COMMERCIAL SECRET AND LIABILITY FOR HER DISCLOSURE

This article reveals the methods of disclosing information that constitutes a trade secret and the consequences of this act, as well as the types of responsibility and measures to ensure the safety of this information

COMMERCIAL SECRET: A FACTOR OF ENTREPRENEURSHIP DEVELOPMENT

В статье рассматривается коммерческая тайна как неотъемлемый атрибут рыночной экономики. В работе приводятся виды, информации, содержащей коммерческую тайну, методы по обеспечению конфиденциальности коммерческой тайны предприятия. The article considers trade secrets as an integral attribute of a market economy. The paper presents the types of information containing a trade secret, methods to ensure the confidentiality of the company's trade secret.

Proportional method under the conditions of separate accounting of objects of taxation

Recently the definition and verification of taxable objects are associated with the so-called business loophole “commercial secret”. In these tough conditions, auditors and taxpayers should master the techniques of conducting separate tax accounting of taxable objects. Taxpayers are forced to make a choice: which side of the tax system is more preferable to this or that version of the proportional method? The purpose of the article is to recommend ways of applying the proportional method of determining the objects of taxation in the conditions of separate tax accounting. The data of the first two options show that renting out premises for an LLP is unprofitable. The authors believe that it is necessary to review the terms of lease agreements and reduce the cost of renting premises. The calculations in the third variant indicate a significant and significant impact of the specific weight of the average number of employees on financial and tax indicators. When applying the third option of calculations, the company will pay significantly less CIT with unchanged financial and tax results. The company will prefer to fix the application of the proportional method in the accounting policy according to the latter option. This calculation option, according to the authors, helps to clarify not only the size of total expenses by type of activity, but also helps to distribute and clarify in detail information about taxable income, retained earnings and the amount of CIT by type of activity. Detailed information about the main performance indicators of the company contributes to the real content of the financial and tax reporting forms.

The Possibility to Recreate the Shapes of Objects on the Basis of Printer Vibration in the Additive Printing Process

Information protection is an important safety issue in many human activity fields. Technological advances and related ubiquitous computerization bring new challenges in this area. In particular, the problem concerns the protection of devices against non-invasive acquisition processed information in ICT systems. It is known that, e.g., VGA, DVI/HDMI interfaces or laser printer formatter systems that process visual signals are the effective sources of compromising electromagnetic emanations. The emission safety of the more and more commonly used 3D printers is less known. In many cases, the disclosure of information about printed objects might constitute an infringement of the state/industrial/commercial secret, copyright, patent protection, etc. In order to analyze the existing threat, a selected printer using FDM technology was tested. During the tests, simple objects were printed to identify the operation of the stepper motor and the movements of the printer head and the printer platform, which are sources of emissions in the secondary channels. The analyses performed focused on finding the correlation between the recorded vibration signals and the printer head movements when an object was printed. It was shown that the analysis of the registered sensitive signal runtimes and their spectrograms allowed to recreate the printed object shape. Three simple objects (a trihedron, a tube and a tetrahedron) were selected for testing because they include elements that allow the four major movements of the printer head to be easily recognized: along the X axis, along the Y axis, along an arc and diagonally (between the X and Y axes). The paper presents the test results and their analyses.

CONCEPT AND CONTENT OF COMMERCIAL AND OFFICE SECRETS AS COMPONENT PARTS OF THE ENTERPRISE

This article analyzes the concept of official and commercial secrets as part of an enterprise as an object of civil law relations, their legal foundations, the meaning of their main features, as well as contractual legal problems arising in connection with them. In addition, we will talk about the differences between the concepts of "commercial secret" and "official secret" on the subjects of transactions, official secret in relations of an administrative nature, the secret of an economic entity, on the circumstances that are not protected by patent protection.In addition, the properties of information included in ranks of commercial secrets are disclosed

ENSURING INFORMATION SECURITY OF A COMMERCIAL ENTERPRISE WHEN TRANSFERING EMPLOYEES TO A REMOTE WORK

Проблема разглашения данных, относящихся коммерческой тайне, в современном мире уже давно стала одной из самых значимых, поскольку информация является приоритетным ресурсом в 21 веке. На наш взгляд, все чаще и чаще возникают проблемы, связанные со сложностью распространения и защиты режима коммерческой тайны в отношении документов, имеющих электронную форму. The problem of disclosing data related to trade secrets has long become one of the most significant in the modern world, since information is a priority resource in the 21st century. In our opinion, more and more often there are problems associated with the complexity of the distribution and protection of the commercial secret regime in relation to documents in electronic form.

ECONOMIC SECURITY AS IMPORTANT BUSINESS PRIORITY: INTEGRATED DECISIONS IN THE FIELD OF PRESERVING COMMERCIAL SECRET

The issues related to the conceptual foundations of building a system of economic security of modern enterprises and organizations are considered. Particular attention is paid to integrated organizational and methodological solutions to protect their trade secrets.

Problems of Jurisdictional Protection of Rights to Commercial Secret

In case of violation of the right to trade secrets and the need for jurisdictional protection of confidential information of the enterprise, copyright holders face a number of legal problems and a number of commercial risks. The author makes an attempt to generalize and systematize the practice of courts of general jurisdiction on the described problems and assesses the effectiveness of the application of jurisdictional methods of protecting trade secrets.