scholarly journals Peculiarities of Ordering and Conducting Forensic Accounting Expertise

2018 ◽  
Vol 5 (5) ◽  
pp. 54-63
Author(s):  
A. N. Kizilov ◽  
O. V. Ovcharenko
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Russian Federation ◽  
Economic Activity ◽  
Legal Requirements ◽  
Forensic Accounting ◽  
The Russian Federation ◽  
Internal Affairs ◽  
Accounting Expertise

The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types. The increased requirements to detection of economic crimes necessitate the development of existing approaches to cooperation among all participants of forensic accounting expertise. The purpose of the research is to make a comparative analysis of classifications of forensic accounting expertise conducted in expert divisions of different law enforcement institutions focusing on delineation of tasks that an expert solves by expertizing. The authors analyze the requirements of laws and regulations on expertise activity, study the structure of forensic accounting expert institutions of the Ministry of Justice of the Russian Federation and make a comparative analysis of types of forensic accounting expertise conducted in expert divisions of the Ministry of Justice of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation. They single out the similarities and differences in the approaches to classification of types of forensic accounting expertise which are used by the law enforcement institutions to order and conduct expertise. The reform of federal executive power bodies transferred the functions of expert support of tax criminal cases to internal affairs agencies which resulted in its factual merger with accounting direction of forensic expert divisions of internal affairs agencies. Offence-related expert tasks can conditionally be divided into two blocks: • The first block — checking if recording transaction in accounts complies with legal requirements; • The second block — calculating indicators characterizing the factual circumstances of financial and economic activity which are of interest for investigators. Recently in criminal proceedings the term “distortion” has been gradually replaced by “compliance” (or incompliance) of recording facts of financial and economic activity with the legal requirements. Better scientific foundation, accuracy and a holistic approach to organizing, classifying and conducting forensic accounting expertise will create optimal conditions to uncover economic offences.

scholarly journals Research on management capacity components of heads of territorial bodies of the Ministry of Internal Affairs of Russia

2020 ◽  
Vol 10 (1) ◽  
pp. 1-17
Author(s):  
E.E. Boykina ◽  
R.V. Chirkina
Keyword(s):  
Professional Development ◽  
Law Enforcement ◽  
Personality Traits ◽  
Russian Federation ◽  
Research Priorities ◽  
Personality Questionnaire ◽  
Management Capacity ◽  
The Russian Federation ◽  
Internal Affairs

The key objective of the Ministry of Internal Affairs of the Russian Federation is law enforcement within the country. Therefore, studying the problems of improving the professional development of managerial personnel in the system of the Ministry of Internal Affairs of Russia requires a thorough study. This article focuses on the psychological and educational basis of the process, which, in the authors' opinion, is one of the research priorities. Methods used: the California CPI personality questionnaire (a methodology adapted for working with senior personnel of the Internal Affairs bodies) which allows to identify the socio-psychological potential of an officer and his individual components - personality traits contributing to socially significant achievements [1]. It is important to note that the problem of managerial potential in the internal affairs bodies is still under development. Consequently, the topic of the study remains very relevant as well as not entirely worked out.

On the taxation of deposits and bonds and the need to qualify passive income

2021 ◽  
Vol 27 (4) ◽  
pp. 875-893
Author(s):  
Ol'ga S. BELOMYTTSEVA ◽  
Anna S. BALANDINA
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Income Tax ◽  
The State ◽  
Individual Investors ◽  
Personal Income Tax ◽  
Interest Income ◽  
State Classification ◽  
The Russian Federation

Subject. The article discusses the taxation of interest income from deposits and bonds in the Russian Federation from perspectives of individual investors and the State, classification of people’s income into active and passive. Objectives. We outline actions to adjust the fiscal policy on personal income tax to unify the taxation and stimulate the innovating activity of individuals. Methods. The study is based on methods of logic and comparative analysis. Results. Tactically, payers of interest income are now bound to inform taxpayers on accrued interest income, and the need to qualify coupons of government, municipal and corporate bonds for relief. The strategic result is determined as the need to qualify active and passive income. Conclusions and Relevance. The findings can be an agenda of the State Duma of the Russian Federation and promulgated in the Tax Code of the Russian Federation.

scholarly journals INDICATORS OF THE ACTIVITIES OF THE CUSTOMS BODIES OF THE RUSSIAN FEDERATION IN THE CONTEXT OF IMPLEMENTING THE CONCEPT "TEN STEPS TOWARDS BUSINESS"

2018 ◽  
pp. 12-16 ◽  
Author(s):  
A. D. Skudarnova ◽  
D. D. Razhivina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Economic Activity ◽  
Information Technologies ◽  
The Road ◽  
Road Map ◽  
The Russian Federation ◽  
Modern Information ◽  
Key Indicators

The article is devoted to the problems of interaction between customs authorities and participants in foreign economic activity, ways of developing the customs system and supporting business through the introduction of modern information technologies, a comparative analysis of key indicators of assessing the quality of customs services in accordance with the road map " 10 steps towards the business "and the indicators presented in the existing system for assessing the performance of customs bodies of Russia Federation.

scholarly journals GTO complex as a factor in order to motivate young people to practice sports

2021 ◽  
Vol 2021 (4) ◽  
pp. 209-214
Author(s):  
Dmitry Morev ◽  
Ivan Marchenko
Keyword(s):  
Law Enforcement ◽  
Young People ◽  
Russian Federation ◽  
Healthy Lifestyle ◽  
Higher Learning ◽  
Comparative Characteristic ◽  
Educational Institutions ◽  
Physical Shape ◽  
The Russian Federation ◽  
Internal Affairs

The article considers the relevance of the introduction of the complex “Ready for Labour and Defence” (abbreviated as GTO in the Russian Federation, analyses how it encourages young people to practice sports. A comparative characteristic of the GTO standards that were in force in the USSR and of those that are in use in modern Russia is carried out. The correlation between the results of passing the standards for physical training and the GTO complex by cadets of education organizations of higher learning of the Ministry of Internal Affairs of the Russian Federation is revealed. The importance and significance of the introduction of the above-mentioned complex is proved. A comparison of the attitude of cadets of higher educational institutions of the Ministry of Internal Affairs and students of technical universities was made, which led to the conclusion that it is necessary to increase interest in passing the GTO complex not only among athletes and cadets of law enforcement institutions, but also among the youth of the country as a whole. Based on the results of a survey of one hundred and fifty people aged from 17 to 23 years, a study was conducted to reveal the affect of passing the GTO standards on young people’s desire to practice sports. The results of the survey presented in the diagram allow us to draw a conclusion that the «GTO» complex encourages young people to sport. The survey also revealed a number of current problems related to the inability to train and pass certain types of additional standards, as well as ways to solve them. The study was conducted to examine the opinion of young people about the GTO complex, as well as to determine the relevance and need to popularize this complex among the younger generation. The importance of keeping a healthy lifestyle and maintaining good physical shape through sports training is highlighted.

scholarly journals Macroeconomic Relationships for Russian Economic Regions

2019 ◽  
Vol 71 ◽  
pp. 02001
Author(s):  
A.N. Bereznyatskiy ◽  
B.E. Brodsky
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Regional Level ◽  
Russian Regions ◽  
Economic Region ◽  
The Russian Federation ◽  
Main Item ◽  
Economic Regions

This paper deals with macroeconomic relationships for Russian economic regions. An economic region is the main item of the regional statistics of the Russian Federation. Nowadays there are near 90 of regions and according to classification these can be industrial, agro- or subsidized regions A study is based upon the disaggregated macromodel for the Russian economic region. Then classification of the Russian regions by types of economic activity is made. Finally, we construct macroeconomic relationships for Russian economic regions specific by their type of economic activity This paper can be considered as the first attempt to create the model of the Russian regional level.

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.

LAW-ENFORCEMENT BODIES IN SYSTEM OF PUBLIC SERVICE AND THEIR SOCIAL APPOINTMENT

2015 ◽  
Vol 4 (4) ◽  
pp. 50-54
Author(s):  
Госсельбах ◽  
Ludmila Gosselbach
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Public Service ◽  
Social Purpose ◽  
Special Place ◽  
Modern Development ◽  
The Russian Federation ◽  
Internal Affairs

In this article formation and modern development of system of law enforcement bodies of the Russian Federation are described. The main directions of reforming of the Ministry of Internal Affairs of the Russian Federation are formulated in orders of the President of the Russian Federation; the main objective is creation of the professional police meeting requirements of the society. The special place in the article is given to the description of social purpose of law enforcement bodies, their tasks and functions.

scholarly journals Comparative Analysis of the Level of Development of Entrepreneurial Competencies among Students in Russia and the Czech Republic

2021 ◽  
Vol 90 ◽  
pp. 02007
Author(s):  
Anastasiya Pesha ◽  
Marina Shavrovskaya ◽  
Zdeněk Caha
Keyword(s):  
Czech Republic ◽  
Comparative Analysis ◽  
Russian Federation ◽  
The Czech Republic ◽  
Advanced Level ◽  
The Russian Federation ◽  
Entrepreneurial Competencies ◽  
Development Of Students

The role of universities in the development of entrepreneurship is increasing. Within this context, universities are introducing specialized programs and disciplines aimed at developing students’ innovative and entrepreneurial competencies. This article presents the results of a comparative analysis of the level of development of students’ entrepreneurial competencies in Russia and the Czech Republic. To implement the key task, the authors analysed approaches to the classification of entrepreneurial competencies. On the basis of relevance and objectivity, the authors selected the EntreComp classification from 2016, which subsequently formed the basis for the developed methodological tools for the empirical research. The method was tested in three universities in the Russian Federation and one in the Czech Republic. The total number of participants was 436. The results of the analysis of the entrepreneurial competencies revealed significant statistical differences between the respondents from the two countries for 10 out of 15 evaluated competencies. At the same time, 68% of respondents in the Russian Federation and 64% in the Czech Republic were found to have an advanced level of development of one entrepreneurial competence. This fact is indicative of the similarity of the vast majority of the final results for the respondents from both countries and confirms the hypothesis that most students participating in the test did not have a lower than average level of competence development. The results of the study may be of interest to scientists and practitioners who study the assessment and development of entrepreneurial competencies in students and specialists.

scholarly journals Administrative a responsibility for offenses against orderof implementation public and municipal purchases: problems enforcement practices

2018 ◽  
pp. 52-57
Author(s):  
G. S. Spirchagov
Keyword(s):  
Economic Development ◽  
Law Enforcement ◽  
Russian Federation ◽  
Constitutional Court ◽  
The Russian Federation

The concept and classification of administrative offenses against the procedure for the implementation of state and municipal procurement, of the corresponding law enforcement practice on the example of Ulyanov-region. The interrelated interpretation of the relevant norms and the practice of their application by the Constitutional Court of the Russian Federation, the Verkhovna the Russian Federation, the Ministry of Economic Development of Russia, and the Federal Antimonopoly Service of Russia. The problem of the insignificance of administrative offenses is analyzed of the corresponding type, having a formal composition.

scholarly journals Comparative analysis of the organization of the activitiesof law enforcement agencies of the People’s Republic of China and the Russian Federation

2021 ◽  
pp. 93-95
Author(s):  
N. V. Mishakova
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Public Relations ◽  
Russian Federation ◽  
People’S Republic Of China ◽  
People's Republic Of China ◽  
Law Enforcement Agencies ◽  
Republic Of China ◽  
The Russian Federation ◽  
Effective Organization

THE task of any state is to create a system of state bodies that will be able to function most effectively in order to streamline public relations and recognize a person, his rights and freedoms as the highest value. Such a task is only possible for a properly structured state system of law enforcement agencies. A comparative analysis of the organization of the activities of law enforcement agencies in Russia and China allows us to consider the issues of the identity of law enforcement agencies and the borrowing of international experience in the effective organization of law enforcement activities. Keywords : the Constitution of the Russian Federation, the legal system, law enforcement agencies, law enforcement activities, the People’s Republic of China, the Russian Federation.

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