scholarly journals Regulatory Issues of the Accounting Procedure for Civil R&D

2021 ◽  
Vol 16 (2) ◽  
pp. 178-222
Author(s):  
Olga Maydannik ◽  
Mikhail Gaponenko ◽  
Roza Salieva
Keyword(s):  
Experimental Design ◽  
Public Relations ◽  
Scientific Research ◽  
Legal Regulation ◽  
Accounting System ◽  
Intellectual Activity ◽  
Tax Benefits ◽  
Types Of Information ◽  
State Registration ◽  
Accounting Procedure

Introduction. The issues of legal regulation of the accounting procedure for scientific research, experimental design and technological work for civil purposes (hereinafter — R&D, work) plays an important role in the implementation of governmental science & technological policy. Such accounting not only stimulates the identification and registration of rights to the results of intellectual activity (hereinafter referred to as RIA) created during the work — it also contributes to improving the quality of rights management for such RIAs, their commercialisation and their wider involvement in civil law turnover. It also creates conditions for accessing the effectiveness of budgetary expenditures for such work. In addition, the system for recording the results of R&D for civil purposes simplifies the implementation and administration of tax benefits associated with their performance. The aim of this study is to monitor current legislation for regulating civil R&D accounting procedures and to identify its shortcomings in order to determine further measures for improvement. Methods. The analytical research methods employed include systemic, structural, functional, specific and sociological, formal and legal, as well as technical and legal methods along with methods for interpreting legal rules. Results. The procedure for state registration of civil R&D projects carried out with federal budgetary funding is regulated by a set of regulatory legal acts of the Russian Federation. The technical basis for accounting is the state information system for recording scientific research results, experimental design and technological work for civil purposes (hereinafter referred to as the System). This system is accessible online. A list of accounting objects, forms of sending information for accounting and the procedure for interacting with customers and project executioners from the Ministry of Education and Science of Russia in the implementation of accounting have been established. The information contained in the System is publicly available, excluding certain types of information outlined by Russian law. Over the course of this research, we have identified and noted several shortcomings to legal regulations of the examined sphere of relations: there were some contradictions between individual regulatory documents. Measures to eliminate these shortcomings can further improve the legal frameworks governing this area of public relations. Conclusion. The materials collected as part of the monitoring effort enabled us to compile a holistic picture of the legal regulatory framework governing the accounting system for civil R&D results. The findings of this study can be used to optimise a public administration system taking into account scientific and technical activity results.

scholarly journals Legal regulation of UK science parks

2021 ◽  
pp. 68-73
Author(s):  
Tetiana Postryhan
Keyword(s):  
Great Britain ◽  
Research And Development ◽  
High Technology ◽  
Legal Regulation ◽  
Science Parks ◽  
Intellectual Activity ◽  
Technology Parks ◽  
The Creation ◽  
Tax Benefits ◽  
The Uk

Key words: science park, science, legal regulation, high technologies, innovation,benefits, taxes The article reveals important legal aspects of the UK science parks, the creation and operation of scienceand technology parks in Great Britain. The author considers the legislation of GreatBritain on the activities of science and technology parks, technological innovations,tax and other benefits. The author traces the development of legislation governing theactivities of science parks in Great Britain. Innovative structures, their features areconsidered. An analysis of research by scientists on state and legal regulation of highereducation, research institutions, science parks. The author examines the Government'spolicy on the development of the scientific and technical sector of the economyby supporting and encouraging innovation in the scientific and technical sector andthe Question of the Great Britain Science Parks. The UK provides significant governmentsupport to science parks, fosters cooperation and dialogue between industry andacademia in the field of innovation and high technology. In this matter, the state directlyfunds research partnerships between industry and basic science. The statestrategy includes, in particular, the application of direct tax benefits for companiesthat interact with universities to implement high technology, research and development,tax benefits in the field of depreciation, as well as through financial and technicalsupport of leading universities and public laboratories, grants and grants.The author notes the important role in the development of innovation policy in theUK plays the creation of information support for innovation.The author has analyzed the legislation in the field of providing tax-compliant pilgrimsfor education and distribution. Legislation in the field of supply of taxable pilgrimsfor additional and retail outlets is stored alongside a number of regulatory legalacts, the main ones being:• Income and Corporation Taxes Act 1988;• Finance Act 2000;• Finance Act 2002.The author examines the executive authorities that implement state policy tostimulate the development of research and development. The author identifies thatthe UK is creating numerous innovation centers. The article emphasizes that of particularinterest are the model contracts proposed by the Ministry, aimed at the transferor use of ownership of the results of intellectual activity in the field of innovation.The author states that the British model of state support for innovation can be usefulin shaping public policy and creating a legal framework for regulating legal relationsin the field of innovation and the interaction of universities with business to implementresearch and development and high technology.

scholarly journals Exercising the Rights to the Results of Scientific and Technological Activities in the Context of the Implementation of the “Regulatory Guillotine” Mechanism: Legal and Technological Aspects

2021 ◽  
Vol 16 (1) ◽  
pp. 107-143
Author(s):  
Dmitry Kulikov ◽  
Anton Ishchenko
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Legal Framework ◽  
Legal Regulation ◽  
Intellectual Activity ◽  
Legal Rules ◽  
Monitoring Tools ◽  
The Russian Federation ◽  
The Government ◽  
Rule Making

Introduction. When planning the implementation of the ‘regulatory guillotine’ mechanism in the field of intellectual property, the analysis of the current regulatory and legal framework of the Russian Federation in terms of exercising the rights to the results of scientific and technological activities within the purview of the Ministry of Science and Higher Education of the Russian Federation (which is the key authorised federal executive body in this area) becomes especially relevant. The goal of this research is to study the current regulation of the relations under consideration and prepare recommendations for its improvement. Monitoring Tools. The research employed the method of analysis, systemic and structural, functional, specific and sociological, formal and legal as well as technical and legal methods and the method of interpretation of legal rules. Results. The materials collected during the monitoring allows conducting a comprehensive analysis of the system of legal regulation of issues related to exercising the rights to the results of scientific and technological activities. This research can be used to optimise the system for managing the rights to the results of scientific and technological activities. Conclusion. Based on the results of this work, it can be concluded that the national legislation of the Russian Federation in this area is very diverse and includes acts of federal legislation, decrees of the Government of the Russian Federation regulating more specific public relations as well as acts of ministerial rule-making that approve, among other things, methodological recommendations on certain issues. Similarities between the legal acts regulating the inventory of the results of scientific and technical activities were identified, resulting in the formulation of proposals for the consolidation of such acts. There is also the undeniable advantage that the rules are focused on bringing the results of intellectual activity as far as possible into the economic realm for commercialisation and practical application. It can be concluded that the issues of improving the legal regulation of the commercialisation of the results of intellectual activity may become the subject of additional research.

scholarly journals On the issue of classifying a legal compromise

2019 ◽  
pp. 39-44
Author(s):  
Александр Парфенов ◽  
Aleksandr Parfenov
Keyword(s):  
Public Relations ◽  
Scientific Research ◽  
Legal Regulation ◽  
Social Conflicts ◽  
Legal Science ◽  
Special Place ◽  
Urgent Task ◽  
The Impact

The legal compromise is an effective tool for the prevention and resolution of important social conflicts. The prospects of its practical use depend on the completeness of scientists and lawyers ideas about its essence, functions, place in the mechanism of legal regulation, etc. Among such issues, a special place is occupied by the problem of types of legal compromise. It should expand and systematize the information accumulated by modern legal science about it, serve as a general theoretical prerequisite for future scientific research. The system of knowledge, reflecting its main types, allows to clarify the scope of legal compromise, the order of its use, the specifics of the impact on public relations. In this regard, the construction of a classification of legal compromise is an urgent task of modern jurisprudence.

Legal Providing of Application of Energy Effective Lightning Technology and Intellectual Networks in the Conditions of Digital Economy

2019 ◽  
pp. 123-128 ◽  
Author(s):  
Maksim V. Demchenko ◽  
Rostislav O. Ruchkin ◽  
Eugenia P. Simaeva
Keyword(s):  
Public Relations ◽  
New Technologies ◽  
Electric Power Industry ◽  
Legal Regulation ◽  
Power Grids ◽  
Smart Power ◽  
Smart Power Grids ◽  
Russian Economy ◽  
Intellectual Networks ◽  
Efficient Power

The article substantiates the expediency of improving the legal support for the introduction and use of energy-efficient lighting equipment, as well as smart networks (Smart Grid), taking into account the ongoing digitalization of the Russian economy and electric power industry. The goal of scientific research is formulated, which is to develop practical recommendations on optimization of the public relations legal regulation in the digital power engineering sector. The research methodology is represented by the interaction of the legal and sociological aspects of the scientific methods system. The current regulatory and legal basis for the transformation of digital electricity relations has been determined. The need to modernize the system of the new technologies introduction legal regulation for generation, storage, transmission of energy, intelligent networks, including a riskbased management model, is established. A set of standardsetting measures was proposed to transform the legal regulation of public relations in the field of energyefficient lighting equipment with the aim of creating and effectively operating a single digital environment, both at the Federal and regional levels. A priority is set for the development of “smart” power grids and highly efficient power equipment in the constituent entities of the Russian Federation through a set of legal, economic (financial), edu cational measures.

FEATURES OF FUNCTIONING OF INVESTMENT-INNOVATIVE ACTIVITY. DOMESTIC AND FOREIGN EXPERIENCE

2020 ◽  
Vol 2 (3) ◽  
pp. 90-96
Author(s):  
A. P. DROZDOVA ◽  
◽  
S. M. MOLCHANOVA ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Economic Incentives ◽  
Intellectual Activity ◽  
Accounting Data ◽  
Foreign Companies ◽  
Scientific Potential ◽  
The Russian Federation ◽  
Innovative Potential ◽  
Business Entities

The article discusses information sources in assessing the effectiveness of innovations, types of cash inflows, cash outflows in the context of the organization's operational, investment and financial activities. The problem of insufficient relevance of accounting data in the analysis of the effectiveness of investment in innovation is reflected. The need for systematization of the current regulatory legal acts of the Russian Federation to integrate information on the results of intellectual activity into a single mechanism for effective management of the development of innovative potential of the Russian Federation is noted. The experience of foreign companies in the investment and innovation sphere is summarized. The factors influencing the development of the scientific potential of Russian companies and the need to introduce economic incentives for innovation entities are presented. The functions of the RF authorities in the field of legal regulation of innovations for the successful development of mechanisms for interaction between business entities and the state, the protection of intellectual property and the growth of the effectiveness of the practical application of innovative developments are generalized.

Modern Conception of Combined “ICS”-approach (“Information, Cybernetic and Synergetic”) for Analysis and Optimization of Legal Ergasystems

2020 ◽  
Vol 2 (1) ◽  
pp. 59-81
Author(s):  
D. A. Lovtsov ◽  
Keyword(s):  
Public Relations ◽  
Functional Organization ◽  
Dynamic Equilibrium ◽  
Physical Nature ◽  
Legal Regulation ◽  
Cybernetic System ◽  
Methodological Principles ◽  
Definition Of ◽  
Concept Of Information ◽  
Theoretical Apparatus

Introduction. The lack of a coherent systemology law does not enable the use of evidence-based formalization to solve the basic theoretical problems of law interpretation and enforcement. The development of an appropriate formal-theoretical apparatus is possible on the basis of a productive systemological concept. The justification of this concept is based on the study of philosophical bases and fundamental principles (integrity, dynamic equilibrium, feedback, etc.) and the use of logical and linguistic methods of problem-oriented system approach. Theoretical Basis. Methods. The conceptual and logical modeling of legal ergasystems, the systems analysis and resolution of the theory-applied base of technology of two-tier legal regulation; the synthesis and modification of private scientific results of the author published in 2000–2019, with copyright in the author’s scientific works and educational publications. Results. The contemporary conceptual variant of combined “ICS”-approach (“information, cybernetic and synergetic”) as a general methodology of analysis and optimization of legal ergasystems, as characterized by the following conditions: the substantiation of the appropriate three-part set of methodological research principles, corresponding to the triple-aspect physical nature of the study of complex legal systems as ergasystems; the clarification of the conceptual and logical model of the legal ergasystem taking into account the fundamental feedback principle; the definition of the law of necessary diversity of William R. Ashby is justified and corresponding conditions of realize of effective technology of two-level (normative and individual) legal regulation; the definition of basic concepts and methodological principles of modern systemology of legal regulation; the justification of the functional organization of the Invariant Rational Control Loop. Discussion and Conclusion. A developed conceptual object-oriented version of combined “ICS”-approach for analysis and optimization of legal ergasystems is a methodological basis for the development of a working formal-theoretical apparatus of legal regulation systemology. This will formalize the decisions of the main theoretical problems of law interpretation and enforcement, as well as developing and implementing special information and legal technologies based on the concept of information and functional databases and knowledge. This will in turn ensure the information increases the effectiveness of the system of legal regulation of public relations as an information and cybernetic system subject to the subjective organizing process of human activity and the objective synergetic processes of disorganization.

Legal aspects of the brand protection in Ukraine and world

2020 ◽  
pp. 133-143
Author(s):  
Ivanna Babetska
Keyword(s):  
Public Relations ◽  
Practical Importance ◽  
Legal Protection ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Scientific Article ◽  
Protection Mechanism ◽  
Brand Protection ◽  
Wide Range ◽  
International Regulations

Purpose. The purpose of the scientific article is to establish the ratio of the meanings of the concepts "trademark", "brand" and "well-known" trademark and then to characterize their common and distinctive features. Indicate the gaps in current legislation and the need to refine certain rules in this aspect to determine the aspects of protection and protection of the brand. Methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, dialectical, logical-semantic, logical-normative, system-structural. Results: in the course of the conducted study, the main and optional components of the brand are determined, which make it possible to determine the features of its legal protection. It has been proved that despite a fairly wide range of domestic and international regulations, there are certain shortcomings of the brand protection mechanism. Originality. The study found that a trademark differs from a brand in that a trademark is a designation that is only the basis of the brand, as for the trademark are not essential such properties of the designation as a certain level of information among consumers and quality as a basis. gaining a reputation; the concept of "brand" is an evaluative, conditional concept, and therefore its consolidation at the regulatory level is impractical. It is sufficient to establish the factors on the basis of which the trademark can be considered "well known". A "well-known" trademark is a designation that is familiar to a wide range of consumers through its use to designate certain goods. Practical importance. The results of the study can be used in law-making activities for the purpose of legal regulation of public relations in the sphere of legal protection of the brand.

Natural resource and post-resource relations: the hierarchy of branches and the ratio of subjects

2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Deineha Maryna ◽  
◽  
Marinich Volodymyr ◽  
Keyword(s):  
Public Relations ◽  
Natural Resources ◽  
Natural Resource ◽  
Social Relations ◽  
Legal System ◽  
Legal Regulation ◽  
Human Needs ◽  
Forest Law ◽  
Environmentally Sound ◽  
The Relationship

The article examines the place of Natural Resource Law and post-resource branches of law in the legal system, proposes a hierarchy of these branches and outlines the relationship between the subjects of natural resource and post-resource relations. The subject of legal regulation of Natural Resource Law is defined as qualitatively homogeneous natural resource relations, consisting of the use and reproduction of natural resources – a legally defined part of the environment that have signs of natural origin and are in ecological relationship with the environment and with each other, can be used as a source of meeting human needs. All natural resources, as well as the relationship to their use and reproduction, are closely linked. This connection will always be inseparable and reciprocal. It is established that in the system of Natural Resource Law public relations regarding the use and reproduction of certain natural resources are in fact its subsectors and provide a differentiated approach to the environmentally sound use of each of the relevant natural resources. Natural Resource Law is not a conglomeration of land, water, forest and subsoil law, but their qualitative unity based on a single nature, factors of development and the internal structure of social relations. It is concluded that neither the long history of legislation, nor a significant amount of regulations that are sources of post-resource industries, are grounds for denying the inseparable and mutual connection of post-resource branches of law with each other and with Natural Resource Law and the objective need for separation independent branch of Natural Resource Law. Keywords: Natural Resource Law, land law, water law, forest law, subsoil law, faunal law, floristic law, natural resource relations, post-resource relations, legal system, branch of law

Some Issues in the Work of Probation Inspectorates Related to the Execution of Sentences in the Form of Correctional Labor

2021 ◽  
Vol 15 (1) ◽  
pp. 185-193
Author(s):  
LEONID N. TARABUEV
Keyword(s):  
Current Practice ◽  
Legal Regulation ◽  
Expert Assessment ◽  
Work Related ◽  
Legal Method ◽  
Knowledge Questionnaire ◽  
Regional State ◽  
Tax Benefits ◽  
Legal Mechanism ◽  
Official Data

Introduction: we usethe analysis of official data and the results of our own research to identifymajor issues in the work ofprobation inspectorates aimed at executing penalties in the form of correctional labor. Aim: taking into account current practice of execution of punishment in the form of correctional labor, we formulate some organizational and legal proposals for supporting the activities of probation inspetorates, aimed at improving the effectiveness of execution of this type of punishment. Methods: generalization, comparison, dialectical-materialistic theory of knowledge, questionnaire survey, expert assessment, statistical analysis, comparative-legal method. Results: our proposals for changing the current legislation will help to enhance the performance of probation inspectoratesin their work related to the execution of sentences in the form of correctional labor as a real and in-demand alternative to incarceration. Conclusions: main reasons for insufficient labor involvement of convicts sentenced to correctional worksare as follows: probation inspectorates and territorial bodies of the Federal Penitentiary Service of Russia do not conduct effective preliminary work that wouldhelp to create favorableworkingconditions for the convicts in this category; cooperation of probation inspectorates with municipal authorities at various levels and with regional state authorities is at a low level; as a result, convicts cannot be brought to work in full; there is no legal mechanism to encourage employers to provide jobs to convicts; regional state authorities have yet to introduce appropriate changes to regional legislation so as to reduce the tax on profits of enterprises and organizations that provide jobs for those sentenced to correctional labor; probation inspectorates staff lack initiative with regard to employment quotas in institutions where prisoners work; the personality of a convicted person who is prone to committing crimes and other offenses has not been studied thoroughly. It is obvious that there is a need to develop a mechanism for legal regulation of the functioning of probation inspectorates in the field of execution of sentences in the form of correctional labor. Keywords: probation inspectorate; correctional labor; convict; engagement in labor; quotas; tax benefits; interaction.

Differentiation of the Legal Regulation of the Pledge Depending on from the Object

2021 ◽  
Vol 6 ◽  
pp. 39-44
Author(s):  
I. G. Zhabinsky ◽  
Keyword(s):  
Civil Rights ◽  
Property Rights ◽  
Legal Regulation ◽  
Ongoing Debate ◽  
Intellectual Activity ◽  
Common Features ◽  
The Relationship ◽  
Legal Entities ◽  
Individual Objects

The article raises the question of differentiating the legal regulation of legal relations arising from a pledge, depending on the object of the pledge. Of course, the pledge as a way of securing the fulfillment of obligations is characterized by common features and general approaches to regulation, regardless of the object, at the same time, the features of individual objects require the specification of the relevant rules. The ongoing debate in science regarding the ratio of objects of civil rights, as well as the lack of unity on the issue of the ratio of individual objects, gives rise to a discussion regarding certain types of collateral, classified depending on the object. The author pays special attention to the pledge of property rights and proposes an approach on the relationship between certain types of property rights, in particular, rights of obligation, rights of participants in legal entities and exclusive rights to the results of intellectual activity.

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