卷 15, 编号 1 (2019)

The labor nature of the creation of material and spiritual values, the livelihood of people lies at the basis of the scientific and everyday vision of the processes of human activity. Economic theory, political economy includes the labor theory of value in its various interpretations. The article analyzes the various views about the nature and role of labor as a special form of human activity, generating multifaceted economic, political, social relations. An attempt was made to single out the criteria for real, meaningful, purposeful, productive labor.

Information becomes the main resource that is transformed into knowledge, and socio-economic relations are transferred to the network space in modern conditions. The digitalization in business processes of economic entities increase the competitiveness of market participants, which requires an increase in the competitiveness of the entire socio-economic system. The purpose of this article is to substantiate the approaches to developing a model of competitiveness of socio-economic systems in the digital economy. Achieving these goals requires solving the following tasks: studying the theoretical aspects of assessing competitiveness, determining the role of digitalization in socio-economic systems, justifying approaches to developing a model of competitiveness of socio-economic systems. Works on this subject are presented in the works of J. Hollinsworth, M. Porter, H. Mackay, B. Karloff, and others. The model of competitiveness of socio-economic systems based on digital technologies including indicators of digitalization industry today, during the deployment of the Fourth Industrial Revolution. The article discusses the main approaches to the assessment of competitiveness in domestic and foreign practice. As part of the study, pre-industrial and post-industrial models of competitive advantage were studied. The global competitiveness index GCI is considered as an indicator characterizing the post-industrial model of competitive advantage formation. Also, the international index I-DESI can also used to analyze the development of the digital economy and the competitiveness of the national economy of the Russian Federation. The paper substantiates the main approaches to the development of a model of competitiveness of socio-economic systems in the digital economy. The method of competitiveness allows identifying the socio-economic system’s strengths and weaknesses of any level. Analyzing these parties will be priority management tasks of the authorities in order to increase the region’s competitiveness, and, hence the national economy as a whole. However, without a fundamental change in the entire economy, starting with a separate enterprise, industry and region, it is impossible to achieve an increase in the competitiveness of the state as a whole. In the future, it is advisable to expand the research topic on the example of economic entities of various sectors of the economy. Digitalization has a key role not only in business processes but also becomes an integral part of the daily life of the population. At present, work has already begun on the localization of international digital cooperation platforms, and pilot projects are being implemented. So the daily life of digital platforms solves many everyday problems. The social consequences of increasing the socio-economic system’s competitiveness in a digital economy will be characterized by a positive impact on the development of society through improved living standards and well-being of the population. The driver of improving the competitiveness of the national economy is industrial production, where the main place is occupied by the sector of scientific research, which will lead to leading technological positions in the world. In general, this will help improve the geopolitical situation in foreign markets and strengthen the country's position in the international division of labor. The originality of the article lies in the fact that the competitiveness of socio-economic systems is considered in the context of the digital economy since the factors of innovation and digital technologies must be taken into account. Currently, digitalization already covers enterprises of the aviation, automotive, shipbuilding, food industry, nuclear energy, the rocket, and space complex of Russia. Digital product twins are created, production processes are duplicated in a virtual environment. Thus, the transition to a distributed product creation model begins. In this regard, the article is valuable in creating a single digital space that includes different industries.

A practice of setting forestry payments on the basis of market prices as well as estimation of standing timber assortment are widespread in developed countries with the largest forest area. The Russian Federation applies methods of ‘socialist’ pricing of wood and standing timber. The Article describes the evolution of the state income generation from using of timber by citizens and legal entities; it also explores the structure of the Russian Federal budget expenditures for forestry. On the basis of criteria analysis the author made a comparative characteristic of different ways of forest management applied in the Russian Federation.

The article discusses a method for determining the optimal price offer on the basis of an estimate of the cost of performing a contract and the average number of expected competitors. It is shown that the magnitude and significance of the contract may affect the number of bidders.

In the article describes the basics of the concept of socially responsible investment, the principles of which are peculiarly reflected in the pension assets management processes. Socially responsible investment, on the one hand, can be viewed as a trend of the modern social policy of economically developed countries. But, on the other hand, the concept of this investment is not fully understood theoretically, in particular, not highlighted the risks, associated with such investment, not specified and the definition of socially significant objects.

The paper highlights the interrelated functions of financial banking innovations: improving the competitiveness of the Bank in the market; increasing the number of customers; increasing sales of banking products; reducing the cost of operations. The manifestation of the function of financial banking innovation-reducing the cost of operations is shown by the example of the most innovative Bank of the domestic market - Sberbank of Russia through the use of innovation - an intelligent management system.

The article deals with a tax system of Russia, the tendency to increasing tax, more detailed regulation of the Rights and Duties of a Taxpayers. The article prepares to increase a personal income tax together with other measures for development of business and economy.

This article discusses a general view on the regulation of Russian stock market represented by the Moscow Exchange as a process of interrelated transformation of real economic indicators and socio-economic living conditions. The growth and nature of the Russian stock market as a tool for attracting foreign investment by increasing the output of debt and government bonds are the main traits of a country with an underdeveloped domestic economy that lags far behind developed countries. At the same time, there is a systematic process of exporting net worth on a particularly large scale that takes place on a regular basis. The article is based on the position that the stock market cannot work and develop independently and separately from the general socio-economic conditions of the country. It is necessary to develop industry and agriculture, which, in turn, with the growth of their economic efficiency, could guarantee better conditions for the socio-economic standard of living of people. Thus, the growth of the economy itself creates prerequisites and determines the direction and nature of the stock market, where public participation and financial literacy are major factors of the functioning economic sector that is not influenced by speculation in financial operations.

This article discusses selected issues in international financial reporting standards for small and medium-sized enterprises. In particular, highlights the main group of external users of financial statements of small and medium enterprises. The definition of «small and medium-sized enterprises» in accordance with the standard. Purpose financial statements disclosed, prepared in accordance with IFRS for small and medium-sized enterprises. Placed on legally binding aspect of financial reporting in accordance with IFRS for small and medium-sized enterprises. Conclusions about the prospect of the use of IFRS for small and medium-sized enterprises.

The purpose of this study is to develop model and mechanism of food provision of the Eurasian economic Union (EAEU). Design/methodology/approach. The basic models of food provision are considered. The advantages and disadvantages of these models and features of their implementation are determined. There are revealed characteristics necessary for effective food supply. The feasibility of joint food provision in the EAEU is established. Findings. The developed model and mechanism of food provision of the EAEU can optimize the structure of food production and ensure better meeting of the population's food needs in accordance with consumption standards. Practical implications. The practical application of the study results can improve the efficiency of food provision of the EAEU. Originality/value. The study results can be used by supranational authorities of the EAEU and domestic authorities of the EAEU member States in development and implementation of the food self-sufficiency strategy and in the current economic policy.

In the presented article, a legal analysis of a new for the Russian legislation instrument for conducting control and supervisory measures in the field of sanitary and epidemiological welfare of the population - a test purchase. Consideration of the basic requirements for the test purchase, especially its implementation in the field of ensuring the sanitary and epidemiological welfare of the population, systematized possible options for the outcome of its implementation.

Task. The purpose of this study is to analyze the novelties of the civil legislation of the Russian Federation concerning the introduction of the concept of «digital law» into regulatory legal acts. Model. It also discusses new legal categories mediating relations that are emerging in the development of the digital economy. The essence of the legal category «digital law» is disclosed and different approaches to understanding its content are described. The main bills that are currently under consideration in the State Duma of the Russian Federation and are of great interest to the expert community in terms of their relationship with current civil law are considered. Findings. The conclusion was made about the high significance of creating the institutional foundations of relations in the digital environment, as well as about the need to finalize the amendments proposed by the legislator and changes to existing legislation. Originality / Value. Currently, the draft laws, which are being considered in the State Duma of the Russian Federation, require substantial revision. The study allows to determine the legal nature of digital rights, and it can be used to improve draft laws.

The author analyzed the problems arising in the framework of legal regulation of construction activities: the lack of a clear vector of development of legislation; unsystematic legislation; lack of established terminology; numerous problems in terms of SRO activities (especially in relation to self-regulation in relation to design and survey works); low efficiency of the system of state supervision and control in the field of construction activities; underdevelopment and unsettled public control in the construction market.

The purpose of the research is to study the processes of harmonization and synchronization of Russian legislation with the law of the Eurasian economic Union in the field of currency control. Research methods-General scientific, including logical method, method of analysis and synthesis, etc., as well as private-scientific, including formal legal, etc., methods of cognition. As a result, the author came to the conclusion that the draft Agreement on coordinated approaches to the regulation of currency relations and the adoption of liberalization measures does not contradict the current legislation of Russia in the field of currency control. At the same time, it should be clarified in the Federal law «on currency regulation and currency control» the content of the provisions of paragraph 4 of article 3 of the draft Agreement: «Residents of the member States have the right to make payments on currency transactions without the use of Bank accounts in authorized organizations in the case of payments and transfers of funds between individuals in the national currencies of the member States within the customs territory of the Union» (to amend article 14 of the Federal law). This will contribute to a higher level of harmonization of Russian legislation with the legal acts of the EAEU in the field of currency control. The results of the study can serve as a basis for further study of the processes of harmonization and synchronization of Russian legislation to the law of the Eurasian economic Union in the field of currency control. This study will be of interest to persons studying the issues of harmonization and synchronization of Russian legislation with the law of the Eurasian economic Union, including in the field of currency regulation and control.

The article deals with the issue of use of the shareholder’s contributions by the housing cooperative to cover the cost of building or obtaining residential property. The author discloses principle and other expenses that should be covered by the shareholder’s funds, considers the problem of the cost of the shareholder’s fee and makes judgements regarding viability of use of the remaining income of individuals’ funds after the building or obtaining residential property.

The agreed marital property system is the core content of the law which adjusts couples’ relations on property. In practice, special agreements on marital property and prenuptial agreements are widely used. In China legislation on the agreed marital property system does not meet the fast growing need for prenuptial agreements. This article analyzes the contractual regime of spouses' property, the history of the emergence of this institution and its evolution, as well as gaps in legislative regulation in the PRC. The features of the legal regulation of the agreed marital property system in China are revealed. This article presents a legal analysis of the features in regulation on agreed property system in marriage law in China. The references and statistics in this article are from Court of China and Chinese law. The current marriage law has only one legal provision on agreed marital property system, the legislation defects of agreed property system exist in it. In the agreed property system, stipulate the essential and formal requirements, clear its types and content. The types, content, agreed time, procedure for certifying the marriage agreement and rules on their validation are urgent issues for improving the property regime of spouses in the PRC marriage law. This paper has proposed improvements on current marriage and family law of the People's Republic of China.

The purpose of the study is to assess the promising possibilities of developing credit relations during the implementation of the new industrial policy and the development of the digital economy, it is achieved by determining the list of necessary and sufficient directions for the development of the credit field of business entities in the context of the implementation of the industrial policy of «new priorities» availability of credit resources for the real sector of the economy.

The purpose of this article is to discover the phenomenon of the digital economy in Russia. Contemporary Russian scientists and academics represented by Vice-President of the Nanotechnology society of Russia Georgy Gennadyevich Malinetsky, academic of the Russian Academy of Sciences, Director of the Institute of national economic forecasting Victor Ivanter expressed their concern about the state of the digital economy in our country. The authors of the article investigated various literary sources such as scientific articles, manuals and collections; using General scientific methods the studied material was transformed into the content of the following article. The study analyzed the current state of the digital economy in Russia, identified its strengths and weaknesses, presented options for improving the regulatory framework in the field of mentioned topic. This article can be of value to students at all levels who want to understand the digital economy and its components, as well as to discover ways to improve it.

This article examines matters relating to the development and transformation of attitudes towards the solution of the problem of preventing deviant behavior of minors, on the efforts of individuals and States to establish specialized agencies, System Tools forms and methods of influence on the identity of a minor offender, place in the system of parental discretion at the final stage of absolutism in the Russian Empire. The analysis is illustrated by concrete examples from the experience of correctional establishment of shelters for minors, showing the results of their activities.

The article deals with the problematic issues related to the employment of convicted pregnant women, draws attention to the existing conflict between the norms of penal enforcement legislation and social security legislation in terms of payment of maternity benefits to prisoners pregnant women.

Over the past decades, the country has often emphasized the importance of countering corruption. Despite the measures taken, its level in the Russian Federation remains high. This article presents a comparative legal analysis of the responsibility for giving a bribe in the criminal legislation of the Russian Federation and certain foreign countries in the aspect of studying the characteristics of the object of this crime. The analysis was conducted in order to determine the possibility of applying the experience of foreign countries to improve Russian criminal legislation in the field of combating corruption.

The article is devoted to the analysis of criminal legislation regulating criminal liability for obstruction to the exercise of electoral rights under the Penal Code of 1845. It is established that the Penal Code of 1845 is the first codified legal act containing criminal law provisions providing for criminal liability for obstruction to the exercise of electoral rights.

The analysis of the norms of Russian and the latest criminal procedural legislation of the states of the near abroad, fixing the procedural and legal nature of the documents as independent procedural sources of evidence. Methodology: structural approach; comparative law. Results: makes suggestions to improve Russian legislation on criminal procedure.

This article discusses the features of the manifestation of good faith in the activities of a lawyer, in the event of a conflict of interest. Note that this issue is important and relevant, because in the event of a conflict of interest, the lawyer must faithfully perform their duties.

The article presents modern approaches to the integration of information resources of fixation and study of functional characteristics of a person. The expansion of search and analytical capabilities of information systems is aimed at optimizing the process of detection and investigation of crimes. The object of the study is a video recording with a fixed image of a person. To solve the problem of establishing the identity of the signs of functional and motor skills, experimental studies were conducted. Based on the results of the experiments, the differentiation of significant features was carried out, and elements requiring additional research were identified. Prospects of further research of functional and motor skills of the person are defined.

The article analyzes the problematic issues of the exercise of powers and the construction of the system of forest fund management.

The article examines the theoretical and legal and applied aspects of the institution of judicial discretion. Through the prism of administrative jurisdiction, questions of law-enforcement practice, branch specificity of the given institution are examined, the conceptual apparatus is clarified within the stated theme.