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This article describes the current procedure for accounting for three types of state aid: subventions, subsidies and budget loans, as well as the promising directions of development of this object of accounting. The aim of the work was to illustrate the method of reflection in the accounting of the facts of economic life associated with the receipt of state aid for business entities applying the chart of accounts of commercial organizations. The study was conducted using General scientific methods: analysis of legal norms, analogy, comparison, extrapolation, etc. Considered in this paper principles for an accounting of funds to Finance current and capital expenditure and their depreciation in full conformity with the applicable accounting legislation, and will generate accurate reports to business entities. The paper reveals the conceptual apparatus, the emphasis is on the options of accounting for budgetary funds: the method of accrual and the method of actual receipt of resources. The technique of accounting of means of target financing, the income of future periods and their write-off on the current income are considered. Possible cases of reflection in the accounting of need of return of earlier received budgetary funds are opened. The analogy of accounting for budget loans with the norms of the current PBU 15/2008. The disclosed directions of improving the accounting of state aid, consisting in the option of reflecting budgetary funds in the balance sheet (either in the balance sheet liability as part of long-term liabilities or in the balance sheet asset by reducing the carrying value of the relevant articles), will be necessary for organizations in the development of an effective version of the accounting policy for 2020 when making changes to PBU 13/2000.

The subject. The article is devoted to problems of institute of legal aid in German civil procedure law.The purpose of the article is to confirm or disprove hypothesis that financial support is the main but not exclusive form of legal aid in Germany.The methodology of the study includes analysis and synthesis of German civil procedure legislation, description of decisions of German Federal Court of Justice and interpretation of legal studies concerning legal aid issues.The main results and scope of their application. The right to state support for equal access to judicial protection, regardless of property status, has constitutional grounds. The fundamental aspect of the principle of the rule of law is the prohibition of unauthorized enforcement of legal claims, and, therefore, the need to go to the court. Thus, ensuring equal access to judicial protection for all, including the needy persons, is a duty of a state governed by the rule of law. An important guarantee in this case is legal aid. In Germany, this aid, enshrined in civil procedure law, is a special reflection of the General social and legal institution of social assistance.The author reveals the structure of the main costs associated with the conduct of the process and covered by the legal aid, as well as conditions for the provision of such assistance in Germany – personal preconditions and prerequisites regarding the prospects for the conduct of the process. The provision of legal aid does not exclude the risk of a poor party that arise in connection with the loss process and the reimbursement court costs to the prevailing party. In addition, the provision of legal aid does not exempt from the obligation of its subsequent reimbursement to the Federal land budget from free revenues.The compilation and maintenance of statistics on the cost of certain types of proceedings by the Federal States of Germany, which account for the lion's share of the costs of maintaining the judicial system, seems justified from a fiscal point of view. However, it does not mean that the judicial system as a whole should be subordinated to the logic of economic profitability of "services" for dispute resolution.Conclusions. The provision of legal aid in Germany requires the identification of a set of conditions-relating to both the person and the prospects of the case. However, financial assistance in the conduct of proceedings is not the only way to ensure legal aid, another is, for example, the simplification of judicial procedure. It is at the discretion of the state to choose the means of legal aid to ensure effective protection of rights, however it may not be possible without qualified legal assistance. ; Раскрывается структура помощи в ведении процесса, а также условия ее предоставления в Германии – относящиеся как к личности, так и к перспективам рассмотрения дела. Отмечается, что предоставление помощи в ведении процесса не исключает риски малоимущей стороны, которые возникают в связи с отказом в удовлетворении ее требований и необходимостью возмещения выигравшей стороне судебных издержек; кроме того, предоставление помощи в ведении процесса не освобождает получателя от обязанности ее последующего возмещения в бюджет федеральной земли из свободных доходов. Делается вывод, что выбор средств обеспечения эффективного доступа к правосудию находится в усмотрении государства.

Today people with HIV and AIDS are a social group, which is considered as an object of social work, an object of implementation of social technologies. The special characteristics of this group, their stigmatization and the peculiarities of the socio-legal and socio-medical status have led to the need for a legal and human rights approach in social practice, one of the possible social technologies where there can be social and legal patronage. This article is devoted to the disclosure of the features of the situation in the sphere of the spread of HIV and AIDS in Russia and the Perm Region, the analysis of the technology of social and legal patronage in the work with the group under consideration and the practice of its application in the Perm Region.

This article examines the impact of financial crisis of 2008-2009 on allocation of development aid. Using OECD data on Official Development Assistance (ODA) allocation for international development by key donor countries, authors test three hypotheses: first, general impact of crisis on ODA allocation; second, impact of crisis on three recipient income groups; third, impact of crisis on relative importance of analyzed factors for ODA allocation decisions. The results show that general impact of crisis on ODA volumes was negative, although donors preferred to increase aid to low-income countries. Impact of factors describing economic situation in donor countries (public debt level, government expenditures and donor growth) increased after crisis. Donor countries might make use of these results to increase efficiency of their development assistance strategies, whereas recipient countries may exploit these results in order to attract more external financing for development.

УДК 347.965The subject of the article is the criminal legal aid in China.The main goal of this work is to introduce the current state of legal aid in criminal cases in China to Russian scholars and legal professionals.Results. Criminal Legal Aid in China appeared relatively recently, and in the last years of its operation was marked by a number of achievements and some problems. Legal assistance in criminal cases is an integral part of the institute of legal aid in China and plays an invalu-able role in ensuring due process, maintaining the balance between prosecution and de-fense, as well as in guaranteeing human rights. This study contains a general description of the current state of criminal legal aid in China, highlights inherent problems of this institu-tion and describes prospects of its development. This work is based on the Criminal Proce-dure Code of the PRC in version of 2013 year, and provides analysis of the Russian and Chi-nese special literature, Chinese law and practice, as well as the official Chinese statistics. The scope of legal assistance in criminal cases is extremely narrow, the funding is not enough, and the quality leaves much to be desired. These and other shortcomings already have become obstacles to the development of the Chinese criminal procedure law. Despite of a number of changes to the legal regulation of the institute in the 2013 edition of the PRC Criminal Procedure Code, a number of issues remained unresolved.Conclusions. The existing difficulties can be overcame by expanding the scope of legal aid, increase in funding and introduction of public defenders. To increase funding in the budgets proposed to establish minimum public funding of legal aid, to attract non-governmental and international funding, to strengthen control and to ensure openness and transparency of spending. To improve the quality of legal aid PRC government should rise up compensations for lawyers, introduce the institution of public defender and create a mechanism for evaluating the quality of legal assistance. ; УДК 347.965Институт юридической помощи по уголовным делам в КНР появился относительно недавно. В последние годы его функционирование ознаменовалось как рядом достижений, так и некоторыми проблемами. Сфера применения юридической помощи по уголовным делам чрезвычайно узка, финансирование недостаточно, а качество оставляет желать лучшего – эти и другие недостатки уже превратились в препятствия на пути развития китайского уголовного судопроизводства. Несмотря на ряд изменений, внесенных в правовое регулирование данного института новой редакцией УПК КНР 2013 г., целый ряд проблем остался нерешенным. Представляется, что путем расширения сферы применения юридической помощи, увеличения финансирования и введения должностей государственных адвокатов существующие затруднения могут быть преодолены.

In the article the Russian equivalent of the term fragile states хрупкие государства which is more suitable than generally accepted in the Russian political science term нестабильные государства is used. The problem of aid effectiveness to fragile states provided by international organizations: World Bank and United Nations Development Programme is viewed and three groups of reasons influencing aid effectiveness are singled out. ; В статье вводится понятие хрупкие государства, употребляемое в качестве эквивалента термина fragile states и являющееся более точным, нежели принятый термин нестабильные государства. Рассматривается проблема эффективности оказания помощи хрупким государствам международными организациями: Всемирным банком и Программой развития Организации Объединенных Наций и выделяются три группы причин, влияющих на результативность предоставления помощи.

At present, it is important to take into account population health, which is determined not by the level of high-tech care, but by the work of the primary health care (PHC) sector. In this connection, the results of the conducted research of the formation and development of the first aid are relevant. The need to study the social and hygienic characteristics of the development of primary health care is dictated by the emerging need for a solution to the present and future problems of the Russian public health, which, with the example of a separate territory (the Orenburg Region), makes this aspect significant and relevant, since the national healthcare system of Russia consists of different services of territorial health systems with their demographic, social and economic characteristics. Of particular importance is the introduction of the GP institution for rural health and medicine in selected areas of the country. In rural district hospitals (SMS) and medical outpatient clinics (SVAs), a general practitioner is the head of the team, and nursing staff, including paramedic paramedic-midwife points (FAPs), can be part of the team as GP assistants. This helps the rural GP to provide the rural population with medical assistance in accordance with the legislation of the Russian Federation, the normative legal acts of the Ministry of Health of the Russian Federation and the Regulations on the Organization of the Activity of the General Practitioner (GP).

The likelihood of life recovery in out-of-hospital cardiac arrest (OHCA) critically depends on the speed of providing care. Basic bystander cardiopulmonary resuscitation in case of OHCA and automatic external defibrillation greatly increase the chances of survival. To ensure a high level of readiness of the population to provide first aid (FA), effective legal regulation is required. The article presents the results of a comprehensive analysis of the current regulatory legal acts of the Russian Federation governing the provision of FA in case of OHCA, as well as domestic and foreign scientific publications dedicated to legal support in the field of FA. In particular, the issues of protection of persons providing FA from legal liability in case of harm to the victim are discussed, the obligations established by the legislation to provide FA and train FA, suggestions are made to optimize the relevant legal framework in order to increase the efficiency of first aid for OHCA and reduce mortality from OHCA in Russia. ; Вероятность восстановления жизни при внегоспитальной остановке сердца (ВГОС) критически зависит от быстроты оказания помощи. Базовая сердечно-легочная реанимация и автоматическая наружная дефибрилляция, немедленно предпринятые очевидцами ВГОС, многократно увеличивают шансы на спасение. Для обеспечения высокого уровня готовности населения к оказанию первой помощи (ПП) требуется эффективное правовое регулирование. В статье представлены результаты комплексного анализа действующих нормативно-правовых актов Российской Федерации, регулирующих оказание ПП при ВГОС, а также отечественных и зарубежных научных публикаций, посвященных правовому обеспечению в сфере ПП. В частности, обсуждаются вопросы защиты лиц, оказывающих ПП, от юридической ответственности в случае причинения вреда пострадавшему, установленные законодательством обязанности по оказанию ПП и обучению ПП, вносятся предложения по оптимизации соответствующей правовой базы с целью повышения эффективности оказания ПП при ВГОС и снижения смертности от ВГОС в России.

The flow formation of the applications to the state medical institutions for the paid medical care for the children is mostly chaotic. To reveal the sources of application for the paid medical care, the researchers carried on the questionnaire based survey, whose findings are given in the article. The authors defined the main application areas for the obtained information to be used by the government structures, while regulating the processes of application for the paid medical care.Key words: children, paid medical care. ; Формирование потоков обращений за платной медицинской помощью детям в государственные медицинские учреждения происходит во многом стихийно. С целью выявления источников обращения за платной медицинской помощью был проведен анкетированный опрос, результаты которого приведены в статье. Определены основные направления применения администрацией полученной информации в регулировании процессов обращения за платной медицинской помощью. Ключевые слова: дети, платная медицинская помощь.(Вопросы современной педиатрии.-2007;6(5):22-23)

The author of this article maintains that it is not certain that COVID-19 will reach a magnitude that would justify the social significance that it has in fact been attributed to it by published opinion and government reactions in many countries. It is the lockdown, and not the virus or the infection itself, which is forcing us to imagine that there is a difference between the world before and the world after. This is what changed with the lockdown: "another world," perhaps only temporarily, became not only possible but immediately real. The nature of the world after lockdown is the main question in the conflict between interpretations of COVID-19's social signifi-cance. The current government discourse about a "new normal" in our future is part of that struggle. After comparing the COVID-19 pandemic with the spread of HIV/AIDS, Wagner concludes that the world is on the verge of a historical moment of the kind that opens up the possibility of large-scale social transformations comparable to the "great transformation" in the first decades of the 20th century. The virus and infection by themselves cannot reach that kind of significance. But perhaps they arrived at a moment when their emergence in combination with the lockdown as the political reaction to them will prompt a re-evaluation of our situation. The experience of lockdown has broadened social imagination and has increased the potential for positive social transformation. But we are clearly still far from any decisive collective action for solving urgent problems through free expression and democratic deliber-ation. © 2021, Gaidar Institute Press. All rights reserved.

The article is devoted to evaluation of situation with providing fist aid in the Russian Federation. It discusses the necessity to establish first aid system in the Russian Federation and formulates its principles. The need in establishing such system is caused by necessity to draw a wide range of persons, including those who are not medically educated, to provide first aid service to patients. Also substantiated the need of development and adoption of the legislation that adjusts different aspects of first aid, as well as alteration in a current legislation. Proved the necessity of establishment and functioning of the intersectional coordination council. Consideration is given to principles of functioning of the training system for first aid providers. Principles, which will help to provide them with first aid tools, are substantiated. ; Статья посвящена оценке существующей ситуации с оказанием первой помощи в Российской Федерации. Обоснована необходимость и сформулированы основные принципы создания в Российской Федерации системы первой помощи. Потребность в такой системе обусловлена необходимостью привлечения широкого круга лиц, в том числе не имеющих медицинского образования, для оказания первой помощи пострадавшим. Обоснована необходимость в разработке ряда нормативных актов по регулированию различных аспектов первой помощи, а также внесения изменений в действующие нормативные документы. Рассматриваются вопросы создания межведомственного координационного совета по оказанию первой помощи. Предложены принципы функционирования системы по подготовке участников, а также их оснащения необходимыми средствами для оказания первой помощи.