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There is no clear definition of the term "regulation" in the legal and economic literature. Some researchers consider and evaluate various definitions and try to make the term suitable for further analysis by systematization. Others almost completely refrain from defining regulation precisely. However, in order to outline the subject and due to the limited space, further definition of regulation is necessary. In this paper, regulation will be understood as the use of legal instruments to implement the goals of socio-economic policy. A characteristic feature of legal instruments is that the government can compel individuals or organizations to comply with prescribed behavior, taking into account the responsibility established by law. Corporations may be forced, for example, to set certain prices, supply certain goods, not work in certain markets, apply certain methods in the production process, or pay a statutory minimum wage. Sanctions may include fines, disclosure of violations, imprisonment, an order to take certain measures, an injunction to suspend certain actions, the sale of a business or the closure of a business.

This article explores the conceptual analysis in literary discourse using the example of the novel "Day of Execution" by Azerbaijani writer Y. Samedoglu. The author proposes a comprehensive approach to concept analysis, including examining the nominative field, semantic analysis, and intertextual relationships. Various techniques and elements such as embedded texts, temporal parallels, intertextuality, irony, and allegory are examined, which help reveal the concept's meaning and organisation in the novel. Additionally, the article emphasises the importance of cognitive-semantic analysis and the study of intertextual relationships in literary discourse. The research contributes to a better understanding of the conceptual worldview in the novel "Day of Execution" and its connection to linguistic means and structures. This article interests linguists, literary scholars, and anyone interested in cognitive analysis and academic discourse.

Статья посвящена теоретическим аспектам проблемы государственного регулирования социально-демографического развития. Актуальность темы обусловлена тем, что в современной России в течение последних лет показатели смертности превышают показатели рождаемости. Автор подчеркивает, что для преодоления процессов депопуляции необходим комплекс мер на федеральном и региональном уровне. ; The article is devoted to the theoretical aspects of the problem of state regulation of socio-demographic development. The relevance of the topic is due to the fact that in modern Russia, in recent years, mortality rates have exceeded birth rates. The author emphasizes that in order to overcome the processes of depopulation, a set of measures is required at the federal and regional levels.

The article reflects the main aspects that should be taken into account in developing and changing the regulation of intellectual property sphere. Being harmful in some aspects, piracy also has a number of properties that can be useful for copyright owners: information, network and indirect effects. The paper presents a mathematical model showing the case where the protection of intellection activity result can cause more damage to public welfare than piracy itself. The findings show a need for tools more flexible than the intellectual property system so that every copyright owner can choose the required level of protection.

Article on the use of the media of religious propaganda as newsworthy to attract the attention of readers. The author analyzes the goals, objectives and directions of state regulation of the media for the socialization of religious propaganda. Religion is considered in the article as an instrument of social control of citizen's behavior.

Environmental protection is considered an important element in most religions. The article is devoted to the philosophical understanding of the problem of the influence of religion on the environment, human behavior and attitude to nature. Religion has always touched upon the problem of the relationship between man and the world around him. In the existing religious traditions, various ideals of the relationship between man and nature have been formed. As a result, the ideological functions of religion acquire special significance. In our time, religions can be a spiritual source for the development and formation of environmental ethics and natural aesthetics. Religious ethics awakens in people a consciousness that is different from material and technological thinking. Religion helps people understand that their control over the living and inanimate world is unlimited and that cruelty towards nature will turn to them. Religion teaches people that the purpose of life is not to maximize consumption. While technology gives man the physical strength to create or destroy the world, religion teaches virtue. Directly or indirectly, religion can be a powerful source of environmental protection. Therefore, we need to use the power of the influence of religion to protect nature. The nature of the influence of religion on the current state and development of society largely depends on the relationship between people of different faiths. The religious consciousness of people developed in the direction of knowledge of the world and its laws, methods of practical use. Some religious ideologies deify human nature and reflect people's responses to their environment. Religion, as a form of social consciousness, has always, in one way or another, taken care of man's relationship with the natural world, traditionally expressed a certain moral and ethical concern for the environment and determined the moral obligations of man in relation to the environment.

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 review presents the results of the international round table On the
Semiotics of Forms in African Literature, which was held on July 19, 2023 as part of
the Festival of African Cultures at the Russian State Library for Foreign Literature
named after M.I. Rudomino. The discussion was organized by the International Center for Semiotics and Intercultural Dialogue of the State Academic University
for the Humanities (MTСS GAUGN) in cooperation with the Cultural Center
Francothèque of the Russian State Library for Foreign Literature. The discussion
was attended by Georice Berthin Madébé, Doctor of Linguistics and Semiotics,
Leading Researcher at the National Center for Scientific and Technological Research
of Gabon (Libreville), and Inna Merkoulova, Doctor of Linguistics and Semiotics,
Associate Professor, founder and director of the GAUGN International Center for
Semiotics and Intercultural Dialogue (Moscow). The participants discussed Professor
Madebe's book On the Semiotics of Forms. An Introduction to Semiotic Criticism of
African Literature (2022).

The article is devoted to legal regulation of eficiency work in the Russian Federation and some foreign countries. The main problems in the sphere are revealed including the lack of legislative support of the eficiency proposal author's right to reward, and severely outdated legal documents regulating eficiency work that were adopted more than twenty years ago. The approach to the promotion of eficiency work in such developed countries as the USA, Japan and in promptly developing China is analyzed. The article contains a review of legal acts regulating eficiency work in Russia and in some countries of the former USSR, particularly in Belarus, Kyrgyzstan and Turkmenistan. Two basic approaches to the promotion of eficiency work are identiied: the irst is typical for technologically advanced countries with a long tradition of direct support of eficiency work and innovative activity directly at enterprises without participation of the state. The second approach has been developed in the former socialist countries where the state traditionally has strong inluence on virtually all spheres of social life, in particular on creating instruments for the stimulation of eficiency work. In the countries, belonging to the irst group, eficiency proposals are not regarded as legally protected results of intellectual activity. In the second group of countries legal protection of eficiency proposals presently remains in force. There is some legal uncertainty in Russia nowadays: on the one hand eficiency proposal is not a legally protected result of intellectual activity, on the other hand it can be protected as know-how. However there are no legal norms providing for the know-how author's right to remuneration for the creation of the result in the course of the employment. The article suggests amendments to the Russian labor law, aimed at stimulating eficiency work.

In the system of political relations, more attention is paid to environmental diplomacy. The article considers the issues of the formation of environmental diplomacy in Uzbekistan. It Focuses on the environmental problems of local end global importance which exist in territory of Central Asia.

The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation - universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia.Purpose of the study. The article shows the results of analysis of the framework of personal income taxation in the Russian Federation in the context of the principle of the social fairness. Dealing with selected provisions of the national legislation of European countries and Russia the article shows that elements of progressive taxation can be applied only in particular aspects. The proposals of taxation of rich taxpayers are also brought into light. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research,The main results. After studying the European experience of personal income taxation the authors come to the conclusion that some of the ideas described can be transferred to the Russian tax legislation, but this should be done with caution. It is not necessary to introduce a progressive tax system in its pure form in the Russian Federation, but it is worth considering options for switching to a dualistic system. The authors believe that the elements of borrowing foreign experience should be aimed rather at a fair distribution of benefits, for example, through rules that fix tax benefits.Conclusions. The following proposals can be formulated to improve the legal regulation of personal income taxation in the Russian Federation: the distinction between taxation of taxpayers with ultra-high incomes and those with minimal incomes should be based not on the income criterion, but on the expenditure criterion; to establish a non-taxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes; to review the criteria of taxation of luxury vehicles, raising the border separating the mass and premium segments of the Russian car market by at least two times - up to 6 million rubles. The best solution would be to abolish the vehicle tax and impose an increased excise tax on fuel and lubricants for personal transport. ; Рассматривается правовое регулирование налогообложения доходов физических лиц в Российской Федерации в контексте проблем социальной справедливости. На основании сравнительного анализа опыта стран ЕС и ОЭСР делается вывод о том, что элементы заимствования зарубежного опыта должны быть нацелены скорее на справедливое распределение благ, например с помощью норм, закрепляющих налоговые льготы. Ставки налога должны быть максимально эффективными, обеспечивать принципы определенности и справедливости налогообложения. Кроме того, результаты сравнительного анализа опыта государств - членов ЕС показывают неэффективность прогрессивной шкалы подоходного налогообложения как инструмента борьбы с социальным неравенством. По итогам исследования сделан вывод о том, что за основу разграничения налогообложения налогоплательщиков со сверхвысокими доходами и с минимальными доходами необходимо взять не критерий дохода, а критерий расходов.

The paper considers some issues connected with developing the innovation theory in Russia and abroad drawing on Russian scientific literature and textbooks. It is revealed that while understanding the need for an innovative way for the development of national economy, Russia lacks a harmonious and conventional innovation theory. The paper presents a critique of theoretical positions of a number of Russian authors concerning classification and essence of innovation, the corresponding terminological paradigm alongside the main mechanisms of innovations diffusion. We provide a comparison and corresponding generalization of our approach to diffusion mechanisms with those of foreign scientists. We note that the insufficient preparedness of many researchers in contextual understanding of both foreign terms and some notions of political economy poses significant obstacles to the development of innovation theory in Russia. We finally offer some recommendations to improve the innovation theory in Russia.

This article is devoted to the study of the legal status of homeless citizens based on the analysis of legal acts at the international and federal levels. The analysis of the federal documents has shown that the Russian legislative framework contains regulations in which homeless people are subjected to legal discrimination due to lack of registration at their place of residence.

Before the outbreak of the pandemic and a radical change in the social and labor situation in the country, the main sources of the beginning of confrontations between workers and employers were non-payment of wages, low wages and violations of working conditions. In the context of the spread of the coronavirus infection, the top three included "reductions in workers", displacing "low wages". These reasons determined the key and main problems faced by the majority of the country's citizens.