DOI: 10.7256/2454-0765.2017.2.18651

Abstract: The subject of research involves theoretical and legal basis of administrative persuasion and coercion as methods of state control undertaken under their dialectical unity. The author describes features and characteristics of each of these methods, offers his own definition of administrative persuasion and coercion, and says that a correct understanding of the methodology of public administration as a system of methods of organized activities performed by authorized bodies of public administration is essential for the resolution of problems of state management in general and administrative sanctions, in particular. The methodological basis for the article was formed by the current achievements of the theory of knowledge. In the course of his research Safonenkov has used theoretical, general philosophical methods (dialectic, systems approach, analysis, synthesis, observation), traditional legal methods (formal logical), and others. The novelty of the research is caused by the fact that the author carries out a theoretical analysis of administrative methods of persuasion and coercion as methods of public administration in conjunction with each other. The author concludes that the methodology of public administration is a system of methods (principles, methods, techniques and tools) used by authorized bodies of public administration to organise their activities, including administrative persuasion and administrative coercion. Administrative persuasion is a system of methods that is carried out by authorized authorities and implies explanatory, educational, and incentive measures with the aim of making management entities to understand the need to comply with the legislation. The belief acts primarily on the consciousness of management entities. Administrative coercion is a way to influence the will of management entities involving the application of administrative penalties for past violations, and a variety of actions (measures) that are not related to administrative offences.

DOI: 10.7256/2454-0765.2017.2.18462

Abstract: The subject of the research is the consideration of a new legal Institute in the system of arbitrage-procedural justice, i.e. combination of arbitral and procedural rules governing the definition and procedure for the issuance of a court order as a judicial act, certifying the legal fact of the legitimacy of the claims of the claimant against the debtor for the recovery of sums of money. The introduction of this legal institution in the Arbitration Procedural Code of the Russian Federation aims at optimization of the law enforcement practice in the sphere of protection of rights and legitimate interests of natural and legal entities, society and the state. The methodological basis of the research involves a combination of general and special research methods that are used to analyze objective social and legal reality in the study area. This includes methods of analysis, synthesis, systematization and generalization, and formal logical method. In the course of the research the author has identified functions and importance of the court order as an enforcement act, particularities of adopting the act and the act coming into force as well as appealability that combined with the function of this legal act represents the framework for implementing fair, reasonable and transparent justice.

DOI: 10.7256/2454-0765.2017.2.18164

Abstract: The object of the publication is the system of relations in the field of the music recording industry in the production of packaging for the audio media sector. From the point of view of intellectual property rights in the international historical and legal discourse in the publication the author analyzed records decorating envelopes and design of its packaging CDs (publishing object). Particular attention is paid to the cultural and legal component of intellectual property issues in the corporate style of covers and packaging design records and other carriers of music sound. Theoretical and methodological core around which are grouped the methodological bases of research is the intellectual property rights with the assistance of historical and cultural knowledge. The material is based on the general methodological approaches to the analysis of social phenomena, where the priorities are the comparative, dialectical systemic, structural and functional analysis and descriptive method. On the basis of the intellectual and legal approaches, and classification systematized kinds of vinyl records, cassette tapes, reel-to-reels, CDs packages and covers. As a result of the study, the author concludes that in the history of intellectual property law as applied to the field of the music recording industry is clearly observed the dialogue of cultures – art (visual aspect) and phonographic (audiomusical aspect). The main conclusion of the study is that the mechanism for the conservation of this dialogue is contained in the third (unifying) plane – legal. The novelty lies in the fact that the research material is illustrated by examples from the practice of issuance of branded, licensed, bootleg and counterfeit audioedition, and in each case with deducing the legal component in compliance with intellectual property rights in the design of the cover (envelope, packaging).

DOI: 10.7256/2454-0765.2017.2.19280

Abstract: The subject of the present research is the federal laws and regulations of the Eurasian Economic Unity member states (that are currently the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus, the Republic of Armenia and Kyrgyz Republic) regulating the procedure of and requirements for financial statements of economic entities as well as international accounting standards. Apart from other sources, the author of the article has baSed his research on doctrinal sources, in particular, Russian and foreign research articles. The research was carried out based on modern research methods including the general dialectical research method and logical methods such as analysis, synthesis, deduction, induction, etc. as well as specific research methods such as historical, structure-functional and statistical methods, and special research methods such as the formal law method and comparative law method. The article is devoted to the issues of harmonization of accounting systems in the Eurasian Economic Unity member states on the basis of International Accounting Standards. The author analyzes sources of the legal regulation of accounting (financial) reports in the Eurasian Economic Unity member states and analyzes stages if the implementation of Financial Reporting Standards in Russia's legislation. The author also touches upon the procedure of voluntary and mandatory application of Financial Reporting Standards by participants of financial legal relations in accordance with the national laws of the Eurasian Economic Unity member states. 

DOI: 10.7256/2454-0765.2017.2.22534

Abstract: Developing and using public finances have required special control of the government throughout the history. Starting from the early Islamic period and up to the present, there have been special control authorities in the sphere of public financies of the Arab World countries. The main purpose of these authorities is to defend the treasury of the state. The main difference between the Oriental financial control model and the Western one is that the Oriental system mainly follows the principle of social justice when creating and using public finances and that there is a clear distinction between state treasury funds and Ummah funds, each of them having their own revenues and expenses. The research is based on both Sharia provisions and theoretical findings of Medieval and modern scientists, specialists in the sphere of Muslim and financial laws and modern financial laws and regulations of the Arab World countries. This research is the first work to conduct an integral analysis of the financial control institution in the Arab World from the point of view of history. The results of the analysis allow to conclude that the financial control institution of the Arab World countries is the symbiosis between Muslim tradition and recent discoveries of the Western law. 

DOI: 10.7256/2454-0765.2017.2.23068

Abstract: The article is devoted to the indirect holding system formed in the Republic of Germany as well as legal problems arising in this indirect holding system. It is established that the main feature of German indirect holding system is the co-ownership right to the securities held in safe custody. The main characteristics of this co-ownership model were identified and described in the article. Moreover, the author also analyzes situations with legal uncertainty that may be caused by the indirect holding system model. The ways to resolve this uncertainty in case study and in doctrine are specifically considered. In addition, the author also touches upon the questions of cross-border transactions of securities. The main research method chosen by the author is the comparative law analysis. According to the author, analysis of Germany's experience in accounting and securities turnover is of great scientific interest for further discussion and development of cross-border securities turnover regulation in the Russian Federation. The author describes traditional conflicts of law rules applicable to these issues as well as new international and EU approaches to the matter. The influence of the new conflict of law approaches to the German law is the subject of this article. In conclusion the author makes necessary comments about the future of German indirect holding system and possible ways of its modernization.