Surgut State University Journal最新文献

{"title":"QUALIFICATION ISSUES OF ROAD TRAFFIC AND VEHICLE OPERATION OFFENCES","authors":"Л. В. Пинчук","doi":"10.35266/2312-3419-2023-3-134-141","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-3-134-141","url":null,"abstract":"The article is devoted to the issues of qualification of road traffic and vehicle operation offences. The author substantiates that an analysis of judicial practice in such category of crim-inal cases in terms of understanding the reasons for acquittals pronounced by the court determines the issues of classification of road traffic and vehicle operation offences. The author generalizes new evidence on the topic in question, such as data from official judicial statistics from 2018 to 2022, cases from court practice since 2018, and studies of Russian authors since 2014. The author analyzes the available points of view in the literature as well as materials of judicial practice, identifies law enforcement issues arising in the qualification, and establishes proposals for a law executor for each identified issue.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135104676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"GREEN BANKING AND CLIMATE AGENDA IN THE OPERATION OF FINANCIAL SECTOR","authors":"О. Г. Аркадьева, К. С. Трофимова","doi":"10.35266/2312-3419-2023-3-6-18","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-3-6-18","url":null,"abstract":"The study aims to estimate the compliance of the Russian Federation’s financial sector with the climate agenda. The objectives are the following: analyzing the features of a current stage in the imple-mentation of sustainable development principles into banking operation according to the global agenda; em-phasizing the features of the implementation of the Environmental, Social, and Governance principles in the financial sector; compiling methodical guidelines for improvement of Environmental, Social, and Governance rating. The subject of the study is the process of integrating Environmental, Social, and Governance principles into the financial sector. The object of the study is the relevance of the climate agenda and sustainable devel-opment in the financial sector of the Russian Federation. Research methods included general scientific methods of analysis and synthesis, induction and deduc-tion. Comparative analysis of the results of foreign and Russian studies on issues of modern approaches to the evaluation of borrowers’ creditability in general as well as compiling Environmental, Social, and Governance ratings in particular was used as the main applied method. The findings highlight the need to enhance the criterion aspects of the methodologies utilized in each of the principles (social, governmental, and environmental) in accordance with the distinctiveness of the Rus-sian economy and its current stage of operation. Identifying disadvantages and directions for improvement of Environment, Social, and Governance ratings will allow achieving global goals to reduce carbon dioxide emis-sions and for developing new energy sources.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135051513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONTROVERSIAL ASPECTS OF ELECTORAL SYSTEM ON THE EXAMPLE OF THE LEGISLATIVE AUTHORITIES OF THE TYUMEN OBLAST","authors":"С. В. Романчук, Р. Л. В. Безуглый","doi":"10.35266/2312-3419-2023-3-142-148","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-3-142-148","url":null,"abstract":"The subject of the article is a comparative analysis of the Russian electoral system’s features currently employed in the Russian regional and municipal elections and the predominantly majoritarian electoral system. At the same time, in our opinion, the domestic practice of the majority electoral system cannot be reduced to describing its advantages, such as effectiveness, objectivity, and the ability to hold elections in a single round. The issue is relevant since the Russian electoral system at the level of the subjects of the Russian Federation is unique, with no similar systems in foreign practice. In addition, there are only a few studies devoted to the issue in question, mainly due to the insufficient generalization of empir-ical data. Moreover, data on two-stage elections conducted in Russia via the website of the Central Election Commission of the Russian Federation in the section “Elections, referendums, and other forms of direct expression of will” is not published. The article considers the effect of legislative changes and decisions of the Constitutional Court of the Russian Federation on the electoral process. The interrelation between the electoral system and features of the current political regime in Russia is identified. According to the authors’ scientific hypothesis, the existing electoral systems mainly support the existing nature of the hybrid political regime. The authors’ idea of the existing nature of the hybrid political regime is tested on the example of members of representative assemblies of three subjects of the Russian Federation, with a conclu-sion provided. Electoral democracy represents such a state when political competition is manageable and the electoral system is favorable for the dominant position of the party in power. The combination of democratic institutes in Russia today has allowed for the formation of the majority of parties in power in the legislative authorities of the subjects of the Russian Federation. In conclusion, the study suggests using an ideal model of the electoral system according to the Russian setting.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135106189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)","authors":"Н. З. Зотиков","doi":"10.35266/2312-3419-2023-1-19-29","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-1-19-29","url":null,"abstract":"The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “Tax on the individuals’ income” of the Tax Code of the Russian Federation, a schedule form of income tax came in force: an appropriate tax rate applies to various types of income, and a flat scale of taxation with tax deductions is used for wages. Since January 1, 2010, a single social tax has been replaced with insurance premiums, which are assessed at a higher rate than that of the single social tax (using regression for pension insurance contributions). The study aims to analyze the dynamics of the population’s monetary incomes, the tax role on an individual’s income in the revenues of the consolidated budgets of the subjects of the Russian Federation, and the insurance contributions in the Pension Fund income (the Social Fund of Russia since 2023). It is determined that flat scale taxation has led to a weakening of the regulatory and incentive-based function of the tax and a sharp differentiation of the population by income level. The replacement of the single social tax with insurance contributions did not solve the problem of pension provision, low wages result in low pension payments. The article substantiates the need for introducing an effective progressive scale in order to calculate taxes on the income of individuals, and to revise the regressive scale in the assessment of insurance contributions.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127698423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TRENDS IN DEVELOPING CONTENT MARKETING STRATEGIES IN B2B COMPANIES","authors":"Л. С. Драганчук","doi":"10.35266/2312-3419-2023-2-20-30","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-2-20-30","url":null,"abstract":"The article discusses issues related to increasing the role of content marketing strategies in building the competitive power of B2B companies. The author analyzed the approaches to determine the definition of content marketing and strategies of content marketing; focused on the drawbacks of academic research on these terms; proposed his own definitions of content marketing and content marketing strategies; and considered the advantages and disadvantages of applying content marketing strategies. To detect trends in building content marketing strategies, a comparative analysis of their application by Russian (Siberian region) and North American enterprises working with the B2B market was conducted. The study revealed that enterprises in the Siberian region are less advanced in content marketing, and most of them do not build content marketing strategies. The similarity in goals for implementing content marketing strategies by the Russian companies in the Siberian region and by the North American companies was identified. However, Russian companies rarely register and discuss any content marketing strategies. The results obtained may be useful when substantiating the choice of strategic decisions in the company’s communication with customers and for other strategic management issues.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126262936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PEDAGOGICAL SYNCRETISM AS A PHENOMENON OF AND DEVELOPING FACTOR FOR AN INTELLECTUAL CAPITAL IN THE POST-INDUSTRIAL ERA","authors":"Д. Ш. Хомитов, Б. М. Бабаджанов","doi":"10.35266/2312-3419-2023-2-72-83","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-2-72-83","url":null,"abstract":"The study aims to analyze the prospects of contemporary education in the digital era. The requirements of the international labor market are becoming more information-oriented, implying a frequent usage of methodologies from the mathematical and engineering sciences. The introduction and implementation of these methods into various studies and the entire professional activities of specialists provide for the re-evaluation of many education concepts in preparing future specialists in numerous fields. This issue is likely to arise in the near future. Therefore, it is addressed through the prism of pedagogical syncretism, which implies the creation of a comfortable environment for the education and training of students in order to build the intellectual capital of any state in the future.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128894928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ONSHORING OF FOREIGN IT COMPANIES IN THE RUSSIAN FEDERATION: CERTAIN LEGAL ISSUES","authors":"Н. А. Усольцева","doi":"10.35266/2312-3419-2023-1-98-104","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-1-98-104","url":null,"abstract":"The subject of the article is the institution of onshoring of foreign IT companies that is adopted by law in the Russian Federation. The study aims to identify the conditions for forced onshoring of foreign IT companies, coercion measures, and application features. Legislative models of onshoring are analyzed, as are the possibilities of digital residency. The study assesses an implemented model of onshoring, determines the conditions of its application and coercion measures, and identifies potential risks and threats associated with the onshoring of foreign IT companies. Current issues of voluntary and forced onshoring, objectives solved through the institution of onshoring, and possibilities of applying such and similar tools in the Russian Federation are studied. The necessity to develop legal regulations providing full execution of the onshore law is substantiated.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128053519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYZING THE DEVELOPMENT OF THE THEORETICAL ASPECTS OF THE ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PRINCIPLES IN THE BANKING SECTOR","authors":"Е. В. Долгов","doi":"10.35266/2312-3419-2023-1-5-12","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-1-5-12","url":null,"abstract":"The article analyzes theoretical aspects of the sustainable development implementation. As part of the study, foreign and domestic practice in implementing the Environmental, Social, and Governance principles in the banking sector, as well as documents regulating this process, were studied. Legal acts that regulate the implementation of the sustainable development concept were found to be theoretically insufficient and to be based on generally accepted documents that are advisory in nature. The main Environmental, Social, and Governance terms were analyzed as well, which resulted in the conclusion that the terms lack scientific validity and there is no division by areas of activity where these can be implemented. Thus, the theoretical basis of the issue requires improvement. The results obtained during the study can be used to further develop theoretical and empirical ideas for implementing the Environmental, Social, and Governance principles.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"88 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113991920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TO THE ISSUE OF POSSIBILITY TO DIFFERENTIATE SPECIAL PRINCIPLES OF THE CORRECTIVE LABOR INSTITUTION","authors":"Е. В. Кашкина","doi":"10.35266/2312-3419-2023-2-99-104","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-2-99-104","url":null,"abstract":"The article studies special principles that identify the features of an interdisciplinary corrective labor institution. These principles are even more important today as there are unresolved issues that postpone the progress of the institution and instill challenges in law enforcement practice. Based on the analysis of legislation and corrective labor practices, the authors differentiate four types of special principles. The study considers their content according to the key point of the prescribed penalty, as well as the development of basic factors determining the obligatory criteria for a convict’s behavior correction. The study’s findings can serve as a foundation for further research on the institution’s special principles.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"2 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123733012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CRIMINAL COMPLICITY: A SYSTEMATIC ANALYSIS","authors":"П. Л. Сурихин, Л. А. Попова","doi":"10.35266/2312-3419-2023-2-118-126","DOIUrl":"https://doi.org/10.35266/2312-3419-2023-2-118-126","url":null,"abstract":"The criminal complicity classification is still an issue. Despite the large number of studies on the topic, some issues remain unresolved. In the study, the complicity institution was analyzed in accordance with the systemic approach, which allowed for the substantiation of existing controversies as well as the proposal of solutions.","PeriodicalId":125920,"journal":{"name":"Surgut State University Journal","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123191572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}