Vestnik of Polotsk State University. Part D. Economic and legal sciences

Джамалудинова, М. Ю. Отраслевой принцип совершенствования кадровой политики в государственном секторе и его экономическое обоснование / М. Ю. Джамалудинова. – М. : ООО «Издательские решения», 2025. – 170 с.

2025-11-20T11:43:10+00:00

Рецензируемая монография обладает актуальностью в настоящее время по причине активной модернизации государственной системы и автоматизации процесса оказания государственных услуг. Становится очевидным, что в ближайшем будущем потребуется формирование нового образа государственного служащего, который способен адаптироваться в информационном поле и цифровых решениях. Автоматизация некоторых функций государственных служащих уже на данный момент времени создает предпосылки к тому, что его конкурентоспособность как работника государственной структуры должна быть еще более усиленной. Целесообразность в усилении конкурентоспособности государственного служащего объясняется также тем, что в государственном секторе запланировано некоторое сокращение штата работников государственных структур. Соответственно, квалификация и компетентность современного государственного служащего должны отличаться исключительностью и способностью решить социально-экономические задачи в новых конкурентных условиях, если учитывать аспект кадровой политики.

SYSTEMATIZATION OF FORMS AND INSTRUMENTS OF STATE STIMULATION OF INNOVATION ACTIVITIES AS A COMPONENT OF INCREASING THE EFFECTIVENESS OF MANAGEMENT DECISIONS

2025-11-19T10:08:57+00:00

This article examines the forms and instruments of state support for innovation, examining the incentive process from the perspective of the influence methods applied by government bodies. The author proposes a systematization of incentive forms and instruments, based on identifying the full range of ways in which the state influences the innovative activity of economic entities. This systematization reflects the interrelationships between the impact of these forms and instruments, as well as the specific focus of these instruments. This allows for consideration of the specifics of the incentive object and the specific application of individual instruments, allowing for a more informed approach to the selection of incentive instruments and subsequent management decisions.

THE DEVELOPMENT OF GENERAL EDUCATION AS A PREREQUISITE FOR RUSSIA'S TECHNOLOGICAL LEADERSHIP

2025-11-19T10:20:50+00:00

This article identifies the problems of the development of mathematical and natural science education in general education institutions in Russia, which forms the basis for the training of highly qualified personnel in priority areas of scientific and technological development of the national economy in the medium and long term. Based on the developed multivariate regression models, the quality of mathematical and natural science education in Russian schools is predicted until the 2027/28 academic year. The negative trends identified during the analysis and prediction are correlated with current measures of regulatory state policy in the field of general education and supplemented with recommendations for their elimination. It has been established that the most relevant areas for regulation are the regulation of the content and conditions of school education in computer science and information and computer technologies, as well as the development of the human resources potential of computer science teachers.

NEGATIVE EXCISE TAXES IN THE ACCOUNTING OF OIL REFINERIES IN THE REPUBLIC OF BELARUS: PROBLEMS AND SOLUTIONS

2025-11-19T10:37:25+00:00

The analysis of changes in the tax code regarding the specifics of the application of deductions on excise taxes for oil and petroleum products in the context of the impact on the accounting and analytical system of Belarusian refineries is carried out. A number of problems and significant aspects have been identified that complement the essence of excise duty as a tax and, accordingly, require improvement of existing approaches to their accounting. In particular, the issues of accounting for negative excise taxes, detailing the main and compensating component of tax deductions for petroleum products, the origin of oil and elements forming the excise tax rate for oil, problems of interaction and information exchange with government agencies are highlighted. As a basic way to solve these problems, the necessity of using a separate account for accounting for excise tax deductions is justified, which makes it possible to make changes in the accounting and analytical system of Belarusian refineries in terms of negative excise taxes more effective.

APPLICATION OF THE PRODUCTION FUNCTION IN THE MANAGEMENT OF REGIONAL ECONOMIC DEVELOPMENT

2025-11-19T11:18:56+00:00

The relevance of the study is due to the accelerating pace of cross-border regionalization, and the need to take into account the results of this process in a new forecasting cycle. The article considers modifications of the production function, which makes it possible to identify a set of the most influential factors of integration and cross-borderity. In the course of our research, we solved two hypotheses about the possibility of an adequate model based on a production function with dynamic parameters to characterize the development of a cross-border economic development corridor. Within the framework of the study, a decomposition of the main factors forming the GDP of the Republic of Belarus (investments in fixed assets, cargo turnover, turnover of foreign trade in goods and services) is proposed. The contribution of the main factors to economic growth is revealed, the characteristics of the production function are determined.

THE ORGANIZATIONAL AND ECONOMIC MECHANISM FOR MANAGING ECONOMIC GROWTH IN REGIONS ALONG THE «BELT AND ROAD» INITIATIVE

2025-11-19T12:21:45+00:00

This article examines the impact of the "Belt and Road Initiative" on the economic development of various regions in China, with a focus on infrastructure improvement, industrial coordination, external openness, and regional cooperation. It analyzes changes in GDP, GDP per capita, and export indicators of Chinese provinces since 2015. Special attention is given to how western regions develop internal open centers through the land Silk Road, while the coastal eastern regions enhance their international competitiveness through the Maritime Silk Road. Based on data analysis and empirical research, the article summarizes the experience of coordinated development of regions along the "Belt and Road" and offers recommendations for deepening coordination between land and sea, synchronizing industrial development, and promoting green development. The goal of the article is to provide a theoretical foundation and practical recommendations for achieving higher-quality coordinated regional development.

SMALL ORGANIZATIONS AND THEIR PARTICIPATION IN THE FOREIGN TRADE ACTIVITIES OF BELARUS

2025-11-19T12:34:22+00:00

Research object – small organizations in the national economy. Foreign trade activity is one of the main tools for small organizations, allowing them to expand their market reach and enhance competitiveness. Despite the growth in the number of small organizations participating in foreign trade in Belarus, their share in the total volume of foreign trade activities remains low. The article presents the characteristics of small organizations and discusses how they impact the foreign trade activities of these organizations. Given the limited resources of small organizations, the necessity for government support and the development of competencies is emphasized. The prerequisites and consequences of cooperation between small national organizations and organizations from neighboring countries are examined. Based on the analysis, it is recommended to develop collaboration with foreign partners and utilize social networks for finding business contacts. The article is intended for further research on the peculiarities of the foreign economic activity of small organizations and their contribution to the economy of the republic.

THEORETICAL ASPECTS OF THE AUDIT OF FINANCIAL STATEMENTS IN ORGANIZATIONS ENGAGED IN MUNICIPAL WASTE DISPOSAL AND BIOGAS EXTRACTION

2025-11-20T08:05:33+00:00

The article discusses the relevance and purpose of risk-based audit in accordance with the National Auditing Regulations of the Republic of Belarus and International auditing standards. In the context of a risk-based audit, internal and external factors have been identified that cause the risks of material misstatement of financial statements. These factors and risks were identified as a result of understanding the business and establishing new accounting objects for organizations involved in municipal waste disposal and biogas extraction. A cyclical approach to audit is substantiated and proposed, which involves dividing financial reporting indicators into cycles "Municipal waste disposal", "Extraction and use of biogas" and subcycles "Acquisition", "Production", "Sale", "Payment". Audit objects are defined according to the proposed cycles and subcycles. The proposed cyclical approach with audit objects and the identified risks of material misstatement of accounting (financial) statements will allow not only to rationally plan and conduct an audit with minimal labor costs, but also to develop further methodological tools for auditing accounting (financial) statements of organizations engaged in the disposal of municipal waste and biogas extraction.

INNOVATIVE ACTIVITY THROUGH THE PRISM OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM: CONCEPT, SIGNIFICANCE, AND PRACTICAL APPLICATION

2025-11-20T08:23:25+00:00

The article is devoted to the definition of the economic essence of the organizational and economic mechanism of innovation-active industrial enterprises in the context of digitalization. The authors' approaches to defining the economic essence of the concept of "organizational and economic mechanism" are considered and grouped. The features used to define the essence of the organizational and economic mechanism of innovation-active enterprises are highlighted. The definition of the organizational and economic mechanism of an innovative enterprise is given.

EMERGENCY MATERIAL STOCKS STOCK MANAGEMENT IN THE PETROCHEMICAL PLANT

2025-11-20T08:35:19+00:00

The article provides the author's definition of the concept of "stock". The necessity of creating an algorithm for the formation of an emergency material stocks for the implementation of repair activities in the petrochemical plant is substantiated the economic effect of creating an emergency stock is calculated, using the example of a malfunction of the valve of the diesel fuel hydrotreatment unit of the petrochemical plant practical recommendations are given for creating an emergency material stocks management system in the software of the petrochemical plant.

SELECTING A BUSINESS MODEL AS A METHOD OF ADAPTIVE MANAGEMENT OF A TRANSPORT BUSINESS ORGANIZATION

2025-11-20T08:45:30+00:00

The dynamics and negative impact of external environmental factors require transport organizations to form a sustainability management system. Adaptability as one of the conditions for sustainability is a necessary property of an organization operating in a market environment. The choice of a business model is considered among the methods of structural adaptation of an organization. The study was based on the hypothesis that the business model takes into account changes in the market situation as much as possible and allows for the formation of an offer that corresponds to the parameters of the existing market and the potential of the organization itself. As part of the study, the types of business models of modern freight transport enterprises were considered, the factors for choosing a business model by a freight transport enterprise were identified, the list of elements of the business model template of an organization was clarified taking into account the industry specifics of transport business organizations.

CHINESE EXPERIENCE IN THE EVOLUTION OF THE INTELLECTUALIZATION OF GLOBAL INDUSTRY BASED ON THE ANALYSIS OF HUAWEI'S DIGITAL TRANSFORMATION STRATEGY

2025-11-20T08:56:16+00:00

The article is devoted to the analysis of the evolution of global industrial production from mechanization to intelligentization in the context of the Fourth Industrial Revolution. It draws upon the Chinese experience, particularly the concept of digital transformation as implemented by Huawei. The study explores the opportunities and limitations of applying these practices to the industrial transformation of the Republic of Belarus. It highlights the key characteristics of industrial development in both China and Belarus, as well as potential directions for China–Belarus cooperation. The article emphasizes that successful implementation of intelligent manufacturing elements in Belarus requires careful consideration of national specificities and the avoidance of directly copying external models. The research aims to identify adaptive strategies to enhance the competitiveness of Belarusian industry amid global technological change.

HISTORICAL AND LEGAL ASPECTS OF THE FORMATION AND IMPLEMENTATION OF THE STATE POLICY OF THE REPUBLIC OF BELARUS IN THE FIELD OF WILDLIFE AND PLANT PROTECTION

2025-11-20T09:02:56+00:00

This article examines the historical and legal aspects of wildlife conservation in the territory of the modern Republic of Belarus. Based on an analysis of regulatory legal acts from the 13th century to the present, it charts the evolution of state policy in this area - from the first legal provisions enshrined in the "Russkaya Pravda" (Russian Truth) and the Statutes of the Grand Duchy of Lithuania to modern laws on the protection of the environment, flora, and fauna. The author analyzes the gradual transition from fragmented regulation aimed at protecting the property interests of landowners to a comprehensive system of sustainable nature management. Particular attention is paid to the Soviet period, when nature was recognized as a national treasure and an object of state protection, as well as the present era, characterized by a coherent legislative framework encompassing the entire range of social relations in the field of wildlife conservation. The study concluded that the historical and legal process of environmental policy formation is continuous and progressive, and that legal protection of flora and fauna plays a significant role in ensuring sustainable development in the Republic of Belarus.

GENDER POLICY AND NATIONAL INTELLECTUAL PROPERTY STRATEGIES OF THE EURASIAN REGION COUNTRIES

2025-11-20T09:11:08+00:00

The article examines the problems of gender policy in the field of intellectual property of the states of the Eurasian region. A review of events organized in the states of the Eurasian space in the context of gender policy and intellectual property is conducted. A comparative legal analysis of gender policy and intellectual property of the countries of the Eurasian space is made. The author recommends directions for improving national gender policy in the context of intellectual property in accordance with the recommendations of the World Intellectual Property Organization.

LEGAL MECHANISMS FOR PROTECTION AGAINST MOBBING: DOMESTIC LEGAL REALITIES AND EXPERIENCE OF FOREIGN COUNTRIES

2025-11-20T09:17:44+00:00

The article examines the legal and social mechanisms related to the adaptation and integration of migrants in the developed countries of the European Union The author notes the problem of international migration itself has begun globalized effecting many slates. The most dangerous consequences of international migration are: an increase in crime, international terrorism and national-security treat. Due to this problems, the author proved the need for a migration policy geared to tightening rules for granting asylum in the EU countries. The article shows the specifics of migration in certain EU countries and use in practice. For the review the EU countries that leaders in the number of granting asylum were taken – Germany, Spain, Italy, France, Greece. In conclusion author proposes a set of measures aimed at optimizing migration policy in the EU countries.

THE POSITION OF THE NATIONAL BANK OF THE REPUBLIC OF BELARUS IN THE SYSTEM OF STATE BODIES

2025-11-20T10:30:17+00:00

The article examines the position of the central bank of the Republic of Belarus in the system of state bodies, the nature of its interaction with other state bodies, the role played by state authorities in the process of implementing the functions and tasks of the central bank of the Republic of Belarus. In the context of this study, such elements of the organizational block of the legal status of the National Bank as the control, subordination, accountability and, in general, the independence of the central bank of the Republic of Belarus as a key element of its legal status are analyzed.

CURRENT ISSUES OF LEGAL PROTECTION OF MULTIMEDIA WORKS

2025-11-20T10:38:44+00:00

The article summarizes theoretical and practical knowledge about the legal nature of a multimedia work as an object of copyright and develops theoretical conclusions and specific proposals for improving the legal protection of multimedia works on this basis. Based on the analysis of doctrinal sources, the characteristics of a multimedia work are identified. Taking into account the identified characteristics, a distinction is made between a multimedia work and a database, a computer program, an audiovisual and a composite work. The possibility of legal protection of video games, virtual museums, and online courses as a multimedia work is considered. The author's definition of the concepts of a multimedia work, a video game, a virtual museum, and an online course is proposed.

THE LEGISLATIVE REGULATION OF WASTE MANAGEMENT AS A FACTOR OF THE SYSTEMIC INTEGRATION OF THE ECOLOGICAL AND INNOVATION POLICIES OF THE REPUBLIC OF BELARUS

2025-11-20T10:50:37+00:00

The article investigates the legislative framework of the Republic of Belarus in the field of production and consumption waste management in the context of its role in the process of the realization of the ecological and innovation policies of the state. The expediency of fixing in Belarus at the legislative level the term "electronic waste" is substantiated. The need for the systemic legislative support for the creation and introduction of innovations as an important factor in solving the problem of production and consumption waste is proved. The author's recommendations for supplementing the list of basic principles in the field of waste management, legislatively established in the Republic of Belarus, are formulated and substantiated. Based on the results of the analysis of the norms of the legislation of Belarus regulating waste management, the corresponding legal prerequisites for the systemic integration of the ecological and innovation policies of the state are identified and researched. The measures of economic incentives in the field of waste management established by the legislation of the Republic of Belarus are researched.

PROBLEM ASPECTS OF SERVING AND EXECUTING PUNISHMENTS NOT RELATED TO ISOLATION FROM SOCIETY BY JUVENILE CONVICTS

2025-11-20T10:59:49+00:00

This article examines the problematic issues related to serving and executing sentences not involving isolation from society (community service, correctional labor, fine, deprivation of the right to engage in certain activities, restriction of freedom without referral to an open correctional facility) by juvenile convicts. Particular attention is paid to the legal and practical aspects of serving these sentences, including the specifics of their implementation, labor and regime-restrictive duties of juvenile convicts, representation of their rights and legitimate interests. The shortcomings of the current legislation and practice of executing sentences not involving isolation from society are analyzed, and ways to improve the system of serving and executing sentences not involving isolation from society in relation to juvenile convicts are proposed by amending the current legislation.

CONSTITUTIONAL DEVELOPMENTS IN THE REPUBLIC OF BELARUS AND THE RUSSIAN FEDERATION: ANALYSIS OF CONSTITUTIONAL REFORMS

2025-11-20T11:33:11+00:00

In this article, the author analyses the constitutional developments in the Republic of Belarus and the Russian Federation. Novations in the constitutional legislation of both states are caused by the development of social relations, changes in the political situation caused by the emergence of new internal and external threats, processes of integration and globalization of states, implementation of information technologies in various areas of public relations. In this article, the author discusses the main changes in constitutional and legal institutions, focus on maintaining continuity and the existing constitutional model in the process of reforms in the Republic of Belarus and Russian Federation.