ACCOUNT OF EXPENSES FOR PROCEEDINGS PRISONERSAND PROCEDURES FOR THEIR DISPOSAL
Journal Title: Сталий розвиток економіки - Year 2018, Vol 41, Issue 4
Abstract
Purpose. The aim of the article is to study of the process of recording the costs of retaining the convicts in penitentiary institutions and the order of their reimbursement. Methodology of research. The theoretical basis of the study is the legal acts on the detention of convicts in penitentiary institutions. A number of general and special scientific research methods have been used to achieve this goal: dialectical, monographic (in the process of scientific publications); system analysis (in the study of normative and legal acts on the maintenance of convicts in penitentiary institutions); graphic (when constructing a scheme for classifying costs for retaining prisoners in penitentiary institutions). Findings. The normative and legal acts on the detention of convicts in penitentiary institutions are considered. There is a distinction between the costs of retaining convicts in penitentiary institutions for those to be compensated and those that are not subject to reimbursement. The peculiarities of cost accounting for the detention of convicts in penitentiary institutions and the order of their reimbursement are revealed. Originality. Practical recommendations for organizing the accounting of the costs of retaining convicted persons in penitentiary institutions are proposed by developing a Checklist of expenses per one convict, the application of which in the practice of penitentiary institutions by convicts will considerably increase the control over the observance of the proper conditions for the detention of prisoners in places of deprivation of liberty. Practical value. Formed proposals can be used by penitentiary institutions, which will enable to strengthen control over the observance of the proper conditions for the detention of prisoners in places of deprivation of liberty.
Authors and Affiliations
Larysa Ocheretko, Alina Potas
Keywords
Related Articles
- EP ID EP551205
- DOI -
- Views 86
- Downloads 0
METHODOLOGICAL BASIS OF CHOOSING TOURISM RESOURCES FOR ECOTOURISM DEVELOPMENT
Purpose – to determine the method of tourism resources choosing for Ukrainian ecotourism development. Methodology of research. To achieve the aim comprehensive and systemic approach, a set of general, statistical, econom...
EVALUATION OF THE LEVEL OF DEVELOPMENT OF PUBLIC FINANCIAL AUDIT FOR THE IMPLEMENTATION OF BUDGET PROGRAMS
Purpose. Development of methodical approach to assessing the level of development of the state financial audit of budget programs execution. Methodology of research. In order to achieve this goal, the following methods h...
FEATURES OF USING TOOLS OF DISCRETIONAL AND NON-DISCRETIONAL FISCAL POLICY IN THE CONDITIONS OF ECONOMIC CYCLE
Purpose. The aim of the article is to investigate thoroughly, analyze and propose their own point of view on the problem of the dependence of economic cycles and fiscal policy, the choice of a model of fiscal behavior in...
THE ACTIVITY OF THE ELECTRONICSTOCK EXCHANGE SYSTEMS IN THE DOMESTIC MARKET OF FINANCIAL INVESTMENTS
Purpose – the research and the analysis of the activity of the electronic stock exchange systems in the domestic market of financial investments. Methodology of research. The methods which were used during while working...
MECHANISM OF STATE REGULATION OF PRICES AS A FACTOR OF ECONOMIC STABILITY OF THE COUNTRY
Purpose – a theoretical study of the nature and feasibility of the mechanism of state control over prices. Methodology of research. To write scientific articles were used methods: description and analysis – for the theor...