Local Public Finances in the Context of the Finance Law Subject

Współczesne prawo finansowe podlega ciągłym procesom rozwoju. Jednym z jego czynników jest coraz większy udział samorządów lokalnych w pozyskiwaniu i dystrybucji środków finansowych. Niniejszy artykuł został poświęcony teoretycznym i praktycznym problemom dotyczącym przepisów regulujących finanse publiczne na Ukrainie. Autorka analizuje m.in. definicję finansów publicznych, ich miejsce w prawie finansowym oraz podnosi problemy finansów lokalnych.The University of Management and Law (Ukraine

Intersubjectivity levels in organising everyday social life of individuals with disabilities

The article institutionalises a variety of approaches to comprehension, interpretation and understanding of the concepts of constructing an inclusive society (society of inclusion) with a focus on the study of everyday reality of people characterised by various restrictions on the conditions of their life (limited needs, disabilities, persons with disabilities). It is shown that the use of concepts and categories of modern philosophy allows to integrate complexes of ideas about specificity of subjective time of people with disabilities in the world of everyday life of included society with priority use of phenomenological characteristics of intersubjectivity and intensional-temporal coordination. The concept of intersubjectivity is seen in the broad context of cognitive subject's constituting other subjects as conscious objects through intensionality, using internal experience, interpretation and comprehension of person's own individual being. The aim of the article is to investigate the formation of everyday life of individuals with disabilities in the space of levels of intersubjectivity of the inclusive society. The research methodology is based on philosophical, multidisciplinary and pedagogical complexes which allow demonstrating heuristic and expressive possibilities of conceptual apparatus used at different levels of intersubjectivity as a basic characteristic of subjective time of a person with disabilities in the inclusion society. The results and conclusions are of practical importance in solving socio-cultural and philosophical problems of conceptual and methodological nature. They show the peculiarities of application of temporal concepts in the context of constructing the social field of communication and life of individuals with disabilities

Public Interest in Budget Legal Relations – Ukrainian European Aspect

The research is devoted to the problems of public interest in budget legal relations. Proved that the public interest is a thing that unites all members in civil society between themselves, state and public power authorities, between Ukraine and EU. The problems of delimitation of the terms “interest”, “legitimate interest”, “interest protected by the law”, “private interests” and “public interests” are analyzed. It is argued that the prevalence of imperative methods of legal infl uence in the budget law of Ukraine and EU does not assume any possibility for a party under control to impact on taking decisions by the managerial party. Stages in the development of public interest in budget legal relations are investigated. The Author’s definition of the concept of public interest in the budget law (legal relations) is offered. It is proved that in the budget legal relations the people who are the source of power do not realize public interest. It is concluded that the public interest of public power authorities in budget legal relations is the main reason if not all but most legally significant actions in the sphere of the budget at national and local levels.Oksana Muzyka-Stefanchuk: [email protected] Guberska: [email protected] Muzyka-Stefanchuk - Doctor of Law, professor, Taras Shevchenko National University of Kyiv.Nataliya Guberska - Doctor of Law, assistant professor Taras Shevchenko National University of Kyiv.Oksana Muzyka-Stefanchuk - Taras Shevchenko National University of KyivNataliya Guberska - Taras Shevchenko National University of KyivAnessi, P., Sicilia, M.: Biased budgeting in the public sector: Evidence from Italian local governments, Local Government Studies no. 4 (2015).Artiukhin, R.Ye.: Частно-правовые элементы в бюджетном праве. Интерес в публичном и частном праве: материалы науч. конф. (Private legal elements in budget law. Interest in public and private law: materials by scientific conference), Moscow: 2002.Chepys, O.I.: Законний інтерес як категорія цивільного права (Legal interest as a category of civil law), Форум права (Forum of law) no. 1 (2009).Chernadchuk, V.D.: Стан та перспективи розвитку бюджетних правовідносин в Україні (Conditions and perspectives for development of budget legal relations in Ukraine), Sumy: University book, 2008.Dankov, A.A.: Баланс частного и публичного интересов и его значение в правоприменительной деятельности. Проблемы местного самоуправления (Balance of private and public interests and its meaning in law enforcement. Problems of local self-government), 2005. www.samoupravlenie.ru.Dmytrenko, E.S.: Фінансове право України. Загальна частина: навч. посіб (Financial law of Ukraine. General part: study guide), Kyiv: Alerta. KNT, 2006.Dreval, L.N.: Субъекты российского финансового права (Subjects of Russian financial law), Moscow: Jurisprudence, 2008.Hyde, A.C.: Government budgeting: theory, process, and politics, Belmont, California: Wadsworth Publishing, 2001.Khokhuliak, V.V.: Публічний інтерес як категорія науки фінансового права (Public interest as a category of science of financial law), Наук. вісн. Чернів. ун-ту: зб. наук. пр. Сер. «Правознавство» (Scientific herald of Chernivtsi university: a collection of scientific works. Series “Legal Science”) no. 4 (2004).Kovalchuk, A.T.: Фінансове право України в ринкових умовах: проблеми формування, розвитку, застосування. Aвтореф. дис. докт. юрид. наук. (Financial law of Ukraine under market conditions: problems of formation, development, application. Author’s abstract by Doctor of Law), Kyiv: Taras Shevchenko National University of Kyiv, 2009.Kovalchuk, A.T.: Фінансове право: усталений термін з невизначеним предметом (Financial law: stable term with indefinite subject), Право України (Law of Ukraine) no. 8 (2005).Krokhina, Yu.A.: Финансовое право России (Financial Law of Russia), Moscow: Norma, 2014.Lee, Jr.R.D., Johnson, R.W., Joyce, P.G.: Public Budgeting Systems, Burlington: MA: Jones & Bartlett Learning, 2013.Lisitsyn, D.A.: Финансовая деятельность государства: содержание, методы осуществления. Aвтореф. дис. канд. юрид. наук (Financial activity of the state: content, methods of implementation. Author’s abstract by Candidate of Law), Cheliabinsk: South Ural State University, 2004.Lukashev, O.A.: Класифікація публічних фондів коштів в контексті побудови системи фінансового прав (Classification of public monetary funds in the context of building the system of financial law), Форум права (Forum of law) no. 3 (2009).Mikhailov, S.V.: Категория интереса в российском гражданском праве (Category of interest in Russian civil law), Moscow: Statut, 2002.Muzyka, O.A.: Доходи місцевих бюджетів за українським законодавством (Incomes of local budgets under Ukrainian legislation), Kyiv: Atika, 2004.Nechai, A.A.: Фінансова діяльність держави та фінансове право в сучасний період: їх поняття (Financial activity of state and financial law during present period: their concepts), Право України (Law of Ukraine) no. 1 (2000).Nechai, A.A.: Проблеми правового регулювання публічних фінансів та публічних видатків (Problems on legal regulation of public finances and public expenses), Chernivtsi: Ruta, 2004.Perepylytsia, M.: Публічний інтерес як мета діяльності суб’єктів фінансового права (Public interest as a purpose for activity of financial law entities), Вісн. Акад. прав. наук України (Bulletin of Academy of Legal Sciences of Ukraine) no. 2 (2009).Polianskyi, V.V.: Публичные и частные интересы в конституционном праве: проблемы и гармонизация. Интерес в публичном и частном праве: материалы науч. конф (Public and private interests in the constitutional law: problems and harmonization. Interest in public and private law: materials by scientific conference), Moscow, 2002.Rubin, I.S.: The Politics of Public Budgeting: Getting and Spending: Borrowing and Balancing, Washington: CQ Press, 2013.Sabikenov, S.N.: Право и социальные интересы (Law and social interests), Alma-Ata: Znaniie, 1986.Šimović, H.: The European Union budget, Financial Theory, and Practice, no. 3 (2005).Smirnikova, Yu.L.: Соотношение частных и публичных интересов в финансовой деятельности. Интерес в публичном и частном праве: материалы науч. конф. (Correlation of private and public interests in financial activity. Interest in public and private law: materials by scientific conference), Moscow, 2002.Sokolova, E.D.: Теоретические аспекты правового регулирования финансовой деятельности государства и муниципальных образований: дис. докт. юрид. наук (Theoretical aspects for legal regulation of financial activity of state and municipal formations: dissertation by Doctor of Law), Moscow: Moscow State Academy of Law, 2008.Wildavsky, A., Caiden, N., Kettl, D.F., The New Politics of the Budgetary Process, London: Pearson, 2003.Voronova, L.K.: Фінансове право України (Financial law of Ukraine), Kyiv: Precedent: My book, 2007.Wildavsky, A.B.: The politics of the budgetary process, New York: Harper Collins, 1992.Zapolskyi, S.V.: Дискуссионные вопросы теории финансового права (Debating points in theory of financial law), Moscow: RAP: Exmo, 2008.Zavialov, Yu.S.: Проблема интереса в марксистской теории социалистического права: дис. канд. юрид. наук (Problem of interest in Marx theory of socialistic law: dissertation by Candidate of Law), Moscow: Lomonosov Moscow State University, 1968.UA: Constitution of 28 June 1996, as amended.UA: Civil Code, no. 435-IV, as amended.UA: Civil Procedure Code of Ukraine, no. 1618-IV, as amended.UA: Act of 19 June 2013, on National Security of Ukraine, as amended.UA: Constitutional Court of Ukraine: no. 18-рп/2004.22724

Clinical markers of immune disorders in the pathogenesis of Escherichia coli enteritis

Background. Escherichia coli enteritis is one of the most common causes of diarrhea in developed countries and is caused usually by pathogenic strains of Escherichia coli. Objectives. To investigate the role of reactive response of polymorphonuclear neutrophilic granulocytes (NG) of peripheral blood in the systemic inflammatory response mechanisms of acute Escherichia enterocolitis (AEC), depending on genes polymorphism of heat shock proteins (HSP) family 70-2 (HSP70-2, 1267A®G) and interleukin 10 (IL-10, C-592A). Material and methods. The genes polymorphism was analysed by PCR based method in 95 patients with AEC and 30 healthy individuals. Clinical markers of immune disorders were evaluated after hematological indices, based upon an extended general clinical blood analysis, using verified formulas. Results. The endogenous intoxication severity did not depend reliably on genotypes of IL-10 gene (rs1800872), however it was significantly 23.68% (р=0.043) higher in GG-genotype carriers of HSP70-2 gene (rs1061581). The reduction of cellular reactivity by 14.71-19.08% (р<0.01) did not depend on the analyzed genes genotypes. But general non-specific immune reactivity decreases 3.49-4.24 times (р<0.001) was deeper in GG-genotype carriers of HSP70-2 gene and AA-genotype carriers of IL-10 gene by 17.78% (р=0.009) and 12.37% (р=0.023) respectively. The immunologic resistance index was lower by 18.75% (р=0.024) in GG-genotype carriers than in patients with А allele. Conclusions. Hematological indices, based upon an extended general clinical blood analysis, are indicative and reliable non-specific clinical markers of immune disorders in case of AEC

Vietinių skolinimųsi rinkos teisinės problemos ir vystymosi perspektyvos Ukrainoje

The major problems of municipalities (especially small ones) are roads and bridges, the waste management infrastructure, the clean water infrastructure, sewage treatment facilities, the natural gas delivery infrastructure, electricity, public transit, etc. As a rule, municipal budgets don't provide sufficient funds for solving these problems. Thus, the major sources of funding those specific needs are loans. According to the Budgetary Code of Ukraine (Article 16, Part 2) the following entities have the right to borrow: city councils (radas) and theVerkhovna Rada (Parliament) of the Autonomous Republic of Crimea (ARC). The Verkhovna Rada of the ARC and city councils have the right to receive internal loans (except in cases mentioned in Article 73 of the Budgetary Code of Ukraine); city councils of cities that have more than 800 thousand inhabitants (according to official records of government statistics at the time a decision about the loan is made) have the right to take outside loans. The Council of Ministers (Rada Ministriv) of the ARC, local state administrations, executive bodies of particular city councils may, subject to a decision by the Verkhovna Rada of the ARC or the proper city council, take out a loan from financial institutions to fund temporary budgetary gaps for a term not longer than three months within the time frame of the same budgetary period. The Ministry of Finances defines the manner of those loans. Budgets cannot make loans to each other (Article 73 of the Budgetary Code).Straipsnyje analizuojamas Ukrainos vietinių skolinimųsi rinkos teisinis reguliavimas ir dabartinė vystymosi būklė. Nagrinėjamos įvairios skolinimųsi formos: vidaus vietinių paskolų obligacijos ar (ir) sutarčių dėl skolinimųsi, kreditų, kredito linijų finansinėse įstaigose gavimo sudarymas. Remiantis kitose Šalyse atlikta lyginamąja ir teisine skolinimųsi analize, daroma išvada, kad daugelyje išsivysčiusių šalių, taip pat ir Europoje, vienas iš ilgalaikių ir brangių investicinių projektų finansavimo šaltinių - kreditai miestams. Šiuo klausimu įdomiai pateikiama tam tikra Švedijos, Lenkijos, Prancūzijos, Danijos, JAV ir kitų šalių praktika. Straipsnyje pagrindžiama įstatymų dėl vietinių skolinimųsi ir vietinių garantijų priėmimo Ukrainoje būtinybė

Summarazing account information in the financial statements of small business

У статті детально розглянуто теоретичні основи фінансового звіту суб’єкта малого підприємництва, а також облікову інформацію, що міститься в ньому. Крім того, наведено категорії суб’єктів підприємництва в Україні та критерії, за якими зараховують підприємство до малого. Наведено характеристику звітності, яку можуть надавати суб’єкти малого підприємництва, а також детально висвітлено характеристику фінансового звіту форми № 1-м і № 2-м, його структуру за розділами, а також за статтями згідно з П(С)БО 25 «Звіт суб’єктів малого підприємництва». Надано характеристику складових фінансового звіту суб’єкта малого підприємництва, а саме балансу та звіту про фінансові результати. Розглянуто терміни подання фінансової звітності до контролюючих органів, а також зазначено звітні періоди, за які суб’єкти малого підприємництва подають фінансову звітність. Досліджено проблеми, що існують у діяльності суб’єктів малого підприємництва, перш за все, пов’язані зі складанням і поданням фінансової звітності. В основному вони викликані частковою невідповідністю вітчизняної звітності вимогам міжнародних стандартів фінансової звітності (МСФЗ), хоча національні стандарти бухгалтерського обліку (П(С)БО) були прийняті на основі міжнародних стандартів бухгалтерського обліку та фінансової звітності, тому кардинально вони не відрізняються і навіть мають схожу концепцію. У статті проаналізовано пропозиції інших учених щодо вирішення проблем, які можуть виникати під час складання фінансового звіту, а також використання облікової інформації, що міститься в ньому, користувачами для підведення підсумків досліджуваного звітного періоду, порівнянь з іншими аналогічними періодами діяльності цього ж підприємства й використання інформації в управлінні. Також представлено пропозиції, за допомогою яких фінансовий звіт суб’єкта малого підприємництва став би більш доступним і зрозумілим. Крім того, пропозиції спрямовані на вдосконалення методики складання фінансової звітності, що сприятиме посиленню здійснення внутрішнього й зовнішнього контролю за відповідністю формування відображених у ній показників, дозволить прогнозувати фінансово-господарську діяльність малих підприємств і сприятиме підвищенню її ефективності. In the article considered the theoretical basicof financial statements of small business and the accounting information contained in it. Also reflected category of business in Ukraine and the criteria by which we can attributed to the small enterprise. The characteristic statements, which may submit small businesses, as well as detailed description of the financial report shows the form number 1 and number 2 of its structure in sections, as well as articles by GAAP 25 « Report of the object of small business». Characteristics components of financial statements of small business, such as balance sheet and income statement. Considered dates of rendering the financial reporting to supervisory authorities and specified periods for which small businesses submit financial statements. The problems that exist in small businesses, which, first of all, link to the preparation and presentation of financial statements are discovered. Mainly they caused a partial mismatch of national reporting with IFRS, but national accounting standards (GAAP) have been taken on the basis of international accounting standards and financial reporting because they are fundamentally have no different, and even have a similar concept. In this article we have made analysis of the proposals of others to solve problems that may arise during the preparation of financial statements, as well as when using the accounting information contained in it, its users to summarize investigated the reporting period, compared with other similar periods of the same company and use of information management. Also, our ideas are suggested, through which the financial report of the small businesses would be more accessible and understandable. Moreover, our proposals are aimed at improving financial reporting methods that will contribute to strengthening of internal and external control over the compliance of formation that are reflected in her performance, will enable to predict the financial and economic activities of small businesses and will increase its effectivenes

Morphology and Chemical Coding of Rat Duodenal Enteric Neurons following Prenatal Exposure to Fumonisins

Fumonisins (FBs), including fumonisin B1 and B2 produced by the fungus Fusarium verticillioides, are widespread mycotoxins contaminating crop plants as well as processed food. The aim of the experiment was to determine whether the exposure of 5-week-old pregnant rats to FBs at 60 mg/kg b.w. (group FB60) or 90 mg/kg b.w. (group FB90) results in morphological changes in the duodenum of weaned offspring, particularly the enteric nervous system (ENS). In addition, the levels of expression of galanin and vasoactive intestinal polypeptide (VIP) in the ENS were analysed by immunofluorescence in the control and experimental groups of animals. No significant morphological changes in the thickness of the muscle layer or submucosa of the duodenum were noted in group FB60 or FB90. In group FB90 (but not FB60), there was a significant increase in the width of the villi and in the density of the intestinal crypts. Immunofluorescence analysis using neuronal marker Hu C/D showed no significant changes in group FB60 or FB90 in the morphology of the duodenal ENS, i.e., the myenteric plexus (MP) and submucosal plexus (SP), in terms of the density of enteric ganglia in the MP and SP, surface area of MP and SP ganglia, length and width of MP and SP ganglia, surface area of myenteric and submucosal neurons, diameter of myenteric and submucosal neurons, density of myenteric and submucosal neurons, and number of myenteric and submucosal neurons per ganglion. In both groups, there was an increase (relative to the control) in the percentage of Hu C/D-IR/VIP-IR (IR-immunoreactive) and Hu C/D-IR/galanin-IR myenteric and submucosal neurons in the ganglia of both the MP and SP of the duodenum. In addition, in groups FB60 and FB90, there was an increase in the number of nerve fibres showing expression of VIP and galanin in the mucosa, submucosa and circular muscle layer of the duodenum. The results indicate that prenatal exposure to FBs does not significantly alter the histological structure of the duodenum (including the ENS) in the weaned offspring. The changes observed in the chemical code of the myenteric and submucosal neurons in both experimental groups suggest harmful activity of FBs, which may translate into activation of repair mechanisms via overexpression of neuroprotective neuropeptides (VIP and galanin)

The Influence of Prenatal Fumonisin Exposure on Bone Properties, as well as OPG and RANKL Expression and Immunolocalization, in Newborn Offspring Is Sex and Dose Dependent

The current study examined the effects of exposure of pregnant dams to fumonisins (FBs; FB1 and FB2), from the seventh day of pregnancy to parturition, on offspring bone metabolism and properties. The rats were randomly divided into three groups intoxicated with FBs at either 0, 60, or 90 mg/kg b.w. Body weight and bone length were affected by fumonisin exposure, irrespective of sex or dose, while the negative and harmful effects of maternal FBs&rsquo; exposure on bone mechanical resistance were sex and dose dependent. The immunolocalization of osteoprotegerin (OPG) and receptor activator of nuclear factor kappa-&Beta; ligand (RANKL), in bone and articular cartilage, indicated that the observed bone effects resulted from the FB-induced alterations in bone metabolism, which were confirmed by the changes observed in the Western blot expression of OPG and RANKL. It was concluded that the negative effects of prenatal FB exposure on the general growth and morphometry of the offspring bones, as a result of the altered expression of proteins responsible for bone metabolism, were dose and sex dependent