Suchergebnisse

This article describes theoretical and practical issues of introducing the institution of financial and corporate responsibility of legal entities, an analysis of foreign and national legislation in the field of regulation of liability of legal entities, and gives suggestions and recommendations aimed at improving the legal norms of corporate legislation.

Highlighting the ideologically significant factors but paying little attention to the personal beliefs and mindsets are common for publications considering the identity of the Kaliningrad Oblast inhabitants. At best, the authors refer to local myths and stereotypes. To address this shortcoming, we suggest considering the identity as a reflexive construction, strengthened by narratives and controlled by social practices. The paper is aimed to show how the refocusing of thinking of social reality was affecting the Kaliningrad Oblast's society during the last decade and to reveal its impact on the self-identification of Kaliningrad Oblast inhabitants. The research is based on the interviews carried out by the authors in the summer of 2020. The results of the content analyses of the text materials were compared with the data of previous surveys and research. The analysis reveals that the two opposing cultural phenomena are essential for the regional society: the first is "outdating," a reflection on the current processes and changes in terms which are relevant for previous periods; and the second is "outscoring," an introduction of the narratives and practices typical for the post-modern society. The authors hypothesize that the current level of pluralism achieved by the regional society, as well as the combination of the traditional and modern values, provide the necessary resilience for the identity of the Kaliningrad Oblast inhabitants and make it possible to consider this identity as a driver of the regional development. Nevertheless, the current balance is fragile, and it can be threatened by the discrepancy between the politics of identity retention, managed by the traditional state-oriented tools, and the reflexivity of modern individuals, which are weakly regulated by traditions, social prescriptions, or ascriptions. This hypothesis requires further verification. ; Для исследований идентичности жителей Калининградской области характерно сочетание пристального внимания к идеологически значимым факторам ее формирования с его дефицитом к вопросам персональных убеждений и мировоззрения. В лучшем случае исследователи говорят о стереотипах общественного мнения и устойчивых мифологемах. Авторы статьи стремятся восполнить этот пробел, предлагая взглянуть на идентичность как на рефлексивный проект, поддерживаемый с помощью нарративов и контролируемый социальной практикой. Цель статьи – показать сдвиги в осмыслении окружающей действительности, произошедшие в калининградском социуме в начале XXI в., и выявить характер их влияния на самоидентификацию калининградцев. В работе авторы опирались на серию интервью, проведенных летом 2020 г. Результаты контент-анализа текстовых материалов сопоставлялись с выводами других исследователей и данными социологических опросов. Анализ показал, что для калининградского социума характерно наличие противоположных культурных феноменов: "запаздывания", т.е. осмысления происходящих изменений в категориях, релевантных для предыдущей эпохи, и "опережения" – использования нарративов и практик, характерных для постмодерна. Авторы высказывают предположение, что достигнутый калининградским социумом уровень плюрализма, базирующийся на сочетании современных и традиционных ценностных установок, обеспечивает идентичности жителей области необходимую устойчивость. Однако противоречие между политикой удержания идентичности в рамках традиционных государственнических представлений и рефлексивностью современного общества, в котором индивид не связан традициями и аскриптивными отношениями, может нарушить сложившееся равновесие.

The paper focuses on analysis of environmental and climate change factors' impacts on Russian Arctic inhabitans quality of life. Growing importance of quality of life as a key priority of arctic territories socio-economic development is substantiated. Comparative analysis of Russia's positions in human development along with other circumpolar countries and in the global context as well as at domestic level comparing federal subjects of Russia with territories included into Russian Arctic zone, to other federal subjects of Russia. Specificities of environmental and climate change impacts on health and quality of life are reviewed.

This article focuses on direct and indirect factors affecting the development and functioning of the social sphere in rural settlements. The high role and importance of the actions of local governments in meeting the social needs of the population is noted. The author considers the criteria related to the organization of social facilities in municipalities. Analysis of the performance of the population in the municipal areas. The comparison of population size and density in different regions of the Russian Federation is carried out. Changes in the socio-economic situation of the population due to the impact of various factors are evaluated. The statistics of change of number of rural settlements of the Volgograd region are resulted. ; В статье акцентируется внимание на прямых и косвенных факторах, влияющих на развитие и функционирование социальной сферы в сельских поселениях. Отмечается высокая роль и значимость действий органов местного самоуправления в вопросах удовлетворения социальных потребностей населения. Проводится сравнение численности и плотности населения в разных субъектах Российской Федерации. Автором рассматриваются критерии, связанные с организацией объектов социальной сферы в муниципальных образованиях. Приводится статистика изменения числа сельских населенных пунктов Волгоградской области. Анализируются показатели численности населения в муниципальных районах. Оцениваются изменения социально-экономического положения населения вследствие воздействия различных факторов.

В этой главе проводится стилистическое и нумизматическое сравнение двух типов подражаний, распространенных в монетном деле периода эллинизма: «варварских» и «неварварских». В качестве примера были взяты подражания монетам Селевкидов: выпуски подражаний драхмам Деметрия I из Коммагены и серийные выпуски имитаций тетрадрахм селевкидского царя Антиоха VIIкаппадокийскими правителями. Оба примера относятся к «неварварским» выпускам, т.е. были произведены государствами, знакомыми с традицией монетной чеканки и использования монеты. В обоих случаях начало чеканки подражаний было предопределено как политическими, так и экономическими причинами. Так, в частности, одной из причин выпуска столь многочисленных эмиссий имитаций монет Антиоха VII стало практически полное отсутствие в монетном деле Каппадокии крупных серебряных номиналов. Более того, адаптация тетрадрахм Антиоха VII была продиктована особенностями обращения монет данного типа, которые, судя по многочисленным монетным кладам, были весьма распространены в Малой Азии, Сирии и Закавказье. Тем не менее, монетный тип тетрадрахм Антиоха — «голова правителя /Афина» был также ключевым монетным типом каппадокийских драхм, что, возможно, подчеркивает иконографическую и идеологическую близость между данными монетными выпусками. Стоит обратить внимание и на то, что каппадокийские выпуски тетрадрахм Антиоха VII не представляют собой иконографическое подражание или имитацию, в классическом смысле этого слова, но скорее, являются точной копией оригинальной монетной серии.
The chapter deals with stylistic and numismatic comparison of two types of imitations spread in the coinage of the Hellenistic period: «barbarous» and «non-barbarous». As an example, imitations of Seleukid coins were taken under research: issues of imitations of drachmas of Demetrius I from Commagene and regular issues of imitations of tetradrachms of the Seleukid king Antiochus VII by Cappadocian rulers. Both examples relate to «non-barbarous» issues, i.e., they were produced by states parasitized the use of coins. In both cases, the beginning of the imitating was caused by both political and economic reasons. Thus, in particular, one of the reasons for the produce of so many issues of imitations of Antiochus VII coins was the almost complete absence of large silver denominations in the Cappadocian coinage. Moreover, the adaptation of the tetradrachms of Antiochus VII was caused by the peculiarities of the circulation of coins of this type, which, according to the numerous hoards, were widespread in Asia Minor, Syria and Transcaucasia. Nevertheless, the coin type of the Antioch tetradrachm — 'ruler's head/Athena' was also the key coin type of the Cappadocian drachmas, what perhaps emphasizes the iconographic and ideological affinity between these coin issues. It is also worth paying attention to the fact that the Cappadocian tetradrachms of Antiochus VII do not represent an iconographic imitation or imitation, in the classical sense of the word, but rather are an exact copy of the original coin series.

Аuthor analysis and gives new comprehension of contemporary problems of states succession in international law, elaboration of recommendations to improve legislation in force both on international and national levels etc. In legal sciences of the Republic of Uzbekistan it was the first attempt undertaken to explore the contemporary trends in theory and practices regarding the settlement of modern issues of the succession of states and its application in international law. The example of Uzbekistan was also analyzed.

The RF government's program documents on education have high and ambitious goals. However, everyday training practice is in acute contradictions with these goals. With the help of the analysis of emotional and imagery content of typical interiors, it is shown that in most cases it refers to such emotions as shame, placability and obedience. Unconscious influence of interior images contributes to maintenance of discipline and controllability among students, but obstructs their effective education. ; Программные документы Правительства РФ в области образования ставят высокие и прекрасные цели. Однако повседневная практика учебной деятельности находится в остром противоречии с этими целями. На материале анализа эмоционально-образного содержания типичных интерьеров показано, что в большинстве случаев такое содержание находится в области эмоций «стыд, кротость, послушание». Бессознательное воздействие образов интерьера помогает поддерживать дисциплину и управляемость молодежи, но мешает эффективному обучению.

The article analyses the extremely complex contemporary international situation, fraught with the growing threat of a world war. It is shown that the current aggravation of military and political tensions in the world is associated with a change of technological and world economic patterns, secular accumulation cycles and global players on the international stage.The main features of the new Cold War against Russia are singled out: the main ideological contradiction — orientation of the USA and NATO countries to preserve a uni-polar world order, Russia and its allies — to preserve a multi-polar world; the presence of confrontational parties — countries of the "Golden Billion" (NATO bloc) and countries striving to establish a multi-polar world (BRICS, Eurasian Economic Union, SCO, CSTO); the antagonistic purposes: the common purpose of the USA and Western countries — preservation of a uni-polar world, private purpose — elimination of the main geopolitical opponents, the common purpose of Russia and its allies — formation of a multi-polar world, private — ensuring state sovereignty and national security; the limited armed conflicts; the achievement of political goals by military force; the activation of naval exercises; the new phase of the arms race; the economic wars (sanctions); the suspension of cooperation between Russia and NATO.The article considers the current issues of the influence of NATO expansion on the security of the Russian Federation. It studies The four main factors that determine the current relationship between NATO and Russia: the "Ukrainian factor", the "Caucasian factor", the "Syrian factor", and the factor of «concentration» in the Baltic States (Lithuania, Latvia, Estonia, and Poland) as well. The author draws a conclusion about the constant risk of escalating confrontation, which is a threat to the military and national security of the Russian Federation.The article demonstrates the danger of the concepts that are being developed by American strategists: those of a limited nuclear war and a rapid global strike, which has a negative impact on the provision of strategic stability in the modern world.Particular attention is paid to the unique automated Russian system "Perimeter", known in Western Europe and the United States as the "Dead Hand", which has no analogues in the world and guarantees the possibility of a retaliatory nuclear strike against the enemy under any circumstances. The article emphasises the advantages of this system in comparison with other existing "duplicating" systems in the USA and UK. The author concludes that, in conditions of aggravating confrontation with the West, it is necessary to strengthen Russia's economy and defense capability to ensure military and national security; and to create a broad anti-war coalition of countries capable of stopping the American aggression. ; В статье дан анализ чрезвычайно сложной современной международной обстановки, чреватой нарастанием угрозы мировой войны. Показано, что нынешнее обострение военно-политической напряженности в мире связано со сменой технологических и мирохозяйственных укладов, вековых циклов накопления и глобальных игроков на международной арене.Выделены основные признаки новой холодной войны против России: главное идеологическое противоречие — ориентация США и стран НАТО на сохранение однополярного мироустройства, ориентация России и союзников — на многополярный мир; наличие противоборствующих сторон: страны «золотого миллиарда» (блок НАТО) и страны, стремящиеся к установлению многополярного мира (БРИКС, Евразийский экономический союз, ШОС, ОДКБ); антагонистические цели: общая цель США и стран Запада — сохранение однополярного мира, частная цель — устранение основных геополитических противников, общая цель России и союзников — формирование многополярного мира, частная — обеспечение государственного суверенитета и национальной безопасности; ограниченные вооруженные конфликты; достижение политических целей военной силой; активизация военно-морских учений; новый этап гонки вооружений; экономические войны (санкции); приостановка сотрудничества России и НАТО.Рассматриваются актуальные вопросы влияния расширения НАТО на обеспечение безопасности Российской Федерации. Исследуются четыре основных фактора, определяющих в настоящее время отношения НАТО и России: «украинский фактор», «кавказский фактор», «сирийский фактор», а также фактор «концентрации» в прибалтийских государствах (Литве, Латвии, Эстонии и Польше). Сделано заключение о постоянном риске эскалации противостояния, представляющего угрозу военной и национальной безопасности Российской Федерации.Показана опасность разрабатываемых американскими стратегами концепций ограниченной ядерной войны и быстрого глобального удара, что негативно сказывается на обеспечении стратегической стабильности в современном мире.Особое внимание уделяется уникальной автоматизированной, не имеющей аналогов в мире российской системе «Периметр», известной в Западной Европе и США как «Мертвая рука» (Dead Hand), которая гарантирует возможность нанесения ответного ядерного удара по противнику при любых обстоятельствах. Подчеркнуты преимущества данной системы перед имеющимися «дублирующими» аналогами в США и Великобритании. Сделан вывод о необходимости в условиях обострения конфронтации с Западом укрепления экономики и обороноспособности России для обеспечения военной и национальной безопасности, а также создания широкой антивоенной коалиции стран, способных остановить американскую агрессию.

Раздзел II. Прававая рэгламентацыя грамадскіх адносін па Статуту Вялікага Княства Літоўскага 1588 года ; В статье на основе определенных критериев выделяется пять этапов развития законодательства о стратегической экологической оценке, оценке воздействия на окружающую среду и экологической экспертизе. Дается их краткая характеристика. На каждом из этапов приводятся основные нормативные правовые акты, регулирующие соответствующие отношения. ; У артыкуле на аснове пэўных крытэрыяў вылучаецца пяць этапаў развіцця заканадаўства аб стратэгічнай экалагічнай ацэнцы, ацэнцы ўздзеяння на навакольнае асяроддзе і экалагічнай экспертызе. Даецца іх кароткая характарыстыка. На кожным з этапаў прыводзяцца асноўныя нарматыўныя прававыя акты, якія рэгулююць адпаведныя адносіны. ; In the article, based on certain criteria, five stages of development of the legislation on strategic environmental assessment, environmental impact assessment and environmental expertise are highlighted. The brief characteristic of each of them is given. The main legal acts regulating the relevant relations at each stage are given.

The subject of the study presented in this article is the economic relations arising due to the progress of the urbanization that leads to changes in agricultural production. For a long time in Russia a reduction of agricultural land, arable land and crops takes place. One reason for this is the global progress of urbanization. Changes in agricultural land use occur across the country however this process is uneven in different regions. Among all regions Moscow and Moscow region significantly stand out. The study showed that in the more urbanized regions of the country reduction of the agricultural land and changes in agricultural land use are greater than in less urbanized ones.

The research aims at the establishment of main principles, priorities and directions of the environmental industrial policy development in the Russian Federation. Environmental industrial policy is considered as a part of the industrial policy aimed at the formation of highly technological competitive national industry providing for the transfer of the economy from the export of raw materials to the innovation type of development. The international experience of the implementation of industrial policies is analysed; it is shown that re-industrialisation leads to strengthening the role of the state regulation and planning both in developed and developing countries. Peculiarities of the international approaches to forming "green" industrial policy are considered. Main principles of the environmental industrial policy development in the Russian Federation are formulated as follows: (1) industrial modernisation providing for the resource efficiency enhancement and the reduction of the negative environmental impact and (2) recycling of waste (its return to the economic cycle). It is emphasised that the environmental industrial policy priorities reflect foremost national purposes and strategic objectives of the Russian Federation development.

Modern trends in social development transform environmental pollution risk into a fundamental category without which economic activity is impossible. In essence, the environmental risk indicator is on a par with such important economic categories as profit, cost, profitability, gross domestic or regional product, etc. At the same time, let us pay attention to a variety of approaches existing in the world practice for assessing environmental risks and their components (contamination likelihood and environmental harm) together with multifaceted specifics of economic entities activities. All these require a systemic consideration of methodological principles and methodological support, identifying the problems and areas in improving the applied calculation tools. The purpose of the study is to review the world experience in terms of methodology and methodological support of environmental risk assessment. The research methods incorporate environmental and economic analysis, content analysis, information modeling. The key findings of the study highlight the shortcomings and contradictions in understanding and assessing environmental risk, develop a broad systemological classification of the types and characteristics of environmental risks methodology, streamline and methodological support of these risks and show the directions to improve the assessment approaches. The scope of application encompasses environmental audit and expertise, eco-insurance, as well as regulatory
documents of ministries (RF Ministry of Natural Resources and Environment, RF Ministry of Health, the Moscow Region Ministry of Ecology and Nature Management) and departments (Rostekhnadzor, Rosprirodnadzor, Rospotrebnadzor, Rosvodresursy, Rosleskhoz, Rosnedra, etc.), scientific and educational publications on environmental risk assessment.

Выявлены ошибки налогообложения сбросов загрязняющих веществ, входящих в структуру показателя минерализация воды, исследованы противоречия между требованиями экологической безопасности специального водопользования и налогового законодательства. Показано, что нормативы ПДК, использованные в Налоговом кодексе, являются неадекватными критериями для определения ставок экологического налога, а принцип налогообложения не учитывает хозяйственного содержания водопользования. Обнаружен эффект и установлены причины ошибочного двойного налогообложения компонентов минерализации возвратной воды. Оценены объемы ошибочного налогообложения для Украины в целом и для отдельных регионов. ; Found the errors in principles of taxation for discharges of pollutants included in the structure of the indicator mineralization of water and explored the contradictions between the requirements for environmental safety of special water use and tax legislation. The Tax Code of Ukraine wrongly provides payment from water users with dual environmental tax: as for water mineralization, as and for its components - chlorides and sulfates. Shown that maximum admissible concentrations (MACs) for water bodies which given in the Tax Code must be considered as inadequate criterions for determining the environmental taxation. Also the principle of taxation does not takes into the account industrial content of water use, resulting the tax applies to the mass of discharged pollutant as a whole, rather than to mass increment due to the use of water. Discovered the effect and the causes of erroneous double taxation for components of mineralization of returned water. Evaluated the sum of erroneous taxation in general for Ukraine and for different regions. Shown that the taxation of the masses mineralization, chlorides and sulfates, discharged in Ukraine and its regions in 2014, performed at the rates stipulated in the Tax Code, it leads to absurd a large amount of taxes (comparable to the income of the state budget of Ukraine) and indicates methodically wrong approach to the principles of taxation for discharge of pollutants. It is shown that in the Tax Code of Ukraine it is necessary to distinguish between two cases: for which the MAC is needed, but not yet installed, and when the MAC do not must installed.

The article deals with gender aspects of the perception of environmental problems by the population in the industrial development of the Arctic. There is substantiated the need to develop an ethno-social approach to the study of environmental problems in the framework of interaction between mining companies and the indigenous peoples of the North. It is proposed to conduct sociological surveys of the population when assessing the impact on the ethnological environment (ethnological expertise of the project). The experience of conducting such research to identify and assess gender-specific perceptions of environmental problems in the implementation of investment projects in the Arctic is shown. Based on the results of the empirical research in 2017–2019 on alluvial gold and diamond mining projects in the Northern regions of the Republic of Sakha (Yakutia), the main environmental problems that concern the local population are identified. These include: pollution of the environment in the territories of traditional nature use, decrease in the number of deer, reduction in the number of objects of traditional crafts, lack of a system for garbage removal and processing, climate change, and others. The article shows specifics of the environmental problems perception by the indigenous inhabitants of the North (Evenks, Dolgans, Yukagirs, Sakha) on a gender basis. It proposes a mechanism for taking into account the gender characteristics of the population's behavior in the impact of economic activities on the environment in order to ensure gender equality by signing an agreement between mining companies and the local population on the socio-economic development of the territory. The concept of a gender approach to the account of ethnosocial and environmental aspects of territory development with the account the life cycle of the project is substantiated. Implementation of this approach will allow a more full account of the interests and needs of the indigenous population in the industrial development of the territory in the Arctic.

The article discusses the methodological issues related to the formation of accounting policies for innovation active enterprises. The aim of the work is to study the process of assessing the innovation activity of enterprises in Russia using an improved system of indicators and analyzing the impact of accounting policies on them. An improved system of indicators is defined as a set of financial indicators characterizing innovation activity and serving as an additional database for the formation of accounting policies in an enterprise. The article substantiates the benefits of accounting policies elements in accounting areas in order to attract their own or leveraged funds to increase the innovative activity of enterprises. The improved system of indicators of innovatively active enterprises in Russia makes it possible to comprehensively analyze the innovative activity and the scope of innovative activities of an organization, to evaluate its innovative potential and contribute to the formation of accounting policies that enhance the efficiency of innovation processes.