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The Russian practice of control activities requires the formation of a modern concept of analyzing the effectiveness of the state (municipal) property use. The purpose of the article is to develop specific methods of property valuation. The authors practice methods of the empirical research, comparative and statistical research, synthesis of theoretical and practical material. Methods of grouping and classification have been used in the processing and systematization of information. The paper describes new approaches to the system of private and consolidated indicators of the efficiency of the asset management, taking into account the specifics of the public sector. Also, there are outlined the processes that ensure the achievement of the target indicators and maximization of the assessment of the property use. Utilization of the indicators system is going to form conclusions about the degree of a property use for making timely management decisions.

Конкурсную массу супруга-должника составляет все имущество, принадлежащее ему на праве как индивидуальной, так и совместной собственности, в том числе неисполненные имущественные обязательства. Состав имущества супругов определяется по правилам семейного законодательства с учетом правовой регламентации отдельных видов имущества, что требует особого вниманияпри формировании конкурсной массы супруга-должника. В конкурсную массу может включатьсяимущество гражданина, составляющее его долю в общем имуществе, на которое может быть обращено взыскание в соответствии с гражданским законодательством, семейным законодательством.Семейные отношения строятся по принципу общности, что влияет на реализацию законодательствао банкротстве. Для обращения взыскания на долю супруга-должника необходимо выделить долю супруга-должника из общего имущества, тогда как закон о банкротстве допускает реализацию общегоимущества с последующей выплатой денежных средств супругу должника.

The present paper aims to study the nature of taxation principles in Russia and analyze how they are structured and outlined in the legislation. The research is based on general scientific research methods, such as the comparative method and the method of system analysis. The study provides a comparative analysis of the views of Russian and foreign scientists regarding the system of taxation principles and the provisions of the current legislation in the field of taxes. The results of the paper offer that a significant amount of research has been devoted to the problem of the essential reflection of taxation principles but it has not been sufficiently developed and updated. The author argues the need to consolidate the principles of taxation in the current legislation by introducing a special chapter in the Tax Code of the Russian Federation, justifies the need for a fair formation of a system of taxation principles in theoretical and practical aspects. The types and structure of taxation principles in the modern world are proposed. A special chapter has been developed, which the author suggests introducing into the Tax Code of the Russian Federation. The author concluded that in order to reflect the basic principles of taxation in the current tax legislation, it is necessary to introduce the proposed changes.

In the conditions of integration of national standards of accounting into International Financial Reporting Standards objective need of reforming of the Russian rules of conducting accounting appears. In this regard the project «The federal standard of accounting 25/2018 «Rent accounting» which is subject of the analysis of this article was developed. Besides, the author considered the main features and innovations of this Standard both from the lessor, and from the tenant and also estimated results concerning application of the new standard are formulated.

In article questions and insurance problems from the economic point of view, country safety with minimization of insurance risks and ensuring property and insurance interests of objects and subjects of insurance are considered and analyzed.

All inventions of mankind, from primitive tools to modern sophisticated technologies demonstrate the need of their creators for a figurative understanding of the spiritual world and visual display of abstract concepts generated by consciousness. This is evidenced by the ancient tamga signs carved in stone. Today we can quite consider tamga signs as works of ancient art, despite their primary functional purpose associated with a symbolic impact on nature. Even in the era of antiquity, the theory proposed by Aristotle substantiated that art is born from imitation of nature. The aim of this article is to determine the sacred meanings of the ancient generic signs of Mangistau, and the functional features of the sacred space. Most of them have survived in the form of petroglyphs and tamga signs carved on tombstones, sandyktas, sarcophagi of antiquity in the Middle Ages, as well as on the walls of saganatams and domed mausoleums of a later period. There are also preserved tamgas, carved on large boulders and rocks. In the course of the research, the symbolic meanings of the ancient Oguz tamga signs of Mangystau were substantiated through conceptual and semantic analyses. A comparative analysis of information from a number of scientific studies about ancient symbols has been carried out.--As a result of the study, an assumption was made about the following issues: existence in nature of generic signs of conceptual meanings; the sacraments of life; the universe; belonging, generic markings; state symbols; pilgrimage presences and the location of burial.--Все изобретения человечества, начиная с примитивных орудий труда до современных сложнейших технологий, демонстрируют потребность их создателей к образному осмыслению духовного мира и визуальному отображению абстрактных понятий, порожденных сознанием. Об этом свидетельствуют и высеченные на камне древние тамговые знаки.--Сегодня мы вполне можем рассматривать эти знаки как произведения древнего искусства, несмотря на их первичное функциональное предназначение, связанное с символическим воздействием на природу. Еще в эпоху античности предложенная Аристотелем теория утверждала, что искусство рождается из подражания природе.--Цель данной статьи - определение сакральных значений древних родовых знаков Мангистау, и их функциональных особенностей в сакральном пространстве. Основная их часть сохранилась в виде петроглифов и тамговых знаков, высеченных на надгробных плитах, сандыктасах, саркофагах древности и средневековья, а также на стенах саганатамов и купольных мавзолеев более позднего периода. Также сохранились тамги, высеченные на крупных валунах и скалах.--В ходе исследования были обоснованы символические значения древних огузских тамговых знаков Мангистау посредством концептуального и семантического анализов. Проведен сопоставительный анализ сведений ряда научных изысканий о древних символах.--В результате исследования было выдвинуто предположение о существовании в природе родовых знаков концептуальных смыслов о таинствах бытия, мироздания, наряду с информацией о принадлежности, родовой маркировке, государственной символике, паломничестве и месторасположении захоронения. [ABSTRACT FROM AUTHOR]

The idea of the category ‘property’ is diverse and it is studied by economists, philosophers, lawyers, politologists and other experts. It is one of the basic categories in researching economic systems, especially economies being transformed as well as transitional ones. The subject is undoubtedly acute. Property is a category, which is filled by specific terms of different sciences, it is changeable in view of public expediency, economic and political situation and it becomes a key one in economic comparativistic. The goal of the article is to study and compare opinions of Russian and overseas scientists, academic schools and at the same time to investigate archive materials and academic works by present day academics dealing with the topic. The novelty of the article is connected with the multi-sided research of the category ‘property’. Theoretical and methodological foundation of the article was formed by principles of historism, system and comparative analysis, which support investigation of phenomena in their development and can be used with due regard to historical-retrospective and comparative-historical approach to such a phenomenon as property. On the basis of historical-genetic method it is possible to define the substantial content of the phenomenon. The authors also provide definitions of the notion ‘comparativistic’.

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Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Russkaa Starina is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the research is to provide proactive mitigation of safety risk to people and property of the effects of explosions of explosive materials in the Serbian Army based on a large number of relevant collected data. Achieving these research goals requires the use of appropriate methods and techniques for understanding and studying the existing theoretical and practical solutions as well as proposing new solutions in the area of interest. The research includes possibilities to mitigate risk to people and property from the effects of explosive material explosions. These possibilities aim at reducing danger, risk and threat to the population, their property and the environment, as well as at mitigating the consequences of possible emergencies. The following methods have also been discussed: avoidance, retention, reduction, division, transfer and reduction of hazards, risks and threats, where for each method a detailed theoretical explanation is provided with appropriate examples of good practice. The formulated hypothesis is also being proven, with the aim to - with a scientific objectivity towards one's own research results - accept or reject the proposed methods. / На основании данного исследования представлены возможности смягчения угрозы безопасности населения и имущества от взрыва взрывчатых средств. Исследование проведено с целью определения мер по снижению опасности, рисков и угроз длянаселения, имущества и окружающей среды и смягчения последствий чрезвычайных ситуаций. В статье также подробно описаны следующие методы: профилактика, отсрочивание, снижение, распределение, перенос и уменьшение опасности, рисков и угроз, подкрепленные соответствующими практическими примерами. В процессе исследования, автор стремился доказать гипотезу с объективностью научного подхода к результатам собственных трудово применении представленных методов. / Istraživanjem su obuhvaćene mogućnosti za ublažavanje bezbednosne ugroženosti ljudi i imovine od efekata eksplozije eksplozivnih sredstava koje imaju za cilj da smanje opasnost, rizik i pretnju po stanovništvo, njihovu imovinu i životnu sredinu, kao i da ublaže posledice moguće vanredne situacije. Razmotrene su sledeće metode: izbegavanje, zadržavanje, umanjenje, podela, prenos i redukcija opasnosti, rizika i pretnji. Svaka metoda je detaljno teorijski objašnjena, uz adekvatne primere iz prakse. Dokazivana je postavljena hipoteza koja ima za cilj da, prilazeći s naučnom objektivnošću vlastitim rezultatima istraživanja, prihvati ili odbaci predložene metode.

With the help of the international research literature, and the legislative framework of the Russian Federation and the Republic of Armenia in the article reveals the basic concepts and the essence of the real estate market, as well as given the classification of real estate. Thoroughly explains the difference between the concepts of "real estate" and "real property". In the article considered the main elements which includes the structure of the real estate market.

The article analyses the special aspects of custody of the attached property under the Criminal Process Codes of the Russian Federation and Mongolia. It outlines the problem situations and proposes possible ways of solving them.

The article concludes that the property right of the citizen to the ground is the basis of the legal status of the individual in the Russian state. The article concluded that legislative recognition of this change in practice has caused a number of legal issues, among them the necessity of legislative consolidation ratio of federal legislation and the legislation of the subjects of the Russian Federation, adopted on the subjects of joint management, the need to consolidate the legislative principles of the state ownership of land sites on federal property and property of subjects of the Russian Federation.

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

В статье анализируется понятие patrimoine во французском праве. На основе исследования законодательства Франции раскрыты исключения из классической теории патримуана в вещном праве, связанные с появлением новых правовых институтов.

The right of the USA doesn't contain legal definition of the legal entity (corporation), establishing only its main signs. The main thing from them is independence of existence of the legal entity and his participants, allowing it to enter on its own behalf in civillegal relations, both with the third parties, and with participants. Independent existence of the legal entity assumes existence at it a certain organizational structure and the isolated property, and also its ability to act as the claimant or the respondent and to bear independent property responsibility. Work on standardization of the legal acts concerning enterprise corporations in the USA is caused by a divergence, and also the arisen difficulties for the interstate communication, resulting from distinctions in legal systems of states in this sphere. As large corporations in the USA conduct the business activity in the territory of different states, extending it to all federation, they are interested in streamlining and unification of norms of the enterprise right.

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the problems of definition of object of crime committed with application of psychic coercion against the ownership. The author proposes to assign a subgroup object characteristic for the indicated type of crimes. This object includes the relations concerning the distribution and redistribution of material values as well as life, health, freedom, constitutional rights and freedoms of a human being.

The article analyses economic content and marks out specific features of the “property potential of a company” notion. It studies the “company potential” notion and marks out main approaches to its interpretation. It considers views of scientists with respect to the essence of the “company property” notion. It analyses component elements of the company property, specified in accordance with the current legislation. It differentiates types of property by component elements of the law: property owned by a company and property used by a company. It offers an order of identification of property used by a company. It identifies internal and external, with respect to a company, factors that influence property potential. It studies the economic essence of the property potential of a company and offers definitions of this notion.В статье проанализировано экономическое содержание и обозначены особенности понятия имущественного потенциала предприятия. Исследовано понятие «потенциал предприятия» и выделены основные подходы к его трактовке. Рассмотрены взгляды ученых относительно сущности понятия «имущество предприятия». Проанализированы составляющие элементы имущества предприятия, выделенные согласно действующему законодательству. Разграничены типы имущества по составляющим элементам права: имущество, которым владеет предприятие, и имущество, находящееся в пользовании предприятия. Предложен порядок определения имущества, которое находится в пользовании предприятия. Определены внутренние и внешние по отношению к предприятию факторы, влияющие на имущественный потенциал. Исследована экономическая сущность имущественного потенциала предприятия и предложены определения этого понятия.

Данная статья посвящена вопросам правового регулирования совместной собственности супругов. Общей совместной собственностью супругов является любое нажитое ими в период брака движимое и недвижимое имущество. В настоящее время в Казахстане расширилась сфера имущественных отношений, особенно в части перехода прав на недвижимое имущество. В связи с обязательной регистрацией прав на недвижимое имущество и сделок с ним в практике регистрирующих органов встал вопрос о порядке регистрации права совместной собственности супругов. В статье рассмотрен порядок регистрации прав, если недвижимое имущество приобретено на имя одного из супругов. Аталған мақала ерлі- зайыптылардың бірлескен ортақ меншігінің құқықтық реттелуінің сұрақтарына арналған. Ерлі- зайыптылардың бірлескен ортақ меншігі некекезінде жинаған жылжымайтын және жылжитын мүліктері болып табылады. Қазіргі кезеңде Қазақстанда мүліктік қатынастардың қолдану аясы кеңейді,оның ішінде жылжымайтын мүліктердің ауысу құқығы. Жылжымайтын мүліктерді міндетті түрде тіркеуге байланысты және мәмілелерді тіркеуге байланысты практикалық органдарда ерлі- зайыптылардың бірлескен ортақ меншігін тіркеу тәртібі туралы сұрақтар туындады. Мақалада жылжымайтын мүліктерді ерлі- зайыптылардың біреуінің атына алынған кездегі жағдайы қарастырылған.

Настоящая статья посвящена особенностям правового режима имущества акционерных обществ. На сегодняшний день АО является одной из самых распространенных организационно-правовых форм юридического лица.На современном этапе развития экономики Республики Казахстан основной формой предпринимательства являются негосударственные юридические лица, а одной из наиболее распространенных организационно-правовых форм – АО. В этой статье будут рассмотрены вопросы, посвященные определению структуры и состава имущества АО по современному законодательству Казахстана. Бұл мақала акционерлік қоғам мүлкінің құқықтық режимінің ерекшеліктеріне арналған. Бүгінгі таңда АҚ заңды тұлғаның ең кең тараған ұйымдастырушылық-құқықтық нысандарының бірі болып саналады. Осы кезеңдегі Қазақстан Республикасының экономикасының дамуында кәсіпкерліктің негізгі нысаны болып ең кең тараған ұйымдастырушылық-құқықтық нысандардың бірі ретіндегі АҚ болып саналатын мемлекеттік емес заңды тұлғалар табылады. Бұл мақалада Қазақстанның қазіргі кезеңдегі заңнамасы бойынша АҚ мүлкінің құрылымы мен құрамын анықтауға арналған сұрақтар қарастырылады.