DOI: 10.7256/2306-0417.2013.4.8905

Abstract: The article is devoted to the problem of the spread of fraud and theft in the international economic community. Corporate fraud is a term, which includes a whole range of serious offences, such as misappropriation, bribery, falsification, extortion, etc.  In order to fight fraud there is a new profession: of an auditor working against fraud and theft, including a wide range of competences. An internal investigation of fraud has the only goal - to uncover objective facts. When starting fraud investigation, the auditor first forms a theory of possible guilt or lack of guilt in a person, and then he attempts to gather evidence in order to gain factual proof of what really had happened.  Fraud investigation requires collective efforts of specialists in various spheres. Recommendations on fighting fraud, which were developed based upon the practical activities of auditors in many states, are being analyzed, generalized and provided as recommendation manual. Some of its key elements shall be evaluated in this article.

DOI: 10.7256/2306-0417.2013.4.187

Abstract: The author provides a system of arguments proving that the problem of terrorism and terrorism financing shall remain topical in Russia in a long-term perspective. The article includes the results of scientific studies (2010 - 2012) in the sphere of terrorism financing, and the author makes specific propositions on optimizing fighting terrorism financing.  Scientific studies in this sphere are continued by the Scientific Research Institute of Prosecution General of the Russian Federation in 2013, the polling of expert workers of law-enforcement bodies of the Kabardino-Balkarian Republic was done (223 questionnaires). One should also take into account the internal factors forming conditions for organized terrorist acts in the Northern Caucasus and the Volga region. The author supports a position that the terrorism threat in Russia is a real long-term problem.  An external factor of active terrorist activities in Afghanistan, Pakistan, Syria, etc. also plays an important role in foreign investments into terrorist activities.

DOI: 10.7256/2306-0417.2013.4.596

Abstract: The author connects the topicality of defining information security with the specific features of modernity.  On one hand, the author analyzes the traditional definitions of information security. On the other hand, she evaluates the security challenges in the modern society through the prism of growing intensity of information streams and outdating information. The author offers to develop the understanding of information security from the standpoint of sociological knowledge.  She provides an approach towards structuring the information environment as well as to the attitude towards information security in its broad and narrow meanings.  In the broad sense information security of a subject is regarded as security in the conditions of actual social reality (in the conditions of real society). In the narrow sense information security provides guarantees of social practices in the information environment in the conditions of growing intensity of information streams and outdating information

DOI: 10.7256/2306-0417.2013.4.677

Abstract: Humanization of criminal legislation in the sphere of economics did not make the general criminal situation any better. Corruption flourishes in spite of ever stricter measures against it.  The scandalous schemes for capital export and tax evasion in various ministries and institutions are discussed by the mass media almost daily.  Many billions of US dollars are transferred to the offshore zones via "front" companies. Amendments into the Criminal Procedural Code of the Russian Federation included the norm, providing that the only reason for initiating a criminal case on tax crimes is materials of tax audits by the tax bodies. Therefore, the internal affairs bodies are eliminated from uncovering tax crimes, which were transferred to the narrowly specialized institution - the tax body.  The said body only has the competence to implement tax control, and it cannot hold operative investigation. It causes low level of uncovering tax crimes by the tax bodies, since their main goal is not to fight tax crimes, but to control (supervise) correct calculation of taxes by taxpayers based upon the accounting and tax documents, establishing arrears and applying tax responsibility measures to persons and entities.  That is why, there is need to form specialized divisions for uncovering and investigation of tax crimes.

DOI: 10.7256/2306-0417.2013.4.6441

Abstract: The economic landscape of Russia is territorially variable, which is due to the difference in the potentials, as well as to differing value of regions in global economic connections.  At the same time, some regions have economically favorable bordering position, which may be considered a benefit in the international cooperation, and a prerequisite of successful integration of such territories into global economy.  Having studied the development of the Republic of Karelia, the authors come to a conclusion, that unlike many bordering regions, the Republic of Karelia  does not fully use the positive effects of its geographic position in order to attract foreign investors. However, it is an important dimension of foreign economic relations, since it allows for greater innovative potential and competition advantages, and it strengthens the effects of participation in the international differentiation of labor.  Participation of foreign investors is not obvious, therefore, Karelia is among the regions with low level of foreign investments.  The authors come to a conclusion that the borderline factor is evened out by the peripheral position, and a number of other factors, including the small number of population.  When placing their enterprises, the foreign investors are attracted by the regions with developed economic and transportation infrastructure and high customer potential.  The theoretical bases of the Standort theories, the theories of production placement, and central position theories, allowing for best territorial position from the standpoint of less production costs and maximal profits of the owners, are being proven, and the retail zones of enterprises still have a defining role.