scholarly journals PROBLEMS OF VERIFICATION OF ACCOUNTING (FINANCIAL) STATEMENTS IN THE DOCUMENTATION OF CRIMINAL BANKRUPTCY

2020 ◽  
Vol 36 (4) ◽  
pp. 153-159
Author(s):  
S.A. Konovalenko ◽  
◽  
M.N. Trofimov ◽  
N.G. Gadzhiev ◽  
R.A. Abdusalamov ◽  
...  
Keyword(s):  
Scientific Literature ◽  
Financial Statements ◽  
Criminal Code ◽  
Scientific Article ◽  
Normative Documents ◽  
Main Research ◽  
Existing Problems ◽  
Initial Stage ◽  
The Russian Federation ◽  
Practical Recommendations

Examination of documents when detecting crimes under Art. 196 and 197 of the Criminal Code of the Russian Federation, is always carried out in a certain sequence. At the initial stage, the specialist-auditor understands the specific tasks assigned to him, arising from the questions submitted for research, determines the sufficiency of the documentary data provided for the study and chooses the research methodology. One of the most important problematic issues facing a specialist auditor at the initial stage of the study is the problem of confirming the reliability of accounting (financial) statements. The purpose of the scientific article was to study the economic and legal main forms of interaction between the state and business, as well as to develop practical recommendations for their improvement. The purpose of the scientific article is to study the existing problems of the reliability of accounting (financial) statements and propose ways to solve them. Methodological base of the research. The theoretical and methodological basis of the research in the scientific article was the work of both Russian and foreign specialists in the field of control and auditing, the system of normative documents on the research topic, as well as materials from the scientific literature of leading legal scholars and economists. The main research methods used in writing the work were observation, comparison, induction, deduction and monographic (descriptive) methods.

CODIFICATION PROBLEMS OF NECESSARY DEFENSE AFFECTING ITS IMPLEMENTATION

2020 ◽  
Vol 10 (3) ◽  
pp. 155-163
Author(s):  
PETRUSHENKOV ALEXANDR ◽  
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Educational Institutions ◽  
Scientific Article ◽  
Teaching Staff ◽  
Self Defense ◽  
Special Part ◽  
The Russian Federation ◽  
Legislative Activities

Objectives. The goal of scholarly research is to develop proposals for amendments in criminal law General and Special part of Criminal code of the Russian Federation governing self-defense. The scientific article identifies legislative gaps and contradictions that hinder the effective implementation of the necessary defense and require prompt solutions. Methods. The article analyzes such concepts as “self-defense”, “public assault”, “excess of limits of necessary defense”, “violation of the conditions of lawfulness of necessary defense”, “surprise assault”, “rights defending or other persons, interests of the state”. The use of logical and comparative legal methods allowed us to develop proposals for making changes to the criminal law norms that establish the necessary defense. Conclusions. The article shows the conflicts and gaps legislative recognition of self-defense and, in this regard, the complexity of its implementation in the articles of the Special part of the Criminal code of the Russian Federation and practical application. Changes are proposed to the criminal law norms regulating the necessary defense, both in the General and in the Special part of the Criminal code of the Russian Federation. Sense. The content of the scientific article can be used by the teaching staff of higher educational institutions when teaching the course “Criminal law”. The results of the work can be useful to persons who carry out legislative activities in the field of criminal law. The leitmotif of the article can be used in the preparation of dissertation research.

scholarly journals The Establishment of Criminal Responsibility for Retail Sale of Alcoholic Products to Minors: An Analysis of the Feasibility

Lex Russica ◽  
2020 ◽  
Vol 73 (10) ◽  
pp. 150-158
Author(s):  
K. V. Dyadyun
Keyword(s):  
Russian Federation ◽  
Criminal Responsibility ◽  
Integrated Approach ◽  
Criminal Code ◽  
Retail Trade ◽  
Retail Sale ◽  
Existing Problems ◽  
Judicial Practice ◽  
The Subject ◽  
The Russian Federation

The paper analyzes the objective and subjective features of article 151.1 of the Criminal Code of the Russian Federation. The problems of interpretation and application of this norm are investigated, taking into account the goals and objectives underlying its creation. Special legislation regulating the sphere under study is considered. The studied imperfections of regulation of the subject of the crime (the relationship between the concepts of alcoholic and alcohol-containing products), problems of distinguishing acts from related compounds (article 151 of the Criminal Code), the complexity of the classification. The analysis of crime-forming features is presented: "repeatability", "retail", and "sale". Imperfections of the legislative and law enforcement approach in this aspect are revealed. In particular, the key features and correlation of the concepts of wholesale and retail trade are analyzed; the problems of assessing what was done with remote methods of selling alcohol; the content aspects of the categories "duplicity and repetition" in the context under study. The question of the expediency of replacing the term "sale" with "illegal sale" in the disposition of article 151.1 of the Criminal Code of the Russian Federation is studied. The regulation of features of the subject of the studied elements is considered, and existing problems are identified. The question of the expediency of norms with administrative prejudice in the criminal law was raised. Some problematic aspects of sentencing for retail sale of alcoholic products to minors are identified; and issues of establishing the subjective side of the elements. The paper analyzes the opinions of various authors regarding the possibility of improving the norm of article 151.1 of the Criminal Code of the Russian Federation, taking into account the study of statistical data and materials of judicial practice. The author indicates the need for an integrated approach in the fight against alcohol abuse among young people. The conclusion is presented regarding the validity of the existence of the studied norm in the Criminal Code of the Russian Federation in the current version.

scholarly journals Criminal policy of Russia during a pandemic

2021 ◽  
Vol 108 ◽  
pp. 02017
Author(s):  
Aleksandr Viktorovich Pobedkin ◽  
Andrey Petrovich Fil’chenko ◽  
Tatyana Valentinovna Pinkevich ◽  
Natalia Eduardovna Martynenko ◽  
Vladimir Yurievich Zhandrov
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Criminal Law ◽  
Criminal Liability ◽  
Criminal Policy ◽  
Criminal Code ◽  
Main Research ◽  
Legal Response ◽  
The Russian Federation ◽  
Political Decisions

The consequence of the pandemic caused by COVID-19 was the introduction of social restrictions, which led to an increase in the number of users of social networks, as well as their activity on the Internet. The involvement of citizens in the digital environment has changed the targets of criminal efforts of the criminals. The public’s fear of the coronavirus was subjected to criminal exploitation, new forms and methods of theft appeared, as a result, the spectrum of crime shifted to the criminal use of information and communication technologies (hereinafter – ICT. The purpose of the study is to analyze the dynamics of the indicators of Russian crime during the pandemic, to assess the adopted criminal-political decisions in terms of adequacy to the changes in crime, to develop on this basis the proposals for criminal law improvement able to increase the consistency of the current Criminal Code of the Russian Federation and its compliance with the requirements of the criminal-political situation in Russia. The assessment of the sectoral structure consistency in the regulation of criminal liability for committing crimes in the special conditions of a pandemic was used as the main research method. The research was carried out by the authors based on the dialectical method, which made it possible to manage changes in social reality by means of legal response, other scientific methods: sociological, modeling, concrete historical, comparative were applied as well. The results obtained showed that overcoming the negative changes in crime requires adjusting the vector of criminal policy from liberalization towards tightening in relation to crimes committed using ICT. It is proposed to expand the list of aggravating circumstances, limit the use of some mechanisms for terminating criminal liability associated with exemption from it, and review the possibilities of applying conditional conviction to persons who have committed crimes in a pandemic, up to and including refusal of this form of implementation of criminal liability. The formulated new proposals for improving the General Part of the Criminal Code of the Russian Federation restore the consistency of the criminal law and increase the consistency of criminal-political decisions during a pandemic.

Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects

2021 ◽  
Vol 22 (9) ◽  
pp. 1001-1016
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Irina L. EGOROVA
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Economic Knowledge ◽  
Forensic Accounting ◽  
The Russian Federation ◽  
Accounting Expertise ◽  
Entrepreneurial Activities ◽  
Methodological Aspects ◽  
Commercial Organization ◽  
Practical Recommendations

Subject. This article deals with the issues of determining the amount of income received from the implementation of illegal entrepreneurial activities, through the production of forensic accounting expertise. Objectives. The article aims to develop specific practical recommendations to use the forensic accounting expertise to determine income from illegal entrepreneurial activities in the investigation of illegal entrepreneurship. Methods. For the study, we used the methods of analysis, synthesis, systematization, and generalization. Results. The article presents a procedure for determining the income received by a commercial organization or an individual entrepreneur, in the process of forensic accounting expertise. It defines and proposes to apply a sequence of actions of the chartered accountant in solving the problem of determining the amounts of income from illegal entrepreneurial activities. Conclusions and Relevance. When investigating crimes related to the implementation of illegal business activities, it is impossible to do without the use of special economic knowledge. Forensic accounting expert examination is one of the most common forms of using such knowledge in the investigation of crimes under Art. 171 of the Criminal Code of the Russian Federation "Illegal Entrepreneurship". The methodology and organization of accounting expertise should be constantly developed and improved. The results of the study are of an applicable nature and can be used in the organization and production of forensic accounting expert examination in the practice of investigating crimes related to the implementation of illegal entrepreneurial activities.

DEVELOPMENT OF SMALL BUSINESS IN MOSCOW: THE POSSIBILITIES OF THE MOSCOW CHAMBER OF COMMERCE AND INDUSTRY

2020 ◽  
Vol 10 (5) ◽  
pp. 855-869
Author(s):  
E.V. Shubenkova ◽  
◽  
E.V. Krasavina ◽  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small And Medium Enterprises ◽  
Entrepreneurial Activity ◽  
Scientific Article ◽  
National Project ◽  
Chamber Of Commerce ◽  
The Russian Federation ◽  
Medium Enterprises ◽  
Practical Recommendations

Support and stimulation of the development of small business in our country today is of the most urgent importance in comparison with other periods of economic development in Russia. It is for this purpose that the Presidium of the Council under the President of the Russian Federation for Strategic Development and National Projects in 2018 approved the national project «Small and Medium Enterprises and Support for Individual Entrepreneurial Initiatives», the implementation period of which is from October 2018 to 2024 inclusive. In 2019, the national project was launched in a number of regions of our country. The main purpose of writing a scientific article was the desire of the authors to make a number of practical recommendations to the Moscow Chamber of Commerce and Industry of the Russian Federation in providing assistance and assistance to young entrepreneurs, as well as to the population showing economic initiative. In this scientific article, its authors consider the objective possibilities for the development of small business on the territory of Moscow, about the role and contribution to this process of the Chamber of Commerce and Industry of the Russian Federation and its territorial associations. In particular, having analyzed the activities of the Moscow Chamber of Commerce and Industry, as well as the Headquarters for the protection of the rights and legitimate interests of subjects of investment and entrepreneurial activity in Moscow, the authors offer their vision of the process of developing small business in the capital and give a number of practical recommendations that have already found real implementation in the work of the RF Chamber of Commerce and Industry.

Criminal law of the Russian Federation. Special part

2020 ◽  
Author(s):  
Lyudmila Inogamova-Hegay ◽  
Elena Antonova ◽  
Tat'yana Klenova ◽  
Ivan Klepickiy ◽  
Aleksandr Korobeev
Keyword(s):  
Higher Education ◽  
Criminal Law ◽  
Scientific Literature ◽  
Criminal Code ◽  
Federal State ◽  
Educational Standards ◽  
Judicial Practice ◽  
Special Part ◽  
The Russian Federation ◽  
State Educational

The textbook is prepared by leading scientists, professors, doctors of legal Sciences on the basis of international documents, the Constitution, Criminal code, other Federal legislation, scientific literature, judicial practice in recent years. Meets the requirements of the Federal state educational standards of higher education of the latest generation. For students of higher education institutions.

scholarly journals Theft vs find: theoretical and practical issues

2021 ◽  
Vol 2021 (3) ◽  
pp. 121-130
Author(s):  
Nikolay Ryabinin ◽  
Kseniya Filipson
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Civil Code ◽  
Theory And Practice ◽  
Controversial Issues ◽  
Main Research ◽  
Legal Definition ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Definition Of

The purpose of the study is to analyze the features of legal relations regulated by Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation, as well as to identify and resolve the problems related to the proper legal definition of these relations. The main research methods are: structural-system, methods of logical analysis and synthesis, formallegal, comparative-legal, as well as collecting information through the study of scientific periodicals and materials of judicial practice on this issue. The article discusses in detail the features of the delimitation of relations arising in accordance with Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation. The authors note that in the theory and practice of both criminal and civil law, one of the most controversial issues is the problem of differentiating a criminal offense under Art. 158 of the Criminal Code of the Russian Federation and acts that are not such (Article 227 of the Civil Code of the Russian Federation). So, to date, there is no consensus about the signs of differentiation of these compositions, and the criteria that have been developed at the present time are very vague and contradictory. Misinterpretation and application of norms when qualifying relations in accordance with Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation does not allow citizens to protect effectively their rights and legitimate interests. Therefore, in order to prevent violations of civil rights, it is necessary to conduct a comprehensive scientific study of the features enabling to differentiate the above mentioned relations. Considerable attention is paid to the problem of appropriation of the found someone else’s property, when this property has identifying features. The authors define the types of property in the possession of the owner or any other type of legal owner, and also disclose the main characteristics of the specified property. In addition, the article formulates the authors’ definitions of such concepts as «finding» and «appropriation» of what was found. Based on the analysis of judicial and investigative practice, the authors propose the following recommendations for changing the legislation and the practice of its application in order to resolve controversial issues arising from the qualification of crimes against property. First, it is necessary to make clarifications in the resolution of the Plenum of the Supreme Court of the Russian Federation of December 27, 2002 No. 20 «On judicial practice in cases of theft, robbery and banditry» which property should be recognized as being in the possession of the owner or other legal owners and determine the characteristic features of such property ... Secondly, it is necessary to formulate and consolidate the legal definition of a find in the Civil Code of the Russian Federation. Thirdly, to return into Chapter 21 of the Criminal Code of the Russian Federation «Crime against property» the part «Appropriation of the found property».

scholarly journals Features of the qualification of insult to an employee of the FPS of Russia as a representative of authorities

2021 ◽  
Vol 225 (2) ◽  
pp. 46-51
Author(s):  
K.A. SHILOV ◽  
Keyword(s):  
Key Words ◽  
Russian Federation ◽  
Scientific Literature ◽  
Criminal Liability ◽  
Criminal Code ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Objective Side

Abstract. The article analyzes the scientific literature, judicial practice on the specific characteristics of qualifying an insult to an employee of the FPS of Russia as a representative of the authorities. Proposals and additions to the Criminal Code of the Russian Federation are formulated. Key words: qualifications, criminal liability, insult, employee of the FPS of Russia, a sign of publicity, the objective side of the insult.

scholarly journals Legal bases of circulation of cold weapons in Ukraine.

2021 ◽  
Vol 3 (3) ◽  
pp. 197-202
Author(s):  
Dmytro Musaelyan ◽  
Yuliya Kuntsevych
Keyword(s):  
Public Relations ◽  
Police Officers ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Criminal Code ◽  
Scientific Article ◽  
Criminal Prosecution ◽  
Normative Documents ◽  
Technical Parameters ◽  
Steel Research

The scientific article determines the current state of legal regulation of the circulation of cold steel in Ukraine and also analyzes the latest bills to regulate this issue. A study of the social climate and opinions of Ukrainian citizens on the free possession of cold steel is conducted. The study identified the concept of «cold steel» and its qualifications. The analysis of normative documents in which the classification of types of cold steel and methods of forensic research are considered is carried out. The main criteria the category of cold steel are defined. The articles summarize the lack of certain means of cold steel, as well as the methodology itself, which determines which weapon belongs to the category of cold steel, and this language presupposes the presence of certain technical parameters. This situation creates a huge space for abuse both by experts, which can distort the results of the examination and by unscrupulous sellers, which can lead to a false phenomenon of possession of completely legal weapons and as a consequence may lead to criminal prosecution of Ukrainian citizens for part 2 of Article 263 of the Criminal Code of Ukraine «Illegal handling of weapons, ammunition or explosives». To resolve this controversial issue, our own methodology and criteria for classifying certain means as «cold steel» as well as decriminalization of liability for carrying a cold weapon are proposed, because the Code of Administrative Offenses of Ukraine contains certain articles that already provide for liability for improper acquisition and storage of cold steel. Thus, today in Ukraine it is urgent to adopt a law on arms, which will clearly define such concepts as cold steel, research methods that will be simple and clear to anyone, whether he is a citizen of Ukraine or not, because many abuses by police officers who demand bribes in connection with this issue or take away items of historical or simply material value. There is no legal regulation of civil armaments in Ukraine, and therefore it cannot categorically raise the issue of criminal liability for committing certain actions in the absence of legal regulation of public relations in response to these issues. Criminological research has long and convincingly proven that punishment has never and nowhere been among the main deterrents to committing crimes. The existence of absurdly strict laws has never had a positive effect on the crime situation in the country.

Neuropedagogy for Improving the Educational Process in Universities

2021 ◽  
Vol 9 (3) ◽  
pp. 321-328
Author(s):  
Dina E. Nurmakhanova ◽  
◽  
Aiman K. Rakhmetova ◽  
Dinara A. Kassymbekova ◽  
Gulzhamila Meiirova ◽  
...  
Keyword(s):  
Subject Matter ◽  
Comparative Method ◽  
Educational Process ◽  
Scientific Article ◽  
Data Synthesis ◽  
Main Research ◽  
Historical Method ◽  
The Social ◽  
The Subject ◽  
Practical Recommendations

Objective: This study aims to investigate the problems that neuropedagogy can solve in the context of the educational process. Background: Research in neuropedagogy has been gaining popularity in recent years. This has been driven by advances in technology and the social sciences. Every year more and more scientists approach the subject of neuropedagogy to modernise the educational system and improve the educational process. Method: The main research methods in this scientific article are the comparative method, methods of analysis and data synthesis, the historical method, as well as the theoretical analysis of scientific literature related to the subject matter. Results: The study explored the concept of neuropedagogy and the principles on which it is based. Practical recommendations for teachers of Kazakhstan have been developed. Scientific articles on the subject matter are analysed, the degree of research and the effectiveness of the implementation of neuropedagogy in the educational process is assessed. Conclusion: It was concluded that the use of neuropedagogy would provide an opportunity to improve and modernise the education system.

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