Non-Profit Organizations in the Economy: Problems of Legal Regulation

2016 ◽  
Vol 4 (1) ◽  
pp. 0-0
Author(s):  
Елена Абросимова ◽  
Elena Abrosimova
Keyword(s):  
Economic Development ◽  
Nonprofit Organizations ◽  
Legal Regulation ◽  
Federal Law ◽  
Non Profit ◽  
Social Mission ◽  
Modern Period ◽  
History Of ◽  
Non Profit Organizations ◽  
Legal Entities

The modern history of the development of the legislation on non-profit organizations (NPO) has several historical stages from 1992—1996 when Russia recognized the fact of existence of this kind of legal entities. Active work on the formation of NPO legislation led to the delineation of legal entities for commercial and non-commercial and to adoption of Federal Law “On Non-Profit Organizations”. During the modern period of development of the legislation it is possible to declare confidently the need to create comprehensive concept of participation of legal entities established as an NPO in the realization of the economic potential of the country. The article deals with the legal regulation of nonprofit organizations involved in economic development in Russia. Taking into account the changing economic conditions periodization of work on the legislation on non-profit organizations is considered. In the article the role and importance of NPOs in Russia´s economic development are highlighted and the need to improve the legal regulation of these organizations, including the development of specific legislation on associations and unions is indicated. The necessity to recognize the Federal Law “On Non-Profit Organizations” invalid as fulfilled its social mission is proven.

Application of IFRS by non-profit organizations

2020 ◽  
pp. 34-44
Author(s):  
Elena Lukinova
Keyword(s):  
Public Sector ◽  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Russian Federation ◽  
Legal Regulation ◽  
International Standards ◽  
Federal Law ◽  
Non Profit ◽  
The Russian Federation ◽  
Non Profit Organizations

Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).

scholarly journals ENTREPRENEURIAL ACTIVITY OF INDIVIDUALS AND LEGAL ENTITIES IN THE RUSSIAN FEDERATION

2018 ◽  
Vol 6 ◽  
pp. 448-453
Author(s):  
Tatyana Skvortsova ◽  
Аnna Nikitina ◽  
Mustafa Ansari ◽  
Margarita Tertyshnikova
Keyword(s):  
Law Enforcement ◽  
Legal Regulation ◽  
Entrepreneurial Activity ◽  
Non Profit ◽  
The Russian Federation ◽  
Income Generating Activities ◽  
Non Profit Organizations ◽  
Business Entities ◽  
Entrepreneurial Activities ◽  
Legal Entities

Entrepreneurial activity is pursued by large, medium and small business entities which can be introduced by individuals – individual entrepreneurs and legal entities – commercial and non-profit organizations. The entrepreneurial activity of these entities is regulated by the rules of law which may cause problems in law enforcement resulting in the improvement of legal regulation. The article provides a review of some legal regulation issues of entrepreneurial activities of non-profit organizations, the analysis of peculiarities of economic activity exercised by these organizations and covers the problems of differentiation between entrepreneurial and non-entrepreneurial activities that individuals are engaged in. The authors analyze the problem of relations between the concepts of "entrepreneurial activity" and "income-generating activities" which requires a solution by means of elaborating a strategy for existing legislation improvement to prevent situations that violate the rights and legal interests of entities in the sphere of entrepreneurial activity.

scholarly journals The History of the Development of the French Laws on Criminal Liability of Legal Entities

2018 ◽  
Vol 1 ◽  
pp. 46-56
Author(s):  
Aleksandr V. Fedorov ◽  
◽  
Mikhail V. Krichevtsev ◽  
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Economic Crime ◽  
Penal Code ◽  
Criminal Prosecution ◽  
History Of ◽  
The Law ◽  
Legal Entities

The article reviews the history of development of French laws on criminal liability of legal entities. The authors note that the institution of criminal liability of legal entities (collective criminal liability) dates back to the ancient times and has been forming in the French territory for a long time. Initially, it was established in the acts on collective liability residents of certain territories, in particular, in the laws of the Salian Franks. This institution was inherited from the Franks by the law of the medieval France, and got transferred from the medieval period to the French criminal law of the modern period. The article reviews the laws of King Louis XIV as an example of establishment of collective criminal liability: the Criminal Ordinance of 1670 and the Ordinances on Combating Vagrancy and Goods Smuggling of 1706 and 1711. For the first time ever, one can study the Russian translation of the collective criminal liability provisions of the said laws. The authors state that although the legal traditions of collective liability establishment were interrupted by the transformations caused by the French Revolution of 1789 to 1794, criminal liability of legal entities remained in Article 428 of the French Penal Code of 1810 as a remnant of the past and was abolished only as late as in 1957. The publication draws attention to the fact that the criminal law codification process was not finished in France, and some laws stipulating criminal liability of legal entities were in effect in addition to the French Penal Code of 1810: the Law on the Separation of Church and State of December 9, 1905; the Law of January 14, 1933; the Law on Maritime Trade of July 19, 1934; the Ordinance on Criminal Prosecution of the Press Institutions Cooperating with Enemies during World War II of May 5, 1945. The authors describe the role of the Nuremberg Trials and the documents of the Council of Europe in the establishment of the French laws on criminal liability of legal entities, in particular, Resolution (77) 28 On the Contribution of Criminal Law to the Protection of the Environment, Recommendation No. R (81) 12 On Economic Crime, the Recommendation No. R (82) 15 On the Role of Criminal Law in Consumer Protection and Recommendation No. (88) 18 of the Committee of Ministers to Member States Concerning Liability of Enterprises Having Legal Personality for Offences Committed in the Exercise of Their Activities. The authors conclude that the introduction of the institution of criminal liability of legal entities is based on objective conditions and that research of the history of establishment of the laws on collective liability is of great importance for understanding of the modern legal regulation of the issues of criminal liability of legal entities.

Modern Marketing and Involvement of the Audience of Non-Profit Organizations in Communication in Social Networks

2021 ◽  
Vol 26 (12) ◽  
pp. 1349-1354
Author(s):  
A. M. Kuzmina
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Nonprofit Organizations ◽  
Target Audience ◽  
Communication Process ◽  
Customer Engagement ◽  
Marketing Theory ◽  
Public Attention ◽  
Non Profit ◽  
Non Profit Organizations

Aim. The presented study aims to describe the process of involving the target audience of nonprofit organizations in communication in social networks from the perspective of modern marketing goals.Tasks. The author conceptualizes the notions of “involvement” and “engagement” as mechanisms of marketing communications; determines the range of methods and tools used by non-profit organizations in their marketing practices to enhance the engagement of the target audience in communication in social networks; assesses the degree of engagement of the target audience of nonprofit organizations (NPOs) in social networks in the context of industry-specific features and the NPO’s location in order to analyze efforts aimed at involving the audience in communication in social networks through the example of non-profit organizations in the city of Perm.Methods. In modern marketing theory, the shift of the marketing paradigm towards continuous interaction between companies and customers at each stage of their contact with the organization appears imminent. It becomes necessary to maintain a certain level of customer engagement in communication as a cognitive and behavioral construct of the communication process. In this regard, the methodological basis of the study is determined by cognitive and behavioral approaches as key theoretical constructs in the representation of the phenomenon of involvement of the target audience in the communication process.Results. Marketing tools for involving the target audience of non-profit organizations in communication in social networks at each stage of the customer journey are identified; the degree of involvement of the target audience in communication with Perm’s socially oriented non-profit organizations (SO NPOs) in such social networks as VKontakte and Instagram is characterized from the perspective of consolidating the scientific view on the specifics of marketing goals for promoting organizations in the non-profit sector. The author substantiates the need for a systematic diagnosis of the conditions that determine the degree of the audience’s engagement in communication in social networks from the perspective of marketing goals for attracting public attention to the activities of civil institutions.Conclusions. The features of communication with the target audience on social network platforms in the marketing practice of promotion are identified with allowance for the industry-specific features of non-governmental non-profit organizations and their location. It is established that higher engagement of the target audience in communication in social networks is characterized by consistency in information placement; broad coverage of the community audience in a social network, which is estimated by the number of subscribers; posts being viewed by a great number of people, far exceeding the number of subscribers; many likes on community posts; presence of comments and reposts; a link from the social network to the official website of the SO NPO; attraction and use of user content in the community; horizontal connections within the community, networking.

scholarly journals Economic and legal incentives to develop fish farming companies in Russia

2020 ◽  
Vol 176 ◽  
pp. 05022
Author(s):  
Alexander Yakovlev ◽  
Vasiliy Mikhaylov
Keyword(s):  
Food Security ◽  
Institutional Environment ◽  
Fish Farming ◽  
The State ◽  
Russian Regions ◽  
Federal Law ◽  
Non Profit ◽  
State Program ◽  
Non Profit Organizations

The article considers the main economic and legal incentives that determine the development of fish farming companies in Russia. The authors analyzed the main legal acts that form the institutional environment in the industry. Among them: the Doctrine of food security, the Federal Law on aquaculture, the state program for the development of the fisheries complex, the industry program for the development of commercial aquaculture and the strategy for the development of the fisheries complex. The study presents the results of an analysis of incentives for the development of fish farming companies in various Russian regions. The role and significance of non-profit organizations in the development of aquaculture is determined in the research.

scholarly journals Developing Design Capability in Nonprofit Organizations

Design Issues ◽  
2017 ◽  
Vol 33 (1) ◽  
pp. 61-75 ◽  
Author(s):  
Erez Nusem ◽  
Cara Wrigley ◽  
Judy Matthews
Keyword(s):  
Action Research ◽  
Nonprofit Organizations ◽  
Research Study ◽  
Aged Care ◽  
Social Outcomes ◽  
Care Providers ◽  
Organizational Capability ◽  
Non Profit ◽  
Action Research Study ◽  
Non Profit Organizations

This article presents findings from a two-year longitudinal action, research study exploring the challenges and outcomes of attempting to develop design capability in one of Australia's largest non-profit aged-care providers. The research identifies four distinct objectives for design utilization in practice, and suggests that existing approaches for design utilization overlook non-profit organizations that seek both economic and social viability. While the objectives of realizing economic and social outcomes are addressed in design literature, there is an absence of literature detailing how non-profit organizations could utilize design to realize these outcomes. This research, therefore, contributes the non-profit design ladder—a framework to assist non-profit organizations to further develop their utilization of design and foster design as an organizational capability.

scholarly journals Affiliation of legal entities: reality and prospects

2019 ◽  
Vol 2019 (3) ◽  
pp. 83-88
Author(s):  
Сергей Тычинин ◽  
Sergey Tychinin ◽  
Олег Скопенко ◽  
Oleg Skopenko
Keyword(s):  
Russian Federation ◽  
Conflicts Of Interest ◽  
Legal Regulation ◽  
Federal Law ◽  
Legal Entity ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Definition Of ◽  
Legal Entities

The relevance of the study of the problem of affiliation of legal entities is determined by the lack of a coherent legal mechanism to ensure the resolution of conflicts of interest between dependent persons. As of today, Russian legislation as a whole does not contain clear provisions regarding the concept of the affiliation of legal entities. Certain laws contain only separate independent concepts, for example, the concept of “affiliation” is used in the Civil Code of the Russian Federation; in the Federal Law «On Competition» - the concept of «group of persons»; in the Tax Code of the Russian Federation - the concept of «interdependent persons». Therefore, the study of the problem of settling relations with affiliates deserves special attention. The objectives of this study are the systematization and analytical study of the legal regulation of the institution of the affiliation of legal entities. In the course of the study, the authors used the following methods: analysis and synthesis, modeling, comparison, analysis of the regulatory framework, synthesis, formal legal method The article examines the issues of legal regulation of the affiliation of a legal entity. The definition of the concept of “affiliation” is given, criteria and signs of affiliation of a legal entity are defined, various scientific approaches to the definition of this category are given, problems of correlation with economic and other types of relations between affiliates are explored. In the course of the study, the authors came to the conclusion that the institution of affiliation in its present form undoubtedly needs to be reformed. It is necessary to develop a unified law, reflecting all the nuances of the concept of “affiliation” and the features of the transactions with affiliated persons.

scholarly journals International Investments in Non-Profit Organizations by the Example of Zimin Foundation

2019 ◽  
Vol 19 (3) ◽  
pp. 111-120
Author(s):  
Alexander V. Evstratov ◽  
Alexey S. Dmitriev ◽  
Daniil A. Markin
Keyword(s):  
Nonprofit Organizations ◽  
Cash Flows ◽  
Foreign Investments ◽  
International Investments ◽  
Non Profit ◽  
Russian Economy ◽  
Current State ◽  
Raising Awareness ◽  
Non Profit Organizations ◽  
The Impact

The paper analyzes the current state of the non-profit sector in the Russian economy on the basis of conducted sociological survey aimed at establishing the degree of awareness of the population regarding the activities of Dmitry Zimin’s foundation and the attitude of the respondents to foreign investment in the Russian educational projects. The study used methods of statistical and structural analysis as well as the synthesis of the respondents’ answers to the questions concerning the activities of Dmitry Zimin’s foundation and foreign investments funds in the Russian educational projects. It reveals that most of the respondents have no idea about the activities of the above foundation, but the attitude of the respondents towards foreign investments in domestic education has been overwhelmingly positive. The article also discusses the impact of legal acts and government regulations on the activities of non-profit organizations. In particular, it concerns the FL No. 121 “On foreign agents”. The work provides a comparative description of this normative act with the similar laws applicable in other countries. The paper not only examines the root causes of the problems arising from attracting foreign investments and donations by non-profit organizations but identifies the main factors that contribute to the growth of the non-profit sector in Russia. Besides, the two-way communication between the non-profit sector and the society affecting the level of public demand for services provided by nonprofit organizations is considered. The results obtained in the course of the study indicate the existence of a large number of obstacles for the fully functioning of non-profit organizations in Russia and attracting cash flows from abroad. In particular, one of the problems revealed in the course of the study is low awareness of the population about the specificity of this method of financing as well as the activities of non-profit organizations as a whole. The recommendations for improvement of the regulation of non-profit organizations include raising awareness of the population on this issue and easing control of the activities carried out by non-profit organizations acting as foreign agents.

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