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Related parties transactions
Научно-технические ведомости Санкт-Петербургского государственного политехнического университета. Экономические науки. 2010. № 6. С. 196–199.
The problems of reflecting information on transactions with related parties in the accounting statements of an organization are considered. The requirements of the legislation on the procedure for concluding interested-party transactions have been studied, the prescriptions of regulatory documents on accounting for relevant transactions have been disclosed, and the necessary accounting procedures have been formulated.
Potanin B., Statistics and Computing 2026 Vol. 36 Article 200
We propose double machine learning (DML) estimators for a partially linear model (PLM) with endogenous treatments and multivariate sample selection. We prove asymptotic normality of the estimators under mild regularity conditions and study finite sample properties on simulated data. The results demonstrate the importance of addressing sample selection in PLMs and the usefulness of the ...
Added: August 8, 2026
Papushina I. O., Shenkman E., Социологические исследования 2026 № 7 С. 31–43
The external shocks of 2022 have altered the operating environment for Russian
companies and the demand for skilled workers. This study examines how demand has responded for
different categories of professionals in the fashion industry, where the departure of international brands
has simultaneously increased uncertainty and opened up market niches for Russian manufacturers.
The empirical basis of the research ...
Added: August 7, 2026
Tsurlui O., Lex Russica (Русский закон) 2026 № 6 С. 125–136
Предупреждение совершения преступлений вошло в предметную область криминалистики спустя время после ее становления как самостоятельной науки. На протяжении всего развития науки криминалистики профилактика совершения преступлений неоднократно включалась и исключалась из предмета криминалистики. Неравномерное историческое развитие криминалистической профилактики требует своего осмысления для понимания ее роли в настоящий период и перспектив развития. История возникновения криминалистической профилактики в предметной ...
Added: August 6, 2026
Bardin L., Юрист 2026 № 8 С. 14–19
The article is devoted to the analysis of some legislative norms and scientific publications related to solving the problem of excessive burden on the judicial system while maintaining citizens’ guarantees for effective and high-quality justice. The necessity of adopting a new federal law on forensic expertise is substantiated. The opinion is expressed regarding the need ...
Added: August 6, 2026
Gaete Sepulveda M. A., Dymarskaya O. Y., Chesnokov-Posadsky I. et al., М.: Грифон, 2026.
Recognizing the transformative potential of social entrepreneurship, the Reputation Management in Education Laboratory (RepLab) at the Higher School of Economics in St. Petersburg and the ACT Lab at the Azman Hashim International Business School (AHIBS) at the University of Technology Malaysia (UTM) established the Satellite Lab for Social Entrepreneurship in 2023. This joint initiative aimed ...
Added: August 5, 2026
Gaete Sepulveda M. A., Rozhdestvenskaia N., Кулькова В. Ю. et al., М.: Грифон, 2026.
This workbook is a practical guide for those who are ready to turn their desire to take action into a sustainable social entrepreneurship business model. The social entrepreneurship roadmap is structured around the steps “I’m changing the world” — “I’m developing a comprehensive approach,” guiding you from identifying problems and analyzing stakeholders, through formulating goals ...
Added: August 5, 2026
Пермь: Управление издательской деятельности Пермского государственного национального исследовательского университета, 2025.
The monograph is dedicated to the 70th anniversary of the founding of the Department of Socio Economic Geography at Perm State National Research University. The collective monograph covers a wide range of issues related to the geographical study of the territorial organization of society, which were laid down in the numerous works of M. D. Sharygin and have ...
Added: August 3, 2026
Rovnov Y., European Energy and Environmental Law Review 2026 Vol. 35 No. 2 P. 75–92
The article tracks a change of approach taken by national courts within and across legal systems to assessing climate actions in tort. The polycentric nature of climate policy, which had proven fatal to plaintiffs’ earlier cases in common law jurisdictions, has rarely struck judges in continental Europe as a particularly effective defence. Nonetheless, to civil ...
Added: August 3, 2026
Bogdanovskaya I. J., Volos A., Trubina V. et al., Legal Issues in the Digital Age 2026 Vol. 7 No. 2 P. 113–135
Оn 10 October 2025, the National Research University Higher School of Economics (HSE) Law Faculty held the XIV International Scientific and Practical Conference “Law in the Digital Age” in furtherance of the discussion of artificial intelligence (AI) and law, a subject brought forward at the XIII International Workshop back in 2024.
Whereas the plenary meeting focused ...
Added: August 3, 2026
Lysenok N., Enterprise Development and Microfinance 2026 Vol. 36 No. 4s P. 81–92
This paper decomposes the performance of volatility-informed multi-strategy trading in constituents of the MOEX index, using six systematic strategies on 17 liquid stocks that account for about 80% of Russian equity market capitalization, evaluated walk-forward over 2022–2025. Two results emerge. First, diversification arithmetic: with an average pairwise return correlation of 0.09 and negatively correlated trend ...
Added: August 2, 2026
Боголюбов Е. А., Российский юридический журнал 2026 № 2 С. 177–191
The article is devoted to the analysis of the staff of the Soviet notary in the pre-war period (1917-1941) and the problem of continuity between prerevolutionary and Soviet notaries. Three key stages of the development of the Soviet notary are highlighted: the old-regime notary, the transitional notary and the proletarian notary. At the first stage ...
Added: August 1, 2026
Купцов И. А., Закон 2026 № 7 С. 72–85
The article analyses the problem of the issue preclusion significance of a court decision that has entered into legal force in the case of challenging the results of a tax audit, in evidence in criminal cases of tax crimes. As a result of the study, the author concludes that it is inadmissible to revise the ...
Added: July 31, 2026
Maghsoohi A., Pavlov V., Rouse P. et al., Health Care Management Science 2026 Vol. 29 No. 37
As the numbers of older people (65 +) rise globally, the pressure on acute hospitals to provide efficient and effective care while addressing resource inequities increases. In this study we introduce Recognising Episodes of Acute Complexity in Health (REACH), a novel Automatic Machine Learning (AutoML)-based predictive model that prioritises older patients and assigns them to complex ...
Added: July 30, 2026
Klementiev A., Московский журнал международного права 2026 № 2 С. 190–202
INTRODUCTION. Concepts such as “harmonization” and “unification” are currently widely used in the legal field as methods for harmonizing legal regulation. Unlike domestic harmonization and unification, international legal convergence aims to eliminate contradictions in the laws of different states. The implementation of transnational harmonization and unification projects has been greatly facilitated by the activities of international ...
Added: July 30, 2026
Федеральное государственное бюджетное учреждение науки Институт Европы Российской академии наук, 2026.
This edited volume examines the place of the European Union in the global economy during the first quarter of the twenty-first century against the backdrop of an emerging global economic order in which BRICS countries are playing an increasingly important role. Particular attention is paid to the evolution of the EU’s integration strategy – its ...
Added: July 30, 2026
Lola I. S., Семенова М. Т., Усов Н. А., ИСИЭЗ НИУ ВШЭ, 2026.
Центр конъюнктурных исследований Института статистических исследований и экономики знаний НИУ ВШЭ представляет информационно-аналитический материал «Деловой климат в оптовой торговле во II квартале 2026 г.», подготовленный в рамках Программы фундаментальных исследований НИУ ВШЭ на основе ежеквартальных конъюнктурных опросов руководителей 6,5 тыс. организаций оптовой торговли, проводимых Федеральной службой государственной статистики в 82 субъектах Российской Федерации. Обследования проводятся на ...
Added: July 29, 2026
Lola I. S., Ostapkovich G. V., Asoskov D. et al., ИСИЭЗ НИУ ВШЭ, 2026.
Для расчета индекса экономического настроения (ИЭН ВШЭ) использовались результаты обследований деловой активности российских предприятий и организаций, а также потребительских ожиданий, в мониторинговом режиме проводимых Росстатом. В обследованиях принимают участие 17,5 тыс. руководителей организаций различных секторов экономики (около 6 тыс. крупных и средних предприятий добывающей и обрабатывающей промышленности, 6,2 тыс. строительных фирм, 3,4 тыс. организаций розничной торговли, около ...
Added: July 29, 2026
Ilyin A., Закон 2026 № 7 С. 14–27
There is hardly a more confusing issue in court practice than issue preclusion. The difficulty of understanding the current rules on issue preclusion leads to the casuistry of their application, which leads to the accumulation of contradictions. Two main issues related to issue preclusion are still extremely controversial: firstly, what exactly is being prejudged — facts or facts with a ...
Added: July 29, 2026
Mokhova E., Закон 2026 № 7 С. 172–192
The article is the first part of a study of the foreign directors responsibility in the bankruptcy of foreign companies, which analyses he European approach, the international standard of UNCITRAL and foreign experience on this issue. The problem is considered through the prism of the concept of internationalisation of the responsibility of the debtor’s directors to ...
Added: July 27, 2026
Polyakov S., Smeshkova L., Lapin V. et al., Veredas do Direito 2026 Vol. 23 No. 11 Article e237531
The article examines the significant transformation of the concept of information and its impact on modern security technologies. Until the middle of the 20th century, the concept of information was considered as a philosophical category related to the transfer of knowledge and meaning. With the advent of Claude Shannon's communication theory, information was reinterpreted as ...
Added: July 27, 2026
Степанов С. К., Иноземцев М. И., Закон 2026 № 7 С. 193–203
In 2022, the European Commission introduced a draft directive on liability for harm caused through the use of artificial intelligence systems. The hallmark of the proposal lies in its decision to retain a fault-based liability regime, even when harm arises in connection with the deployment of AI technologies. The draft further includes several procedural mechanisms ...
Added: July 27, 2026
Lodiagin B., Petrov V., International Journal of Innovative Research and Scientific Studies 2026 Vol. 9 No. 7 P. 127–141
This study compares seven Russian regional airport public-private partnership projects to examine how governance arrangements relate to implementation performance and adaptation under uncertainty. The analysis draws on public documents, project-participant materials, industry reports, and business media available by May 2026. A qualitative multiple-case design combines thematic analysis with cross-case synthesis. The cases range from comparatively ...
Added: July 27, 2026
Pashkov S., Социологический журнал 2026 Т. 32 № 2 С. 32–44
This article discusses the methodological possibilities and specific features of constructing chain indices based on longitudinal sociological data. The relevance of the study stems from the shortage of diverse socio-economic indicators for promptly tracking fluctuations in the expectations and intentions of small business owners under heightened uncertainty. The authors show that the chain index methodology ...
Added: July 27, 2026
Филипенко В. А., Закон.ру 2024
Вопрос о существовании и признании группового интереса является одним из наиболее актуальных для современного корпоративного права. Отечественный правопорядок находится в самом начале пути по освещению и осмыслению данной проблематики, хотя в судебной практике по некоторым категориям дел концепция «группового интереса» активно применяется уже несколько лет. При этом зарубежные страны приступили к конструированию своих подходов гораздо ...
Added: September 12, 2024