Suchergebnisse

The aim of this study is to assess the impact of audit reports issuance on the value of public corporations' shares on the Russian stock market. The practical significance and relevance are due to the increasing role of audit in the financial market and the lack of such studies in the domestic literature. The study is based on the market model and Event Study. The research evaluates the reaction of Russian stock market to publication of audit reports containing various types of audit opinions and takes into account the relation of auditor to the Big4 group. The findings show that the Russian stock market reacts to the release of audit reports very chaotically; the market reacts negatively to the opinions with reservation issued by a Big4 auditor, and also negatively responds to unmodified opinions issued by an auditor of a non- Big4 organization; the market reaction is the opposite for identical types of opinions issued by different types of auditors.

Sand investigates the procedural possibilities of the court to investigate the circumstances of the criminal process at the trial stage, by analyzing the current criminal procedural legislation of Ukraine, judicial practice, the positions of scientists, as well as by using modern methods of scientific knowledge (dialectic, systematic analysis of legal norms, comparative, statistical, synergistic, hermeneutic, structural, and formally dogmatic system). It also clarifies the essence of scientific and legal categories such as "circumstances of criminal proceedings", "verification of evidence", "evaluation of evidence", etc. It was concluded that during the trial the evidence is examined in accordance with a certain procedure and with the participation of the participants in the criminal proceedings, who have the right to ask questions, draw the attention of the court, lodge appeals, etc. Investigative (search) actions have been identified as the most common procedural means of examining evidence in criminal proceedings. It is emphasized that the evaluation of the evidence by the court, unlike inspection, is not combined with any practical action and is a purely mental, logical activity, which aims to determine the admissibility, relevance, reliability, value (strength) of each.

The value of intellectual property is now growing by the day in view of globalization of economic processes and integration of the Russian Federation into the world economy. The need for development of legislation in the field of intellectual property, improvement of legal mechanisms to protect the intellectual deliverables is dictated by a market economy, changes in social relations, as well as the inconsistency of regulatory enforcement, which prevents from proper implementation of the individual's rights in the sphere of intellectual property realization. Over the past decade, the entrepreneurial activity has demonstrated an increase in a number of facts of recognition of the intellectual property created by an employee as work for hire (WFH). Under these procedures, both employers and employees often make mistakes that subsequently lead to such items being non-protectable. The point is that the current legislation has no procedure or criteria to recognize the intellectual property created by employees as WFH. However, failure to observe the procedures regulated by tax legislation when recognizing the results of an employee's intellectual activity as WFH poses a high risk for instituting administrative action against the employer. In this paper, we will try to determine the procedure and criteria for recognizing the results of an employee's intellectual activity as WFH. ; El valor de la propiedad intelectual está creciendo día a día en vista de la globalización de los procesos económicos y la integración de la Federación de Rusia en la economía mundial. La necesidad de desarrollar una legislación en el campo de la propiedad intelectual, la mejora de los mecanismos legales para proteger los resultados intelectuales está dictada por una economía de mercado, los cambios en las relaciones sociales, así como la inconsistencia de la aplicación de la normativa, que impide la implementación adecuada de Derechos del individuo en el ámbito de la realización de la propiedad intelectual. Durante la última década, la actividad empresarial ha demostrado un aumento en una serie de hechos de reconocimiento de la propiedad intelectual creada por un empleado como trabajo por contrato (FMH). Según estos procedimientos, tanto los empleadores como los empleados a menudo cometen errores que posteriormente conducen a que dichos elementos no sean protegibles. El punto es que la legislación actual no tiene procedimientos ni criterios para reconocer la propiedad intelectual creada por los empleados como FMH. Sin embargo, el incumplimiento de los procedimientos regulados por la legislación fiscal al reconocer los resultados de la actividad intelectual de un empleado como FMH plantea un alto riesgo de iniciar acciones administrativas contra el empleador. En este documento, trataremos de determinar el procedimiento y los criterios para reconocer los resultados de la actividad intelectual de un empleado como FMH. ; В настоящее время значение интеллектуальной собственности возрастает с каждым днём в связи с глобализацией экономических процессов и интеграцией Российской Федерации в мировую экономику. Необходимость развития законодательства в сфере интеллектуальной собственности, совершенствование механизмов правовой охраны интеллектуальной собственности диктуется условиями рыночной экономики, изменениями общественных отношений, а также противоречивостью правоприменительной практики, которая не позволяет в полной мере обеспечить реализацию прав субъектов в сфере использования результатов интеллектуальной деятельности. В предпринимательской деятельности за последнее десятилетие происходит увеличение количества фактов признания результатов интеллектуальной деятельности, созданных работником в качестве служебных произведений. В рамках этих процедур работодатели и работники часто допускают ошибки, которые впоследствии приводят к неохраноспособности таких объектов. Сложность заключается в том, что в действующем законодательстве отсутствует порядок и критерии признания созданных работниками объектов интеллектуальной собственности служебными произведениями. Однако при несоблюдении некоторых регламентированных налоговым законодательством процедур в процессе признания результатов интеллектуальной деятельности работника служебными произведениями возникают высокие риски привлечения работодателя к административной ответственности. В настоящей статье попытаемся определить порядок и критерии признания результатов интеллектуальной деятельности работника служебным произведением.

The value of intellectual property is now growing by the day in view of globalization of economic processes and integration of the Russian Federation into the world economy. The need for development of legislation in the field of intellectual property, improvement of legal mechanisms to protect the intellectual deliverables is dictated by a market economy, changes in social relations, as well as the inconsistency of regulatory enforcement, which prevents from proper implementation of the individual's rights in the sphere of intellectual property realization. Over the past decade, the entrepreneurial activity has demonstrated an increase in a number of facts of recognition of the intellectual property created by an employee as work for hire (WFH). Under these procedures, both employers and employees often make mistakes that subsequently lead to such items being non-protectable. The point is that the current legislation has no procedure or criteria to recognize the intellectual property created by employees as WFH. However, failure to observe the procedures regulated by tax legislation when recognizing the results of an employee's intellectual activity as WFH poses a high risk for instituting administrative action against the employer. In this paper, we will try to determine the procedure and criteria for recognizing the results of an employee's intellectual activity as WFH.