scholarly journals THE CURRENT STATE OF THE AUDIT MARKET IN RUSSIA

2017 ◽  
pp. 63-68 ◽  
Author(s):  
U. Y. Roshchektayeva
Keyword(s):  
Russian Federation ◽  
Economic Activities ◽  
Audit Market ◽  
Economic Control ◽  
The Russian Federation ◽  
Legal Forms ◽  
Definition Of ◽  
Independent Auditing ◽  
Commercial Organizations ◽  
Market Relations

In the Russian Federation since the 1990s, the state tried to create a system of independent auditing: preparing for the auditors, formed the audit organization determined the list of their activities were confined to professional duties, rights and responsibilities of auditors in accordance with legislative acts, including rules (standards) of audit. However, still remain problematic issues of theory, methodology and methods, including definition of the essence of audit, control objects, object of knowledge, principles and functions. Requires justification also questions of development of methodology of audit by clarifying its requirements, tenets and elements of the system. The development of market relations in the economy, processes of globalization, the emergence of new organizational and legal forms of economic entities and diverse forms of ownership have had an impact on the mechanism of economic control in the Russian Federation, which became one of the most important elements of a market economy that actually performs the function of managing of economic subjects. One of the most important, promising and effective economic control of financial and economic activities of commercial organizations in a market is independent control - audit.

Economic Diplomacy of the Russian Federation: Prospects for the Development of an Eff ective Export Support System

2021 ◽  
Vol 13 (1) ◽  
pp. 3-31
Author(s):  
A. A. Naryshkin
Keyword(s):  
Russian Federation ◽  
Support System ◽  
Business Associations ◽  
Economic Activities ◽  
Policy Coherence ◽  
State Institutions ◽  
Economic Diplomacy ◽  
Promotion System ◽  
The Russian Federation ◽  
Commercial Organizations

Search for the new markets and niches for national exports is one of the core objectives of economic diplomacy in any modern state. For the Russian Federation this issue acquires particular relevance under present conditions, since the expansion of industrial exports is designed to reduce dependence on commodity exports, strengthen national competitiveness, ensure economic growth, and, correspondingly improve the quality of life of its population. In this regard, eff ective foreign economic activities are essential to the policy, aimed at ensuring the real sovereignty. The paper examines the key elements of non-primary export support system in the Russian Federation. This research is based on both offi cial documents and modern academic literature on this issue and on the author’s personal experience gained while working in a number of relevant state institutions and development agencies, as well as commercial organizations. The first section provides an overview of the key forms and instruments of export support in general, as well as describes the history and the current state of the Russian export support system. The author focuses on the activities of the national trade missions abroad, the Russian Export Center and intergovernmental commissions for trade, economic, scientifi c and technical cooperation. The author notes that many institutions within the framework of the state export support in the Russian Federation are just emerging and face many challenges and diffi culties. The latter include, primarily, the lack of inter-agency co-operation and policy coherence. There are no common operating standards or a unifi ed system of foreign offi ces. On this basis, in the second section the author outlines a number of recommendations to improve the eff ectiveness of the Russian export support system. The author concludes that for the eff ective functioning of this system, it is necessary to harmonize the work and activities of its institutions. The latter should prioritize the needs of particular regions of the Russian Federation, coordinate their eff orts with regional export support centers and business associations. In this regard, the author highlights the potential of the project to create a Unifi ed Export Promotion System, but admits that it has to be started from scratch. In addition, the paper outlines a set of specifi c recommendations that, if carried out consistently, might also contribute to the promotion of Russian goods to foreign markets and ensure the diversifi cation of the country’s economy.

Antitrust Compliance in the Pharmaceutical Industry: Problems and Prospects of Implementation

2022 ◽  
pp. 52-59
Author(s):  
M. А. Sdvizhkov
Keyword(s):  
Pharmaceutical Industry ◽  
Russian Federation ◽  
Sample Survey ◽  
Pharmaceutical Companies ◽  
Legal Institution ◽  
Federal Law ◽  
Economic Activities ◽  
Current State ◽  
The Russian Federation ◽  
Definition Of

The article examines the background of legislative consolidation and the main problems of the introduction by pharmaceutical companies of a new legal institution for the prevention of violations of antimonopoly legislation — antimonopoly compliance, introduced by Federal Law No. 33-FL of March 1, 2020.The definition of the concept and a brief description of the current state and trends in the development of the pharmaceutical industry in connection with the relations of competition are given.The necessity of introducing antimonopoly compliance by pharmaceutical companies as a relatively independent part of pharmaceutical compliance as the most general (universal) tool for self-prevention of any offenses by the company itself and all its employees in connection with official activities is substantiated.The main antimonopoly risks associated with the implementation of pharmaceutical companies’ economic activities are named. Typical examples of violations of antimonopoly legislation by pharmaceutical companies are considered.The results of a sample survey of pharmaceutical industry representatives conducted by the author on their attitude to the introduction of antimonopoly compliance are presented.Proposals have been formulated to amend the Code of Administrative Offences of the Russian Federation in order to create additional incentives for the implementation of antimonopoly compliance.

Free competition in the digital economy: mechanisms of protection

2020 ◽  
Vol 22 (2) ◽  
pp. 35-41
Author(s):  
NATALIA М. CHEPURNOVA ◽  
◽  
VALENTINA O. MURYSEVA ◽  
Keyword(s):  
Public Relations ◽  
Information And Communication Technologies ◽  
Russian Federation ◽  
Digital Economy ◽  
Economic Activities ◽  
Goods And Services ◽  
Free Competition ◽  
Information And Communication ◽  
The Russian Federation ◽  
Definition Of

The article presents various approaches to the concept of ‘digital economy’, offers the author’s definition, identifies the features of state protection of competition in the context of digital economy, describes the procedure for conducting economic activities and maintaining competition in the commodity markets in the context of the development of information and communication technologies, reveals the features of the state mechanism for protecting competition in the conditions of digitalization of production of goods and services. It justifies the need to develop a holistic organizational and legal mechanism of public administration, taking into account the processes of globalization of the digital economy, and the need to change legislative approaches to ensure that new entities are taken into account in the field of competition and the coverage of public relations. Analyzing the normative legal acts of the Russian Federation related to the concept of Big Data and the processing of large amounts of data, the authors come to the conclusion about expediency of amending the clauses of the Decree of the President of the Russian Federation ‘On the Strategy of information society development in Russian Federation to 2017 – 2030’ in the part on definition of the digital economy.

scholarly journals MODERN ASPECT OF INTERNAL CONTROL AND AUDIT IN RUSSIAN FEDERATION

2021 ◽  
pp. 31-41
Author(s):  
Irina Semenovna Toropova
Keyword(s):  
Control System ◽  
Russian Federation ◽  
Internal Control ◽  
Banking Sector ◽  
Internal Audit ◽  
Legal Regulation ◽  
Economic Activities ◽  
Internal Control System ◽  
The Russian Federation ◽  
Commercial Organizations

The conduct of financial and economic activities of organizations, both budgetary and commercial, is associated with possible risks of non-compliance with the current legislation, making unreasonable management decisions by the top and middle management, which leads to reputational and financial losses. In order to forestall financial and reputational losses, organizations form an internal control system. In the Russian Federation, the formation of normative and legislative regulation of the organization and conduct of internal financial control and audit is taking place, both in relation to commercial organizations and organizations of the budgetary sphere. The article examines the order of organization, types, tasks of internal control and audit in various organizations. The organization of internal control and audit is considered in the article through the prism of legal regulation of this area in the Russian Federation and international regulations. The internal audit system, as an obligatory element of the management system, has been introduced in the banking sector and for public sector organizations. For commercial organizations, this issue is left to the management of the organization and the creation of an internal audit service is optional. The regulatory and legislative framework of the organization and methods of conducting internal control for organizations have been studied. The approaches to the organization and conduct of internal control have been investigated from the point of view of orientation towards possible risks. Based on the results of the study, the article concludes that the presence of an effectively functioning internal control system, which is based on an assessment of possible risks, contributes to an increase in the efficiency of the organization, the prevention of cases of fraud by the organization’s personnel, and an increase in the reliability of accounting, tax and other types of reporting

World experience in using the program-targeted planning methods for high-tech industry development

2020 ◽  
Vol 19 (9) ◽  
pp. 1723-1735
Author(s):  
A.Yu. Pronin
Keyword(s):  
Russian Federation ◽  
Technological Development ◽  
High Tech ◽  
Economic Activities ◽  
High Tech Industry ◽  
Industry Development ◽  
Foreign Countries ◽  
Planning Methods ◽  
The Russian Federation ◽  
Development Objectives

Subject. The article investigates the program-targeted planning methodology, which is implemented in the Russian Federation and leading foreign countries, for high-tech industry development. Objectives. The aim is to identify the specifics of program-targeted planning for the development of high-tech industries, to shape programs and plans for innovative development in the Russian Federation and leading foreign countries. Methods. The study employs general scientific methods of systems analysis, including the statistical and logical analysis. Results. I reviewed methods of program-targeted planning, implemented by the world’s leading countries (the Russian Federation, United States of America, France, Great Britain, Netherlands, Norway, Japan, Canada), in the interests of the development of various high-tech sectors of the economy. The study established that the methodology of program-targeted management is an effective tool for resource allocation by various types of economic activities in accordance with national priorities. I developed proposals by priority areas for improving the methodology for program-targeted planning and management in the Russian Federation in modern economic conditions. Conclusions. The findings and presented proposals can be used to improve methods for program-targeted planning to develop high-tech sectors of the economy; to design various long-term programs and plans, reducing the risk of their implementation; to determine the ways and methods of sustainable socio-economic and innovative and technological development of the world's leading economies.

Analyzing the production and economic indicators of Russia's largest iron and steel works

2020 ◽  
Vol 19 (8) ◽  
pp. 1531-1550
Author(s):  
N.N. Yashalova ◽  
I.L. Ryabkov
Keyword(s):  
Russian Federation ◽  
System Analysis ◽  
Foreign Market ◽  
Domestic Market ◽  
Economic Indicators ◽  
Added Value ◽  
Current Status ◽  
Economic Activities ◽  
Iron And Steel ◽  
The Russian Federation

Subject. We investigate trends in the development of the largest steel companies in the Russian Federation. Objectives. The aim of the study is to conduct an industry-wide analysis of the production and economic activities of the largest domestic enterprises operating in the iron and steel industry. Methods. The study employs methods of comparative and system analysis, graphical and statistical methods for data processing. Results. We present the analysis of main production and economic indicators of the leading steel producers of the Russian Federation, i.e. NLMK, Severstal, MMK, and EVRAZ. The paper reveals their current status and key development trends. Conclusions. The largest Russian steel companies face serious challenges in both the domestic and foreign market. Competitive interactions in the domestic market as to the sale price of rolled metal and the share of presence are particularly sensitive. The threat of reduced supplies to export markets is also significant for Russian steel producers. It may entail insufficient utilization of capacities and potential loss of added value. The companies mainly export semi–finished goods and hot-rolled flat products, i.e. low-added value products. Products with high added value are usually delivered to the domestic market.

The Legal Status of Cryptocurrencies in the Russian Federation

2018 ◽  
Vol 11 (2) ◽  
pp. 129-137 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Virtual Currency ◽  
Content Analysis Method ◽  
Crypto Currency ◽  
The Subject ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of

The paper focuses on the definition of the legal status of the cryptocurrency in the framework of the current Russian legislation. The subject of the research is the principal scientific and practical approaches to determining the object of civil rights and the object of acquisitive crimes in terms of their adaptability to cryptocurrencies. The purposes of the work were the search for a universal algorithm for resolving civil disputes related to the turnover of the crypto currency, and the qualification of the virtual currency theft (fraud). By using historical, comparative legal and dialectical methods as well as the content analysis method parallels between cryptocurrencies and individual objects of civil rights (a thing, property rights, other property) were drawn, and a number of options for qualifying the actions related to the non-repayable withdrawal of the cryptocurrency were proposed. Finally, the paper analyzes the draft laws prepared by the RF Ministry of Finance and the Central Bank of the Russian Federation and presents the author’s vision of the prospects for legalizing the cryptocurrency as an object of civil rights.

ANALYSIS OF FORECASTING MODELS OF BANKRUPTCY OF RUSSIAN ENTERPRISES

2020 ◽  
Vol 2 (8) ◽  
pp. 44-47
Author(s):  
I. S. ZUBAREV ◽  
Keyword(s):  
Russian Federation ◽  
Economic Conditions ◽  
Forecasting Models ◽  
Financial Difficulties ◽  
The Russian Federation ◽  
Definition Of

In the article the author examines the problems of wide application of the bankruptcy formula. For this, many terms have been considered, in particular the definition of financial insolvency, which characterizes the weaknesses of enterprises, namely, those associated with loss of liquidity and operating losses. The results show that Altman's bankruptcy formula is easily applicable in the economic conditions of the Russian Federation and is useful for predicting financial difficulties given the established definition of financial insolvency. Due to the fact that this term combines the factors of liquidity, stability, an important component of the Altman Z-model is the factor of independence, which is aimed at solving the problems that organizations face.

On the Problems of Acts Qualification as Violations of Antimonopoly Legislation in Administrative and Judicial Practice

2020 ◽  
Vol 10 ◽  
pp. 62-69
Author(s):  
К. А. Pisenkо ◽  
Keyword(s):  
Russian Federation ◽  
Point Of View ◽  
Judicial Practice ◽  
Illegal Acts ◽  
The Russian Federation ◽  
Definition Of

The article is devoted to defining the main approaches to classifying acts as violations of аntimonopoly legislation. On administrative and judicial practice discusses current issues and problems of definition of illegal acts, both from the point of view of antimonopoly regulation, and the delineation of antimonopoly violations and violations of other mandatory requirements established by the legislation of the Russian Federation.

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