http://biblio.umsf.dp.ua/xmlui/handle/123456789/1862 2026-04-15T00:54:55Z 2026-04-15T00:54:55Z Babayeva, Nigar Бабаева, Нигяр http://biblio.umsf.dp.ua/xmlui/handle/123456789/2152 2017-04-06T13:05:35Z 2017-04-06T00:00:00Z

Shareholders interest Babayeva, Nigar; Бабаева, Нигяр The purpose of the scientific paper is to analyze the benefits of well-managed companies and the role of shareholders’ participation in the control of the company as well as shareholders’ relations with the board of directors, which is considered as one of the major factors of such a control. This work, first of all, deals specifically with the importance of composition of the board of directors for the shareholders interest. The relationship between shareholders and the board of directors and how shareholders indirectly take part in control of a company were analyzed in this paper. Dismissal options and changes of the Board of Directors by shareholders in different countries of the world are also considered. Every member of the company wants their company to be well managed, because it can ease manager-shareholder conflicts and safeguard not only shareholders interests but also non-shareholders interests. The author emphasizes that the activity of a shareholder is not a privilege. First of all, a shareholder must act responsibly. When a shareholder invests in a company, he owns a part of that company and becomes responsible for the progress of the company. The author concludes that the creation of the composition of the board of directors, the right to appoint and remove directors are preconditions to maintain a balance between management powers and shareholders interests in a company.

2017-04-06T00:00:00Z Komarov, Oleg Комаров, Олег http://biblio.umsf.dp.ua/xmlui/handle/123456789/2150 2017-04-06T12:56:57Z 2017-04-06T00:00:00Z

Customs control and risk management system on the example of the Ukrainian customs Komarov, Oleg; Комаров, Олег Customs control and application of Risk Management System in the context of the Ukrainian Customs are outlined in this article.2 In particular, it discloses the base principles and architecture of the Risk Management System and some practical aspects of its application. Customs control, based on the application of the Risk Management System, may be automated, manual, or a combination of the two, with preference given to automated and combined customs control. On this basis, author's approach to understanding the essence of the Risk Management System and its place in Customs control is presented. The scheme of Customs control implementation using Risk Management System is presented in the given research too. At the same time, this article deals with the matters of use of pre-arrival information to provide risk analysis and assessment. The author recognizes the crucial role of the Risk Management System in the context of Customs violations prevention and ensuring national Customs security. A significant part of the research is devoted to an Automated Risk Analysis and Management System (ARAMS) and its role in Customs control. The paper also provides an analytical review of key efficiency indicators of the Risk Management System and Customs control. Special attention is paid to the analysis of the selectivity indicators of ARAMS (electronic risk profiles) and their trends. The analytical review presented also contains data on the structure of proceeding electronic risk profiles, their orientation depending on the direction of movement, as well as the orientation of the proceeding risk profiles towards the certain risk areas. Finally, the author concludes that an urgent task and a vector of further institutional development of the Ukrainian Customs system in general involves a reasonable balance between the fiscal and law enforcement functions of Customs and Customs control.

2017-04-06T00:00:00Z Hassan, Tariq Хассан, Тарик http://biblio.umsf.dp.ua/xmlui/handle/123456789/2148 2017-04-06T12:49:21Z 2017-04-06T00:00:00Z

Impact of trade openness in labour intensive full package manufacturing industries and its fragmented value chain: a theoretical study of readymade garments sector of Bangladesh Hassan, Tariq; Хассан, Тарик This paper adopts a theoretical approach based on certain trade statistics of Bangladesh and existing literature to examine the relationship between trade openness and economic development in the case where fragmented value chain based labour intensive buyer driven manufacturing industry is dominant, taking ready-made garments sector of Bangladesh as an example. Despite there exists no uniform conclusion in the literature that trade openness will always lead to positive development outcome in every context, this paper argues that an open trade economy with comparative advantage in labour supply will always be benefited from the changing nature of global production system that relies more on fragmented value chain. The study finds that in the case of Bangladesh, a shift in policy regime towards an open trade economy from an infant industry protection policy has brought significant positive development outcomes not only for the country’s economy but also for the society as a whole as it flourished the development of buyer driven labour intensive readymade garments industry in Bangladesh. Both the static and dynamic gains from trade openness in the country has been substantial in the form of generating employment and export revenue, increasing investments, reducing poverty, raising competitiveness in the global market, promoting female labour force participation in the economy and in many other ways. As such, this paper advocates that further liberalization of trade policies and integrating in the global production value chain should be the prime policy objective of the government in order to establish Bangladesh as a global production hub in the future.

2017-04-06T00:00:00Z Borisenko, Olga Kveliashvili, Irina Борисенко, Ольга Квелиашвили, Ирина http://biblio.umsf.dp.ua/xmlui/handle/123456789/2147 2017-04-06T12:41:18Z 2017-04-06T00:00:00Z

Improving the fiscal component of customs activity – a step towards the implementation of customs reforms Borisenko, Olga; Kveliashvili, Irina; Борисенко, Ольга; Квелиашвили, Ирина The study presented in this paper was carried out in the framework of research of the Department of Public Management and Customs Administration on the topic “Development of institutions and mechanisms for the implementation of Customs and tax policy of Ukraine in the conditions of integration transformations" (state registration number: 0114U000646, fundamental). The paper deals with the problems faced by subjects of foreign economic activity, their authorized representatives as well as revenue agencies’ staff during Customs control and Customs clearance of goods. The paper is also focused on the shortcomings of certain aspects of the national Customs legislation related to the control of Customs value of goods, the need for application of Customs procedures in the conditions of maximum certainty, openness and transparency. In addition, the direction of government regulation has been considered in the field of Customs control (control at the time of Customs clearance and control after release of goods for free circulation (post-clearance audit)), the development of which will provide a sufficient level of coordination, planning and implementation of Customs procedures. This in turn will remove the tension in the sensitive issues of Customs value control and the use of other control measures during Customs clearance of goods will significantly reduce the consequences of incorrect decisions making and time spent on Customs formalities. The authors have made a comparative analysis of the problems that arise in the process of the state Customs policy implementation and Customs activities directed at the control of Customs value and post-clearance audit. The study of the questions highlighted in this paper makes it possible for the authors to assume that overcoming challenges and achieving results, which will bring Ukraine closer to the European community and allow to accept the country as an equal trading partner, is possible in case of the current Customs legislation improvement, the use of effective management and coordination tools, monitoring of revenue agencies’ activities during the process of budget revenues collection.

2017-04-06T00:00:00Z