Vol 20, No 4 (2024)

The article examines the origin and development of a special Soviet model of popular representation, which found expression in the Constitution of the USSR in 1936. The views of Soviet ideologists and, in particular, the genesis of Stalin's ideas regarding the possibility and necessity of creating a parliament in the Soviet state are analyzed, the main reasons for the changes that prompted I. V. To abolish the congresses of Soviets and change the opinion about the impossibility of the existence of a bicameral parliament in the Soviet state, and in fact led to the creation of the first official parliament in the country in the mid-1930s. It is concluded that the Supreme Soviet of the USSR, approved by the constitution, had a number of features peculiar to parliament in its classical sense, but did not possess the key characteristic—supremacy. A change in I. V.'s approach is also analyzed. Stalin's attitude to the elections and the circumstances surrounding the abolition of restrictions on voting rights for the former exploitative classes.

The article is devoted to the possibility and conditionality of legal and ethical restrictions in regulating the sphere of biomedical experimental research in order to respect human rights. Based on the analysis of theoretical views regarding the biomedical experiment, its essence, conditions, features of implementation and risks of consequences, as well as legal regulation at the international and national level identify problems of ethics and law in conducting such medical research. The authors substantiate the position that national legal acts must ensure full knowledge and the need for the voluntary consent of those participating in the experiment. It is emphasized that raising awareness of ethical issues and clear legal regulation of relevant procedures will help to maintain public confidence in research activities and minimize the likely risks for participants.

In the article for the first time in the science of labour law is conducted the study provided for in chapter 48.1. the Labour Code of the Russian Federation of the rights of employers classified as micro-enterprises and employers as non-profit organizations to renounce, in whole or in part, the adoption of local regulations containing labour law, to determine whether it is lawful to enshrine it in labour legislation. Since this chapter provides for the regulation of the work of persons employed by the employers noted, the author still refers to Article. 251 and 252 the Labour Code of the Russian Federation , which is of a general nature, in connection with which they extrapolate to all the norms of section XII of the Labour Code of the Russian Federation, the study of which made it clear that the legislator provided for himself the possibility without any involvementEstablish, for any category of workers, specific regulations governing the work of employees, which may even entail a reduction in the level of guarantees of their labour rights. This unrestricted right is contrary to the stated objectives of the labour legislation in Art. 1 of the Labour Code of the Russian Federation, which requires that Art. 252 RF TC in accordance with them, in connection with which the work proposes measures aimed at its improvement. Further analysis of the rules of the said article revealed that the above-mentioned law illegally excludes commercial bodies operating in microenterprises and non-profit organizations from participation in the adoption of local acts, excludes them from the exercise of representation and protection of the labour rights of employees in the establishment of local working conditions, deprives them of the opportunity to realize the rights enshrined in article 21 The Labour Code of the Russian Federation has the right to participate in the management of the organization, and therefore the author proposes to delete chapter 48.1. from the codified labour act.

The purpose of the research. The article examines the actual problems of the application of potestative (suspensive) terms in contracts for the performance of experimental design work in the field of state defense orders, highlights the specific features of the legal regulation of the legal relations in question, provides their interpretation in the legal doctrine, as well as in the current legislation of the Russian Federation. The author conducted a review of Russian judicial practice, identified and recorded its positive and negative trends. Potestative terms in a contractual obligation are definitely permissible, should not be dependent or counter, are a priori feasible by virtue of the law, are associated with the volitional actions of the party to the transaction, simultaneously responding to the sign of uncertainty and the criterion of reality, while theoretically possible in reality, although their occurrence is unknown in advance. The research is conducted in order to identify and overcome legal gaps, develop recommendations for effective law enforcement of existing norms and improve individual legal acts, norms and institutions. Results. As a result of the conducted research, the author comes to the conclusion about the practical ineffectiveness of potestative terms in contracts for the performance of experimental design work in the field of state defense orders, aggravating the legal position of the head contractor, destabilizing his financial stability in the form of an array of simultaneous claims and claims for payment of completed and accepted works.

The article discusses the theoretical problems of determining the place of energy transit contracts complicated concluded for the purpose of supplying electricity to countries that are not members of the Eurasian Economic Union. The author concludes that the place of performance of energy transit contracts may not coincide with the place of performance of energy sale contracts. The parties of contracts have the right to determine the place of performance by themselves, based on the principle of autonomy of will, as well as by applying Incoterms. At the same time, these methods will regulate individually established relations within the framework of the contract. It cannot be attributed as sources of private international law. The article also concludes that determining the place of execution of the contract for the transit of electric energy, the parties should proceed from: 1) the specifics of the national legislation of the seller of electric energy and the country of transit; 2) the specifics of the energy system of the countries involved in the transit process; 3) the number of transit countries.

The search for solutions to problems related to the protection of the violated rights of the contractor as a party to the construction contract is undoubtedly relevant, which is confirmed by the widespread practice of resolving legal disputes in court. The purpose of the work is to analyze the application of norms and legal institutions through which the contractor's rights are protected in construction contract relations, as well as an analysis of law enforcement practice on controversial issues of the application of certain norms and institutions regulating relations related to the protection of contractor's rights. As a result of the conducted research, the author comes to the conclusion that in the legal regulation of relations formalized by a construction contract, in order to protect the rights of the contractor violated by the unfair actions of the customer, it is possible to apply initially regulatory norms of a civil nature, which may become the basis for reviewing the grounds for applying certain methods of protecting the subjective rights of the contractor.

The purpose of the research. The article deals with the problems of reflecting the concept of sustainable development in the Russian legislation. The historical aspects of the formation of this concept in international law are studied, the role of the United Nations in its promotion and development is noted. The main normative legal acts of the Russian Federation reflecting the ideas of sustainable development are considered in order to analyze the nature of the provisions contained in them and assess their effectiveness. Conclusions. The study concluded that there is no single special normative act regulating relations in this area in the Russian Federation, as well as a limited number of sources of national law, generally affecting the issues of achieving sustainable development goals and ESG-agenda implementation. At the same time, a significant role of «soft law» acts (standards, industry recommendations, codes of corporate governance, etc.), which, despite their advisory nature, are important for closing the emerging gap in legal regulation in this area, was noted. Such acts are developed, in particular, by the Bank of Russia and Rosstandart within the limits of their authority, as well as within the framework of initiatives of business associations (primarily, the Russian Union of Industrialists and Entrepreneurs) to develop documents designed to ensure the implementation of sustainable development goals and objectives by business community members on a voluntary basis. Among the possible directions of the legislation improvement, it is proposed to get back to the development of the draft federal law «On Public Non-financial Reporting» taking into account the necessity to amend some of its provisions both in terms of the conceptual apparatus and in terms of fixing specific indicators of such reporting.

The participation of an interpreter in criminal proceedings makes it possible to ensure the realization of the most important rights of participants in criminal proceedings, primarily the suspect and the accused—the right to protection and access to justice. However, ensuring the participation of an interpreter in criminal proceedings faces a number of problems, among which the most common are: the absence of an interpreter from the desired language at the place of criminal proceedings; insufficient competence of the translator; lack of translation skills; inability to promptly provide translation services. According to the author, their solution lies in the plane of a number of organizational aspects, the main of which is the organization of the formation of a unified register of court interpreters.

The purpose and objectives of this article are analysis of peace initiatives on Ukraine in the international legal aspect. Methodological approach. The main method is the comparative legal method, as well as theoretical methods of analysis and comparison. Results and conclusions. The article examines in chronological order, in the international legal aspect, the peace initiatives on Ukraine of various countries, international organizations and integration associations, taking into account the current active confrontation between Russia and the West. The originality and value of the work lies in the description and analysis in the international legal aspect of the peace initiatives relevant to modern law and order in Ukraine of various countries, international organizations and integration associations.

The article describes the main scientific results of the study, taking into account the author’s modern representations, which consist in the formation of the basis of the new direction in the system of general theory of forensic science—forensic accounting on the implementation of special knowledge beyond forensic expertise (Forensic Specialty or Special Science) and the development of an integrated interdisciplinary framework that develops forensic science. This article is a continuation of the requirements for the publication of the main results of the thesis for the degree of doctor of legal sciences, and also reflects the empirical basis of the research. On the basis of the research carried out by the author, including those published in the scientific works of the author: a) the expediency and timeliness of the development of the forensic doctrine on the implementation of special knowledge outside the forensic expertise has been substantiated. In this connection, the concept, object, subject, structure, principles, tasks and functions of the Teaching are first disclosed and scientifically substantiated, as well as the language of forensic doctrine on the implementation of special knowledge beyond forensic expertise allowing to enter into scientific circulation a new forensic term «specialty» and clarify the concepts of «specialist», «special knowledge», «expert opinion», «expert testimony» et al. b) the original scientific hypothesis for the adoption of the new codified act—the federal law «On the activity of a specialist in the Russian Federation», which determines the legal basis, the principles of the organization of the activity of a specialist in the Russian Federation and the procedure for its implementation in constitutional, civil, arbitration, administrative and criminal proceedings, as well as the introduction of amendments and additions to the current legislation of the Russian Federation concerning the powers and activities of individuals, Having specialized knowledge outside forensic expertise, taking into account the needs and support of some practitioners of law enforcement and other bodies of the Russian Federation; c) developed scientifically based proposals and practical recommendations, aimed at improving the activities of law enforcement agencies to implement special knowledge outside of forensic expertise, taking into account the specifics of the subject of the study, modern realities and new approaches to problem solving; r) proved the prospect of formation and trends in the development of forensic science on the implementation of special knowledge outside forensic expertise as a new complex interdisciplinary scientific research, as well as the development and introduction into law enforcement activities of the universal forensic information system «Spez» in the conditions of digitalization. The methodology of the study is composed of a dialectic-materialistic approach, which made it possible to study the nature and nature of the implementation of specialized knowledge outside of forensic expertise, creating a theoretical basis for forensic learning about the implementation of specialized knowledge outside forensic expertise. In the course of the study, a number of private scientific methods, traditional for studying legal phenomena, were used: historical—in the analysis of factors that determine the formation of the forensic doctrine on the implementation of specialized knowledge outside the forensic examination; formal-logical, Comparative-legal, systemic-structural methods—in the complex study of forensic science on the implementation of specialized knowledge outside forensic expertise, as well as the study of the mechanism of its legal regulation; statistical method—for the generalization of forensic science, Procuratorial, investigative, legal, expert, forensic and intelligence-gathering practices; a method of generalizing practice—which makes it possible to identify typical, Similar, concordant in the main directions of forensic science on the implementation of special knowledge outside of forensic expertise; sociological method—when conducting a questionnaire and interview on current aspects of the study. In general, general scientific methods were mainly used in the theoretical substantiation of the forensic doctrine on the implementation of special knowledge outside the forensic examination as a new complex interdisciplinary scientific research. Specific (private) methods have been applied in an integrated manner to the study of specific forms and types of implementation of expertise outside forensic expertise.

The purpose of the study: to analyze the possibilities of achieving technological security by the Russian economy, as well as to consider the system of effective mechanisms and measures applied by the state. It is noted that technological security in the context of sanctions pressure from the West has become an integral part of national economic security. It is aimed, first of all, at ensuring the safety of all technical and technological processes. Priority attention in the study is given to Industry 4.0 technologies, the development of which is necessary to achieve the country's competitiveness in world markets and achieve technological security. The approaches to defining technological security and technological sovereignty are analyzed, the main goals, conditions and problems of achieving it, as well as the economic mechanisms used by the state are determined. The theoretical basis of the scientific work was the use of general scientific methods of cognition to the processes and phenomena under study. The use of a logical approach made it possible to interpret the results obtained during the study, as well as draw conclusions and formulate proposals for the use of various mechanisms, tools and models to achieve the country's technological security.

The objective of this study is to analyze the relationship between the economic weight of Russia and its large neighboring countries (Japan, Germany, Turkey, and Poland) until the end of the 21st century. The primary research method is a systematic comparative analysis of key aspects influencing economic development. The analytical model is based on the dominant influence of human capital on economic dynamics. Among Russia's large neighboring countries, during the period from 2005 to 2023, Japan exhibited the slowest GDP growth by PPP with an exponential trend (3.0 times slower), followed by Poland (1.64 times slower) and Germany (1.4 times slower). Turkey's GDP growth by PPP was 27% higher than that of Russia, which outpaced the global average growth rate by approximately 16%. Russia's unexpected move from 6th to 4th place in the world by GDP in PPP terms is a result of the economy's heavy dependence on oil prices and a series of oil price crises in 2008, 2014, and 2020, which obscured the real growth of the Russian economy. It has been shown that periods of convergence in GDP by PPP between Russia and large neighboring countries (mainly Germany) have repeatedly coincided with military conflicts. These include the War of 1812, World Wars I and II, the Russia-Georgia conflict (2008), and others. In terms of population size, which is the most important factor in GDP growth, Russia has slightly outpaced Japan over the last 35 years (by 16.5% in 2023). Going forward, Japan's population will decline rapidly compared to Russia. The fastest-growing neighboring country, Turkey, will reach the closest point of convergence with Russia in population size by 2060, after which the gap will begin to widen. In terms of the proportion of the population with tertiary education (DT), Russia (57%) is ahead of the neighboring countries under consideration, but Russia's DT growth over the last 20 years has been only 3%, which is a significant problem.

The article is devoted to the study of the significance, features, types and state of the aviation risk insurance market in the context of modern sanctions restrictions. The leading and stimulating role of the insurance institution in the development of the Russian air transport industry is highlighted. The importance of insurance is emphasized, which provides financial protection functions and supports the overall economic stability of airlines, provides space for maneuvering and development, covering many obligations and preventing the need to form huge reserves for possible losses. The features of aviation risk insurance are determined, with clarification of changes associated with the unprecedented sanctions restrictions of the countries of the collective West. Some cases of the positive influence of insurance organizations on the condition of aviation companies and the reduction of aviation risks are clarified. Based on the results of the study, conclusions are drawn about the challenges facing domestic insurance related to the creation of a new insurance infrastructure, with the inclusion of reliable partners and reinsurers, with the concentration of capital and coverage of insurance risks.

The purpose of writing the research paper is to analyze the current state and define the definition of the concept of «localization of production of high–tech industries of the Russian industry» in the context of sanctions restrictions. The main points of view on this issue in connection with the task of ensuring the technological sovereignty of the country are considered, the main components of this definition are determined. It has been established that localization is a complex phenomenon representing a multifactorial and multi-stage process. As a result, the author's concept of this concept for high-tech industries is proposed.

The purpose of the study. The article is devoted to the analysis of various poverty measurement methods used in Russia and abroad. The authors consider traditional approaches based on monetary income, as well as alternative methods that take into account not only material well-being, but also access to education, healthcare, housing and other resources. Conclusions. This article is a comprehensive study of various approaches to measuring poverty. The authors not only describe in detail the features of each method, but also demonstrate how their application affects the assessment of poverty in the countries of the European Union, the United States and Russia. The analysis shows how the common EU standards relate to national characteristics, how the American system differs from the European model and what features of poverty measurement exist in Russia, taking into account its specifics. Thus, the article gives a complete picture of the different methods of measuring poverty and their practical application in different.

The global process of digitalization of the economy is gaining momentum based on the use of high technologies, relevant software products in all areas of functionality of the national system. It is worth noting that the field of high technologies is directly related to intangible assets (IA)—computer programs, scientific developments, trademarks, know-how and other objects / results of intellectual property (RIP), developed as a result of research and development (R & D). In this regard, transactions with intangible assets of various nature are actively taking place. According to the World Bank, about 80% of the world's wealth today are intangible assets—information and knowledge in various forms. The purpose of the study is to consider the problems and determine the prospects for the implementation of foreign experience in terms of preferential taxation of transactions with intangible assets—the «patent box» regime in the constituent entities of the country. To achieve this goal, it is necessary to consider the following tasks: analyze the fundamentals of Russian and foreign legislation in terms of taxation of intangible assets, taking into account the latest changes; determine the directions for the implementation of foreign experience in taxation of RIP in practice based on amendments to the tax legislation of the Russian Federation; propose a mechanism for assessing the economic effect of introducing the «patent box» regime. The theoretical significance of the work lies in expanding the scientific understanding of the effectiveness of preferential taxation of transactions with intangible assets in the context of digitalization of the economy. Practical significance: development of proposals for a legislative solution to problems in the taxation of intangible assets—the introduction of the «patent box» regime and a hypothetical assessment of the introduction of this event. Research methodology. The economic and general scientific methods used in the study: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, systematization, made it possible to achieve the stated goal.

The purpose of the study is to analyze the effective assessment of the use of artificial intelligence in the work of tax authorities, in particular, to identify risks and problems between the protection of the rights and interests of citizens, as well as security and fairness itself in relation to the use of digital technologies at the present time. The ethical and legal aspects of the introduction of artificial intelligence in tax administration are investigated. To achieve this goal, the following tasks were set: to consider the potential of artificial intelligence in the fight against tax fraud and tax evasion, to study the relationship between tax authorities and taxpayers through the development of artificial intelligence, including international experience. Research methodology. The following methods were used in this study: classification, system analysis, comparison, induction, dynamic analysis

Task. An effective internal control system is closely related to the risk management of the organization, namely, it reduces the risks of failure to achieve the set goals and, according to the COSO concept, provides reasonable assurance of their achievement. The subject of the study is the assessment of the components of the internal control system for the purpose of risk management of organizations. The object of the study is the internal control system of the organization. The article raises the problem of developing a methodology for assessing the formation of all components of the ICS in accordance with the COSO model. The problem lies in the insufficient number of studies on the systematization of control procedures for each component of the ICS in the context of assessing the system, describing standard and non-standard situations that must be responded to promptly and how to assess such situations in the context of internal control and risk management through qualitative indicators that are not measurable. Model. To substantiate the methodology for assessing the formation of all components of the ICS in accordance with the COSO model, the criterion for assessing and measuring non-financial indicators of financial stability of organizations is presented. The study uses the grouping method, which allows studying the interrelations of phenomena, as well as their interdependencies, to identify the influence of certain factors and trends. The article uses the comparative method as the most common method of analysis, as well as the methods of induction and synthesis. Conclusions. The methodology for assessing the formation of ICS components in accordance with the COSO model in organizations is of theoretical significance in terms of developing scientific and theoretical provisions concerning the construction of internal control and improving the effectiveness of ICS, as well as practical significance in the context of applying the developed package of documents. Practical significance. As a result, the methodology for assessing the formation of all ICS components in accordance with the COSO model was substantiated, a number of documents were developed that systematized the indicators for assessing the ICS components, including non-financial indicators. It is proposed to form a map of typical situations: standard and non-standard, as well as situations with increased complexity, allowing you to create new algorithms for action to reduce risk. Originality. The author's contribution is to develop a methodology for assessing the formation of all ICS components in accordance with the COSO model.

The article is devoted to the demonstration and analysis of the possibilities of connecting the Markowitz model, which is a classical model for forming a portfolio of securities, and forecasting methods based on machine learning data. The relevance of the chosen topic is justified by the fact that the use of machine learning methods makes it possible to simplify the activities of financial sector workers and the work of professional stock market players, as well as reduce the complexity of interpreting mathematical models and methods of their construction for private investors. The purpose of this work is to use machine learning methods to solve the problem of building an optimal securities portfolio and predicting its behavior. Tasks:

– build a Markowitz model based on the selected data;

– to build an optimal portfolio based on the proposed optimality criterion;

– offer a time series forecast;

– to assess the adequacy of the constructed model;

– combine the Markowitz model, which belongs to the class of widely known classical models, with the construction of a prediction based on machine learning.

Methods and models: machine learning methods are used in the work, the Markowitz model is built based on the selected data, then the Markowitz model is combined with the construction of a forecast based on machine learning.

Research results: the optimal portfolio for AXP has been built and its forecast has been fulfilled. The formation of the portfolio was based on the Markowitz model. The data obtained were tested for adequacy and showed fairly good results. A portfolio was built, the optimality criterion of which is the ratio of average profitability and volatility of profitability (maximizing average profitability while minimizing its volatility). The Markowitz model, which belongs to the class of widely known classical models, was combined with the construction of a prediction based on machine learning.