Journal content No10 (october) 2023 y.

Annotation: Ця стаття присвячена оцінці ключових аспектів бюджетування і їх впливу на формулювання бюджетної політики в організаціях. Дослідження розглядає різні аспекти бюджетування, включаючи фінансовий бюджет, виробничий бюджет, інвестиційний бюджет, та їх взаємозв'язок. Подаються приклади практичного впровадження бюджетування на реальних підприємствах та їх результати. Отримані результати дослідження можуть бути корисними для керівників організацій, фінансових аналітиків та інших фахівців, які відповідають за формулювання бюджетної політики. Дана робота сприяє кращому розумінню важливості бюджетування в управлінні організацією та може стати основою для подальших досліджень в цій області.

Annotation: The article examines the problem of family violence in Ukraine, its historical context and attempts to regulate it at the legislative level. It is pointed out that Ukraine signed the Istanbul Convention of the Council of Europe in 2011, which concerns the prevention of violence against women and domestic violence. But the problem of ratification of this convention in Ukraine has not yet been resolved. The main arguments against ratification are related to the concepts of "gender" and "sexual orientation" in the text of the convention. The national legislation of Ukraine on domestic violence is analyzed, as well as its compliance with the provisions of the Istanbul Convention. In particular, the article examines the concept of "family violence" as defined in the Law of Ukraine, as well as administrative responsibility for committing family violence. The authors emphasize the need for further harmonization of national legislation with international standards in order to effectively deal with this problem. The criminalization of domestic violence in 2017 and the problems that arise in the practice of applying the new legislation are also considered. The example of a specific case demonstrates the system's flaw, when the victim cannot receive adequate protection and justice. In particular, systematicity is considered as a key aspect in defining domestic violence within the framework of criminal legislation. The final part of the abstract focuses on the need for further harmonization of national legislation with international standards to effectively combat the problem of domestic violence.

Annotation: This article analyzes the criminal procedural legislation of Ukraine and the application of the practice of the European Court of Human Rights in the implementation of the principles of observing reasonable deadlines, as well as the impact of martial law introduced in Ukraine on the process of observing reasonable deadlines. Therefore, the implementation of criminal proceedings is based on the principles approved by the current criminal procedural legislation. An important component of which is the reasonableness of terms, which is enshrined in Art. 28 of the CCP of Ukraine. Reasonable terms are terms that are objectively necessary for the execution of procedural actions and the adoption of procedural decisions. They cannot exceed the deadlines for the execution of certain procedural actions or the adoption of certain procedural decisions provided for by the Criminal Procedure Code of Ukraine. The criteria for determining the reasonableness of the terms of criminal proceedings are: 1) the complexity of the criminal proceedings, which is determined taking into account the number of suspects, accused persons and criminal offenses in respect of which the proceedings are carried out, the scope and specifics of the procedural actions necessary for the implementation of the pre-trial investigation, etc.; 2) behavior of participants in criminal proceedings; 3) the manner in which investigators, prosecutors, and courts exercise their powers. It was established that in connection with the martial law, changes were introduced and made to the Code of Criminal Procedure of Ukraine regarding procedural terms, when the course of criminal proceedings provided for by the code does not correspond to the current state of affairs. It was also established that the Convention on the Protection of Human Rights and Fundamental Freedoms of November 4, 1950 (European Convention on Human Rights), which was ratified by Ukraine on July 17, 1997, as well as additional protocols to it (all of which were ratified by Ukraine), is subject to application in Ukraine as part of its national legislation in accordance with Article 9 of the Constitution of Ukraine. It has the highest legal force in relation to all acts of national legislation, with the exception of the Constitution of Ukraine. It is argued that there is an urgent need to determine the terms of the trial of criminal proceedings not as reasonable, but as procedural with specifically defined limits and reasons for their extension, to establish the procedure and grounds for holding judges accountable for delaying the trial, to introduce a procedure for compensation for damages stipulated in the consequence of delaying the process.

Annotation: In this article, we have reviewed the main challenges after the martial law period and the changes made to the pre-trial investigation of certain subjects. We have studied and reviewed the effective implementation of the problem and the prospects for conducting pre-trial investigations of individual subjects during martial law. We have identified the main measures in the criminal procedure legislation to ensure the standards of effective pre-trial investigation. After all, in difficult times of war, Ukraine stands as a symbol of invincibility, as it upholds natural values and basic principles of human existence. Since the beginning of the full-scale invasion of enemy troops on February 24, the number of such criminal violations has increased, but the issue of establishing fair punishment for such actions and pre-trial investigation in general is still a question. Therefore, the need to study this topic is due to the fact that active hostilities and the lack of access to the territory where the crimes were committed for law enforcement agencies of Ukraine cause problems at the stage of pre-trial investigation. The article examines the significance and importance of ensuring a uniform standard of evidence collection in relevant proceedings at the pre-trial investigation stage. Objective: to investigate the peculiarities of pre-trial investigation of certain subjects during martial law. Analysis of scientific sources: certain issues of the standards of effective pre-trial investigation have been the subject of scientific research by such scholars as I.V. Hloviuk, O.V. Kaplina, V.V. Kasko, O.P. Kuchynska, O.V. Lazukova, L.M. Loboyko, T.I. Fulei and others.

Annotation: (Українська) В дослідженні викладено основні теоретичні підходи щодо розуміння термінів «ліквідність» і «платоспроможність» банку, визначено їх логічний взаємозв’язок. Обґрунтовано важливість забезпечення ліквідності банку для його функціонування, визначено його основні чинники, фактори та джерела формування. В результаті наведено основні стратегії управління ліквідністю банку та обґрунтовано їх вибір в залежності від загального стану внутрішнього середовища банку. Наведено основні переваги, недоліки на можливості застосування кожної з сформованих стратегій.

Annotation: (Українська) Інтернет-банкінг став важливою складовою банківської системи України і здатен впливати на зміни в способі, яким клієнти взаємодіють з фінансовими установами. Запуск інтернет-банкінгу в Україні відобразив глибокі зміни відносно до технологій та способів надання банківських послуг. Інтернет-послуги у банках України залишаються актуальними і сприяють поліпшенню доступності фінансових послуг для населення та підприємств. Банки продовжують інвестувати в технології та розвивати інтернет-банкінг для задоволення ростучих потреб клієнтів. Ця стаття присвячена аналізу розвитку інтернет-банкінгу в Україні та його впливу на банківську систему та споживачів фінансових послуг. Представлено аналіз розвитку інтернет-банкінгу в Україні, що відображає шлях, який цей сектор пройшов від початкового запуску на початку 1990-х р. до сучасного стану 2020-х р. У статті розглядаються основні тенденції в еволюції інтернет-банкінгу в Україні та фактори впливу на її розвиток. Проаналізовано діяльність найпопулярніших банків України які надають інтернет-послуги своїм користувачам. Розглянуто ключові фактори, які вплинули на розвиток або сприяли гальмуванню процесу інтеграції та впровадження інтернет послуг у банківській сфері України.

Annotation: This article is devoted to the study of the issue of court fees and their impact on access to justice. It addresses the importance of access to justice as a fundamental right of every person and the problems that the system of court fees can create for people with limited financial means. The article examines the need to reform this system to ensure greater access to judicial protection. The author points out that the judicial system, although financed by public funds, which guarantees its independence and efficiency, can create financial barriers for citizens, especially for those who do not have sufficient financial resources. The court fee, which is mandatory when applying to the court, can lead to serious consequences, such as dismissal of a claim due to non-payment of the court fee. Therefore, the author points out the need for careful consideration and possible reform of the court fee system in order to ensure greater access to judicial protection for all citizens. The article also emphasizes the importance of balancing the interests of the state and plaintiffs in the collection of court fees, as well as the need to comply with the principle of "reasonableness" when setting the amount of this fee. The law provides for various measures that may facilitate access to court protection for persons with limited financial resources, such as exemption from payment, deferral, installment or reduction of the court fee. The author emphasizes the complexity of the procedure for exemption from court fees and determination of a reduced amount for persons with low incomes and notes that this process is aimed at ensuring fair access to justice for all citizens. An important factor is the correct presentation of evidence and justification by persons applying to the court and requesting exemption or reduction of court fees. The author suggests various possible approaches to solving the problem of court fees for low-income persons, such as abolishing or reducing court fees, expanding the right to exemption from payment, allowing payment in installments, taking into account the amount of court fees in accordance with income, and expanding access to free legal aid. The article emphasizes the importance of considering each option in the light of the specific circumstances of each situation in order to ensure that the judicial system is accessible and fair to all, regardless of their financial situation.