National University of State Tax Service of Ukraine
Recent publications
Objective: The relevance of the article is due to the spread of the problem of genital prolapse in women. In order to solve this, the purpose of the presented work is to present and evaluate the 5-year experience of using light-weight polypropylene mesh, which is used in the transvaginal surgical treatment of stage III-IV cystocele. Methods: A retrospective cohort study was conducted at the Dnipro State Medical University at the Department of Obstetrics and Gynecology in the period from 2010 to 2020. A total of 612 patients with an average age of 64.8 ± 8.2 years (range 47-79) were included in it. Results: Long-term analysis of operative treatment in 374 patients (76.0%) after 60 months showed a high level of satisfaction with the results of the operation 99.2% (371/374). A significant level of elimination of pathological symptoms in the functioning of the pelvic organs and improvement of the quality of life was established, which were assessed using questionnaires: PFDI-20 (76.4-4.3 (p < 0.05)), PFIQ-7 (41-8.4 (p < 0.05)), before the operation and at the final stage of the study. In total, 12 months after the operation, 2.6% (12/467) of the patients were re-operated on due to erosion of the vaginal wall at the site of placement of the MESH-system. Conclusions: The proposed technique for restoring the front wall of the vagina in case of an isolated cystocele of the III-IV degree, without signs of incomplete or complete prolapse of the uterus, showed a recurrence-free result in the indicated segment of the vagina.
Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.
The people of Ukraine are right now fighting for their right to self-determination, for their European choice. The European integration is a part of the foreign policy and national identity of many European countries, among which is Ukraine. According to Academician Yu. S. Shemshuchenko, the norms of the Constitution of Ukraine are the political and legal basis for the implementation of the foreign policy, which based on its national interests and domestic policy, widely recognized principles and norms of international law. As stated by the political leadership of the Russian Federation (hereinafter referred to as the RF, Russia), the goals of its army’s invasion into Ukraine are demilitarization and „denazification“. This fact confirms the denial and active opposition by a nuclear state of the national identity of the Ukrainian people, as well as an option for own choice of the independent path. As the reality has demonstrated, the right of a people to self-determination is not always fully implemented as a result of their acquisition of their statehood and territory within internationally recognized borders. States that systematically violate human rights are the most prone to aggression. Thus, aggression against other countries turns into another round of the infringement of the rights of citizens of the aggressor state. The essence of the international legal personality of the state is the people. The identity of the legal personality of the state, regardless of its current (last official) name and various circumstances that have taken place during the entire period of its existence (occupations, annexations, etc.), follows from the continuity of the people located on the territory of its historical residence. As a consequence, the legal personality of the Baltic states after liberation from the Soviet occupation is based on the continuity of their peoples.
The article assesses the state of readiness of the Ukrainian industry to the challenges of Industry 4.0, which showed that, despite the difficult conditions in which the domestic industry found itself, namely: the decline in the volume of industrial production in the processing industry, the difficult economic conditions caused by the systemic problems of the industry, the considerable deterioration of the capital stock, the insufficiency of financial means for its renewal and dependence on imported raw materials, in Ukraine there are successful cases for development and implementation of 4.0 industry technologies. Assessment indicators of readiness of Ukrainian industry for development in direction of Industry 4.0 are reasoned. These indicators allow to analyze processes of creation, transfer, use of knowledge, increase of intellectual capital, application of the latest technologies and know-how in the production, the originality and complexity of the products on the market and the share of value added in them. Recommendations for the development of enterprises in the conditions of Industry 4.0 are given. It is noted that such development does not require the abandonment of traditional production III-IV technological systems, but in the context of global economic orientations and Industry 4.0 takes on specific features, namely it allows industrial enterprises to change themselves rapidly and qualitatively in a short period of time. The experience of developed countries in stimulating industry 4.0 has been summarized and it has been proved that competitiveness and economic growth depend entirely on stimulating industry 4.0 and achieving technological leadership.
In this article we have studied the specific features of the liability of insolvency administrators for disciplinary offenses. The norms of the current legislation (in particular, the Bankruptcy Proceedings Code of Ukraine, the Tax Code of Ukraine, the Labor Code of Ukraine) regarding the determination of the legal status of insolvency officers and the specific features for bringing them to liability have been analysed in the article. The purpose of this research was to study problematic issues related to the liability of insolvency administrators. During the research general scientific methods, in particular dialectical, methods of analysis and synthesis, formal and legal, systematic approach have been used. It is concluded that disciplinary liability in the profession of insolvency officers in Ukraine is of mixed nature. It is partly civil, partly disciplinary and administrative liability -- in its essence -- and is not clearly regulated by the current legislation. Referring to the facts of bringing insolvency administrators to disciplinary liability even for a single offense has, on the one hand, elements of civil liability. On the other hand, disciplinary liability can also be imposed on insolvency administrators.
Today, the archaeological heritage is an integral element of the objective side of the composition of the crime provided for in Art. 298 of the Criminal Code of Ukraine. At the same time, the effectiveness of the mentioned article, in our opinion, raises certain doubts. First of all, this is due to the fact that encroachments, the subject of which is the archaeological heritage, have a high level of latency. In addition, when applying Part 1 of Art. 298 of the Criminal Code of Ukraine, in the vast majority of cases, there is a problem of proving that illegal archaeological explorations, excavations, other earthworks or underwater works were carried out precisely on the site of archaeological heritage. This paper is devoted to the study of archaeological heritage as a subject of criminal encroachment and clarification of the terminological apparatus used in defining the specified element. During the research, all existing archaeological heritage sites in Ukraine were divided into three groups: 1) known archaeological heritage sites; 2) intended objects of archaeological heritage; 3) unknown objects of archaeological heritage. The given gradation gives rise to certain peculiarities regarding the status of archaeological heritage objects and the adaptation of measures aimed at their protection. Yes, criminal protection under Art. 298 of the Criminal Code of Ukraine applies only to objects of archaeological heritage of the first group. Legal protection is provided to known objects of archaeological heritage that have just been discovered or those that exist as monuments of national or local importance, that is, objects that have been granted the legal status of «object of archaeological heritage» by the state. In any other case, it is impossible to prosecute the guilty persons for the illegal conduct of archaeological explorations, excavations, other earthworks or underwater works on the object of archaeological heritage, which belongs to the second or third group. They do not have the corresponding legal status of «site of archaeological heritage», despite the fact that they are such in essence. It became necessary to introduce changes to the current legislation for the purpose of preventive protection not only of objects of archaeological heritage with a clearly defined legal status, but also of those that do not have it.
A deep understanding of the modern institution of advocacy, as well as the search for effective ways to solve its problems, is impossible without addressing issues of the history of the development of the defense function. The purpose of the paper is a historical and comparative analysis of the organizational design and development of the Institute of Advocacy in the Ukrainian territories in the Middle Ages and under the empires. We highlighted and researched two global periods of formation and development of the legal profession in Ukrainian territories: the Middle Ages and the imperial period. The first - the period of existence of ancient statehood on Ukrainian territories - is characterized by the absence of professional protection in the process. Certain features of protection can be traced in the actions that were inherent in "listening". The second is the imperial period. The state entities, which included the modern Ukrainian territories, developed their own approaches in the direction of introducing the function of protection into the process and developing the status of persons who, on a professional basis, performed the defense of the accused. Thus, in the Grand Duchy of Lithuania, the function of protection was entrusted to the deputy and procurator. With the development of legislation, the former acts as an authorized person of the defendant, and the latter as her professional representative. Prosecutors' offices in form and especially in terms of activity were lawyers, in their modern understanding, who were entrusted with the function of defending defendants. In various editions of the Statutes of the Grand Duchy of Lithuania: the range of cases that could be under the jurisdiction of prosecutors is fixed and expanded; activities of private and public defenders, etc. are organized. After the unification of the Kingdom of Poland and the Grand Duchy of Lithuania, the existing institution of defenders also operated on the territory of the Polish-Lithuanian Commonwealth. In the Archduchy of Austria, and later in the Austro-Hungarian Empire, lawyers had the right to speak in court. Throughout the existence of these states, special attention was paid to the quality of the legal profession, issues related to organizational and professional requirements for applicants who wanted to become lawyers were clearly regulated. In the Russian Empire, the institute of sworn attorneys (lawyers) was introduced into the court system during the judicial reform of 1864, which introduced professional corporate advocacy. Before the reform, the status of attorneys was equated to the status of hired servants, their participation in the process was insignificant, which was explained by objective reasons - the dominance of the investigative form of the court process.
Objective: The aim: To check the e!ectiveness of the methodology for the formation of students' health culture in the process of their physical education and health recreation activities. Patients and methods: Materials and methods: The following methods were used to achieve the aim: analysis, synthesis and generalization of literary sources, pedagogical observation, questionnaires, testing, pedagogical experiment, methods of mathematical statistics. 368 students took part in the ascertaining experiment, 93 students were involved in the formative experiment (52 - experimental group, 41 - control group). Results: Results: The existing level of health culture formedness in students was revealed to be insu"cient, which stipulated the development and substantiation of the methodology for the formation of students' health culture in the process of their physical education and health recreation activities. Conclusion: Conclusions: The implementation of the methodology for students' health culture formation into the educational process contributed to an increase in the number of students with a high level of health culture and the level of motivation for a healthy lifestyle. The level of physical #tness of the experimental group students signi#cantly improved during the experiment. All this con#rms the e!ectiveness of the developed methodology.
The need for the axiological determinants of cognition of law to be theoretically justified as a constituent of legal progress that includes the humanization of law makes the problem under the study relevant. The purpose of this article is to distinguish the value determinants of cognition of law. The main methodological approaches used in the study are axiological and anthropological approaches, which allow us to consider law as a valuable constituent of human life, inextricably linked with the human personality. The article reveals that the modern understanding of the term “law” is characterized by axiological and anthropological approaches to its cognition; founds out that the human legal value has an integral-synthesizing character to all other values and, as a result, is embodied in the absolute legal value and inherent worth; establishes that the human dimension of law has become the result and, at the same time, the source of value-legal human understanding, which indicates the value of law and its axiological characteristics.
The direction of scientific research is determined by the global spread of the informatization process, which increases the urgency of introducing digital technologies in the field of public administration. The purpose of the studyis to highlight the basics of implementing digital technologies in public administration in modern conditions of social development, taking into account the most successful and progressive practices. The methodological basis of the research is a systematic approach, which made it possible to single out the factors affecting the processes of digitalization of public administration in the spheres of state administration, regional and local self-government, public organizations, and entities providing public services. The positive externalities of the implementation of digital technologies in public administration for various levels of government and the population have been clarified. It has been proven thatensuring general accessibility to the use of public services, maximum consideration of consumer needs when providing them, active involvementof broad sections of the population in making public decisions and monitoring the progress of their implementation will contribute to increasing the efficiency of public services.
This paper considers the process of influence of digitalized management on the financial risks of industrial enterprises. An algorithm for determining the category of financial risks of industrial enterprises has been developed. Depending on the values of the coefficient of variation of deviations of financial ratios from the standards, five categories of financial risks have been distinguished – minimum, low permissible, critical, catastrophic. The categories of financial risks of industrial enterprises of the energy sector on the basis of liquidity indicators were determined. The indicators with the help of which it is possible to determine the level of digitalized management have been systematized. The parameters of low, medium, and high levels of digitalized management of industrial enterprises were substantiated. The relationship between the level of digitalized management of industrial enterprises and the categories of financial risks has been established. To assess the impact of digitalized management on the financial risks of industrial enterprises, a cross matrix "level of digitalized management – category of financial risk" is proposed. This has made it possible to justify the expediency of using three strategic directions of influence of digitalized management on the financial risks of industrial enterprises – the strategy of an innovator, follower, and observer. It has been established that while the innovator's strategy assumes the maximum, the observer's strategy is a minimum of effort and aims to actively use digital tools to manage this process. The practical use of the proposed directions of influence of digitalized management on the financial risks of industrial enterprises will provide an integrative combination of quantitative and qualitative results. In particular, achieving a stable financial condition of industrial enterprises in the context of digital transformation of the economy
The trend of development of priorities in education and training of students, secondary and higher schools in the USA and Great Britain in retrospect (XIX – early XXI centuries) is clarified. In particular, classical education is briefly described, which had a reproductive character and considered the student as a passive object of learning, which must be filled with knowledge in accordance with certain programs and methods. Classical education was represented by the following approaches: secular, theological, biographical, introspectionist, logical and methodological. American scientists noted that traditional types of Education (classical education and non-classical education) are based on the causal mechanism of the development of thought, the basis of their thinking is considered either the object of learning (classical education) or the subject of learning (non-classical education). Postnonclassical Education combines the positive aspects of traditional education in a single syzygy process of educational activity, which means constant interchangeability, on the one hand, of those who study and on the other – of those who teach. The implementation of postnonclassical education is characterized by the following modern approaches: competence-based, continuous professional improvement of teachers, situational, cultural, systematic, interdisciplinary, axiological, synergetic.
The article is sanctified to research of tactical features of realization of inquisitional (of criminal investigation) actions at investigation of criminal offences in the field of budgetary. Considering the peculiarities of criminal offenses of this category and the general circumstances of the subject of evidence in such criminal proceedings, the typical inquisitional (of criminal investigation)actions include: search, inspection, interrogation, appointment and examination. Emphasis is placed on the fact that the peculiarity of criminal offenses in the budget sphere is that the actions of criminals to prepare, commit and conceal a criminal offense are primarily documented, so the immediate investigative (search) action is a search to identify and seize various documents containing traces of illegal use of budget funds. Such documents include: planning documents, which determine the grounds for granting, volume, distribution and purpose of budget funds; documents identifying the official position and competence of the relevant official; documents determining the organizational and legal status and sources of funding of the enterprise, institution, organization on which the criminal offense was committed; accounting and financial reporting documents; documents certifying the conclusion of certain agreements and becoming the basis for payment; Treasury, bank documents. It is noted that inspection of documents in criminal proceedings on criminal offenses in the budgetary sphere allows defining: the persons who participated in drawing up of documents and direct implementation of illegal use of budgetary funds; the content and nature of the illegal actions in the field of distribution of budget funds; a list of documents through which it is possible to verify the actual content of certain financial or credit transactions; list of documents subject to temporary seizure; examinations to be appointed and conducted; officials or business entities that need to be searched. It is indicated that the effectiveness of the interrogation in the investigation of criminal offenses in the budget sphere will depend on the professional training of the detective, on his training in the field of budget accounting and budget legislation. Furthermore, it is determined that significant assistance to the investigation can be provided by specialistsauditors (accountants, auditors) who are able to explain the issues within their professional competence and which, if necessary, should be involved in the interrogation or consult with them before the investigation. Key words: inquisitional (of criminal investigation), tactics, investigative (search) actions, search, examination, interrogation, criminal offense, misuse of budget funds.
Fatty acid derivatives are considered promising eco-friendly plasticizers for poly(vinyl chloride) (PVC) resin, an alternative to petroleum-based plasticizers. In particular, biologically active fatty amides seem especially attractive additives for PVC, which may combine the properties of plasticizer and antimicrobial agent. In this study, tertiary fatty amide, N,N-dibutyloleamide (DBOA) was synthesized and evaluated as dual functional additive for PVC. Homogeneous PVC/DBOA composite films were prepared by solvent casting. According to the results of differential scanning calorimetry analysis, the introduction of DBOA (20 and 30 wt%) into PVC reduced its glass transition temperature by 31 °C and 37 °C, respectively. This reveals limited plasticizing effect of DBOA on PVC, which is common for secondary plasticizers. PVC/DBOA films also showed improved elasticity, which manifests as an increase in elongation at break by 70–80% compared with neat polymer. The thermal degradation point of PVC/DBOA blends is higher than the actual temperature of PVC processing by common methods. The additive has also good resistance to leaching by water. Antimicrobial activity of DBOA was studied by common disc diffusion method against Gram-positive and Gram-negative bacteria and fungi, including clinically resistant isolates. The compound was found to be active against Staphylococcus aureus, Escherichia coli, as well as Acinetobacter baumannii. Overall, the obtained results indicate that DBOA is a promising additive for PVC resin, since it can play a role of both plasticizer and antibacterial agent. PVC/DBOA blends may have great potential as new performance materials for medical and domestic purposes.
The purpose of the article was to clarify the essence of human value in the positivist type of legal understanding. To achieve the objectives of the publication, such methods were used as: philosophical dialectics, analysis, synthesis, functional, axiological, historical, special legal. As a result of the study it was concluded that the essence of human value in normative jurisprudence is due to the need to know the law and the need to realize the interests and needs of man by law. It was also argued that the basis of "humanistic" positive law should be natural law, which meets the need for its humanization, recognition and real process of realization of individual rights. The authors found that the knowledge of the essence of human value in the framework of positive law is possible only with the study of the theoretical foundations of normativism, identifying both positive and negative characteristics. It is concluded that it is proved that the use of general principles of law in the process of functioning of the legal system is an indicator of a high level of legal awareness of persons whose activities are related to law enforcement.
The article examines the theoretical,methodologic, and analytical aspects of the quality managementof distance education in war conditions. The authors summarizethe main approaches to distance learning in Ukraine, providethe features of distance learning for students of technicalspecialties, and identify problems that arise during distancelearning in technical specialties. The authors justify themethodological provisions regarding the study of the quality ofeducation during distance learning in the conditions of war, andalso establish the influence of distance learning on the quality ofeducation in technical specialties. As a result, the articleproposes several innovative mechanisms for managing thequality of education in technical specialties in the conditions ofwar, the main element of which is the technological strategy ofeducation.
Strenuous aerobic work inherent to cyclical sports requires adequate oxygenation of the athletes’ working muscles. One of the ways to improve the oxygen transport function of blood is to optimize the structural and functional state of erythrocytes, for example, by using succinic acid in the form of the medical drug Armadin Long. This pharmacological drug is widespread in clinical practice for treating hypoxic and ischemic conditions, and very little is known about its use for improving the condition of the erythrocytes in the blood of athletes, which determined the relevance of this study. The objective of the study was to assess the feasibility and effectiveness of using the medical drug Armadine Long to improve the state of the erythrocyte link of the blood oxygen transport system during aerobic exercise. Materials and Methods. A randomized blinded placebo-controlled trial included 40 male middle-distance runners (aerobic discipline of athletics). The subjects were divided into two subgroups matched for number, age, and anthropometric characteristics (strats). In this work, laboratory methods were used, including hematological tests (in particular, hemoglobin and erythrocytes level measurement and erythrocyte characteristics evaluation), as well as biochemical method: the study of prooxidant and antioxidant balance (activity of lipid peroxidation according to changes in the content of maloniс dialdehyde and antioxidant protection according to changes in the concentration of reduced glutathione) and functional characteristics of erythrocyte membranes (permeability, sorption capacity, sorption capacity of the glycocalyx) as well as evaluation of the main components of lipid and protein composition of red blood cell membranes. Pedagogical research methods were based on the determination of relative aerobic capacity using the generally accepted PWC170 test. Results of the study. During 21 days of intensive loads, an almost two-fold increase in contents of malonic dialdehyde was observed with a parallel decrease in reduced glutathione content by 23.5 % during aerobic loads. At the same time, there was a deterioration of thefunctional characteristics of erythrocytes and a decrease in the relative aerobic capacity in comparison with the baseline data. The use of the medical drug Armadine Long at a dose of 600 mg per day improved the indicated characteristics of erythrocytes. At the same time, there were positive changes in the protein and lipid state of the erythrocyte membranes, and the athletes’ aerobic power increased by 38.7%. It substantiates the high ergogenic ability of succinic acid, which is based on the normalization of the lipoperoxidation process and the improvement of the structural and functional characteristics of erythrocyte membranes. Keywords: aerobic loads, succinic acid, oxygen transport function of blood, erythrocyte membranes, lipid peroxidation.–
The purpose of the article is to determine the basics of the migration policy in the European Union, its problematic aspects, and mechanisms for improvement. The methodological basis of the work involves a set of methodological approaches, philosophical, general scientific, and private‐scientific methods, which allowed to ensure the reliability and validity of the research results. The article presents the generalization of the migration policy in European countries and ways to improve it in today's realities. The practical significance of the results obtained is that the analysis provided in the results and conclusions of this work can improve the management mechanism of migration flows in Ukraine.
Aim: To investigate the impact of pedagogical means of working capacity restoration on students’ results in exercises of a cyclic nature. Materials and Methods: Research methods: theoretical analysis and generalization of literary sources, pedagogical observation, questionnaire, pedagogical experiment, methods of mathematical statistics. 58 students engaged in kettlebell lifting took part in the pedagogical experiment (28 students formed the experimental group, 30 – the control group). 123 coaches and 139 athletes who specialized in cyclic kinds of sports were involved in the survey. Results: It was found out that pedagogical means of restoration and improvement of working capacity are the main ones in the process of training athletes in cyclic kinds of sports. It was determined that with the growth of the athletes’ qualifications, the level of their knowledge and skills regarding the use of pedagogical means of restoration during the training process increases. It was established that the students of the experimental group achieved significantly better results in competitive exercises. Conclusions: Scientifically based, purposeful and constant use of pedagogical means of restoration and improvement of working capacity both in the training process and beyond the educational and training process is a mandatory condition for improving competitive results in cyclic kinds of sports and is a good basis for maintaining high working capacity of student-athletes and preserving their health.
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15 members
Olena Sushkova
  • кафедра таможенного дела
Olesia Oleksandrivna Suntsova
  • finances and digital technologies
Irina Chekhovska
  • Department of the Educational and Research Institute of Law
Volodymyr Antypov
  • Department of Criminal Law and Criminology
Irpin, Ukraine