Morgunova, A. D. (2022). On the execution of the republican budget of the Kabardino-Balkar Republic for 2021. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-06 -------- Author's Certificate

Abstract:

In the regions of the Russian Federation, as well as in Russia as a whole, profound social and economic changes are taking place, transformations in all spheres of life of the population, due to the transition to market relations. The process of searching and forming new mechanisms of economic management is going on intensively. At the same time, it is very important not only to have a general understanding of the patterns and trends in the development of the market economy, but also to identify problems, as well as to search and develop an optimal model for the most complete, effective use of them for the stabilisation and development of the economy in the interests of community development. Currently, the economy of the Kabardino-Balkar Republic is one of the least competitive in Russia. The reasons for this are due to the miscalculations of the Soviet period, which were largely exacerbated by the country’s transition to the market. The accumulated problems are systemic in nature and require a comprehensive, targeted solution. The prospects and effectiveness of the socio-economic development of the country are largely determined by the solution of regional problems in the economy. In the Development Strategy of the Kabardino-Balkar Republic, it is proposed to concentrate the efforts of the authorities on the development of those sectors of the economy in which high labour productivity is in demand and which are able to produce products with high added value, provide decent wages to the workers employed in them and an adequate amount of taxes to the republic’s budget system. Therefore, in order to understand the economic transformations in the region, an annual analysis of the execution of the regional budget is necessary. The study subject was the economy of the Kabardino-Balkar Republic. The study object was the republican budget of the Kabardino-Balkar Republic in 2021. The study purpose was to analyse the execution of the republican budget of the Kabardino-Balkar Republic for 2021. Logical, statistical, comparative, and historical methods were used to achieve the study purpose and solve its problems. In the course of the study, the materials of regulatory legal acts and the works of specialists in economics and regionalism of the Russian Federation were used. The effectiveness of public finance management has been highly appreciated at the federal level. According to the assessment of the Ministry of Finance of the Russian Federation conducted in 2021 by the end of 2020, the Kabardino-Balkar Republic entered the group of leading regions characterised by high quality of regional finance management. This efficiency is also confirmed in 2022. In 2021, significant work was performed to adjust the republican budget items to balance the risk zones of losses and more harmonious use of revenues in expenditure items.

Keywords:

Kabardino-Balkar Republic, republican budget, revenues, expenses, analysis of budget execution.

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Krushina, A. A. (2022). Analysis of the Kamchatka Krai budget for 2021. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-05 -------- Author's Certificate

Abstract:

Kamchatka Krai is a peripheral and isolated from the main territory of the Far East region with a unique natural resource potential. It is one of the least developed and economically developed Russian Federation regions located in the Far East. The main challenges and problems facing Kamchatka are the growth of global and interregional competition, the dependence of the region on external supply of goods and resources that provide basic life processes, low infrastructural security of fishing and transport and communication activities, weak involvement of Kamchatka in the world markets of goods and services. In this regard, an annual overview analysis of the budget of the region is necessary in order to draw correct conclusions on the trends of its development. The study subject was the economy of the Kamchatka Krai. The study object was the 2021 Kamchatka Krai budget. The study purpose was to analyse the 2021 Kamchatka Krai budget. Logical, analytical, comparative, historical, and statistical methods were used to achieve the study purpose and solve the tasks. In the course of the study, materials of All-Russian and regional normative legal acts, the works of researchers in socio-economic transformations of the Russian Federation regions were used. The author concludes that the actual revenue figure in the regional budget exceeded the projected one in 2021. The actual amount of expenses became less than expected. According to the results of the budget execution, a budget deficit was planned, but there is a surplus in reality. The main share of budget revenues in 2021 was made up of gratuitous receipts. Their amount exceeds the indicator of the previous year. The second place in the formation of the budget is occupied by tax revenues. The main expenditures in 2021 and 2020 were directed to the national economy, education, social policy, housing and communal services and healthcare. In 2021, expenses became less than revenues.

Keywords:

Kamchatka Krai, budget, tax revenues, non-tax revenues, budget expenditures.

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Pushnyakov, D. V. (2022). Analysis of the financial system of Japan. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-04 -------- Author's Certificate

Abstract:

Japan is a unitary state with a constitutional monarchy. The emperor is a symbol of the state, but his activities are performed in coordination with the parliament. Japan is a unitary state that consists of 47 prefectures. Many researchers also highlight the democratic and national features of the Land of the Rising Sun. At the present time, Japan is a highly developed country of technological progress and innovation. Japan’s rapid growth after World War II is due not only to its technical innovations, but also to the complex interaction of technology and technology, economic, and socio-political factors. The majority of public investments were directed to the development of industrial infrastructure, and only a small part of them was directed to the social sphere. New construction and modernisation of production capacity contributed to GDP growth. The relevance and problematics of the study is due to the emerging controversial issues in legal science. The study subject was the norms governing the relations developing in financial activity, as well as the theoretical developments of scientists on this issue. The study object was legal relations arising in financial activity in Japan and in international financial relations with the participation of the named country. The study purpose was to identify the main components of the Japanese financial system, the relationship between them, and the legal regulation of financial activity in this country. The methodological basis is the dialectical method, as a general scientific method of cognition, and separate private scientific methods: logical, formal-legal, comparative-legal, and historical-legal. This study contains the main theoretical provisions, reasoned on the basis of Japanese legislation and scientific literature, arguments, and conclusions that can be applied in practice. The author concludes that the financial crises of 1998 and 2008 forced the Japanese government to switch to strict regulation of the country’s financial system. In Japan, the concept of an integrated approach to the regulation of the financial system was retained. In 2014, a special mechanism for managing financial crises was created in Japan. The peculiarity of Japan’s financial model is the relationship between public financing and significant private capital in the implementation of national programs. Interaction and interpenetration of state and corporate financial planning contribute to coordinated economic development and ensuring the stability of the economic system.

Keywords:

Japan, Japan’s financial system, international financial relations, financial regulators, financial crises.

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Kamilova, N. U., & Muslimov, N. Yu. (2022). Analysis of the Nizhny Novgorod Region budget execution. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-03 -------- Author's Certificate

Abstract:

The budget and tax policy of the Nizhny Novgorod Region Government in the medium term retains the continuity of the policy of the previous planning period. First of all, it will be focused on the implementation of the main tasks set by the President of the Russian Federation. Considering the high uncertainty in assessing, the consequences of the difficult economic situation in 2020 associated with the introduction of restrictive measures aimed at combating the spread of a new coronavirus infection, the main task of the budget policy for 2021-2023 will be the formation of a realistic forecast of revenue receipts, preventing the adoption of new spending commitments that are not secured by sources of financing, the efficiency of the use of budget funds, as well as ensuring the balance and sustainability of the consolidated and Regional budgets of the Nizhny Novgorod Region. The study subject was the Nizhny Novgorod Region budget. The study object was the execution of the Nizhny Novgorod Region budget. The study purpose was to analyse the Nizhny Novgorod Region budget execution. To achieve this purpose and solve the study tasks, such methods as historical, statistical, logical, and comparative analysis were used. In the course of the study, regulatory legal acts of the legislative power of the Nizhny Novgorod Region, the work of specialists, and publications in the mass media were used. The author concludes that the priority areas of work of the Nizhny Novgorod Region Government in the field of inter-budgetary relations in 2022-2024 will be the control over the implementation by local self-government bodies of Nizhny Novgorod Region municipal districts, municipal districts and urban districts of priority areas of budget spending within the framework of the implementation of state policy at the local level and responsible financial policy.

Keywords:

Nizhny Novgorod region, budget policy, tax policy, budget execution, budget deficit, debt policy.

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Olnev, M. M. (2022). Characteristics of the legal regulation of the Central Bank of the Russian Federation. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-02 -------- Author's Certificate

Abstract:

A key element of the financial system of any developed state today is the Central Bank, which acts as the official conductor of monetary policy. In turn, monetary policy forms the basis of all state regulation of the economy along with budgetary policy. Therefore, the effective operation of the central bank is one of the conditions for the effective functioning of the market economy. The Bank of Russia is a legal entity and has a seal with the image of the State Emblem of the Russian Federation and its name. The Bank of Russia has passed a special historical path. He has survived many cataclysms and reorganisations. Nevertheless, it has been at the head of the Russian banking system for more than 160 years. The study object was the Central Bank of Russia and its management structure. The study subject was the norms regulating the relations developing in financial activity, as well as the theoretical developments of scientists on this issue. The study purpose was to examine the essence, functions, goals and objectives of the Central Bank of the Russian Federation. The methodological basis was the dialectical method, as a general scientific method of cognition, and separate private scientific methods such as logical, formal-legal, comparative-legal, and historical-legal. In the course of the study, regulatory legal acts and a number of research works by specialists in this field were used. The author concludes that the Central Bank is a key link in the entire banking system of Russia. It performs a monopoly issue of money; it is the bank of banks, the banker of the Government, the main settlement center of the country and the body regulating the economy by monetary methods. They are the functions of the Bank of Russia. Its status, tasks, functions, powers, and principles of organisation of activities are defined by the law On the Central Bank of the Russian Federation (Bank of Russia) dated July 10, 2002.

Keywords:

Central Bank of Russia, legal regulation, Bank of Russia, Russian Federation.

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Kovalenko, D. A. (2022). Legal regulation of the Pension and Social Insurance Fund of the Russian Federation. Tuculart Student Scientific, 3 (3), __-__. Ostrava: Tuculart Edition & European Institute for Innovation Development.

DOI: 10.47451/tss2022-11-01 -------- Author's Certificate

Abstract:

The Russia’s pension system is currently in a state of reform and modernisation. New institutions are being formed: basic pensions, pension insurance, accumulative, and occupational pensions. This entails a change in the parameters and structure of the pension system, the content of legal relations and requires the creation of new financial and organisational mechanisms. In legal regulation, the ratio of public and private principles is being transformed with reference to issues of ownership, pension savings, acquisition, and realisation of pension rights, as well as the activities of an expanding circle of subjects. In these circumstances, it is necessary to pay increased attention to international standards, compliance with which is an obligation of Russia, as well as the positive experience of foreign states. The economic stability and social efficiency of the pension system are directly affected by both long-term demographic processes and medium-term macroeconomic trends, as well as short-term purely subjective political decisions. In turn, this objectively requires permanent updating of specific legal, economic, and organisational conditions of interaction between insured persons, employers as policyholders (legal entities and individuals) with the state insurer (Social Fund of the Russian Federation). The study purpose was to analyse the legal regulation of the Pension and Social Insurance Fund of the Russian Federation and the directions of its reform. To achieve the purpose and solve the tasks set, such methods as analysis of information and legal sources, generalisation, comparison, historical and logical methods were used. In the course of the study, regulatory legal acts and a number of research works by specialists in this field were used. The author concludes that the Federal Law No. 236-FZ On the Pension and Social Insurance Fund of the Russian Federation dated June 14, 2022 left an imprint on the organisation and activities of this Fund, defined the procedure for its formation in a new way, regulated its main functions and powers in more detail.

Keywords:

legal regulation, pension system of Russia, Pension and Social Insurance Fund, federal law, Russian Federation.

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Larionov, A.V. (2022). The concept, signs and place of executive power in the mechanism of the modern state. Tuculart Student Scientific, 2 (2), 48-54. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-02-05 -------- Author's Certificate

Abstract:

The “executive power” concept is quite actively used in educational and scientific literature and regulatory documents. It requires a certain analysis of this category to understand its essence. The issues of theoretical and practical understanding of the problems of executive power law-making activity are constantly in the spotlight. It seems obvious that without defining the term “executive power” from the standpoint of legal science, it is impossible to judge its content in various fields of state activity. The foundations of scientific study were laid by such scientists as S.S. Alekseev, G.V. Atamanchuk, D.N. Bakhrah, I.L. Bachilo, R.F. Vasiliev, D.A. Kerimov, and others. The study purpose was to review the main issues of the formation of the concept of executive power. In the course of the study, logical, historical, comparative, and verification methods were applied. The author concludes that the executive branch is an independent and independent branch of state power within the framework of the principle of separation of powers. It is distinguished by its comprehensive, substantive and organizing nature, structuring into a single system of bodies that ensure the implementation of laws and regulations in established forms, procedures and methods within their powers.

Keywords:

executive power, law-making activity, state activity, public administration.

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Turysheva, A.A. (2022). Features of the Komi Republic budget. Tuculart Student Scientific, 2 (2), 34-47. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-02-04 -------- Author's Certificate

Abstract:

This article presents an analysis of the budget of the Komi Republic, a constituent entity of the Russian Federation, which is part of the Northwestern Federal District and the Northern Economic Region. The study purpose is to determine the accentuated directions of the budget policy of the Komi Republic. Historical, comparative, statistical and logical methods of material analysis were used to achieve the tasks. In the course of the study, legislative and regulatory documents of the Russian Federation and the Komi Republic were used. The author concludes that the budget policy of the Komi Republic is aimed at five main goals: achieving budget balance in conditions of its scarcity and falling revenues, unconditional fulfillment of expenditure obligations, primarily socially significant, implementing agreements with the Ministry of Finance of the Russian Federation, financial support for municipalities and the concept of improving the efficiency of budget expenditures through the Program of Improvement of Public Finance of the Komi Republic for 2017-2024.

Keywords:

budget code, Komi Republic budget, revenues, expenses, republican budget deficit, covid-19.

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Orlov, A.V. (2022). Formation of the state model of the estate-representative monarchy. Tuculart Student Scientific, 2 (2), 23-33. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-02-03 -------- Author's Certificate

Abstract:

In world history, one of the undoubtedly important stages is the period of the estate-representative monarchy. It was during this era of mature feudalism that state institutions gradually took shape. To fully understand the impact of this stage in our history, it is necessary to consider the political and socio-economic prerequisites for the emergence of this state system, to consider the institutions of power of this period, to consider how this stage affected the entire history of the state as a whole. The study subject is the problem of the formation of state institutions in the conditions of a class-representative monarchy. The study purpose is to show the formation of a class-representative monarchy in world history, as well as its influence on the development of functional elements of states. The study was conducted on the basis of dialectical-materialistic methodology, within the framework of which logical, formal, historical, comparative, and other methods of scientific knowledge were used to solve the research problems. The researcher concludes that the fate of the estate-representative bodies varies in different countries. They have only one thing in common – the presence of representatives of different classes in these institutions. Also, these bodies were united by the fact that representatives of these institutions could formally influence the policy of the state, despite the fact that in some countries this influence was lower, and in some, on the contrary, higher. In other respects, the estate-representative bodies of different countries were little alike, ranging from the political rights of representatives of the estates, ending with the history of the appearance of these bodies.

Keywords:

tsar, Boyar Duma, Zemsky Sobor, estate-representative monarchy, the States-General, The Reichstag.

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Nosikova, E.R. (2022). Analysis of the budget execution of the Republic of Crimea in 2021. Tuculart Student Scientific, 2 (2), 14-22. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-02-02 -------- Author's Certificate

Abstract:

The Ministry of Finance of the Republic of Crimea is the body that ensures the implementation of a unified financial and budgetary policy on the territory of the Republic of Crimea, coordinates the activities in this area of other executive bodies of the Republic of Crimea state power, performs the function of regulatory regulation, control and supervision in finance and budget. In particular, the Accounting and Reporting Department for the republican budget execution is a structural subdivision of the Ministry of Finance of the Republic of Crimea, which is part of the Accounting and Reporting Department. The study’s purpose was to conduct a comprehensive analysis to implement the Republic of Crimea budget in 2021. Logical, historical, comparative and statistical research methods were used to achieve the purpose and solve the study tasks. During the course, the Budget Code of the Russian Federation, the Law of the Republic of Crimea “On the Budget of the Republic of Crimea for 2021 and for the Planning Period of 2022 and 2023”, regulatory documents, as well as materials from leading experts in the field of law were studied. The author concludes that the budget expenditures formation is based on available funds, i.e., income and expenses are closely interrelated. It is necessary to analyse the main characteristics of budget execution at the end of the financial year in order to carefully develop the draft budget for the next year and determine further actions of public authorities.

Keywords:

Republic of Crimea, budget of Crimea, budget execution, tax policy.

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Vorobyova, A.S. (2022). Analysis of revenues and expenditures of the Perm City budget for 2020. Tuculart Student Scientific, 2 (2), 7-13. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-02-01 -------- Author's Certificate

Abstract:

At this stage of the development of the City of Perm, the genuine financial stabilization, which opens the way to economic recovery, growth of real investments in production, improvement of living standards, quality of education and culture, is significant. The state of the budget system has a specific impact on financial stabilization. The municipal budget, being the main means of mobilizing and spending Perm’s resources, gives the political authorities a real opportunity to influence the economy, finance its structural restructuring, stimulate the development of priority sectors of the economy, and provide social support to the least protected segments of the population. In this regard, to make effective and efficient decisions, both at the federal and territorial levels, the study of the budget system, the budget process, the theoretical and legislative foundations and the actual practice of the functioning of the budget mechanism, a thorough analysis of the problems arising during the formation and execution of the budget, have now become particularly relevant. The purpose of the study was to study the budget of the city of Perm. The study used legislative, regulatory and statistical data from official sources of state and municipal structures. The analysis concluded that the budget for 2020 is in deficit, while the deficit turned out to be less than planned due to reduced spending. The sources of financing the budget deficit of the city of Perm are changes in the balance of funds on accounts and budget loans from other budgets of the budgetary system of the Russian Federation.

Keywords:

Perm, city budget, budget system, income, expenses.

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Farina, D.A. (2022). Constitutional and legal responsibility as a social institute for the regulation of public relations. Tuculart Student Scientific, 1 (1), 80-93. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-07 -------- Author's Certificate

Abstract:

Constitutional and legal responsibility as a type of legal responsibility is an important social institution not only in the Russian Federation, but also in the rest of the world. Domestic science of the theory of law has been considering and studying this institution for decades, arguing and discussing its various aspects. That is why further study of this type of responsibility, taking into account international experience, is relevant to this day. The main object of the article is to consider and analyze the constitutional and legal responsibility. The tasks are to Disclosure of the concept and content of legal liability; study and analysis of scientific works of legal scholars in the field of research; designation of the main elements of legal responsibility in general and constitutional and legal responsibility, in particular; disclosure of the legal nature of constitutional and legal responsibility; identifying the features of the institution of constitutional and legal responsibility.

Keywords:

responsibility, law, state, regulation, problems, constitutional.

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Lartsyn, I.P. (2022). Features of the development of the electoral law of Great Britain in the 19th century. Tuculart Student Scientific, 1 (1), 73-79. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-06 -------- Author's Certificate

Abstract:

The article is devoted to the peculiarities of the development of the electoral law of Great Britain in the 19th century. The prerequisites for changing the electoral legislation, the socio-class basis of their implementation, as well as the rivalry of the liberal and conservative parties in the framework of the reform promotion are considered. The author analyzes this topic as a stage of formation of the modern electoral system of Great Britain. The purpose of the study was to identify general trends in changes in English electoral legislation. In the course of the study, historical and comparative methods were used to achieve the goal and solve the tasks set. The research used scientific works and works of specialists in the history of state and law S.Yu. Danilova, P.N. Galanzy, S.A. Chibiryaeva, N.V. Mikhailova, etc. The main sources of studying the history of the development of the electoral law of Great Britain in the 19th century are the normative legal acts of the corresponding period. The author concludes that the electoral reforms of this period are the stage of formation of a democratic society in the UK.

Keywords:

electoral legislation, parliament, voters, bourgeoisie, reforms, electoral law.

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Zhorova, S.I. (2022). Law in the process of globalization. International collection of the student works on Jurisprudence. Tuculart Student Scientific, 1 (1), 57-72. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-05 -------- Author's Certificate

Abstract:

The process of globalization has become an integral part of the modern development of the whole society. Its influence is more evident every day. It primarily affects such areas as: politics, economics, culture in general, the media. The issue of the consequences of globalization for the development of law and the state is very interesting and relevant also because globalization is a very controversial phenomenon that entails not only positive, but also negative consequences for the development of states and their national legal systems. The relevance of the topic is due to the fact that the processes of cultural, economic, political and religious integration and unification are taking place at an unprecedented pace, globalization processes affect all spheres of public life, including the legal sphere. The object of the study is social relations arising in the sphere of globalization processes taking place in the modern world and their influence on law. The subject of the course work is scientific views and points of view on the process of globalization in the modern world, its impact on the state and law. The purpose of the course work is to study law in the process of globalization. The degree of development of the topic. Issues related to the study of the state, the legal system of society, globalization, the definition of their essence, form and functional purpose, have been and remain one of the central ones in the general theory of state and law. The scientific novelty of the study lies in the fact that in the context of globalization, the transformation of the legal system, including Russian society, creates a new quality of interaction between national and international legal norms, which consists in strengthening mutual influence and requires a consensus approach. The study was conducted on the basis of dialectical-materialistic methodology, within the framework of which logical, formal-legal, historical-legal, comparative-legal and other methods of scientific knowledge were used to solve the research problems.

Keywords:

globalization, Russian Federation, international law, Constitution of the Russian Federation, law of the Russian Federation.

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Shaclein, B.A. (2022). Technologies of political manipulation in the era of post-truth (on the example of the confrontation between the USA and the Russian Federation). International collection of the student works on Jurisprudence. Tuculart Student Scientific, 1 (1), 41-56. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-04 -------- Author's Certificate

Abstract:

Manipulation in modern society is one of the fundamental mechanisms of confrontation between countries. Through consideration of this issue on historical facts, it can be concluded that this article reveals the technologies of political manipulation in the post-truth era (on the example of the confrontation between the United States and the Russian Federation) through the study of theoretical and methodological aspects and consideration of post-truth as a tool for constructing and modifying political reality, leaving to manipulation through the post-truth tool. The object in this study is post-truth as a form of influence on the consciousness of citizens and its formation in modern political discourse, while the subject: Technologies and methods of political manipulation of consciousness in modern discourse (the era of post-truth). In study, the author solves following tasks as to define the basic concepts that designate the post-truth era and distinguish it from others, identify the main methods, technologies of political manipulation in the era of post-truth, identify the features of political interaction in the era of post-truth, determine the degree of development of this phenomenon in world politics, using the example of the information confrontation between the Russian Federation and the United States of America, and also, determine the degree of effectiveness of the influence of post-truth technologies on modern political processes.

Keywords:

manipulation, post-trapping, confrontation, technology, Russia, USA.

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Korsakov, D.V. (2022). Project management for the implementation of lean manufacturing at an industrial enterprise. International collection of the student works on Jurisprudence. Tuculart Student Scientific, 1 (1), 29-40. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-03 -------- Author's Certificate

Abstract:

The study subject is the implementation of lean manufacturing using project management technology. The purpose is to substantiate the possibility of using tools and methods of lean production in industrial enterprises. General scientific research methods of external and participant observation, statistical methods, questionnaire survey, elements of process modeling were used. The results showed that the spread of lean production methods in industrial enterprises should be carried out as a project activity, initiating and implementing lean production projects in different structural divisions, on processes of different levels. This requires training in the basics of project management for managers and training in the basics of lean manufacturing for all employees in order to achieve universal inclusion. Shown that even single projects of lean manufacturing bring to the enterprise an increase in efficiency and an increase in labor productivity. The use of certain tools becomes an end in itself, and not a way to solve the identified problems. The participation of people in the implementation of lean manufacturing projects is not always conscious and highly motivated, which hinders the growth of involvement. Insufficient experience in independent implementation of projects in general slows down the implementation of lean manufacturing projects. As a result of the study, the authors show the effectiveness of lean production projects, identify problems specific to industrial enterprises, and identify some areas of activity that contribute to improving operational efficiency.

Keywords:

labour productivity, project management, operational efficiency, loss reduction, tools and methods, value, process approach.

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Kolmakova, A.S. (2022). Budget analysis of the City of Nizhny Novgorod. International collection of the student works on Jurisprudence. Tuculart Student Scientific, 1 (1), 19-28. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-02 -------- Author's Certificate

Abstract:

The relevance of the work is very significant. It is because the activities, which realised to increase the level of budget information openness and the local governments’ activities transparency involved in the preparation, execution of the city budget and budget reporting, allows us to get feedback from citizens who are interested in the development of municipal finance and create conditions for public control of municipal financial management. The study purpose is to consider the execution of the federation subject’s budget on the example of the City of Nizhny Novgorod. The methodological basis of the study is statistical reports on the Nizhny Novgorod budget execution. The logical, dialectical, comparative legal method was used in the study. Other general logical methods were also used, such as analysis and synthesis, abstraction and generalization, deduction and induction, analogy. The practical significance of the work lies in the fact that the results obtained during the study can be used to solve various issues of the legitimate use of financial legislation.

Keywords:

Nizhny Novgorod, budget execution, municipal budget, budget parameters, city budget expenditure structure.

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Azatian, M.V., Bugayenko, D.I. (2022). Features of Moscow budget execution for 2020-2021. International collection of the student works on Jurisprudence. Tuculart Student Scientific, 1 (1), 7-18. Ostrava: Tuculart Edition.

DOI: 10.47451/tss2022-01-01 -------- Author's Certificate 1 -------- Author's Certificate 2

Abstract:

Moscow is one of the largest cities in Europe. The study of its budget, the transformation of budget planning and execution, the characteristics of individual budget sections is an urgent topic for many economists and lawyers working in international statistics especially during the COVID-19 pandemic. The study purpose is to analyze the implementation of the Moscow budget for 2020-2021. Legislative, regulatory documents, like statistical data of the Rosstat were used to achieve the purpose of the study and to solve the tasks set. From the analysis of the indicators of 2020 and 2021, like summary data for the last ten years, it is clear there is a tendency to increase both budget revenues and their expenditures every year. It is due to the unconditional growth of the tax base because it previously learnt that tax revenues are the most significant for the subject and the need to renovate its urban space. Mainly renovation and development are expressed in the transport links’ construction of transport financing of housing programs.

Keywords:

Moscow budget, budget execution, municipal budget, Moscow, covid pandemic.

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