Economic Problems and Legal Practice

The purpose of the research. The article considers changes in the legal regulation of the financial market of the Russian Federation associated with the sanctions pressure from foreign states. The process of transformation of Russian law in the context of restrictions, the ongoing changes in modern legal regulation are analyzed. The purpose of the study is to establish and identify the features of legal regulation of individual areas of the financial sphere of the state, in particular, the banking sector, the securities market, the foreign exchange market, the insurance market, and the microfinance market. This is necessary to determine the main directions of development of the financial market in the context of sanctions from unfriendly states. Results. As a result of the research, the author comes to the conclusion that the Russian legislation regulating the financial market is actively changing under the influence of sanctions. The main task remains to strengthen the role of the development of the Russian financial market in the accelerated transformation of the country's economy. At the same time, it is important that financing relies mainly on domestic sources and depends less on external ones. In the context of sanctions and increased restrictions, it is advisable to continue to support the sustainable development and transformation of the Russian economy, taking into account the main factors, as well as to improve financial literacy and financial accessibility in the country, develop long-term financing instruments and the capital market.

Insurance is the most important area in public life both for the economy as a whole and for each individual in particular. In order to improve the functioning of this system, it is necessary to maintain an optimal balance between the level of regulation of insurance legislation and the rapidly changing conditions of society's development. The author, based on the analysis of the NPA, proves that it cannot be called optimal. The main purpose of the article is to identify the legislative parameters of the functioning of such a system, based on the existing relationship between the provisions of the Civil Code of the Russian Federation, basic and specialized laws and by-laws, which will identify its specifics and determine the directions of harmonization. The study identifies the gap in the above-mentioned legal acts and the conflict of law norms, which concerns not only individual concepts (terms), but also the regulation of individual elements of the constituent legal relations. Based on the research conducted by experts in the field of jurisprudence, the author comes to the conclusion that it is necessary to systematize legal norms and bring them to uniformity, which is especially important in the digital era of society's development and supports proposals to combine them in the Insurance Code.

The article analyzes the models of legal regulation of personal data protection that have developed in the USA and Canada. The subject of the study is a comparative analysis of the legislative aspects of personal data protection in American and Canadian law. The main difference in the purpose of legal regulation is highlighted: in the United States, personal data protection is aimed at protecting a citizen from government interference, while in Canada, data protection is focused on individual autonomy through the control of personal data by the subject of such data himself. The article concludes that it is possible to use the American approach to the legal regulation of the use of personal data placed in the public domain in information and telecommunications networks.

The purpose of the research. The article discusses practical issues and problematic aspects related to the practice of dispute resolution on the provision of medical services using digital technologies both in pre-trial and judicial proceedings. The current judicial practice in the field under consideration is analyzed. The purpose of the study is to identify the features and trends in the settlement of disputes on the provision of medical services using digital technologies. Results. As a result of the conducted research, the author comes to the conclusion that the specific features of the consideration of disputes on the provision of medical services using digital technologies are limited by special legislation regulating this area, i.e. the mode of use. It is proved that the way of organizing the provision of medical services using digital technologies does not significantly affect the legal nature of relations within the framework of a contract for the provision of medical services, but differs in a special mode of its provision.

The purpose of the research. The authors of the article conduct a study of the legal prerequisites for the digital transformation of the defense industry of the Russian Federation, analyze their features for contracts for the performance of experimental design work, and assess the existing digital contractual instruments in order to determine the possibility of their application for experimental design work (R&D) in the future of industrial digitalization. Results. As a result of the conducted research, the authors come to the conclusion that in the process of digitalization, the technical component of R&D work will be subject to legal regulation much earlier than its legal component—the conclusion of the contract. Such a division will arise due to the uneven pace of digital transformation of industry, the prevailing part of which is the direction to increase the speed of development of its industries, innovation, and, therefore, the competitiveness of manufactured products. At the same time, legal regulation of R&D in terms of contracts will become a logical consequence of the digital transformation of the technical component and will be expressed in the development of legal regulation of procurement activities, the conclusion of contracts for the implementation of R&D in the form of modified smart contracts, unification with contracts for the implementation of research and development work into a single type—research and development activities.

Verification of a crime report is a very important step in the criminal case in the future. However, the regulation of procedural legislation on the participation of an interpreter at this stage is rather weak. In practice, an interpreter is invited if the applicant, the person against whom the crime report is being checked, and in some cases other participants in the check do not speak the language of the proceedings. The current criminal procedure legislation does not regulate the procedural powers of an interpreter when considering a crime report. As a result, it is not possible to fully protect the procedural rights of individual participants in the pre-investigation check. With this in mind, the authors of the work conclude that there is a need for procedural regulation of the translator's participation in verifying a crime report and synchronizing the prescriptions of procedural and non-procedural legislation.

Modern technologies bring a lot of new things into our lives, and at the same time create certain difficulties from the point of view of legal regulation, and many phenomena have not yet received their terminological clarity and understanding. Such phenomena include cryptocurrency, which de facto exists, but de jure is essentially absent from the law the term defining it. The diverse points of view of theorists and practitioners on this concept, the lack of legislative regulation, require the development of a unified concept of cryptocurrency.

The purpose of the study. The article analyzes the forensic characteristics of railway accidents: concepts; classification; specifics of the inspection of the scene and the organization of the investigation. Conclusions. Accidents (accidents, wrecks) in the field of railway transport and its infrastructure, especially those that caused death, injury to people, environmental problems (fires, ingress of dangerous and polluting substances into the ground and water, which were cargoes, etc.) invariably and everywhere cause a great public outcry. Inspection of the scene of the accident and further investigation of accidents (crimes) in railway transport have a large number of specific features, which justifiably entails the need to involve specialized specialists in the investigation. The most valuable source of objective evidentiary information is the conclusions on a wide range of forensic examinations, both specialized (railway technical examinations) and others, depending on the situation.

The purpose of the research. In continuation of the series of articles devoted to approaches to international law in the scientific doctrine of Great Britain, this study touches upon the views of Georg Schwarzenberger, a famous British scientist, Professor Emeritus of international law at the University of London. During his academic career, he published plenty of works that had a significant impact on foreign science of international law in general and British international legal doctrine in particular. In Russian studies his scientific ideas are given little attention. The selected topics of the Volume 1 of one of his major works, the four-volume «International Law as applied by International Courts and Tribunals», are analized in the article. Given the originality of this work and the degree of its influence on the development of the science of international law, a brief analysis of the main topics presented in it allows us to better understand the foundations of the formation of the concept of international law of the United Kingdom, as well as the research methodology used by the British. Results. The material presented by G.Schwarzenberger is an unconventional study, the purpose of which was to test on a large scale the scientific inductive method and the interdisciplinary approach to international law. The analysis of his work expands the understanding of the directions of development of the science of international law in Great Britain and, accordingly, the degree of its influence on the general international legal concept of the United Kingdom.

The purpose of the study: the formation of production and technological chains in Russia of a complex structure, which consist of a set of industries with vertical and horizontal links. It is noted that large integrated structures will allow for the modernization of production based on innovations and ensure the technological security of the country in the context of sanctions from Western countries. Problem areas of activity caused by political and economic factors are identified. In the context of developing crisis trends, it is necessary to search for the most effective forms of interaction between participants within complex production structures, which can increase their competitiveness in the market. Structures with vertical and horizontal links are interested in high production results and increased competitiveness, due to more efficient use of resources and reduced transaction costs. The development of technologies will provide support for the development of new business models, control and develop business, model and automate decision-making processes, and develop cooperation in the ecosystem. The theoretical basis of the scientific work was the use of general scientific methods of cognition to the processes and phenomena under study, and the methodological basis was the synthesis of the theory of industrial production and neoclassical theory. The use of a logical approach allowed us to interpret the results obtained during the study, as well as to draw conclusions and formulate proposals on the use of various mechanisms, tools and models for the development of approaches to the development of a mechanism for managing the activities of production and technological chains. It was concluded that despite the current problems, Russian industry has sufficient resources and all the opportunities for the development and transformation of existing production and technological chains and the creation of new ones based on deepening integration processes and modernization of production.

The purpose of the research. The article analyzes the policy of the Republic of Belarus on ensuring national technological security: the approaches to define it and to assess its current state, place in the national system of socio-economic development and, in this regard, the relationship with other areas of state policy. The purpose of the research is to identify the groundwork developed in the country to strengthen its technological security for their use in Russia and relevant proposals. Conclusions. As a result of the conducted research, it was found out that despite significant progress in the formation of national technological security, it has not been possible to ensure it in Belarus, yet. However, it is advisable to apply the solid foundations created in this case in Russian practices: rely on a systematic approach, i.e., to link the achievement of technological security with other areas of state policy, as well as with the strengthening of the national innovation system, with the promising scientific and technological development of, and the identified ways of their effective economic development. The good opportunities to strengthen technological security by increasing the technological level of national economies provides the development of integration ties between our countries within the framework of their Union State.

Objective. Many companies highlight personnel security risks as significant in their annual reports. To determine them, knowledge, skills and methodology for assessing human resource potential risks as one of the areas of human resource security audit are required. For effective operation of the company it is necessary to track the movement of one of the main resources of the company—its employees, to assess the human resources potential in general and, to an even greater extent, valuable employees, to determine the risks of activities that affect the organization. At the moment there is no unified approach to the concept of personnel security and the methodology for identifying risks in this area, which determines the relevance of the selected topic. Model. The article presents a step-by-step methodology of human resources audit and risk assessment developed by the authors, which can be applied by both external auditors and internal auditors. Conclusions. The methodology compiled by the authors can help in conducting personnel audits and identifying potential personnel security risks, as well as assess the potential of the company in the work. On the basis of this methodology there is an assessment of the significance of risk for the organization and its impact on profitability. Practical significance. The practical significance of the article is that the obtained conclusions and the proposed methodology for conducting an audit of personnel potential, on the basis of which risks are identified, helps to improve the efficiency of work with personnel and increase the profit of the company by reducing risks and identifying areas to which the management of the organization needs to pay attention. Originality. The uniqueness of the article lies in the fact that it contains the methodology developed by the authors of the audit of human resources potential of the organization to assess risks in the field of human resources security in general.

In the modern global financial order, a number of currencies play the role of reserves, providing stability and liquidity in international financial transactions. In the article, the authors assess the possibility of giving the ruble of the Russian Federation the status of a regional reserve currency, as well as an analysis of the main challenges and threats to achieving this goal.

In the socio-economic and spatial development of any country, single-industry towns and conceptual approaches to the formation of models for their development and state support occupy a special place. These phenomena depend on a wide range of factors related both to the peculiarities of the allocation of natural resources and the resulting economic specialization of regions, the location of various strategically important production facilities for the country, and the legal norms adopted in the state that define its administrative and territorial structure and ensure territorial integrity. The purpose of the research. The article examines the identification of possible links between the conditions of functioning of single-industry towns, on the one hand, and options for their development strategies. Results. As a result of the conducted research, a theoretical typology of the situations in which domestic single-industry towns are located was developed and proposed. The role of large corporations, whose divisions are the city-forming enterprises of single-industry towns, in the development and implementation of strategies for their development in modern conditions is analyzed. The content of the problems of the development of single-industry towns, the solution of which does not require a change in legislation, is established and discussed. Special attention to the development of single-industry towns is also due to the fact that, being significantly dependent on the economic condition of the city-forming enterprise, single-industry towns often turn out to be centers of socio-political tension in the event of an unstable economic situation, a decrease in the competitiveness of the enterprise with subsequent reduction (closure) of production, restructuring of the company and the emergence of problems in local (regional) labor markets.

The paper focuses on the analysis of economic activity and financial condition of the enterprise, because it is one of the key management functions. High-quality economic and financial analysis allows the management of the enterprise to make balanced, reasonable management decisions, ensure the efficient use of resources and the achievement of strategic business development goals. The study identified the stages of the historical development of complex economic and financial analysis, presents the features of modern complex economic and financial analysis, indicates the shortcomings, and also developed the author's algorithm for complex economic and financial analysis at the enterprise, taking into account the risk tolerance of the enterprise. This paper presents an algorithm for complex economic and financial analysis that takes into account the level of risk tolerance of the enterprise. The relevance of the study is due to the need to adapt companies to modern conditions of an unstable market and the increasing importance of risk management, which is the key to successful functioning and increased competitiveness. The use of the proposed algorithm will allow the enterprise to make more accurate and sound management decisions, effectively use resources, monitor risks and increase its financial stability. It is important to note that this work focuses on the integration of risk analysis into the overall system of economic and financial analysis, which contributes to the formation of adaptive strategies that ensure sustainable development in a dynamic economic environment. The work is of interest both to theorists seeking to study the problems of risk analysis in more depth, and to practitioners who can use the proposed methods and approaches to improve the performance of their enterprises.

In modern conditions, the corporate income tax (CIT) is one of the budget-forming revenues. Therefore, the issues of checking the correctness of determining the amount of tax are one of the most important when conducting an on-site tax audit (CIT). The current procedure for conducting CIT is being considered, Discussion issues are highlighted, decisions that may affect the growth of tax revenues. The purpose of the study is to analyze the current methodology of GNP for CIT and highlight areas for improvement. It is used as a general research method (analysis, Synthesis, (description), and private-scientific (comparative method, graphical representation of data). The article discusses the current case law on the topic of the study, Clarification by financial authorities, what can be the basis for further improvement of tax legislation. Purposes of writing a research paper: to identify the main issues, arising from the CIT, as well as to highlight the tax risks arising from the audited entities. Conclusions: The study identified areas to improve the collection of CIT in order to improve the monitoring of tax authorities.

The article discusses current and promising directions of transformation of the foreign exchange market of the Russian Federation in the context of an acute phase of international economic and political confrontation and the implementation of unprecedented sanctions pressure on the national economy. The article pays special attention to the factors that have the greatest impact on the process of transformation and development of the Russian foreign exchange market and, in particular, the conduct of international payments in the implementation of foreign economic activity. Given the fact that in the modern structure of any developed national economy (as well as the global one), the foreign exchange market is one of its key segments that influence the entire trajectory of further development, it is extremely important to minimize risks and threats, both internal and external, especially those that interfere with the flexible adaptation of the system to rapidly changing conditions. The article also analyzes and identifies, in the author's opinion, the most effective methods and mechanisms of such adaptation to the conditions of the current «new reality».

Leading the world in the sphere of outward direct investment, the US has placed less than 1% of its investment volume in Africa. However, the energy transition can stimulate investment and change the situation. Without reliable and sustainable supplies of the necessary minerals, the leadership of the United States in key sectors of the global economy is in question. The growing influence of China is also in the area of interest of the American side, since it is Africa that is the focus of the commitments related to the Belt and Road Initiative (BRI) at the regional level., Congress's desire to strengthen U.S. development finance instruments and respond to China's Belt and Road Initiative (OBOR) has prompted the creation of the U.S. International Development Finance Corporation/DFC, which will carry out all the major functions. In assisting US investors, the American side sees a reliable alternative to public investment by authoritarian governments and strategic competitors, applying best practices in terms of transparency, environmental and social safeguards, and taking into account the acceptable level of partner debt. A special arsenal of tools has been developed countering China.

The purpose of the study is to disclose the composition and content of the actions of the management of innovative fuel processing companies to ensure their sustainable development in a competitive market. Based on the results of the work carried out, the following main conclusions were obtained. One of the effective mechanisms for solving the problem of optimizing the provision of consumers with fuels and lubricants is the organization of this work using fuel payment cards (fuel processing). There are relatively many companies participating in the payment card market, but they are not stable enough, which reduces customer confidence in this type of service and generally weakens the potential of the market infrastructure. To increase the stability of the work of processing companies, it is recommended to follow a number of imperatives that develop the principles of building their rational economic policy formulated by the authors. These include: application, improvement and development of marketing technologies to expand the sale of company services; implementation of a balanced, moderate economic policy focused on the stability of the company's development, and not on explosive growth; prioritization of profit distribution based on the interests of the company's development; conducting a thorough business case for the company's new projects using specialized modern software systems; absence of unjustified withdrawal of assets, increase in their value, including at the expense of an intangible component (patents, licenses, shares, participation interests...). The practical implementation of these imperatives requires from the management and line personnel of processing companies the appropriate composition and content of actions determined by the specifics of this business and the use of digital technologies.

The purpose of the study. The article is devoted to the analysis of the evolution of process management, starting from its inception to modern concepts. The key stages are considered, as well as four waves of process management. Conclusions. This article is a comprehensive study of the evolution of process management, describes the main stages of the development of the process approach in historical retrospect, and identifies four waves of process management and identifies the main trends characterizing the opportunities for further development of process management and its implementation in the activities of companies.

This article examines business development in the context of digital transformation with an emphasis on the use of Internet of things (IoT) technologies. The possibilities of using IoT to optimize an organization's business processes, improve resource efficiency, and create new business models are discussed. Particular attention is paid to the architecture of modern solutions based on IoT technology, including the integration of sensors, network technologies for interaction with customers and contractors, and analytical platforms for forecasting key business indicators. Examples of possible implementation of IoT in various sectors of business activities of organizations are given, possible advantages and challenges associated with the digitalization of business based on IoT technologies are analyzed, and possible positive results of applying this technology in practice are presented.