No 4 (14) (2016)
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ECONOMICS
5-9 232
Abstract
The paper considers the Base Erosion and Profit Shifting (BEPS) concept, the main activities being implemented under the BEPS action plan. The results of the implementation and BEPS impact on the tax system and the business community have been estimated. The BEPS action plan outcomes have been formulated.
10-13 86
Abstract
The paper considers the significance of introducing professional standards in the Russian Federation as applied to social and labor relations. The benefits of such standards have been identified both for the employee and the employer. International experience with professional standard introduction and outcomes has also been presented.
14-19 265
Abstract
The complexity and polysemy of the such concepts as “governance”, “government efficiency”, “performance evaluation” have led to intense debates, both among researches and in the management community. This paper discusses administrative measures aimed at improving the efficiency as the tern “efficiency” is fuzzy and as applied to federal and municipal employees.
20-27 113
Abstract
The paper considers the problems of implementing an efficient job contract in the field of higher education, where there is some experience with incentive payments based on performance indicators. Special attention is drawn to the need to implement a targeted approach to address the wage issues identified by the author.
28-33 101
Abstract
The paper analyses international experience with tax incentives for job creation. Two tax instruments have been identified. They are widely used not only in special economic zones but also outside such zones. First, it is tax credit for corporate income tax being a percentage of the employer's wage costs including compulsory charges or only social security taxes and fees. Second, it is a transfer of a part of the income social taxes and fees paid by the employee to the employer. The conclusion is that there is a need for better tax management in Russia to promote employment and adapt the market adaption to the new industrialization challenges.
34-37 297
Abstract
The paper analyzes the oil company personnel hiring through testing. The concept of personnel selection has been defined more accurately. Benefits and drawbacks of job testing have been identified.
38-43 165
Abstract
The difficult economic situation stimulates insurance companies to look for new profit opportunities and improve their financial stability. One of such instruments is accounts receivables management. The paper covers primary approaches to understanding receivables as an economic category applicable to insurance companies.
44-46 120
Abstract
The paper discusses the concept of rural areas and sustainable development. The basic principles of sustainable development for rural territories, and the basic components of a sustainable development management system have been analyzed. Some strategic actions can be developed in order to increase the efficiency of managing sustainable development in rural territories.
47-52 93
Abstract
The author considers innovative activity, its structural elements. The changes in social and labor relations caused by the increase of creativity in the industry have been analyzed. The ongoing processes have been assessed.
53-57 103
Abstract
The paper considers the features, benefits and drawbacks of various incentive pay plans for labor relation entities. The author presents the financial consequences of cash-in-hand payments for the Russian national budget, and extra-budgetary funds. Considering the features of various incentive pay plans some measures to legalize the illegal wages have been proposed.
58-64 92
Abstract
The paper considers competition facilitation and antimonopoly regulation when subsidizing agricultural producers to phase out imports and taking into account the specific competition development trends in the agricultural sector. It is highlighted that antitrust violations while providing subsidies are mostly attributed to red tape which are still a key problem of the Russian economy.
65-68 125
Abstract
The paper presents the condition of tourism recreation sector in Surgut and Surgut region. We consider the outgoing and domestic tourism, and ethno-tourism.
69-72 148
Abstract
Human asset is the primary factor of economic and innovative company development. The study has identified business management challenges, innovative components of human assets, and formed an objective function for managing human assets efficiency in order to develop innovative businesses.
LAW
73-75 84
Abstract
The paper considers the problem of coercion into insurance contract execution insurance through crediting. The legal arrangements governing the matter have been analyzed. Solutions for the problem have been proposed.
76-80 128
Abstract
The paper discusses the specific legal proceedings related to consideration and resolution of personal insolvency cases. The author analyzes the primary ways of declaring an individual bankrupt, identifies the risks for both the insolvent person, and the creditor.
81-85 95
Abstract
The paper analyzes corporate structure changes initiated by other shareholders. The author believes that enforced shareholder expulsion shall be applied only as a special corporate right protection method. The current legislation does not fully take into account the legal nature of a shareholder’s expulsion from a legal entity, and needs to be improved.
86-88 126
Abstract
The author draws attention to the imperfection of the current criminal proceedings under Article 156, Russian Criminal Code. It is necessary to amend the legal provision. The pre-requisites for opening a case for failure to perform parental duties. Specific cases under Article 156, Criminal Code investigated by the Surgut Police have been considered.
89-92 102
Abstract
The paper considers the details of government guarantees for the right to rest applied to residents of the Far North and equivalent areas. Particularly they are entitled to extended leaves, to employer's coverage of the return vacation travel and baggage expenses within Russia, etc. The current regulations and precedents related to these issues have been analyzed.
93-95 186
Abstract
The paper analyzes the violations of the election campaign regulations in 2016 and the criteria for distinguishing information and campaigning content in mass media.
96-100 98
Abstract
The paper examines some issues related to free legal services by notaries. The author notes that free, high-quality legal aid provided by notaries is an effective tool for legal literacy and legal awareness development.
101-107 129
Abstract
The paper considers the transition of the judicial bodies from the purges in the early 1930s to “legitimacy”. The transition was accompanied with structural changes of the judicial bodies based on their function, and location.
108-110 273
Abstract
The paper analyzes applied problems of differentiating individual disputes arising from civil relations between commercial courts and courts of general jurisdiction. The jurisdiction separation criteria are presented.
111-114 110
Abstract
The paper proposes the future development of electronic voting in the Russian Federation, shows its advantages and disadvantages, and possible improvements. International e-voting experience, and pilot e-voting projects in the Russian regions are covered. Two e-voting legal frameworks have been identified.
115-120 457
Abstract
The paper analyzes the reasons behind the rise of juvenile crime. The author presents a personality assessment of juvenile criminals committing ethnic hate crimes. The existing personality types of juvenile offenders have been analyzed, and a new structure of the juvenile ethnic hate criminal personality types has been proposed. The paper focuses of individual prevention measures and personality correction for delinquent adolescents. The drawbacks hampering the introduction and implementation of juvenile offense preventing measures have been highlighted.
121-127 109
Abstract
The paper considers some features of repetition offense regulations in the criminal legislation of Ex-USSR Central Asia and Caucasus countries.
128-130 85
Abstract
The paper analyzes juridical practice and identifies the conditions preventing a rent contract from being proclaimed void as the leasable property is undefined.
131-135 309
Abstract
The paper analyzes of the approaches to legalization of the indigenous people concept at the early 21st century. The differences between the Russian constitutional law and the international law have been identified.
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