Національний юридичний університет імені Ярослава Мудрого ⚖ Головна ⓘ Довiдка
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1.
Abramova, A. .
    The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries [Текст] / A. Abramova, K. Shaposhnykov, A. Zhavoronok, P. Liutikov, I. Skvirskyi, O. Lukashev // Estudios de Economia Aplicada. - 2021. - Vol. 39, Iss. 5. - P. 1-15
   Перевод заглавия: Екосистема адміністрування ПДВ в електронній комерції: приклад країн Східної Європи
УДК
РУБ DOI: 10.25115/eea.v39i5.4909

Аннотация: Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance. The study aims to deepen the theoretical and applied provisions of the VAT administration in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in the framework of forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models. As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities. The directions on achieving the maximum volumes of the VAT mobilization following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes in the matters of forecasting other tax payments.

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2.
Borysova, V. I..
    Standard of proof in common law: Mathematical explication and probative value of statistical data [Text] = Стандарт доказування в загальному праві: математичне обґрунтування і доказове значення статистичних даних / Borysova V. I., B. P. Karnaukh // Journal of the National Academy of Legal Sciences of Ukraine. - 2021. - Vol. 28, Iss. 2. - p. 171-180
ББК Х623
РУБ DOI 10.37635/jnalsu.28(2).2021.171-180

Аннотация: As a result of recent amendments to the procedural legislation of Ukraine, one may observe a tendency in judicial practice to differentiate the standards of proof depending on the type of litigation. Thus, in commercial litigation the so-called standard of “probability of evidence” applies, while in criminal proceedings – “beyond a reasonable doubt” standard applies. The purpose of this study was to find the rational justification for the differentiation of the standards of proof applied in civil (commercial) and criminal cases and to explain how the same fact is considered proven for the purposes of civil lawsuit and not proven for the purposes of criminal charge. The study is based on the methodology of Bayesian decision theory. The paper demonstrated how the principles of Bayesian decision theory can be applied to judicial fact-finding. According to Bayesian theory, the standard of proof applied depends on the ratio of the false positive error disutility to false negative error disutility. Since both types of error have the same disutility in a civil litigation, the threshold value of conviction is 50+ percent. In a criminal case, on the other hand, the disutility of false positive error considerably exceeds the disutility of the false negative one, and therefore the threshold value of conviction shall be much higher, amounting to 90 percent. Bayesian decision theory is premised on probabilistic assessments. And since the concept of probability has many meanings, the results of the application of Bayesian theory to judicial fact-finding can be interpreted in a variety of ways. When dealing with statistical evidence, it is crucial to distinguish between subjective and objective probability. Statistics indicate objective probability, while the standard of proof refers to subjective probability. Yet, in some cases, especially when statistical data is the only available evidence, the subjective probability may be roughly equivalent to the objective probability. In such cases, statistics cannot be ignored.

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3.
Demidova, L. M..
    Vaccination against infectious diseases: international standards of patient's rights. [Текст] / L. M. Demidova, E. E. Demidova, A. Y. Dudchenko // Wiadomosci lekarskie. - 2019. - Vol. 72, Issue:12 cz 2. - P. 2518-2523
   Перевод заглавия: Вакцинация от инфекционных заболеваний: международные стандарты прав пациентов
УДК
ББК Р51
РУБ DOI: 10.36740/WLek201912220

Аннотация: Introduction: The spread of infectious diseases, the increasing number of people who refuse immunization, the study of international standards of patient’s rights during immunization in modern conditions are relevant in modern medical law. The aim: The aim of this research is clarification of patient’s rights international standards for vaccination against infectious diseases and ways of their further implementation in Ukraine. Materials and methods: The research is conducted using general and special scientific methods (philosophical-dogmatic, dialectical, logical-normative, system-functional and comparative-legal analysis, statistical and others). The analysis of documents and statistics of international institutions, in particular, the United Nations (UN), the Council of Europe (CE), the World Medical Association (WMA), legal acts of different countries, the judgments and decisions of the European Court of Human Rights (ECHR) and other courts on human (patient) rights and their compliance with immunization (86 court decisions), and questionnaires is conducted. The views of V. Pashkov [1−3], L. Udovyka [2], N. Gutorova [3] and other researchers are studied. Conclusions: International standards of patient’s rights for vaccination against infectious diseases and standards when compulsory of vaccination is not violation of international standards of patient’s rights are identified in the study. Suggestions are made regarding the future implementation of such standards in health care system of Ukraine.

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4.
Furman, A.
    Intelligence, creativity, psychological and personal qualities of employees as factors of real achievements [Text] / A. Furman, S. Kutsepal, Т. Prykhodko, S. Krylova, М. Gliznutsa, Z. Vykhovanets // International Journal of Management. - 2020. - Vol. 11, Iss. 4. - p. 316-325
   Перевод заглавия: Интеллект, креативность, психологические и личностные качества сотрудников как факторы реальных достижений
ББК Х627
РУБ DOI: 10.34218/IJM.11.4.2020.032

Аннотация: In the work, we analyzed the relationship of indicators of psychometric intelligence and psychometric creativity with intellectual, creative and social achievements. On the other hand, we tried to identify the role of different intellectual abilities and different forms of creativity, taking into account the different measures of their conjugation with real achievements, and also to analyze the role of those personal properties that, related to the peculiarities of organizing different forms of individual mental (conceptual, metacognitive, intentional) experience, act as a condition for real creative achievements of employees. The main approaches to the study of intelligence and creativity in connection with various aspects of individual productivity were examined, the results of studies of the ratio of intellectual and creative abilities were analyzed, and ideas about the role of personal properties as a factor in the employee's real achievements were analyzed.

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5.
Gutorova, N. .
    Ensuring the citizens' rights and freedoms in case of COVID-19 vaccinatio in the public health system [Текст] / N. Gutorova, V. M. Pashkov, T. Kaganovska // Wiadomosci lekarskie. - 2021. - Vol. 74, Iss. 11, cz. 2. - P. 2863-2869
   Перевод заглавия: Забезпечення прав і свобод громадян при вакцинації проти COVID-19 в системі охорони здоров’я
УДК
РУБ PMID: 35029547 + DOI: 10.36740/WLek202111201

Аннотация: ABSTRACT The aim: To study the legal and regulatory framework for ensuring the right to health of patients depending on the legal status of coronavirus vaccines in different countries as an essential element influencing the right to public health and other rights of citizens. Materials and methods: In this paper, we study the legal norms and scientific positions on the above issue using generalized information from scientific journals that use scientific methods from a medical and legal point of view. This article is based on dialectical, comparative, analytical, synthetic, and complex research methods. Using the above methods, we studied the attitudes of different categories of citizens to vaccination against coronavirus disease through questionnaires on the following issues: attitudes to vaccination in general; motivation for vaccination, in case of consent to vaccination; reasons for refusal of vaccination. The case-law of the European Court of Human Rights on vaccination and ensuring the rights of citizens to health care was also analyzed. Results: Proper legal regulation of the right to health depending on the legal status of the vaccines is important in order to implement restrictive measures to combat COVID-19 and, accordingly, to prevent the possible spread of a pandemic in the public health system. Conclusions: Ensuring the right to health and applying restrictive measures to prevent the spread of a pandemic is an essential element of the public health system. However, the question of the legal status of vaccines is crucial to prevent the spread of the disease. That is, it is essential to go through all the stages of clinical trials for the vaccines used. Their safety and effectiveness and proving the fact that the harm of vaccination is much less than the harm of the spread of coronavirus disease. In the process of ensuring the right to health, including by making compulsory vaccination against COVID-19, legal framework and practice are critical components that aim to minimize the potential hazards that threaten the health and lives of the population.

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6.
Ievdokymov, V.
    Social capital measurement based on “The value explorer” method [Text] / V. Ievdokymov, S. Lehenchuk, D. Zakharov, U. Andrusiv, O. Usatenko, L. Kovalenko // Management Science Letters. - 2020. - Vol. 10, Iss. 6. - p. 1161-1168
   Перевод заглавия: Измерение социального капитала по методу "Исследователь стоимости"
ББК У01
РУБ DOI: 10.5267/j.msl.2019.12.002

Аннотация: The article substantiates the essence of the concept of “social capital” as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise.

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7.
Kravtsov, S. .
    The validity, effectiveness, and enforceability of an arbitration agreement: Issues and solutions [Текст] / S. Kravtsov, O. Surzhenko, N. Golubeva // Access to Justice in Eastern Europe. - 2021. - Vol. 4, Iss. 4. - P. 116-130
   Перевод заглавия: Чинність, ефективність та можливість виконання арбітражної угоди: проблеми та рішення
УДК
РУБ DOI: 10.33327/AJEE-18-4.4-n000088

Аннотация: The main reason for dispute in international commercial arbitration is the existence of an arbitration agreement concluded between the parties to a foreign trade agreement. The procedure of dispute resolution in international commercial arbitration will depend on the extent to which this arbitration agreement is concluded correctly in accordance with the norms of international and national law. Quite often, in the law enforcement activities of both national courts and arbitrations, there are questions about the validity, effectiveness, and enforceability of an arbitration agreement. In different countries, this issue is addressed ambiguously. In one case, national law takes precedence, and, accordingly, national courts are empowered to consider the validity, effectiveness, and enforceability of an arbitration agreement. In other cases, however, the autonomy of the arbitration agreement is a priority aspect of the consideration of any procedural issues by international commercial arbitration as the only and indisputable body authorised by the parties to the foreign trade agreement to consider a particular dispute. The article analyses doctrinal and legislative approaches to this issue, in which the authors come to the logical conclusion that national courts do not consider the validity, effectiveness, and enforceability of an arbitration agreement.

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8.
Marchenko, O. S..
    Value creation networks and prices for consulting services: theoretical frameworks and models [Текст] = Мережі створення цінності та ціни консалтингових послуг: теоретичні засади та моделі = Сети создания ценности и цены консалтинговых услуг: теоретические основы и модели / O. S. Marchenko, O. V. Yarmak // Actual problems of economics. - 2015. - : 12 (174). - P. 17-23. - Бібліогр. : с. 23
ББК Х623.211.8 + У01

Аннотация: The article outlines the theoretical aspects of the network approach to value creation and consulting services pricing. The authors ground the comprehensive nature and the role of consulting networks in consulting service value creation. The theoretical frameworks of the model of a branch inter-service network of value creation and the consulting complex pricing are explained.
У статті розкрито теоретичні аспекти мережевого підходу до надання консалтин- гових послуг та визначення їх цінності і ціни. Обґрунтовано комплексний характер кон- салтингової послуги, роль мереж консалтингу у формуванні її цінності. Представлено теоретичні засади моделі галузевої міжпослугової мережі формування цінності і ціни кон- салтингового комплексу.
В статье раскрыты теоретические аспекты сетевого подхода к предоставлению консалтинговых услуг и формированию их ценности и цены. Обоснованы комплексный характер консалтинговой услуги, роль сетей консалтинга в формировании ее ценности. Представлены теоретические основы модели отраслевой межуслуговой сети формирова- ния ценности и цены консалтингового комплекса.

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9.
Pashkov, V. .
    Vat Rates on Medical Devices: Foreign Experience and Ukrainian Practice [Текст] / V. Pashkov, N. Hutorova, A. Harkusha // Wiadomosci lekarskie. - 2017. - Vol. 70. Issue:2 pt 2. - P. 345-347
   Перевод заглавия: Тарифы на медицинские приборы: зарубежный опыт и украинская практика
УДК
ББК Р

Аннотация: Abstract INTRODUCTION: In Ukraine differentiated VAT rates is a matter of debate. Today the Cabinet approved a list of medical products that has been changed three times resulting in changed VAT rates for specific products. European Union provides another method of regulation of VAT rates on medical devices. The abovementioned demonstrates the relevance of this study. MATERIAL AND METHODS: Comparative analysis of Ukrainian and European Union legislation based on dialectical, comparative, analytic, synthetic and comprehensive research methods were used in this article. DISCUSSION: In Ukraine general rate of VAT for all business activities is 20 %. But for medical devices, Tax Code of Ukraine provides special rules. VAT rate of 7% for transactions supplies into Ukraine and imported into the customs territory of Ukraine of medical products on the list approved by the Cabinet. The list generated by the medical product name and nomenclature code that does not correspond to European experience and Council Directive 2006/112/EC. CONCLUSION: In our opinion, reduced VAT rates should to be established for all medical devices that are in a stream of commerce, have all necessary documents, that proved their quality and safety and fall under definition of medical devices.

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10.
Petryshyn, O. .
    The features of the system of normative-legal acts of local self-government of Ukraine: a rejection of the Soviet Union postulates in favor of the European Union values [Текст] / O. Petryshyn, M. Petryshyna, O. Hyliaka, T. Didych // Baltic Journal of European Studies. - 2019. - Vol. 9, Issue: 3. - P. 286-310
   Перевод заглавия: Особенности системы нормативно-правовых актов местного самоуправления Украины: отказ от постулатов Советского Союза в пользу ценностей Европейского Союза
УДК
ББК Х0
РУБ DOI: https://doi.org/10.1515/bjes-2019-0034

Аннотация: In this article, the authors, collaboratively and based on their experience of related research (normative-legal activity of local self-government (Petryshyna, 2011), general theoretical problems of lawmaking and norm-making (Didych, 2018), problems of reception of foreign experience of reforming local self-government (Petryshyn, 2014), and pressing problems of decentralization reform (Hyliaka, 2015)) investigate the features and the shortcomings of the system of normative-legal acts of local self-government of Ukraine. These include: the problems of the legal status and the nature of the modern system of normative legal acts of local self-government, its normative-legal consolidation; the issues of practical law-making by bodies and officials of local self-government through the prism of the heritage of the Soviet system of local self-government; the shortcomings in the reforms undertaken since independence; the ongoing decentralization and associated reforms as well as existing concepts and plans aimed at the integration of Ukraine into European legal space and the European Union in particular. The result of the study was the identification of a number of substantiated features of the system and general recommendations aimed at the improvement of the overall state of local self-government and its law-making activity in the context of the current and future related reforms in Ukraine.

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Умовні позначення місця знаходження

3_пов.(ЗПІ) – зала правової інформації, НБК

4_пов.(НАб) – абонемент наукової літератури, НБК

4_пов.(ДБФ) – довідково-бібліографічний фонд, НБК

5_пов.(З/П) – зала періодичних видань, НБК

6_пов.(АХЛ) – абонемент художньої літератури, НБК

6_пов.(ЗІЛ) – зала літератури іноземними мовами, НБК

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8_пов.(РК) – книгосховище рідкісних видань та дисертацій, НБК

НБВ – інформаційно-бібліографічний відділ, НБК, 7 поверх

Ст.Аб. – студентський абонемент, НБК, 5 поверх

Філ №1 – філія № 1 (вул. Динамівська, 4)

Філ №2 – філія № 2 (вул. Пушкінська, 106)

Полт. фак. – Полтавський юридичний інститут, м. Полтава