Vol 16, No 6 (2020)

The development of the digital knowledge economy has changed the core value of a company from traditional physical assets to intellectual capital or / and intangible assets. Therefore, the accumulation and management of intellectual capital is a competitive advantage of knowledge-intensive industries. Assessment of intellectual capital is important factor in the valuation of the company. The article is aimed to: 1. Define the concept of intellectual capital in the digital economy; 2. Show that intellectual capital can be valued; 3. Carry out the analysis of existing methods for assessing intellectual capital; 4. Carry out the comparative analysis of evaluation methods. Materials and methods. The article uses the materials of research work on the grant of the Russian Foundation for Basic Research No.19-010-00698 on the topic: «Development of the theory of intellectual capital and methods of its evaluation in the frameworks of the digitalization of the economy». Accounting statement was used in the modelling. Systems analytics methods were studied. Results. Since intellectual capital is the most valuable asset of today's digital organizations, it is important to understand how its value can be calculated. In companies focused on strategic development, there is a growing trend towards rapid development and the use of intellectual capital.

The article analyzes the problems of technological development of Russia in the context of world economic integration and the resulting threat-forming factors of economic security and financial sovereignty of Russia, the source of which is the investment and credit sphere. Global financial integration creates new risks for Russia's monetary policy, limiting the space for its independent implementation, and destroys the country's economic, including financial, sovereignty. For Russia, with its huge natural resources and companies that correspond to them in size, the issue of concentration of bank capital is extremely relevant - only its own large banks are able to provide financial sovereignty and financial needs of the developing Russian economy, including the needs of the emerging sector of development and technology implementation.

The article considers the regional anti-poverty programs, aimed to reducing the share of the population with incomes below the subsistence minimum twice by 2030, from the point of view of generalizing the management tools used. In the focus of research, there are the main criteria for assessing poverty in Russia and approaches to analyzing the current situation with regional poverty. The study revealed a variety of approaches to the selection of indicators for assessing poverty. In some cases, data from the analytical base for making optimal management decisions are not sufficient to identify and assess the causes leading to the growth or the preservation of the level of poverty in the region. These facts made it possible to make conclusions of the necessity of improvement the regional programs in terms of a more detailed study of the current situation related to regional poverty, as well as the formation of a regional mechanism for reducing poverty based on a comprehensive system of indicators that take into account the specifics of the regional economy and social policy.

Illegal logging is a global problem that cannot be addressed unambiguously and in all cases. Given that criminal acts about wood are not a new type of violation, but, having appeared long before the current century, remain one of the most common negative social phenomena, the author analyzed the process of formation and development of forest protection in Russia. The first conservation certificates, «green» forests, as well as the restrictions on forest management introduced by Peter I, caused by the need to form a new model of state defense, were the basis for the formation of legal protection of forests. At the same time, the author notes that the established regimes were interconnected and interdependent from a number of legal factors, the key of which was the form of ownership of the territory in which the trees grew. The study contains an analysis of the transformation of the institution of «forest guardians,» the rights, obligations and requirements for employees, the number of units, as well as their social security. The content of the article is divided into several blocks, which is due to the political system that prevailed at a certain time in the development of society: feudal grand-ducal power, the Russian state, the Russian Empire, the RSFSR, the Russian Federation. A brief analysis of law enforcement and judicial practice, a study of regulatory documents, coupled with reporting and archival documents based on the results of the activities of forest protection units, made it possible to conclude that it was impossible to exercise control over forest resources without the formation of specialized units, the functioning of which may be temporary.

The purpose of the study is to develop financial and economic relations of state customers and cooperation of performers when performing tasks of the state defense order. The author achieves this goal by conducting research on the mechanisms of development and state incentives for industry in the defense industry. Considerable attention is paid to the problems of fulfilling the state defense order, as well as organizing and conducting research and development work in the creation of weapons, military and special equipment. The article defines the main directions of development of state control as an element of the public Finance management mechanism. Measures aimed at improving the efficiency of the use of budget funds aimed at fulfilling the state defense order are proposed

Task. In today's global development, the legalization of criminal proceeds is considered one of the serious threats that can cause irreparable damage, both in individual countries and within the entire international community. The legalization of illegitimate income and the financing of terrorism pose a threat to the stability of financial markets, as well as to international stability. This, in turn, is associated with a reduction in tax revenues, has a negative impact on the value of the national currency and interest rates, and causes significant damage to the state's reputation. Thus, the international community is constantly paying attention to the issues of effective counteraction to the laundering of illegal income and criminalization of various spheres of activity. Model. Understanding the significant level of threat of criminal capital and its negative impact on the economy, politics, and society, the Council of Europe, the United Nations, and the FATF in their documents indicate the need to strengthen measures to combat money laundering by applying regulatory, scientific, and other measures to prevent such crimes. At the national level in Russia, this task is set out in the national security Strategy. A special place in the total volume of these problems is occupied by the sports sector. This aspect has not lost its relevance since the early 2000s. Thus, according to the FATF Report «the Problem of money laundering through the football sector» (July 2009), the criminal community is interested in finding alternative ways to launder money obtained illegally. Conclusions. The results of the study show that the risks associated with activities in the football field are very high, and the direction itself can attract those interested in money laundering and money laundering. Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at strengthening the emphasis on the motivation for the modernization of the control system in the football sector for the rapid detection and effective prevention of financial asset laundering schemes. Originality. The study conducted by the authors revealed that the new reality has changed the attitude towards laundering and legalizing illegitimate income in the sports sector. Using such an irreplaceable tool as a modern control system at the international level allows you to raise the image of any state.

Task. This article examines the threats and risks of the spread of new digital currencies, in particular stablecoins. Digital currencies are classified, their advantages and disadvantages are indicated. In particular, the article reveals the types of stablecoins and the issues of their regulation. The advantages of stablecoins over cryptocurrencies and virtual currencies are also noted. Summary. Taking into account advantage of stablecoins and disadvantages of other digital currencies, it can be predicted that this type can become one of the most common types of digital currencies. However, this could potentially have a potential shift in the virtual asset ecosystem as well as in the global economy. The proliferation of stablecoins introduces new risks and threats in the area of money laundering and terrorist financing. The regulation of these digital currencies is a topical issue for the FATF, as well as for national FIU structures. Disclosure of these issues is being considered in accordance with the draft law «Law on Cryptocurrency 2020» and amendments to the FATF Recommendation 16, called «Travel rule» for cryptocurrency. Practical importance. Conclusions lead to understanding: the characteristics of stablecoins and the risks of their spread; the measures and approaches taken by the FATF and national regulators to regulate the field of digital currencies and reduce the ML / TF risks.

Task. Medical preventive services, their degree of development and relevance are considered. The analysis of the mortality rate for 2015-2019, the demand for medical preventive services, the number of specialists graduating from universities in medical and preventive care was carried out. The tasks of developing and complementing approaches to the standardization of medical preventive services, determining the main categories of their evaluation that require operational management decisions are set and solved. Methods. The methodological basis of the research is the system and process approaches to the problem under study. In the course of the research, General scientific methods of logical analysis and synthesis were used, in particular, analogies, typologies, generalizations. Based on the study of extensive empirical material, the features of the market of medical preventive services are studied, and their classification is compiled for the rapid assessment of the parameters of the main directions of medical preventive activities. Using the sociological method, namely, the study of materials on the survey of respondents in relation to paid medical preventive services, the degree of their effectiveness was revealed. Conclusions. It is concluded that the current system of medical preventive services clearly identifies a number of areas that need significant changes, namely: bringing to uniformity the form and indicators of rapid assessment of areas of medical preventive activity and its effectiveness; the system of motivation and justification for the development of educational activities in the direction of medical prevention. Practical value. The practical significance of the article is that the conclusions and proposals are aimed at strengthening the emphasis in the development of the effectiveness of medical preventive services, to motivate their implementation in the direction of modernization of the system. The use of the proposed recommendations for the development of medical preventive services will optimize the work of medical organizations and solve the problem of staffing the system of care. Originality. The study conducted by the authors revealed the need for rapid assessment of the directions of medical preventive activities that contribute to timely adjustment of the effectiveness of medical preventive services.

This work is devoted to the development of approaches to mathematical modeling of competition between companies in the information and legal support market. The clearly pronounced oligopolistic nature of the market in question and the high degree of its saturation raise a wide range of issues of strategic interaction between its participants. With the generally accepted approaches to modeling oligopolistic competition, it is necessary to take into account the specific characteristics of the market - the subscription nature of contracts with consumers, network effects, distribution costs. Taking these factors into account is important not only for the purposes of mathematical modeling, but first, as a basis for strategic and operational planning of the activities of companies operating in the market. All this in combination forms the basis of promising directions for further research.

The topicality of the study is determined by the fact that at present, in the conditions of the development of digital economy, the search for «common ground» in the field of information security, cybersecurity between the members of the international community, as well as developing a partnership between the government and industry, become very relevant. Common interests and the implementation of measures to safeguard them will be the key to promote international cooperation on the basis of bilateral and multilateral treaties and agreements. The article provides an analysis of: existing multilateral agreements on information security in Russia; bilateral agreements on cooperation in the field of ensuring international information security in Russia; Japan's participation in various kinds of negotiations and meetings, as well as existing agreements on information security. A contribution of non-state actors to ensuring information security, cybersecurity at the international level in Russia and Japan is also presented.

The article is devoted to the problems associated with various legal consequences of the same economic actions, formalized by different legal possibilities. The article examines the legal consequences of an increase in the value of the net assets of business entities by offsetting homogeneous counter claims. In particular, the cases of an increase in the authorized capital, contributions to the company's property without increasing the authorized capital, debt forgiveness by offset and through transactions are considered. At the same time, an increase in the authorized capital or a contribution to property is formalized as a set-off in cases where a shareholder (participant) of the company is its creditors. Such shareholders (participants) of a business company, in cases established by law, have the right to set off their monetary claims to the company as homogeneous claims. However, as established by the study, as a result of the choice by the society of one or another method of increasing the value of net assets, a business society faces various legal consequences.

The purpose of the research in this article is the adaptation of legislation in order to solve legal problems arising from the development and use of digital technologies and their products. The categories of legal personality and protection of digital technologies are considered, as well as the foundations of their legal regulation. The article defines the methods of protecting intellectual property rights in the digital sphere and examines the development of legislation in terms of establishing the responsibility of both developers and users of digital programs. The scenarios for the development of the legal system within the framework of digitalization are considered, based on the positions of experts, which consist in 1) restructuring the traditional legal model, or 2) in introducing fundamental changes to the country's legislation and transforming it into a new legal model. Conclusions. In recent years, there has been a tendency to marginalize the digital sphere of law and emphasize the limited adaptive capabilities of traditional legislation in regulating digital technologies. It is important to develop fundamentally new legal structures of digital technologies, taking into account their legal personality and security, which would take into account the goal of the progressive development of the digital economy and the technical capabilities of individual technologies. Legal problems associated with digitalization can be conditionally divided into two groups of issues: general aspects of the transformation of digital law (the possibility of adapting modern civil and financial legislation to digital transformation) and the legal nature of digital technologies as an object of civil rights, along with issues of introducing digital technologies: Internet of Things, artificial intelligence, big data, machine learning, drones, robots and similar fields that require detailed scientific analysis and limited applications.

This article analyzes the issue of requirements for documents submitted to the tax authority for state registration of a legal entity. In particular, particular attention is paid to the method of printing such documents. The author analyzes the judicial practice on this issue, concludes that the approach of the courts was not the same at every stage of the application of these norms. But after the decision of the Supreme Court of the Russian Federation on the application to invalidate the requirement to prohibit the use of double-sided printing of documents submitted for state registration, judicial practice becomes uniform. At the same time, the author considers the current changes in this issue - since November 2020, the use of two-sided printing of documents is permissible.

The purpose of the research. The purpose of the article is to formulate proposals for improving the legislative regulation of the organization and activities of control and accounting bodies of the subjects of the Russian Federation. The article deals with the problematic issues related to the quality of personnel support for financial control bodies; planning the activities of control and accounting bodies of the subjects of the Russian Federation; elimination of contradictions contained in the legislation regulating individual powers and organization of activities of the control and accounting bodies of the subjects of the Russian Federation. Conclusions. As a result of the research, the author comes to the conclusion that there is a need for systematic legal regulation of the issue related to the receipt of «professional education» and «additional professional education» by employees of control and accounting bodies, as well as the need to develop and adopt unified standards for assessing the professional qualities of heads of financial control bodies. The author draws attention to the problems that arise in the implementation of legislative regulations that contain legal and technical errors and uncertainties in their understanding and interpretation. The author sees the need to further improve the legal norms of Federal legislation regulating the procedure for planning the activities of external financial control bodies by expanding the range of subjects of budget legal relations who are entitled to participate in this process.

The article is devoted to the study of various classifications of tax offenses in the Russian Federation. The authors present and consider the main criteria for dividing tax offenses and their classification, and develop recommendations aimed at improving tax legislation in the field of offenses and developing the current classification of tax offenses in the Russian Federation. It is rightly noted that the criterion for dividing tax offenses is based on one of the features or elements of the composition of offenses. The relevance of the subject of the article is primarily determined by the fact that the study, and subsequently knowledge of various classifications of tax offenses allows you to further significantly narrow the circle when establishing a specific type of tax offense committed, as well as to avoid mistakes in differentiating a tax offense from a tax crime. In this article, we used such methods of scientific research as the dialectical method of knowledge, the method of analysis, the comparative legal method, the formal logical method, and the method of analysis.

The presented article examines the history of the consolidation of remote operation in Russian labor law, the prerequisites for changing the legislation on the legal regulation of the labor of distant workers, and an overview of the proposals made on this issue. The author analyzes the essence and content of the amendments made to the Labor Code of the Russian Federation in 2020, taking into account the discussion at different stages of the legislative process. The purpose of the article is to conduct a comparative analysis of the norms of Russian labor law in different periods of its development, international labor standards and foreign legislation in terms of regulation of teleworking. The author comes to conclusions about the timeliness, necessity and expediency of introducing new norms into Russian labor legislation in order to balance the interests of the rights of workers and employers in connection with the introduction of new rules. The author believes that most of the issues that have arisen in connection with the shortcomings of the legal regulation of teleworking, aggravated in the difficult conditions of the restrictive measures introduced in connection with the COVID-19 pandemic, have been resolved. However, it believes that the practice of applying the updated standards will not be easy. The new version, according to the author, contains rules that can destroy the balance of interests of social partners and shake the already fragile balance achieved through lengthy negotiations between government officials, representatives of the labor community, trade unions, and legal experts. The paper concludes that new proposals for updating labor legislation will soon appear, since the legal mediation of digitalization of labor relations is only beginning to acquire clear features and clear directions of development.

The Purpose of this article is to study issues related to the regulation of forest resources turnover in the USSR in the pre-war years. This period is particularly interesting because, despite the dominance of the administrative command system in the USSR as a whole, and in law, in particular, it was the forest legislation of that period that retained the most significant features inherent in modern forest law in terms of comprehensive legal regulation, which combines private law and mandatory methods.

The retroactive force of the criminal law is a constitutional principle, the content of which has been well studied by domestic researchers. However, in our opinion, the fact that it is socially and legally conditioned has been unfairly ignored. We are convinced that the retroactive force of the criminal law is based on the category of «public danger», because the absence of this category makes the application of criminal law measures meaningless and, moreover, leads to excessive criminalization and penalization. Public danger cannot be considered standing alone by itself and is an abstraction if taken outside of social relations. It occurs only when a person exercising personal interest, causes harm or creates a threat of harm to legally protected values and goods.

The article examines some problems of the institution of judicial fines in the Russian criminal and criminal procedure legislation. The author notes the importance of this institution, its relevance in judicial practice, the consistent growth in recent years in the number of stops of criminal prosecution in connection with the application of a court fine. Among the most acute problems of the institution of a court fine, the issues of its correlation with the related institution of reconciliation with the victim, the legal nature of the court fine, etc. are considered. The objective possibility of exemption from criminal liability and termination of criminal prosecution for all (without exception) crimes of small and medium gravity is especially critically evaluated. It is stated that the application of a judicial fine requires taking into account the nature of the crime committed in order to selectively approach the solution of this issue in each specific case. The author also concludes that the application of the provisions regulating the imposition of a court fine and the subsequent termination of criminal prosecution is the right of the court, and not its duty. Drawing attention to the need to improve the institution of judicial fines, the author has developed specific proposals and formulated the wording of criminal and criminal procedure norms that are subject to change. Goal. To study the problems of termination of a criminal case with the appointment of a court fine, to identify the imperfections and shortcomings of the norms of the institution of a court fine, to suggest ways to fill in the gaps and eliminate the shortcomings of this institution. In the course of research activities, a whole complex of scientific methods was used, among them: historical, the method of formal legal logic, comparative, sociological and statistical methods (surveys, study of documents, materials of criminal cases, generalization and analysis of judicial statistics, etc.). Scope of the results. The obtained results can be used in law-making activities in the development of draft laws, in judicial and investigative practice on the implementation of the norms of the institute of judicial fines, in the process of teaching criminal cycle disciplines in educational institutions.

The reason for writing this work was the discovery of procedural difficulties in courts when considering cases related to the contract system. The aim of the work was to analyze the existing regulatory and law enforcement framework on this issue, as well as to find ways to solve problems that arise in practice. When writing the work, the following methods were used: studying various sources of information to understand the main scientific and procedural trends that exist in this area, analyzing the information received in order to determine the main problems of the chosen topic, synthesizing information to consolidate the provisions of various sources of law. The conclusions of the work were proposals for amending the regulatory legal acts of the Russian Federation. The practical significance of the work lies in the possibility of applying its provisions in law-making. The work is intended for use by practicing lawyers dealing with public procurement cases.