scholarly journals THE CURRENT CHALLENGES IN THE REGULATORY SYSTEM OF ACCOUNTING AND AUDITING ACTIVITIES IN GEORGIA

2019 ◽  
Vol 4 (8) ◽  
pp. 178-184
Author(s):  
Panteleimon (Paata) Kldiashvili
Keyword(s):  
Economic Development ◽  
Private Sector ◽  
Regulatory System ◽  
International Experience ◽  
Essential Elements ◽  
Economic Relations ◽  
International Commitments ◽  
Informational Basis ◽  
Characteristic Features ◽  
Made In

Accounting and auditing are essential elements of con- temporary economic relations. Their importance and the need for their development are constantly growing. Such rel- evance of the issue has paved the way for our interest in this subject, and accordingly, the purpose, objectives, subject, methods and the informational basis of research have been determined. The purpose of research is to identify the areas where improvements could be made in accounting and auditing regulation for private sector enterprises in Georgia, based on international experience, the country’s international commitments and the characteristic features of economic development.

ASSESSMENT OF THE SYSTEM BALANCE OF THE INTERNAL STRUCTURE OF GAS DISTRIBUTION ORGANIZATIONS

2020 ◽  
Vol 4 (10) ◽  
pp. 8-15
Author(s):  
S. V. ANISIMOVA ◽  
Keyword(s):  
Economic Development ◽  
Internal Structure ◽  
System Structure ◽  
Gas Distribution ◽  
Management Mechanism ◽  
Economic Relations ◽  
Russian Economy ◽  
Regional Aspect ◽  
Nomic Development ◽  
Characteristic Features

As socio-economic relations evolve in the domestic market, the development and complication of the management mechanism in gas distribution organizations takes place. A certain disproportion between the real and financial segments of the economy, in the levels of income of the population and in the socio-eco-nomic development of regions remains the characteristic features of domestic economic development. The multidimensional and multilevel imbalance of the Russian economy, including in the regional aspect, contin-ues to influence the internal management mechanisms of gas distribution organizations as resource supplying organizations, in the overwhelming majority, which are subjects of natural monopolies and are gasification operators in the regions. The article deals with the problems of optimization of the system structure of intra-organizational subsystems based on the identification of disparities on the example of gas distribution organ-izations. Proposals for improving the management mechanism of gas distribution organizations based on the criterion of balancing the system structure are presented.

Social Recourses of the Population under Conditions of Losing Economic Stability

2015 ◽  
pp. 86-99 ◽  
Author(s):  
E. Avraamova ◽  
T. Maleva
Keyword(s):  
Economic Development ◽  
Social Policy ◽  
Social Development ◽  
Safety Margin ◽  
Economic Stability ◽  
Socio Economic Development ◽  
Development Stability ◽  
Made In

The loss of country’s socio-economic development stability puts on the agenda the problem of finding solutions contributing to the maintenance of Russian households’ welfare. The authors believe that these solutions lie in the broader area than applying various instruments of monetary support. The most effective solutions are related to the actualization of own resources of households that can act as a safety margin as well as a source of social development. The attempt to evaluate the households’ resource provision and highlight the significance of each resource enabling or creating barriers to the growth of households’ welfare is made in this article. On the basis of received conclusions social policy areas directed at preserving or enhancing the welfare are defined.

Investment climate and government turnover in russian regions

2014 ◽  
pp. 88-117 ◽  
Author(s):  
G. Syunyaev ◽  
L. Polishchuk
Keyword(s):  
Economic Development ◽  
Theoretical Model ◽  
Private Sector ◽  
Authoritarian Regimes ◽  
Russian Regions ◽  
Investment Climate ◽  
Regional Data ◽  
Endogenous Property Rights ◽  
The Impact

We study the impact of Russian regional governors’ rotation and their affiliation with private sector firms for the quality of investment climate in Russian regions. A theoretical model presented in the paper predicts that these factors taken together improve “endogenous” property rights under authoritarian regimes. This conclusion is confirmed empirically by using Russian regional data for 2002—2010; early in that period gubernatorial elections had been canceled and replaced by federal government’s appointments. This is an indication that under certain conditions government rotation is beneficial for economic development even when democracy is suppressed.

Tendencies of Forming a Multistructure Economy in Uzbekistan

2019 ◽  
Vol 5 (12) ◽  
pp. 305-311
Author(s):  
M. Ashurov ◽  
Yu. Shakirova ◽  
O. Turdibekov
Keyword(s):  
Corporate Governance ◽  
Private Sector ◽  
Modern Corporation ◽  
The Republic ◽  
Characteristic Features

The article discusses some issues of the formation of a multistructure economy in the Republic of Uzbekistan. The authors performed an analysis of the processes of privatization and privatization in the country. The general tendencies of privatization by stages and results are revealed and generalized. The characteristic features of the stages of denationalization are studied. The formation of the private sector and on the basis of this form of joint stock companies. The need for improving the mechanism of corporate governance in a modern corporation is highlighted.

Transformation of Scientific Approaches to the Practice of Regulating the Socio-Economic Development of a Region

2018 ◽  
Vol 11 (4) ◽  
pp. 102-110
Author(s):  
N. P. Molchanova
Keyword(s):  
Economic Development ◽  
Regional Economy ◽  
Historical Context ◽  
Scientific Discipline ◽  
State Regulation ◽  
The State ◽  
Economic Relations ◽  
Current Period ◽  
Socio Economic Development ◽  
Legislative Framework

The paper deals with the methodology and practice of the state regulation of the regional economy based on the legislative framework and works of Russian scientists in the historical context with account for the specifics of the current period of market transformation. The subject of research is organizational and economic relations, aimed at improving the management efficiency of regional socio-economic development. The purpose of research was to identify the key problems of the regional economy regulation preventing the balanced functioning of administrative-territorial entities and substantiate the need to boost measures of state support. Based on the dialectical cognition method and the system approach, the positions of leading scientists and scientific schools on topical issues of the regional economy as a scientific discipline were analyzed, which made it possible to identify the main reasons hampering socio-economic transformations and justify measures for running a more active regional policy. It is concluded that consistent improvement of methodological and organizational approaches creates prerequisites for improving the results of the socio-economic development at the regional level; however, in the current situation of the macroeconomic instability serious problems may arise to be resolved primarily by the state regulation.

SPECIFIC FUNCTIONING OF INTERNATIONAL BUSINESS IN KEY COUNTRIES OF EASTERN ASIA

2020 ◽  
Vol 3 (7) ◽  
pp. 135-139
Author(s):  
K. D. GVASALIYA ◽  
Keyword(s):  
International Business ◽  
East Asian ◽  
Asian Countries ◽  
Eastern Asia ◽  
Economic Relations ◽  
Economic Role ◽  
East Asian Region ◽  
Doing Business ◽  
World Economic ◽  
Characteristic Features

The East Asian region plays an important economic role in the system of world economic relations, includ-ing one fifth of the world's population with a rapidly growing middle class and mobility that creates high consumer demand. The specifics of the functioning of international business in the key East Asian countries, including gov-ernment regulation, forms of doing business, characteristic features and stages of the formation of international business, differ significantly from those adopted in Western countries. Due to this, the study of the development and functioning of international business in the region is a relevant area of research. The article discusses the main specific features of the Asian business model, analyzes the specificity and forms of functioning of international business in the East Asian countries.

ASSOCIATION “BUSINESS CENTRE FOR ECONOMIC DEVELOPMENT OF THE COMMONWEALTH OF INDEPENDENT STATES”. THE MAIN MILESTONES OF INTERNATIONAL INTEGRATION COOPERATION

2021 ◽  
pp. 23-59
Author(s):  
Efim I. Pivovar ◽  
Keyword(s):  
Economic Development ◽  
Business Leaders ◽  
Commonwealth Of Independent States ◽  
Economic Relations ◽  
History Of ◽  
Independent States ◽  
The Media ◽  
Business Structures ◽  
Set Up ◽  
Goals And Objectives

The article covers the activities of the Association called Business Centre for Economic Development of the Commonwealth of Independent States. The author examines in detail the twenty-year history of this organisation, its creation, goals and objectives, features of the structure, participants and partners, and the formation of competence areas. The article emphasises that over the years of its existence, the Association has become an important and effective platform for interaction among business structures, industry associations, banking and financial institutions, entrepreneurs, the expert and scientific community as well as the media of the Commonwealth countries. Considering the Association’s key areas and forms of activity the author highlights the annual International Economic Forums involving business leaders of the Commonwealth member states, which contribute to the strengthening and development of multilateral economic relations in the post-Soviet space. The article examines in great detail the work of each Forum, its participants (both individuals and legal entities), the topics of discussions and speeches of individual speakers from various Commonwealth countries, which, in the author’s opinion, are of crucial importance for the activities of the Association called Business Centre for Economic Development of the Commonwealth of Independent States and the entire Commonwealth, as well as for the development of Eurasian integration. In addition, the article focuses on the final documents of the Forums: the author studies their main provisions with the set up in them goals, tasks, proposals and priorities.

Abaclat and Others (Case Formerly Known as Giovanna a Beccara and Others) v. Argentine Republic

ICSID Reports ◽  
2021 ◽  
Vol 19 ◽  
pp. 364-423
Keyword(s):  
Economic Development ◽  
Due Process ◽  
Burden Of Proof ◽  
Third Party ◽  
Foreign Investor ◽  
Content Type ◽  
Host State ◽  
Sovereign Bonds ◽  
Investment Treaty ◽  
Made In

364Jurisdiction — Investment — Contract — Whether a dispute arising out of and in relation to sovereign bonds was an investment treaty dispute rather than a mere contractual dispute — Whether forum selection clauses influenced the place where the alleged investment was deemed to have been madeJurisdiction — Investment — Sovereign bonds — Contribution — Interpretation — Whether security entitlements derived from sovereign bonds constituted obligations or public securities within the definition of investment under the BIT — Whether the investors had made contributions leading to the creation of value that the contracting parties intended to protect under the BITJurisdiction — Investment — ICSID Convention, Article 25 — Interpretation — Salini test — Contribution — Whether the Salini test was the right approach to determine whether an investment had been made — Whether protection of security entitlements derived from sovereign bonds was consistent with the spirit and aim of the ICSID Convention — Whether the ICSID Convention sets the outer limits of consent given under the BITJurisdiction — Investment — Sovereign bonds — Legality — Whether the investment was made in compliance with municipal lawJurisdiction — Investment — Sovereign bonds — Territory — Economic development — Whether the investment was made in the territory of the host State — Whether it was sufficient for the invested funds to have supported the host State’s economic development — Whether it was necessary for investments of a purely financial nature to be linked to a specific economic enterprise or operation taking place in the territory of the host StateJurisdiction — Foreign investor — Nationality — Timing — Whether the investors held the nationality of the home State — Whether natural and juridical persons met certain requirements prior to the registration of the request for arbitrationJurisdiction — Foreign investor — Mass claim — Burden of proof — Whether the investors bore the burden to prove each of them met the requirements of jurisdictionJurisdiction — Foreign investor — Sovereign bonds — ICSID Convention, Article 25 — Whether a party that has purchased security entitlements derived from sovereign bonds through layers of intermediaries may still be classified as the party having made an investmentJurisdiction — Consent — Fraud — Whether the State may invoke the investor’s allegedly fraudulent consent to challenge the validity of the agreement to arbitrate the dispute365Jurisdiction — Consent — Mass claim — Procedure — Whether specific consent was required in regard to the procedure for arbitration in the form of collective proceedings or collective mass claimsJurisdiction — Consent — Prior consultation — Domestic litigation requirement — Whether prior consultation and domestic litigation requirements in the dispute resolution clause of a BIT were relevant to whether the host State consented to arbitrationAdmissibility — Mass claim — ICSID Convention — Denial of justice — Whether the mass aspect of a dispute was admissible under the current ICSID framework — Whether to deny the admissibility of mass claims would be a denial of justiceAdmissibility — Prior consultation — Domestic litigation requirement — Whether the failure to meet the requirements of prior consultation and domestic litigation rendered the claims inadmissible — Whether municipal courts would have resolved the dispute within 18 monthsProcedure — Mass claim — ICSID Convention — ICSID Arbitration Rules — Interpretation — Whether the silence of the ICSID framework in respect of collective proceedings was to be interpreted as a gap — Whether a tribunal may adapt the ICSID Arbitration Rules to enable the group examination of claims in accordance with the object and purpose of the ICSID Convention — Whether the claims of multiple claimants were identical or sufficiently homogeneous to allow for their group examination — Whether group examination would meet standards of due processProcedure — Withdrawal — Mass claim — ICSID Institution Rule 8 — Whether certain investors had withdrawn their consent prior to registration of the request for arbitrationProcedure — Discontinuance — Mass claim — ICSID Arbitration Rule 44 — Whether the request of certain investors for discontinuance should be granted — Whether discontinuance of some investors required the termination of the arbitrationAdmissibility — Abuse of rights — Agent — ICSID Arbitration Rule 18 — Whether the ulterior interests of a third party acting as agent in the arbitration constituted an abuse of rights by the investorsProcedure — Evidence — ICSID Arbitration Rule 25 — Request for arbitration — ICSID Convention, Article 36(2) — Whether updated annexes to the request for arbitration containing information related to each investor were admissible — Whether the introduction of evidence violated the requirements of the request for arbitration by unilaterally updating the identity of the parties366 Costs — Discontinuance — Whether investors who discontinued their participation in the proceeding should bear their own legal costs and a share of the arbitration costsInterpretation — ICSID Convention — Policy — Whether policy considerations were relevant to determine whether the tribunal had jurisdiction over claims arising from sovereign bonds — Whether policy considerations were relevant to determine whether mass claims were admissible

FEATURES OF THE FORMATION AND DISPLAY OF TEMPORARY FEATURES IN THE IMPRESSIONS OF SEALS AND STAMPS CLICHÉS

2020 ◽  
Vol 21 (1) ◽  
pp. 318-329
Author(s):  
N. Zubova ◽  
H. Loshmanova ◽  
V. Somov
Keyword(s):  
New Technologies ◽  
Forensic Identification ◽  
Time Period ◽  
Temporal Features ◽  
Technology Changes ◽  
Characteristic Features ◽  
Materials Used ◽  
Seal Impressions ◽  
Legal Grounds ◽  
Made In

Seals and stamps, as well as their impressions, have been the objects of forensic identification for many decades, and although there are legal grounds for refusing to use seals by economic entities at present, documents are still certified with seal impressions. Recently, a great number of documents have been received for examination to address the issues as to the time period for document production. The forensic task on establishing the time period for document production is relevant. Only in the 80-s of the last century research regarding the possibilities of determining the time period for document production by impressions made by seals (stamps) clichés, produced with the help of vulcanizing rubber using movable types or typewriter composition was initiated. Over the past forty years, cliché manufacturing processes and the materials used in this process have significantly changed. At present, clichés produced with the use of new technologies are widespread, namely: laser engraving of rubber made by using photopolymer technology or flash technology. Changes in the technology of making clichés, production of new materials have led to the emergence of features that are formed in the cliché while its using. These features are displayed in the impressions of seals and stamps clichés. The article outlines the characteristic features of seals (stamps )clichés, considers the conditions for the occurrence of features in the process of their use, shows the evolution of their change, outlines the time periods for the existence of features, defines the criteria for attributing features to identically significant temporal features of the cliché. The mentioned temporal features appearing in the cliché of seals and stamps in general (taking into account handles) and in impressions over a certain period of time, allows to determine the time period of applying the impression on a document. In this case, free samples of impressions that have been made over the time period of examination and meet certain requirements should be provided for comparative analysis. For the categorical conclusion that the impression of a seal (stamp) was made in a specific period of time, it is needed to establish a set of persistent individual features that appeared in the studied impression and its copy over a certain period of time.

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