Abstract: The dominance of clusters instead of isolated companies is important for the economy of regions with high concentrations of interrelated business branches. In planning and implementation of cluster development strategies, the key success factor is an active outlook of lead business and constructive partnership between different regional entrepreneur groups, considering their interests and goals. One of the main conditions of forming a regional cluster is the presence of specialized business branches. Specialization means a form of social division of labour which reflects concentration of different forms of production in independent sectors, manufacturing centers and specialized enterprises.

Keywords: economy, cluster, region, enterprise, branch, concentration, strategy, business, partnership, leader

Abstract: This article explains the concept of tax havens and examines the modern mechanism of their legal regulation. The author analyzes the reasons of tax heaven emergence, as well as their functional designation and geographical location. He also examines the special tax haven legal regime of incentives for investors and the reasons for the current poor state of tax heaven-related business in Russia, offering ways to improve tax heaven areas in Russia.

Keywords: tax haven, legal regime, tax incentive, transfer pricing, legal residents, trade secrets, bank secrecy, tax heaven jurisdiction, calculation of profit, tax heaven geography

Abstract: The article is devoted to prospects of development and legal regulation of environment audit in the Russian Federation. Within the framework of environment protection, environment audit is a tool for ensuring environmental safety and sustainable development. Environmental safety affects specific spheres of economic and other activities which may cause negative influence on the environment and must be viewed as an integrated institution of financial audit, technology audit, audit of extreme situations and other forms of audit which are related to the environment protection and rational use of natural resources. 

Keywords: environment audit, auditor, activity, development, regulation, prospects, standards

Abstract: In all times music culture represented a mirror for social sentiment and general moods of humanity. Each stage of historical development has its own informational space, its own conditions of functioning and development of cultural communications systems, the element of which being the phenomenon of disco-communication. One of the elements of informational subculture, audio culture, includes the history of gramophone recording as one of its designated aspects of general expression and audio information exchange. Nowadays, it is impossible to correctly evaluate the majority of events in the history of show industry, without the understanding of economical and legal issues. Within modern global information space, the disco phenomenon remains an important factor of forming digital culture. In this article, the author lays out the results of his research on social, economical, informational and communications peculiarities of disco music development of 1970-s-80s. In conclusion, the author justifies his thesis that disco as a social phenomenon and style in music has a distinct informational value and represents a form of mass communication.

Keywords: musical information, disco, discoteque, disk-jockey, gramophone record, rock music, leasure, subculture, club, communication

Abstract: This article provides an assessment of activity ranges of Russia's largest social production systems which manufacture goods and provide employment for handicapped people. Facts and trends were analyzed from 1991 to the current date, and conclusions were drawn.

Keywords: social economy, handicapped person employment, social production