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The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions. ; peer-reviewed

The article deals with the problems of organization the cultural heritage protection in Russia in late 19th – early 20th century. The author analyzes the archival documents. The article studies the activities of the Imperial Archaeological Commission and the Crimean archeologist Alexandr Bertie-Delagard associated with construction at the territory of the medieval fortress Kalamita (Inkerman, Sevastopol) in the 1900-1905. The special attention is paid to analysis the causes of insufficient measures of the protection of the archaeological site. The author demonstrates these were the lacunae of the Russian Empire legislation, the absence of effective service of cultural heritage protection. ; Статья посвящена проблеме организации сохранения объектов культурного наследия в России на рубеже XIX-XX вв. Автор, на основании архивных документов, рассматривает действия Императорской Археологической Комиссии и крымского археолога А. Л. Бертье-Делагарда, предпринятые в связи со строительством на территории средневековой крепости Каламита культовых построек в 1900-1905 гг. Особое внимание уделено анализу причин, не позволивших предпринять эффективные меры охраны памятника, в связи с пробелами в законодательстве Российской империи и отсутствием эффективной службы сохранения объектов культурного наследия.

Some Theoretical and Practical Aspects Regarding the Legal Status of the Medical-Legal Expert in the Criminal Process By case study of the current legal acts the article considers the legal status of experts as the two main parties of the criminal proceedings, who apply special knowledge of the criminal justice process. The author identifies the differences in the form of application of special knowledge by an expert, as well as the difference between the "expert opinion" and "professional judgment". The author proposes to formalize in the legislation the measures that will support the readiness of experts to carry out procedural duties at a high level. Prin studiul de caz al actelor juridice actuale, articolul examinează statutul juridic al experților drept cele două părți principale ale procedurii penale, care aplică cunoștințe speciale în procesul de justiție penală. Autorul identifică diferențele de formă de aplicare a cunoștințelor speciale de către un expert, precum și diferența dintre "opinia expertului" și "judecata profesională". Autorul propune să se oficializeze în legislație măsurile care vor susține disponibilitatea experților de a îndeplini sarcini procedurale la un nivel înalt.

The author analyzes historical facts of involving children in military affairs and armed conflicts. The author comes to the conclusions that classical international law lacks rules on preventing the children involvement into armed conflicts and provides children protection only in the context of the non-combatants protection. During the Ist and IInd World Wars there arose such a phenomenon as children soldiers. Declaration of the Rights of the Child in 1924 did not created an effective mechanism for preventing the children involvement into armed conflicts. This goal was partially achieved only with the adoption of the 1949 Fourth Geneva Convention and Additional Protocol1 to it. Convention on the Rights of the Child and its Optional Protocol on the children involvement into armed conflicts, ILO Convention No 182 and the Rome Statute of the International Criminal Court today constitute a mechanism preventing the involvement of children in armed conflicts. It is offered on nationally level to criminalize the involvement of children in armed conflicts and ratify the Rome Statute of the International Criminal Court for prosecution of persons accused of the children involvement in armed conflict.

Today our guest is a double Doctor of Philosophy (in Franco-Russian Studies and in Mathematics), Associate Professor, Head of Russian Studies at the School of Language and Global Studies of the University of Central Lancashire in the English city of Preston, Olga Tabachnikova. Olga Tabachnikova is the author of numerous articles and books on Russian literature and culture, the founder and director of the Research Centre for the Study of Russian Language and Culture named after Vladimir Vysotsky at the University of Central Lancashire, as well as the author of two collections of poetry. Her continuous and multifaceted activity of bringing the two cultures closer together, has made Russia more comprehensible for the Western audience. It demonstrated that our country is a complex, but enticing cultural and sociopolitical space, fully knowable for the world community. Today, in the context of difficult political relations between Russia and Britain, this is a truly significant achievement which is hard to overestimate. We present to you an interview with Olga Tabachnikova, in which we aimed to elucidate the main issues pertaining to the study of Russian culture abroad.

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom's accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.

Topical Issues of International Space Law. An object of this research is the international space law and its relevant emerging problems. The first part of the work aims to describe the developments of international space law showing the circumstances of the time of the signature and the most important provisions. The second part of the work is designed for analysis of the legality of military activities or weaponization of space according to Outer Space Treaty. The unclear concepts are highlighted as causing problems. In the third part of the work author overviews the dangers of space debris and the legal problem of liability regime. The forth part focuses on legality and legal clarity of private space flights operated by private companies and liability regime. The fith part of the work analyses the legal problems of mining of natural resources in space according to Outer Space Treaty and Moon Agreement. At the end of the work the most important conclusions on research on the relevant problems in international space law are delivered. Author suggest few viable options on tackling these problems.

Topical Issues of International Space Law. An object of this research is the international space law and its relevant emerging problems. The first part of the work aims to describe the developments of international space law showing the circumstances of the time of the signature and the most important provisions. The second part of the work is designed for analysis of the legality of military activities or weaponization of space according to Outer Space Treaty. The unclear concepts are highlighted as causing problems. In the third part of the work author overviews the dangers of space debris and the legal problem of liability regime. The forth part focuses on legality and legal clarity of private space flights operated by private companies and liability regime. The fith part of the work analyses the legal problems of mining of natural resources in space according to Outer Space Treaty and Moon Agreement. At the end of the work the most important conclusions on research on the relevant problems in international space law are delivered. Author suggest few viable options on tackling these problems.

Статтю присвячено аналізу окремих законодавчих нововведень в сфері використання неналежно оформлених транспортних засобів, ввезених із держав-учасниць Європейського Союзу. В межах роботи було розглянуто нинішню ситуацію у досліджуваній сфері, а також запропоновано внести зміни до окремих законодавчих актів України з метою більш ефективного регулювання цих відносин. ; В статье рассматриваются определенные аспекты законодательных новел, связанных с принятием ряда законов, нацеленных на урегулирование правовой неопределенности в сфере использования транспортных средств, ввезенных из Европейского Союза. Автор констатирует двоякость принятых нормативных актов, которые совмещают льготный режим со значительными санкциями. Автором предложен проект закона о внесении изменений в отдельные законодательные акты с целью достижения компромиссного результата в указанной сфере. ; The article discusses certain aspects of legislative issues related to the adoption of a number of laws aimed at resolving legal uncertainty in the use of vehicles imported from the European Union. The author states the ambiguity of the adopted regulations that combine a preferential regime with significant sanctions. The author proposes a draft law on introducing amendments to certain legislative acts in order to achieve a compromise result in this area.

[EN] The legislation applicable to the intellectual property in Spain constituted by the Legislative Royal Decree 1/1996, of April 12, by which there is approved the remolten text of the Law of Intellectual Property protects the author of an artistic work for only made of creating it. In the present paper we want to think it brings over of the originality in the music and the image, definitively, in the audio-visual work and to analyze, from the legislative and jurisprudential point of view, the different suppositions in which the above mentioned originality, good for plagiarism or fraud has taken place in the identity of the author. ; Trabajo realizado en el marco del Proyecto I+D Excelencia MIneco der2015-65810-P (2016-2018), y Proyecto Programa Prometeo para Grupos de Investigación de Excelencia de la Conselleria de Educación, Cultura y Deporte, gvprometeoii2015-014. ; Ramón Fernández, F. (2018). La originalidad en la música y la imagen: una aproximación y estudio de diversos supuestos en el Derecho Español. Revista La Propiedad Inmaterial (Online). (25):5-25. https://doi.org/10.18601/16571959.n25.01 ; S ; 5 ; 25 ; 25

The article aims to describe the changes that have taken place in access to higher education over the years. The author began her reflections from ancient times, when higher education was initiated, and ends in modern times, characterized by mass education at a higher level. The article points out that the university and higher education system has undergone many transformations over the centuries, and elite studies have evolved into egalitarian ones. The phenomenon of parentocracy, which is more and more common in the current conditions of general education in higher schools, is also discussed. ; The article aims to describe the changes that have taken place in access to higher education over the years. The author began her reflections from ancient times, when higher education was initiated, and ends in modern times, characterized by mass education at a higher level. The article points out that the university and higher education system has undergone many transformations over the centuries, and elite studies have evolved into egalitarian ones. The phenomenon of parentocracy, which is more and more common in the current conditions of general education in higher schools, is also discussed.

International audience ; This article reflects on the legacy of the American media critic and political economist Edward Herman; his influence on the field of media scholarship, and on the author"s own work. Its notes that Herman"s contribution has often been underappreciated due to Chomsky"s enormous stature as a public intellectual, and argues that as the principal author of the "propaganda model" Herman made a significant contribution to scholarly and public understanding of the private news media. It notes a number of weaknesses in Manufacturing Consent, some of which are well known and have been addressed by the authors: an overemphasis on "closure" and homogeneity in media systems, and a related "media centrism" that may engender a certain political fatalism; an underdeveloped conception of the role of ideology; and a lack of empirical evidence on the operation of the five "filters" as casual mechanisms giving rise to media content. It concludes that such weaknesses notwithstanding, Herman"s model is an exemplary piece of sociological theorising, and is only deterministic or simplistic insofar as it is ambitious and schematic.

Topical Issues of International Space Law. An object of this research is the international space law and its relevant emerging problems. The first part of the work aims to describe the developments of international space law showing the circumstances of the time of the signature and the most important provisions. The second part of the work is designed for analysis of the legality of military activities or weaponization of space according to Outer Space Treaty. The unclear concepts are highlighted as causing problems. In the third part of the work author overviews the dangers of space debris and the legal problem of liability regime. The forth part focuses on legality and legal clarity of private space flights operated by private companies and liability regime. The fith part of the work analyses the legal problems of mining of natural resources in space according to Outer Space Treaty and Moon Agreement. At the end of the work the most important conclusions on research on the relevant problems in international space law are delivered. Author suggest few viable options on tackling these problems.

Topical Issues of International Space Law. An object of this research is the international space law and its relevant emerging problems. The first part of the work aims to describe the developments of international space law showing the circumstances of the time of the signature and the most important provisions. The second part of the work is designed for analysis of the legality of military activities or weaponization of space according to Outer Space Treaty. The unclear concepts are highlighted as causing problems. In the third part of the work author overviews the dangers of space debris and the legal problem of liability regime. The forth part focuses on legality and legal clarity of private space flights operated by private companies and liability regime. The fith part of the work analyses the legal problems of mining of natural resources in space according to Outer Space Treaty and Moon Agreement. At the end of the work the most important conclusions on research on the relevant problems in international space law are delivered. Author suggest few viable options on tackling these problems.

Pursuing Whiteness in the Colonies offers a new comprehension of colonial history from below by taking remnants of individual agencies from a whiteness studies perspective. It highlights the experiences and perceptions of colonisers and how they portrayed and re-interpreted their identities in Africa. The transcolonial approach is based on egodocuments from Belgian, German and Swedish men and women who migrated to Central Africa for reasons like a love for adventure, social betterment, new gender roles, or the conviction that colonising was their patriotic duty. The author presents how colonisers constructed their whiteness in relation to the subalterns in everyday situations connected to friendship, animals, gender and food. White culture was often practiced to maintain the idea(l) of European supremacy, for example by upholding white dining cultures. The welcoming notion of 'breaking bread' was replaced by a dining culture that reinforced white identity and segregated white from non-white people. By combining colonial history with whiteness studies in an African setting the author provides a different understanding of imperial realities as they were experienced by colonisers in situ.