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 111
- Downloads 0
ILLICIT TURNOVER OF TABACCO PRODUCTS IN THE EU: CAUSES AND CONSEQUENCES
Purpose. The generalize the problem of illicit turnover of tobacco products, distinguish the main causes and consequences of this delict. Methodology of research. In order to achieve this goal, the following methods are...
ORGANIZATIONAL AND ECONOMIC PRINCIPLES OF MILK PRODUCTION AND REALIZATION OF MILK BY PRIVATE PEASANT FARMS
Purpose. The aim of the article is the development of practical recommendations for the production and realization of milk and dairy products in individual peasant farms. Methodology of research. General scientific and s...
EVOLUTION OF SUSTAINABILITY ACCOUNTING
Purpose is to form a general history of the emergence of the Sustainability Accounting concept at the global level and in Ukraine. Methodology of research. Such research methods as observation, comparison, empirical meth...
ACCOUNT OF EXPENSES FOR PROCEEDINGS PRISONERSAND PROCEDURES FOR THEIR DISPOSAL
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 basi...
FORMATION OF THE PRODUCTION STRATEGY IN FUNCTIONAL STRATEGY ALTERNATIVE ENERGY ENTERPRISES
Purpose of the article is to developing a scientific and methodical approach to formation of the production strategy are already functional strategies alternative energy companies. Methodology of research. The theoretica...