Vol 16, No 2 (2020)

The purpose of the article is to conduct a comparative analysis of the concept of «land cadastre» in the countries of Northern, Eastern and southern Europe, the principles of construction and functioning of land cadastre, administrative, economic and legal mechanism for accounting for land of various categories. The author conducts a comparative economic and legal analysis of land accounting using statistical, logical, and comparative methods of research. The author concludes that institutional evolution, applied services, and inventory definition differ in different countries due to the influence of culture, history, and other social causes. In other words, there is currently no single platform for cadastre and land cadastre in Europe. The variety of ways to register real estate at the level of European countries makes it difficult to unify existing GIS platforms, which implies the need to know the history and development of European systems that currently have a full or almost full percentage of real estate registration.

Objective: analysis of the main directions of image positioning of the Republic of Mordovia. Model: the most relevant leitmotives used to promote the image of Mordovia in a competitive environment are studied and an attempt is made to assess the degree of their uniqueness. The formation of the territory's image is directly related to its positioning, i.e., the choice of special properties (qualities, attributes) that would favorably distinguish it from the category of similar ones and create a reputation for success. Within each image leitmotif, positioning drivers, foreign analogues, the existing base, objects of communication influence, parties requiring leveling, and accompanying positioning lines are determined. It is concluded that the most promising areas are: «educational center»; «territory of sports»; «center of innovation»; «cultural province»; «center of the Finno-Ugric world»; «territory-health resort». When forming an image strategy, it is important to take into account the interests of both its residents and external audiences. There is still an open question about the effectiveness of the umbrella brand, («Saransk is an exemplary province») which is capable of incorporating all existing positioning, and on the other in terms of growth subject (role) can blur the perception of the territory and its recognition.

This paper examines the extent to which tariff has brought about economic growth in Nigeria between the period of 1981-2018. The ordinary least square method of regression was used to determine the individual parameter estimate. The F-test was used to determine the significance of the entire regression. Econometric analysis was also used to determine the impact of tariff and other variables like real gross domestic products as a proxy to economic growth, export, exchange rate and trade openness on economic growth in Nigeria. The findings from the regression result show that tariff had a positive relationship with economic growth in Nigeria, but it was statistically insignificant for this research. This paper also presents tariff, export and exchange rate as co-contributors in the stimulation of economic growth in Nigeria as was seen in their positive relationship with real gross domestic products, but trade openness had a negative impact on economic growth.

The article discusses the problems and prospects of developing the export of educational services of a state university, presents the results of monitoring the state of the provision of educational services to foreign students, and reveals the impact of the export of educational services on the economy of the region. It is noted that an essential element of the university’s development strategy is the expansion of the university’s international relations in the world market of educational services, effective activity in the export of educational services to the countries of near and far abroad. The analysis of the demand for educational services from foreign applicants, especially those studying in English-language programs, is carried out, the main macro-regions to which the export of educational services is directed are identified. The influence of the export of educational services of the university on the development of the economy of the region is substantiated, which manifests itself in an increase in income from the development of the campus infrastructure of the university, an increase in the number of places in hostels, an increase in the quality of education and safe stay, the acquisition of goods and services offered by regional markets. The projected increase in university income from the export of educational services to 120 million rubles in 2020. The study revealed that the costs of foreign students during the current year will amount to 230 million rubles. Thus, the monitoring of the export of educational services indicates the effectiveness of the export of educational services.

This article is devoted the changes in the approach of Russian and foreign scientists to the realization of the principle of fairness in taxation through the tax forms scale, differentiation of types of income and other criteria. The purpose of our research is to develop basic approaches to building a system of income tax for the population, aimed at implementing the concept of fairness in taxation, based on modern transformations of scientific views on the nature of the category of «fairness» in the tax sphere. The authors analyzed the classical approach to the concept of fairness, based on the principles of utilitarianism, horizontal and vertical fairness. They identified the shortcomings of this approach and the vectors of its development. The second part of the study is devoted to the assessment of modern approaches to the interpretation of fairness in the field of taxation. We have identified priorities shift towards the realization of the principles of merit (desert-based principle) and personal responsibility. The latter trend is mainly characteristic of foreign literature. We made recommendations based on an extensive review of scientific research in the final part of the article, which contain basic guidelines for constructing an optimal income tax system for the population. We used general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private scientific methods of cognition (comparison method, graphical method of data presentation). Practical significance: the main provisions and conclusions of the article can be used in scientific and pedagogical activities when considering issues of income taxation, as well as in determining priority areas for the development of the tax system and tax policy of the Russian Federation.

Task. Employee retention refers to methods used by management to help employees stay in the organization for a longer period of time. Employee retention strategies are important for motivating employees to stick with the organization for as long as possible and make an effective contribution. Sincere efforts must be made to ensure that employees grow and train in their current positions, and that they can enjoy their work. Model. The article examines methods for improving the system of retention and development of Bank employees, studies the General market, and also analyzes the necessary conclusions in the conditions of instability and turnover of personnel. Summary. Staff who have been trained tend to move to other organizations to improve their prospects. A favorable salary, a comfortable time frame, a better atmosphere, and growth prospects are some of the factors that encourage an employee to look for changes. Whenever a talented employee expresses a willingness to move on, management and the staff team must immediately step in and find out the exact reasons that led to the decision. Practical importance. The practical significance of the article is that the conclusions and suggestions are aimed at increasing the emphasis on motivating Bank employees by implementing a certain incentive system. Originality. The research conducted by the authors revealed that the new reality has changed the attitude to personnel as the main resource of the organization. Using this rare and irreplaceable resource allows the company to take a leading position, ensuring the success and prosperity of the organization.

Task. The article discusses modern approaches to the methodology for evaluating the effectiveness of the internal control and audit system, taking into account the specifics of the insurance organization and world practice. The article is devoted to the study of the stages and the algorithm for assessing the effectiveness of the internal control and audit system in insurance companies. The procedure for evaluating the effectiveness of the internal control system in an insurance organization is presented. Based on the research, the author proposed a block-modular scheme for auditing the effectiveness of the internal control system in an insurance organization. Model. Based on the studies, an algorithm for assessing the effectiveness of the internal control system in insurance companies was compiled and the importance of assessing the level of effectiveness of ICS and audit was emphasized. Summary. The effectiveness of the internal control system should directly depend on the construction of the most acceptable methodology for its assessment. The presence in the insurance organization of an effective system of internal control and audit is a sign of a well-organized managerial apparatus, a target for attracting investors and insurers. Originality. The result of the study was the separation from the total number of methods and methodologies for assessing the effectiveness of ICS, to develop our own methodology specifically for insurance activities. Concrete steps are proposed for evaluating the effectiveness of internal control in insurance companies.

Task. The article discusses the practical aspects of the problems of cost accounting in confectionery industry in conditions of efficient production, when the confectionery industry enterprises focus not only on revenue growth, but also on minimizing costs. Model. The analysis of the legislative framework governing cost accounting of confectionery products has been done. The process of «costing» is estimated and problems are identified. The classification features inherent in confectionery enterprises are considered. It is shown that the finished good is obtained by sequential processing of raw materials at several stages of the production process. Moreover, the production process is characterized by short cycle, continuity and interconnectedness of operations. The features of the formation of articles for calculating the cost of production of confectionery production are analyzed. Conclusions. A prerequisite for the effective functioning of the cost accounting system is the compilation of production reports by each production unit, which reflect the movement of raw materials, materials and output. At the same time, the costs of raw materials used in the process of production of finished goods in the production report reflect, both in the context of prescription norms, and in the amount of actual costs incurred. Practical value. In order to increase the efficiency of activities by optimizing the cost of production, confectionery enterprises seek to use the most rational method of cost accounting and calculating the cost of production. This leads to minimizing costs and increasing financial results. Novelty. As a result of the study of cost accounting methods of the confectionery industry, an analysis of the methods used for accounting and calculation was carried out. It was found that the majority of domestic confectionery enterprises use the operational method based on the fact that all costs associated with a particular production operation are allocated to the cost of a unit of production those types has passed this operation.

Task. The article explores the issue of managing the budgeting process of insurance companies. At the same time, budgeting is presented as a business process that itself includes a control function and requires internal control. The purpose of the article is to develop a regulation of the process of budgeting the activities of insurance companies and, based on this, the allocation of centers of financial responsibility. Model. The article explores the schedule of the budget process in terms of preparing for the formation of the budget of the insurance company. The place of internal control in the management of the budgeting process. Summary. The organization’s Budgeting begins with its preparation and the main point is to take into account all the real capabilities of the insurance company, since with this vision of the state of affairs, the company will form an important financial document for the near future. Therefore, the implementation of internal control of this business process has matured and needs to be worked out. The issues of internal control of the business process of budgeting the activities of insurance companies have not been fully explored; they require a systematic approach and development of a methodology for its implementation. The lack of development of an internal control system for the budgeting business process in insurance companies, the lack of universal rules for this process for all insurers, the ICS methodology for this process does not allow the head office and local management to receive timely relevant information on deviations from the budget of branches, which reduces the level of management the budgeting process and the adoption of operational measures to reduce risks. Practical importance. The article substantiates the control of the budgeting process of insurance companies. Centers of financial responsibility for the formation of this process are presented, control ratios of indicators are defined, a reporting form is developed for the purposes of internal control of the business process budgeting. The submitted proposals can be taken as a basis for conducting internal control of budgeting activities of insurance companies. Originality. As a result of studying the business process, budgeting of the activities of the insurance company led to the logical conclusion of the internal control of this process. The specific positions of responsibility centers and indicators in the process of budget formation, a document on monitoring the compliance of budget indicators are proposed.

Task. The purpose of this article is to study the financial statements of the five largest public Russian Telecom companies by revenue in order to identify the main trends in the development of the industry, as well as its prospects and main directions. As well as confirmation of the hypothesis that companies, in order to maximize profits, adapt to changes so that eventually the difference between the percentage ratio of the main indicators of reporting decreases and companies strive for a single optimal asset ratio that is appropriate to the current market situation. Model. The article examines methods of horizontal, vertical and coefficient analysis and mathematical statistics, analyzes international standard financial statements for the past 10 years. Five public companies with the highest revenue were selected for analysis: MTS, MegaFon, Veon, Rostelecom, and Tattelecom. The sample is determined by the small number of public companies in the Telecom industry. Conclusions. This hypothesis was partially confirmed - the difference between some indicators of companies becomes smaller over time; there are no correlations between the covariance coefficient and the values of such indicators as capital and reserves, profitability, absolute liquidity, and debt coverage ratio. However, to finally confirm or disprove the hypothesis, you should continue to monitor the financial statements of the companies under study. Practical importance. Due to the fact that telecommunications companies are high-tech companies, the share of intangible assets and fixed assets is quite high, which explains the ratio of weights between current and non-current assets. However, both the composition of intangible assets and fixed assets differs from company to company. As for current assets, most of them are cash, cash equivalents, short-term financial investments and accounts receivable, but the structure of current assets also differs in the companies under consideration. Despite this, the ratio of current to non-current assets is approximately the same in all the analyzed companies over the past 8 years, which, together with the fact that the difference between the shares of assets in the balance sheets of different companies has become smaller over the past two years, indicates that they are coming to a common business model. We can assume that this trend will only continue in the future. The structure of the liability changes over the period under review: the difference between the capital of companies increases, and the similarity between long-term liabilities increases, against this background, the structure of liabilities of companies becomes more similar. This trend is likely to continue. Originality. In General, there are more similarities between similar liquidity ratios and turnover of companies, which indicates that the business processes of companies are moving in the same direction, and we can expect this trend to continue in the future. There are no similarities between profitability yet. The question of the trend of increasing similarity of financial indicators of the largest telecommunications companies requires further observation and consideration.

Based on the discrete logistic equation, the distribution of COVID-19 coronavirus in Vietnam, South Korea, Israel, the Czech Republic, Portugal, Germany, France, Sweden, Japan, Russia and the Russian regions was simulated. For each of the countries, the following parameters were determined: growth rates of the number of people infected with COVID-19 coronavirus, system capacity (the maximum number of residents who could potentially be infected). For each of the countries, peak times of the epidemic were predicted, the numbers at the peak and at the end of the epidemic, the increase in the number of people infected with the coronavirus COVID-19 during the epidemic, and the end dates of the epidemic. Actual data and forecast results are in good agreement with each other. Conclusions were drawn about the relationship of growth rates with restrictive measures taken during the epidemic. In almost all countries, the values of growth rates of the number of infected with coronavirus COVID-19 changed 2 times, passing from large values to smaller ones. A separate forecast was made for the spread of COVID-19 coronavirus epidemic in Russia and the Russian regions. That is, the actual data on the number of infected with coronavirus COVID-19 in Russia were considered, minus the actual data on the number of infected in the Moscow region (Moscow and the Moscow region). The dates of the epidemic peaks in Russia, the trend of which sets the city of Moscow and the dates of the epidemic peaks in the Russian regions, are determined. For the Russian regions, 4 scenarios of the development of the epidemic with different capacities are considered. The value of the system capacity corresponding to the actual data for the Russian regions is determined in the vicinity of the peak of the epidemic. Depending on the capacity of the system, Russian regions will experience peaks from April 28 to May 4.

The formation and development of the digital space of the Eurasian Economic Union is a prerequisite for the economic development of the EAEU countries and, in general, meeting the global challenges of technological innovation development and digital transformation of the economy of the Union countries. Based on the increasing role of digital ecosystems, in-depth changes are taking place in the models for creating and distributing value added. The classical system is changing, models of integration associations are changing. The creation of a single digital platform is necessary for the development of digital ecosystems of the countries of the Eurasian Union and is very important for maintaining the global competitiveness of the economies of the countries of the Union. In the literature, traditionally, the focus is on the relationship between innovation and entrepreneurship. From this perspective, new innovations are accompanied by digital transformations that increase value creation. However, it is also important to consider the impact of digital dividends on society as a whole, as well as on entrepreneurial activity. Studies usually do not consider this last possibility, and in the case of the EAEU, it is also necessary to consider the threats of competition from countries outside the union. This article analyzes the theoretical and quantitative effects of digital transformation within the union and the possible takeover by the Chinese market.

The article asserts and substantiates the thesis that the current serious attitude of the legislative power to the legal regulation of family relations is largely predetermined by their historically formed religious and moral principles. In support of this thesis, the author refers to the relevant provisions of the ancient mosaic legislation, which had a serious impact on the formation and development of all major legal systems of our time. The author illustrates his judgments by referring to the relevant norms of the Pentateuch of Moses (Torah), comparing the content of these norms not only with the historical conditions of their origin and application, but also with modern approaches to regulating family relations.

Introduction. In modern Russia, the problem of the formation of a developed civil society, the place and role of its institutions in the system of public relations as a prerequisite for socio-political stability in the country, its progressive development and security is becoming more and more urgent. Civil society, representing a set of voluntary, self-organizing and self-governing associations of citizens formed and functioning within the framework of legal norms established by the state, creates opportunities and creates an environment for the satisfaction and realization of individual and collective needs and interests, self-realization, self-expression and creativity of the individual, its involvement in public and state Affairs, mutual understanding between citizens and government institutions on the most important and topical issues and problems of the functioning and development of the country. Results. Public entities that contribute to the formation of civil society institutions should have the following characteristics: 1) the composition of these bodies is formed, as a rule, not on a professional basis, but taking into account the social status and moral authority of its members in society; 2) discussion and adoption of specific decisions by members of these bodies are based on expertise and/ or guidelines (instructions) of the state body in which they are created, and/ or life experience and practical knowledge and skills as well as generalizations of public opinion; 3) accept these authorities decisions are recommendatory for the government, under which they created the character. Discussions and conclusions. The direct formation and support of civil society institutions through state-legal mechanisms is carried out by: a) creating a favorable legislative regime for the emergence of professional activities of civil society institutions; b) providing subsidies (financial support) and other forms of support;c) cooperation between state authorities and civil society institutions, which contributes to the establishment of a dialogue between these institutions.

The article deals with the main constitutional and legal provisions regulating the digital economy in Russia. Attention is drawn to the main aspects of emerging cyber threats to society, unemployment. The analysis of the role and value priority programme on digital economy development, and assess the financial and organizational aspects of digitization of the Russian economy. An important conclusion is made about the key role of the Russian state in the development of information and telecommunications technologies, stimulating the activities of high-tech companies.

Task: The article analyzes the practice of applying legislation governing the procurement process by unitary enterprises at the stage of their reorganization into budgetary institutions and according to the results of its completion. The scope of state and corporate procurement is quite difficult to implement and raises many questions, while the stage of transformation - the transition from one legal form to another, reveals new, specific features. The issues of legal regulation of state and corporate procurements are widely covered in the works of A.A. Khramkin, O.A. Solina, S.V. Khanin, M.Sh. Saberova, O.V. Gurina., P.Yu. Konstantinova et al. At the same time, these authors devoted their research mainly to the procurement of goods (works, services) of government procurement participants without reference to the process of their reorganization. Conclusions: The article analyzes the practice of procurement of goods (works, services), identifies significant problems expressed in gaps in legal regulation, imperfection of the EIS, and difficulties in interpreting the legal acts regulating the procurement sphere. Significance: The proposals in the framework of this study can be used to improve the legislative regulation of the institution of state and corporate procurement.

Task. The purpose of the study is to observe the will of the legislator and the judiciary regarding the return and exchange of goods of the appropriate quality in the remote trading. Model. This article considers the peculiarities of the remote selling of goods. The specifics of the exchange and return of goods of the appropriate quality purchased remotely have also been reviewed. The legislative process on the remote purchase and sale managing in terms of regulating the consumer's right to refuse the goods was analyzed. The legal positions of the courts were briefly reviewed on the issue regarding the realization of the right to refuse the goods by consumers in remote trading even if the goods are of appropriate quality. Conclusion. Considering the results of the study, it was determined that the return and exchange of goods in the remote trading are inherent to specific features due to the method of selling. Originality / significance. It has been suggested that the issue of changing this guarantee can be raised no earlier than the distance relations between a professional participant and consumers gain established practice, consumers’ risks decrease, the parties' integrity increase or technologies for more detailed product familiarization in distance trading are created.

Objective. Commercial concession agreement is the most important legal mechanism in franchising transactions. The aim of the current article is to examine the legal regulation of the commercial concession agreements cancellation, and to find its weaknesses. It is based on the existing courts practice. This topic was only briefly observed in the legal literature, despite rather wide enforcement base. The further research is needed to improve the Russian franchising regulation and to minimize the amount of arising disputes. Conclusions. Based on the analysis of the general and special regulations related to commercial concession agreements cancellation it is stated, that parties have unequal opportunities to protect their infringed rights. The Civil Code of Russia allows the user (franchisee) to protect his rights only through court, although the rights holder (franchisor) has a right to refuse from fulfilling the contract in case of the substantial breach. The reasoning to grant such opportunities to the user is based on the amount of disputes concerning the registration and other obligations of the rights holder.

The purpose of the article is to analyze the problems of legal regulation and judicial practice of concluding lease agreements for municipal property. The article considers the provisions of Federal legislation and municipal acts concerning the procedure for leasing municipal property and conducting auctions and competitions. To study the problems of legal regulation of the lease of municipal property, the following methods were used: dialectical, analysis, synthesis, formal legal, etc. The author, noting the existing disadvantages in a three-tier legal regulation of rent of municipal property, convinced that the issues concerning the procedure of conclusion of the lease, the terms of the agreement, the content of the contract, the procedure for determining rent obligations of the lessee are subject to civil law and cannot be regulated by municipal regulatory legal acts and laws of subjects of the Russian Federation. Federal regulation of the lease of municipal property is characterized by fragmentation, gaps and haphazardness. According to the author of the article, the adoption of a Federal law defining the procedure for managing and disposing of municipal property could serve to overcome these shortcomings.

In this article the analysis of efficiency and effectiveness of tax audits of observance by taxpayers of the Federal law of 22.05.2003 N 54-FZ «About use of the cash register equipment at implementation of cash monetary calculations is carried out and (Or) settlements using payment cards «Reform of legislation, transition to the use of automated programs and online offices by taxpayers will allow the state to carry out much more checks and receive more taxes, fees and payments in their administration, as well as increase their efficiency and effectiveness.

The article is devoted to solving the taxation of individuals whose decisions are aimed at ensuring tax revenues. The legislator is the most simplified procedure for calculating and paying property tax and individuals, but at the same time they must face a lack of knowledge about taxes and fees in the population, which leads to adverse consequences for taxpayers and the budget system of the Russian Federation. In this regard, it seems necessary to examine in more detail the relevant legal relations and identify the causes of such consequences, to eliminate which it is necessary to determine a set of measures to minimize tax violations in this area, because the proper functioning of the entire financial system of the Russian Federation depends on it. The main problem, nevertheless, is seen in the proper provision of tax administration, which, on the territory of the Russian Federation, is little developed, as it is aimed at solving problems in the field of tax control, however, other issues remain open. One of these unresolved problems is the ability of the tax authorities to provide information to taxpayers, aimed at providing accessible information regarding the current scope of rights and obligations of taxpayers and tax authorities, ways to protect violated rights and legitimate interests by taxpayers. The result of such information is an increase in the level of tax culture in the territory of the Russian Federation, which affects the level of investment attractiveness of our country. Existing awareness tools are often not available to all taxpayers, which makes fulfilling a tax obligation difficult for most citizens, and this, in turn, reduces public confidence in legislative and executive state authorities that ensure tax reform is implemented in the current time period.

The purpose of the analysis of the activities of state regulatory bodies for environmental management and protection is to develop proposals that help resolve existing problems in the implementation of their powers. Practical significance of the author's conclusions and proposals in an attempt to overcome the existing problems in the work of modern environmental management and environmental protection bodies, the solution of which will contribute to the optimization of their activities and legal regulation of the sphere of environmental management and environmental protection. The value of the conclusions is expressed in the analysis of the existing shortcomings of modern Russian legislation and proposals for their resolution, which can be implemented in the law-making activities of the competent authorities. Conclusions: the article analyzes the measures that can be applied to solve the existing problems in the implementation of their powers by Federal and regional authorities in the field of environmental management. The main directions of the state environmental policy in the field of environmental education of citizens and ways to improve environmental control are proposed. In particular raised the following issues: the dominance of Russia's economic interests over environmental; enhancing the powers of regulation and control in the environmental field; failure to comply with its powers of regional and municipal authorities in the field of allowaperture; increase of level of ecological culture of the population in order of its involvement to the execution of decisions of state bodies in the sphere of nature management and environmental protection, and several others. The author believes that the wording on the competence between bodies of different levels contained in the Federal law «on environmental protection» requires detailed regulation, since ambiguity in their understanding can cause disputes about their competence. The article also contains other proposals for the development of legislation in the field of environmental management and environmental protection.

The article provides a criminal legal and psychological analysis of cyberbullying and cybermobbing as common forms of aggression on the Internet. The purpose of the article. To analyze the theoretical provisions in the field of psychology and law regarding these terms. Explore current trends in the development of public relations and the legislation of the Russian Federation. The author aims to explore the presence of gaps in domestic law and propose effective criminal law methods to counter cyberbullying and cybermobbing. Methodology and methods: the author used the methods of analysis, synthesis, deduction, induction, as well as the method of interpretation of legal norms. Conclusions: The problem of cyberbullying and cybermobbing is one of the most relevant today. The problem of detecting and preventing crimes in this area is an important task of the state, since the victims of a criminal assault are often minors. The author of the study concludes that it is necessary to establish criminal and administrative liability for cyberbullying and cybermobbing. Scope of results: this article may be of interest to students of higher educational institutions: bachelors, undergraduates, graduate students exploring this area of criminal law.

This article describes the main reasons and conditions that contribute to the Commission of corruption crimes in society, the main determinants that drive the interests of the individual in the Commission of crimes of corruption in education. The main reason for the generation of corruption crimes in society is the desire and desire of educators to enrich themselves without their own efforts at the expense of students, which contributes to the undermining of the authority of teachers in the eyes of students. The article reveals the image of a corrupt criminal, an employee of the sphere of education, carrying out its activities in the educational environment, in the environment where the consciousness of the future generation is formed. The whole set of the reasons and conditions disclosed in the article acts as criminogenic factors that can be influenced by preventive and preventive programs and achieve a real reduction in the level of corruption in the education system, and in the future to end it.

The article discusses the problematic issues of the activities of operational-search police units, the scope of which is to combat corruption. The author analyzes foreign experience in solving the problematic features of the activities of specialized units of law enforcement agencies and departments. As a result of the work on the article, the problematic features of the implementation of operational and official activities by law enforcement officers were identified, as well as certain conclusions and conclusions were made.

This article analyzes the current criminal law that regulates liability for violation of sanitary-epidemiological rules in the Russian Federation. The author identifies a number of problems that can negatively affect the effectiveness of the application of this regulatory provision. By analyzing the theoretical and legal foundations and practical aspects of criminalizing these unlawful acts, the author formulated suggestions for improving the legislation. This study is especially relevant in the context of the current situation with coronavirus in the world.

The article reviews the issues of the use of the law enforcement intelligence results in criminal process as evidence in criminal cases of an economic orientation. The author analyzes the scholarly opinions about the importance and necessity of using the law enforcement intelligence operations resources to prove criminal cases. It is being noted that mixing all available information obtained as the result of law enforcement intelligence operations into one large array is quite reasonable from the point of view of operational investigative legislation, but it’s clearly unacceptable to combine such information for the purposes of criminal process, since the indicated procedural activity has a different purpose and implies a different nature of legal regulation. The results obtaining methods in law enforcement intelligence operations are under study from the perspective of criminal procedural knowledge by their epistemological nature. It is proposed to consider the law enforcement intelligence operations results from the perspective of the provisions of the Federal Law “Concerning Investigative Activities”, but as an object of criminal procedure regulation, that is, in the context of their possible involvement for the needs of investigative and judicial practice. It is concluded that the criminal procedure law needs to set apart such law enforcement intelligence operations results from a large amount of similar information, according to a number of signs. It is proposed to consider a cognitive resource related to the direct perception by operational officers of the traces of a crime and other material or ideal elements of the surrounding reality as one of the criteria for setting apart operational information important for a criminal case. The findings of the study may be of interest to theorists and practitioners of criminal proceedings.

The complexity and ambiguity of the term «conflict of interest» used in relation to public service causes increased attention in the scientific community. The penal enforcement system has a number of features related to the functions assigned to its institutions and bodies. These features determine the appropriate legal status of its employees and impose certain duties, restrictions and prohibitions on them, even after they are dismissed from the service. Currently, the most effective means of resolving the conflict of interests of officials in the course of their duties, as well as after their dismissal from service in the penal system, are being developed. The article is devoted to the study of duties and restrictions imposed on employees who have left the service. Regulatory legal acts aimed at resolving conflicts of interest are analyzed. The article reveals the situations that we should pay close attention to and settle at the legislative level.

Recently, the falsification (falsification) of advenal documents in the regulation of legal relations has been traced, and in the production of technical and forensic investigations, a significant increase in the number of forged documents has been revealed. This is due to the expansion of the economic zones of the Russian Federation, the import of goods and consumer goods into Russia, and gave impetus to crimes in the field of economic activity. The article provides an example of the identification and recognition of falsification of advenal documents from a digital form of textual information and technical and forensic research and its analysis. Also, a description is the use of the instrumentation complex of the research facility (KMK), which allows you to receive images of the text, process them and analyze.

The article discusses the problems of implementing the process of implementing automated systems «Smart Home». In the Russian Federation, state bodies, legal entities and individuals show interest in the use of new innovative and information technologies. Digitalization of all spheres of the life of modern society requires the introduction of automated systems in the field of safety of construction projects, buildings, structures, and private property. However, the implementation of Smart Home systems in the Russian Federation is being implemented at a not so fast pace as in the USA and a number of European countries. A constraining factor is the lack of a regulatory framework.

The aim of the article, as the result of investigation and analyses of judicial practice in Russian and foreign legislation, is to give formulated recommendations concerning improvement of the current legal proceedings in the form of arbitration tribunal (arbitral proceedings). In the article issues related to the conditions of resolution of a dispute in the form of arbitration tribunal (arbitral proceedings) and arbitration clause conclusion are investigated. The analysis of appropriate regulatory legal acts, judgements and court rulings let the author of the article deduce the necessity to improve legislation upon the terms of arbitral proceedings and work out recommendations aimed at solution of this task.