Approaches to the scientific concept of “financial management” in Russian and foreign literature

2020 ◽  
Author(s):  
N.N. Simko ◽  
◽  
A.A. Emanova ◽  
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Digital Economy ◽  
Scientific Concept ◽  
The Past ◽  
Foreign Literature ◽  
The Russian Federation ◽  
Points Of View ◽  
Definition Of

Over the past ten years, Russia has been building a system of effective state financial management. Particularly, it is implemented by reforming the Federal Executive bodies that are currently transforming the digital economy. The realities of the present time dictate the need to improve the methodology, forms, and technology of the process of financial management. Moreover, development of the concept of “financial management” is necessary. Note that this concept is not determined in the normative legal acts of the Russian Federation at the legislative level. This leads to multiple discussions and the formation of different points of view on its definition. In this article, the authors analyze the concept of “financial management” in the Russian and foreign literature and provide their own definition of this term.

ANALYSIS OF DIGITALIZATION DEVELOPMENT IN THE CONTEXT OF APPLIED PROJECTS

2020 ◽  
Vol 1 (3) ◽  
pp. 86-96
Author(s):  
S. M. BYCHKOVA ◽  
◽  
A. A. BUTINA ◽  
Keyword(s):  
Life Cycle ◽  
Russian Federation ◽  
Information Society ◽  
Digital Economy ◽  
Business Sector ◽  
National Program ◽  
The Russian Federation ◽  
Definition Of

The article discusses in detail the concept of digital economy and its relationship with the Information Society. The opinions of domestic and foreign scientists and representatives of the business sector on the process of digitalization of the economy are analyzed. The definition of applied projects as a tool for digitalization and informatization is given. The relevance of the application of applied projects in the development of the digital economy is proved. The directions of the National Program “Digital Economy of the Russian Federation” in the context of the development and implementation of applied projects are studied. The main problems of the implementation of applied projects are highlighted. The necessity of regular analysis and assessment of the life cycle of applied projects in the digital economy is substantiated. Measures are proposed to improve the organization's activities in the implementation of applied projects.

scholarly journals National Projects’ Financing in the Russian Federation

2020 ◽  
Vol 15 (12) ◽  
pp. 73-81
Author(s):  
R. I. Tugushev
Keyword(s):  
Russian Federation ◽  
Program Management ◽  
Legal Institutions ◽  
Foreign Literature ◽  
Funding Sources ◽  
Target Program ◽  
Modern System ◽  
The Russian Federation ◽  
Definition Of

The paper is devoted to the issues of definition of concepts of national projects, and financing. The author provides their definition based on the analysis of domestic and foreign literature. National projects are understood to be relatively new tools for the target-program management. the author describes the modern system of financing of national projects and some modern trends in its development. Also, the paper demonstrates the balance between the concepts “financing”, “lending”, “investing”. The conclusion is made about the need for integrated use of these economic and legal institutions in the financing of national projects. The author substantiates a socially useful effect of national projects, which should be higher than the costs of their implementation. Differential approaches to the financing of individual national projects depending on the sources of funds are shown. Also, the author describes the structure of funding sources; the fundamental basis of relevant activity; the degree of reliability and stability of the main sources. The paper describes some mechanisms to ensure the flexibility and mobility of national projects’ financing.

scholarly journals Remote tax controlling in the digital economy as a necessary time requirement for optimizing the activities of tax authorities

2020 ◽  
pp. 155-164
Author(s):  
Tatyana V. Deeva ◽  
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Digital Economy ◽  
Full Time ◽  
The Subject ◽  
The Russian Federation ◽  
New Form ◽  
The Times ◽  
Definition Of

The subject/topic. The article is devoted to the consideration of a new form of tax controlling, its transition to a qualitatively new level with emphasis on the benefits of the remote format of tax controlling in the context of digitalization of economic activity, as well as its impact on improving the work of tax authorities. Goals/objectives. The aim of the work is to disclose the essence of the concepts of «digital economy» and «remote tax controlling» and the advantages of using it to optimize the activities of tax authorities dictated by the trend of the times. Method-ology. The author’s definition of the concept of «digital economy» is given, a comparative analysis of the advantages of full-time and remote forms of tax controlling is developed and presented, the goals of modernizing the tax system are given; the advantages of working in priority areas for identifying the reserves of the tax potential of the country's budget are described. Results. The conclusion is made about the need to optimize the activities of tax authorities. The main advantages of using such a tool as remote tax controlling are highlighted. It was added that such a measure would also be an excellent solution both in order to achieve a balanced and stable territorial budget, and to reduce interregional differences in the level and quality of life of Russians. The paper also discloses a list of information technologies implemented in the activities of the Federal Tax Service of the Russian Federation and de-scribes the benefits of switching to digital accounting methods. Conclusions/significance. The necessity of the transition to the method of remote tax con-trolling is substantiated, which facilitates the work of specialists in particular and regulatory authorities in general. A number of advantages are described when implementing this tool, including temporary savings, and an increase in the reliability and completeness of the data obtained. Application. The remote tax controlling tool considered in the article can be used both to improve the strategies of the executive authorities and to improve control over the implementation of national projects of the Russian Federation.

Implementation of an electronic work record book: advantages and disadvantages

2021 ◽  
pp. 60-62
Author(s):  
A.S. Lada
Keyword(s):  
Russian Federation ◽  
Labor Relations ◽  
Digital Economy ◽  
Advantages And Disadvantages ◽  
The Russian Federation ◽  
Definition Of

The article addresses the problems of organizing the maintenance of electronic labor books in the Russian Federation. The author draws attention to the fact that the official definition of the concept of "digital economy" does not cover the digitalization of labor relations, and therefore needs to be finalized, and the transition to the blockchain platform in digitalization of labor relations will reduce the level of distrust of citizens in electronic labor books. In addition, the author concludes that it is necessary to systematize legislation in the field of labor books.

Problem aspects of legislative regulation of the grounds for carrying out operational search activities

2019 ◽  
pp. 122-130
Author(s):  
Алексей Вячеславович Агарков
Keyword(s):  
Russian Federation ◽  
Scientific Literature ◽  
Federal Law ◽  
Factual Information ◽  
Search Activity ◽  
Legislative Regulation ◽  
Current Article ◽  
The Russian Federation ◽  
Points Of View ◽  
Definition Of

Поставлена проблема необходимости совершенствования законодательного регулирования оснований проведения оперативно-розыскных мероприятий. На основе ранее проведенного анализа научных трудов формулируется авторское определение указанного понятия: предусмотренные оперативно-розыскным законом обстоятельства, имеющие значение для решения задач оперативно-розыскной деятельности, объясняющие причину осуществления оперативно-розыскных мероприятий. Используя точки зрения многих известных в области теории оперативно-розыскной деятельности ученых, автор обращает внимание на многочисленные пробелы и противоречия Федерального закона «Об оперативно-розыскной деятельности» в части оснований для проведения оперативно-розыскных мероприятий. Автор присоединяется к ранее высказанному в научной литературе мнению о необходимости разделения действующей статьи 7 Федерального закона «Об оперативно-розыскной деятельности» на две, предусматривающие основания для проведения оперативно-розыскных мероприятий как фактическую информацию и поводы - оперативно-служебные документы, содержащие мотивированные решения об осуществлении оперативно-розыскных мероприятий. Подводя итоги, автор акцентирует внимание на необходимости значительной доработки статьи оперативно-розыскного закона, предусматривающей основания для проведения оперативно-розыскных мероприятий, подчеркивает, что основания проведения оперативно-розыскных мероприятий должны соответствовать задачам ОРД, предусмотренным Федеральным законом «Об оперативно-розыскной деятельности» и ст. 84 Уголовно-исполнительного кодекса Российской Федерации, а также предлагает структуру изменений статьи 7 Федерального закона «Об оперативно-розыскной деятельности». The problem of the need to improve the legislative regulation of the grounds for conducting operational-search measures has been raised. On the basis of an earlier analysis of scientific works, the author’s definition of this concept is formulated: the circumstances provided for by the operational-search law that are relevant to the solution of the tasks of the operational-search activity, explaining the reason for the implementation of the operational-search measures. Using the points of view of many well-known scientists in the field of the theory of operational-search activity, the author draws attention to the numerous gaps and contradictions of the Federal Law “On operational-search activity” in terms of the grounds for conducting operational-search measures. The author joins the opinion expressed earlier in the scientific literature that it is necessary to divide the current article 7 of the Federal Law “On Operational-Search Activity” into two, providing grounds for conducting operational-search measures as factual information and reasons - operational-official documents containing motivated decisions implementation of operational search activities. Summing up, the author emphasizes the need for a significant revision of the article of the operational-search law, which provides the basis for conducting operational-search activities, emphasizes that the bases for conducting operational-search activities must comply with the objectives of the OSA provided for by the Federal Law “On Operational-Search Activities” and Art. 84 of the Penitentiary Code of the Russian Federation, and also proposes a structure of changes to Art. 7 of the Federal Law “On Operational-Search Activities”.

On the issue of the public order concept in the context of criminal law qualification and differentiation of crimes from administrative offenses

2020 ◽  
pp. 122-134
Author(s):  
Vladimir Kokorev
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Public Order ◽  
Normal Functioning ◽  
Public Places ◽  
The Public ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Points Of View ◽  
Definition Of

We consider the concept of "public order". We emphasize that the protection of public order is reflected in a number of provisions of the Criminal Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. Based on doctrinal points of view, a list of acts that infringe on public order is established, since not all the norms of these Codes specify that they are aimed at protecting public order from unlawful infringements. At the same time, the legislator does not propose its interpretation, although a number of regulatory legal acts regulating the protection of public order are adopted. Therefore, based on doctrinal points of view, we propose the definition of this concept: public order is expressed in the observance by individuals of the norms of laws, morality in public places, ensuring public peace, the inviolability of the person and the normal functioning of government bodies and local self-government, the activities of public organizations and legal entities. In addition, in the scientific literature there is a position that any crime violates public order (consequently, this also applies to administrative offenses), but based on judicial practice, we conclude that when committing other crimes and offenses that are not related to violation of public order, they do not indicate a violation of public order, and applicable to the analyzed acts there is not always any specification – what exactly is expressed in violation of public order.

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 The Doctrine and Legal Positions Developed by the Courts in Theft of Someone’s Property Cases

Lex Russica ◽  
2021 ◽  
pp. 108-117
Author(s):  
S. M. Kochoi
Keyword(s):  
Russian Federation ◽  
Scientific Literature ◽  
Criminal Code ◽  
Legal Definition ◽  
The Russian Federation ◽  
Points Of View ◽  
Individual Decisions ◽  
Legislative Amendments ◽  
Definition Of

The paper considers the legal positions developed by the courts in cases of theft of someone’s property. The author is critical of the concept of "judicial doctrine", believing that the courts in essence cannot create a doctrine (theory, science), but notes the significant role of the legal positions of the courts in the formation and development of the doctrine (theory) of theft. The purpose of the work is to find an answer to the question of whether the legal positions of the courts on the application of the legal definition of theft in practice remain relevant (note 1 to Article 158 of the Criminal Code of the Russian Federation), as well as the doctrine about this crime and its elements. Having studied various points of view contained in the scientific literature, as well as the positions of the courts, including those expressed in individual decisions of the highest judicial instance of the country, the author concludes that neither the legal definition of theft nor the doctrine of it has lost its relevance. We should not be talking about the "revision" of legal and scientific structures or the "collapse of the system", but about the crisis of practice and doctrine due to the uncertainty associated with the emergence of new property goods and objects (virtual assets, digital rights, etc.) and forms of encroachment on property that are not covered by any of the features of theft. For this reason, in the absence of answers to the challenges that have arisen, controversial decisions are made in judicial and investigative practice, and contradictory recommendations are proposed in the scientific literature. According to the author, the crisis that has arisen can be solved by introducing legislative amendments to Chapter 21 of the Criminal Code of the Russian Federation aimed at forming norms on new property crimes against property that do not contain elements of theft of someone’s property.

scholarly journals “Active Measures” of the USSR Against the USA: Old Soviet Games in the New Geopolitical Reality

2020 ◽  
pp. 21-41
Author(s):  
Dmytro Dubov ◽  
Anastasiia Barovska ◽  
Iryna Koretska
Keyword(s):  
Russian Federation ◽  
Specific Problem ◽  
The Past ◽  
The Usa ◽  
The Russian Federation ◽  
Hybrid War ◽  
Definition Of

The growth and dissemination of Russia’s propaganda have become a serious threat in recent years. But these efforts of Russia are not new, they have a basis in the past – known as “active measures.” Therefore, the problem of detecting and counteracting these “active measures,” first and foremost, is that there is no commonly accepted definition of the term. Therefore, the authors addressed the specific problem of the definition of “active measures.” The authors found that all “active measures” were subordinated to a single political strategic idea, and this idea was carried out by various methods. The authors are convinced that any classification of current “active measures” should be based on the methods detected. In order to identify these methods, the scheme of “active measures,” suggested by S. K. Whittle, is used. At the same time, his scheme has been supplemented, and the relevant cases for the application of different methods of “active measures” are given. An attempt is made to compare the methods of applying “active measures” with current aspects of the hybrid war of the Russian Federation, in particular in Ukraine.

Development of a roadmap for the development of industrial holdings in the digital economy

2021 ◽  
pp. 173-180
Author(s):  
Nikolai S. Rudenko
Keyword(s):  
Russian Federation ◽  
Industrial Revolution ◽  
Digital Technologies ◽  
Digital Economy ◽  
Analysis And Synthesis ◽  
Road Maps ◽  
The Russian Federation ◽  
Definition Of ◽  
Road Mapping ◽  
The Impact

The development of the market economy at the present stage is characterized by the mass use of technologies of the fourth industrial revolution in key areas of activity of organizations and individual entrepreneurs. The article considers the impact of the digital economy on the development of industrial holdings in the Russian Federation. When implementing digital technologies, industrial holdings may face financial and production risks. To minimize these risks, the heads of industrial holdings need to carefully plan the process of digitalization of an industrial holding. The most promising method of planning is the system of corporate roadmaps of an industrial holding. Currently, roadmaps are actively used in all spheres of the economy. Road mapping technologies can be used to solve various tasks of an industrial holding. The paper provides an overview of the existing approaches of Russian and foreign economists to understanding the roadmap. The author’s definition of the industrial holding’s roadmap is proposed, taking into account the main provisions of the digital economy. The main functions and goals of roadmaps in Russian industrial holdings are systematized. The study describes the existing types of road maps. The main advantages of using the roadmap by industrial holdings of the Russian Federation are determined. The key disadvantages of using road maps are identified on the basis of the graph method. The object of the study is the industrial holdings of the Russian Federation. The subject of the research is the development of an algorithm for the roadmap for the introduction of digital technologies into the activities of an industrial holding. The methodological features of the algorithm for creating the roadmap of an industrial holding are determined. The research methods used include analysis and synthesis, the method of logic, description and modeling.

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