approaches to the universal and special legal capacity of banks as legal entities. It also argues the expediency of using the dynamic theory for determining banks’ legal capacity and the application of special legal ability of banks. The analysis provided in the article is based on the approach according to which the legal ability of legal entities that in the future must obtain permission (permit, license, registration or authorization) for the right to conduct certain types of activities arises in two stages. First, a legal entity receives a minimum universal civil legal ability from the moment of its state registration to the extent necessary for its functioning as a legal entity. The second stage is obtaining a banking license by a bank, which is actually obtaining a special legal capacity. The article analyses all banks’ services (banking services, other financial services, as well as non-financial services provided by the banks), the provision of which requires a special legal capacity. It is argued that special legal ability of the bank provides for the ability to have rights and bear responsibilities necessary for the provision of banking services. A banking service on raising funds and refundable investment metals, in contrast to such raising by other financial institutions, should be considered raising to a bank account. Banking services on opening bank accounts provides for a unique feature of banks - their systemic technological nature to ensure monetary settlements between banks and bank clients. It is suggested to introduce in the legislation the provision that not only the opening of bank accounts should be considered a banking service, but also the provision of settlements between parties which have bank accounts. It is argued that the bank is a unique universal financial institution not so much because of the list of services itself, most of which can be provided by other financial institutions, but because it can provide these services in combination with other services (in complex way). It is indicated that the peculiarity of the legal capacity of the bank as a legal entity lies in introducing a two-tier governance system only with a collegial executive body and tighter requirements in regard to the quality of academic and professional background of members of such governing bodies.

Application of criminal law measures as a legal institution

The article highlights the issues of application of criminal law measures as an independent regulatory and legal institution which has a cross-sectoral nature. This institute is complex, since it includes two sub-institutes – criminal law and criminal procedure, and is characterized by its subject matter and method of legal regulation, and is intended to regulate social relations which arose in connection with the introduction in Ukraine of the institute of quasi-criminal liability of legal entities for the fulfillment of Ukraine’s international obligations. The author suggests that a regulatory legal institution should be set out in a standardized manner in various legal acts. Unlike the criminal law sub-institution of application of criminal law measures, criminal procedural rules are «scattered» throughout the text of the Code of Criminal Procedure of Ukraine, which impedes the effective application of the relevant rules. The analysis of the few verdicts that have imposed criminal legal measures on legal entities indicates that, given both the normative shortcomings in the presentation of criminal procedural rules of the institution of application of criminal legal measures and the actual lack of training of interested parties (investigators, prosecutors, judges, lawyers) in specialized educational institutions, this leads to shortcomings in law enforcement and the actual ineffectiveness of the institution as a whole. The author finds that when applying criminal law measures to a legal entity, courts made the following mistakes: they did so independently, without following the procedure for initiating proceedings against a legal entity regulated by criminal procedure legislation; in criminal proceedings against an individual, they approved a plea agreement with a criminal law measure against a legal entity when it was prohibited to do so. The author proposes to conduct specialized training on criminal law and criminal procedural features of quasi-criminal liability of legal entities in Ukraine for investigators, prosecutors, attorneys and judges.

Правовий статус страховика як учасника договірних страхових відносин

Despite the regulation of insurance relations by Ukrainian legislation, due attention from both scientists and legislators requires the issue of improving the legal status of participants in insurance relations, determining their place in such relations in order to effectively protect their rights and interests. The purpose of the article is to study the legal status of the insurer as a participant in insurance contractual relations, analyze existing approaches to its determination, establish the features of the insurer's legal personality and provide proposals for further improvement of legislation in this area. A characteristic feature of an insurance contract as an independent type of civil legal obligations within the group of contracts for the provision of services is that the conclusion of insurance contracts is directly the subject of activity of specially authorized participants in civil relations – insurance organizations (insurers). It has been established that the insurer, as a participant in insurance contractual relations, is a legal entity that, being specially created to provide insurance services and having received a license for this in the prescribed manner, undertakes the obligation, in accordance with the terms of the contract or an indication of the law, to provide insurance to the insured for a certain fee, to carry out an insurance payment (insurance compensation) to the insured or beneficiary as a result of the occurrence of a certain event (insured event). In insurance contractual relations, the insurer can only have a legal entity on its side, which is empowered to carry out insurance activities only after receiving a special permit (license), which indicates that legal entities - insurers have special legal personality. An insurance organization is endowed with the general legal capacity of a legal entity with a special scope of legal capacity as a financial institution. Attention is drawn to the fact that a significant factor in the modernization of the civil legislation of Ukraine today is the global trend towards unification and harmonization of private law regulation, the formation of optimal legal norms for many areas of private law relations, including insurance. In this regard, the need is justified to determine at the legislative level the requirements for the insurer when it carries out certain types of compulsory insurance, which have their own specifics and provide for the creation of increased guarantees of protection for those persons who, due to objective circumstances, are exposed to increased risk and the extension of insurance protection to cases possible violation of public interests by the method of guaranteeing receipt of insurance payment (insurance compensation). It is concluded that the recodification of the civil legislation of Ukraine opens up prospects for a qualitative update of the legal regulation of insurance contractual relations and will contribute to the development of the provision of insurance services, strengthening of legal institutions in the field of insurance, raising the standards of providing insurance services and ensuring adequate protection of the rights of participants in insurance relations

Органи непідприємницьких юридичних осіб приватного права: становлення та розвиток корпоративного управління в умовах євроінтеграції

The purpose of the article is the formation of a unified civil approach to the organs of non-entrepreneurial legal entities under private law, in particular, in the aspect of the formation and development of corporate governance in the conditions of European integration. The development of scientific views on the management of non-entrepreneurial societies should be carried out in accordance with two factors: 1) proper legal regulation in accordance with the actual relations in these societies; 2) taking into account the experience accumulated with the development of corporate law. The absence of membership in the organization does not necessarily imply sole decision-making in a legal entity, because both in a society and in a foundation, the possibility of forming collegial management organs is established by law. The collective management procedure is considered as corporate governance. In the EU acquis, we observe a tendency towards the mandatory formation of at least two governing bodies: with the help of one, the will is formed (although in fact it is a body whose powers are limited only by law), and with the help of the other, the will of a legal entity is expressed. The analysis of the development of the EU acquis regarding the statuses of EEIG and SCE allows us to draw a conclusion about the transition from collective (democratic) governance to professional, the formation of differentiated organs that have competence in certain areas of activity of a legal entity. The question of the formation of corporate norms, in particular by the bodies of non-entrepreneurial legal entities, as well as the implementation of non-legal prescriptions, including within “umbrella” organizations, deserve separate areas of research. The names of governance organs are formed in accordance with the practice of legal entities in certain areas. We are following the legislative trend of moving away from the need to form mandatory additional organs that operate between meetings of higher organs