Implementation Of International Standards Research Articles

COMPARATIVE STUDY OF STEEL CONNECTION USING US AND IS CODE ON TEKLA STRUCTURE

This paper presents a comprehensive comparative study of steel connections implemented in Tekla Structures software, employing both the US and IS (Indian Standards) codes. The investigation focuses on analyzing the differences in design criteria, detailing requirements, and fabrication practices between the two codes. Specifically, the study explores variations in bolt sizing, beam and column dimensions, as well as detailing specifications for bolted connections. Through detailed examination and comparison, significant disparities are identified, highlighting the importance of adhering to specific standards to ensure structural integrity and compatibility in construction projects. Additionally, the study addresses the implications of these differences on material estimation, cost evaluation, and overall project outcomes. By providing insights into the utilization of US and IS codes within Tekla Structures, this research contributes to enhancing the understanding and implementation of international standards in structural engineering practices. Keyword- Tekla Structure, Steel Structure, Us and Is Codes

Some Specific Biological Risks of SARS-CoV-2 Infected Syrian Hamsters at Animal Biosafety Level - Lab 3

The emergence of novel severe acute respiratory syndrome 2 (SARS-CoV-2) has prompted extensive research to identify its pathogenesis, transmission, and reservoir entry in animals. Syrian hamsters (Mesocricetus auratus) are being identified as an ideal animal model for the study of SARS-CoV-2 infection due to their susceptibility and respiratory symptoms similar to that observed in humans. This study focused on the specific biological risks associated with the use of infected Syrian hamsters in animal biosafety level 3 (ABSL-3) laboratories. The professional and psychological training of professionals working with laboratory animals should be a priority. Biological safety requires the involvement of all parties from technical staff to top management. The COVID-19 pandemic has shown a limitation in experimental studies when obtaining the right strain of mice proved difficult. A rare experimental model of Syrian hamsters started to be used in the work, which Syrian hamsters have several distinctive characteristics associated with increased aggressiveness of females, leading to a requirement to keep them isolated and some technical difficulties during manipulations in the biological safety cabinet. Therefore, a risk-based approach must be introduced to reduce the additional risks to workers to an acceptable level. This includes enhanced accuracy in the use of personal protective equipment (PPE), rigorously following biosecurity protocols, and monitoring staff health to detect potential risk of zoonotic transmission. The implementation of international standards and regulations on biological safety and biosecurity is of paramount importance.

DEVELOPMENT OF ADMINISTRATIVE PROCEEDINGS IN THE CONTEXT OF ECONOMIC GLOBALISATION

The subject of the study is the conceptual, theoretical, empirical and methodological foundations of the socio-economic and legal nature of the development of administrative justice in the context of economic globalisation. Methodology. The study uses general and special methods of cognition. Using the dialectical method, the authors differentiates the essence of the development of administrative justice in the context of economic globalisation on the legal and economic levels according to the relevant criteria. The analysis created the conditions for a multifaceted study of the complex of problems and prospects for the development of Ukrainian administrative justice in the context of economic globalisation from the perspective of economic and legal etymology. The synthesis created the conditions for generalising the characteristic features of administrative justice, taking into account the current trends and international legal and regulatory developments in this area. The formal legal method allowed to correctly interpret the content of international and national legal acts that define the directions for improving administrative justice in the context of economic globalisation. The purpose of the article is to identify the problems and directions of development of administrative justice in the context of economic globalization. The results of the study show that the problems of the current state of administrative justice in Ukraine are complex, and the ways to overcome them take into account various parameters that are directly or indirectly based on the principles of economic globalisation, which are primarily based on economic and legal principles. Among the areas for improvement of administrative procedures, those that primarily ensure effective protection of human rights and freedoms, in particular through the implementation of relevant international standards, occupy an important place. Conclusion. The study of the economic foundations for optimisation of administrative justice in Ukraine has made it possible to identify certain indicators which serve as socio-economic prerequisites for optimisation of administrative justice. The statistical data show that the areas of manifestation of the subject matter of administrative court proceedings are differentiated depending on the impact of economic globalisation on certain public law relations which give rise to the relevant public law disputes. The authors distinguishes between a group of public law disputes which are directly related to the phenomenon of economic globalisation, and public law disputes in which public interests of economic content are manifested. This contributes to the creation of certain, primarily legal, structures which would facilitate the optimisation of administrative proceedings in the context of economic globalisation, which has both an external, international and internal, national format. The above considerations of optimising administrative justice in the context of economic globalisation have made it possible to identify specific problems faced by Ukrainian justice, including administrative justice: 1) organisational; 2) legal support; 3) material, financial and social support of courts and judges; 4) functioning of the institution of judicial governance and self-government; 5) staffing; 6) ensuring access to justice. Among the areas of improvement of administrative justice, the following are considered in detail: implementation of the principles of the rule of law and procedural economy, introduction of digital technologies (elements of artificial intelligence), introduction of alternative forms of pre-trial and post-trial dispute resolution, optimisation of the zonal and territorial location of courts, implementation of international standards of administrative justice, and some others.

Standards for resolving electoral disputes: concepts and their genesis

Elections are the cornerstone of any democratic society. They represent the voice of the people and the legitimacy of those in power. It should be noted that ensuring democratic stability and maintaining the integrity of the democratic process directly depends on the standards of electoral dispute resolution, and thus the attention paid to this institution is quite obvious and justified. We believe that from the very beginning of democracy, there were also mechanisms to protect and guarantee it. Therefore, in order to analyse the approaches to the concept of standards in electoral dispute resolution, it is necessary to study their understanding and application in the judicial process, in particular. We believe that from the very beginning of democracy, there were also mechanisms for its protection and guarantee of electoral rights. What is the essence of the concept of «standards for electoral dispute resolution» and is it really necessary? When answering the above questions, we should keep in mind the conflict potential of the electoral institution caused by the thirst for power. In turn, we note that it is the implementation of international standards in the resolution of electoral disputes that will guarantee the proper resolution of such disputes. However, in order to talk about the concept of international standards of electoral dispute resolution, it is necessary to understand the essence of this legal phenomenon. International standards for electoral dispute resolution should be understood as a set of norms adopted in international law and ratified into national legislation under the guise of democratic principles, legal or regulatory acts that promote proper regulation of social relations before, during and after the electoral process in order to ensure citizens’ free, real and fair active and passive suffrage.
 In order to ensure the normal functioning of the electoral system as a whole and to resolve such disputes, standards for their resolution should be developed, improved and unified, but this is already the next topic of our research.

Implementation of international standards of risk management in ukrainian business environment: benefits and drawbacks

Introduction. Risk manageрment is an integral part of effective execution of any project. By applying international standards of risk management, project managers can improve the effectiveness of risk management in a project-oriented business, maximizing opportunities to achieve project goals and minimizing costs. The purpose of the paper is to clarify the essence of the concept of "risk management", to analyze the main international standards of risk management and to determine the main advantages and obstacles on the way to its implementation in Ukraine. Results. World experience and international risk management standards recommend that companies develop best practices, in particular, risk management policies and standards. Policies and standards are key elements that determine the consistency of risk management in a company. They are official documents developed and approved at the top management level. According to the risk management policy, companies must ensure the implementation of risk management to eliminate potential sources of non-compliance. A risk management standard describes how to assess risks and opportunities in an organization and the actions to be taken in response to identified risks and opportunities. The standard stipulates that all risks identified by company employees, regardless of their role or position, must be registered and assessed. Implementation of risk management systems at enterprises is one of the key elements of effective modern corporate management. Conclusion. The main advantage of implementing of international standards of risk management in the organizations is that they encourage companies to study their business processes in detail and focus on their constant optimization. However, it is worth noting that the implementation of international risk management standards in Ukraine has a multifaceted nature and faces a number of problems associated with the adaptation of these methods at domestic enterprises. It should be taken into account that the implementation of the risk management system will not bring immediate results. This process should be approached from the perspective of a long-term perspective and is aimed at achieving further competitive advantages in the future.

Implementation of international standards on issues of gender equality in Ukrainian legislation

The article justifies the fundamental aspects of the development of Ukrainian legislation on gender equality in the context of the implementation of international standards. It was noted that a component of the further modernization of the country's national legislation should be the constant adaptation of the regulatory and legal environment to modern challenges and needs of society. This involves not only the improvement of current legal acts, but also the introduction of new ones that will take into account modern socio-cultural transformations.
 The activity of the leading international organizations on ensuring gender equality was analyzed. It was emphasized that the issue of developing international standards on gender equality is a rather complex and daunting task.
 It is argued that the modernization of national legislation should contribute to the creation of a transparent, fair and adaptive legal environment that meets the needs of modern society and should become an important component of further modernization of the country's national legislation. On the basis of the conducted research, recommendations were developed regarding the practical implementation of international standards of gender equality into national legislation.
 The research used the methods of induction and deduction, comparative method, historical, dialectical and logical methods.

Judicial protection of civil rights and legally protected interests in Ukraine

The article examines the concept of the right to judicial protection of civil rights and interests protected by law as one of the key categories in civil law. The normative-legal regulation of the right to judicial protection by national legislation is analyzed, in particular the consolidation of the concept of judicial protection in the provisions of the Constitution of Ukraine, the Civil Code of Ukraine and the Civil Procedure Code of Ukraine. Judicial protection is considered as one of the jurisdictional forms of civil protection. An important place in the system of judicial protection of civil rights and legally protected interests is occupied by the methods used in the judicial process and which ensure the effective resolution of civil cases. During the characterization of the list of protection methods established in the Civil Code, it was emphasized that the system of judicial protection methods is much broader, unlike other jurisdictional forms of protection. In the course of the characterization of judicial protection of the rights and interests of subjects of civil legal relations, the advantages of this form of protection were highlighted, including the presence of state guarantees that meet the standards of international law. However, at the current stage of the development of the civil justice system, the practical application of material and procedural norms related to the process of preparing and justifying the submission of an application to the court, the conduct of a judicial process, a number of shortcomings are observed, in particular, caused by the introduction of martial law in Ukraine, and which require the introduction of legislative changes for their solution. In the study, special attention was focused on trends in improving the quality of judicial protection of civil rights and interests. Within the framework of the implementation of the course of Ukraine's integration into the European Union, an important condition is the implementation of international standards and norms in the sphere of justice in the state. It is also noted that the improvement of the system of judicial protection of civil rights and interests is carried out depending on the successful implementation of the judicial reform, which is a large-scale complex of state measures aimed at building a modern, efficient and independent judicial branch of government in Ukraine.

Experience of individual countries of the European region regarding implementation of international standards for ensuring criminological and criminal-legal protection of justice

The article describes the experience of Germany and Austria in implementing international standards to ensure the protection of criminological and criminal justice. In preparing this article, a set of general and specific scientific research methods was used to define special subjects authorized to perform such criminological activities, the peculiarities of their interaction with the police and other law enforcement agencies, to reveal the content of legislative mandates on the organization and functioning of the Court Security Services and their counterparts, as well as that of the legislation on criminal liability for crimes against justice. On the basis of the research results, perspectives were formulated for improving the activities of the Court Security Service of Ukraine, its interaction with the National Police and other entities of the state and non-state sector in providing criminological protection of justice, as well as the Ukrainian legislation on criminal liability for crimes against justice, taking into account the experience of Germany and Austria in the implementation of internationally recognized standards in this area.

Harmonization and regulation of international standards of financial reporting with the recognized standards of the European Union for enterprises of small and medium and fourth category in Georgia

Transition and implementation of international standards of financial reporting for small and medium-sized enterprises, including the fourth category enterprises, have been running successfully in Georgia for several years, however, the problem is that despite the versatile and voluminous work carried out by various governmental and non-governmental agencies, the mentioned issues remain open to this day. The main tasks related to increasing the reliability of financial reporting and ensuring transparency, the main approaches to financial reporting harmonized with international standards, for small and medium-sized enterprises, including the fourth category enterprises, have not yet been established in the form of a final result. The main goal of the paper is to study and analyze the financial situation and activities of small and medium-sized enterprises in Georgia, including those of the fourth category, to provide information about their activities to a wide circle of interested users, who do not have the opportunity and authority to request relevant and specific financial information from the enterprises in their field of interest that will help them to make specific economic decisions. The scope of the financial reporting standard for small and medium-sized enterprises and enterprises of the fourth category is analyzed, as well as the basic principles, concepts, qualitative characteristics, evaluation of accounting policies and errors through which the acceptability and usefulness of the said financial statements are made to interested users. The financial statements also show the accountability of the top management, also management of small and medium-sized enterprises and enterprises of the fourth category for the management of small and medium-sized enterprises and enterprises of the fourth category, on effective and efficient use of financial, material and personnel resources which aew entrusted to it.

Collecting Evidence in the Investigation of Crimes Committed in the Field of Sports: International and European Standards

Sport plays an important role in modern society. Its legal regulation is complicated by the peculiarities of the structure of sport, its participants, types of illegal encroachments, and influence measures to eliminate them. Currently, various legal relations are being encroached on in the field of sports: from the field of e-sports to corruption and doping during sports competitions. In view of this, it is important to analyze the international legal regulation regarding the investigation of crimes in the field of sports and to understand the problematic issues of proving this type of crime and the implementation of international standards in national regulation. The purpose of the work is the research of crime in the field of sports from the point of view of its proof, as well as the analysis of international and European standards on this issue. The object of the study is international and European standards for gathering evidence in the investigation of crimes committed in the field of sports. The subject of the study is social relations that arise, change and cease and influence the establishment of standards for the investigation of crimes at various stages of the pre-trial investigation of crimes in the field of sports. The research methodology consists of such methods as: dialectical, metaphysical, systemic, synergistic, anthropological, logical, historical, systemic-structural, structural-functional, formal-legal, and comparative-legal methods. As a result of the conducted research, it was possible to understand the peculiarities of the international legal regulation of criminal activity in the sports sphere. Particular attention is paid to the peculiarities of proving crimes committed in the field of sports. Also, attention is paid to the experience of creation, formation, and application of international measures to combat crime in the field of sports and sports law, their implementation in national legal systems, and problematic issues in the appropriate context. Keywords: evidence, proof, international legal experience, crime investigation, collection of evidence.

Experience of Kazakhstan in Implementation of International Standards in Auditing: Healthcare Sector

Experience of Kazakhstan in Implementation of International Standards in Auditing: Healthcare Sector

СУЧАСНИЙ СТАН РЕАЛІЗАЦІЇ В УКРАЇНІ МІЖНАРОДНО-ПРАВОВИХ СТАНДАРТІВ МАТЕРІАЛЬНО-ПОБУТОВОГО ЗАБЕЗПЕЧЕННЯ ЗАСУДЖЕНИХ ДО ПОЗБАВЛЕННЯ ВОЛІ

The article is devoted to the analysis of the norms of international legal acts in the field of the treatment with prisoners, such as the European Penitentiary Rules and the UN Standard Minimum Rules for the Treatment of Prisoners (Nelson Mandela Rules), as well as the results of a sociological survey of convicts and staff on the subject of the implementation of international standards in the domestic system of punishments execution. It was clarified that the relevance of the study of international standards in the field of living conditions security for sentenced to imprisonment is confirmed by the survey of both the staff and the convicts. According to the results of a sociological survey of those sentenced to imprisonment, it was ascertained that the living quarters of the colonies where they are serving their sentences meet the sanitary and hygienic standards in the vast majority – 82.6%, partially meet – 14.2%, do not meet – 3.1%. It was established that the availability of work in the colony and, accordingly, payment, also significantly affects the possibilities of improving the living conditions security of convicts. More than 12% of respondents indicated that they are lack of job security (employment) and an adequate level of remuneration. Convicted respondents quite favourably supported the proposal, as an experiment, to allow those sentenced to imprisonment to cook food by themselves, 78.1% of respondents supported it. The article emphasizes the need to improve the legislation and practice of detention of convicts in accordance with international standards. After all, the system of living conditions security for sentenced to imprisonment in Ukraine, according to its formal features, meets the requirements of international legal acts, but the mechanisms of such security do not really give such persons access to such standards. The conclusions of the article can be useful for legislators, human rights organizations and other interested parties in the work to improve the conditions of detention of convicts in Ukraine. Key words: international standards; sentenced to imprisonment; living conditions security; penal colonies; Nelson Mandela Rules; European penitentiary rules.

Modern features of the cryptocurrency use for terrorist financing, money laundering and other unlawful activities: prospective countermeasures

The author provides an assessment of the current threats and risks associated with the use of cryptocurrencies for illegal purposes, taking into account the conclusions of international institutions. The modern methods (mechanisms) of using cryptocurrencies as a means of payment in the drug trade, for legalisation of proceeds of crime, financing of terrorist, intelligence and subversive, separatist and other illegal activities in Ukraine, including under martial law, are highlighted. The purpose of the article is to clarify the peculiarities of the cryptocurrency use in illegal activities in the current conditions in order to develop proposals for improving the counteraction to the illegal use of cryptocurrencies. The novelty of the study is that it analyses the peculiarities of such use of cryptocurrencies in the context of Russia’s full-scale military aggression against Ukraine, which remain poorly understood by scholars.
 Given the peculiarities of illegal use of cryptocurrencies in Ukraine, the author identifies the need to improve the work of authorized state bodies to counteract their use for illegal purposes, which is especially relevant in the context of incomplete legal definition of their status, imperfect state policy in the field of regulation of cryptocurrency circulation and martial law. Promising measures to counteract the use of cryptocurrencies in illegal activities are outlined, and ways to improve them are suggested. The author identifies the need to complete the process of legislative definition of the status and regulation of cryptocurrency circulation; to improve the national system of countermeasures, to establish coordination of the work of authorised state bodies; to ensure the implementation of international standards; to establish public-private partnership and cooperation between competent entities of Ukraine and foreign countries.

Lessons from an evaluation of an antimicrobial resistance laboratory capacity telementoring program in Ethiopia and Kenya

Background: Antimicrobial resistance (AMR) presents a global health threat. Training laboratory technicians to accurately identify and report AMR is critical in low- and middle-income countries (LMICs) to control the spread of AMR. Ethiopia and Kenya implemented a telementoring program, ECHO AMR, via the Project ECHO learning platform to improve laboratory technician capacity to isolate, identify, and report AMR organisms; to perform antimicrobial susceptibility testing (AST); and to develop a community of learning. Between January 2018 and January 2022, biweekly 1-hour sessions were held for 8 and 22 laboratories averaging 19 or 43 participants per session in Ethiopia and Kenya, respectively. Each session included a lecture, a laboratory challenge case presentation, and discussion. An evaluation was conducted to assess perceived strengths and weaknesses of the program and its usefulness in improving bacteriology capacity. Methods: In July–August 2022, semistructured key informant interviews of purposively and randomly selected laboratorians were conducted to understand participant perspectives of ECHO AMR, including session structure and content, changes in laboratory performance, and the virtual learning platform. Eligible participants attended at least one-third of available sessions in Ethiopia (8 of 26 sessions) or Kenya (5 of 16 sessions) during 2021. Key informant interviews were transcribed and systematically reviewed to identify key themes. Results: In total, 22 laboratory technicians participated in the key informant interviews: 12 in Ethiopia and 10 in Kenya. Participants reported that the ECHO AMR session structure was well organized but recommended increasing session duration to allow more time for discussion. Technical content was presented at an appropriate level and was highly rated. However, participants suggested including more subject-matter experts to provide the lectures. All participants reported positive change in laboratory practice, including implementation of international standards for AST, better quality control, improved confidence and critical thinking, and increased AMR awareness and reporting. Participants learned well in the virtual environment, with the platform providing wide-ranging geographic interactions to share skills and knowledge among sites without travel. However, there were connectivity issues, competing work priorities during sessions, and a lack of dedicated space for team participation. Conclusions: Laboratory technicians reported that virtual laboratory training was well-received, efficient, and impactful. Participants benefited both individually and collectively, as a laboratory. Suggested improvements included increasing session duration, connectivity support, and including more subject-matter experts to broaden technical content. Further assessment is needed to evaluate the ECHO AMR’s impact on laboratory practices through observation and laboratory data. Virtual programs, requiring less time and resources than traditional in-country trainings, can be optimized and used to share and increase bacteriology knowledge in LMICs.Disclosures: None

Міжнародні стандарти статистики державного боргу та їх впровадження в систему управління державними фінансами України

Міжнародні стандарти статистики державного боргу та їх впровадження в систему управління державними фінансами України

Current challenges of intensive care in children affected by the war in Ukraine

Background. Treatment of children with combat injuries due to the war in Ukraine requires intensive care and high professionalism. The purpose of study was to demonstrate the experience of providing intensive care to children affected by the war in Ukraine and to discuss the implementation of international standards for providing medical aid to such patients at the stages of evacuation from the war zone. Materials and methods. We have examined and provided intensive care to 15 children aged 1 month — 18 years old with combat injuries due to hostilities in Ukraine. Literature search was performed in PubMed databases using the keywords “combat trauma in children, “blast injuries in children”, “intensive care of children with tertiary peritonitis”, “acute and chronic pain”, “acute psychiatric disorders in children”, “sepsis and septic shock in children”, “multiresistant nosocomial infections”. Results. The main clinical problems of people affected by hostilities were: acute and chronic pain, acute psychiatric disorders (psychosis, hallucinatory syndrome, agitation), sepsis and colonization by multiresistant nosocomial pathogens, especially if a patient was previously treated in the intensive care unit for more than 2 weeks (pneumonia, wound infections), gastrointestinal failure syndrome, gastroparesis, tertiary peritonitis, nutrient deficiency, prolonged mechanical ventilation and difficulty weaning from it. All patients received multidisciplinary care. Conclusions. Thus, our experience of treating children requiring intensive care after war injuries indicates that such patients have a combination of many clinical problems already known to clinicians, which are typical for both long-term intensive care patients, and those with severe injuries.

Implementation of international standards in trade regulation by the state

Free trade policy (or free trade in English) appeared in the second half of the 18th century as a phenomenon of economic life. In its theoretical foundation, A. Smith’s famous work - “The nature and causes of the wealth of nations” became decisive. The theory of free trade was developed by another English economist. It was developed and almost completed in the works of Ricardo.

Topical Issues of Application of Decisions of Interstate Human Rights Bodies in Criminal Proceedings of the Russian Federation

The paper deals with the implementation of international standards for the protection of individual rights in criminal proceedings consolidated in the decisions of judicial and quasi-judicial intergovernmental human rights bodies. The author gives a characteristic of the main stages of interaction of the legal system of the Russian Federation with the system of international standards, perceived through the practice of the ECHR. The paper examines features of the execution of the ECHR acts after the Russian Federation withdrew from the Council of Europe. The article analyzes the legal foundations of the activities and legal properties of acts of quasi-judicial bodies of the United Nations in the context of the grounds for reviewing national judicial decisions in criminal cases. On the basis of Russian judicial practice, the legal model of sentence review based on international judicial and quasi-judicial acts is analyzed: the stable characteristics of this model are determined, the patterns of implementation of acts of quasi-judicial bodies of the United Nations in Russian judicial practice in criminal cases are described, the factors requiring improvement of this model are analyzed. It is concluded that the existing model of regulation of these relations is based on insufficiently clear provisions of the Criminal Procedure Code of the Russian Federation in their interpretation by the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. This model does not fully take into account the specifics of individual legal acts of interstate human rights bodies. In conclusion, the article proposes the author’s concept of the reform of the model of resuming criminal proceedings in connection with these acts of interstate human rights bodies. As one of the conclusions, the paper notes that at the present stage of the development of criminal procedure, legislation and the practice of its application in the Russian Federation, the issues of implementation in domestic law of international human rights treaties through the execution of decisions of their control (judicial and quasi-judicial) mechanisms with competence to consider individual reports of victims of alleged violations of these treaties remain relevant.

НЕПРЯМІ ПОДАТКИ ТА ЇХ ВПЛИВ НА ФОРМУВАННЯ ДОХОДІВ БЮДЖЕТУ

The article is devoted to the study of the trends of indirect taxes, which are a significant component of tax revenues to the state budget and play a leading role as a tax instrument for regulating the interests of the state and business in the context of the development of the national economy. In the process of research, the distinguishing features of indirect taxes regarding their role and place in the process of budget revenue formation, in particular, value added tax in comparison with excise tax and customs duty, and the main problems of their management in the system of national economy are identified. Based on the analysis of indirect tax revenues to the state budget, the main factors influencing the implementation of budget indicators for the last three years are identified, which allowed to justify the need to amend the tax and customs legislation of Ukraine, as well as the implementation of international standards and further modernisation of indirect taxation in terms of ensuring the completeness of calculation and timely payment of indirect taxes, stability and predictability of state budget revenues. Separate areas of improvement of indirect taxation have been identified, including: further amendments to the Tax Code of Ukraine on the issue of VAT and excise tax, changes regarding the restoration of tax obligations of taxpayers who have the opportunity to fulfill their tax obligations, the Customs Code of Ukraine on matters of customs clearance, etc., which should contribute to the positive fulfillment of obligations by taxpayers, the projected receipt of all payments to the budget. The need for the implementation of international standards in the field of taxes, the further modernization of indirect taxation in terms of ensuring the completeness of the assessment and timely payment of indirect taxes, the stability and predictability of revenues to the state budget, the search for optimal tax collection mechanisms, the achievement of balanced business development, the protection of the interests of the state, and the preservation of workers is substantiated. places and ensuring the stability of budget revenues through the prism of improving the national legal framework of indirect taxation.

ISO 9000 SERIES STANDARDS IN THE SPHERE OF TOURISM AND HOSPITALITY OF UKRAINE IN THE CONCEPT OF TOTAL QUALITY MANAGEMENT TQM

The article analyzes the current state of application and determination of the prospects for the implementation of ISO 9000 series standards in the field of tourism and hospitality of Ukraine in the concept of general quality management of TQM. It has been proven that the problem of post-war revival and development of processes of general management of the quality of services in the field of tourism and hotel and restaurant business of our state is quite urgent, based on its financial, economic and social importance for the reconstruction of the economy of our country. It was studied that as a result of the implementation of international standards, the activity of the enterprise (organization) becomes more understandable and transparent, a clear division of responsibility is established, the level of internal organization increases and the number of errors decreases. The difference between ISO 9001 and ISO 9000 is determined. The quality systems built on the ideology of the ISO 9000 series standards, which played their unique role in the development of technical and technological progress, are analyzed. It has been proven that the implementation of a quality management system developed on the basis of the ISO 9001 standard in an enterprise or organization contributes to the simplification of the system of service provision and the improvement of their quality, the establishment of established feedback with consumers, the improvement of the working climate, and the provision of stable work in conditions of staff turnover , making rational and effective decisions based on facts. The domestic level of standardization in the field of tourism and hospitality was studied in view of its correlation with international standards of general quality management. It has been proven that the standards of the ISO 9000 series, in particular the ISO 9001 standard, defines the most convenient and the most simple management model for today, and this model should be most fully used in the field of hospitality and tourism of Ukraine. It was concluded that effective quality systems that meet market requirements are today integrated into the concept of TQM — Total Quality Management. The main direction of the new version of the ISO 9000 series standards was their convergence with the ideology of TQM. In order for the domestic tourism business and the hospitality industry to have the opportunity to develop successfully, it is necessary to study all the rules and requirements of the ISO standard, as well as the methodology of their implementation at domestic enterprises in the field of hospitality.