European Integration Of Ukraine Research Articles

Особливості організації бухгалтерського обліку в Україні в сучасних умовах господарювання

The article analyzes the peculiarities of accounting in Ukraine at the present stage of socio-economic development. Based on the generalization of trends in the development of the domestic accounting system, the characteristics of current approaches to the organization of accounting procedures are outlined. The peculiarities of the transformation of the accounting system under the influence of globalization processes, in particular in the conditions of realization of Ukraine 's European integration aspirations, are analyzed. The advantages of applying IFRS in the context of standardization of the domestic accounting model to the requirements of the global economic space are revealed. It is proved that further development of accounting in Ukraine should be carried out in the direction of adaptation of foreign, in particular European models of organization of accounting procedures to the requirements of the domestic business environment. In turn, the use of the existing socio-economic and financial potential of the country will help streamline accounting processes and increase their effectiveness.

ПРАВОВИЙ АНАЛІЗ ДОГОВОРУ ФРАНЧАЙЗИНГУ В СФЕРІ ІНТЕЛЕКТУАЛЬНОЇ ВЛАСНОСТІ

Introduction. Despite the widespread franchising relations in the world, they still do not have sufficient legal regulation in the national legislation. This can be explained by the fact that franchising in Ukraine began to develop relatively recently, namely with the independence of our country in 1991. The regulatory legal act, which first enshrined the provisions of the franchise agreement, is the Civil Code of Ukraine, but it should be noted that the peculiarity of domestic legal regulation is the use of the category of "commercial concession agreement", which in essence fully corresponds to the franchise agreement. In this context, it is important to conduct a legal analysis of such an agreement and provide proposals for improving the national legislation in the field of regulation of franchising relations. Purpose. The purpose of the study is to conduct a legal analysis and develop proposals for improving the legal regulation of the franchise agreement at the legislative level, taking into account international experience that has already proven its effectiveness and can become the basis for developing amendments to the current legislation of Ukraine. Materials and methods. The materials of the study are: 1) regulatory and legal support of the peculiarities of the legal regulation of the franchise agreement; 2) works of domestic and foreign authors who conduct their scientific and practical research on the subject of the franchise agreement and its components, as well as analysis of proposals for the legal regulation of the franchise agreement. The methodological basis of the work is the following methods: in particular, in the process of studying the subject of the franchise agreement and its components, the methods of analysis and synthesis were used; the method of abstraction and generalization was used in defining the concept and legal nature of the franchise agreement; deduction method - in the development of some proposals for improving the current legislation of Ukraine in the field of legal regulation of the franchise agreement; comparative legal method was used in the process of studying the legal regulation of the franchise agreement in certain countries of the European Union; formal legal method - in the analysis of the norms of current and prospective legislation; system-functional method - in the study of the composition and forms of franchise relations, as well as the structure of the franchise agreement. Results. The process of formation of legal regulation of the franchise agreement in some countries is analyzed. A review of legislative acts was carried out and problems in the legal regulation and definition of the concepts of franchising and commercial concession were identified, and it was noted that differences in the interpretation of concepts in the course of entrepreneurial activity can lead to negative consequences in the form of litigation, loss of status of the organization, reduction of business development efficiency, financial costs, etc. The legal analysis of the transfer of rights under a franchise agreement to a commercial name and trademarks together with commercial information containing information about the experience of the right holder's business activity was carried out. Given the analysis of individual means of individualization of the right holder, attention is drawn to the fact that the individual terms of the commercial concession agreement include the term of its validity. Prospects. Based on the positive experience of the European Union Member States with regard to Ukraine's European integration policy, the author suggests that one of the possible proposals for improving national legislation on the legal regulation of the franchise agreement is the adoption of a separate regulatory act which would enshrine the specifics of legal relations under the commercial concession agreement, as well as revision of the provisions of the Civil and Commercial Codes of Ukraine relating to the legal regulation of pre- contractual liability and disclosure of information about the franchisor's activities. Taking into account Ukraine's choice of the European vector of development, it is proposed to replace the term "commercial concession" with the internationally recognized term "franchising" by amending Chapter 76 of the Civil Code of Ukraine, which, accordingly, should be renamed from "Commercial Concession" to "Franchising". Not only the name of the agreement itself, but also the names of its parties, the right holder and the user, which are currently defined by the current legislation, need to be changed. They should be changed to the franchisor and franchisee respectively, following the example of most foreign countries, including the member states of the European Union.

ПІДВИЩЕННЯ ФІНАНСОВОЇ ВІДКРИТОСТІ УКРАЇНИ НА ШЛЯХУ ДО ЄВРОПЕЙСЬКОЇ ІНТЕГРАЦІЇ

Introduction. The article analyzes the changes in approaches to the small economies financial openness improvement. It takes into account the new challenges of global economic instability and the contradictions of the European integration requirements of financial openness in the conditions of global economic destabilization and highlights possible ways of overcome them. Materials and methods. To disclose the theoretical model of the interconnection between financial openness, financial stability and economic growth has been used system-functional and comparative economic-statistical analysis methods based on World Bank and IMF statistic data. Results and discussion. It is emphasized that there is a trend towards strengthening control over capital flows at the global level and the removal of restrictions on the movement of international capital flows is one of the key requirements for the approximation of regulatory norms in the field of financial sector for countries going to join the EU with the regulatory framework of the latter. Given the current conditions of global uncertainty and the threat of increasing financial instability, the EU's position on the free movement of capital flows at this stage may be significantly revised. Due to the current conditions, the requirement of free movement of capital flows contradicts with a list of requirements for the approximation of the characteristics of the financial sector of the candidate countries and the EU. The need for a capital flow control policy for small open economies wishing to join the EU at this stage is not just only the need of ensuring macroeconomic stability, but also to the convergence criteria of systems, in particular in terms of joining to ERM II and BEPS. Conclusions. In overall case of small open economies, in the context of the implementation of European norms and the approximation of regulatory framework in the financial sector, it is necessary to talk about the feasibility of controlling the international capital flows at the stage of building adequate institutional environment as a support measure for further transition to free exchange rate and capital flows liberalization. As a proposal, it is stated that the elimination of identified contradictions and the transition to the free capital movement in the interests of Ukraine's European integration requires proper development of the country's financial sector and, above all, its institutional environment. The implementation of appropriate practical measures for the institutional provision of financial openness should include a policy of control over the movement of capital flows, which combines the potential of fiscal, monetary and regulatory policies in different segments of financial markets as part of the macroprudential policy.

ТРАНСФОРМАЦІЯ ЕКОНОМІКИ КОСМОСУ: РЕГУЛЮВАННЯ, ФУНКЦІЇ, ОБ’ЄКТИ, ПРІОРИТЕТИ

The article provides the author's definition of space economy as a subsystem of the aerospace complex, the intersection of social relations of the national economy and national security, related to the creation and use of resources needed to study, un-derstand and use space to achieve civilization. The external aspects of the space economy related to the realization of geopoliti-cal interests and the internal ones that allow to realize social, commercial, intelligence, defense, security goals are identified. It is shown that the result of the space economy is the creation of a diversified product, represented by spacecraft and equipment, services, implementation of program strategies for research, civilian, defense and military purposes; as well as the formation of aerospace infrastructure. The foreign experience of the space industry of the leading countries of the world from the standpoint of the potential of civil and military economy is studied. intelligence, etc. It is established that the subjects of the space economy are: international organizations, the state, multinational corporations, business structures, individuals. Prospects for the development of the space economy in the context of Ukraine's European integration are argued. Significant influence on the develop-ment of the space economy of space anthropoecology, the subject of which is the relationship of man with the outside world. It is shown that the result of this interaction is the implementation of measures that stimulate the development of the national economy in the field of environmental research, space science and space geology. The approaches to the design of rocket and space technology in accordance with European standards are generalized, its distinctive features are determined. The leading experience of using the space industry in the military economy in terms of the use of space information networks and logistical support of defense and military operations with high-tech weapons is systematized. The main problems of space economy in Ukraine are revealed and prospects of their solution on the basis of further development of space industry, anthropoecology, creation and use of pseudo-space systems, species space reconnaissance, air-space base means, etc. are offered.

ШЛЯХ УКРАЇНИ ДО ЄС: РЕФОРМУВАННЯ ДЕРЖАВНОГО УПРАВЛІННЯ

The article reveals the peculiarities of reforming the sphere of public administration on the way to European integration. On June 23, 2022, the heads of 27 EU member states and their governments decided to grant Ukraine the status of a candidate for the EU. It was revealed that against the background of the Russian-Ukrainian war, the process of European integration of Ukraine acquires a new meaning, its active stage involves the adoption of relevant decisions and the adoption of relevant regulatory and legal acts. It was determined that corruption schemes in the sphere of public administration have a lot of destructive consequences in the socio-economic sphere, therefore, taking into account such aspects, a plan for reforming the sphere of public administration in the direction of the European integration of Ukraine was developed. In order to build an effective public administration system in Ukraine, it is envisaged to implement work in four directions: parliamentary reform, reforming central executive bodies and approximation to EU governance standards, reform in the system of local executive bodies, reform in the field of local self-government. It is believed that an important direction of European integration should be the creation of a system of state support (state + business) for institutions of civil society, with the aim of including them on a competitive basis in the preparation of proposals (participation in development) in the field of public administration and their legislative support. On the path of Ukraine's European integration, it is also envisaged to continue reforming the management of state-owned enterprises in order to control state assets more deeply. On the way to European integration, our country will have to introduce and adopt a sufficient number of changes, but given the way Ukraine defends its independence, there are good reasons to claim that Ukraine is a truly worthy candidate for EU membership. It should be emphasized that due to the circumstances that have developed in general, Ukraine has the opportunity to quickly join the EU within the framework of existing procedures. However, it should not be forgotten that the EU may decide to create a special regime to speed up the accession process. This will bring Ukraine closer to the completion of formal accession to the European Union, but not to the final completion of European integration, which is connected with the fact that in order to fully comply with the standards of the European Union, a number of reforms need to be carried out, among which the reform of public administration in the context of ensuring economic growth takes a decisive place of Ukraine.

УКРАЇНА У ВИРІ МІЖНАРОЖНОЇ ІНТЕГРАЦІЇ

The process of international integration is considered as a result of modern global economic processes. The preconditions of international integration and the specifics of the conditions for Ukraine are analyzed. The geographical closeness of the countries is defined as an important, but not a single prerequisite for the international integration of the countries. The closeness of the levels of economic development and the degree of market maturity of the integrating countries is determined as strategic precondition for effective international integration. The existence of a significant gap between the level of economic development of Ukraine and the degree of market maturity of the European Union is emphasized and the threats to the country's integration in such conditions are listed. The evolution of international integration processes on the territory of the former Soviet Union, which directly or indirectly concerned Ukraine, is studied: CIS, Customs Union, Common Economic Space, Eurasian Economic Community (EurAsEC), and GUAM. The list of important arguments in favor of the European direction of Ukraine's international integration is determined. The Copenhagen criteria for the integration of Eastern countries into the European Union are considered: political, economic, organizational (commitments), legal. The danger of the consumer strategy of national economy development, which is a threat to Ukraine's European integration, is emphasized. It is concluded that Ukraine cannot remain outside economic and political groups because it is not only in the geographical center of Europe, but also in the vortex of world trade, the center of intersection of transport routes and geopolitical events influenced by the imperial ambitions of the Russian Federation. It is summed up that the European Union remains a strategic direction of Ukraine's international integration, which will provide long-awaited static and dynamic economic effects, safe living conditions and welfare of the population.

Огляд ландшафту інструментів інноваційної політики ЄС: висновки для України

The need to modernize and critically rethink the state of Ukraine`s national innovation policy and the tools for its implementation is justified. This is due to the slowdown of innovation processes in the country over the past five years and the chronic problems that have accompanied the national research and innovation sphere for almost the entire period of independence. To that end, it is necessary to rely on the theoretical argumentation of the grounds for state intervention in innovation from the standpoint of various economic schools, and European experience in the development and implementation of innovation policy, which is relevant in the context of Ukraine's European integration, as well as taking into account modern challenges and the specifics of the social and institutional arrangements of Ukraine as a developing country. This article identifies and summarizes the most common instruments used at the level of the EU and its member states to support research, development, and innovation. These include research, collaboration, doctoral and seed grants, public procurement, start-up funds, venture funds, science and technology parks, clusters, technology transfer offices, technology centers, innovation loans and innovation vouchers, tax incentives, "living labs", digital innovation hubs, etc. Some of them have been analyzed to illustrate the similarities and differences in the innovation policy of the EU member states. It has been determined EU member states still tend to use supply tools, supporting knowledge generation to a greater extent, and tools to stimulate demand for innovation are much less common in them, which does not allow the EU to catch up with world leaders, in particular the United States, Japan and South Korea, for the performance of national innovation systems. Based on the analysis of the European experience in supporting and stimulating innovation, proposals are formulated for the development of a national innovation policy for an effective post-war recovery.

European Integration of Ukraine. What will be the Path to Full Membership and How will Military Operations Affect it?

The urgency of the subject matter is primarily conditioned upon the desire of the Ukrainian people for economic and cultural integration into the European community of democratic states and the need for Ukraine to defend its European choice by military means. It is also worth paying attention to the fact that this topic is not sufficiently covered by other researchers, political scientists, and sociologists. In this regard, the purpose of the study is to reveal the topics of economic, political, and cultural integration of Ukraine into the European Union. Moreover, the objectives of this study are to reveal the problems on the way to full membership of Ukraine in the European Union and to investigate the impact of Russia's invasion of Ukraine on the integration process. The main methods of research are analysis, induction, deduction, and synthesis, which allow the study to describe and highlight the most important aspects of Ukraine's European integration. The paper investigates the process of integration of Ukraine into the economic, social, and cultural space of the European Union; defines the European Union, describes its power institutions; reveals the problems and difficulties of Ukraine related to the integration process; examines how the military aggression of the Russian Federation against Ukraine would affect the further development of the country's European integration. The materials of the study are of practical and theoretical value for political scientists, sociologists, other representatives of the scientific community and researchers on the topic of European integration of Ukraine, who are interested in the features and aspects of this process, investigate the problems that prevent the Ukrainian state from moving along the path of European integration

OVERVIEW OF ACCOUNTING AND REPORTING REGULATION IN MINING ENTERPRISES

The main requirement for mining enterprises in the context of Ukraine's European integration is the transition to new international standards for accounting for economic transactions and accounting for these transactions, taking into account the specifics of the industry. Nowadays the regulatory framework for accounting and reporting of the extractive industry is not sufficiently regulated, so there is a need to develop industry methodologies and develop specific methods of accounting for such activities, taking into account the specifics of this industry and international requirements. Improving regulations will adapt the national accounting and reporting system to new requirements, increase the efficiency of accounting at mining enterprises, ensure transparency and accuracy of reporting for a wider range of stakeholders, including Ukrainian and foreign. The article systematizes and investigates the main problematic aspects of regulatory legislation of accounting and reporting of mining enterprises. The classification of regulative maintenance of accounting and reporting of mining enterprises is offered. Possible ways to solve these problems by developing and adopting international standards, conducting comprehensive and large-scale work to create more detailed and adapted standards for the mining industry are considered.

Methodological recommendations on digital rating of enterprises

Introduction. The introduction of tax rating will help to centralize the control over the activities of economic entities by various government agencies. On the other hand, tax rating will avoid subjectivity in the assessment of enterprises by the tax authorities and establish a transparent and understandable work of the tax authorities themselves for taxpayers and society as a whole. The purpose of the paper consists in a thorough study and analysis of international and domestic experience in rating the economic activity of enterprises by tax indicators in Ukraine to develop harmonized and unified guidelines for ranking business entities in the European integration of Ukraine. Results. To determine the company's rating by tax indicators, it is necessary to assess the company's payment of taxes, fees and other tax payments and introduce digital rating of the company's fiscal indicators, which, thanks to two-way communication, will reveal negative phenomena in enterprises and fiscal authorities. When ranking enterprises by tax indicators, it will be possible to avoid the corruption component in the distribution of budget funds, the provision of tax benefits, to identify the most important industries, regions and enterprises that need state aid. Also with the help of this rating and tax indicators, you can calculate the amount by region, region, industry, which large enterprises (unfortunately, the state as well) hide. You can also determine the reduction of gross product due to the large salaries of “predatory” top management. We remind you that Ukraine has a flat scale of taxation of individuals and the main tax revenues under this article are paid by the poor and middle class. That is, in fact, the poor and middle class pay pensions, including to the rich. Comparing the paid taxes and own revenues of the region plus determining the amount of domestic debt with its sources of repayment will significantly strengthen financial and tax discipline both in the center and on the ground. Such measures will significantly improve Ukraine's international image and simplify its entry into the international community. Conclusions. The proposed guidelines for digital rating of tax indicators of enterprises will improve the regulatory framework for determining the rating of the enterprise to obtain a scale of reliability of the enterprise as a business entity, eliminate significant problems of corruption in the fiscal system, improve financial and tax discipline primarily in central authorities, and secondly in industries, oblasts, cities, etc. These recommendations make it possible to establish opportunities for honest enterprises to obtain various privileges from the state and to avoid unreasonable and often ineffective inspections by tax and other authorities.

TRANSFORMATION OF PUBLIC ADMINISTRATION IN SEAPORTS OF UKRAINE

The article covers changes of direction in development of the maritime management complex of Ukraine. The need for a comprehensive study of specific stages of seaports development is due to the fact that maritime ports are an integral part of the transport and industrial infrastructure of the state since they are located on the routes of international transport corridors. The European integration of Ukraine and activation of its transit influence enhancing the quality of services of the maritime management complex. By the adoption of the Law of Ukraine “On the Seaports of Ukraine”, there were significant changes in the public administration of the maritime industry, which remain in force to this day. The methodological basis of the research is formed by a system of general scientific and special legal methods of scientific knowledge (historical, dialectical, analysis and synthesis, scientific abstraction, forecasting). Based on the study of scientific works on the public management theory and the public administration, the author’s definition of the category “public administration” in the maritime industry at the stage of transformation has been formulated. Aspects of management have been analyzed, tasks and functions have been revised in accordance with European standards and best management practices; critical factors for the successful administration of the port sector of Ukraine have been identified. It was pointed out, that nowadays the Ukrainian maritime industry has a unique opportunity to create its own port management model based on the European “port-landlord” management pattern. It was emphasized, that there is a need for a seminal work in the direction of changing national legislation, a significant change in the approach, not only in planning the development of ports, but also a binding development implementation through the application of a direct rule on prosecution for failure to comply with strategic documents on the development of the industry. Fostering the emergence of an approach for determining the direction of public administration development of the maritime industry at the stage of changes involves solving the following issues: withdrawal of land administration from the public sector; optimization of managerial decision making; adoption of the institution for the implementation of plans for the development of ports and the responsibility for the execution of those tasks.

CORPORATE REPORTING: TRANSPOSITION OF THE PROVISIONS OF EU DIRECTIVE 2013/34

Background. Corporate reporting is one of the key tools of external communication. Bringing it in line with EU Directive 2013/34 is in line with Ukraine's European integration plan and the interests of Ukrainian business. The aim of the article is to study the approaches to transposing the provisions of EU Directive 2013/34 on the structure and content of corporate reporting in the EU Member States and in Ukraine to ensure its interna­tiona­lization. Materials and methods. The research was conducted using the methods of theoretical generalization, comparative analysis and synthesis, which allowed to assess the domestic practice and prospects of transposition of EU Directive 2013/34. Results. The provisions of EU Directive 2013/34 on the preparation and publication of annual financial statements are considered. The requirements are systematized and the powers of national regulators to determine the structure and content of financial statements by category of enterprises are analyzed. Approaches to the reform of accounting legislation in the EU member states and in Ukraine are studied. The differences between the measures taken and the prospects for transposition of EU Directive 2013/34 in our country have been identified. Conclusion. Unlike EU countries, the management report and the report on payments in favor of the state are new forms of reporting. The formation of the regulatory framework for the implementation of EU Directive 2013/34 in Ukraine is not completed yet, their preparation and practical implementation require a certain adaptation period to study foreign experience and create a favorable investment environment. Further in-depth study of the provisions of EU Directive 2013/34, in particular on the structure and content of financial statements of various categories of companies, will allow better understand domestic legislative innovations, reporting of business partners from EU countries and make reporting of Ukrainian companies more transparent and useful to increase their competitiveness and investment attractiveness.

МІГРАЦІЯ РОБОЧОЇ СИЛИ З УКРАЇНИ ДО ЄС НА ПРИКЛАДІ ПОЛЬЩІ: КЛЮЧОВІ ТЕНДЕНЦІЇ ТА ПРОБЛЕМНІ АСПЕКТИ В КОНТЕКСТІ ЄВРОІНТЕГРАЦІЇ

The article summarizes the current state and main trends of external migration of the population from Ukraine to the Republic of Poland, in particular in the aspect of labor migration. The political and legal regime of border crossing between countries is described. The characteristics of key economic and social parameters that determine the migration environment in the Ukraine – Poland system are given. Indicators of border crossing by Ukrainians to Poland, residence of Ukrainian citizens on the territory of Poland, their place in the gender structure of the population of this country, naturalization are given. The results of the analysis of tendency characteristics of external labor migration from Ukraine to the Republic of Poland in terms of the number of submitted applications and received permits for temporary stay and employment of Ukrainians in Poland are reflected. The specifics, as well as problematic aspects of external labor migration from Ukraine to Poland in the context of socio-economic development of countries, as well as European integration of Ukraine. The shortcomings of increasing labor migration from Ukraine to Poland, such as the rapid increase in the number of Ukrainian citizens living in Poland, including in the structure of foreigners, have been identified; increasing the number and increasing the dynamics of applications submitted and permits obtained for temporary stay of Ukrainians in Poland, especially for reasons of work and study; growing intentions of Ukrainians and increasing the number of permits obtained for the right to perform long-term work in Poland; further strengthening the attitudes and attitudes of Ukrainians regarding the intensification of their plans and intentions regarding the implementation of various forms of migration to Poland; increase in the number of naturalization practices of Ukrainian citizens by Poland, which is evidence of the growing threat not only of high migration rates, but also changes in citizenship by domestic migrants. The practical significance of the research results lies in the formation of information and analytical support for the formation and implementation of state policy regulating migration processes in the migration system Ukraine – EU to accelerate Ukraine’s European integration processes and realize the potential of socio-economic development. The scientific novelty of the study lies in the scientific approach to solving the problem of development and realization of migration potential in the Ukraine – EU system on the example of the recipient – the leader in attracting labor migrants from Ukraine – the Republic of Poland.

Legal bases for counteracting financial terrorism

The legal regulation of the basics for counteracting financial terrorism in connection with financial security has been studied. It has been established that financial terrorism can be considered as a multifaceted phenomenon, and therefore it is extremely dangerous for national economic interests. Financial terrorism is primarily a threat to the economic interests of the state, and therefore threatens national security in general. The fight against financial terrorism is directly linked to financial security. It has been established that financial security is an integral element of economic security, which, in turn, is a part of the national security of the state. The views of scientists on the content and essence of financial security have been studied, on the basis of which a conclusion has been made about the characteristics of financial security as a state of prevention of financial terrorism. It has been concluded that financial security has the following features: future orientation, dynamism, focus on sustainable growth, priority of national economic interests, economic independence of the state, its independence from the influence of external capital, which is especially relevant in external aggression. The content of the main normative legal acts, which determine the basic principles of counteraction to financial terrorism in the context of the principles of legal regulation of tax, foreign economic and other economic activity as a means of financial security, has been analyzed. It has been concluded that the fight against financial terrorism is a system of legal, organizational, financial, economic and methodological measures aimed at ensuring the protection of the financial interests of the state as the financial basis of its activities, prevention of real and projected threats. The classification of legal bases for counteracting financial terrorism on specificity of a direction has been offered; the general economic bases and financial and legal bases which are those guiding principles which are revealed in regulation of financial and legal relations, and also financial and security bases have been allocated. It has been noted that the implementation of reforms on Ukraine's European integration becomes possible only under the conditions of legal consolidation, detailing and observance of the legal bases of counteraction to financial terrorism in those normative and legal acts, which regulate the issues of financial security.

Peculiarities of legal regulation of banking relations in the conditions of ukraine's european integration

The article considers the peculiarities of the legal regulation of banking relations in the context of Ukraine's European integration. Emphasis is placed on the implementation of European Union standards in the national banking legislation in accordance with the Association Agreement between Ukraine and the European Union. The provisions of some documents of the European Union

Regulation of food waste management in Ukraine and abroad

In the world in general and in Ukraine in particular, there is a catastrophic environmental situation with food waste. The solution to the problem of waste accumulation, the organization of quality control of compliance with legislation in their treatment, the formation of environmental awareness of the population is hampered by the lack of unanimity in defining the essence of waste, industrial waste, waste in the regulatory framework and among scientists. The aim of the work is to study the essence of the definition of food waste in domestic and foreign scientific discussions and regulations in terms of improving the regulation of their treatment in Ukraine. Scientific discussion of domestic and foreign authors on the concept of waste, in particular food, as well as their regulations demonstrate a wide variety of not only definitions but also approaches. This takes into account the legal basis for waste operations, their physical condition and properties, environmental and economic characteristics, the criterion of goal setting, accounting approach and so on. The analysis of the existing classifications of waste stated the absence of a separate category of food waste both in the works of Ukrainian scientists and in domestic regulations, while foreign authors are actively researching this category. According to the results of the study, it is proposed to introduce into the domestic regulatory framework the term "loss of food and food waste" commonly used abroad with the following definition: products (substances) as edible parts of plants and animals produced or collected for human consumption but ultimately not consumed. Critical analysis of domestic environmental legislation in comparison with European allowed to propose the implementation of the Waste Framework Directive, as well as the formation of a hierarchy of waste management priorities: prevention, preparation for reuse, recycling, other types of disposal, elimination as Ukraine's European integration. Areas of further research will be the study of food waste disposal technologies of the modern city.

Municipal policy as a priority area of legal policy in the context of reforming the territorial organisation of power and European integration of Ukraine

The present study investigates the problems of development and implementation of municipal policy in Ukraine. It was found that the essence of municipal policy of Ukraine, given the ongoing decentralisation reform, is that it is a relatively stable, organised, purposeful activity of public authorities and local governments, which aims to build a capable local government, adequate to the needs and interests of territorial communities. The study describes the elemental composition of municipal policy. The authors of this study established that its elemental composition includes: the concept of system-structural and organisational-functional organisation and activities of local authorities at different levels of administrative-territorial organisation; a coordinated system of regulations that govern the organisation and activity of local bodies of state executive power and local self-government, establish the scope and limits of their competence, determine the features of interaction and the procedure for resolving disputes between them; regulatory basis of resource provision of local self-government; legislative definition of a body or official in the structure of state executive bodies, which represents the interests of the state in the corresponding territory, has the right to exercise control powers, and constitutes a link between the territorial community, local governments and the system of state executive bodies; formally defined decision-making algorithm on issues relating to local self-government; system of monitoring the national municipal policy. The authors also identified the main blocks of issues under study, which require further use of a comprehensive scientific approach to their legislative solution

European Union–Ukraine Association Agreement: Challenges and Prospects for Cooperation

The purpose was to substantiate the features and determine an effective strategy for Ukraine's Eurointegration. Used a theoretical analysis of reports on the fulfillment of the terms of the European Union (EU)–Ukraine Association Agreement (AA), we identified the problems and destructive factors of the European integration for Ukraine. The graph theory helped to prioritize these problems in the context of implementing the AA's tasks. Constructed neural models and elasticity coefficients provided a quantitative assessment of the adequate performance of strategic functions within the framework of the AA for Ukraine has been carried out. Priority of conduction tasks argued the importance of implementing a strategy of moderate adaptation for Ukraine to increase the positive effect of cooperation with the EU and sustainable development of the country

STATE POLICY OF SOCIAL PROTECTION OF CHILDREN AS A SOCIAL SAFETY FACTOR: HISTORICAL EXPERIENCE OF EUROPEAN COUNTRIES FROM THE 17th to 21th CENTURIES.

The historical aspect of the development of state social policy of social protection of children in Europe from the 17th to 21th centuries is considered in the article. The purpose of the article is to highlight the peculiarities of the historical development of the state policy of social protection of children in European countries of the 17th to 21th centuries and learning from the experience of social protection of children in the context of Ukraine's European integration. The regulatory framework of the system of social protection of children in Ukraine has been studied. The statistic on different categories of children in need of social protection by the state is analyzed. The structure of the system of social protection of children in Ukraine is considered. The research methodology is based on the principle of priority of universal human values. As part of the tools of the proposed work the theoretical one is the analysis and generalization of scientific sources, educational and methodological publications on the theme and synthesis, as well as comparison and generalization of data. Based on the analysis of materials on the peculiarities of social protection in the UK, Germany, France, Sweden and Norway, it was determined that the social protection of children in Europe is characterized by assistance to them in providing conditions for the realization of their rights and freedoms. Equally important is the setting up of various charitable institutions, schools, penal colonies that help children change, as well as the emergence of social services that protect the rights and interests of children. The authors suggest that in the course of the studying the history of the issue of state policy of children’s social protection, there is an opportunity for analogies, the implementation of already proven steps on the path of democratization of national social protection policy. The researchers see the prospects for further research in the study of global innovative forms of social protection and support for at-risk children.

МОДЕЛЮВАННЯ МУЛЬТИАГЕНТСЬКОЇ ВЗАЄМОДІЇ В УБЕЗПЕЧЕННІ СПОЖИВАННЯ В УМОВАХ ІНСТИТУЦІОНАЛЬНОЇ НЕСТАБІЛЬНОСТІ

Розвинуто теоретико-методологічні аспекти дослідження безпеки споживання як здатності держави, суспільства і підприємництва створювати передумови усвідомленого задоволення людиною потреб у самовідтворенні із захисту здоров’я нації та охорони довкілля як імперативів майбутнього розвитку. Процес убезпечення споживання запропоновано розглядати з позиції гармонізації інтересів суспільства, бізнесу і влади у формуванні підґрунтя сталого споживання і виробництва в стратегічній перспективі. Показано хаотичність процесів самоорганізації на споживчому ринку, а також необхідність поєднання інституціонального і ринкового механізмів у розв’язанні проблеми зміцнення безпеки споживання в процесі євроінтеграції України. Розроблено системні засоби зміцнення безпеки споживання на основі гармонізації економічних інтересів суспільства, підприємництва, держави з використанням мультиагентського підходу. Відповідно до цього запропоновано мультиагентську модель для ідентифікації учасників (агентів) процесу забезпечення безпеки споживання, формалізації елементів, інституціональних норм, параметрів і обмежень їх взаємодії. Шляхом побудови інтелектуальної карти забезпечення безпеки споживання встановлено інституціональні передумови, учасників процесу забезпечення безпеки споживання, систему їх інтересів, часові параметри взаємодії, базисні процеси, загрози та пов’язані сфери забезпечення безпеки споживання. Доведено необхідність задіяння ринкового механізму гармонізації інтересів суб’єктів забезпечення безпеки споживання (людини, суспільства, органів державної влади та місцевого самоврядування, підприємств-виробників, громадських об’єднань, міжнародних організацій, науково-дослідних установ та ін.) шляхом узгодження ціни в рамках співвідношення попиту та пропозиції на безпечні товари (послуги) з максимізацією наближення інтересів як умови досягнення рівноважного стану системи.