scholarly journals Development of a Process for Detecting Inconsistencies between Financial Statements and Financial Transactions (Deals) Aimed at Identifying Signs of Money Laundering

2018 ◽  
Vol 3 (2) ◽  
pp. 118 ◽  
Author(s):  
Garaschenko A.A. ◽  
Nasonov E.V. ◽  
Leonov P.Y.
Keyword(s):  
Money Laundering ◽  
Financial Reporting ◽  
Russian Federation ◽  
Financial Statements ◽  
The State ◽  
Role Of The State ◽  
The Russian Federation ◽  
State Defense ◽  
Financial Transactions ◽  
High Degree

The problem of money-laundering is still valid in the Russian Federation. With the increasing role of the State in the economy, this question becomes particularly significant. Of course, monitoring of the funds movement plays a significant role, in particular, for companies, recipients of budgetary funds, including providers of the State Defense order (GOZ).To date, there is no generally accepted method, which would allow a high degree of probability to identify signs of money laundering.This article first describes how to detect signs of money-laundering on the basis of a comparison of the data of financial statements with bank operations data.Elaborated process was tested on the example of relevant data of thirty businesses complying with orders under the contracts with the Ministry of Defence of the Russian Federation in 2013.On the basis of the obtained results recommendations for the improvement of the elaborated process were formulated and the scope of its possible use was identified. Keywords: money laundering, the process approach, fraud, financial reporting 

ПРОТИВОДЕЙСТВИЕ ТРАНСНАЦИОНАЛЬНОЙ ЭКСТРЕМИСТСКОЙ ДЕЯТЕЛЬНОСТИ

2020 ◽  
Author(s):  
Victoria Solomonova
Keyword(s):  
Russian Federation ◽  
The State ◽  
State Security ◽  
Role Of The State ◽  
The Russian Federation

В данной статье рассматривается сущность противодействия экстремизму, как основополагающая роль государственной безопасности Российской Федерации, методы и действия направленные на пресечение распространения экстремистской деятельности на территории Российской Федерации, а также за ее пределами.This article examines the essence of countering extremism as a fundamental role of the state security of the Russian Federation, methods and actions aimed at suppressing the spread of extremist activities on the territory of the Russian Federation, as well as beyond its borders.

scholarly journals Analysis of problems of industry in Russian Federation.

2015 ◽  
Vol 2015 (3) ◽  
pp. 202-210
Author(s):  
Екатерина Стрижакова ◽  
Ekaterina Strizhakova ◽  
Дмитрий Стрижаков ◽  
Dmitriy Strizhakov
Keyword(s):  
Industrial Policy ◽  
Russian Federation ◽  
Industrial Production ◽  
The State ◽  
Russian Economy ◽  
Role Of The State ◽  
The Russian Federation

The analysis of the structure of industrial production in Russia, the level of profitability by type of activity, an analysis of R & D expenses, as well as trends in the development of industrial production and its prospects are given . To identify and support the key role of the state in regu-lating influence on the Russian economy as a whole, and on the development of industrial poten-tial of the country. Formed the main directions of development and implementation of industrial policy in the Russian Federation.

scholarly journals Money Laundering in the Area of the State Defense Order

2018 ◽  
Vol 3 (2) ◽  
pp. 334
Author(s):  
Kravchenko E.
Keyword(s):  
Money Laundering ◽  
Russian Federation ◽  
National Defense ◽  
Significant Issue ◽  
Federal Law ◽  
Basic Principles ◽  
The Russian Federation ◽  
Compliance With The Law ◽  
State Defense ◽  
And Control

The choice of the topic is based on the urgency of the problem, since the second position in the structure of the budget expenditures of the Russian Federation in 2016 is occupied by the item "National Defense" 3 091.0 billion rubles (19.2%). Responsible monitoring of compliance with the law in the implementation of state defense orders is really a significant issue. This article describes the basic principles of the operation of all the processes connected with the movement and control of money in relation to SDO. Also schemes of illegal money laundering and withdrawal of funds within the limits of current legislation are presented. Changing of some restrictions in the framework of the federal law, dated 29.12.2012 N 275-FZ "On State Defense Order" is proposed basing on the analysis of these schemes.

Financial statement audit: An investigation into laws and regulations

2020 ◽  
Vol 23 (4) ◽  
pp. 141-427
Author(s):  
S.V. Kozmenkova ◽  
V.I. Tsyganov
Keyword(s):  
Comparative Analysis ◽  
Financial Reporting ◽  
Russian Federation ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Statement ◽  
International Standard ◽  
Legal Documents ◽  
Financial Statement Audit ◽  
The Russian Federation

Subject. This article deals with the matters related to the audit of financial statements. Objectives. The article aims to analyze the procedure for the study of financial and economic transactions in order to ensure compliance with legal documents regulating accounting and financial reporting. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. The article clarifies the objectives of financial statement audit, including verification of compliance of financial and economic transactions with the relevant regulations of the Russian Federation, as well as procedures for planning and documenting audit of financial statements based on the requirements of the International Standard on Auditing 250 (ISA 250) (revised). It also identifies problematic issues in the content of ISA 250 and formulates certain proposals to clarify it. Conclusions and Relevance. The article concludes that both the global and Russian audit practices require a thorough review of compliance of activities and financial reporting with the regulations in order to achieve the audit goal. The results presented can be applied in both audit theory and practice.

scholarly journals THE CENTRAL BANK OF THE RUSSIAN FEDERATION: THE ISSUE OF CASH AND ORGANIZATION OF MONETARY CIRCULATION

2017 ◽  
Vol 2 (4) ◽  
pp. 209-212
Author(s):  
Безуглый ◽  
Eduard Bezuglyy ◽  
Кутергин ◽  
Nikolay Kutergin ◽  
Алексеев ◽  
...  
Keyword(s):  
Central Bank ◽  
Russian Federation ◽  
The State ◽  
Economic Activities ◽  
Monetary System ◽  
The Russian Federation ◽  
Financial Transactions ◽  
Monetary Circulation

In modern conditions the issue of funds does the state represented by the Central Bank of the Russian Federation. Modern money is characterized by a variety of forms, which is associated with many commodity, monetary and financial transactions used in the financial and economic activities. Money issue is one of the main elements of the monetary system of any state in which there are a variety of economic processes.

Research of the need of the federal executive authorities of the Russian Federation for spatial data

2021 ◽  
Vol 968 (2) ◽  
pp. 49-63
Author(s):  
A.P. Karpik ◽  
V.I. Obidenko ◽  
G.G. Pobedinskiy
Keyword(s):  
Russian Federation ◽  
Spatial Data ◽  
Working Group ◽  
The State ◽  
State University ◽  
Defense System ◽  
The Russian Federation ◽  
State Defense

The authors present the results of the polls on the needs of the Russian Federation executive authorities (FEA) for spatial data, performed by Siberian State University of Geosystems and Technologies (SSUGT) in 2019. The studies were carried out as a part of the Interdepartmental Working Group (IWG) commission focused on improving topographic, geodetic and navigation supporting the state defense system of the Russian Federation Federal Assembly State Duma. The research is based on the results of polling federal executive bodies. The actual information on the need of FEA for spatial data (SD) is given indicating the desired relevance of these SD and the time for them to be received. Some estimates based on the results of the analysis are given with regard to existing and expected requests of FEA on spatial data. Conclusions are made on the need for further improving geospatial support of certain areas of the Russian Federation territory to meet the identified needs of the FEA for that data.

Ensuring a high degree of integration of the Russian Federation to the world information society as a direction of state information policy

2020 ◽  
pp. 38-42
Author(s):  
Aleksandr Krylov
Keyword(s):  
Russian Federation ◽  
Information Society ◽  
International Community ◽  
Information Policy ◽  
The State ◽  
State Information ◽  
The World ◽  
The Russian Federation ◽  
World Information ◽  
High Degree

This article analyzes the results of the state information policy in relation to the international community in 2019. Ensuring a high degree of integration of the Russian Federation into the world information society is considered as a direction of the state information policy.

scholarly journals APPLICATION OF THE CRIMINAL LAW IN CONTRACTING SYSTEM AND STATE DEFENSE ORDER VIOLATIONS

2018 ◽  
Vol 2 (2) ◽  
pp. 56-63
Author(s):  
Victor Nikolaevich Borkov
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Public Procurement ◽  
Criminal Code ◽  
The State ◽  
Official Position ◽  
System Method ◽  
The Russian Federation ◽  
State Defense

The subject. The article is devoted to analysis of court practice concerning crimes in public procurement.The purpose of the paper is to solve the problem of delimitation of theft committed by the perpetrator with the use of his official position, from abuse of official powers and official forgery is topical.The methodology. General scientific methods as analysis, synthesis, induction, deduction, comparison were used. The system method allowed to consider misdemeanors and a set of rules providing for responsibility for their commission, in conjunction with public relations, which need criminal law protection. The functional approach made it possible to address the issues of qualification for official crimes against the contract system and the state de-fense order, taking into account the forms and methods of activity of the subjects of con-tractual relations.Results and scope of application. An important role in improving the effectiveness of public procurement is played by officials who, in dealing with suppliers of goods and executors, are called upon to defend public interests. The public danger of crimes committed by offi-cials in this sphere is manifested in the destruction of the material basis of the functioning of the state, undermining its defensive capacity and reducing the level of security. Judicial practice testifies to the lack of uniform approaches to the qualification of crimes committed in the sphere of execution of the state and municipal contract.The article proposes criteria for delimiting the encroachments of officials on the expendi-ture of budgetary relations, taking into account the addition of the criminal law to norms that provide for responsibility for abuse in the performance of the state defense order (art. 201.1 and 285.4 of the Criminal Code of the Russian Federation). In the qualification of crimes committed in the sphere of contractual relations, and the application of art. 201.1 and 285.4 of the Criminal Code of the Russian Federation are proposed to be guided by the recommendations of the Supreme Court of the Russian Federation on the delimitation of abuse of official powers from embezzlement.Conclusions. It is necessary to proceed from the existence of two lines of activity of the customer. The first is the acceptance of the delivered goods, the work performed, the ser-vices rendered. The second is payment for goods, work and services.

scholarly journals Legal and organizational means of innovative development of the agro-industrial complex in Russia

2021 ◽  
Vol 262 ◽  
pp. 03014
Author(s):  
Alexander Savoskin ◽  
Victoria Kalitskaya ◽  
Maria Vilacheva ◽  
Takhir Toguzaev ◽  
Aslan Zhemukhov
Keyword(s):  
Russian Federation ◽  
The State ◽  
Integrated System ◽  
High Tech ◽  
Industrial Complex ◽  
Innovative Development ◽  
Technical Program ◽  
Agrarian Policy ◽  
Role Of The State ◽  
The Russian Federation

The performance of agriculture in Russia remains unsatisfactory, which requires the state to take active measures to support and develop it. In recent years, government policy has been focused on the formation of a high-tech agro-industrial complex, the introduction of digital means and ensuring food security. At the same time, the measures which are taken by the state do not form a single integrated system and do not ensure the achievement of the desired effect. The publication analyzes the current state of legislation in the field of agro-industrial complex support. Particular attention is paid to the Federal Scientific and Technical Program for the Development of Agriculture for 2017 - 2025. Based on the results of the research, conclusions about the need to adopt a comprehensive federal law and strengthen the role of the State Council of the Russian Federation in the development of a national agrarian policy are drawn, measures to improve legislation in the field of supporting the innovative development of agriculture are substantiated, and additional measures of state support for the agro-industrial complex in the Russian Federation are proposed.

scholarly journals Review of the material and technical potential of organizations engaged in research and development

2020 ◽  
Vol 28 (3) ◽  
pp. 522-535
Author(s):  
Daria V. Lebedeva
Keyword(s):  
Research And Development ◽  
Financial Reporting ◽  
Russian Federation ◽  
Global Competitiveness ◽  
Financial Reporting Standards ◽  
Technical Potential ◽  
Fixed Assets ◽  
The Russian Federation ◽  
Innovative Potential ◽  
High Degree

Realizing nations innovative potential is essential for their economic development and global competitiveness. The purpose of this article is to analyze the material and technical potential of the research and development sector. Organizations material and technical security is one of the main elements of effective innovation. According to official statistics, Russian Federation assets are characterized by a high degree of wear, low insertion and disposal that undermines economic growth. This article analyzes international financial reporting standards for accounting and depreciation of fixed assets, and identifies ways to improve research and development logistics in the Russian Federation.

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