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Determinants of Fraud Tendency in the Management of Village Funds 农村资金管理中舞弊倾向的决定因素
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).44
R. Widhiastuti, Tri Hesti Utaminingtyas, I. Wahyuningsih
This study aimed to determine the effect of internal control system, rationalization and information asymmetry on fraud tendency in the management of village funds with the organizational ethical culture as a moderating variable. The population in this study was 61 village officials in Kejajar Sub-district, all members of the population were sampled. Data collection technique used a questionnaire. The data analysis method used descriptive analysis and moderation regression analysis with test of absolute difference value. The results showed that the internal control system had a significant negative effect and rationalization had a positive and significant effect, while the information asymmetry did not affect the fraud tendency in the management of village funds. The organizational ethical culture failed to moderate the relationship between the internal control system and the rationalization of the fraud tendency in the management of village funds, but was able to weaken the relationship of information asymmetry on the fraud tendency in the management of village funds. Suggestions in this study are for village officials / PPKD to minimize fraud by improving internal control systems through the implementation of SOPs, good management, developing ‘village partner’ applications, and not justifying any form of fraud.
本研究旨在以组织伦理文化为调节变量,确定内部控制制度、合理化和信息不对称对村级资金管理舞弊倾向的影响。本研究的人口为61名Kejajar街道的村官,对所有人口成员进行抽样。数据收集技术采用问卷调查。数据分析方法采用描述性分析和绝对差值检验的适度回归分析。结果表明,内部控制制度具有显著的负向作用,合理化具有显著的正向作用,而信息不对称对村级资金管理中的欺诈倾向没有影响。组织伦理文化无法调节内部控制制度与村级资金管理舞弊倾向合理化之间的关系,但能够弱化村级资金管理舞弊倾向的信息不对称关系。本研究建议村官/ PPKD通过实施标准操作程序、良好管理、开发“村庄合作伙伴”应用程序以及不为任何形式的欺诈辩护来改善内部控制系统,从而最大限度地减少欺诈。
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引用次数: 4
Instruments of Financial Legal Policy in the Countries of the European Union 欧洲联盟国家的金融法律政策工具
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).28
O. Pokataieva, L. Savchenko, O. Bukhanevych, A. Monaienko, O. Getmanets
For the purpose of a more detailed analysis of the features of administrative regulation of fiscal policy, it is necessary to consider examples of fiscal regulation of business processes in individual foreign countries, as well as features of fiscal policy in the EU. For several decades in a row, the G7 countries – Great Britain, Italy, Germany, Canada, the USA, France, and Japan - determine world economic policy. Despite the periodic global economic crises, they are among the first to overcome their consequences and maintain a leading position in the global business environment. This happens due to a balanced fiscal regulation policy. Among their common features is that part of the GDP that they accumulate through leverage of fiscal regulation has a steady tendency for growth. Thus, over the past 40 years in France, this share has grown by 10.1%, and in Canada - by 10.9%. The paper shows that the theoretical basis of modern fiscal regulation in these countries is neo-conservatism, the basis of which is the importance of direct impact on production through targeted and large-scale tax cuts. The authors show that fiscal regulation in this case provides incentives for conservation and investment. Another important element is the reduction of government spending, mainly due to the implementation of targeted government programs. However, despite several common features, each country has certain features in the administrative and legal regulation of fiscal policy. The relevance of the study is determined by the fact that it is necessary to investigate these features in more detail through the lens the historical development of the administrative and legal regulation of fiscal policy in foreign countries.
为了更详细地分析财政政策行政监管的特点,有必要考虑个别国家对业务流程进行财政监管的例子,以及欧盟财政政策的特点。连续几十年,七国集团——英国、意大利、德国、加拿大、美国、法国和日本——决定着世界经济政策。尽管周期性的全球经济危机,他们是第一批克服其后果并在全球商业环境中保持领先地位的国家之一。这要归功于平衡的财政监管政策。它们的共同特点是通过财政调控杠杆积累的部分GDP具有稳定的增长趋势。因此,在过去的40年里,法国的这一比例增长了10.1%,加拿大增长了10.9%。本文认为,这些国家现代财政调控的理论基础是新保守主义,其基础是通过有针对性的大规模减税对生产产生直接影响的重要性。作者表明,在这种情况下,财政管制为节约和投资提供了激励。另一个重要因素是减少政府开支,这主要是由于实施了有针对性的政府计划。然而,尽管有一些共同的特点,每个国家在财政政策的行政和法律规制方面都有一定的特点。该研究的相关性取决于有必要通过外国财政政策行政和法律监管的历史发展来更详细地调查这些特征。
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引用次数: 0
Legal Regulation of Land Lease in Ukraine 乌克兰土地租赁的法律规制
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).36
D. Sannikov, Svetlana V. Khominets, D. Kovach, R. A. Tsyliuryk, A. O. Chyryk, O. M. Savelieva
The paper investigates the legal regulation of land lease in Ukraine. The expediency of strengthening the role and responsibility of the state in the field of conservation of leased land is substantiated. The current legislative provisions governing the legal issues of leasing land plots in Ukraine are provided. The main issues of legal regulation of land lease in Ukraine are formulated from the standpoint of the current legislative acts. The relevance of the issue is determined by the urgent need to resolve all issues arising between the parties upon handover (acceptance) of land for lease in Ukraine within the framework of the current legislation. Legal regulation of all issues related to the lease of land in Ukraine helps to prevent and resolve disputes between the parties related to ignorance, or failure to perform obligations of lease agreements, which are consolidated by the provisions of the current legislation, by any of the parties. Relations between lessees and lessors acquire a legislative framework, which greatly facilitates the resolution of all possible disputes. The practical significance of the study lies in identification and statement of the main regulations of current legislation, which objectively govern the issues of lease relations between the parties in Ukraine, from a legal position. The results of the paper, the conclusions and opinions contained therein, can be used in practical activities by organizations and individuals concluding lease agreements with each other for the right to use land plots in order to settle their lease obligations from the standpoint of the law. Of particular importance is the ability to facilitate the successful resolution of disputes between parties entering into lease relations, or to completely avoid them.
本文考察了乌克兰土地租赁的法律规制。论证了加强国家在土地出让保护中的作用和责任的权宜之计。提供了关于乌克兰土地租赁法律问题的现行立法规定。从乌克兰现行立法行为的角度出发,阐述了乌克兰土地租赁法律规制的主要问题。该问题的相关性取决于迫切需要在现行立法框架内解决乌克兰土地移交(接受)供租赁时各方之间产生的所有问题。对与乌克兰土地租赁有关的所有问题进行法律管制,有助于防止和解决当事方之间因任何一方不知情或不履行租赁协议义务而产生的争端,这些义务已由现行立法的规定加以巩固。承租人和出租人之间的关系获得了一个立法框架,这极大地促进了所有可能争议的解决。本文研究的现实意义在于,从法律立场上识别和阐述现行立法的主要规定,这些规定客观地规范了乌克兰当事人之间的租赁关系问题。论文的研究成果、结论和意见,可供签订土地使用权租赁协议的组织和个人在实际活动中运用,从法律上解决其租赁义务问题。特别重要的是能够促进成功解决订立租赁关系各方之间的争端,或完全避免这些争端。
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引用次数: 1
Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries 乌克兰与欧盟国家财政制度发展的离散过程与有效运行
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).42
L. Vdovenko, S. Skrypnyk, P. Fenenko, Vita M. Havryliuk, V. Kovalov
The article considers the discrete process of development and effective functioning of the fiscal system of the European Union and Ukraine. A comprehensive methodological approach to the development, sustainability and efficiency of the fiscal system, which provides structural restructuring of the economic system and affects the ‘fiscal maneuver’ of the initial formative component, balances the specific interests of all subjects of redistributive relations. The typology of fiscal systems depending on the approved level of income tax rates, wages and other taxes is studied. The method of estimating the level of tax burden at the macro level is substantiated, which shows the share of GDP that is redistributed through the total amount of tax revenues to the budgets of all levels and extra-budgetary funds. The method of determining the level of tax burden and its impact on the consumer market and production (of goods), as well as the coefficient of elasticity of tax revenues to the State Budget, which embodies the fiscal effect of the impact on the system of tax revenues is shown. The three-stage structure of indicators is determined, which allows to calculate the integrated indicator of the state of the fiscal system and to determine the dynamics of the level of its security by stimulant factors and disincentive factors. The normalized values of stimulus factors and disincentive factors, as well as an integrated indicator of the state of the fiscal system of Ukraine are estimated and determined. The share of direct and indirect taxes in the GDP, as well as the structure of tax payments in the revenues of state budgets of EU member states are analyzed. A modification of the taxonomic indicator of indicative development of the fiscal system (indirect tax harmonization index) has been developed, which characterizes the level and dynamics, as well as changes in the directions and scales of consumption taxation in EU member states and Ukraine under conditions of functioning in a single economic space with a certain degree of harmonization of the sphere of indirect taxes.
本文考虑了欧盟和乌克兰财政制度的发展和有效运作的离散过程。对财政制度的发展、可持续性和效率的综合方法方法提供了经济制度的结构重组,并影响了最初形成部分的“财政机动”,平衡了再分配关系中所有主体的具体利益。财政系统的类型取决于所得税率,工资和其他税收的批准水平进行研究。确立了宏观税负水平的估算方法,即通过税收总额对各级预算和预算外资金的再分配占国内生产总值的比重。给出了确定税负水平及其对消费市场和(商品)生产的影响的方法,以及税收收入对国家预算的弹性系数,它体现了税收收入对财政系统的影响。确定了指标的三阶段结构,从而可以计算财政系统状态的综合指标,并通过激励因素和抑制因素确定其安全水平的动态。估计和确定刺激因素和抑制因素的归一化值,以及乌克兰财政制度状况的综合指标。分析了欧盟成员国的直接税和间接税在GDP中的份额,以及税收在国家预算收入中的结构。对财政系统指示性发展的分类学指标(间接税协调指数)进行了修改,该指标描述了欧盟成员国和乌克兰在单一经济空间中运作的情况下,在间接税领域具有一定程度的协调的情况下,消费税的水平和动态以及方向和规模的变化。
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引用次数: 0
Public-Private Partnership in the Healthcare and Pharmaceutical Sectors of Kazakhstan: Problems and Solutions 哈萨克斯坦保健和制药部门的公私伙伴关系:问题和解决办法
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).22
N. Issatayeva, U. Datkhayev, K. Zhakipbekov, E. Serikbayeva, Galiya Zh. Umirzakhova
Public-private partnership is one of the main ways to solve the social problems of modern states. In Kazakhstan, the main strategic direction of the development of the healthcare system is the modernization of existing medical organizations and the construction of new healthcare facilities. The purpose of the paper was to investigate the theory and practice of public-private partnership (PPP) in the healthcare and pharmaceutical sectors, to identify the main issues and find their solutions. The leading research method was the analysis and synthesis method, which enabled the characterization of attributes and principles of PPPs, allowed to classify, and consider the most striking examples. Considering the differences between PPP contracts, we addressed not only the functions and content of such contracts, but also the terms, and the risks involved. The advantages for each of the interested parties in PPP were analyzed: private sector, public sector, consumers. The analysis of the current state of PPPs in the field of interest in Kazakhstan was performed. The generalization of world experience and the analysis of best practices allowed to develop action-oriented proposals for the further development of PPPs in Kazakhstan’s healthcare, including those that concern attraction of foreign companies with regard to the issue of concessions in the field of medical and pharmaceutical infrastructure.
公私合作是解决现代国家社会问题的主要途径之一。在哈萨克斯坦,医疗保健系统发展的主要战略方向是现有医疗机构的现代化和新的医疗设施的建设。本文的目的是调查医疗保健和制药部门公私合作伙伴关系(PPP)的理论和实践,找出主要问题并找到解决方案。主要的研究方法是分析和综合方法,它可以表征购买力平价的属性和原理,可以分类,并考虑最显著的例子。考虑到PPP合同之间的差异,我们不仅讨论了PPP合同的功能和内容,还讨论了PPP合同的条款和风险。分析了PPP中每个利益相关方的优势:私营部门、公共部门、消费者。对哈萨克斯坦有关领域公私伙伴关系的现状进行了分析。通过总结世界经验和分析最佳做法,可以制定面向行动的建议,以进一步发展哈萨克斯坦医疗保健领域的公私伙伴关系,包括在医疗和制药基础设施领域的特许权问题上吸引外国公司的建议。
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引用次数: 0
Budgetary Funds Management in Ukraine: Constitutional and International Treaties Regulation 乌克兰预算资金管理:宪法和国际条约管理
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).31
V. Reshota, O. Ilnytskyi, Maryana Syrko, O. Reshota
The article analyzes important meaning of determining the advantages and threats of choosing a dominant domestic (constitutional) or external (international treaties) vector of budgetary funds administration to ensure the certainty of the development direction of the financial, economic and legal system of the states that are still in the stage of formation. The resolution of this task is an integral part of the characteristics of the state’s basic functioning, with the determination of the primacy of the respective sources regulation. The study uses general scientific and special scientific methods, the basis of which is the application of the results of theoretical studies, statistical and other generalized information on the functioning of the legal and financial system of Ukraine. Ukraine recognizes the primacy of international legal regulation, however, if it does not contradict the Constitution. In the context of globalization and threats to identity, special measures shall be applied by the state to protect its financial stability and independence. It is stated in the article that special attention should be paid to normative principles, which shall be reflected in the legislation. Moreover, the article analyzes the acts of soft law in the framework of cooperation with international financial organizations, which differ from ‘ordinary’ treaties, but bear a politically binding component. It is concluded that the international obligations of the state, taken under international treaties in the financial and budgetary sphere, cannot create direct consequences for citizens, but must be realized in the legal system through national law-making.
文章分析了确定选择占优势的国内(宪法)或外部(国际条约)的预算资金管理载体的优势和威胁,以确保仍处于形成阶段的国家的财政、经济和法律制度发展方向的确定性的重要意义。解决这一任务是国家基本职能特征的组成部分,具有确定各自源头调控的首要地位。该研究使用一般科学和特殊科学方法,其基础是应用关于乌克兰法律和金融制度运作的理论研究结果、统计和其他一般资料。但是,乌克兰承认国际法律规定的首要地位,只要它不违反《宪法》。在全球化和身份受到威胁的背景下,国家应采取特别措施来保护其金融稳定和独立性。该条指出,应特别注意规范性原则,并在立法中予以体现。此外,本文还分析了与国际金融组织合作框架下的软法行为,这些行为不同于“普通”条约,但具有政治约束力。结论是,国家在财政和预算领域根据国际条约承担的国际义务不能对公民产生直接后果,而必须通过国家立法在法律体系中实现。
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引用次数: 0
The Mechanism of International Legal Support of Effective Management of Indigenous Peoples in the Northern Territories 有效管理北部领土土著人民的国际法律支持机制
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).03
V. Avdeev, S. Rozenko, I. Fedulov, I. Ospichev, E. Frolova, E. Stepanova
The article examines the key directions to improve the effectiveness of legal means to protect the interests of the North’s indigenous minorities in the context of globalization. Attention is paid to the improvement of legal instruments for regulating public relations related to small indigenous minorities of the North. Special attention is focused on the correlation between international legal bases, national legislation and regional acts. Close attention is paid to the role and place of small indigenous minorities in Russian Federation state policy. The state and legal transformations taking place in the context of globalization are modelling a new level of social relations and give rise to special interest in improving their traditional way of life. The scientific rationale for new conceptual approaches is predetermined by the specificities of indigenous peoples’ social development. In this regard, the main areas of national policy applicable to the country’s indigenous population as a whole and to individual regions where they live in the twenty-first century require modernization. Preservation and development of ethnic groups requires the solution of modern problems through public authorities and self-government. The article analyzes the priority directions of state and legal policy, goals and objectives that meet the interests to protect the rights of small indigenous peoples. At present, it is necessary that the focus of legal policy should be directed at proclaiming and ensuring the rights of indigenous peoples, preserving their unique way of life, promoting life support in the changed conditions of the cultural and natural environment and protecting them from the negative influence of post-industrial society.
本文探讨了全球化背景下提高法律手段对北方少数民族利益保护有效性的关键方向。注意改进法律文书,规范与北方土著少数群体有关的公共关系。特别注意的是国际法律基础、国家立法和区域行为之间的相互关系。密切注意土著少数民族在俄罗斯联邦国家政策中的作用和地位。在全球化背景下发生的国家和法律变革正在塑造一种新的社会关系水平,并引起人们对改善其传统生活方式的特别兴趣。新的概念方法的科学依据是由土著人民社会发展的特殊性预先决定的。在这方面,适用于整个国家土著人口和他们在21世纪生活的个别地区的国家政策的主要领域需要现代化。维护和发展族裔群体需要通过公共当局和自治来解决现代问题。文章分析了国家和法律政策的优先方向、符合保护土著小民族权利利益的目标和目的。目前,法律政策的重点必须是宣布和确保土著人民的权利,维护其独特的生活方式,在文化和自然环境变化的条件下促进对生命的支持,并保护他们不受后工业社会的消极影响。
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引用次数: 0
Culture and Mentality-Related Specifics of Implementation of the ‘Law on Counteracting Bullying’ in the Environment of Educational Institutions 《反欺凌法》在教育机构环境下实施的文化与心理相关细节
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).07
Vitalii I. Bocheliuk, V. Nechyporenko, Olena Pozdniakova, Yuliia Siliavina, Oleg Kyrbiatiev
Abstract: The article sought to analyse the pedagogical instruments capable to bring change in culture and mentality-based perception of bullying among stakeholders of the educational process with the purpose of implementation of the Law ‘On Amendments to Certain Legislative Acts of Ukraine on Counteracting Bullying (Harassment)’ in the environment of educational institutions. This study used theoretical methods: analysis of scientific, pedagogical and regulatory sources in order to distinguish the gaps and areas to study in this particular problem, analysis of domestic and foreign best practices; empirical methods: diagnostic: survey questionnaires; statistical methods: quantitative analysis of the results of the survey questionnaires. The statistical data the authors obtained as a result of a survey of students from four schools prove that the problem of bullying in Ukrainian educational institutions is partially caused by socio-cultural and mental impact factors. Examples of overseas best practices in addressing the problem of bullying prevention in educational institutions, which can be adapted to the realities of Ukrainian educational institutions, include further outlined role-pays: ‘School Anti-Bullying Court’ and ‘Shuttle Diplomacy’ and the ‘Student Support Service’ model. Bullying is, to a large extent, a socio-cultural and mental problem of Ukrainian society, capable of dramatically affecting students’ learning abilities and their socialisation. Pedagogical tools to be used to deal with the above problem might be (a) regular anonymous interviewing of students about cases of violence; (b) teachers' educational work with children and parents on the problem of bullying; (c) involvement of the students in the development of rules of conduct; (d) teachers supervising schoolchildren after school hours; (e) teacher training (professional upgrade) for pedagogical, psychological and legal strategies for bullying prevention among students.
摘要:本文旨在分析能够改变教育过程中利益相关者对欺凌行为的文化和基于心态的看法的教学手段,目的是在教育机构的环境中实施“关于修改乌克兰某些反欺凌(骚扰)立法法案”的法律。本研究采用理论方法:分析科学、教学和法规来源,以区分差距和研究领域,在这一特定问题上分析国内外最佳做法;实证方法:诊断:调查问卷;统计方法:对问卷调查结果进行定量分析。作者对四所学校的学生进行调查后获得的统计数据证明,乌克兰教育机构中的欺凌问题部分是由社会文化和心理影响因素造成的。在解决教育机构中预防欺凌问题方面的海外最佳做法的例子可以适应乌克兰教育机构的实际情况,包括进一步概述的作用支付:“学校反欺凌法庭”和“穿梭外交”以及“学生支持服务”模式。欺凌在很大程度上是乌克兰社会的社会文化和心理问题,能够极大地影响学生的学习能力和社交能力。处理上述问题的教学方法可包括:(a)就暴力事件定期对学生进行匿名访谈;(b)教师就霸凌问题向儿童及家长提供的教育工作;(c)让学生参与制定行为准则;(d)在课后监督学童的教师;(e)对教师进行培训(专业升级),制定预防学生欺凌的教学、心理和法律策略。
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引用次数: 0
Website as an e-Commerce Tool: Regulatory Technology 网站作为电子商务工具:监管技术
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).37
A. Ryzhik, V. Slesarev, Vitalij Anatolevich Malcev, Vladimir Kamishansky
This paper presents an analysis of the legal nature and regulation features of the website, which is the main tool of electronic commerce. There are various definitions of the concept of website that reflect the legal nature of the definition in question, depending on the circumstances of its use. It has been established that a website refers to a set of electronic documents (files), united under one address (domain name and (or) IP address). The authors come to the conclusion that, depending on the business model used by the subject of electronic commerce, websites can have both an informational and advertising character and contain the functionality of online stores, accepting and processing orders for goods and services online and, in many cases, performing them as well. With a certain degree of conventionality, one can say that in modern conditions the website acts as a representative of the person on the Internet. Therefore, the very first stage of its use — the stage of creating a website — is particularly important.
本文分析了作为电子商务主要工具的网站的法律性质和监管特点。根据网站的使用情况,网站概念有各种不同的定义,反映了所讨论的定义的法律性质。人们已经确定,网站是指一组电子文档(文件),统一在一个地址(域名和(或)IP地址)下。作者得出的结论是,根据电子商务主体使用的商业模式,网站可以同时具有信息和广告特征,并包含在线商店的功能,接受和处理在线商品和服务的订单,在许多情况下,也执行它们。在一定程度上,人们可以说,在现代条件下,网站是互联网上个人的代表。因此,使用它的第一个阶段——创建网站的阶段——尤为重要。
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引用次数: 2
Approximating Ukraine’s Laws to Those of the European Union Concerning Meat and Meat Products Cold Chain 将乌克兰的法律与欧盟有关肉类和肉制品冷链的法律相接近
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).34
K. Rodionova, V. M. Steshenko, I. Yatsenko
The main objectives of the research were such: to define the concept of cold chain as an object of legal regulation; to find out the content and features of the EU legislation on the safety and quality of meat and meat products during cold chain and its use in Ukraine; to characterize the legal bases of the current legislation of Ukraine on ensuring the safety and quality of meat and meat products during cold chain, to formulate proposals and recommendations aimed at improving the national legislation of Ukraine by approximating it to the EU legislation, which sets requirements for the safety and quality of meat and meat products throughout cold chain. To achieve the abovementioned objectives, the following methods were used: comparative legal, analytical, systemic, dialectical, generalizing, specific-search, structural-functional, semantic, methods of deduction and induction, etc. The content and features of the legal regulation of the safety and quality of meat and meat products in the current legislation of the European Union and Ukraine have been clarified. For the first time, the definition of the term 'cold chain' has been proposed by reference to it in author's editorial, which should influence its clearer scientific and practical understanding. It is determined that the temperature regimes of cold processing, storage and transportation of meat and meat products in Ukraine are regulated by a large number of legal acts, in particular: national standards of Ukraine (DSTU), technical regulations, technological instructions, rules of transportation, etc. It is found that national legal acts do not provide a systematic understanding of the particularities of cold chain legal regulation in the meat processing industry in order to ensure the safety and quality of meat and meat products. As a result of departmental inconsistency, the existing storage temperature parameters for the same product type in different legal acts differ from each other, which does not allow to determine the actual storage periods at different stages of the cold chain. In addition, current legal acts in Ukraine do not provide for constant monitoring of the temperature of cold-processed meat and meat products throughout all cold chain units and the hygienic condition of refrigerators throughout the shelf life. As a result, the cold chain is very difficult to be controlled and requires a large number of factors to be taken into account in order to bring safe and high-quality meat and meat products to the end consumer. According to the results of the research, proposals and recommendations are formulated to improve the national legislation of Ukraine governing the cold chain in the meat processing industry.
研究的主要目的是:将冷链的概念定义为法律监管的对象;了解欧盟关于肉类和肉制品冷链安全与质量及其在乌克兰使用的立法的内容和特点;描述乌克兰现行立法在确保冷链期间肉类和肉制品的安全和质量方面的法律基础,制定提案和建议,旨在通过接近欧盟立法来改进乌克兰的国家立法,欧盟立法规定了整个冷链期间肉类和肉制品的安全和质量要求。为达到上述目的,运用了比较法、分析法、系统法、辩证法、概括法、具体搜索法、结构功能法、语义法、演绎法和归纳法等方法。明确了欧盟和乌克兰现行立法中对肉类及肉制品安全质量法律规制的内容和特点。第一次在作者的社论中提出了冷链的定义,这应该会影响对冷链的更清晰的科学和实用的理解。经确定,乌克兰肉类和肉制品的冷加工、储存和运输的温度制度受到大量法律行为的管制,特别是:乌克兰国家标准(DSTU)、技术法规、技术说明、运输规则等。研究发现,国家法律行为并没有对肉类加工业冷链法律监管的特殊性提供系统的认识,以确保肉类和肉制品的安全和质量。由于部门不一致,同一产品类型在不同法律行为中现有的储存温度参数存在差异,无法确定冷链不同阶段的实际储存期限。此外,乌克兰目前的法律行为没有规定在所有冷链单元中持续监测冷加工肉类和肉类产品的温度,也没有规定在整个保质期内监测冰箱的卫生状况。因此,冷链很难控制,需要考虑大量因素,才能将安全优质的肉类和肉制品带给最终消费者。根据研究结果,提出建议和建议,以改善乌克兰的国家立法管理冷链在肉类加工行业。
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引用次数: 6
期刊
Journal of Advanced Research in Law and Economics
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