Changes In Current Legislation Research Articles

Assessment of liposuction cannulas' interior: insights from visual inspection using a borescope

Introduction: Alterations in liposuction cannulas compromise their use and patient safety in healthcare services. Aim: to evaluate the interior of liposuction cannulas through visual inspection aided by a borescope. Design: this is a descriptive, quantitative study conducted at a materials and sterilization center of a public hospital in Minas Gerais, Brazil, from October 2023 to January 2024. Liposuction cannulas were randomly selected, chosen systematically. Visual inspection assisted by a borescope was conducted, and the data were recorded in a semi-structured instrument, analyzed using descriptive statistics. Results: Liposuction cannulas of sizes 3.0 mm and 4.0 mm were evaluated with equal frequency, as they are reusable devices without control regarding the number of sterilizations they have undergone since acquisition. The majority exhibited alterations detected through the borescope (66.7%), with notable occurrences of oxidation, stains, and/or discoloration (60.0%), residues or debris (33.3%), and grooves (25.0%). Implications: Tracking of liposuction cannulas identified alterations that compromise their usage, observed with the assistance of a borescope. The findings call for changes in current legislation within sterilization centers due to the absence of indication of this equipment as mandatory for aiding visual inspection.

Reimagining the Requirements for Civil Servants: Harnessing Creativity for Social Impact and Institutional Renewal in Public Law

This article analyzes some changes in current legislation regarding the stipulation of requirements for state civil servants, particularly in response to extraordinary circumstances. This article seeks to identify emerging trends in revitalizing public law institutions and assesses the importance of creativity in shaping the personal and professional potential of civil servants. The author underscores the critical role of creative abilities within the public administration system, highlighting their impact on the effectiveness of achieving management objectives. However, creativity in public law should not be perceived as unlimited freedom of action; rather, it must be exercised within the confines of established rules and procedures. Thus, a delicate balance between creativity and legal compliance is required.

Основные проблемы конституционно-правового механизма исполнения решений Конституционного Суда РФ и пути их разрешения

The article examines the current constitutional and legal mechanism for executing decisions of the Constitutional Court of the Russian Federation. The author draws attention to two main areas that require careful study and understanding: 1) changes in current legislation and other regulations, 2) execution (accounting) of decisions of the Constitutional Court in law enforcement practice. The author points out serious shortcomings of the constitutional and legal mechanism for the execution of decisions of the Constitutional Court of the Russian Federation at the regional level, the lack of a real opportunity to influence the federal legislator and serious problems arising at the level of execution of decisions of the Constitutional Court of the Russian Federation in the law enforcement sphere.

Assessing the environmental fate of rAAV in activated sludge and water: Implications for environmental risk assessments and GMO regulatory frameworks

During the past +20 years, recombinant adeno-associated virus (rAAV) vectors have emerged as the primary vehicle of choice for in vivo gene therapy. rAAV vectors are classified as genetically modified organisms (GMOs), therefore specific biosafety laws apply regarding their use. Environmental agencies participating in the review of clinical trial applications involving viral-based gene therapies (eg based on AAV) focus among other phenomena especially on shedding, a mechanism by which rAAV vectors exit a patient's body and enter the natural environment. For example, following patient use, shed viral particles excreted in urine and feces enter the wastewater treatment facility (WWTF) and subsequently may be released into the natural environment through wastewater effluent discharges. Based on basic molecular biology, it is generally assumed by the scientific community that shed rAAV particles will undergo degradation during the wastewater treatment process. However, despite their importance and increase in use during the last few decades, actual data to support our understanding of the environmental fate of shed rAAV vector particles is unavailable. Data to support this assumption would greatly enhance our knowledge and understanding of degradation kinetics associated with rAAV in the environment. Such data would also provide strong scientific support for changes in current legislation regarding the medicinal use of GMOs. Therefore, the goal of this research was to conduct laboratory experiments to assess the actual environmental fate of rAAV virions.In this study the stability of 4 different rAAV vectors (based on wildtype (wt) AAV serotypes 2,3,6,9) was assessed during incubation in activated sludge (containing live microorganisms). This setting corresponds to conditions as encountered in WWTFs, and has been used in order to assess rAAV fate under environmentally relevant conditions, to gain a better understanding of the general environmental risk posed by shed rAAV particles. The amount of detectable virions in the supernatant, as measured by sensitive and specific qPCR, rapidly decreased within hours and continued to decline, reaching the lower limit of quantitation prior to or by study termination on day 7. Furthermore, a half-life of approximately 7 days for rAAV virions was determined under abiotic conditions, during a room temperature incubation experiment of rAAV vectors in water in the absence of any microbiota or sludge.The findings from this study provide the first insight of its kind into the actual environmental fate of shed rAAV particles, and help the community to better understand the potential impact of rAAVs on the environment. It has become evident now that shed particles are not equipped to remain stable and/or soluble once entering a typical WWTF and therefore do not pose a threat to the natural environment. These findings support a data-driven approach towards a simplified, risk-based regulation of medicinal GMOs in the EU and other regions.

Information System Assessment of the Creditworthiness of an Individual

Nowadays enterprise information systems of banks provide modules for calculating creditworthiness of the business. Such systems are complex and it is difficult to maintain and develop them. Moreover, it requires the involvement of large teams. In addition, systems are complicated to change and update in accordance with changes in current legislation. From another point of view, demand for consumer loans is high, and creating a separate module for calculating the creditworthiness of an individual is appropriate in case of increasing the adaptability to changes and updates of the system. Calculating the creditworthiness of an individual is relevant not only for the banking system, but also for other spheres such as logistics and marketing.The work describes the created information system for calculating the creditworthiness of an individual, which calculates the class of the borrower based on data from credit history, credit rating, quality characteristics, financial indicators of the person and characteristics of the credit transaction.The use of the Asp.Net Core platform and the Vue.js framework to build a software module that can be used both independently and easily integrated into other corporate systems is demonstrated.In this work the major steps of designing and developing the system are described.

Ринок банківських послуг з позиції сучасної науки і законодавства

Curricula for the speciality 072 “Finance, banking, insurance and the stock market” must be regularly updated to cover changes in current legislation and reflect the transformations of the ever-evolving banking services market. This process directly affects the quality of educational training of students – future specialists and, therefore, should be the focus of attention of scientists and educators. The article aims to reveal and improve the essence of the concept of the “market of banking services” and formulation of the generalized concept of the “market of banking services and banking metals”, considering the realities of today and legislative changes in the banking sphere. The methodological basis of the research is a systematic approach using comparative analysis, induction, deduction and generalization. The article is conditionally divided into three parts: in the first part, a review of the legislation on the definition of banking services was carried out; the second part is devoted to the analysis of banking services market participants; in the last part, a critical review of the approaches of other researchers was carried out, and new definitions of basic concepts were proposed. It was found that legislative changes regarding the composition of participants and the structure of the banking services market of Ukraine have not been fully covered and considered in the professional literature. Systematized and expanded the range of participants in the market of banking services of Ukraine, taking into account the realities of today. According to the text of the General Agreement on Trade in Services, the list of banking services is provided, and the need for implementation into Ukrainian banking legislation was argued. The definition of the concept of “banking services market” was proposed, which takes into account the behaviour and interaction of sellers and buyers of banking services, other market participants, demand and supply for banking services and metals, bank money, pricing through interest rates and commissions for carrying out banking operations.

КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ ВИКОРИСТАННЯ REGTECH-ТЕХНОЛОГІЙ У РЕГУЛЮВАННІ ПРОЦЕСІВ ЦИФРОВІЗАЦІЇ ФІНАНСОВИХ УСТАНОВ

Digitization of the financial services market leads to increased interest of the regulator in the use of innovative digital technologies (cloud computing, blockchain, big data, artificial intelligence, ma-chine learning, etc.) in its activities. RegTech (regulatory technologies) offers significant advantages to organizations in terms of optimizing compliance processes and managing regulatory risks, helps moni-tor and timely take into account changes in current legislation. The main prerequisites for the emergence and development of such technologies are the constant complication of the regulatory field, its high dynamism, as well as the active dissemination of the achievements of scientific and technical progress. The purpose of the article is to analyze the key modern trends in the regulation of the activities of finan-cial institutions in the field of information technology implementation. The conducted research made it possible to single out the following trends: increased attention to data privacy and security; strengthen-ing cybersecurity requirements for financial institutions to protect against data leaks and cyber attacks; development by regulators of a regulatory framework for the regulation of cryptocurrencies and digital assets; research by regulators of ways to manage algorithms of artificial intelligence and machine learn-ing in the work of financial institutions; development by the regulator of recommendations and instruc-tions on the use of cloud computing; introduction of regulatory sandbox regimes in territories for testing new digital financial services in a controlled regulatory environment; ensuring consistent supervision of global financial institutions; deepening of requirements for the protection of consumer rights, etc. The authors come to the conclusion that despite some problems and difficulties in the introduction and use of regulatory technologies, they remain quite relevant and are in high demand on the market. Among the primary tasks facing developers of RegTech solutions, it is worth highlighting the solution to the problems of protecting the confidential data of clients of financial institutions, as well as increasing the transparency of their activities

The Approach to Fire Safety in the Curriculum Map-Matrix of Engineering Courses at a Federal University According to The Parameters of law 13.425: a Systematic Review

Objective: the aim of this study is to analyze how and how often the fire protection approach is included in the curriculum of engineering courses. Theoretical reference: fire protection has gained the spotlight, in large part, as a result of some disasters that have occurred in recent years. The subject has evolved and gained considerable prominence, thus requiring changes in current legislation, as well as the formulation of new Standards and Laws, capable of mitigating the risk of fire occurrence. It is necessary to understand the role of the future engineer on the fire protection policy, to avoid possible fire occurrences in institutions. So, several studies from literature about fire have been used to a theorical basis of this research. Methodology: a systematic literature review whit Prism protocol have been used to a review literature. The databases used and selected for this study was Google Academic, Scielo and Eric was carried out in a quantitative analysis. Secondly, in a qualitative analysis, a case study was carried out, starting with an investigation of the curriculum of nine engineering courses at a Brazilian university, to verify the consistency of the fire protection approach and compliance with the “Kiss Law” in the courses studied. Results and conclusion: the results indicate a certain insufficiency of disciplines when analyzing the curricular matrices of each course. In most cases, the adoption of contents or disciplines that address the topic present fire protection generically and inconsistently. It is concluded that there is still a lack of knowledge about the relevance of the topic and effective non-compliance with legislation on the subject. There is, therefore, a need for implementation measures in the learning topics of engineering curricula. Originality/ value: There are few studies on fire protection in the school environment. So, the originality of this study is in analyzing how engineering schools are implementing fire protection legislation and how this practice is effective for collective safety.

ПРОБЛЕМИ ЗАХИСТУ ПРАВ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В ГОСПОДАРСЬКИХ СУДАХ УКРАЇНИ

Judicial protection of the rights of economic entities is important among other forms of protection. The protection of the rights of economic entities can be considered in two ways: as the protection of the right that is exercised and implemented and the protection of the right that is violated with the use of means to restore it. Classically, the protection of rights is considered as a fact of protection of the rights of the violated. The main legislative act in the field of management is the Commercial Code of Ukraine, which enshrines the fundamental guarantees and ways to protect the rights and interests of economic entities. The Commercial Procedure Code of Ukraine has established a mechanism for reviewing a claim, application or complaint with a request to restore the violated / disputed right. The right to judicial protection corresponds to the obligation of the state to create a system of justice that will undoubtedly resolve complex, diverse and numerous court disputes, without violating judicial competence, and will ensure qualified judicial proceedings. In order to optimize the process of consideration of commercial disputes on the protection of the rights and legitimate interests of business entities, the article examines the problems that arise during the protection of the rights and legitimate interests of economic entities in commercial courts of Ukraine. The role of commercial courts in protecting the rights and legitimate interests of these entities has been studied. It should be noted that the urgency of this problem has been acute since Ukraine's independence, as regular changes in current legislation on the judiciary provide more and more topics for controversy not only between scholars but also practitioners. Ukrainian legislation in the field of economic relations not only contains many inconsistencies and contradictions, but also has significant shortcomings. The main factor that violates the stability in the field of protection of economic relations is the adoption of legislative acts that conflict with the Constitution of Ukraine and laws that were adopted earlier. The protection of the rights of economic entities in commercial courts takes place only with the personal participation of entities that have been granted the appropriate legal personality. The possibility of reviewing court decisions in appellate instances is guaranteed by the Constitution of Ukraine.

PROVISION OF THE INFORMATION FUNCTION OF AGRICULTURAL BUSINESS MANAGEMENT IN CONDITIONS OF MARTIAL LAW: FEATURES OF ACCOUNTING AND AUDITING

The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function in conditions of martial law. The main problems of doing business, which are a consequence of Russia’s military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of agrarian business management in conditions of martial law. The expediency of liberalization of requirements for primary accounting for the period of a special period is substantiated, which will allow adaptation of the documentation system to the specifics of the organization of business processes in conditions of martial law. The main changes in the organization of labor relations and accounting for payments to employees are identified. The procedure for taxation of charitable assistance taking into account changes in current legislation, the procedure for assessing charitable assistance and the method of accounting for its provision and receipt are proposed. The procedure for providing state aid to small and medium-sized agricultural producers through the compensation of interest rates on loans has been studied, and the method of accounting for such aid has been proposed. The property of enterprises, which is due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or due to other negative factors of the war, is singled out as a specific object of accounting that has lost its usefulness. It is concluded that the procedure for determining the amount of expected return on assets and losses from impairment, given in NP (S) BU №28, cannot be used in case of destruction of property (full or partial) and as a result of other negative factors of the war. Such an assessment procedure should be determined by the state centrally, taking into account current losses and losses from lost profits in the future. The order of accounting of losses of usefulness of such property is offered. Possibilities of tax management of agricultural enterprises to change the system of business taxation under martial law have been studied. Methodical methods of reflection in the accounting of calculations for the single tax of payers of the 3rd group are offered.

Legal Status of the Business Entities in Ukraine in the Context of Changes in Current Legislation

This study is relevant since currently, Ukraine undergoes the reformation and revision of private legislation, considering the European vector of development of the state. The problems of improving the status of legal entities as business entities were also considered. Therefore, the purpose of this study is to examine the legal status of business entities in Ukraine in terms of changes in legislation and to develop on its basis the original view of this issue. In accordance with the purpose of the study, the following methods are used: historical, systems analysis, generalisation, comparative and functional methods of scientific knowledge. The reform of civil legislation is under study and its necessity in the area of solving problematic issues of legal regulation of business entities in Ukraine was determined. It was stated that civil law eliminates the full liability of full members for the obligations of a general partnership. Ways to improve the legal mechanisms for regulating relations with the involvement of business entities and their participants were investigated. Moreover, the paper provides recommendations for amendments to the legislation to address the issues identified in the study. Provisions and conclusions of the study can be used in the preparation of relevant textbooks, manuals, and comments on regulations governing the status of the business entity and in the activities of such entities to address certain issues regarding their status.

ІНФОРМАЦІЙНО-ПРАВОВА СКЛАДОВА ДІЯЛЬНОСТІ ОРГАНІВ НАЦІОНАЛЬНОЇ ПОЛІЦІЇ УКРАЇНИ: ПОРІВНЯЛЬНИЙ АСПЕКТ

Information support of structural units of law enforcement agencies in current rapid development, changes in current legislation of Ukraine and modern globalization processes is one of the main factors and aspects of the proper functioning of the system as a holistic phenomenon. The existence of an extensive structure of information distribution and rules of use and disposal makes it necessary for proper doctrinal, legislative and practical settlement of this issue, as it affects not only the quality of local government, but also matters of national importance. Thus, the European Court of Human Rights has repeatedly noted the concept of privacy encompasses the physical and psychological integrity of the individual. Therefore, it may include various aspects of the physical and social self-identification of a person, which is a good reason to believe that real access to confidential information about individuals law enforcement agencies have an objective obligation and a single procedure for maintaining confidential information - no, that is urgent issues and problems in the development of modern society.

On some theoretical issues of classification of payment systems

Problem setting. The author’s vision of ways to solve the problem of classification of payment systems in the new political and socio-economic conditions is presented in the article. The need to rethink the concept of “payment system” in connection with changes in current legislation of Ukraine, which in this context makes the category of “payment transactions” instead of “transfer of funds”, as before. It is emphasized that such an innovation expands the concept of “payment system” in a broader sense, which requires additional scientific research. Analysis of recent researches and publications. The question of the classification of payment systems has been repeatedly addressed by both domestic and foreign scientists and practical workers. For domestic science and practice, there is a need for critical understanding of existing views on the classification of payment systems, which is caused by the processes of adaptation of national legislation to the EU acquis in accordance with the provisions 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 [9], in particular, in connection with the adoption of the Law of Ukraine “On Payment Services” dated June 30, 2021 № 1591-IX [10]. Such changes in the current legislation of Ukraine have not yet been properly reflected in publications on financial and legal topics and lead to further scientific searches in this area. Target of research is to update existing approaches to the classification of payment systems to improve the legal regulation of financial relations in new economic and socio-political conditions. Article’s main body. The understanding of the term “classification” is clarified, because in the practice of research in general theory of law and branch of legal sciences, it is often used without indicating its clear meaningful understanding or such a view may have significant differences. It is noted that although for legal science classification is a traditional and widely used method of scientific research, at the same time, there is a need for a clearer idea of such a means of scientific knowledge and overcoming terminological inconsistencies. Attention is drawn to the need to compare the concept of “classification” with such related categories as typology, systematization, modeling, clustering, cataloging, periodization, etc. Conclusions and prospects for the development. The view is maintained that to classify means to divide objects, phenomena or concepts into classes, groups, etc. according to common features, properties, criteria. It is emphasized that most of the criteria for the classification of payment systems are conditionally legal and reflect their respective organizational, functional or technical and technological features. In this context, the opinion is expressed that the legal criteria for classification should be considered only those that directly have the appropriate legal significance, determine the content in the areas of legal regulation of the organization and functioning of payment systems. It is proposed to distinguish between regulated and unregulated payment systems on such a legal basis as state legitimacy.

METHODS OF OBTAINING AND USING QUALITY DATA IN THE PRACTICE OF URBAN PLANNING

This article uses the term “spatial knowledge” to describe methods aimed at obtaining qualitative data on urban space. The study examines the coexistence of formal planning with informal planning practices. This coexistence takes place in the context of changes in current legislation and the growing influence of local communities in urban development planning. This paper describes certain methods for analyzing the "spatial practices" of the local community and examples of interaction between municipal authorities and NGOs. Communication between governmental and non-governmental planning agents explicitly or implicitly influences urban development by gradually transforming the "rational model" that defined planners as neutral analysts. Approbation of methods for obtaining quality data on urban space took place during various workshops at the All-Ukrainian festival "Cities of Ukraine" in Dnipro from 2016 to 2020. Thus, to analyze the manifestations of spatial tactics of citizens, the method of mapping places of artistic action was used. In combination with the method of mapping urban areas with limited access, it provides data on the nature of use (or restrictions on use) of common space. The analysis of property rights with an assessment of developers’ (or tenants’) intentions regarding the main and adjacent land plots was conducted using the mixed methodology. First of all, open sources (cadastral maps) were analyzed to determine the owners of plots. The data obtained were supplemented by information from the town-planning councils where intentions to develop specific sites were stated in the form of various projects. Subsequently, the method of implicit property rights analysis was used in the development concept of the Naberezhna Peremohy area in Dnipro. In general, all these city workshops, as well as practical planning performed in cooperation with a local architectural workshop, are relevant to the inclusion of informal practices in urban development planning. The transformation of the "rational model" of spatial planning requires using not only quantitative but also qualitative data of the place. Characterization of spatial tactics of citizens, identification of places of joint action with the definition of "urban voids" and identification of the main "actors" of spatial development contribute to the effectiveness of planning proposals.

TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION

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.

Consideration of Disputes in the Field of Motor Third-Party Liability Insurance

Motor third-party liability insurance is one of the most common and complex insurance disputes. This is due to the high level of conflict in the MTPL insurance sphere, as well as frequent changes in current legislation. The purpose of this article is to analyze the practice of applying the most ambiguous provisions of the legislation on MTPL insurance. The tasks are: consideration of the positions of the courts on the application of provisions on MTPL insurance policies; on insurance payments; on pre-trial dispute settlement. The main method in the article is the concrete sociological method. As a result, it is concluded that the Supreme Court of the Russian Federation is actively working to clarify the application of the rules of substantive and procedural law in order to ensure a balance of interests of all participants in the legal relations under consideration.

LAW IN DIGITAL REALITY

LAW IN DIGITAL REALITY

ТРАНСФОРМАЦІЯ АНТИКРИЗОВОГО УПРАВЛІННЯ ПІДПРИЄМСТВ ВІДПОВІДНО ДО КОДЕКСУ УКРАЇНИ З ПРОЦЕДУР БАНКРУТСТВА

Anti-crisis management of Ukrainian enterprises takes place in difficult institutional conditions, which is confirmed by international experts and analytical studies of the World Bank Group. It is determined that Ukraine’s indicators are several times lower than those indicators in OECD high-income countries and European countries (Doing Business 2020). The purpose of the study is to substantiate the theoretical and methodological foundations of crisis management and develop practical recommendations for the transformation of crisis management in accordance with the provisions of the Code of Ukraine on bankruptcy procedures. Approaches to the selection of types of crisis management are generalized. The types of crisis management that have been transformed under the influence of the Code of Ukraine on bankruptcy procedures are identified. The Code of Ukraine on bankruptcy procedures defines the features of anti-crisis management of the enterprise in the event of a crisis. Thus, changes in current legislation lead to the need to transform crisis management and take into account changes in the basic provisions of the legal support of business. The Code of Ukraine on bankruptcy procedures determines the possibility of reorganization before the opening of bankruptcy proceedings and court proceedings (disposal of property, reorganization and liquidation). The Law of Ukraine “On restoring the debtor’s solvency or declaring him bankrupt” and the Code of Ukraine on bankruptcy procedures are generalized and the existence of changes in the current legislation that produce a change in anti-crisis management of the enterprise is determined. The process of reorganization requires special attention and study before the opening of bankruptcy proceedings, when the management of the enterprise is obliged to: inform the founders about the presence of signs of bankruptcy; to hold a meeting of the founders and ensure the decision on reorganization; develop a remediation plan and liquidation analysis; convene a meeting of creditors and also submit to the commercial court the approved reorganization plan for approval. The scheme of sequence of carrying out of reorganization before opening of proceedings in bankruptcy case is constructed.

ПРОБЛЕМНІ ПИТАННЯ ОБЛІКУ НЕОБОРОТНИХ АКТИВІВ У ДЕРЖАВНОМУ СЕКТОРІ

The article is devoted to the problems of determining the degree of compliance of accounting of non-current assets with the requirements of national accounting standards in the public sector, as well as the search for general approaches to improving the accounting of non-current assets. The subject of the study is the theoretical foundations and practical proposals for identifying problematic issues of accounting for non-current assets and ways to solve these problems for the adaptation of accounting to the requirements of national accounting standards in the public sector. The purpose of the article is to highlight the problems of accounting for noncurrent assets, substantiation of proposals for solving these problems in terms of adaptation to changes in current legislation. The methodological basis of the article are general scientific (dialectical, historical, monographic, system-structural), special accounting (double entry, accounting, balance) research methods. The methodological bases of accounting for non-current assets according to national standards for the public sector are considered, in particular, attention is focused on such key categories as fixed assets and low-value non-current tangible assets. The study identified some problematic issues of accounting for non-current assets: definition of non-current assets, depreciation and amortization as economic categories in the public sector, valuation of objects at initial recognition and subsequently reflected in accounting. According to the results of the study, the differences that arise when accounting for fixed assets and lowvalue non-current tangible assets are formulated. The article summarizes the results of a study on the theoretical and methodological foundations of accounting for non-current assets in the public sector. The research revealed the practical importance of reliable valuation of fixed assets and low-value non-current tangible assets during the accounting of objects and preparation of financial statements. The main aspects of the organization of accounting and reflection on the accounts of business transactions to reduce the usefulness of assets are proposed as a direction for further research.

Submission of prosecutorial decision in a civil procedure

The object of this research is the public relations arising when the prosecutor is involved in court hearing of civil cases by intervening into a case for delivering an opinion in the appellate, cassation and supervisory bodies, as well as problematic aspects of the application of his powers to deliver an opinion in the aforementioned bodies. The subject of this research is the materials of prosecutorial law enforcement and judicial practice, norms of civil procedural legislation of the Russian Federation that regulation these public relations, as well as positions formulated on the matter. Despite the fact, that the scientific literature paid attention to the separate aspects of submission of prosecutorial decision, the questions of submission of prosecutorial decision in the retrial of civil cases did not receive due coverage. Such situation led to a contradictory approach towards the question on possibility of delivering an opinion by the prosecutor in retrial of civil cases in the theory and case law. Therefore, based on the conducted research, the author makes recommendation with regards to exercising prosecutorial powers in submission of decision in retrial of civil cases by the courts, as well as the changes in current legislation that would bring certainty into these legal relations and contribute to elimination of the emerged contradictions.