IKBFU's Vestnik

The humanities and social science

State and law

Correlation of the notions of the subject of law and the transcendental subject in the theory of law

Abstract

The article examines the correlation between two basic concepts of the theory of law and transcendental phenomenology. Each concept has its own meaning and performs its specific function. The article aims is to identify the specifics of each concept in order to understand the existing theoretical distinctions between them.

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Conflict situations at the verification of death reports of alleged suicide

Abstract

Сonflict situations that arise during the verification of death reports of alledged suicide have their own specifics. The author regards such conflicts through the prism of the situational approach. An attempt is made to highlight the most common causes of conflict situations. The author gives recommendations for resolving conflict situations during the verification of death reports. An appropriate choice of tactical means is the basis for resolving conflicts.

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Current issues in economy

Medium-term models of SMEs development in modern Russia

Abstract

The article is devoted to forecasting the development of small and medium- size businesses (SMEs) in Russia. The authors offer an algorithm of the identification of development tendencies for small and medium-sized businesses using linear equations. The medium-term econometric model of economic forecasting is based on the application of a set of dominating factors, which were previously selected. The authors present a medium-term trend of SMEs turnover in modern Russian conditions.

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Fiscal policies stimulating private investment in the Special Economic Zone in the Kaliningrad region

Abstract

The authors explore incentive mechanisms of stimulating private investment as it is reflected in the law on the Special Economic Zone (SEZ) in the Kaliningrad region. Statistics accumulated during the validity period of the law, allows the author to analyze the situation and to draw conclusions about the specificity and the main results of the SEZ mechanisms. The aim of this research is to identify patterns of investment activity in the Kaliningrad SEZ and assess the impact of the zonal fiscal mechanism. The authors use a variety of methods — the method of dynamic analysis, the modelling method, the comparative analysis and graphical interpretation of statistical data. The authors describe the cyclic character of investment activity in the Kaliningrad SEZ and identify possible causes of them. The authors propose formal models for analyzing the dynamics of investments within the SEZ. The authors conclude that the investment and tax mechanism that forms the basis of the SEZ in the Kaliningrad region have not been effective enough. The use of these mechanisms has not yet led to the achievement of the main goal of the SEZ-based accelerated socio-economic development of the region. The study is of interest for those interested in investment problems in the Kaliningrad Special Economic Zone and other Russian special economic territories.

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First results of the import substitution policy in the Kaliningrad region

Abstract

The aim of this research work is to analyze the results of the import substitution policy of an exclave territory. The objectives of this research include the analysis of the development of agriculture in the exclave region, the evaluation of the food security level, the assessment of import substitution and its influence on the development of agriculture. The subject of this study is the policy of import substitution of the Kaliningrad region. The object of this research is the agricultural sector of the Kaliningrad region. The policy of import substitution, launched in Russia in 2014, entailed not only the development of domestic production, but also the growth of food prices, the narrowing of the food range and deterioration of the quality of agricultural produce in the Kaliningrad region.

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Information resource for corporate reporting for the innovative attractiveness of business

Abstract

At present, the regulation and unification of non-financial reporting are of great interest to scientific community. International accounting standardization organizations offer a variety of reporting formats and a set of indicators of corporate non-financial reporting for their users. The article explores some provisions that regulate the composition of non-financial reporting and offers their comparative analysis. As a result of the study, the authors proposed a new composition of the reporting indicators, which synthesizes the formats of non-financial reporting used. Corporate non-financial reporting in its synthesized format clearly demonstrates the objective state of business and the possibility of implementing a business development strategy.

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History and historical sciences

Preaching activity of Ludwig Ernst Borowski, a Königsberg pastor, during the Napoleonic wars (1806—1816)

Abstract

The article explores the life of the Königsberg preacher Ludwig Ernst Borowski (1740—1831). Special attention is paid to his biography and his pastoral activities. A detailed analysis of Borowski's patriotic sermons (1806—1816) is undertaken; the idiosyncrasies of his literary style are emphasized. The main themes and subjects of pastor Borowski's sermons are vcarefully examined. The author emphasizes the significance of Borowski's personality for the intellectual and political life of Königsberg and East Prussia at the beginning of the 19th century.

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Reviews in historical and literary publications: the case of Historical Herald (the beginning of the XX century)

Abstract

This article focuses on reviews published in the “Istoricheskij Vestnik” at the beginning of 20th century. The reviews of this journal performed some functions unusual for a journal — the didactic, educational etc. The study compared the critique in the “Istoricheskij Vestnik” with other scholarly historical journals.

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Administrative resource at the elections to the State Duma of the third convocation in the North-Western provinces of Russia

Abstract

The article analyzes the administrative control over the elections to the State Duma of the third convocation of the Russian Empire in the Northwestern provinces. The local and central administration employed a wide variety of methods. The electoral legislation was radically changed (the provision on elections to the State Duma of June 3, 1907); the government removed unreliable candidates, supported loyalists, instructed officials of all levels, and organized campaigns in the press. In the Northwestern provinces, the process of administrative control was the most visible. Along with dismissal of some candidates, there were difficulties during the issuing of voter certificates; voters were not informed of the election day, polling stations were located extremely inconveniently, and so on. On the other hand, the government supported loyal political forces, providing them with financial support and creating 'their own' party blocs. The Novgorod and Pskov deputies elected to the Third State Duma proved to be much more moderate than their predecessors were. The same situation occurred at the central level, where the Cadets too only 54 seats, giving way to the Octyabrists.

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On the creation of the state administration system in the Kaliningrad region

Abstract

The article is a critical review of the PhD student V. Rubashkin’s research work. There are numerous factual, thematic and logical mistakes which affect the content of his research work. Special attention is paid to the necessity of a wider use of historical documents.

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Politics and society

Actor-based network theory in the context of ideology and political ontology

Abstract

The aim of this research is to consider the possibility of applying actornetwork theory (STS) to political processes. The authors analyze B. Latour’s criticism of the traditional political science and sociological approaches to the understanding of different spheres through the prism of ideology and interest. The initial assumptions and main arguments of the actor-network theory are compared with the post-Marxist theory of hegemony by E. Laclau and C. Mouffe. The conclusion draws attention to the limited possibilities of the practical application of STS since it lacks instruments of political action.

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Gradation levels of value conditionality in political participation

Abstract

The article presents the results of a theoretical study on the substantiation of the levels of value conditionality of political participation. On the basis of the subjective and objective nature of values, the level of normative ideals and that of individual priorities in the conditionality of civic activity and the political participation of young people have been singled out.

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Reviews