scholarly journals Emergence and Activity of Legal Entities in Russia in the Pre-Revolutionary Period (comparative analysis)

Bylye Gody ◽  
2017 ◽  
Vol 46 (4) ◽  
Keyword(s):  
Comparative Analysis ◽  
Revolutionary Period ◽  
Legal Entities

scholarly journals Noble associations in modern Russia

2021 ◽  
Vol 10 (1) ◽  
pp. 265-270
Author(s):  
Igor Olegovich Trubitszyn
Keyword(s):  
Comparative Analysis ◽  
Modern World ◽  
Value System ◽  
Corporate Organization ◽  
Soviet Space ◽  
The Russian Federation ◽  
Political Realities ◽  
Revolutionary Period ◽  
Post Soviet Space

The author made an attempt to study the role of the descendants of the nobility in the new socio-economic and political realities of Russia at the end of the XX - first decades of the XXI century. The author focuses on the processes of recreation and subsequent activities of noble societies. The basis of the source base was a series of interviews with the descendants of the nobility living in the territory of the Russian Federation and in the countries of the post-Soviet space. The research identified the stages of development of the noble organizations, the main aspects of their activities. A comparative analysis was carried out with the pre-revolutionary noble corporate organization, which made it possible to characterize the main ideals of this social group and to make a comparative analysis with the value system of the class of the pre-revolutionary period. The range of problems faced by noble societies in modern Russia is highlighted. The results of the study can be used to comprehensively characterize the activities of corporations of the nobility in Russia, as well as the activities of the descendants of the nobility in the modern world.

Desertion control commissions as one of the types of quasi-judicial bodies in the early Soviet period (on the example of the Tambov district commission to combat desertion)

2020 ◽  
pp. 210-216
Author(s):  
Alla G. Fakurdinova
Keyword(s):  
Comparative Analysis ◽  
Research Methods ◽  
Parallel System ◽  
Regulatory Framework ◽  
Soviet Period ◽  
Practical Implementation ◽  
Legal Analysis ◽  
History Of ◽  
Administrative Proceedings ◽  
Revolutionary Period

We analyze the regulatory framework for the formation of Desertion Commissions of various levels – emergency agencies that existed in the early Soviet post-revolutionary period. The relevance of the study is determined by the widespread use of quasi-judicial forms, both in retrospect and in the modern legal field: the introduction of mediation procedures, administrative proceedings. Quasi-judicial institutions in the Soviet model of statehood occupied a significant place and accompanied a parallel system of people’s courts. A study of quasi-judicial bodies and their powers in retrospect allows us to clarify both the theoretical value and the practical implementation of the justice forms. The aim of the study is to reconstruct the history of the Desertion Commissions in their hierarchy on archival materials of the Tambov Governorate and regulations. The research methods were the formal legal analysis of historical and legal acts of the Soviet era: a comparative analysis of the powers and activities of quasi-judicial bodies and people’s courts. We establish the emergency powers of the Desertion Commissions, based on the principles of mutual responsibility, hostage, at the same time, we substantiate the existence of elements of judicial mediation in the framework of their activities.

scholarly journals The Impact of IFRS Changes on Companies’ Financial Indicators

2021 ◽  
pp. 2
Author(s):  
Inga Liutkevičiūtė ◽  
Ramunė Budrionytė ◽  
Rasa Subačienė
Keyword(s):  
Comparative Analysis ◽  
Financial Reporting ◽  
Negative Impact ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Indicators ◽  
Main Research ◽  
Financial Reporting Standards ◽  
The Impact ◽  
Legal Entities

The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and complex process, which helps to provide fair and true information on legal entities. Although, it’s important to evaluate the changes of accounting standards by preparers of financial statements and the users of the information. The purpose of the research is to determine the impact of significant changes of international financial reporting standards on the financial indicators of the companies during 2017-2020 period. Research methods of comparative analysis of scientific literature and legal acts, content analysis, case analysis, grouping of information, systematization, comparative analysis and generalization were used. Main research results state that in 2017-2020 the key changes were related to three standards: IFRS 9 - Financial Instruments, IFRS 15 - Revenue from Contracts with Customers and IFRS 16 - Leases. The study of the impact of the application of the new standards on the financial indicators of 24 Lithuanian listed companies revealed that the new IFRS 16 had the greatest impact on the financial indicators of the companies. The first time, the application of IFRS 16 had a significant impact on 6 of the 24 companies analysed. There was a negative impact on liquidity and solvency ratios, working capital, return on assets and the turnover of assets.

scholarly journals 7.4. THE GENESIS OF THE MAIN FORMS AND DIRECTIONS OF LOGISTICS RESEARCH IN E -COMMERCE

2020 ◽  
Author(s):  
Е.А. Смирнова ◽  
Д. Чжао
Keyword(s):  
Comparative Analysis ◽  
Electronic Commerce ◽  
Government Agencies ◽  
Economic Relations ◽  
Management Models ◽  
The Creation ◽  
Legal Entities

В статье исследован генезис электронной торговли, которая эволюционно развивает дистанционный способ торговли. Проведен сравнительный анализ форм электронной торговли по составу участников. Определено, что участниками торгово-экономических отношений в электронной торговле выступают физические лица, юридические лица и / или государственные учреждения. При их взаимодействии образуются девять форм электронной торговли. В статье приведена характеристика каждой из рассматриваемых форм. Отмечено, что наиболее востребованными формами электронной торговли являются B2C, B2B и B2G. В статье рассматриваются направления логистических исследований электронной торговли, основанные на смене моделей управления и создании логистического контура для развития партнерских отношений. The article examines the Genesis of e-Commerce as a form of remote trade. A comparative analysis of e-Commerce forms by the composition of participants was conducted. It is determined that participants in trade and economic relations in electronic Commerce are individuals, legal entities and / or government agencies. When they interact, nine forms of electronic Commerce are formed. The article describes the char-acteristics of each of the considered forms. It is noted that the most popular forms of e-Commerce are B2C, B2B and B2G. The article discusses the directions of logistics research of e-Commerce, based on the change of management models and the creation of a logistics contour for the development of partnerships.

scholarly journals Implementation of UN and EU recommendations on criminalization of organized crimes

2020 ◽  
Vol 9 (28) ◽  
pp. 234-240 ◽  
Author(s):  
Andrii Vozniuk ◽  
Olexandr Dudorov ◽  
Anna Tytko ◽  
Roman Movchan
Keyword(s):  
Comparative Analysis ◽  
Global Models ◽  
Terrorist Organizations ◽  
Framework Decision ◽  
Criminal Organizations ◽  
Legal Entities

Article presents comparative analysis of features and characteristics of organized criminal associations recommended for further criminalization by provisions of Palermo Convention and Framework Decision 2008/841/JHA. Certain peculiarities of the abovementioned provisions implementation in more than 50 states (Asia, America and Europe) have been outlined. We expressed and proved the hypothesis stating that criminalization of actions performed by the members of organized groups and criminal organizations by different states separately is partly explained with consideration of different international legal acts by national legislators: Palermo Convention and Framework Decision 2008/841/JHA. On the basis of analysis of key global models used to criminalize the socially dangerous actions with aim to counteract the organized crimes (collusion, participation, entrepreneurship, marking/registration) we justified the following opinion: 1) within the limits of criminal associations countering collusion and participation models are considered to be the most efficient; 2) use of entrepreneurship model allows to justify the need for establishment of responsibility for legal entities involved in criminal associations functioning or utilization of relevant criminal measures; 3) registration/marking model may be efficient for counteracting the extended terrorist organizations.

scholarly journals Konsep dan Sumber Hukum: Analisis Perbandingan Sistem Hukum Islam dan Sistem Hukum Positif

2021 ◽  
Vol 5 (2) ◽  
pp. 87-98
Author(s):  
M. Taufiq
Keyword(s):  
Comparative Analysis ◽  
Islamic Law ◽  
Inductive Method ◽  
Community Members ◽  
Positive Law ◽  
Definition Of ◽  
The Relationship ◽  
Made In ◽  
Legal Entities

The definition of positive law was law in the form of laws that regulate the relationship between humans and humans, or with legal entities, while the understanding of Islamic law was a system of 'obligations' and 'prohibitions' rather than specific laws. Islamic law was broadly defined by rules which were the result of understanding and deduction from the provisions revealed by Allah SWT to the Prophet Muhammad SAW. Therefore, the main sources of Islamic law were the Qur'an and Hadith. source of pure positive law from society. This was due to the retrieval or discovery of positive law using the inductive method. That was by observing the actions and attitudes of community members. From these observations, general regulations that bind the whole community were made. In this article, the author tried to explain further the analysis of the concepts and sources of the two laws, and their comparative analysis

scholarly journals Problems of legal status of medical organizations (in the aspect of taking into account the specifics of provision of medical services)

2021 ◽  
Vol 7 (1) ◽  
pp. 63-69
Author(s):  
S. S. Borodin ◽  
P. S. Kudasheva
Keyword(s):  
Comparative Analysis ◽  
Service Provider ◽  
Legal Status ◽  
Medical Personnel ◽  
Legal Regulation ◽  
Medical Services ◽  
Medical Field ◽  
Conceptual Apparatus ◽  
Legal Entities

The article analyzes the legal status of medical organizations, taking into account the specifics of provision of medical services. The main requirements for legal entities and medical personnel are identified, and a comparative analysis of Russian and foreign legislation regarding the permissive procedure for creating organizations in the medical field and the system of legal regulation of their activities is carried out. The authors came to the conclusion that it is necessary to adjust the norms of the current legislation in determining the legal status of medical organizations, develop a full-fledged conceptual apparatus in the medical field, coordinate a number of norms and eliminate contradictions in terms of establishing the rights and obligations of the service provider.

ABUSE OF LAW IN BANKRUPTCY OF LEGAL ENTITIES AND CITIZENS: COMPARATIVE ANALYSIS

2021 ◽  
pp. 40-46
Author(s):  
E. G. Kovalenko
Keyword(s):  
Comparative Analysis ◽  
Liquid Property ◽  
Abuse Of Law ◽  
Legal Entities

The article deals with the abuse of law typical for all debtors: the artificial creation of debt, the reduction of the bankruptcy estate by alienating the liquid property of the debtor. Based on the results of the study, the author identifies the features of abuse of law that are characteristic only for the bankruptcy of organizations, in particular, the use of corporate relations, falsification of accounting documents and the features of abuse of law that are identified only in the bankruptcy of citizens - the debtor's investment in expensive residential premises related to the only housing of the debtor.

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