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Abadzhyan Manushak Araratovna, Sennikova Alina Evgenievna Read the Article: Analysis of the cost of production of the organization «L&K COMPANY» |
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| The article presents an analysis of the cost of production of children’s clothing of the organization "L&K company". The main elements of production costs and its structure are considered in the form of a table that includes various indicators of the company studied from 2016-2018. In this regard, a General analysis of the data and the main factors affecting the cost structure are given. The article also analyzes the efficiency of the use of fixed assets, which takes into account such important indicators as the cost of fixed assets, output, capital return and depreciation. Reserves for reducing production costs are determined, which is the most important factor in the development of the economy of an economic entity and the basis for measuring income and expenses. | |||||||||||||||
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Key Words: cost price, organization, costs, expenses, production. |
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| Abstract |
Alekhin Vitaliy Petrovich, Melnik Natalya Aleksandrovna Features of the criminal law regulation
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| The presented scientific work presents a fairly relevant topic today in the turnover of narcotic drugs and other psychotropic substances through the use of the information and telecommunication network Internet. The authors analyze foreign and domestic regulatory acts that define the concept of drug trafficking, as well as related concepts. It is noted that drug trafficking carried out through the use of the Internet poses a threat of cumulative damage to public relations, as well as an increase in the criminality of the information space of the Internet. The authors come to the conclusion that modern criminal law needs some refinement and suggest making the necessary amendments to the text of the criminal law |
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Key words: Illicit trafficking in narcotic drugs, psychotropic substances, information and telecommunications network Internet. |
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Bogdasarova Alina Artemovna Some legal aspects of parental responsibility for the upbringing and development of their childrenl |
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| One of the most problematic and incompletely resolved issues of family law is the achievement of subjective equality of participants in family relations, including the exercise of the right of parents to raise and communicate with a child. The article discusses some legal aspects of parental responsibility for the upbringing and development of their children. It is noted that the methods of raising a minor must exclude neglect, cruel, rude, degrading treatment, insulting or exploitation of children. To protect the rights of minors, the legislator defines the basic concepts and norms on which the regulatory framework is based, both at the federal and regional levels. The paper indicates the main types of liability applicable in the Russian Federation | |||||||||||
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Key words: : parenting, responsibility, improper implementation, minors, child, abuse. |
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Budnikova Anastasia Borisovna Read the Article: Proof of the state of insanity in cases of administrative offensesmicrolend agreement in the Russian Federation: questions of theory and practice in the conditions of modern time |
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| The article explores ways of proving insanity in the conduct of proceedings on administrative offenses. Based on the analysis of judicial practice, a systematization of the methods of proof is made. When considering certain methods of proof, taking into account the current legislation, a conclusion is drawn on the validity of their use in administrative cases. |
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Key words: insanity, proving, evidence, administrative proceedings. |
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Vasilevskaya Irina Dmitrievna Read the Article: Features of state forest pathological monitoring in forests located on the lands of the forest fund of the Russian Federation, and its necessity |
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| This article discusses the features of state forest pathological monitoring in forests located on the lands of the forest fund. Since land relations have always been the focus of public attention, state forest pathological monitoring continues to be an urgent measure for the conservation and reproduction of forests, both for the ecology and for the country’s economy. It is noted that state forest pathological monitoring is characterized by an integrated system of observations of the sanitary and forest pathological state of forests and the processes and phenomena occurring in them, as well as analysis, assessment and forecast of changes in the sanitary and forest pathological state of forests. Its necessity is explained by the fact that the further use and purpose of the forest fund lands depends on the quality of state forest pathological monitoring. According to the author, the provisions of forest legislation on state forest pathological monitoring should be supplemented with a condition on the planning of sanitary and recreational measures and on the localization and elimination of foci of harmful organisms, as well as a norm on informing participants of forest relations about dangerous events that contribute to the negative impact on forest life | |||||||||||
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Key Words: forest pathological monitoring, forest pathological threat, sanitary measures, forest relations. |
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Vasilevskaya Irina Dmitrievna The main problems and prospects for the development of legislation regarding the establishment of easements in elation to land in the Russian
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| This article discusses the main problems and prospects for the development of land legislation in terms of establishing easement in relation to land in the Russian Federation. With the adoption of the Constitution of the Russian Federation, various forms of ownership were legalized, including land. This caused various changes in land legislation that predetermined the emergence of new land relations in the Russian Federation. These legal relationships are diverse, various land users interact in their framework, which were not in Soviet times. This interaction must be properly regulated to avoid collisions. Largescale changes in land legislation, which entered into force on March 1, 2015, contributed to the spread of the practice of applying easements. Despite the fact that easements, including land, appeared in Roman law, this issue is relevant in modern society. It is the issues of establishing easement that are an integral part of land relations, which, in turn, are in the focus of public attention. |
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Key words: : land legislation, land relations, land code, powers of the constituent entities of the Russian Federation, land easement. |
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Vasilevskaya Irina Dmitrievna Features of legal regulation of specially protected natural territories in the Russian Federation |
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| This article discusses the features of regulation of the development of specially protected natural territories in the Russian Federation. In view of the increase in anthropogenic impact on the environment, specially protected natural territories belonging to objects of the national heritage and contributing to the development and conservation of natural landscapes and green areas, flora and fauna, as well as the development of ecological and educational work, are becoming relevant. The socioeconomic development of the country depends on the quality legal regulation of the lands of specially protected territories. It is noted that the legal regulation of specially protected natural territories is carried out not only at the federal, but also at the regional level. At the same time, regional legislation, unlike federal one, is subject to constant changes, and its content forms certain legal conflicts and gaps, thereby creating a number of litigations and complicating the application of law. According to the author, for the most effective development of environmental legislation, it is necessary to develop a regulatory act regulating the regime of special protection of land plots included in the borders of national parks without withdrawal from economic operation | |||||||||||
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Key words: land legislation, land relations, land code, specially protected natural territories. |
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| Abstract |
Gavrik Anastasiya Yevgenyevna Read the Article: |
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| In this article, the author examines and analyzes the position of the information intermediary in Russia. Modern problems of legal regulation of relations with their participation are defined. Because in the conditions of rapid development of information technologies, there is an objective need to regulate the legal status of the information intermediary. After all, with the emergence of a new subject of law, there was a need to develop effective and relevant legal instruments designed to protect exclusive rights, as well as to detail the legislation governing legal relations in the intellectual sphere. Civil law has yet to determine the legal nature of this phenomenon, but its legal status is already of paramount importance for law enforcement practice. |
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Key words: information intermediary, internet, service, information |
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Gromova Maria Fedorovna The rights of minor citizens to their parents’ living quarters after their divorce |
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| This article analyzes the provisions of the current legislation, analyzes the provisions of civil, housing and family law. The concept of housing rights of minors as a separate category of persons under the age of majority who have specific regulation of their housing rights, in particular, their parents, is given. The problem of regulating the housing rights of children left with one of the parents by a court decision or an agreement between spouses due to divorce between parents is considered. Also, the issue of what type of living space a minor child and a former member of the owner’s family with whom the child is left can be considered. Is the owner of the dwelling obligated to provide them with his own or other suitable dwelling | |||||||||||
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Key words:minor, housing rights, landlord.t. |
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Dolgova Anna Alexandrovna Read the Article: Comparative analysis of economic indicators of the largest manufacturers of smartphones Apple and Samsung |
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| The article provides a comparative economic analysis of the largest manufacturers of smartphones Apple and Samsung. A general description of these corporations is given, their market segments and smartphone market shares are determined. A comparative analysis of the most important results of the company’s activities: revenue from sales, net profit and sales of smartphones, a net profitability of company sales. It was revealed that Apple is more profitable, although Samsung is the leader in sales in the smartphone market. Apple’s net sales margin is also higher than that of Samsung. Possible reasons for this are identified. Recommendations are offered to increase the efficiency of commercial activities for both companies and expand their sales markets. |
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Key words: smartphone, multinational corporation, profit, competition, market share |
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Donskova Lyudmila Aleksandrovna, Fedorova Tamara Dmitrievna Agricultural terminology: some ways of forming terms and their polysemy |
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| The article is devoted to the problem of agricultural terminology and its application in professional activities. Such concepts as the "term"and replenishment of the terminological structure of the language are considered. There were described the processes by which the terminological replenishment of agronomic terms occurs and examples are given. The problem of multiple meanings of words, their dependence on the context and the complexity of translation are touched upon. There are conflicting opinions of scientists who share the concepts of "polysemy"and expressing the opinion on the equivalence of terms. Examples of multiple meanings of lexical units that have distinctive features in their functioning are given. In addition to the methods of word formation analyzed in the article, there are many other methods, so researches on the polysemy of agricultural terminology and its translation remains relevant. | |||||||||||
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Key words: term, formation of terms, agriculture, replenishment of terms, word polysemy. |
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| Abstract |
Zamureyev Anatoliy Sergeyevich Read the Article: |
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| It is difficult to imagine modern market relations without such an important component as investment activity. Investment activity is inherently associated with investing capital in various sectors of the economy. The most common way of investing is the acquisition of shares in the authorized capital of the managing company. Acquired shares allow you to receive dividends, as well as manage, having the right to vote at a general meeting of shareholders. In many states, including the Russian Federation, for investors with citizenship of a foreign state, investment legislation provides for special regimes, as well as additional, enhanced control measures. Such measures are caused by the need to prevent and prevent negative consequences if a foreign investor conducts his business in bad faith, to the detriment of particularly sensitive sectors of the economy of a foreign state. Thus, the issues of monitoring foreign investors for a long time have been the subject of research not only by scientists of the Russian Federation, but also by scientists of foreign countries. |
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Key words: investor, investment, control, transaction approval, strategic importance, business company, antitrust authority |
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Zamureyev Anatoliy Sergeyevich Civil regulation of investment activity in socially significant sectors of the economy |
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| The implementation of investment activity is a relatively new form of participation of entities engaged in economic activity in the economic turnover. Previously, the administrative-planned economy operating in the Soviet Union implied the presence of the sole owner of all means of production - the state, so the entire production cycle was closed to the state. The state itself was the sole investor and beneficiary. This determined the state of the current situation in the sphere of investing in socially significant sectors of the economy, as well as the content of the legal regulation of this activity in the Russian Federation. Currently, the state of socially significant sectors of the economy is the main criterion that expresses the level of well-being of society. Improving the situation in socially significant sectors of the economy depends on the possibility of investing in these areas of the economy, as well as the creation of certain conditions for assistance and support at the legislative level. Within the framework of this article, the main problems and pressing issues of investing in socially significant sectors of the economy will be considered. | |||||||||||
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Key Words: investment, state, legal regulation, protection of rights, investment climate |
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| Abstract |
Ivanenko Igor Nikolayevich, Fedorenko Praskov’ya Mihajlovna Read the Article: Administrative and legal regulation of illegal migration in the Russian Federation |
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| In this article, the authors consider the features of administrative regulation of illegal migration in Russia. Illegal migration is presented in the form of a dangerous socioeconomic phenomenon that negatively affects the demographic situation, the criminal situation and social life in the state, as well as contributes to the violation or infringement of human rights. State measures aimed at combating illegal migration are considered. The special role of administrative responsibility measures in the regulation of public relations related to illegal migration is noted. According to the authors, at the legislative level, it is necessary to consolidate the mechanism for implementing the Concept of State Migration Policy of the Russian Federation, develop an appropriate federal target program, determine funding and secure the responsibility of the relevant ministries and departments, federal subjects and municipalities |
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Key words: migration, customs border, foreign citizen, illegal migration |
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Ilyashenko Ekaterina Alekseevna, Mustafin Rafael Fayilievich, Mustafina Svetlana Anatolyevna Read the Article: Admissibility of electronic documents as evidence in administrative proceedings |
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| The article analyzes the norms of administrative - procedural legislation devoted to an electronic document. The issues of the admissibility of electronic evidence based on judicial practice are examined in detail. The analysis of various approaches to determining the place of electronic documents in the system of evidence in administrative cases | |||||||||||
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Key Words: administrative proceedings, evidence, written evidence, electronic document, electronic evidence, electronic signature. |
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| Abstract |
Maryin Evgeny Vladimirovich On the issue of privileges when collecting land tax from religious organizations
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| In this article, the author analyzes in detail certain economic and managerial aspects of establishing benefits in the administration of land tax, shows negative trends in regulation. land tax is a significant means of replenishing the local budget and contributes to the development of municipal territories, ensuring the financial stability of both environmental and social local systems. However, the establishment of land tax benefits for certain categories of legal entities is not always justified. Tax exemption usually refers to a statutory exception to the general rule. So, in the Tax Code of the Russian Federation, privileges are established for non-profit religious organizations. As a result of the study, it was concluded that in the legislation of the Russian Federation it is necessary to more clearly define the parameters of their own religious activities and charity. |
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Key words: land tax, non-profit organizations, tax benefits valuation methods, cadastral value of land. |
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Kupriyanova Anna Sergeevna Read the Article: Foreign economic component in the development strategy of the Russian passe-nger car industry |
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| The development of Russian car production in modern conditions is a strategically important area of domestic industry. This industry is an important item of state budget revenues and provides jobs for workers in the automotive industry and related industries. At present, the domestic automobile industry is undergoing a crisis period, which was caused by various circumstances, including a significant economic downturn throughout the world. The problems of the automobile industry in Russia are associated with the low competitiveness of domestic cars in comparison with Asian and European ones. Nevertheless, the Russian automotive market is far from saturated and has significant potential. It is necessary to develop a strategy for domestic cars to enter the foreign market and attract foreign investors in the Russian automotive industry. | |||||||||||
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Key Words: economy, automotive industry, automobiles, sales, export, investments. |
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Leonova Ekaterina Nikolaevna Administrative liability for tax offenses: current issues
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| In the framework of this work, contemporary problems that exist in the system of administrative responsibility for tax offenses are considered. It is noted that modern administrative and tax legislation does not contain a legal definition of “qualification of tax offenses”, which is an omission on the part of the legislator. The work focuses on the study of the opinions of other authors, on the basis of which the authors form their own vision of the state of the legal institution under consideration. It is concluded that the qualification of a tax offense should be understood as the activity of establishing the identity between the signs of the actually committed act and the signs of the offense carried out by the authorized bodies in order to legalize the legal assessment of the committed act in the procedural document. |
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Key words: administrative liability, administrative offense, administrative misconduct, tax legislation. |
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Palansky Anton Vladimirovich To the question of legal value and relation-ship of the terms and conditions of the power supply agreement |
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| In the article, the author studies the legal value and the ratio of the terms of the energy supply agreement. An energy supply agreement is a civil law relationship between an organization and a subscriber arising in the field of energy supply through a connected network. The value of this agreement should not be underestimated, since energy transfer to the subscriber should be implemented in accordance with safety procedures. Moreover, the efficient use of energy resources and the potential of the energy sector is the main goal of the energy policy of the Russian Federation. At the same time, there is a problem of legal perception and classification of the energy supply agreement. It is noted that a legal gap in the structure of contractual relations for the supply of energy to legal entities has gained significant practical and theoretical significance. According to the author, it is necessary to consolidate the subscriber’s obligation to transfer energy to sub-subscribers in the new rules for the use of electric and thermal energy | |||||||||||
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Key words: energy supply agreement, content of the energy supply agreement, conditions of the energy supply agreement, essential condition of the energy supply agreement, the usual condition of the energy supply agreement, the random condition of the energy supply agreement. |
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Silka Naira Omarovna The Russian establishing and operational practice of special economic zones |
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| Currently, special (free) economic zones are a promising tool for introducing national economies into the world economic space. Due to the wide opportunities for attracting investment, enhancing international trade and attractive preferential policies for residents, these zones have become widely distributed around the world, including Russia. In Russia, such territories are one of the large-scale Federal projects aimed at developing the economy of the country’s regions by attracting investment in priority economic activities. The paper considers the preferential treatment of business activities in the territory of special economic zones in key areas for business, analyzes the results of the functioning of residents of the zones, and also identifies the problems of development of special economic zones in Russia. |
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Key words: special economic zone, investment, investment climate, special business regime. |
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Simonyan Kristina Aleksandrovna Читать статью: Some problems of legal regulation of types of public service in the Russian Federation
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| This article discusses the main problems of legal regulation of public service in the Russian Federation. It is noted that the main goal of improving the civil service institution is to increase public confidence in the state apparatus of power, which is caused by the improvement of anti-corruption methods, the development of spiritual and moral qualities and the stimulation of the professional activities of civil servants, as well as the increase of their competence and professionalism. According to the author, the public service in Russia needs constant improvement. In this regard, the urgent task is to develop theoretical provisions and prepare practical recommendations for their implementation at the level of proposals in legislative and other regulatory legal acts of the Russian Federation in the field of public service. In addition, due to the incompleteness of the process of formation of a single federal governing body for public service, there is a need to create independent bodies for managing types of public service in Russia. | |||||||||||
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Key Words: public service, public servant, problems of the public service institute |
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Fisyun Andrey Viktorovich Punishment and its objectives in criminal law
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| This work is devoted to punishment and its purposes in criminal law. In the article, the author identifies, first of all, punishment as a criminal - legal category, as well as signs of punishment. The article discusses in detail the goals of punishment, their nature, legal nature, effectiveness or inefficiency of application. Considerable attention is devoted to the problems of the practical implementation of certain goals of punishment. Indeed, it is from the full implementation of the goals of punishment that the number of recurring criminals is reduced and, as a result, the safety of citizens from criminal attacks is ensured. The author concludes that punishment is a truly unique component of criminal law, because punishment can be simultaneously considered as a measure of state coercion and as a guarantee of public safety for citizens of a particular state. |
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Key words: punishment, justice, correction |
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Shevchenko Alexander Andreevich |
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| The article discusses issues related to the problem of employee recall from vacation arising in practice. The author analyzes the judicial practice on the application of Art. 125 of the Labor Code of the Russian Federation and concludes that it is necessary to improve the existing labor legislation. In particular, the author draws attention to the absence of an indication of the form in which the employee must express his consent to the withdrawal from vacation. Also, the issue of payment of compensation for the employee’s travel to the place of work when recalling it from vacation has not been legally regulated. | |||||||||||
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Key words: labor, vacation, recall from vacation, employee, employer, vacation, court, compensation. |
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Usenko Anatoliy Sergeyevich Read the Article: Forensic characteristics of the identity of the offender committing illegal participation in entrepreneurial activity |
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| To build a private methodology for investigating illegal participation in entrepreneurial activity, it is necessary to study the identity of the official who is illegally involved in entrepreneurial activity and the agent who contributes to the commission of this crime. In this article, the author examines the service and functional properties of an official and a proxy that contribute to the commission of a crime. It is noted that when collecting data characterizing an official, one should determine the nature of his official activities, his business qualities, the violations he has committed, his incentives and penalties. This information can be obtained from the materials of the personal file, official documents, as well as the testimony of his colleagues, including the bosses. The motives for the illegal participation of an official and a trustee in entrepreneurial activity are characterized by a selfish or other personal interest, the desire through certain illegal actions to obtain certain benefits for themselves. |
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Key words: official, trustee, entrepreneurial activity, controlled organization, corruption |
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Usenko Anatoliy Sergeyevich Read the Article: Some forensic aspects |
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| The complexity of the investigation of illegal participation in entrepreneurial activity is caused by the lack of evidence at the initial stage of the investigation. The main reason for initiating a criminal case under art. 289 of the Criminal Code of the Russian Federation are the results of operational investigative measures. As part of the operational-search measures, operational-technical measures are carried out and forensic information is recorded on audio recording files (phonogram). In order to give evidence to the contents of the file, it is necessary to attach it to the materials of the criminal case as evidence. It is noted that when assigning a multivariate examination where it is necessary to identify two or more persons (an official and a controlled person, an official and an employee of a controlled organization), the investigator must make a separate decision for each person. The recommendations presented by the author in the disclosure and investigation of illegal participation in entrepreneurial activity will avoid possible errors in the appointment of a phonoscopic examination. | |||||||||||
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Key Words phonoscopic examination, complex examination, multi-object examination, official, benefits, advantages, patronage, audio recording, phonogram |
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Fruslov Danil Gennadyevich Comparative analysis of family law and civil law regulation of spouses’ property relations in the course of corporate activities |
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| In this article, the author conducts a comparative analysis of the family and civil law regulation of property relations of spouses in the course of the activities of a corporate organization. It is noted that the correct definition of the content of the family legal relationship will allow to determine the range of norms contained in civil and family law. According to the author, special attention should be paid to the share as a variety of jointly acquired property and the valuation category of an asset and liability of a legal entity. Possession of a share in a legal entity gives its owner the right to corporate participation and management, receive dividends (income), part of the property after the liquidation of the legal entity. |
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Key words: property relations, marriage, corporate organization |
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