scholarly journals Auditing Activity in Russia: Current State and Problems

2018 ◽  
Vol 9 (4) ◽  
Author(s):  
Olga Ziboreva

The article reveals the mechanism of functioning of the audit service market, which has currently taken shape in the Russian Federation. The author considers that the present-day developed legal framework for implementing of auditing activities should be improved in the future. As an important result of the auditing activity development, the article notes establishment and activities of professional institutions for auditors, as well as formation of the auditing market. The author considers the main indicators of the audit service market and development trends in terms of such indicators as: the number of auditing organizations involved in auditing activities, as well as the number of auditors involved in individual activities in the Russian Federation; the distribution of entities engaged in this activity in the regions (Federal Districts); the distribution of audit organizations in Russia, and other important indicators. The article pays particular attention to the problems associated with work of self-regulatory organizations of auditors. The author concludes that the current economic situation in Russia, which is burdened by sanctions from Western countries, does not contribute to development of the economy, in particular to production, which requires modern technology and investments. Consequently, there arises a reduction in the volume of accounting work and, accordingly, of the volume of audits, which complicates development of auditing activities in the Russian Federation.

Author(s):  
Anastasia Alekseevna Ilgeeva ◽  

The article analyzes the volume of catch of aquatic bioresources in the Russian Federation and exports of fish products, as well as the main economic indicators of organizations by type of activity "Fishing, fish farming ". The main companies representing the Russian fish products market are considered. Recommendations are given on the prospects for the development of the fishing industry in the Russian Federation.


2019 ◽  
Vol 21 (3) ◽  
pp. 15-22
Author(s):  
N V Allamyarova ◽  
E G Sanakoeva

The legislation in the field of e-health, adopted in 2017, opens fundamentally new opportunities in the development of medical care using telemedicine technologies. The article provides an analysis of regulatory legal documents that establish the legal framework for the provision of medical care using telemedicine technologies. An assessment is made of the current state of telemedicine legal regulation in Russia. The law on telemedicine requires adjustment and refinement of existing regulations, procedures, standards of medical care with a detailed regulation of tools and situations of their application.


2021 ◽  
Vol 3 (3) ◽  
pp. 226-0
Author(s):  
Andrei Serebriakov

Rule-making on the regulation of science is actively developing. Every year, the state authorities adopt an administrative number of acts regulating various aspects of the activities of the scientific community. Often, documents introduce editorial changes, but some of them contain new provisions that significantly change the life of a scientist. For this reason, it is important to always be aware of the current state of the regulatory legal framework on the regulation of science, to understand the agenda of this process. The review contains information on the main regulatory legal acts on the regulation of the scientific and technical sphere for eight months of 2021. The documents are divided into groups according to their legal force: federal laws; decrees of the President of the Russian Federation; acts of the Government of the Russian Federation; departmental regulations of the Ministry of Science and Higher Education of the Russian Federation; recommendations of the Presidium of the Higher Attestation Commission of the Ministry of Education and Science of Russia.


2021 ◽  
Author(s):  
O.A. Polyanskaya ◽  
A. Mikhailova ◽  
A. Tambi

The Russian Federation is the richest forest power in the world, however, it is significantly inferior to a number of countries in the production of wood products. The development of the timber industry complex (LPC) is currently of particular importance, since it can make a great contribution to the country’s economy and, accordingly, affect a significant increase in the volume of Russia’s gross domestic product. In addition, the Russian LPC has significant potential and provides its products to almost all the leading sectors of the national economy. That is why the authors of the article pay attention to the strategy for the development of the LPC until 2030. In addition, the authors analyze the current state of the Russian timber industry, the impact on the industry of the current economic situation, the main economic results of the forest sector enterprises for the period from 2016 to 2020. The expectations of market participants and the prospects for the development of the industry are considered. The analysis of measures of support from the state is carried out. The main problems of the industry development are outlined.


2018 ◽  
Vol 11 (3) ◽  
pp. 89-93 ◽  
Author(s):  
N. M. Abdikeev ◽  
I. G. Tyutyunnik

The subject of the research is the social relations that develop in using legal incentives aimed at supporting business activities in the industrial policy. The purpose of the research was to identify gaps in the legislation that impede the promotion of business activities of production companies. The paper examines the main forms of the regulatory and legal support for boosting business activities in the implementation of the industrial policy in order to create conditions for further reforms, attract investment to the Russian economy and thereby improve the social and economic situation in the Russian Federation. The level of the regulatory and legal support of business activities in the industrial policy is evaluated. It is concluded that the legal framework must be improved to enhance the legal support of business stimulation.


2020 ◽  
Vol 26 (8) ◽  
pp. 816-822
Author(s):  
Yu. V. Vertakova ◽  
Yu. S. Polozhentseva ◽  
A. V. Korkhov

Constant changes in the economic system make it necessary to conduct a comparative analysis of structural changes in industry. Therefore, it appears particularly relevant to examine the industrial structure of individual regions and the Russian Federation as a whole and to determine directions for improving the development of the industrial sector in order to form competitive industries that would meet the requirements of the technological revolution and Industry 4.0.Aim. The presented study aims to assess the structurally balanced development of the industrial complex in the federal districts of the Russian Federation by analyzing the significance of structural differences.Tasks. The authors examine methods for assessing the state and dynamics of structural transformations in industry; investigate the current state, dynamics, and industry proportions of the industrial complex in the context of the federal districts of the Russian Federation; develop directions for improving the structure of the industrial complex.Methods. This study uses the methods of comparative and statistical analysis to structure indicators for assessing the development of the industrial complex and indices of structural shifts, which include indicators for evaluating structural transformations, in particular the Ryabtsev index.Results. The authors comprehensively analyze the current state and dynamics of the industry proportions of the industrial complex in the context of the federal districts of the Russian Federation. Based on the results of this analysis, they propose directions and recommendations for sustainable, structurally balanced development of the industrial sector.Conclusions. The practical significance of the study consists in the development of major directions for the transformation of the regional industrial complex, stimulating the implementation of advanced industrial technologies, formation and development of new markets for innovative products. This will make it possible to achieve balanced economic development.


2020 ◽  
Vol 92 (3) ◽  
pp. 202-211
Author(s):  
E. V. Shengalts ◽  

The article considers the institutional aspects of inclusive education as a social institution, describes its basic concepts, features and characteristics. Entering inclusive education in the Russian Federation is revealed through an analysis of the normative legal framework and it is concluded that a sufficient legal framework has been created for the integration of children with disabilities and disabilities into the field of education. Based on the analysis of statistical information and secondary analysis of sociological data, the author notes: the tendency to increase the number of children with HIA and disability in the total number of students in general education institutions of the Russian Federation, including in the federal districts; The tendency of positive dynamics of tolerance towards these social groups of children on the part of society and, in particular, young people.


Author(s):  
Sergey Ivantsov ◽  
Tat'yana Molchanova

The presented article examines the current state of crime in the field of information and telecommunication technologies, taking into account the new direction of the development of crime. Afteranalyzing foreign and Russian data, the authors emphasize that the information space has become one of the most common areas in the use of the COVID-19 virus pandemic to commit various crimes. Separately, this article examines the landscape of threats of crimes in the field of information and telecommunication technologies during the COVID-1 pandemic, and also analyzes the practice of detecting crimes under Art. 158, 159, 159.3, 159.6, 228.1 of the Criminal Code of the Russian Federation for federal districts. The authors argue that the pandemic has significantly changed the nature and intensity of all crime, but the sphere of information and telecommunications technologies has undergone the greatest criminalization, which is reflected in crime statistics. In conclusion, the authors conclude that COVID-19 will be a turning point in changing the face of crime, as well as measures to combat crime in this particular area of relations. It points to the initiative of Russia within the framework of the UN to develop a comprehensive international convention on countering the use of information and telecommunication technologies for criminal purposes.


2018 ◽  
pp. 131-141 ◽  
Author(s):  
A. N. Savrukov ◽  
N. T. Savrukov ◽  
E. A. Kozlovskaya

The article analyzes the current state and level of development of publicprivate partnership (PPP) projects in the subjects of the Russian Federation. The authors conclude that a significant proportion of projects is implemented on a concession basis at the municipal level in the communal sphere. A detailed analysis of the project data showed that the structure of the projects is deformed in favor of the central regions of the Russian Federation, and a significant share in the total amount of financing falls on the transport sector. At the stage of assessing the level of development by the subjects of the Russian Federation, criteria were proposed, and index and integral indicators were used, which ensured comparability of the estimates obtained. At the end of the analysis, the regions were ranked and clustered according to the level of PPP development, which allowed to reveal the number and structure of leaders and outsiders.


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