Legal Entity Research Articles

Administrative and legal regime of martial law

Currently, Ukraine is under martial law. Historically, it is known that military conflicts of various nature and scale have become an integral feature of the evolution of mankind since ancient times. And therefore, in ancient times, war was a normal, natural state of nations, while peace was an accidental state. Humanity has become more aware of the value of life. However, in the 21st century, Ukraine faced events that, in our time, seemed to be unacceptable, and many citizens have the question of what the martial law regime is, what are its main aspects, taking into account their significant consequences for the normal life of the population. Martial law is a special legal regime introduced on the territory of Ukraine or in some of its localities, which gives the military command, state authorities, military administrations and local self-government bodies certain powers necessary to avert a potential threat, repel armed aggression and ensure national security within countries. The introduction of martial law is associated with the implementation of certain legal procedures provided for by national legislation. The introduction of martial law is carried out by the highest authorities of the state. Law of Ukraine No. 389-VIII «On the Legal Regime of Martial Law» establishes the procedure for introducing martial law in Ukraine. The National Security and Defense Council of Ukraine submits proposals for the introduction of martial law in Ukraine or in some of its localities for consideration by the President of Ukraine. In connection with the introduction of martial law in Ukraine, the constitutional rights and freedoms of a person and a citizen, provided for in Articles 30-34, 38, 39, 41-44, 53 of the Constitution of Ukraine, may be temporarily limited for the period of the legal regime of martial law, as well as to introduce temporary restrictions on the rights and legal interests of legal entities within the limits and to the extent necessary to ensure the possibility of introducing and carrying out measures of the legal regime of martial law, which are provided for by the first part of Article 8 of the Law of Ukraine «On the Legal Regime of Martial Law». Thus, in the event of the introduction of a legal regime of martial law, significant restrictions on the rights of both individuals and legal entities may be applied. However, such restrictions may occur except within the limits of temporary restrictions on the constitutional rights and freedoms of a person and a citizen, as well as the rights and legal interests of legal entities, provided for by the decree of the President of Ukraine on the introduction of martial law. Therefore, in the case of the initiation of the procedure for the introduction of the legal regime of martial law, as it happened in Ukraine, information on the features and main aspects of this regime is relevant and important.

The system of subjects of administrative and legal support of information security in Ukraine

Based on the analysis of current legislation, available scientific, journalistic and methodological sources, the article clarifies the content of the system of subjects of administrative and legal support of information security in Ukraine. It is proposed that the system of subjects of administrative and legal support of information security should be understood as a set of legislative, executive and judicial authorities, state, public and other organizations and associations, and citizens who may participate in administrative and legal support of information security in accordance with the legislation regulating relations in the field of information security. It is established that the system of subjects of administrative and legal support of information security includes a wide range of structures of both state and non-state affiliation. The first group (state entities) is represented by the State represented by the President of Ukraine, legislative, executive and judicial bodies, which, having different competencies in the field of administrative and legal support of information security, perform key tasks and functions in it. The second group (non-state actors) can be divided into two subgroups. The first one includes society represented by legal entities, namely, commercial companies and non-governmental organizations (educational institutions, research institutes, research and analytical centers, etc.) The second group includes individuals (citizens) who may be directly involved in ensuring information security, represented by specialists, experts, information security consultants, etc. It is proposed to: include all non-state actors in the mechanism for implementing the goals and objectives of the Information Security Strategy; make the widest possible use of the capabilities of non-state actors in this area, and therefore intensify the involvement of citizens, public associations, organizations, etc. in solving the problem of information security; create an Interagency Commission on Information Security within the structure of the National Security and Defense Council of Ukraine.

Institute of anti-corruption authorized state body of government and local government bodies: features of the legal regulation

The article analyzes the provisions of the Law of Ukraine “On the Prevention of Corruption”, the Model Regulation “On the Authorized Unit (Person) on Prevention and Detection of Corruption” and other specialized legislation from the point of view of regulating the activities of the anti- corruption officer of state authorities and local self-government bodies. The complex of measures to prevent and detect corruption, which are entrusted to the authorized persons in the implementation of their activities in state bodies, local self-government bodies, state enterprises, institutions, and organizations, has been studied. It was established that the anti-corruption commissioner exercises control over compliance with anti-corruption legislation in the relevant body, its territorial (inter-regional) bodies and legal entities belonging to the sphere of management of the relevant body through cooperation with the management, employees and other authorized bodies (persons) in accordance with the current legislation. It was found that in the current legislation of Ukraine there are two institutions of anti-corruption commissioners, different in terms of legal regulation, but unified in terms of the purpose of their activity. Namely, the first institute provides for the formation (definition) of authorized divisions (authorized persons) on issues of prevention and detection of corruption, in particular, at enterprises, institutions and organizations belonging to the sphere of management of a state body and regulates its activities, and the second institute of anti-corruption officers , specifically for legal entities whose anti-corruption programs are approved in accordance with the Law. It is emphasized that the fulfillment of a number of tasks by the authorized person is related to direct interaction with the management of the state authority or local self-government body, including on the issues of conflict of interest settlement, whistleblower protection, bringing guilty persons to disciplinary responsibility for violating the requirements of anti-corruption legislation, informing about the facts of committing such violations, managing corruption risks.

Legal regulation of the powers of the Antimonopoly Committee of Ukraine to exercise control in the field of banking activity

Control is explained as a systematic verification of the implementation of laws, directives, resolutions and decrees or as state or public measures for the supervision, inspection, accounting of the activities, behavior of natural and legal persons, i.e. control is an inspection in order to ensure the reliability and legality of the actions specified and the process of tracking the actual implementation of plans. Unfortunately, the legal reference literature and the current legislation of Ukraine do not contain a unified approach to the definition of the legal content of the term «control». The Encyclopedia of Law, for example, defines «control» (French controle – check, from Old French contre-role – a list with a duplicate for verification) – as verification of the implementation of laws, decisions, etc. The article examines the place of the Antimonopoly Committee of Ukraine in the system of bodies exercising control in the sphere of banking activity. It is determined that state control is one of the main functions (forms, methods) of public administration. The degree of efficiency of state control, despite the sphere of its implementation, is mainly determined by the quality of legal support of control activities, a certain level of socio-economic and logistical support of state control bodies, the level of mobility and balance of the system of control bodies. It is the balanced construction of the system of state control bodies that is an important prerequisite for the successful functioning of the entire system of state bodies. Analyzing the variety of laws and by-laws, as well as scientific literature on the issue of subjects of control in the sphere of banking activity, it is determined that control over the activities of banking institutions is a complex system, which has two main directions: external control and internal control. Subjects of banking control can be represented both externally (by state and independent regulatory authorities) and internally. The subjects of banking control by the state include: the Accounting Chamber of Ukraine, Control Departments under the Administration of the President of Ukraine, the State Financial Inspection of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the National Bank of Ukraine, the State Fiscal Service of Ukraine, the State Treasury Service of Ukraine, the State Property Fund of Ukraine, state extra-budgetary funds (such as the Pension Fund of Ukraine), the National Securities and Stock Market Commission, law enforcement agencies and others in accordance with the current legislation. Independent audit firms act as subjects of independent control, and the subjects of internal control are the Supervisory Board, the Audit Commission, the Management Board (Board of Directors), functional divisions of the bank, and its internal audit service. The article thoroughly covers the functions of the Antimonopoly Committee of Ukraine of control in the sphere of banking activity, its important role and importance. The article defines the main functions assigned to the Antimonopoly Committee of Ukraine by the current legislation of Ukraine. On the basis of the study, it is established that in case of violation of the current legislation, material and operational-economic liability is provided for business entities in general, and banks in particular. When writing the article, on the basis of the studied material, it is established that the common type of operational and economic sanctions applied by the authorities are: cancellation of licenses and termination of foreign economic operations. And in case of abuse of monopoly position in the market, the Antimonopoly Committee of Ukraine has the right to adopt a resolution on the forced division of monopoly formations.

The single tax in Ukraine: reform or repeal

The institution of a simplified taxation system provided for in the tax system of Ukraine is characterized by permanent variability, which is always aimed at achieving an optimal balance between national interests (reduction of the shadow economy sector; attracting funds to budgets; reducing the level of tax administration costs; preventing the use of simplified taxation system in minimization schemes; etc.) and individual interests of taxpayers (reducing the tax burden; promoting the competitiveness of taxpayers; improving the convenience of paying taxes; minimizing the amount of tax reporting; etc.). Since the introduction of the simplified taxation system, it has been significantly transformed and, compared to 1998, is qualitatively better. Despite this, discussions in political and scientific circles about the need to take steps to further modify this special tax regime, up to its complete abolition, do not stop. The article considers the National Revenue Strategy until 2030 approved by the supreme executive body of Ukraine, which defines a medium-term roadmap for reforming tax policy and tax administration in Ukraine. The article outlines the main principles that should be followed in modernizing the national simplified taxation system and considers the goals that the state seeks to achieve through the practical implementation of the approved strategy. The author describes in detail the key measures envisaged by this national strategy for reforming the simplified taxation system, including in the context of Europeanization of the tax system of Ukraine, and points out the uncertainty of certain elements of these measures, which leads to complications in the tax planning process for entities. The author concludes that the approved national strategy, which is aimed at approximating the national tax policy and tax legislation of Ukraine to the provisions of the European Union legislation, provides for depriving legal entities (including agricultural producers) of the right to tax their income with a single tax, and defines measures to tighten the requirements for single tax payers (individual entrepreneurs) and increase their tax burden.

Activities of public administration entities in the field of standardization, licensing and accreditation of healthcare in Ukraine

According to the provisions of the Basic Law of our state, life and health, honor and dignity, inviolability and security of a person are the highest social value. In order to ensure the guaranteed right to health care, the state, in the form of authorized bodies, takes the necessary organizational and legal measures and methods aimed at preserving human health. The human right to health covers a wide range of health-related phenomena and practices. Standardization, licensing and accreditation as means of ensuring the human right to health care directly belong to this spectrum of social relations. Taking into account the fact that the health care of citizens is based on a number of principles enshrined in the Constitution and laws of Ukraine, the article emphasizes that standardization, licensing and accreditation, which are the guarantee of life and health care, occupy a specific weight in health care citizens. Through the prism of legislative regulation and the analysis of subordinate regulatory legal acts, the author of the article examines the impact of regulatory legal acts on the regulation of relations in the field of standardization, licensing, and accreditation. The author focuses on the activities of the Cabinet of Ministers of Ukraine, the Ministry of Health of Ukraine, the State Service of Ukraine for Medicinal Products and Drug Control, as well as other public administration entities that play a leading role in licensing, standardization and accreditation of business entities, as well as other participants in relations in the field of health care. In general, the article draws attention to the important role of public law entities in regulating relations in the field of standardization, licensing, and accreditation, as well as draws attention to the legal mechanism of compulsory licensing. It is concluded that the modern system of public administration in the researched sphere of public relations is carried out primarily by authorized state bodies. It is emphasized that the subject of further research should be the issue of determining the system of public and private law entities involved in the process of regulating relations in the sphere of health care of Ukraine, the disclosure of the legal mechanism of compulsory licensing in order to ensure the health of the population, the defense of the state, environmental safety and other public interests, as well as the activities of public entities during the martial law regime.

The Impact of Land Transfer on Sustainable Agricultural Development from the Perspective of Green Total Factor Productivity

China’s agricultural sector is transitioning from extensive management to intensive management, and land transfer brings about changes in land use and management methods, which may encourage the agricultural sector to enter a sustainable development track, but this mechanism has not been effectively proven. Using the SBM-GML index to construct a green total factor productivity index to measure the level of sustainable agricultural development in each province (or autonomous region or municipality directly under the central government) and provincial panel data from 2010 to 2022, we applied a panel interactive fixed-effects model to empirically test the impact of land transfer on sustainable agricultural development, with a focus on analyzing the heterogeneity and related mechanisms of this impact. The results indicate that (1) land transfer significantly promotes sustainable agricultural development, and this conclusion still held true after robustness tests such as controlling for regional omitted variables, replacing dependent variables, changing the sample size, IV estimation, and GMM estimation. (2) The mechanism testing found that land transfer mainly promotes sustainable agricultural development by increasing the desirable output, and has no significant effect on reducing non-point source pollution. At the same time, land transfer mainly improves the desirable output through factor allocation effects rather than scale operation effects, thereby promoting sustainable agricultural development. (3) The heterogeneity analysis found that the higher the quantile of agricultural development level is, the weaker the role of land transfer in promoting sustainable agricultural development, indicating that land transfer has a greater impact on areas with poor agricultural development foundations, and areas with poor agricultural development foundations are more likely to obtain sustainable development space through land transfer. The impact of different land transfer methods and land transfer objects on sustainable agricultural development was heterogeneous. Compared with non-market transfer methods such as exchange and transfer, market-oriented transfer methods such as leasing and equity had a more significant impact on sustainable agricultural development. Compared to transferring land to ordinary farmers, transferring land to new business entities such as family farms, professional cooperatives, and enterprises can significantly promote sustainable agricultural development.

Evaluation of Construction Support by the Government through Business Entities on the Trans Sumatra Toll Road (Case Study: Terbanggi Besar – Kayu Agung Toll Road Section)

Evaluation of Construction Support by the Government through Business Entities on the Trans Sumatra Toll Road (Case Study: Terbanggi Besar – Kayu Agung Toll Road Section)

Strengthening the Role of Village-Owned Enterprises (Bumk) in Improving the Economy of Pegat Bukur Village in Berau Regency

This study discusses the role of Village-Owned Enterprises (BUMK) in improving the economy of Pegat Bukur Village in Berau Regency. BUMK is a legal entity established by the village to manage business and productivity to improve the welfare of the village community. This study uses a descriptive qualitative approach. The focus of the research is to identify and analyze the BUMK program in managing the potential of Pegat Bukur Village, analyze the role of BUMK in improving the village economy, and develop a model for the development of BUMK Batu Bual Sejahtera. The results of the study show that the Batu Bual Sejahtera BUMK in Pegat Bukur Village has a significant role in improving the village economy. BUMK Batu Bual Sejahtera is able to take advantage of the potential of the village into 17 business units. Through various business units that have been formed, BUMK Batu Bual Sejahtera is able to play a role in increasing community income, opening new jobs and reducing unemployment, helping the village financial sector with the potential for village original income, and community involvement in village development. BUMK also has an impact by increasing people's income, reducing the unemployment rate and independence of Kampung Pegat Bukur. The development of BUMK Batu Bual Sejahtera uses a development model with a Pentahelix actor approach where there are governments, communities, companies (Business), academics and the media.

Network structures and their role in the development of innovative and intellectual activity of business entities

Network structures and their role in the development of innovative and intellectual activity of business entities

SOME CONSIDERATIONS REGARDING THE ORGANIZATION ND THE ACTIVITY OF THE PUBLIC NOTARIES IN ROMANIA

Public notaries in Romania play an essential role in the legal and economic system of the country. They are responsible for the authentication of the legal documents, ensuring that comply with the law and that the rights and obligations of the parties involved are clearly defined and protected. Their activity is regulated by Law no. 36/1995, the law of public notaries and notarial activity.In the current economic and social context, public notaries contribute to the safety and stability of civil and commercial transactions, thus facilitating confidence in the market. They ensure the transparency and fairness of these transactions, which is crucial for the efficient functioning of the economy.The professionalism and impartiality of public notaries are guaranteed by rigorous training and strict compliance with deontological and legislative norms. Thus, public notaries in Romania are fundamental for ensuring legal certainty and for protecting the rights of citizens and legal entities.

Transfer Teknologi Pengolahan Sosis Ikan Thok Bagi Kelompok Masyarakat Gampong Neuheun, Kecamatan Mesjid Raya, Kabupaten Aceh Besar

The technology transfer program for processing Thok fish sausages has been implemented for the fisherwomen in Gampong Neuheun. Based on interviews, the main issues faced are the lack of skills in using materials, tools, and technology for processing Thok fish products. Additionally, the absence of a coordinating business entity for fish processing reduces community motivation. The aim of this activity is to provide Thok fish sausage processing technology to the fisherwomen in Gampong Neuheun. The implementation methods include surveys, socialization, and training, with evaluations through pre-tests and post-tests. Results show a 90% increase in skills and knowledge, as well as an 85% increase in motivation. This training facilitates the management of fish catches during the harvest season.

Law Enforcement of Environmental Agreement Violations by Business Entities

In the increasing demands for environmental protection and management which are currently increasing and require attention from every child of the nation as both policy makers and the community in general, the environmental law since the enactment of Law Number 4 of 1982 to Law Number 32 of 2009 which was then codified in the main ideas of Law Number 6 of 2023 concerning Job Creation, this is the answer to the government's efforts in enforcing environmental law to be better and more beneficial. In the application of criminal law sanctions as a result of criminal acts by reviewing and highlighting the application of law to the implementation of environmental management as an effort for environmentally sustainable development, problems regarding the consequences of criminal acts committed by Business Entities so that they can result in additional criminal penalties must be based on legal norms by paying attention to the level of public awareness and global environmental developments and international legal instruments related to the environment as well as the awareness and life of the community in relation to environmental management have developed in such a way that they need to be refined to achieve the goals of environmentally sustainable development.

Impact of Islamicity on the productivity of conventional and Islamic banks in selected southeast Asian countries

This study provides a new understanding of how bank-specific characteristics, the macroeconomic environment, and Islamicity affect the productivity of conventional banks (CBs) and Islamic banks (IBs) in selected Southeast Asian countries. The data of 153 banks, collected between 2015 and 2020, were used, and the influence of the selected factors was investigated by using panel data approaches, as well as the data envelopment analysis-based Malmquist productivity index (DEA-MPI). In the first-stage analysis, bank productivity was measured by using total factor productivity changes (TFPC), and in the second-stage analysis, panel regression analysis was performed, specifically, multiple panel regression analysis, which employed pooled ordinary least squares, a fixed-effects model, and a random-effects model. Parametric and nonparametric (Mann–Whitney and Kruskall–Wallis) tests found that the IBs were more progressive than the CBs. The findings indicated that unlike the IBs, change in the productivity of the CBs was adversely affected by economic Islamicity, as well as legal and governance Islamicity, which indicated that macroeconomic and legal structures that leaned toward Islamic values adversely affected the CBs. Meanwhile, the IBs were likely to be structured in line with such values and thus can mitigate the adverse impact of various factors. Both groups were negatively affected by human and political rights Islamicity, which indicated the use of a setup that could not benefit from Islamic values. This finding lends credence to the arguments in the literature that IBs mirror CBs in practice to remain competitive in their pricing based on market principles. The IBs were found to benefit from international relations Islamicity, which bodes well for the competitiveness of new players against the ancient setup of CBs in the globalized world.

On the form of ownership of state corporations and public law companies and a new type of legal entity

On the form of ownership of state corporations and public law companies and a new type of legal entity

Pertanggungjawaban Pidana bagi Pelaku Pencemaran Lingkungan Perspektif Fikih Jinayah

This study aims to identify and analyze the strengths and weaknesses of the criminal liability system in environmental law and evaluate how Islamic jurisprudence can offer alternative or additional solutions to address environmental pollution problems. This study uses an empirical legal research method with qualitative procedures. The results of the study indicate that the act is considered to violate Islamic jurisprudence and environmental regulations in Indonesia, as shown in the findings. However, law enforcement still has obstacles related to evidence collection and time constraints that must be overcome in order to effectively pursue individuals or groups responsible for environmental damage. Therefore, to ensure environmental sustainability, it is important for the government to actively participate, for law enforcement to achieve effectiveness, and for business entities and the community to be aware of their obligations and be responsible for their behavior.

Financial Performance Evaluation Using Profitability and Liquidity Ratio Analysis

A company's financial performance is an important indicator used to assess the financial health and operational efficiency of a business entity. In the context of PT Rig Tenders Indonesia Tbk, the consolidated financial statements as of March 31, 2024 showed an increase in current assets to IDR 330.44 billion from IDR 263.97 billion in the previous period. Although the company has recorded an increase in current assets and net profit, unstable global economic conditions can cause uncertainty in revenue and operating costs. This study uses a quantitative research design with a descriptive approach to evaluate the financial performance of PT Rig Tenders Indonesia Tbk through profitability and liquidity ratio analysis. The results of the study show that PT Rig Tenders Indonesia Tbk has good financial performance with high liquidity, significant profitability, and effective asset management. The company shows a strong ability to meet short-term obligations and generate profits from its assets and equity. A holistic and sustainable evaluation of financial performance is essential to maintain the stability and growth of the company in the future. The findings of this study provide important contributions both theoretically and practically in the field of financial management. Theoretically, this study enriches the literature on financial ratio analysis with a focus on the maritime industry. In practice, these findings offer solutions for companies in managing risk and improving operational efficiency through better asset management strategies and investment diversification. The limitation of this study lies in the use of financial data in one period that may not reflect long-term dynamics. For future research, it is recommended to examine financial data in a longer period and consider other external factors such as regulatory changes and global market conditions.

Legal implications of emerging technologies in maritime pollution monitoring and management

ABSTRACT Maritime pollution poses significant risks to marine ecosystems and human health, necessitating effective monitoring and management strategies. Integrating emerging technologies such as remote sensing, artificial intelligence (AI), and unmanned systems presents new legal challenges. This research examines the legal implications of these technologies in maritime pollution monitoring and management, focusing on existing frameworks like UNCLOS, MARPOL, and OPRC. Issues related to data privacy, security, and jurisdictional challenges are addressed. A qualitative analysis of scholarly works, reports, and case studies identifies key themes and gaps. Through a comprehensive review of international conventions and the Arctic Council's initiatives, this research provides recommendations for policymakers, legal practitioners, and stakeholders. The findings emphasize the need for adaptable legal structures to support the sustainable integration of emerging technologies, enhancing the effectiveness of maritime pollution management and protecting the marine environment.

Do early adopters raise barriers to the commercial take-up of strategic high-technology products?

ABSTRACT The objective of this research is to investigate whether the behaviors and preferences of early adopters can potentially hinder the widespread proliferation of strategic high-technology industrial products. Through an extensive analysis of data collected from 1285 communication satellites, our findings reveal a significant pattern: when early adopters demonstrate a high demand for product diversity and elevated levels of innovation, this tends to delay the diffusion of these technologies to the mainstream commercial adopters. Early adopters undeniably play a pivotal role in directing the development pathways of strategic industries; however, their insistence on high innovation and diversity creates technological barriers. These barriers, in turn, slow down the mass adoption by commercial entities, which rely on more stable and universally accepted technologies. Our research enriches the existing body of diffusion literature by offering a fresh perspective, focusing on the dynamics of adopter orientation as opposed to the traditional producer-centric view. The results from our study highlight the urgent need for the implementation of targeted policy interventions and strategies aimed at fostering more equitable and widespread diffusion processes. This would ensure that the benefits of innovation are more evenly distributed across a broader range of user segments. Moreover, our findings suggest that innovation policies need to address systemic failures within the innovation ecosystem, such as the lack of a dominant design which can further facilitate diffusion. This insight is particularly beneficial for policy-makers, providing them with critical information to determine the optimal timing for transitioning from mission-oriented policies that are aimed at establishing new markets, to product diffusion policies focused on rectifying market failures.

Land Rights and Their Environmental Implications for Indigenous Communities in Nusantara Capital City

Article 16A of the IKN Law addresses the extension of land rights periods for business entities. Given the existence of many unrecognized customary law communities in East Kalimantan Province, it is crucial to assess the impact of such extensions on these communities within the IKN (Capital City of Nusantara). This study aims to examine the implications of granting land rights under Law No. 21 of 2023 concerning IKN on the living environment of indigenous peoples in the region. The research employs a normative juridical approach, utilizing both statutory and conceptual frameworks. The findings reveal that Article 16A of the IKN Law, along with its implementing regulations concerning the extension of land rights for business entities, has the potential to adversely affect indigenous communities by exacerbating environmental issues. Specifically, the prolonged extension of land rights diminishes state control over land, accelerates deforestation to the detriment of indigenous communities who rely on forests, increases the risk of water scarcity, and potentially triggers agrarian conflicts and disputes. The study recommends aligning the land rights duration in the IKN Law with that of the Basic Agrarian Law, expediting the local government’s data collection on indigenous communities, involving these communities in decision-making processes, and advocating for the legalization of the Indigenous Peoples Bill.