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Integration of e-Government Bases as a Means for Ensuring Economic (Tax) and Information Security 电子政务基地一体化是保障经济(税收)和信息安全的手段
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).38
B. Seitov, M. S. Zarkenov, N. Zhempiissov, Oleg B. Khussainov, D. Utepov
In this article, on the basis of an integrated approach, a comparative legal method of cognition, it is proposed to integrate the bases of electronic governments to improve measures to effectively counter economic crime and ensure economic security. Given the global progress in dynamically developing market and civil property relations, in the context of the digitalisation of the economy, the methods of committing many crimes are evolving, their qualitative characteristics and methods of commission are changing. According to the authors, the information model of the integration of electronic systems of tax and other state bodies into a single electronic system will successfully prevent and combat crimes in the field of IT-technologies at the initial stage of using information systems. In the future, the integration of electronic ‘Governments for citizens’ of different countries available for use by citizens and organisations in the field of taxes, public procurement, etc. into a single system will significantly increase information and economic security at the global level.
本文在综合方法、比较法的认知方法的基础上,提出整合电子政务的基础,完善有效打击经济犯罪、保障经济安全的措施。鉴于全球在动态发展的市场和民事财产关系方面取得的进展,在经济数字化的背景下,许多犯罪的实施方法正在发生变化,其定性特征和实施方法也在发生变化。根据作者的说法,将税务和其他国家机构的电子系统集成到一个单一的电子系统中的信息模型将在使用信息系统的初始阶段成功地预防和打击信息技术领域的犯罪。将来,将不同国家的电子“公民政府”整合到一个单一的系统中,供公民和组织在税收、公共采购等领域使用,将大大提高全球层面的信息和经济安全。
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引用次数: 0
Using e-Services in Slovak Criminal Proceedings 在斯洛伐克刑事诉讼中使用电子服务
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).23
J. Klátik, A. Vaško
This paper provides an overview of the development of electronic justice services. Approximately € 112 million has been invested in information and communication technologies in the judiciary over the past five years, mainly from EU funds. These investments bring significant progress in speeding up and streamlining the judicial system in the Slovak Republic. This work was supported by the Slovak Research and Development Agency under the contract No. APVV-15-0437.
本文概述了电子司法服务的发展概况。在过去五年中,大约有1.12亿欧元投资于司法部门的信息和通信技术,主要来自欧盟基金。这些投资在加快和精简斯洛伐克共和国的司法制度方面取得了重大进展。这项工作是由斯洛伐克研究和发展署根据第7号合同支助的。apvv - 15 - 0437。
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引用次数: 0
Prospective Directions of e-Commerce Development 电子商务发展的未来方向
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.4(50).30
D. K. Popenkova, A. Nikishin
Despite the experience of the e-commerce development for several decades, this form of trade organization is still prospective and has high potential for its further development. E-commerce is undergoing some changes in the modern conditions, the most important of them being an increase in the share of orders with a decrease in the average check and the development of new forms of e-commerce. A comprehensive analysis of the development of e-commerce in the modern conditions is provided in the article, the main trends are identified, and the important role of integrated forms in the field of business organization in the digital environment, in particular, marketplaces, is demonstrated. The obtained results allowed to identify the main directions of the development of distance selling using digital technologies in the modern conditions.
尽管经历了几十年的电子商务发展,但这种贸易组织形式仍然具有前瞻性和进一步发展的潜力。电子商务在现代条件下正在发生一些变化,其中最主要的变化是订单份额的增加和平均支票的减少以及电子商务新形式的发展。本文对电子商务在现代条件下的发展进行了全面的分析,确定了电子商务的主要趋势,并论证了在数字环境下,集成形式在商业组织领域,特别是市场中的重要作用。研究结果表明,在现代条件下,利用数字技术进行远程销售的主要发展方向。
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引用次数: 5
Startups Creation and Development in China 中国的创业与发展
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).15
A. Larionov, E. Avdokushin, G. I. Ratz
The reform of the economic system in China initiated under the leadership of Deng Xiaoping in the late 70s of the 20th century included as the main components and mechanisms the gradual and consistent elimination of the state’s status of a monopoly economic entity. The economic reform was aimed at, first, the de-collectivization of the agricultural sector, the gradual implementation of individual and private forms of ownership, private economy management, and the transition from an administrative-command model of economic management to the use of commodity-money, and then market methods of economy management at the determining and directing role of the state. An open-door policy and foreign economy, as well as the use of the global economy mechanisms and potential, have become the most important components of economic reform and the entire development model of the Chinese economy.
经济改革的目标是,首先,农业部门的去集体化,逐步实施个人和私人所有制形式,私人经济管理,从行政命令经济管理模式过渡到使用商品货币,然后是市场经济管理方式,由国家决定和指导作用。开放政策和对外经济,以及利用全球经济机制和潜力,已成为经济改革和整个中国经济发展模式的最重要组成部分。
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引用次数: 1
Narkoba and Security Threats in Indonesia: Regional Responsiveness Index and Eradication Policies 印尼的Narkoba和安全威胁:区域响应指数和根除政策
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).17
Clark Muradi, Leo Agustino, Idil Akbar, Firman Manan
This article aims to explain how the drug phenomenon with all its developments that occur in Indonesia, threats that arise against security, its impact and how efforts in overcoming it. The article is based on the results of a national survey of the city index for responding to drug threats in 173 districts and cities that have BNN representatives. Through quantitative methods with statistical calculations Index Kota Tanggap Ancaman Narkoba was divided into two categories of analysis units: family analysis unit and non-family analysis unit. The Index value obtained was transformed into categories that represent the level of responsiveness to the threat of narcotics. The results of the majority of regions in Indonesia are still not good responsiveness to the threat of drugs. Index values for all variables (family, institutional, territorial, community and legal resilience) are still below 40, except for family resilience at 64.84. These values also serve as indicators for developing integral policies so that prevention and abuse of drugs can be carried out.
本文旨在解释毒品现象及其在印度尼西亚发生的所有发展,对安全产生的威胁,其影响以及如何克服它的努力。这篇文章是基于对173个有BNN代表的地区和城市应对毒品威胁的城市指数的全国调查结果。通过统计计算的定量方法,将Kota Tanggap Ancaman Narkoba指数分为两类分析单元:家族分析单元和非家族分析单元。所获得的指数值被转换成代表对麻醉品威胁的反应程度的类别。印度尼西亚大多数地区的结果仍然是没有很好地应对毒品威胁。所有变量(家庭、机构、领土、社区和法律弹性)的指数值仍然低于40,只有家庭弹性为64.84。这些价值观也可作为制定综合政策的指标,以便进行预防和滥用药物工作。
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引用次数: 0
Performance Audit of the Use of Budget Funds Aimed at the Development of the Agricultural Sector of Kazakhstan 用于哈萨克斯坦农业部门发展的预算资金使用情况审计
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).04
L. Beisenova, S. Spatayeva, A. Shakharova
The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of the development of the audit of the distribution of budget allocations in other countries is given. The formulations of the performance audit of the use of budget allocations adopted in various state systems are sequentially considered. The article provides a detailed analysis of the performance audit of the state programs implementation in the field of agriculture. The current state programs are assessed in relation to targeted budget allocations and established financial irregularities, and it is clearly demonstrated that the performance audit occupies an appropriate place in the system of state and local financial control in Kazakhstan. Prospects for research in this direction are determined by the possibility of developing clear criteria for assessing the effectiveness of the use of budget funds that are directed to the development of the agricultural industry and other economic sectors of Kazakhstan. Fundamental criteria are being developed to compare the effectiveness of targeted budget allocations in Kazakhstan, in comparison with other states. The applied value of the research in this direction is determined by: identification of the mandatory criteria for evaluating the performance audit in this direction, determination of the influence degree of the targeted use of budget funds for the further fully-fledged development of the agro-industrial complex of Kazakhstan and other regions as a whole. It is also important to identify the main shortcomings of the agrarian policy of Kazakhstan in comparison with other states and to identify the main opportunities to overcome this problem through the competent spending of budget funds.
对旨在发展哈萨克斯坦农业部门的预算资金使用情况的审计问题进行了调查。审议中的问题之所以具有相关性,是因为对预算资金使用情况的这种执行情况审计对哈萨克斯坦农业和涉农工业部门随后发生的所有进程产生了重大影响。正确执行审计有助于增加责任、透明度以及对负责执行审计的政府机构的活动的问责制。对其他国家预算拨款分配审计的发展情况作了比较分析。按顺序考虑各州系统采用的预算拨款使用的绩效审计方式。本文对农业领域国家计划实施的绩效审计进行了详细的分析。目前的国家计划是根据目标预算分配和既定的财务违规行为进行评估的,这清楚地表明,绩效审计在哈萨克斯坦的国家和地方财政控制系统中占有适当的地位。这方面的研究前景取决于是否有可能制定明确的标准,以评估用于发展哈萨克斯坦农业和其他经济部门的预算资金的使用效果。正在制定基本标准,以便与其他国家比较哈萨克斯坦定向预算拨款的有效性。该方向研究的应用价值取决于:确定评估该方向绩效审计的强制性标准,确定有针对性地使用预算资金对哈萨克斯坦和其他地区进一步全面发展的影响程度。同样重要的是,与其他国家相比,确定哈萨克斯坦土地政策的主要缺点,并确定通过合理使用预算资金来克服这一问题的主要机会。
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引用次数: 1
Building Strategic Planning Models Based on Digital Technology in the Sharia Capital Market 基于数字技术的伊斯兰资本市场战略规划模型构建
Pub Date : 2020-06-15 DOI: 10.14505/jarle.v11.3(49).06
B. Basrowi, P. Utami
Digital technology is able to give a new face to the development of the capital market industry in Indonesia. Licensing process, wider reach and ease in transactions (financial technology) become faster, more efficient, cheaper, and transparent. However, the development of digital or scripless systems is still constrained by various factors. The purpose of this study is to try to dig deeper into the basic concepts of digital planning for issuers in the list of Islamic securities. A development model based on the results of the literature review is expected to contribute to the acceleration of digital technology in the capital market. The results of the study suggest that it is important for digital planning so that organizations have planning standards with special characteristics to create a 'positioning' that is in accordance with Islamic principles. The novelty in this research is that social cognitive theory and technology adoption can also be applied to sharia-based digital planners in the capital market. Sharia-based digital technology will have a positive impact on the empowerment of issuers, prospective issuers, and investors in the list of sharia securities.
数字技术能够给印尼资本市场行业的发展带来新的面貌。许可程序、更广泛的覆盖面和交易的便利性(金融技术)变得更快、更有效、更便宜和更透明。然而,数字化或无纸化系统的发展仍然受到各种因素的制约。本研究的目的是试图深入挖掘伊斯兰证券发行名单中发行人数字规划的基本概念。基于文献综述结果的发展模型有望为资本市场的数字技术加速做出贡献。研究结果表明,对于数字规划来说,重要的是组织要有具有特殊特征的规划标准,以创建符合伊斯兰原则的“定位”。本研究的新颖之处在于,社会认知理论和技术采用也可以应用于资本市场上基于伊斯兰教的数字规划师。基于伊斯兰教法的数字技术将对伊斯兰教法证券名单中的发行人,潜在发行人和投资者的赋权产生积极影响。
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引用次数: 20
Application of Administrative and Financial and Legal Responsibility for Budget Offenses under the Laws of Ukraine and Other Countries of Eastern Europe 乌克兰和其他东欧国家法律中预算犯罪行政、财政和法律责任的适用
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).20
Yuriy S. Nazar, T.Ya. Nazar, I. Prots, D. Yosyfovych, O. Ilyushyk
The relevance of this paper is determined by both the need for appropriate scientific support to counter violations of budget legislation that have recently become quite common in Eastern Europe, and the advisability of using positive enforcement experience in Ukraine, Poland and Slovakia in this process. The purpose of the paper is to study the application of measures of administrative and financial responsibility for budget offenses under the laws of Ukraine, Poland and Slovakia in order to identify common and distinctive features of the legal regulation of this application and provide recommendations on the implementation of positive experience in the national legislation of each country. The methodological basis of the study is a set of general scientific and special scientific methods and techniques of scientific knowledge that provide an integrated approach to the analysis of financial, legal and administrative aspects of responsibility for budget offenses under the laws of Ukraine, Poland and Slovakia. It seems advisable to borrow for Ukraine and Slovakia the experience of legal regulation of budget-delictual relations in Poland by adopting a single legislative act that would regulate the grounds and procedure for applying measures of financial and legal responsibility in the budget sphere, and for Poland and Slovakia the experience of Ukraine in differentiation would be interesting responsibility of officials who committed violations of budget legislation (administrative responsibility) and legal entities (administrators or recipients of budget funds) on whose behalf the officials acted (financial and legal liability). The materials in this article may be useful for scientists conducting research on budget-delictual relations, scientific and pedagogical workers during the teaching of the disciplines of ‘Financial Law’, ‘Budget Law’, as well as for representatives of law-making entities in the process of improving budget and administrative legislation.
本文的相关性取决于两方面,一是需要适当的科学支持来打击最近在东欧相当普遍的违反预算立法的行为,二是在这一过程中使用乌克兰、波兰和斯洛伐克的积极执法经验是可取的。本文的目的是研究乌克兰、波兰和斯洛伐克法律下对预算犯罪的行政和财政责任措施的适用情况,以便确定这种适用的法律规定的共同和独特特点,并就在每个国家的国家立法中实施积极经验提出建议。这项研究的方法论基础是一套一般科学和特殊科学方法和科学知识技术,这些方法和技术为分析乌克兰、波兰和斯洛伐克法律下预算违法责任的财政、法律和行政方面提供了综合办法。似乎可取的做法是为乌克兰和斯洛伐克借鉴波兰对预算- -法律关系进行法律管制的经验,通过一项单一的立法法案,规定在预算领域适用财政和法律责任措施的理由和程序。对波兰和斯洛伐克来说,乌克兰在区别对待方面的经验将是违反预算立法的官员的责任(行政责任)和官员代表其行事的法律实体(预算资金的管理者或接受者)的责任(财政和法律责任)。本文所提供的材料,对于从事预算与行政关系研究的科学工作者、从事“财政法”、“预算法”等学科教学的科学工作者和教育工作者,以及正在完善预算和行政立法的立法单位代表,都有一定的参考价值。
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引用次数: 3
Integration of Company Development Management Practices Based on Project Management 基于项目管理的公司发展管理实践整合
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).05
Talgat Bolatzhanuly, G. Rakhimzhanova, Azhar K. Beisenbayeva, Ainur U. Abdimoldayeva, Omirzhan K. Shaimanov
Project management as a management system at the enterprise allows to provide strategic development within the framework of approved documents that determine the possibility of increasing entrepreneurial activity at an enterprise. This provision is based on the development of an operational management system, a balanced scorecard, and a vision of industry prospects. In this regard, it becomes relevant to search for possible ways to develop a company and build a system of relationships with contractors. The novelty of the study is determined by the provision that the development of a company should be focused on building long-term relationships with contractors. The authors show that relations should be built on the basis of the project form of cooperation. The article reveals a model for building project management within an organization that seeks to create an innovative environment. The parametric characteristics of the model, its expression in the operating activities of the company and the possibilities of its scaling are presented. The practical significance of the study is determined by the necessity to introduce indicators into the management process that can not only model development over a long period, but also those that can mitigate the negative consequences of crisis phenomena. The use of the model for the formation of an equilibrium forecasting system at the enterprise is proposed.
项目管理作为企业的一种管理系统,允许在核定文件的框架内提供战略发展,这些文件确定了企业增加企业活动的可能性。这项规定是基于业务管理系统的发展、平衡计分卡和对行业前景的展望。在这方面,寻找发展公司和建立与承包商关系系统的可能方法是相关的。这项研究的新颖之处在于,公司的发展应侧重于与承包商建立长期关系。作者认为,应在项目合作形式的基础上建立关系。本文揭示了在寻求创造创新环境的组织中构建项目管理的模型。提出了该模型的参数化特征、在企业经营活动中的表现形式及其扩展的可能性。这项研究的实际意义在于,有必要在管理过程中引入指标,这些指标不仅可以模拟长期发展,而且可以减轻危机现象的负面后果。提出了利用该模型构建企业均衡预测系统的方法。
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引用次数: 0
Access to Justice: Ukraine and Europe 诉诸司法:乌克兰和欧洲
Pub Date : 2020-06-15 DOI: 10.14505//jarle.v11.4(50).06
T. Brezina, N. Bortnyk, I. Khomyshyn
The paper examines the right of access to justice through the lens of domestic and European experience. The purpose of the study is to improve the theoretical and legal provisions of the content of the right of access to justice based on European experience, the formation of its modern concept, including the construction of proposals for defining this concept in the domestic doctrine of the judiciary. The methodological basis of the study comprises a set of methods that have been comprehensively used to achieve the purposes of this paper: the study of the legal nature of the right of access to justice, the establishment of its structural elements, the formulation of conclusions and proposals for the implementation of European Court of Human Rights standards in Ukrainian legislation was carried out with the use of system-structural and Aristotelian methods. It is noted that the access to justice is the availability, legal consolidation, and direct functioning of guarantees stipulated by law, which allow everyone to freely exercise their right to judicial protection and restoration of the violated right. It is concluded that the right to judicial protection cannot be exercised without a mechanism of access to justice and legal regulation. Ukraine, as a full subject of international law, must guarantee, based on universal standards, the personal right of every individual to free access to justice. However, identification of the social nature of the right of access to justice, for any state, including Ukraine, means an assertion of a fairly wide margin of appreciation both upon specifying forms of support for citizens to exercise the right, and upon determining the categories of citizens who need such support. This obliges the legislator to respect the constitutional principles of justice, equality, proportionality, as well as stability and guarantee of human and civil rights in Ukraine.
本文通过国内和欧洲的经验考察了诉诸司法的权利。研究的目的是在借鉴欧洲经验的基础上,完善对司法救助权内容的理论和法律规定,形成其现代概念,包括在国内司法学说中构建对这一概念的界定建议。该研究的方法论基础包括一套全面用于实现本文目的的方法:利用系统结构和亚里士多德方法,研究了诉诸司法的权利的法律性质,确立了其结构要素,制定了在乌克兰立法中执行欧洲人权法院标准的结论和建议。委员会指出,诉诸司法是法律规定的保障的提供、法律巩固和直接发挥作用,使每个人都能自由行使其获得司法保护和恢复被侵犯权利的权利。结论是,如果没有诉诸司法和法律规制的机制,就无法行使司法保护权。乌克兰作为国际法的完全主体,必须根据普遍标准保障每个人自由诉诸司法的个人权利。然而,对包括乌克兰在内的任何国家来说,确定诉诸司法的权利的社会性质,意味着在明确支持公民行使权利的形式,以及在确定需要这种支持的公民类别时,都主张有相当大的赞赏幅度。这使立法者有义务尊重乌克兰境内正义、平等、相称性以及稳定和保障人权和公民权利的宪法原则。
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引用次数: 0
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Journal of Advanced Research in Law and Economics
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