Loss Compensation Research Articles

Mechanism of emitters coupled with a polymer-based hyperbolic metamaterial.

We study a polymer-based hyperbolic metamaterial (HMM) structure composed of three Au-polymer bilayers with a hyperbolic dispersion relation. Using an effective refractive index retrieval algorithm, we obtain the effective permittivity of the experimentally fabricated polymer-based structure. In particular, the unique polymer-based HMM shows the existence of high-k modes that propagate in the metal-dielectric multilayered structure due to the excitation of bulk plasmon-polaritonic modes. Moreover, we compare the experimental luminescence and fluorescence lifetime results of the multilayered Au and a dye-doped polymer (PMMA) to investigate the dynamics of three different emitters, each incorporated within the unique polymer-based HMM structure. With emitters closer to the epsilon-near-zero region of the HMM, we observed a relatively high shortening of the average lifetime as compared to other emitters either close or far from the epsilon-near-zero region. This served as evidence of coupling between the emitters and the HMM as well as confirmed the increase in the non-radiative recombination rate of the different emitters. We also show that the metallic losses of a passive polymer-based HMM can be greatly compensated by a gain material with an emission wavelength close to the epsilon-near-zero region of the HMM. These results demonstrate the unique potential of an active polymer-based hyperbolic metamaterial in loss compensation, quantum applications, and sub-wavelength imaging techniques.

Multi-Parameter Estimation of PMSM Using Differential Model With Core Loss Compensation

Accurate parameters are critical to permanent magnet synchronous machine (PMSM) drive. This paper investigates accurate flux linkages, inductances and PM flux linkage estimation for PMSM with core loss compensation. With conventional model, core loss will induce the flux linkage error especially in the deep saturation region. Hence, this paper firstly proposes a novel differential modeling technique to compensate core loss, in which differential measurement is defined as the incremental value calculated from the actual measurements under two different speed conditions. With multiple differential measurements, the flux linkage error due to core loss can be compensated to improve the accuracy of flux linkage estimation. Then, the polynomial based flux linkage model is employed to derive the PM flux linkage and cross-saturation inductances. Self-inductances are estimated from the flux linkage model using least squares method. The proposed approach can accurately estimate parameters without the need of core loss data and can improve the estimation accuracy especially in deep saturation region, which is validated on a laboratory interior PMSM and compared with existing methods under various operating conditions.

Insertion Loss and Phase Compensation Using a Circular Slot Via-Hole in a Compact 5G Millimeter Wave (mmWave) Butler Matrix at 28 GHz.

Fifth generation (5G) technology aims to provide high peak data rates, increased bandwidth, and supports a 1 millisecond roundtrip latency at millimeter wave (mmWave). However, higher frequency bands in mmWave comes with challenges including poor propagation characteristics and lossy structure. The beamforming Butler matrix (BM) is an alternative design intended to overcome these limitations by controlling the phase and amplitude of the signal, which reduces the path loss and penetration losses. At the mmWave, the wavelength becomes smaller, and the BM planar structure is intricate and faces issues of insertion losses and size due to the complexity. To address these issues, a dual-layer substrate is connected through the via, and the hybrids are arranged side by side. The dual-layer structure circumvents the crossover elements, while the strip line, hybrids, and via-hole are carefully designed on each BM element. The internal design of BM features a compact size and low-profile structure, with dimensions of 23.26 mm × 28.92 mm (2.17 λ0 × 2.69 λ0), which is ideally suited for the 5G mmWave communication system. The designed BM measured results show return losses, Sii and Sjj, of less than −10 dB, transmission amplitude of −8 ± 2 dB, and an acceptable range of output phase at 28 GHz.

OPTIMIZATION AND PROSPECTS FOR THE DEVELOPMENT OF INSURANCE IN THE TOURISM BUSINESS IN THE CONTEXT OF THE PANDEMIC

The purpose is the current state of tourism in Ukraine and the need to find alternative positive methods and tools to prevent the bankruptcy of the subjects of tourist activity. On the basis of a study of the peculiarities and risks of the subjects of tourist activity, which have increased in the conditions of the COVID-19 pandemic, recommendations for implementation in the practice of insurance as a method of preventing bankruptcy have been developed. Comprehensive insurance protection of business entities in the tourism industry should be carried out by combining insurance in such areas as: insurance against interruption of tourist activity (compensation for losses from business interruption for reasons beyond the control of the tourist operator, including those associated with COVID-19 and restrictive measures on tourism), civil and professional liability insurance of tour operators, travel agents, property and personnel insurance, as well as cyber insurance hiding. Methodology. The issue of insurance provision of the tourism industry in a pandemic requires a comprehensive and systematic approach. Modern realities require it to raise social standards of protection of the population in general and tourists in particular. Achieving risk minimization in tourism is possible only with the establishment of active cooperation between the state authorities, travel companies and insurance companies. Results. Insurance in tourism can be considered as a system of financial and economic relations between insurance companies, subjects of tourist activity and tourists on the satisfaction of the interests and needs of each of them. In the tourism business, the risk of adverse events and their negative consequences is particularly significant. Sometimes it is difficult to predict the presence of adverse factors or events for the well-being of tourists. Additional difficulties are associated with the participation and interaction of a large number of independent business partners (tour operators, consular services, hotels, transport companies, etc.) Thus, the probability of occurrence of insurance claims has substantial grounds. Value/originality. Analyzed the current state, threats and prospects of the situation in the insurance market in Ukraine. Various factors and objective circumstances influence the development of global and, in turn, national markets of insurance services. The priority of development of national and world economy in recent years is globalization of financial institutions. The substantial basis of integration and globalization processes is the movement of capital. The insurance market, as an integral part of the country's financial market, is primarily influenced by globalization processes. This market reacts almost instantly to the dynamic processes in the world economic environment and reflects the main trends reflecting the formation of the modern insurance space. The pandemic crisis differs from the previous ones in that the freedom of movement was considerably restricted. The aim of the study is to identify the most necessary adaptive and transformational changes in Ukraine, taking into account the factors caused by the pandemic. Today the domestic insurance market is experiencing many negative challenges. The question of what consequences are inevitable after the end of the quarantine and how they will affect the participants of the insurance market remains less relevant. The external and internal factors affecting the functioning of the insurance market of Ukraine have been considered. It is established that due to objectively direct consequences the number of insurance companies will decrease. It is established that in Ukraine insurance companies offer health insurance programs that provide financial support in case of COVID-19 diseases, as well as improve already existing insurance programs. Legislative changes that have occurred in Ukraine in the sphere of insurance in connection with the pandemic coronavirus are analyzed. It is established that the state implements measures aimed at protection and support of the population in the event of a pandemic. Existing and potential threats have been determined, the opportunities that will allow insurance companies to maintain and strengthen their positions in the insurance market have been identified.

Sensory perception and consumer acceptance of commercial and salt-reduced potato crisps formulated using salt reduction design rules

Successful salt (NaCl) reduction strategies are required to reduce the salt content of snacks while maintaining saltiness perception and consumer acceptance. Previous research suggests that particle physicochemical design rules (small particle size, low density, low hydrophobicity, optimised particle shape) can be leveraged to produce salt particles that enhance saltiness perception. This study aimed to validate these design rules by applying optimised model salts to unsalted potato crisps at a 30% reduced salt content to produce prototype products. A selection of commercial products were also chosen to represent the salt content and crisp style of the broader market, with the aim to investigate the potential of other salt reduction strategies including; direct salt removal without compensation for loss of salt content and increasing time in mouth, while exploring the impact of consumer mouth behaviour type on consumer product preference. Nine products varying in salt content (6 standard, 1 crinkle-cut, 1 thick-cut batch-fried, 1 baked reconstituted potato) were subject to descriptive sensory analysis with a trained panel (n = 11). A subset (seven products) were assessed for consumer acceptance (n = 93). A salt reduction of 30% was achieved while maintaining saltiness perception and consumer acceptance using model salts, while direct removal of salt without perceptual impact was only achievable by 15%. To investigate key drivers of liking, consumers were segmented based on product liking and mouth behaviour. Results suggested that whilst salt content was the primary driver, specific texture profiles were polarising. However, mouth behaviour had minimal influence on preference. These results validate previously described physicochemical design rules for developing novel salt particles for salt reduction and inform ingredient design for the food and flavour industries.

Civil Responsibility Arising from the Transmission of COVID-19.

Background: Once COVID-19 is transmitted, the corresponding civil responsibility should be clarified by the identification of the transmitter, compensation of the damage and detection of the causal relationship between the damage or harm and the harmful act. Methods: This research has been prepared by descriptive analytical method and its data has been collected by documentary library tools. Results: What makes this relationship meaningful and suable is the existence of fault. By definition, fault refers to any deviation from the normal or conventional behavior. On this basis, a COVID-infected person is considered faulty if he or she does not care about public health and transmits the disease to others by avoiding safety measures and violating hygienic protocols. This lack of care for others is a concrete example of deviation from normal civil behavior. One cannot claim civility unless the safety measures prescribed by the law are taken. Violating the law in this case, which leads to disease transmission, is considered as a fault. Conclusion: If an infected person is incautious enough to make others sick, the law holds him or her faulty; the harm done by the undue lack of causation Based on this obvious causal relationship, the faulty individual is held responsible for the loss or damage compensation, as by incurring the treatment costs.The most important challenges in respect of covid are the non-recognition of certain transporter to the victim of covid 19 and proof of causation.

СПОСОБЫ ЗАЩИТЫ ГРАЖДАНСКИХ ПРАВ ПО АНГЛОСАКСОНСКОМУ ПРАВУ

This article is devoted to the system of civil law remedies applicable in the common law states, in particular, in England. The subject of the research covers the specific civil law remedies which are applied by the courts and in self-defence, as well as generally applicable classifications of such methods of protection. The analysis of a vast number of judicial precedents concerning the application of the main methods of protection of civil rights has been carried out. The categories of civil law remedies, which are used in an out-of-court and judicial (including those used at various stages of the trial) procedure, have been highlighted. It was revealed that the main civil law remedy is compensation or compensation for losses of the plaintiff. It is shown that the protection of civil rights in Anglo-Saxon law is aimed at the most effective protection of the rights of the plaintiff, but not punishment or diminution of the rights of the defendant. It was also revealed that in Anglo-Saxon law there are similar (the same type) civil law remedies, which were formed in parallel in common law and the law of justice. Based on the results of the analysis, it was concluded that the system of civil law remedies in the common law is complex and overloaded, which complicates law enforcement and applying for protection of the right.

Compensation of acetabular defects in hip arthroplasty

Acetabular reconstruction is a necessary condition for improving the survival rate and proper functioning of the implant. The issue of compensation for bone loss remains one of the most difficult and controversial in orthopaedics. The article aimed to analyze approaches to the problem of management of acetabular defects in hip replacement. The paper presents the key features of the anatomy and radiological anatomy of the acetabulum. Modern modifications of acetabular components of an endoprosthesis, their advantages and disadvantages, as well as ways to compensate for acetabular bone loss with bone substitute materials are considered. The review highlights the use of 3Dprinting technologies, the interaction between physicians and other experts in this field. Currently, an active search for materials, alternatives to autogenous bone, as well as ways to facilitate the design and reduce the negative impact of the implant on the patient's bone tissue continues. The use of additive technologies seems to be the most promising direction that allows applying an individual approach to each clinical case, but it is available only in specialized centres and is associated with significant material, technical and legal difficulties. Stable fixation of the acetabular component, according to the literature, is achieved under the condition of restoration of hip rotation centre in the native acetabulum area, restoration of normal anatomical relations in the hip joint and adequate replacement of bone loss.

Beam properties within the momentum acceptance of a clinical gantry beamline for proton therapy.

Energy changes in pencil beam scanning proton therapy can be a limiting factor in delivery time, hence, limiting patient throughput and the effectiveness of motion mitigation techniques requiring fast irradiation. In this study, we investigate the feasibility of performing fast and continuous energy modulation within the momentum acceptance of a clinical beamline for proton therapy. The alternative use of a local beam degrader at the gantry coupling point has been compared with a more common upstream regulation. Focusing on clinically relevant parameters, a complete beam properties characterization has been carried out. In particular, the acquired empirical data allowed to model and parametrize the errors in range and beam current to deliver clinical treatment plans. For both options, the local and upstream degrader, depth-dose curves measured in water for off-momentum beams were only marginally distorted (γ(1%, 1mm)>90%) and the errors in the spot position were within the clinical tolerance, even though increasing at the boundaries of the investigated scan range. The impact on the beam size was limited for the upstream degrader, while dedicated strategies could be required to tackle the beam broadening through the local degrader. Range correction models were investigated for the upstream regulation. The impaired beam transport required a dedicated strategy for fine range control and compensation of beam intensity losses. Our current parameterization based on empirical data allowed energy modulation within acceptance with range errors (median 0.05mm) and transmission (median -14%) compatible with clinical operation and remarkably low average 27ms dead time for small energy changes. The technique, tested for the delivery of a skull glioma treatment, resulted in high gamma pass rates at 1%, 1mm compared to conventional deliveries in experimental measurements with about 45% reduction of the energy switching time when regulation could be performed within acceptance. Fast energy modulation within beamline acceptance has potential for clinical applications and, when realized with an upstream degrader, does not require modification in the beamline hardware, therefore, being potentially applicable in any running facility. Centers with slow energy switching time can particularly profit from such a technique for reducing dead time during treatment delivery.

POS-067 TUBULAR CELL POLYPLOIDY IS LIFESAVING AFTER ACUTE KIDNEY INJURY AND A TARGET TO PREVENT CHRONIC KIDNEY DISEASE

Acute kidney injury (AKI) is frequent, often fatal and, for lack of specific therapies, can leave survivors with chronic kidney disease (CKD). We recently demonstrated that tubular epithelia cells (TEC) respond to AKI by undergoing polyplodization i.e. acquire more than one pair of chromosomes, demonstrating that polyploidization is common even in an organ traditionally considered as constituted of only diploid cells like the kidney. Physiologically, polyploidy offers several advantages such as rapid adaptation to stress, compensation for cell loss and enhanced cell function.

A 25 Gb/s Wireline Receiver With Feedforward and Feedback Equalizers at Analog Front-End

An important issue in wireline receivers (RX) is minimizing the area and power consumption while overcoming the channel attenuation with an equalizer. The greater the compensation for channel loss at the analog front end (AFE) of the RX, the lower the number of decision feedback equalizer (DFE) taps. Power dissipation and area can be reduced by reducing the number of DFE taps. This brief presents a technology that compensates for the channel loss with the proposed AFE based on a two-stage continuous-time linear equalizer (CTLE), low and high bandwidth amplifiers, and a gain controller. It sufficiently reduces the DC gain and increases the peak gain of the AFE by using a feedforward equalizer (FFEQ) and feedback equalizer (FBEQ). These equalizers result in an increase in the difference between the peak and DC gains and the gain difference at the fundamental frequency (f <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">0</sub> ) and 2nd subharmonic frequency (f <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">1/2</sub> ). The IC is fabricated in a 28 nm CMOS process, and the proposed architecture yields a BER less than 10 <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">−12</sup> at 25.8 dB channel attenuation. At 25 Gb/s, the area and power efficiency of the proposed AFE are 1.19 pJ/bit and 0.01 mm <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sup> , respectively.

The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance

This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The sample collection procedure used is purposive sampling. The sample of this research is mining companies listed on the Indonesia Stock Exchange from 2016-to 2019. Procedure analysis was used in this research is multiple linear regression. The research findingsindicateno effect of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance. The implications of this research are to provide information for management to make decisions by considering the impact of each decision taken if the company implements tax avoidance policies and provide information for investors in assessing the factors that can influence companies to practice tax avoidance.

Раскрытие доказательств в состязательном гражданском процессе

The article examines the issues of the use of evidence that are important in the adversarial process. The author proposes that the persons participating in the experience cannot be deprived of the opportunity to apply the tactics. It is advisable to establish a rule according to which the court of first instance participating in the case can track the disclosure of evidence by this person before hearing the explanations of the persons participating in the case and questioning the witnesses participating in the case. The author also comes to the conclusion of the court about the inadmissibility of the first instance’s refusal to accept evidence on the grounds of their untimely disclosure. The application of the sanction does not allow ensuring the application of the principle of proportionality in relation to the substantive consequences for the violator. At the same time, such sanctions as a fine, recovery of compensation for the actual loss of time, recovery of court costs are possible. The actions of the court are also important, contributing to the situational consolidation of the international interests of the parties, in which both parties are interested in the disclosure of certain evidence.

Проблеми компенсації операційної крововтрати: стратегії об’ємної гемодинамічної підтримки (аналітичний огляд)

Актуальність. Оптимальна стратегія компенсації великої інтраопераційної крововтрати ще й досі не є чітко визначеною. Рестриктивний режим рідинної ресусцитації, що активно просувається авторами останніх рекомендацій, апріорі не здатний гарантувати безпечність проведення великих хірургічних втручань у хворих високого ризику. Мета дослідження. Висвітлення стану проблеми вибору стратегії рідинної ресусцитації при крововтраті у пацієнтів з наявністю серйозної супутньої патології. Матеріали та методи. Детальне вивчення результатів досліджень, що висвітлені в Інтернеті, щодо ефективності різних режимів рідинної ресусцитації у хворих, які піддаються в основному великим хірургічним втручанням. Результати. Рекомендації щодо застосування рестриктивного режиму рідинної ресусцитації мають вельми слабку доказову базу. Чітко не визначено саме кількісне значення терміна «рестриктивний режим ресусцитації». У дослідженнях не застосовувалися єдині методики. В різних роботах один і той же об’єм інфузії трактується і як рестриктивний, і як ліберальний режим ресусцитації. Знайдено випадки некоректного побудування дизайну досліджень. Застосування рестриктивного режиму рідинної ресусцитації при проведенні великих хірургічних втручань у хворих високого ризику викликає закономірні побоювання. Перспективним виходом є впровадження нової стратегії інтраопераційного рідинного забезпечення, що орієнтована на цілеспрямоване досягнення у хворого певних показників серцевого викиду, артеріального тиску та доставки кисню. Запорукою її успішного застосування є зростаючі можливості сучасних малоінвазійних заходів гемодинамічного моніторингу. Висновки. На сучасному етапі ліберальний режим інтра­операційної інфузійної терапії визнаний неспроможним через створення рідинного перенавантаження організму та пов’язаних із ним ускладнень. Застосування рестриктивного режиму має слабку доказову базу. Використання його у хворих високого ризику, особливо при проведенні великих хірургічних втручань, небезпечно. Найбільш перспективною є цілеспрямована рідинна підтримка, орієнтована на досягнення певних показників серцевого викиду, артеріального тиску та транспорту кисню.

Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses descriptive statistical analysis methods and panel data regression analysis using Eviews software version 10. The sampling in this study was using purposive sampling technique so that 33 companies were obtained with an observation period of 5 (five) years. From the research conducted, it is revealed that transfer pricing, institutional ownership and fiscal loss compensation have a simultaneous effect on tax avoidance. While partially, only institutional ownership variables have a positive effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.

Transient Alterations in Streamwater Quality Induced by Pollution Incidents: Interim Losses Calculations and Compensation Alternatives Based on Habitat Equivalency Analysis.

Pollution incidents cause transient water quality alterations during the passage of contaminants' plume along watercourses, with plume passage period and contaminants' concentrations modelled by advection-dispersion equations. Despite being transient, water quality alterations can impose many impacts on the streamwater ecosystem services. This study proposes two frameworks based on Habitat Equivalency Analysis to be applied during assessments of streamwaters' pollution incidents and respective compensation panoramas: (1) Streamwater interim loss framework, to calculate interim loss debits caused by transient alterations in the streamwater quality; (2) Total credit framework, to calculate streamwater credits generated by improvements in selected watercourse's streamwater quality, produced by wastewater treatment plants in this study. The amount of credits calculated in the selected watercourses assists in the proposal of suitable compensatory remediation projects to offset interim losses. Frameworks' calculations are founded on IVA, a water quality index for protection of aquatic life and aquatic communities. Frameworks' calculations depend on three parameters: IVA, watercourses fluxes and the present value multiplier. The frameworks were calculated in ΔIVAxL, unit defined by multiplying sensed alterations in streamwater quality (as ΔIVA) and streamwater flux, in liters (L). The frameworks were applied to two major streamwater pollution incidents in Brazil, caused by the dam collapses of Mariana and Brumadinho, suggesting suitable compensatory remediations' projects for the respective streamwater interim losses. Depending on the selected project, Brumadinho compensation period varied from 2 to 5 years, with estimated costs in the 2020 Int.$ 5.7-18.7M range; Mariana compensation period varied from 8 to 20 years, with estimated costs in the 2020 Int.$ 16.7-58.1M range. Based on Brumadinho compensatory remediation projects, an average water pollution environmental damage value per interim loss was calculated, 1.17E-4 2020 Int.$/ΔIVAxL, which might be useful in comparing streamwater pollution evaluations around the world.

Compensation for loss of control over personal data

ABSTRACT This commentary examines the Supreme Court’s decision in Lloyd v Google LLC. It outlines the background to the claim and the legal ruling in the case. It considers the implications of the decision for claims relating to loss of control over personal data, and the potential relevance of the decision to claims for compensation under the UK General Data Protection Regulation and Data Protection Act 2018. It also highlights some significant remarks made by the Supreme Court relating to claims in the tort of misuse of private information.

Налоговая оговорка как инструмент конвергенции частного и публичного правового регулирования

A tax clause can be a tool for harmonizing public and private legal interests based on the balance of redistribution of tax risks between taxpayers-counterparties of civil law transactions. Constructing a tax clause in the agreement, the parties confirm the availability of their own resources to fulfill obligations, and also guarantee the validity and legality of the actual executors and co-executors of obligations. The study of legislation research, currently emerging law enforcement and judicial practice allows the authors to classify tax clauses into 2 types: assurances of circumstances with compensation for losses and assurances of circumstances with compensation for property losses. According to the analysis of judicial practice in disputes on compensation for losses (Articles 15, 431.2 of the Civil Code of the Russian Federation) in case of violation of the "assurances" provided for the agreement in the situation of additional VAT charging, it can be concluded that the courts in most cases satisfy the declared property claims. The Supreme Court of the Russian Federation recognizes the plaintiff's right to compensation for losses, qualifying such an action by the taxpayer as legal and justified. That is, if the taxpayer did not realize the expenses and did not apply the VAT deduction, then he has the right to demand the recovery of the corresponding amounts of losses from the persons guilty of causing them. The presence of a tax clause guarantees reimbursement of property losses incurred by the party to the contract as a result of non-compliance with the tax clause when filing claims of tax authorities. The inclusion of tax clauses in the agreemant is reasonable and legitimate if their purpose is not to shift the fiscal consequences to the counterparty of the transaction. Compensation for losses in accordance with Article 406.1 of the Civil Code of the Russian Federation is carried out regardless of the presence of a violation (nonperformance or improper performance) of the obligation by the relevant party and regardless of the causal relationship between the behavior of this party and the damage caused by the occurrence of circumstances determined by the parties. There is no doubt that in a dispute based on Article 406.1 of the Civil Code of the Russian Federation, the norms of Articles 15 and 431.2 of the Civil Code of the Russian Federation are not applicable. Contribution of the authors: the authors contributed equally to this article. The authors declare no conflicts of interests.

Здійснення функцій господарсько-правової відповідальності як завдання юридичного обслуговування

The article reveals the practical significance of the functions of commercial and legal responsibility and substantiates that the implementation of these functions should be a task of legal services in the commercial sphere. Scientific views on the list and content of the functions of commercial and legal responsibility are analyzed, a brief analysis of the provisions of the Commercial Code of Ukraine and the practice of its application is carried out. It is proved that the functions of commercial and legal responsibility are associated with the protective function of commercial law and are aimed at protecting the rights and legitimate interests of participants in commercial relations, maintaining law and order in the implementation of commercial activities and entrepreneurship. It is substantiated that the functions of legal responsibility are inherent in commercial and legal responsibility, the content of which is determined considering the specifics of the business sphere, commercial activity, and entrepreneurship. It is proved that this type of legal liability performs the function of punishment, which logically follows from the definition of the concept of commercial and legal liability. It is concretized that at the present stage such special functions as compensatory and restorative, stimulating and informational have practical significance, their content is disclosed. In legal services, to ensure the fulfillment of the task of exercising the functions of commercial and legal responsibility, it is necessary to clearly understand these functions, their practical content and value for a business entity in specific commercial relations, as well as an understanding of the forms of this responsibility, with the help of which it is possible to perform certain functions. Several theses have been formulated on these functions of commercial and legal responsibility, which are important to consider in the implementation of legal services in the business sphere. In particular, the compensatory effect is achieved through compensation for losses and the payment of penalties, and all forms of commercial and legal liability are endowed with a restorative effect. A prerequisite for the implementation of the information function is the correct organization of legal services on the accumulation, processing, and analysis of information on the application of commercial sanctions, based on which conclusions and recommendations can be drawn to improve commercial activity and entrepreneurship. It is proved that the key to the implementation of functions is the bearing of commercial and legal responsibility, that is, the incurring of negative commercial consequences from the application of commercial sanctions.

Правовий статус митного брокера (адміністративно-правовий та господарсько-правовий аспекти)

In the article the author analyzes the legal status of the customs broker as a subject of administrative-legal and economic-legal relations. The author establishes that the customs broker enters into administrative and legal relations with the State Customs Service of Ukraine, the State Tax Service of Ukraine, the State Treasury Service of Ukraine and other public authorities. Based on a comprehensive analysis, the imperfection of the concept of “customs broker” was established, which is enshrined in Article 416 of the Customs Code of Ukraine, as this concept does not take into account that currently customs brokerage services are provided by a natural person-entrepreneur. object of both economic and legal and administrative and legal relations. It is established that in most countries a customs broker is always a natural person with whom the subject of foreign economic activity or his representative, who agrees on all essential terms of the contract for the provision of customs brokerage services, such person is liable for any breach of contract. The article proposes the author’s definition of “customs broker”, which is an enterprise or individual entrepreneur registered in the register of customs brokers, received a certificate of customs broker, provides services for declaring goods, commercial vehicles moving across the customs border of Ukraine, who conducts customs brokerage activities in any customs authority of Ukraine and is responsible for its activities before the customs authorities and individuals or legal entities whose interests it represents in the customs authorities. The author proposes to enshrine this concept in the Customs Code of Ukraine. Features of administrative and economic-legal responsibility of the customs broker are established. In particular, it was found that the main sanctions for administrative offenses are provided by the Customs Code of Ukraine, but some sanctions are established by the Code of Ukraine on Administrative Offenses. When bringing to administrative responsibility, there are often problems in determining the subjective side of the offense, as evidenced by examples of case law. Within the framework of economic and legal liability, all types of economic sanctions can be applied to the customs broker: compensation of losses; penalties; operational and economic sanctions.