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Перегляд Статті, проіндексовані в Scopus і Web of Science за Автор "Albul, Serhii"
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- ДокументCombating exsise Smuggling: A comparative analysis of Ukraine and Poland(Amazonia Investiga, 2024-05-30) Albul, Serhii; Shchurat, Taras; Yankova, Liudmyla; Samoilenko, Olena; Veits, Arkadii; Албул, Сергій Володимирович ORCID: 0000-0002-3253-9225; Щурат, Тарас ГригоровичThe excised goods, such as alcoholic beverages and tobacco products, are the object of widespread smuggling and illegal circulation. This illegal activity leads to significant budget losses, affects the health of the population, and disrupts the level of competition in the market. In 2020 approximately 50% of all alcoholic beverages sold in Ukraine were illicit, resulting in significant tax revenue losses for the government. A 2021 report indicated that around 18.1% of the tobacco market in Ukraine was composed of smuggled or counterfeit products. This illicit market caused an estimated annual tax revenue loss of $250 million. The experience of Ukraine and Poland in the field of combating excise smuggling can be essential for the development of effective strategies and policies to combat this phenomenon. The aim of the article is to study the ways of countering illegal activities in the sphere of circulation of excise goods using the example of Ukraine and Poland. The research methodology includes: empirical method, document analysis method, comparison, and case study method. As a result of the study, an analysis of the effectiveness of Ukrainian and Polish legislation on taxation and control over the circulation of excise goods was carried out. The obtained findings can inform policymakers in Ukraine, Poland, and other European countries on how to refine and strengthen their legislation regarding the taxation and control of excised goods. Law enforcement agencies can utilize the research to improve their strategies for detecting and preventing smuggling activities, incorporating best practices identified in the study.
- ДокументLegal principles of polygraph use in the field of corruption prevention: international experience(Cuestiones Políticas. Instituto de Estudios Políticos y Derecho Público “Dr. Humberto J. La Roche” (IEPDP) de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia. Ciudad Universitaria. Núcleo Humanístico. Av. Guajira. Maracaibo, Estado Zulia. Venezuela, 2023-05-29) Albul, Serhii ; Vladyslav, Shendryk; Oleksandr, Horbachov; Serhii, Penkov; Maryna, VoloshynaThe objective of the research was to consider the international experience of legal regulation of the use of polygraph in the field of corruption prevention. In this regard, the experience of the use of polygraph and polygraph studies in the activities of law enforcement agencies in various countries as one of the methods of preventing corruption was analyzed. The methodological basis of the research is presented as comparative-legal and systematic analysis, formal-legal method, method of interpretation, hermeneutic method, as well as methods of analysis and synthesis. It was concluded that the main areas of application of the polygraph are both the investigation of crimes (including criminal ones) and the fight against organized crime and also as one of the valid methods to prevent corruption, as well as to verify the reliability and integrity of applicants for positions in the police, prosecutors’ offices, courts and other law enforcement agencies and, as far as possible, to ensure the seriousness and integrity of public servants who wish to occupy higher positions in their career path.
- ДокументThe Development of Creative Thinking as a Tool of Social Adaptation of Teenagers with Behaviour Deviation(Lifescience Global, 2019) Албул, Сергій Володимирович ORCID: 0000-0002-3253-9225; Albul, Serhii; Yakymchuk, Borys; Hurtovenko, NataliiaThe purpose of this study was to examine whether the activities aimed at developing creative thinking had rendered the social adaptation of adolescents with deviant behaviour smooth and evaluate the changes which had resulted from that engagement. The research data were collected through the use of project checklists, student learning outcomes analysis, interviews with teachers and parents, questionnaires. This study used SPSS and SmartPLS statistical analysis tools to analyze the above data and Textalyser application to process the focus group responses. The study found that the participation of the secondary school students with behaviour deviation in legacy projects make their social adaptation easier, improves their social skills and creative thinking style. This study confirms that there is a positive relationship between socially important creative activities, learning motivation and development of creative thinking styles. It has been found that, despite the considerable amount of research regarding the use of creative activity to develop social adaptation skills in adolescents, the problem of social adaptation of adolescents with behaviour deviation has not been sufficiently explored through engaging them in activities aimed at developing creative thinking. The process of social adaptation of adolescents with behaviour deviation is complex and the creative component is in place there, since it supplies the educational process with irreplaceable pedagogical tools that have the potential to "restart" the student’s physiological and psycho-motivational spheres.