scholarly journals WORLD TRENDS IN THE DEVELOPMENT OF EXPERT AND ANALYTICAL ACTIVITY IN ASSESSMENTS AND CRITERIA

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 223-231
Author(s):  
Sembieva L.M., ◽  
◽  
Tazhbenova G., ◽  
Orynbekova G., ◽  
Mandrazhi Z., ◽  
...  
Keyword(s):  
Russian Federation ◽  
Annual Reports ◽  
Similar Work ◽  
The Usa ◽  
Expert Analysis ◽  
Executive Decision Making ◽  
The Russian Federation ◽  
Performance Audit ◽  
The Republic ◽  
Audit Reports

World experience indicates that the implementation of expert analysis, largely, affects the level of high-quality management decisions, as well as the level of executive decision-making in the budget and financial sphere. In addition, these measures contribute to increasing the degree of responsibility, transparency and accountability in the activities of state bodies. The authors studied the world practice of conducting expert and analytical activities, evaluating the effectiveness of the application of expert and analytical activities, developing methodological recommendations for conducting similar work in the Republic of Kazakhstan. The study examined the experience of four countries, such as Germany, the USA, Great Britain and the Russian Federation. The expert-analytical activity of VOGA in all the countries listed, except for the Russian Federation, is not legally regulated. There are no relevant norms in the laws governing the activities of VOGA. In all of the above countries, except for Russia, expert and analytical activities are not methodologically regulated. The rules, procedural standards, and audit requirements do not provide for a methodology for expert analysis. The study of documents arising from the activities of the SAIs of the above countries, such as audit reports, analytical reports, annual reports (except for the Russian Federation) allows us to conclude that expert analysis in the above countries is carried out to a greater extent during the performance audit. The experience of the abovementioned countries, as well as the study of ISSAI standards related to the implementation of the performance audit, indicates that the full-scale implementation of the performance audit can lead to the absence of the need for additional expert analytical work. Since in accordance with ISSAI 300, the performance audit itself delivers a new information, knowledge and value.

scholarly journals Ethnopolitical Tensions and Assessment of the Possibility of Ethnic-National Conflicts

2019 ◽  
Vol 7 (3) ◽  
pp. 22-39
Author(s):  
Vitaly N. Naydenko
Keyword(s):  
Russian Federation ◽  
Social Situation ◽  
Russian Society ◽  
North Caucasus ◽  
Tension Development ◽  
Caucasus Region ◽  
The North ◽  
The Usa ◽  
The Russian Federation ◽  
The Republic

The article examines the problems of open and latent ethnonational tension in Russian society, which in the conditions of aggravation of the social situation, may lead to the use of spontaneous methods of solving ethnonational conflicts, including those of a violent nature. A survey of 20 experts, who are qualified specialists in the sphere of ethno-extremism counteraction and ethno-national conflict localization, conducted by the author of the article, has shown that the majority of them have assessed both the current and forecasted situation in the sphere of ethnonational relations as “tense” for the next five to seven years. In their opinion, “ethnonational tension” is conditioned by a number of long-term factors that will influence the content and dynamics of ethnonational conflict in the Russian Federation: the desire of the USA for global dominance and the confrontational policy of NATO member states towards Russia; the antiRussian policy of the Ukrainian leadership, which is attempting to accuse Russia of “unleashing and waging a hybrid war against Ukraine” and actively pushing Western countries to strengthen confrontation with the Russian Federation; attempts by some states to bring territorial claims against Russia; intensification of the fight against embezzlement of budgetary funds, systemic corruption and ethno-extremist manifestations in the North Caucasus region; the ethnopolitical situation in the Republic of Crimea, characterized by manifestations of Ukrainian nationalism and militant Islamism. According to expert estimates, the highest degree of ethnonational tension is currently maintained in the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Karachayevo-Circassian Republic, the Republic of Crimea, the Republic of Bashkortostan and the Republic of Tatarstan. The results of research in the article testify to the necessity of constant study of the problem of ethnonational conflicts, research into the factors influencing the maintenance and dynamics of conflict potential, definition of Russian regions with an increased level of tension, development of recommendations to authorities on prevention and localization of ethnonational conflicts.

Reserve funds of federal subjects: A comparative analysis of nature and practice in Russia and the U.S.

2020 ◽  
Vol 26 (3) ◽  
pp. 590-599
Author(s):  
A.Yu. Izotova
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Federal Budget ◽  
Annual Reports ◽  
Social Burden ◽  
Rainy Day Funds ◽  
The Usa ◽  
Fundamental Research ◽  
The Russian Federation ◽  
Canadian Provinces

Subject. The article reviews four main types of budget reserves of the constituent entities of the Russian Federation, the USA and Canada, i.e. reserve funds of constituent entities of the Russian Federation, reserve funds of supreme executive authorities of the constituent entities of the Russian Federation, Rainy Day Funds and Contingency Reserve Funds of the US and Canadian provinces. Objectives. In Russia, the greatest attention is paid to the budget reserve of the Federal budget, while the budget reserves at the level of subjects of the Federation are underexplored and require close scientific understanding, as they bear the greatest social burden. Methods. The fundamental research method is a comparative analysis of the theoretical representation of scientific articles, statutory documents of the subjects of the Federation and annual reports on reserve funds of the USA and Canada. Results. The results of the analysis of reserve funds of the constituent entities of the Russian Federation, reserve funds of supreme executive authorities of the constituent entities of the Russian Federation, Rainy Day Funds and Contingency Reserve Funds of the USA and Canadian provinces are presented in the form of a matrix-characteristic of these four types of funds by eleven criteria. Conclusions. The performed theoretical and practical analysis of the four types of budget reserves is generalized in the form of directions for improving the Methodological Recommendations for subjects of the Russian Federation regarding the formation and use of regional funds of financial reserves of the Ministry of Finance of the Russian Federation.

The right to life: A comparative analysis of the relevant norms of the Constitutions of the Republic of Azerbaijan and Russian Federation

2020 ◽  
Vol 10 (1) ◽  
pp. 28-32
Keyword(s):  
Comparative Analysis ◽  
Death Penalty ◽  
Russian Federation ◽  
Practical Implementation ◽  
Right To Life ◽  
Human Right ◽  
The Russian Federation ◽  
The Republic ◽  
The Right ◽  
Criminal Legislation

The relevance of the work is determined by the fact that the right to life belongs to the basic constitutional human rights, therefore, its observance and protection is the duty of the state. Despite its undeniable importance, today the right to life anywhere in the world is not really ensured in sufficient quantities. The constitutional consolidation of the right to life raises a number of issues related to the concept, nature, legislative and practical implementation of this right. It should be noted that various aspects of the human right to life were considered in the scientific works of G.B. Romanovsky, O.G. Selikhova, T.M. Fomichenko, A.B. Borisova, V.A. Ershov and other Russian authors. The aim of the study is to study and comparative analysis of the legal content of the constitutional norm that defines the right to life, to comprehend and identify possible problems of the implementation of this right. To achieve this goal, this article discusses relevant issues of ensuring the right to life, proclaimed by Article 20 of the Constitution of the Russian Federation and Article 27 of the Constitution of Azerbaijan Republic. The results of a comparative analysis of these constitutional norms and the relevant norms of industry law allow us to determine, that there is no contradiction between Article 20 of the Constitution of the Russian Federation and the norms of the criminal legislation of the Russian Federation, which imply the death penalty as an exceptional measure of punishment, because a moratorium has been imposed on the death penalty in the Russian Federation since April 16, 1997. However, after the abolition of the death penalty in the criminal legislation of the Republic of Azerbaijan in 1998, there was a discrepancy between parts II and III of Article 27 of the Constitution of the Republic of Azerbaijan and the criminal legislation of Azerbaijan Republic that requires the introduction of the necessary changes in the content of the analyzed constitutional norm. The value of the work is determined by the fact that the introduction of appropriate changes will contribute to the further improvement of the Constitution of the Republic of Azerbaijan and the effective implementation of the right to life of everyone.

Condition of the Armenian Apostolic Church at the Time of Coming to Authority N. S. Khrushchev

2020 ◽  
pp. 245-265
Author(s):  
Арсен Артурович Григорян
Keyword(s):  
Soviet Union ◽  
Research Methods ◽  
Russian Federation ◽  
National Archive ◽  
The State ◽  
State Archive ◽  
The Soviet Union ◽  
The Usa ◽  
The Russian Federation ◽  
Apostolic Church

Цель данной статьи - описать условия, в которых Армянская Апостольская Церковь вступила в эпоху правления Н. С. Хрущёва, начавшуюся в 1953 г. По содержанию статью можно поделить на две части: в первой даются сведения о количестве приходов на территории Советского Союза и за его пределами, а также о составе армянского духовенства в СССР; во второй излагаются проблемы, существовавшие внутри Армянской Церкви, и рассматриваются их причины. Методы исследования - описание и анализ. Ценность исследования заключается в использовании ранее неопубликованных документов Государственного архива Российской Федерации и Национального архива Армении. По итогам изучения фактического материала выделяются основные проблемы Армянской Апостольской Церкви на 1953 г.: финансовый дефицит, конфликт армянских католикосатов и стремление враждующих СССР и США использовать церковь в своих политических целях. The purpose of this article is to describe the conditions in which the Armenian Apostolic Church entered the epoch of the reign of N. S. Khrushchev, which began in 1953. The article can be divided into two parts: first one gives information about the number of parishes in the territory of the Soviet Union and beyond, and about the structure of the Armenian clergy in the USSR; the second one sets out the problems that existed in the Armenian Church and discusses their causes. Research methods - description and analysis. The value of the study lies in the use of previously unpublished documents of the State Archive of the Russian Federation and the National Archive of Armenia. Based on the results of studying the materials, the main problems of the Armenian Apostolic Church in 1953 are: financial deficit, the conflict of Armenian Catholicosates and the eagerness of USSR and the USA, that feuded with each other, to use the Сhurch for their political purposes.

Digital tax: an instructive foreign experience

2020 ◽  
pp. 69-87
Author(s):  
K.S. Teteryatnikov ◽  
S.G. Каmolov ◽  
D.A. Blashkina
Keyword(s):  
Russian Federation ◽  
High Tech ◽  
Digital Products ◽  
Tax Reforms ◽  
Goods And Services ◽  
Russian Economy ◽  
Internet Users ◽  
The Usa ◽  
On Line ◽  
The Russian Federation

The article is meant to analyze current problems and prospects for the development of effective tax policy as part of digital transformation of Russian economy. Introduction of a digital tax and the consequences of the digital tax reforms in the EU, the USA and OECD countries are highlighted. The necessity of qualitative transformation of the tax system of the Russian Federation in response to modern challenges is substantiated, taking into account the changes of the Tax Code of the Russian Federation adopted at the end of July 2020. The authors suggested their own concept of a digital tax and the prospects for its adoption in Russia, and consider it inappropriate to impose taxes on Internet users who do not use the Internet for business. Today, the main focus should be made on creating and testing effective technologies that allow on-line monitoring the tax basis of digital economy entities, taking into account the cross-border movement or use of digital products (goods and services). In addition, it would be extremely important to provide for a potential tax exemption for part of the profits of international ICT companies that are received on the territory of the Russian Federation and reinvested in joint with Russian companies projects in the high-tech for civil purposes area.

Dynamic monitoring of changes in medical and demographic indicators in the Republic of Sakha (Yakutia) from 1998 to 2018

2020 ◽  
pp. 33-36
Keyword(s):  
Mortality Rate ◽  
Population Growth ◽  
Russian Federation ◽  
Rural Population ◽  
Urban Population ◽  
Birth Rate ◽  
Dynamic Monitoring ◽  
Demographic Indicators ◽  
The Russian Federation ◽  
The Republic

We studied the medical and demographic indicators in the Republic of Sakha (Yakutia) for the last 20 years (1998–2018). A decrease in the population by 4,7 % (р<0,01) was revealed in the Russian Federation in the period 1998–2008, 3,4 % decrease, followed by its growth by 2,8 % (р<0,01); a decrease in the number of rural population in the republic and an increase in the urban population were observed. By the beginning of 2019, in comparison with the 2003 data, an increase in the population by 1.9% (р<0,01), a decrease in the number of able-bodied people in the Republic of Sakha (Yakutia) at the beginning of 2019, as compared to 1998, were revealed, by 8,2 %, in the Russian Federation – by 4,7 % (р<0,01). In the Republic of Sakha (Yakutia) the birth rate remains high, the mortality rate is relatively low, and the natural population growth is maintained.

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