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Ставка купонного дохода по облигациям: существующие правила и вопрос добросовестности эмитента
Закон. 2024. № 1. С. 148–158.
The article presents a research of the conditions for calculating interest on the nominal value of bonds. The question is raised about the integrity of issuers when establishing the amount of coupon payments according to the formulas established by the bond issuers themselves.
Olkhovik V., Финансовый журнал 2026 Т. 18 № 2 С. 46–63
В статье представлен комплексный анализ направлений совершенствования управления доходами бюджетной системы Российской Федерации на примере администрирования поступлений от административных штрафов. Основное внимание уделено унификации процедур и внедрению цифровых инструментов, включая развитие уникального идентификатора начисления (УИН) и использование современных информационно-технологических платформ. Показано влияние указанных решений на прозрачность, прослеживаемость и автоматизацию процессов начисления, оплаты и учета штрафов. ...
Added: April 29, 2026
Khusainov F. I., Вестник транспорта 2026 № 5 С. 2–14
Аннотация. В статье представлен экономико-статистический обзор работы грузового железнодорожного транспорта России в 2025 году. Рассматривается динамика погрузки, грузооборота и структуры перевозок по основным номенклатурам грузов (уголь, нефть, металлы, стройматериалы, зерно, контейнеры). Особое внимание уделено ухудшению качественных показателей использования подвижного состава (рост оборота вагона, снижение доли времени в движении), а также разнонаправленной динамике регулируемого и рыночного ...
Added: April 28, 2026
Yanbykh R., Мироненкова К. А., АПК: Экономика, управление 2026 № 2 С. 15–25
The study aims to address an important scientific and practical challenge: ensuring equal access to state support for small and medium-sized agricultural enterprises (SMEs) and improving its effectiveness. In recent years, the structure of state support has undergone significant changes. While the federal budget has increased funding for grant support for "Supporting Beginning Farmers and ...
Added: April 28, 2026
Markuntsov S. A., Журнал Сибирского федерального университета. Серия: Гуманитарные науки 2026 Т. 19 № 4 С. 810–817
Based on the analysis of the formation and development of approaches to the disclosure of the concept and essential characteristics of anti-corruption security in domestic criminology, the article concludes that it is necessary to consider it within the framework of intersectoral legal regulation (branch legal sciences) as a legal structure, while at the same time, ...
Added: April 27, 2026
Кенина Д. С., Экономика: вчера, сегодня, завтра. Россия, Московская область, г.Ногинск. 2025 Т. № 15 № № 11 А С. 180–189
The article explores the current topic of quality of life in rural areas and examines the aspects of global urbanization that contribute to the crisis in rural areas, such as depopulation, aging populations, and lower quality of life compared to urban populations.
The main objective of the study is to conduct a comparative analysis of existing ...
Added: April 27, 2026
Кенина Д. С., Естественно-гуманитарные исследования Россия, Краснодарский край, г. Краснодар 2025 № 6 С. 399–403
The article is devoted to the current issue of rural areas development, the main purpose of the study is to study the issue of rural areas development through the prism of the formation of a geobrand, which affects the perception of the territory not only by tourists, but also by local residents. It also contributes ...
Added: April 27, 2026
Budnik R., Журнал зарубежного законодательства и сравнительного правоведения 2026 Т. 22 № 2 С. 15–26
This article examines the precedential cooperation between the governmental and business entities in eradicating piracy in the informational area of China. The purpose of the study is to analyze the unique empirical approach to the implementation of public policy aimed at restoring the effective functioning of mechanisms for the protection and enforcement of intellectual property ...
Added: April 27, 2026
Kondratev S., Баталова Е. В., Фролова О. О., Journal of Corporate Finance Research 2024 Vol. 18 No. 3 P. 62–81
This paper investigates stock underpricing in the Russian capital market during initial public offerings in the present-day situation. The econometric study of initial public offerings in the Russian market for 2006–2024 shows that such factors as dividend policy, technological profile of the company, and the difference between the actual and expected offering price in crease ...
Added: April 26, 2026
Trefilov A., Алексеева Т. М., Вестник Воронежского государственного университета. Серия: Право 2025 № 4 С. 235–242
The authors of this article, based on normative and doctrinal sources, conduct a comparative legal analysis of the system of crimes against justice in the criminal law of Kazakhstan and Russia. The general approaches of the Kazakh and Russian legislators to the establishment of criminal liability for various crimes against justice are revealed. The authors ...
Added: April 24, 2026
Dontsov A., Финансовые рынки и банки 2026 P. 297–301
The results of the conducted study demonstrate the effect that contemporary economic sanctions have on the development of the International North-South Transport Corridor, a proposed infrastructure initiative that connects India, Iran, Russia, and other Eurasian nations. Infrastructural projects have been delayed, investment flows have been severely restricted, and the institutional consolidation of the corridor has ...
Added: April 24, 2026
Fedorova E., Stepanov V., Локтионова О. А. et al., Research in International Business and Finance 2026 Vol. 88 P. 1– 25
This study explores the intersection of culture, ESG disclosures, and financial performance in the banking sector, drawing on cultural relativism and ethical universalism. Analyzing ESG data from 52 European and 52 Asian banks between 2010 and 2020, we assess how the content of ESG disclosures influences financial performance, accounting for cultural differences. Using a robust ...
Added: April 24, 2026
Khusainov F. I., Бюллетень учёного совета АО "ИЭРТ" 2026 № 11, № 1 С. 76–83
Аннотация. В статье рассмотрены некоторые теоретические проблемы, связанные с методическими подходами оценки величины потребного парка грузовых вагонов. Предложено уточнение формулы для определения величины потребного парка. Приведены данные о результатах ретроспективного расчёта по действующей и предлагаемой формулам для 2012-2024 г. Показано, что предлагаемая формула позволяет более корректно оценить потребность грузовладельцев в подвижном составе.
Ключевые слова: подвижной состав, потребный ...
Added: April 24, 2026
Пермь: ФКОУ ВПО Пермский институт ФСИН России, 2026.
В сборнике опубликованы материалы XIII Всероссийской научно-практической конференции «Пенитенциарная система и общество: опыт взаимодействия», проведенной в ФКОУ ВО Пермский институт ФСИН России 02-03 апреля 2026 г. ...
Added: April 24, 2026
Rovnov Y., American Journal of International Law 2026 Vol. 120 No. 2 P. 371–379
This is a case note of two WTO panel reports in recent Palm Oil disputes. After providing an overview of the panel findings under Article 2.1 of the TBT Agreement, the note discusses what appears to be a modified legal standard for non-discrimination applied by the panel under this provision and the continued use of ...
Added: April 23, 2026
Nan D., Wang J., Applied Economics 2026 P. 1–20
Using data from Chinese A-share listed companies from 2007 to 2024, this study examines the market response to corporate digital technology risk disclosure, with a focus on institutional investor holdings. The results show that digital technology risk disclosure increases institutional investor holdings, lending support to the convergence hypothesis of risk disclosure. And this is primarily ...
Added: April 23, 2026
Berzon N. I., Якушова О. В., Финансы и бизнес 2025 Т. 21 № 4 С. 27–37
Российский фондовый рынок в последние годы переживает масштабную
трансформацию, обусловленную не только макроэкономическими и политическими
изменениями, но и активным притоком розничных инвесторов. Особенно
интенсивный рост наблюдается с 2020 г., что отражает растущую вовлеченность
населения в инвестиционную деятельность. ...
Added: March 10, 2026
Бауэр Р. Э., Журнал предпринимательского и корпоративного права 2024 № 3(35) С. 37–40
The article examines the legal nature of the investment advisory agreement as a defined contract in the legislation on the securities market. The author concludes that an investment advisory agreement can be considered a type of paid service contract with a guaranteed achievement of a certain material (tangible) result. ...
Added: January 29, 2026
Хоминич И. П., Фрумина С. В., КноРус, 2025.
Pension funds play a key role in ensuring the financial stability of retirees. In Russia, the pension system consists of two main components: state pension payments provided by the Social Fund of Russia (formerly the Pension Fund of Russia) and additional voluntary savings programs implemented by non-state pension funds (NPFs). The Social Fund of Russia ...
Added: January 20, 2026
Selivanovskiy A., Закон 2025 № 7 С. 166–176
The article discusses the regulations for the accounting of nondocumentary securities, as well as the legal implications of various methods of accounting and procedures for transferring ownership rights to securities. ...
Added: September 3, 2025
Soldatova A., Сберегательное дело за рубежом 2022 Т. 3 С. 47–57
Against the background of growing interest of private investors in stock market instruments, the concept of an "all-weather" or "eternal" portfolio is becoming popular. This article examines the origins of modern portfolio theory, analyzes the features of the formation of an "all-weather" portfolio depending on the stages of the economic cycle, and provides indicators for ...
Added: July 8, 2025
Iudin I., Вопросы экономики 2025 № 4 С. 94–111
The development and spread of digital investment technologies contributes to the growing popularity of the stock market among the general population. As more ordinary people begin investing, their influence on the stock market can be expected to increase. This research tests the relationship between the number of retail investors and the performance of the stock ...
Added: April 3, 2025
Gazman V. D., Финансы и бизнес 2024 Т. 20 № 4 С. 124–134
В статье рассмотрена эмиссионная деятельность в сделках секьюритизации лизинговых активов ведущей в Европе и в мире автолизинговой компании. Представлен профиль лизингодателя, характеристики его развития, пропорции, которые складываются между средствами, полученными в ходе секьюритизации, и стоимостью новых заключенных договоров лизинга. Определены основные преимущества эмиссии облигаций, как эффективного способа финансирования деятельности компаний, включая гибкость условий (выбор типа ...
Added: February 5, 2025
Makushkin M., Финансовый журнал 2024 Т. 16 № 5 С. 43–59
Additional Tier 1 bonds (AT1 bonds) are hybrid financial instruments issued by banks under Basel III. In case of a threat to the financial stability of an institution, these bonds can be converted into equity or written down to help the bank meet capital requirements. AT1 bonds are designed to insure a bank against a ...
Added: November 19, 2024
Molodyko K., Закон 2024 № 4 С. 120–135
Accreditation of investors is an unusual institution of civil and administrative law, since in fact one counterparty under a civil contract must make a quasi-administrative decision on the admission of another counterparty to civil transactions with itself and third parties, albeit based on the criteria provided by law. We discuss the first results of the ...
Added: April 13, 2024