Том 15, № 6 (2019)

Introduction. All structural socio-economic transformations involve property relations. The complexity of the market economy in the era of digitalization, the desire of economic agents to create new, effective models of management with the participation of public and private capital is accompanied by the activation of transformational processes of property relations. There is a need for appropriate theoretical research on the problems of property that meets the interests and needs of the digital society and, first of all, it is necessary to determine the direction of development of the theory of property, focused on ensuring a technological breakthrough in the economy. The article sets and solves the following tasks: 1) the needs of the subjects of property rights in the digital society are identified; 2) new digital objects of property relations associated with intellectual property are identified, and the problems of their introduction into civil law circulation are identified; 3) the directions of development of the theory of property in the conditions of digitalization of society are allocated. Materials and Methods. The article uses the materials of the fundamental research work of the financial University, the results of statistical analysis of the problems of the digital economy conducted by the Higher School of Economics, the data of Federal projects implemented under the national program "Digital economy of the Russian Federation". Traditional methods of scientific cognition, comparative categorical analysis, expert assessments were used in the formation of directions of development of the theory of property in the conditions of digitalization of the economy. Results. It is proved that the General direction of development of the theory of ownership associated with theoretical-methodological issues of economic relations of ownership in which the property brings the subject to income (profits) and legal of property relations in which the subject property is the property subject to the rights of the subject. It is revealed that the satisfaction of basic digital needs of the population in Russia (access to the Internet and mobile communications, trust in the use of personal data by various organizations) is only 37%. The necessity of meeting the needs of the digital society in Russia in the legal regulation of the digital environment, the formation of personnel with digital competences in the development of information infrastructure, the effective use of digital technologies in providing information security, digitization of public services, including education and health. Digital objects of property relations, including those associated with intellectual property, and the problems of their introduction into civil law are defined. The directions of development of the theory of property arising from the identified needs of the digital society are concretized. Summary. The identified needs of the digital society allowed to form actual directions of development of the theory of ownership, which can serve as a scientific and methodological basis for the formation of the institutional environment of the digital society and ensure a technological breakthrough in the economy.

Speaking about rapid growth of digitalization, one of the key problems in adaptation to new realities is the necessity to transform approaches to develop intellectual capital based on the implemented valuation methods and models. The following tasks are set and worked out in the article: 1) structural units as object modeling, systematic description of the object, the purpose of modeling and the principles of modeling using PF were identified; 2) conditions for the application of production functions theory for a digital enterprise are determined; 3) application of the production functions theory for modeling the activities of digital enterprise is justified; 4) decision-making model for the development of the intellectual capital of digital enterprise from the perspective of modeling a production function is developed. Materials and methods. Materials of research on the Russian Foundation for Basic Research’s grant No. 19-010-00698 on the topic: «Development of the theory of intellectual capital and methods for assessing it in the context of economics of digitalization» were used in the article. When modeling specific production function, econometric modeling approach was used. To implement the scenario approach, the method of expert assessments is used. Results. Enterprises need to identify the methods and forms of personnel management that will determine the motivation of employees according to new market requirements. There was developed new approach of modeling the distribution of investments between intellectual capital and the field of R&D. And model for the formation of optimal strategy for the intellectual capital’s effective management of digital enterprise is proposed. As a result direct recommendations for the strategic management of the enterprise are developed. Conclusions. The priority area for a digital enterprise to increase efficiency is not only the growth of investments in research and development, but also the improvement of the quality of the intellectual capital structure. Skills development, increasing employees’ motivation are the best strategy in management decisions in digital enterprise.

With the change of technological structures and stages of social development, the role of individual components of human capital in achieving the success of the functioning of both the organization and the individual employee changes. As the very nature of work becomes more and more intellectual, the intellectual component of human capital comes first. In this regard, new models of formation and evaluation are needed to determine the quality and value of the employee's intellectual capital, as well as recommendations on institutional support for human capital development to improve the efficiency of innovative activities of companies. The article sets and solves the following tasks: 1. The features of the new technological order, forming the needs for the development of intellectual capital of the employee, are studied; 2. The structure of human intellectual capital, including natural (genetically specified) and artificial (productive) parts, is proposed; 3. Models of estimation of quality of intellectual potential of the worker and cost estimation of its intellectual capital are developed; 4. The mechanism of formation and development of intellectual potential of the worker is offered, and also recommendations on institutional support of scientific shots are given. Materials and methods. The article uses normative-legal and statistical materials concerning the development of human capital in Russia. In their study, methods of analysis and synthesis, generalization, systematization and comparison were used. To assess the human intellectual capital used modeling methods, cost approach to cost estimation, the method of construction of integral indicators. Results. The result of the study is a specific methodological tools to assess the level of development of intellectual potential and the cost of intellectual capital of the employee, as well as a set of recommendations aimed at the formation of scientific personnel that meet the needs of the sixth technological order. Summary. The proposed models and recommendations for the formation and evaluation of the intellectual capital of the employee should be introduced into the practice of Russian companies, primarily high-tech business in order to improve the efficiency of innovation and ensure a successful transition to a digital society.

The article discusses the use of scheduling as a tool for the development and implementation of a strategic development program for a transport and logistics company, including determining its structure and content, as well as the timing of the planned steps based on the construction of a typical timeline for checking the progress of work, including using modern information technology, and the form of a plan for monitoring the process of developing and implementing a strategic development program for transport logs Static company, designed to ensure the adoption of timely management decisions to regulate the progress of work. The article proves the feasibility of using scheduling as a tool to achieve the planned indicators in the framework of the strategic development program in view of the objectification of the control function of the timing of work and the possibility of regulating managerial impact to adjust the given process.

The article discusses issues related to the threat to the economic security of the Russian tax system, including ensuring the collection of one of the most important regional taxes - individual income tax. One of the factors threat - low budget revenues. The article describes the current procedure for paying individual income tax in Russia, identifies its main drawbacks, considers the pros and cons of a possible transition to the payment of tax to the regional budget at the place of residence (registration) of the taxpayer.

Task. The article presents an analysis of modern problems of valuation in reporting of financial assets and liabilities based on the fair value concept presented in IFRS 13. The development trends of valuation methods and requirements for financial assets and liabilities accounting in national and international financial reporting standards are investigated. The application of the International Financial Reporting Standard (IFRS) 9 (mandatory introduction from January 1, 2018), which requires the use of a new classification of financial instruments and a model for recognizing expected credit losses, is analyzed. The authors provide an analysis of the practice of applying the new rules in the reporting of Vnesheconombank Corporation and the group of companies in the oil and gas sector is examined and their influence on the financial performance of companies is revealed. The scientific analysis conducted by the authors is carried out taking into account the current state of development of accounting principles and rules in the system of Russian and international standards. Model. The authors pay attention to the methodological aspect of the justification of appropriate methods for assessing financial instruments based on the available information base, taking into account possible models for constructing forecast indicators. Summary. Based on the results of the study, the main directions of activity in the field of solving problems arising in the process of evaluating financial instruments and the requirements for the formation and disclosure of appropriate methods for determining an estimate at fair value are formulated. Practical importanc. The purpose of the study is to disclose the mechanism for creating an information base to justify appropriate methods for assessing financial instruments, including a reserve for expected credit losses. Originality. As a result of the analysis of the theory and practice of assessing financial instruments in Russian and international practice, methodological approaches to the formation and disclosure of information related to the assessment of financial assets in terms of using the “expected credit loss” model were substantiated.

Task. The author presents the mechanism of the insurance market in modern conditions, the rationale and focus on insurance as a separate and relevant industry. Studying by the author of the mechanism of the insurance market and its structure, sources of income, financial flows, it will help to understand the methodology for conducting internal control of insurance companies, identify shortcomings and risks, develop documentation on specific features for more effective internal control. The scientific analysis conducted by the author is carried out taking into account the specifics of the activities of insurance companies. Much attention is paid to the structure of the new generation insurance market. For the implementation of economic control, you need to know the types of functioning of insurance organizations, and one of the stages of economic control is an internal audit of all business processes in the company. The author describes all participants in the insurance market. The presented structure of the insurance market is related to state regulation. Model. The author paid attention to the industry aspect of the insurance market, highlighting the features of the services of insurance companies, the stages of the mechanism of the insurance market with the aim of influencing it on the stages of internal control. Summary. Issues that remain unexplored are discussed, despite the extensive interest in creating an insurance portfolio for the enterprise. The largest share in the work is occupied by the question and suggestions related to the enterprise insurance protection system, insurance programs for enterprises, which should ensure the reform of the insurance coverage of enterprises with respect to defaults on the part of insurance companies, coordination of changes in the complex of risks and financial condition of both parties. Practical importance. The purpose of the study is to form a picture of the modern insurance market, to identify the degree of sufficiency of limited financial resources, to determine the main sources of financial inflow of the insurer. This work is the initial stage of the study of internal control in insurance companies. Originality. As a result of a study of the modern structure, financial flows of insurance organizations, stages of checking financial flows in insurance were proposed.

Task. In this article, the transport system is analyzed as a complex system with all the features characteristic of this system, which allows you to determine the application of methods of system and operational analysis in the study of the National transport system and its elements. The problems of studying the theory of transport complex systems are discussed. Classification of these systems and their characteristics. Classification of transport complex systems consists in a clear definition of these systems as objects of management. Such classification should be justified by certain technological and theoretical indications, which also include signs of differentiation of system management issues, determined by temporal coordination with the hierarchy of management arising from the hierarchical structure of complex systems. Another purpose of the classification is a clear definition of the main external and internal links of transport systems, which are generally expressed by the systematization of previous and required information necessary to manage the interaction of these complex systems on the territorial and temporal aspects. The article presents some scientific and methodological problems of transport systems. It also describes the methods of system analysis used in the study of the development of the Lithuanian freight transport system. Model. The article investigates the methods of research of transport systems. Summary. The purpose of transport research is to analyze the functioning of the transport system, the changes occurring in it and the preparation of evidence-based tools that allow the system to be rebuilt in accordance with changes in the situation. The article focuses on 3 types of transport: road, rail and water. For the choice of transport systems, methods of management of rational development of national freight traffic and the main technological schemes, the study uses the theory of research of functioning and other mathematical methods. Also, during the study of the problems of functioning of the transport system, preparation of the development program, decision-making, it is proposed to apply a certain scheme of system analysis, which consists of seven points. Based on the analysis, it is established that at the first stage, according to the indication of structuring, four types of tasks are designated: standard, well-structured, poorly structured and unstructured. In conclusion, it is proposed to provide a number of operations for the study of the transport system Practical importance. The findings lead to an understanding of the current state of transport systems, their advantages and features. The field of application of the results of the study is the national transport system. For comparison of various national transport systems, assessment of the transport system of the Russian Federation, specification of pain points of the transport system, determination of investment priorities necessary for the development of the transport system, etc., it is necessary to characterize the state of the transport system using an adequately formed set of indicators. Characterization should be based on the principles of system analysis, while indices should assess the role of transport and its specific nature Originality. As a result of the study of the issue related to the assessment of the transport system, specific operations were proposed to improve the efficiency of transport, through the use of reserves of economic and technical potential.

The paper describes a retrospective analysis of the Bitcoin cryptocurrency payment system conducted by the authors. The proposed analysis discusses the financial and information technology aspects of abnormal manifestations in the electronic transaction sequence of the Bitcoin cryptocurrency payment system. The authors proposed an approach for the analysis of such anomalous manifestations based on the concepts of applied graph theory. The conclusion is substantiated that the proposed approach will allow us to formulate methods (algorithms and techniques) for the early warning of illegal actions in cryptocurrency payment systems.

In recent years, international organizations and national regulators have been actively developing new standards to prevent crises and improve banking stability. However, the practical implementation of the standards is not final. This article is devoted to the analysis of the impact of new requirements in the field of quality control and capital adequacy of banks, the introduction of additional parameters of the risk burden on the business activity of the banking sector.

The relevance of the article is determined by the legal and social significance of the organization and implementation of capital repairs in apartment buildings, a part of which is the formation of the capital repair Fund on a special account. The study is based on the consideration of relevant issues and identification of gaps in the legislation regulating relations with the special account within the framework of the capital repair system in the Russian Federation. The research aims to identify features and problems in the way of formation of Fund capital repair and determination of its efficiency for apartment owners are responsible to protect the common property of an apartment house. The purpose of the study is to identify and analyze problematic issues on the subject of the article, which are not regulated by the current housing legislation. With a broad and developed legal regulation of the organization of capital repairs, it may be noted there are gaps in the legislation. The result of the study is a proposal to amend the housing legislation, which determines the direct responsibility of the owner of a special account for major repairs.

Consumer bankruptcy has been functioning in the Polish legal system since 2008. The serious amendment to the provisions on consumer bankruptcy made by the Act of 30 August 2019 amending the Act - Bankruptcy Law and some other acts (Journal of Laws 2019 item 1802) will certainly have a significant impact on the remarkable increase in the number of bankruptcy cases. Insolvency of natural persons - consumers is a typical social phenomenon, which has a very different background. It can be caused by a sudden change in the life situation related to e.g. deterioration of health, loss of a well-paid job, divorce, death of a spouse, termination of unformal relationship with a partner. Many people are the victims of a culture of consumption, etc. Some debtors have become insolvent because they are the victims of some sort of a life trap, guarantee of someone else's debt, fraud, unsuccessful investment, etc. Gambling, alcoholism and drug addiction are the driving forces of insolvency. A relatively large group of debtors are former entrepreneurs and former members of management boards responsible for the obligations of a capital company. Because the reasons for insolvency are different, legal systems limit the possibility of debt relief only for debtors who meet certain criteria of payment morality. This short study refers only to legal aspects related to debt relief under consumer bankruptcy in Poland.

This article is devoted to the study of the system of legal regulation of production and consumer cooperatives in the legislation of Russia. Cooperatives of various kinds, especially consumer cooperatives, are spread all over the world. They are the engine of economic development in many European countries. In the Russian Federation, the legal regulation of production and consumer cooperatives requires systematization and modernization. The article investigates the place of production and consumer cooperatives in the system of corporate legal entities, analyzes the system of legal acts regulating their activities. Based on the results of the study, the authors propose ways to systematize the legal regulation of production and consumer cooperatives. This, according to the authors, will streamline the system of legal regulation of production and consumer cooperatives of various types and thereby facilitate law enforcement in the area under consideration.

The article is devoted to the analysis of issues arising in the resolution of disputes related to the provision of land to members of horticultural, horticultural and suburban associations. On the basis of the judgments rendered on the considered disputes, the circumstances serving as the basis for refusal of authorized body to the citizen in granting the land plot in property free of charge are revealed and their legal assessment is given. It is concluded that the membership book of the gardener can serve as proof of the allocation of land for use and that the right of a member of a horticultural, horticultural or suburban non-profit Association to purchase a land plot cannot be made dependent on the payment of taxes and membership fees.

The relevance of the topic of the article is due to the novelty of the interpretation and application in practice of the provisions of the inheritance contract, which is a new legal construction for Russian law, introduced in civil law by the Federal Law of 19.07.2018 № 217-FZ "On Amendments to Article 256 of Part One and Part Three of the Civil Code of the Russian Federation". The author notes that the adoption of such an unusual legal construction for Russian law has led to numerous contradictions and gaps in the current legislation, the main ones of which are addressed in the article. At the same time, the author concludes that the introduction into the domestic legislation of the provisions providing for the possibility to conclude inheritance contracts is an important step towards the development of inheritance law, it is laying the foundation for further expansion of legal opportunities provided to the participants of inheritance legal relations.

The article is devoted to the legal regulation analysis of the institution of limited property rights for the development of an outside land in a number of European countries.

Currently, the Russian banking system has undergone reforms, this determines the need for a scientific understanding of the division of banks into banks with a basic and universal license. Purpose of work it is a study of the features of the financial and legal status of banks with a basic license, in connection with which the following elements are distinguished tasks: to consider the formation of the Russian banking system at the current stage; to study the features of the financial and legal status of the basic banking license; to get acquainted with the difference between banks with universal and basic licenses; to determine the prospects for the development of the Russian banking system in the transition to proportional regulation. The methodological framework the research consisted of both General scientific methods and special legal methods. Results: the study of the financial scientific approach-legal regulation of the author's position, allowing the Bank of Russia to determine the prospects for the development and development of the banking system. Conclusions: the application of financial and legal regulation of the banking system in the form in which it is applied by the legislator will inevitably strengthen the role of large banks and increase financial resources in a narrow circle of the banking sector. The influence of the state is growing on the work of banks, which indicates the need to strengthen the state's responsibility for mistakes in decision-making concerning the development and strengthening of the banking system. Supporting banks of systemic importance at the expense of the budget, the state must justify the feasibility and effectiveness of decisions.

This article is devoted to the issue of children's information security in the framework of the policy of the Russian Federation aimed at child conservation. The protection of the child, his vital interests is one of the main goals of the welfare state. The problem of childhood savings is explained by the scale of global crises that shake the modern world, unsolved problems within each society, many of which are caused by technological changes in the surrounding reality and the unpreparedness of people for these changes and is a combination of axiological, systemic, personality-oriented, environmental, activity approaches as a methodological the basics of modeling the process of forming a child’s personality in order to create a safe, ivayuschey children living environment, their development and socialization.

The article discusses the controversial problems of the use of civil and criminal law means of resolving the conflict between the lender and the unscrupulous borrower who committed illegal actions in the conclusion or execution of a credit transaction. Based on the analysis of legislation, judicial practice and scientific literature, the author refutes the proposals for the decriminalization of credit crimes under Art. 159.1, 176, 177 of the Russian Criminal code and makes proposals aimed at improving the efficiency of criminal and civil protection of creditors interests. The article may be of interest to scientists, law enforcement officers and other persons interested in the problems of credit crimes.

Posthumous changes in the human body are important not only for forensic experts, but also for police officers. Over time, the appearance of the corpse changes. This is due not only to internal processes, but also to the influence of some characteristics of environment. Depending on the location of the dead body, the process of changing its appearance will proceed either according to one of several options (putrefaction, saponification, mummification) or in their combination. This paper presents a brief description of the main late cadaveric changes and the conditions under which they develop, as well as the rationale for the forensic significance for investigators of the use of forensic information about the external appearance of a corpse. Correct interpretation of data on the form of the late cadaveric phenomenon and the most favorable external conditions for it allows law enforcement officers to formulate a hypothesis about the mismatch between the location of the discovery of the corpse and the place of death of a person.