Foreign experience and issues of pension provision formation in Russia

2020 ◽  
pp. 15-22
Author(s):  
Yulia Myrksina
Keyword(s):  
Pension Funds ◽  
Agricultural Workers ◽  
International Accounting ◽  
Reporting Standards ◽  
Voluntary Contributions ◽  
Foreign Experience ◽  
Pension Systems ◽  
Foreign Countries

Issues of organization of pension systems in foreign countries and in Russia, issues of accounting for the pension provision of agricultural workers, mandatory and voluntary contributions to pension funds at the expense of employers are raised, and Parallels are drawn between domestic accounting and international accounting and reporting standards.

Composition and characteristics of the financial statements elements in accordance with IFRS

2020 ◽  
pp. 36-42
Author(s):  
Mohammad Tariq Jassim
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current Trends ◽  
Similarities And Differences ◽  
Qualitative Characteristics

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis of IFRS, and analyzes the similarities and differences that exist in the formation of financial statements, based on the requirements of IFRS and RAS. The main qualitative characteristics of financial statements are considered in detail. Based on the results of the research, the author has identified current trends in the transition to international financial reporting standards.

ОСОБЕННОСТИ ПОДГОТОВКИ КАДРОВ ДЛЯ ПЕНИТЕНЦИАРНОЙ СИСТЕМЫ В США

2020 ◽  
Author(s):  
Vladimir Unterov ◽  
Elizaveta Eremeeva
Keyword(s):  
United States ◽  
The United States ◽  
Training System ◽  
Modern World ◽  
Foreign Experience ◽  
Foreign Countries ◽  
Personal Qualities ◽  
The Russian Federation ◽  
Prison Systems ◽  
Correction System

Статья посвящена изучению зарубежного опыта подготовки кадров для пенитенциарных систем. Его анализ и рассмотрение возможности внедрения отдельных элементов направлены на совершенствование системы подготовки сотрудников для уголовно-исполнительной системы России, повышение их профессионального уровня, что в конечном счете будет способствовать достижению главной цели УИС - исправлению осужденных. Авторы особое внимание уделяют изучению специально-профессиональных и личностных качеств, необходимых сотрудникам пенитенциарных учреждений. В статье рассматриваются особенности подготовки сотрудников пенитенциарной системы в Соединенных Штатах Америки. Важнейшей задачей образовательных учреждений и центров по подготовке кадров для пенитенциарной системы США является обеспечение будущих сотрудников знаниями, необходимыми для выполнения профессиональных обязанностей в рамках предстоящей деятельности. Также авторы подчеркивают важность развития при подготовке будущих сотрудников не только профессиональных, но и личностных качеств.The article is devoted to the study of foreign experience in order to improve the training system for the Russian penal correction system. In particular, the training of prison officials in the United States of America is considered as one of the most developed States in the modern world. The improvement of the training process for the Russian penal correction system implies the development of international cooperation with the prison systems of foreign countries. The study of foreign experience of penitentiary education contributes to the improvement of the professional level of the staff of the Penal Correction Service and, ultimately, to the achievement of the main goal - correction of convicts. The authors pay particular attention to the study of specific professional and personal qualities required by potential prison staff. Since there have been significant positive changes in the formation of professional qualities of the future employee of the Russian penal correction system over the past decade, the main focus of the work is on the formation of personal (universal) qualities of the employee of the Federal Penal Correction Service of the Russian Federation, for which the positive experience of the United States is analyzed.

Ethical boundaries of the legal regulation of conditions of carrying out genetic screening in prenatal diagnosis in Russia and abroad

2020 ◽  
Author(s):  
M.V. Medvedev , G.N. Suvorov , S.S. Zenin et all
Keyword(s):  
Prenatal Diagnosis ◽  
Great Britain ◽  
Legal System ◽  
Genetic Screening ◽  
Legal Status ◽  
Legal Regulation ◽  
Ethical Problems ◽  
Foreign Experience ◽  
Foreign Countries ◽  
General Scientific

Objectives. The purpose of this study is to study the essence of ethical problems that arise in the field of genetic screening for prenatal diagnosis (PND) and determine possible ways to overcome them by legal means, taking into account the existing foreign experience. Materials and methods. Normative legal acts and doctrinal sources of Great Britain, Germany, Ireland, France and Switzerland are studied. Methods used: General philosophical, General scientific, private scientific, special (structural-legal, comparative-legal, formal-legal). Results. Ways to resolve ethical problems that arise or may arise in the future as a result of genetic screening for PND, which can be applied within the Russian legal system, are proposed. Conclusions. It is stated that most of the identified ethical problems are related to the lack of normative consolidation of the legal status of the fetus. It is presumed that the beginning of ethics should serve as the guide for legislation in this area. At the same time, it is emphasized that the legal regulation of genetic screening in PND should be flexible enough to optimally ensure the interests of all participants in these relationships. In addition, in this direction, it seems appropriate to refer to the experience of a number of foreign countries, whose legislation provides for fairly strict requirements in the field of PND.

Foreign experience in constitutional and legal regulation of restrictions on human rights in conditions of emergency and martial law

2021 ◽  
Vol 28 (2) ◽  
pp. 55-65
Author(s):  
Oleksandr M. Bukhanevych ◽  
Serhii O. Kuznichenko ◽  
Anastasiia M. Mernyk
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Well Being ◽  
Legal Regulation ◽  
Martial Law ◽  
Foreign Experience ◽  
Foreign Countries ◽  
General Scientific ◽  
The Individual ◽  
Exhaustive List

The study investigates the foreign experience of constitutional and legal regulation of restrictions on human rights in conditions of emergency and martial law in Macedonia, Armenia, Belarus, Moldova, Georgia, Latvia, Lithuania, Albania, Azerbaijan, which is relevantin modern conditions, based on the presence of local military conflicts, emergencies, or the possibility of their existence in many countries of the world. The purpose of this study was to analyse the text and content of the constitutions of foreign countries to clarify and explain the groundsfor restricting human and civil rights and freedoms in conditions of emergency and martial law. To achieve this purpose, the study employed a system of methods of scientific cognition, namely general scientific (analysis, synthesis), particular (comparative, quantitative and qualitative analysis, approximation), as well as special legal (formal legal, comparative legal) methods. The practical value of the study lies in the identification of four prevailing trends in the constitutions of foreign states to the procedure for determining the scope of restrictions on human rights under special regimes: 1) consolidation of an exhaustive list of rights and freedoms in the constitutions, which cannot be restricted during the period of emergency and martial law; 2) consolidation of an exhaustive list of rights and freedoms in the constitution, which can be restricted to protect human rights, the democratic structure of the state, public safety, the well-being of the population and morals; 3) combining the first two options for consolidating restrictions in the text of the constitutions; 4) consolidation of the possibility of limiting the rights and freedoms of the individual in the texts of constitutions by state authorities under special legal regimes in the interests of national security without specifying partiular rights and freedoms that may (or may not) be restricted

scholarly journals International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”

2018 ◽  
Vol 7 (4) ◽  
pp. 167
Author(s):  
Ha Thi Thuy Van ◽  
Vu Thi Kim Anh ◽  
Nguyen Dang Huy
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Asia Pacific ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
The World

Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, including the International Accounting Standards (IAS) and the standards of international financial reporting (IFRS) was issued, adjusted, updated and replaced by The International Accounting Standards Board. International Accounting Standards is an important condition to ensure that companies and organizations around the world can apply uniform accounting principles in the work of preparing and presenting financial statements. Currently, many countries around the world such as USA, Japan and European countries, Asia Pacific are approaching IFRS convergence trend. In the trend of globalization of accounting, Vietnam will not be outside the process of integration with the system of International Financial Reporting Standards. This article will review the process of formation and development of IFRS, the IFRS trends and the advantages and disadvantages of applying IFRS in Vietnam. 

scholarly journals Ensino Embasado na Estrutura Conceitual: a escolha da metodologia ativa para aplicação de casos para ensino importa?

2020 ◽  
Vol 14 (4) ◽  
Author(s):  
Gleison De Abreu Pontes ◽  
Kellma Bianca Cardoso Fonseca ◽  
Ariane Caruline Fernandes ◽  
Patrícia De Souza Costa
Keyword(s):  
Financial Reporting ◽  
Problem Based Learning ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
International Accounting Standard

Objetivo: Identificar quais competências são desenvolvidas na aplicação de casos para ensino com a utilização de técnicas de ensino diferentes, à luz do Ensino Embasado na Estrutura Conceitual (EEEC) e da Taxonomia de Bloom. Método: Foram testadas três técnicas de ensino: Grupo de Verbalização e de Observação (GVGO), Júri Simulado e Problem-Based Learning (PBL). A percepção dos discentes foi coletada por meio de questionário e grupo focal. Resultados: Na percepção dos estudantes, o emprego das técnicas, desenvolveu habilidades e competências distintas. Assim, a escolha da metodologia para aplicação de casos deve estar alinhada com os objetivos educacionais estabelecidos pelo docente. Além disso, apesar de terem sido desenvolvidas competências de todos os estágios do EEEC, GVGO e PBL desenvolveram mais aquelas do estágio 3, enquanto o Júri Simulado aquelas do estágio 2. Contribuições: Os resultados podem ser úteis para o International Accounting Standard Board (IASB) ir além do desenvolvimento de casos para ensino no EEEC, incorporando na agenda reflexões sobre quais metodologias utilizar na aplicação desses materiais no instituto de alcançar o objetivo aplicação coerente das International Financial Reporting Standards (IFRS). Essas reflexões também podem ser realizadas por pesquisadores e docentes a fim de contribuírem com o EEEC.

scholarly journals Brief analysis of foreign experience in arrangement of purchasing weapons and military equipment

2021 ◽  
Vol 4 (398) ◽  
pp. 161-181
Author(s):  
Oleg Savchenko ◽  
◽  
Valery Polovinkin ◽  
Keyword(s):  
General Purpose ◽  
Detailed Consideration ◽  
Foreign Experience ◽  
Military Equipment ◽  
Military Forces ◽  
Foreign Countries ◽  
Centralized Purchasing ◽  
Russian Military ◽  
The Military

for weapons, military and special-purpose equipment, supplies and services to support military forces of five states, which are world leaders in the military field: USA, UK, France, Germany and China. A special emphasis is made on shipbuilding. Materials and methods. The review is based on modern strategic documents and legislative acts regulating the procurement activities of major state military agencies. Main results. A detailed consideration is given to specific procurement systems operating in foreign countries, similar features and differences are identified, national specifics are mentioned. Recommendations are given regarding lessons to be learned by Russian military departments. Conclusions. Based on the foreign experience it is found advisable to combine centralized purchasing of major military products and equipment and decentralized procurement of some general-purpose items.

BUDGET FORECASTING AND PLANNING: LOCAL AND FOREIGN EXPERIENCE

2020 ◽  
pp. 30-36
Author(s):  
E. Y. Lemeshko
Keyword(s):  
The State ◽  
Financial Policy ◽  
Budget Planning ◽  
Foreign Experience ◽  
Foreign Countries

Budget forecasting and planning plays an important role in conducting a sound financial policy. The effectiveness of processes and methods of budget forecasting and planning directly affects the economy of both the state and each territorial entity. The experience gained by foreign countries can be used in the process of reforming budget planning and forecasting in Russia

THE RIGHT TO LOCATE AND PROSPECTS OF ITS LEGAL REGULATION IN UKRAINIAN LEGISLATION

2017 ◽  
Author(s):  
Valeriy Aveskulov ◽  
◽  
Yuliia Deresh ◽  
Albina Romanchuk ◽  
◽  
...  
Keyword(s):  
Working Conditions ◽  
Legal Status ◽  
Protective Action ◽  
Legal Regulation ◽  
Economic Pressure ◽  
Foreign Experience ◽  
Labor Legislation ◽  
Foreign Countries ◽  
European Experience ◽  
The Right

This article is devoted to the study of the right to lockout, the legal status and procedure of which are not regulated in the labor legislation of Ukraine. The article considers the experience of foreign countries and options for legislative consolidation of the right to lockout. It is established that there are two types of lockout - defensive and offensive, the first of which acts as a reaction of the employer to the strike. The offensive does not require such a precondition as a workers' strike and is a means for the employer to impose its working conditions. Based on this, it was determined that most countries allow the employer to resort to such a measure if the lockout is defensive, but the procedure for its implementation contains a number of restrictions. The article analyzes the provisions of the European Social Charter, the Law of Ukraine "On the Procedure for Resolving Collective Labor Disputes (Conflicts)", the Draft Labor Code of Ukraine dated 04.12.2007 № 1108, the Draft Labor Code of Ukraine dated 27.12.2014 № 1658, the Draft Labor Code of Ukraine 08.11.2019 № 2410-1, Draft Labor Code of Ukraine dated 08.11.2019 № 2410, Draft Law on Strikes and Lockouts dated 27.12.2019 № 2682. The article considers the views of domestic scholars on the feasibility of enshrining in Ukrainian law the employer's right to lockout, some of which consider it appropriate to allow the right to lockout as a protective action of the employer in response to workers' strike, but with some restrictions. Other scholars advocate a direct ban, as such an employer's right may violate workers' right to strike. Based on the positions of scientists, foreign experience and analysis of numerous legislative attempts to determine the legal status and procedure of the right to lockout, a variant of its enshrinement in the labor legislation of Ukraine is proposed to balance the rights and interests of employees and employers and avoid economic pressure on employees. The authors consider it appropriate to consolidate the right to lockout if it is defensive, following the example of European experience.

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