Vol 19, No 5 (2023)

The article deals with the problems of regulatory regulation and law enforcement of program-targeted budgeting of the Russian Federation. The purpose of the study is to analyze the legislative framework of both strategic planning and project management, identify regulatory problems and propose possible solutions. The article analyzes the Unified methodological recommendations of the Apparatus of the Government of the Russian Federation and other normative acts in the administration of national projects and identifies problems of a law enforcement nature. Within the framework of the issues under consideration, it is proposed to solve problems by making changes to existing regulatory legal acts. The authors come to the conclusion that further regulatory regulation of program-targeted budgeting should reach the level of federal legislation.

The purpose of the research is to analyze the legal protection of GIS in the field of prevention of corruption offenses and ensuring the protection of restricted access information during its processing in GIS. To achieve this goal, a comparative analysis of the main regulatory legal acts in the field of information security and anti-corruption is carried out. With the increasing integration of GIS into the life of society and administrative management, questions about the stability of the functioning of GIS, its security and the information contained in this system are becoming even more relevant.

Result. The Federal Law «On Combating Corruption» differs in approaches to the protection of information from the Federal Law «On Information», as well as with the Order of the FSTEC of Russia No. 17. The revealed inconsistencies in legal regulation and problematic places in the anti-corruption system do not allow forming a unified system of legal regulation in the field of anti-corruption and obtaining information through communication channels about corruption offenses committed, as well as determining the list and arsenal of legal means and methods available to public authorities, local governments, civil society institutions, organizations and individuals. To ensure anti-corruption, it is necessary to supplement the Federal Law «On Combating Corruption» with requirements for the protection of restricted access information transmitted through GIS channels about corruption offenses committed by taking technical measures, as well as organizational measures aimed at protecting restricted access information,» as defined in the Federal Law «On Information».

The purpose of the research is to analyze the positions of civil, arbitration and criminal courts in cases involving violations of the requirements for the protection of commercial secrets committed by persons admitted to this information in the performance of official duties. Restricted access information is particularly valuable for the organization, but its protection should be ensured by taking measures, which include legal, organizational and technical measures. The legislation obliges the holder of restricted access information to take such measures.

Result. Actions of employees admitted to restricted access information that formally do not violate the requirements of local regulations of the organization, but go beyond the limits established by law can be qualified by courts as offenses. Criminal courts prioritize the requirements of a special law regulating relations related to a certain category of restricted access information, which simultaneously with access restrictions may not relate to commercial secrets.

In the context of rapid development of digital technologies in various sectors of the economy and society, digital literacy as a fundamental ability to adapt to the digital transformation has become an important basic skill for personal and organizational development. Only by increasing digital literacy and skills, above all through the education system, it is possible to adapt to the new opportunities and demands of human resource training in the digital era. In this regard, increasing the digital competencies of not only students, but also educators, is an important part of promoting the digital transformation of education [14]. No matter how good digital equipment is, people are needed to use it; no matter how good digital resources in education are, people are needed to develop and approve them in practice, therefore, new models of education and teaching require people who study and promote these resources, and educators play a central role in this promotion process. On November 30, 2022, an industry-specific education standard «Digital Literacy for Teachers» was officially released and implemented in the People's Republic of China. The standard was proposed by the Department for Work with Teaching Personnel of the Ministry of Education of the People's Republic of China and many other departments, including the Department of Science, Technology and Information Technology of the Ministry of Education of the People's Republic of China, a number of Normal Universities (East China Normal University, Northwest Normal University, Beijing Normal University, Capital Normal University, Hubei Province and Jilin Province Normal Universities). On February 3, 2023, the standard was publicly launched at the World Conference on Digital Education and attracted widespread attention. This is the first industry-specific education standard on digital literacy for educators released in China, which is key to promoting the effective development of digital literacy among educators and the evaluation criteria for their performance in this field. This standard describes and sets forth the parameters of digital literacy of the future teachers, explains the basic values and system of evaluation of digital literacy of teachers, provides recommendations for the departments that control the education process, schools and educational institutions for the development of digital literacy of teachers, and also provides recommendations for the creation of educational resources for teachers to promote their digital literacy, as well as for performing monitoring and evaluation [14].

The article analyzes the approaches formed by French judicial practice to the use of a citizen's name as a trademark. The purpose of the study is to highlight the basic principles of interpretation of the good faith of including a citizen's name in a trademark and determining the ratio of the right to a name and the right to a trademark. It is proved that French judicial practice enshrines the principle of the supremacy of the protection of the right to the name of a citizen over the protection of the right to a trademark. It is concluded that when using a citizen's name as part of trademarks, two objects collide: the personal non-property right to the name, inextricably linked with the personality of the citizen, and the exclusive right to the trademark, which establishes the monopoly of the rightholder. Despite the existence of an agreement on the non-use of a name for commercial purposes, it is impossible to prohibit a person from engaging in commercial activity under his own name, except in cases when the use of a name in civil circulation violates the right to a trademark with an earlier priority date or creates a risk of confusion of business entities in the consumer's mind. The right to the name of a citizen has priority over the right of the copyright holder of a trademark that uses an identical name, provided that there is a risk of mixing two business entities. It is proved that the risk of confusion arises if a rare name or the name of a well-known person is used as a trademark.

The purpose of the study is to analyze the issues of legality and validity of the browsewrap agreement. The author reviewed the legal literature and judicial practice of the USA and Russia. As a result of the scientific work, the author concluded about the criteria for distinguishing browsewrap agreements from clickwrap agreements. The author draws attention to the lack of sufficient legal regulation of electronic contracts concluded by clicking on a hyperlink containing contractual terms and conditions in the Russian Federation. The author has developed the conditions for recognizing the browsewrap agreement as valid. The author suggested developing a standard for the «reasonably prudent software user». The author noted that it is necessary to solve the problem of identification of the parties to the contract on the Internet, as well as the problem of preserving the invariability of the text of the agreement after receiving the acceptance by the offeror.

It is stated that the evolution of the concept of the right to a digital image is a kind of private law response to the technological challenge associated with the digital transformation of a citizen's private life. In the conditions of total digitalization, it becomes more difficult for a citizen to keep secret information related to his private life, including personal data, which acquire new (digital) forms of expression.

The purpose of the study. The article discusses the basics of the civilistic doctrine of the personal image, the information image and the digital image of a citizen. The purpose of the study is to analyze the Russian civil doctrine about the digital image of a citizen.

Conclusions. The research resulted in the following original conclusions: the digital image of a citizen is part of an informational image, which in turn is a structural element of a personal image. In addition, the author's definition of the «digital image of a citizen» is given in the article—it is an intangible benefit obtained as a result of the realization of the right to privacy, including a digital footprint and a digital shadow consisting of identification, secret and communication information.

The article analyzes some of the innovations of Interpol concerning the processing of data in relation to notifications and requests for the implementation of procedural actions (diffusions) distributed by the NCB of Interpol of the Ministry of Internal Affairs of Russia, which significantly complicate the procedure of international search for our state. There is a clear politicization of the International Criminal Police Organization—Interpol in the current international situation, taking into account the conduct of a special military operation by the Russian Federation. The authors propose a set of measures and proposals to solve the noted problems in this area with the designation of further prospects for international search.

The purpose of the study. The article analyzes the possibilities of innovative forensic habitoscopy in the context of digitalization as a source of new evidence in the fight against crime (cybercrime).

Conclusions. Forensic habitoscopy in the conditions of digitalization is not a static, well-established area of forensic activity (research area), but is in the process of dynamic development. Digitalization of all areas of public life, which is an inevitable consequence of progress, generates a side effect in the form of various forms of cybercrime, and innovative habitoscopy, using the possibilities of digitalization, develops and becomes one of the effective forms of countering crime (cybercrime).

Purpose of the study. The article discusses the problems of returning property lost as a result of a crime to the victim. The judicial practice of returning stolen property through restitution in cases where the property was sold to a bona fide purchaser is analyzed. The purpose of the study is to identify the features of restitution in criminal proceedings of securities as property that has a special regime of legal regulation.

Conclusions. For documentary securities held by the subject of a crime or persons associated with him, criminal law restitution does not lose its meaning and is subject to application in criminal proceedings, regardless of the specifics of the legal regulation of securities. At the same time, documentary securities acquired in good faith are not subject to transfer within the framework of criminal proceedings from a bona fide acquirer to the victim due to the delimitation of the subject of regulation between criminal procedural law and other branches of law, as well as due to special rules on the protection of the rights of securities owners. The issue of the fate of documentary securities obtained as a result of the commission of a crime by third parties, whose bad faith has not been proven in a criminal case, must be resolved through civil proceedings. The current Code of Criminal Procedure of the Russian Federation must be supplemented with a special norm of corresponding content.

The purpose of the research. Relations between the Russian Federation and the People's Republic of China (PRC) are of great interest in terms of international legal research. To date, a solid international legal framework has been accumulated in all areas of priority interstate interaction as part of the development of these relations. Both Russia and China are the largest countries in the world, whose role in the ongoing process of formation of a multipolar world order could not be overemphasized. Taking into account the centuries-old historical aspects of building relations between Russia and PRC, activity of the political dialogue, including the highest level, the high rates of their trade and economic cooperation, the deep, long-term interests of interaction within multilateral formats, the prospects for their development in accordance with existing agreements, it seems relevant and necessary to comprehend them gradually from the viewpoint of the science of international law.

Results. The PRC's approaches to international law as a whole are of separate interest and are subject to the comprehensive study. The basis of Russian-Chinese relations at the present stage is a mutual interest in cooperation based on the norms and principles of international law, with the leading role of the UN in the matters of regulating of international relations. The agreements reached during the state visit of the President of PRC Xi Jinping to Russia in March 2023, which determine the vectors for the comprehensive development of the Russian-Chinese relations in the coming years, require a thorough international legal analysis.

Purpose of the study: analysis of current trends in the development of industrial policy in the USA and EU countries and its capabilities to confront the modern challenges of the 21st century. The plans of the US government, EU countries, as well as government initiatives to create financial, infrastructural, social and legal conditions and tools for the development of industry and ensuring its competitive advantages in the global market are analyzed. The prerequisites for the emergence of industrial policy and its achievements are analyzed for the development of the future economy of Western countries based on modern technologies and innovations, encouraging targeted investments in industry and infrastructure, motivating companies to switch to renewable energy sources, developing new skills and competencies of workers, as well as based on the transition to new, advanced value creation segments.

Based on the results of the study, proposals were formulated for the use of investment instruments and models used in the implementation of industrial policy in Western countries in Russian practice in the development of investment models aimed at increasing the effectiveness of government support measures for the locomotive industries of Russian industrial development.

At the moment, the prospects for the development of manufacturing industry are associated with the opportunities of digitalization of the economy. The scientific literature in this case also uses the terms «fourth industrial revolution» and «sixth technological paradigm». The purpose of the article is to develop proposals to improve the efficiency of the implementation of digital transformation of the Russian industry. The paper uses general scientific methods (analysis, synthesis, comparative method), as well as economic and legal methods (analysis of regulatory and legal acts, development strategies). Russian and foreign sources of scientific literature were used in the course of the study. The study showed that the impact of digitalization on the efficiency of the manufacturing industry is realized in the areas of increasing labor productivity, reducing production costs, monitoring of operational processes, operational supply of components, etc.

Optimization of government spending on control and supervisory activities involves a transition from the process of direct control over compliance with the norms and rules of customs legislation during cross-border movement of goods to a system of traceability of the movement of goods, imported by business sector, entities when carrying out import operations in accordance with contracts concluded with foreign counterparties . The possibility and feasibility of implementing a traceability system is provided for by federal legislation and is successfully used when monitoring the sale of goods on the domestic market of the Russian Federation. The purpose of the study is to evaluate the results of using product labeling, necessary for control carried out by customs authorities over the circulation of imported products on the territory of Russia, based on the use of digital tools. When conducting the research, general scientific methods of logical analysis and theoretical generalization of information, as well as special methods of scientific knowledge (comparison, detailed comparison of the results obtained) were used. The use of a traceability system is aimed at identifying goods that have signs of counterfeiting and preventing threats to life and health of the population and ensuring the security of the country. To improve and develop it, it is advisable to develop and implement the measures proposed by the authors in this article.

A task. The article is devoted to the problem of increasing the competitiveness of an enterprise within the framework of ensuring a high level of corporate security. The author's approaches to the concept of «competitiveness», factors of the internal and external environment, mechanisms of competitiveness management are analyzed. The analysis of competitive positions and assessment of financial stability of the companies of ПАО «Полюс» and Polymetal JSC were carried out.

Methods. The methodological basis of the research is the works of domestic and foreign scientists and the research of representatives of scientific and business communities in the field of competitiveness and corporate security of the enterprise.

Conclusions. The author's interpretation of the concept of «competitiveness» is proposed, measures aimed at improving the competitiveness of enterprises through the use of financial instruments are proposed. These measures are also adapted to the specifics of each subsystem of corporate security. It is concluded that the financial stability of the enterprise and competitiveness are inextricably linked components of the development and decent functioning of each company. The financial stability of an enterprise plays an important role in improving competitiveness through the optimization of financial resources, as well as by assessing the state of financial stability in general and finding possible ways to improve it.

Practical significance. The practical significance of the article is that the conclusions and proposed measures are aimed at increasing the level of competitiveness of enterprises with the use of financial instruments in the framework of corporate security of the enterprise.

Originality. The study conducted by the authors revealed the need for a comprehensive, systematic analysis of internal and external factors of the enterprise that affect the competitiveness of the enterprise, and consequently, the level of corporate security of the enterprise.

Task. This article is a developed methodology for checking counterparties to implement the principle of due diligence. The article proposes an algorithm for checking the counterparty. In modern conditions, companies are increasingly resorting to checking counterparties. The proposed method of checking counterparties, aimed at improving the level of economic security and key financial indicators, is definitely relevant, since it is an effective tool for ensuring economic security.

Model. The article presents the main elements of the due diligence methodology that contribute to reducing the risks associated with the transaction, through which it becomes possible to avoid potential legal, financial and operational problems.

Conclusions. The methodology discussed in this article focuses on the important components that contribute to minimizing the risks associated with the implementation of transactions. By using these elements, it becomes possible to prevent potential negative consequences from a legal, financial and operational point of view. Consideration and consideration of these factors during the conduct of prudence can improve the quality of decisions and protect against unforeseen risks.

Practical value. The practical significance of the article lies in the fact that the conclusions obtained and the proposed aspects of the counterparty verification methodology for the implementation of the due diligence principle will improve the decision-making process and make it more reasonable and justified in terms of potential risks. If the recommendations of the methodology are followed, it is possible to reduce the likelihood of problems and ensure more efficient execution of transactions with minimal risks and consequences.

Originality. The area of audit under study has not been fully investigated and presented for practical application, but it is due diligence audit that makes it possible to fully assess economic entities: analysis of market position, reputation, financial condition, legal status and other parameters that will help assess the degree of reliability of the counterparty.

The purpose of the study is to uncover the applications of modern digital technologies in the design of the social subsystem of industrial enterprises. Based on the results of the work, the following conclusions were obtained. Modern digital solutions and software complexes make it possible to increase the efficiency of solving the problems of organizing the social subsystem of the enterprise and must be consistently taken into account when designing it. Their capabilities are in demand in the design of labor processes and planning of labor resources, recruitment and promotion of personnel; when designing the system of evaluation and remuneration of labor and organization of motivation for performance of production tasks, as well as performance of other stages of design of the social subsystem. Despite the fact that mainly foreign automation systems are presented on the market, they are gradually beginning to be replaced by Russian developments of full-fledged functionality. The potential of Internet technologies makes it possible to intensify those internal positive incentives for the work and communication of the company's personnel, which remain hidden for the time being due to the lack of appropriate methods and methods of their mobilization. The increase in transparency and frankness in employee relationships, due to the use of internal portals and platforms for mutual communication, has a beneficial effect on the effectiveness of the organization, forms a favorable moral and psychological climate and a constructive organizational culture.

The purpose of the study. The article is devoted to the consideration of the functioning of the forest reproduction and afforestation system in the Russian Federation in modern realities, as well as the analysis of the main parameters characterizing the state and development of the system for the period from 2018 to 2022. Conclusions. Despite the fact that in recent years there has been a positive trend towards increasing the area of reforestation in the country, the insufficient efficiency of this type of activity does not allow to fully achieve the necessary rates of forest reproduction at the current level of forest development and forest management in general. In this connection, the problems of effective use of forests are being updated, including ensuring the reproduction of valuable forest species and the preservation of the main functions of the forest. The article presents a brief overview of the legal regulation of forest reproduction and afforestation in the Russian Federation. A system-structural analysis of the current state of forest reproduction and afforestation in the country, as well as the dynamics of the main indicators characterizing the system of forest reproduction and afforestation for the period 2018-2022 was carried out. The problematic factors hindering the development of the forest reproduction system are highlighted.

The paper deals with methodological and theoretical aspects of accounting for investment tax deduction and assigned value of the asset in terms of rules and regulations of international standards and national standards of the United States (US GAAP). The problem of imperfection of IAS 12 «Income Taxes» in the part of accounting of deferred taxes at initial recognition of the asset is raised. The peculiarities of valuation at fair value when tax effects are included in the amortized value of the asset are disclosed. The calculation of the assigned value of the asset and deferred tax for investment tax deduction, as well as their accounting on accounting accounts is substantiated. The results of the work can be useful in improving national accounting standards and developing corporate accounting policies, as well as in the framework of related theoretical research. As promising directions in the field of the research topic can be highlighted a comparative analysis of the Russian investment tax deduction with the American investment tax credit; and methodological approaches to accounting for the latter in the U.S. in the 1960s.

A task. Theoretical and practical aspects of the corruption component in legal relations between organizations of the construction industry arising in the course of activity, as well as in the course of interaction with public authorities and institutions are considered.

Methods. The research methods were chosen in accordance with the tasks set. Among the general scientific research methods, the methods of scientific abstraction, analysis and synthesis, deduction, induction and abduction, scientific classification are used in the work.

Conclusions. It is concluded that combating corruption in the construction industry requires joint efforts of the state, society and business. Corruption is a serious obstacle to the development of the industry and society as a whole, therefore its effective counteraction is necessary to ensure the positive dynamics of construction development.

Practical significance. The practical significance of the article is that the conclusions and proposals are aimed at strengthening the emphasis in the field of anti-corruption.

Originality. The study conducted by the authors revealed the need for a comprehensive, systematic analysis of the problems associated with corruption in the construction industry.

The purpose of the study. The article deals with the issues of a comprehensive assessment of regional investment projects implemented at the expense of budgetary funds. In accordance with this, the purpose of the article is to form a system of indicators that takes into account the main and additional criteria for the economic and socio-environmental effectiveness of the implementation of regional investment projects through the prism of assessing the investment attractiveness of the project and its performers. To achieve this goal , the following tasks have been set and solved: 1) the main and additional criteria for evaluating a regional investment project have been identified; 2) a system of indicators for assessing the investment attractiveness of the project and its potential performers has been developed; 3) a summary index of the feasibility of state financing of the project has been proposed; 4) calculations of indicators and a summary index have been carried out on a specific example.

Conclusions. In order for the state customer to make an informed decision on the budget financing of a regional investment project, a multiplicative index of the expediency of state financing has been developed, which includes indices of the investment attractiveness of the project itself and its performer. Each index is determined on the basis of basic and additional indicators that characterize, on the one hand, the utility, economic, budgetary, social and environmental effectiveness of the project itself, and on the other hand, economic efficiency, resource potential, compliance with ESG principles of doing business and the business image of the project executor. The results obtained can be used by state and municipal authorities to make an informed decision on the appropriateness of budgetary financing of regional investment projects and their potential performers selected on the basis of the author's system of indicators and the proposed integral index.

Research in the field of financial development is an integral part of macroeconomic analysis and strategic planning at the national level. They allow the state and business to make informed decisions aimed at developing the financial system, maintaining high rates of economic growth or increasing them, etc. The aim of the study is to improve the quality and efficiency of the assessment of the financial system based on the analysis of the impact of economic and technological indicators on the pace of financial development. To achieve this goal , the following tasks were set and solved in the work: 1) the analysis of the main concepts, tools and algorithms for assessing the pace of financial development was carried out; 2) variables characterizing one of the sectors of the financial system, variables of interest were determined; 3) statistical interpretation of the processed data was carried out, 4) panel data models were constructed. Materials and Methods. The modeling used system and statistical analysis, econometric modeling of panel data. Conclusions: a conceptual approach has been developed to typologize the financial development of countries, which will allow government agencies to carry out more accurate macroeconomic forecasting and apply a strategic approach to planning economic development. The modeling of the influence of macroeconomic indicators, dummy variables of economic crises, variable technological components on indicators of financial development and variables characterizing the structure of the financial system is carried out.

Management decision-making based on the determination of the risk tolerance of organizations in various sectors of the economy is an integral part of the decision-making process in conditions of uncertainty of the consequences of risk at any level. For effective management of economic risks in decision-making, it is necessary to use scientifically sound methods, which in turn is possible on the basis of modern methods of information processing, since risk management and risk tolerance of organizations in various sectors of the economy is largely a subjective process. The subjective process, one way or another, is closely related to the possibility of the emergence of uncertainty conditions that give rise to risky situations, the illiterate management of which leads to the emergence of risky combinations, complication of their structures and the rise in the cost of projects. The aim of the research is to develop an innovative method of managerial decision-making based on risk tolerance management of organizations in various sectors of the economy, which includes eight stages and provides an increase in the economic efficiency of spending funds in conditions of uncertainty of the consequences of risks together with the innovative development of the economy of the Russian Federation. In this article, for the first time, an innovative method of managerial decision-making based on risk tolerance management of organizations of various sectors of the economy has been developed, which allows, based on the level of risk tolerance of the enterprise, to make economically feasible decisions, which in turn ensures innovative development of the Russian economy in risky and risk-free conditions.

The purpose of the research: to determine the effectiveness of the International Atomic Energy Agency (IAEA) in the countries of the Commonwealth of Independent States (CIS). The article analyses modern projects of power and non-power application in the CIS countries, identifies further conditions of cooperation between the studied countries and the international organisation, where Zaporozhye NPP was chosen as an example; identifies modern challenges that may hinder the effective work of the IAEA in the region.

Results. As a result of the research, qualitative and quantitative criteria necessary for calculation were identified, using the performance indicator—KPI (Key Performance Indicators), with the help of which the authors were able to assess the efficiency of IAEA activities in percentage terms. In addition, current threats faced by the Agency in carrying out its activities have been identified: imperfections in international legal norms in the field of nuclear safety and the lack of a system of safeguards to mitigate risks during periods of heightened military tension. Despite the existence of a number of problems faced by the Agency, the authors conclude that its activities in the CIS countries are effective. The results of the study can be used to improve the IAEA's work in the region, as well as to analyse other international organisations using the system developed by the authors.

This article examines the typology of sanctions restrictions imposed against countries or organizations around the world. The relevance of this topic is confirmed by the number of sanctions imposed against Russia in recent years and the critical importance of progressive economic development. The purpose of this study is to structure various sanctions by their types and analyze the experience of Russian companies in overcoming them. The research was carried out primarily using qualitative methods, including the search and analysis of data from research and open sources (including foreign authors), their author’s synthesis and transformation. The main conclusion of this article is that sanctions negatively affect organizations and slow down their development, but they can be adapted to and their consequences can be overcome. The practical significance of this article is that its results can be used both by organizations and can serve as a basis for further research and benefit society in terms of conveying to society the meanings of certain phenomena occurring in the modern world (in particular, about the types sanctions and their impact on organizations). The typology of sanctions has been studied and systematized. The key strategies of Russian organizations in overcoming sanctions have been identified. To ensure business continuity and further research, proposals have been formed.