English
РусскийBelsky Andrey Yurievich,
Researcher, Research Department
Voronezh Institute of Economics and Law.
Russia, Voronezh
E-mail: bezrukova_t_l@mail.ru
STIMULATION OF INNOVATIVE ACTIVITIES OF VENTURE INDUSTRIAL ENTERPRISES TO ACTIVE PROTECTION OF INTELLECTUAL PROPERTY
The subject of the research is the existing and future measures to stimulate patenting of industrial intellectual property in various countries, carried out in order to increase the export potential of the state and protect against copying at the international level. The purpose of the article is to identify the shortcomings of the measures of such stimulation adopted in the world practice from the point of view of venture entrepreneurship in the early stages and to find an alternative acceptable both for the state and for venture entrepreneurs to the existing approaches. A scheme for granting a loan for the purposes of international patenting of industrial property secured by rights to such property is presented, with the involvement of a patent office in the lending process and a deferral of payments acceptable for venture companies.
Key words: intellectual property, industrial property, patenting, venture business, venture investments, start-up.
Bespyatykh Vasily Ilyich,
Doctor of Economic Sciences, Professor
Department of Management and Marketing
Vyatka State University.
Russia, Kirov
E-mail: v.bespyatyh2011@yandex.ru
Mangobe Magali Mboyo,
Postgraduate
Department of Management and Marketing
Vyatka State University.
Russia, Kirov
INNOVATIVE SOLUTIONS IN ELECTRONIC COMMERCE
The article presents innovative solutions in e-commerce on the example of the tourism sector. The digital economy plays an important role in the development of various spheres of life: education, service provision, manufacturing and many others. It has an important impact on them, helping to make life easier for people, as well as empower companies, giving them the advantages of creating new ideas and implementing them. Therefore, the digital economy can be called the result of the transformation of technologies in the field of communications and information, affecting the economy and life in general.
Key words: e-commerce, innovative solutions, online tourism market.
Morozova Alexandra Vladimirovna,
Postgraduate
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: mrzvsasha@mail.ru
INNOVATION ECOSYSTEM OF HIGHER PROFESSIONAL ESTABLISHMENTS AND ITS ROLE IN THE DEVELOPMENT OF THE INNOVATIVE ENTREPRENEURSHIP
The innovation ecosystem of higher education institutions is undergoing major changes. Today it is a new high-quality level of the development of innovation infrastructure which characterizes unique interaction between its subjects which create certain effects that implies favourable conditions for the effective realization and commercialization of innovative projects. This article reflects the role of the innovation ecosystem in institutions of higher professional education. Conclusion was made about the principles of functioning of the innovation ecosystem of universities in a self-learning organization capable of self-determination and self-regulation.
Keywords: innovations, innovation ecosystem, university innovation ecosystem, business incubator, entrepreneurship, economic growth.
Nefedova Julia Vitalievna
Candidate of Economic Sciences, Associate Professor
Department of Finance, Institute of Accounting and Finance
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: nefedova.21_02@mail.ru
INNOVATIVE ENVIRONMENT MANAGEMENT IN THE CONDITIONS OF MODERN BUSINESS DEVELOPMENT
In the context of the development of modern entrepreneurship, the article considers current trends in the management of an innovative environment in the context of the development of modern entrepreneurship: trends in the management of an innovative environment, while presenting a system-wide classification of risks in the form of intersecting spaces, detailing investment risks, identifying a combinatorial view of risk factors, risk factors of innovative projects, supplemented by indicators of conditions for the development of modern entrepreneurship with the indicator "innovation environment".
Key words: innovation environment, management, modern entrepreneurship, innovation activity, innovation risks, innovation projects.
Pavlova Svetlana Viktorovna,
Senior Lecturer
National Research University ITMO.
Russia, Saint Petersburg
E-mail: pav_cveta@mail.ru
INNOVATION MANAGEMENT WITHIN THE FRAMEWORK OF AN INTEGRATED INTELLECTUAL CAPITAL MANAGEMENT MODEL
Innovation management is the stage for transforming ideas into new or improved products, services, solutions or processes. Innovation has become the main means of production and value added in the knowledge economy. In line with the Integrated Intellectual Capital Management model, innovation management should be implemented throughout the enterprise and included in the way business is conducted. For this to be possible, the value of innovation must be reflected in the strategy and culture of the organization. Once the cultural and philosophical foundations of innovation have been laid, an organization can take action to effectively manage innovation.
Keywords: intellectual capital, innovation, innovation management, innovation strategies.
Polukhina Anna Nikolaevna,
Doctor of Economic Sciences, Professor
Department of Service and Tourism
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: Poluhinaan@volgatech.net
INNOVATIVE DIRECTIONS OF TOURISM AND HOSPITALITY DEVELOPMENT DURING THE CORONACRISIS
The article summarizes the forecasts of experts on the timing of the industry's recovery. The author made an attempt to identify innovative directions for the development of tourism in the near future. In addition, the article presents some results of a sociological study conducted by teachers of the Department of Service and Tourism on the basis of the center for tourism development "VOLGAtour" of the Volga State University of Technology. The study was aimed at studying the problems and prospects for the development of tourism and hospitality in the Republic of Mari El. On the basis of a comparative analysis of the distribution of respondents' answers, the author of the article draws a number of conclusions about the prospects for the development of tourism in this region of Russia, identifying the problems that inhibit it. Also considered are positive examples of innovations in the promotion of domestic tourism in the Russian travel market from one of the republican tour operators.
Key words: tourism and hospitality, internal tourism, innovations in tourism, coronacrisis.
Potekhina Elena Nikolaevna,
Candidate of Economic Sciences, Doctoral Student
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: elenavilor@yandex.ru
GENESIS OF INSTITUTIONS FOR DEVELOPMENT AND MANAGEMENT OF LOGISTIC SYSTEMS IN THE CONDITIONS OF THE EVOLUTIONARY CHANGE OF PARADIGMS IN LOGISTICS
The article is devoted to the theoretical characteristics of the management of logistics and logistics systems. The stages of development, paradigms are shown, the characteristics of the most important strategies and areas of management are given. The author's definition of the advanced development logistics system is given.
Key words: logistics systems, logistics market development, logistics paradigms.
Sumina Ekaterina Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Siberian State University of Science and Technology
named after Academician M.F. Reshetnev.
Russia, Krasnoyarsk
E-mail: katrinsv@yandex.ru
SYSTEM OF DIFFERENTIATION OF PREFERENCES FOR SUPPORTING INNOVATIVE ACTIVITIES OF RESIDENTS OF ADVANCED DEVELOPMENT TERRITORIES
The purpose of the article is to determine the principles and essence of the differentiation of preferences with a focus on stimulating the factors of innovative development of the territory of advanced development. The necessity of differentiation of preferences is theoretically substantiated, taking into account the novelty, manufacturability of the decisions made, the stage of implementation of the innovative project by the residents of the territories of advanced development. The article reveals the role of priority development territories in the innovative development of the region in the formation of the innovative advantages of the region in the context of the development of new methodological foundations for the management of the innovative activity of the region in the context of ASEZ. The experience of using various tax and non-tax preferences in the management of innovative activities is generalized, the features of each stage of the innovation process are revealed. The paper analyzes the existing model of preferences for priority development territories. The methodological basis for the research and preparation of this work includes fundamental research by Russian and foreign scientists in the field of regional economics, innovative development, and economic theory.
Key words: system of differentiation of preferences, territories of advanced development, regional innovative development, innovative advantages of the region.
Sukhodolskaya Tatiana Alexandrovna
Head of sector
Federal state unitary enterprise Radio research and development institute (NIIR)
Russia, Moscow
E-mail: stals83@yandex.ru
THE EFFICIENCY OF SPECTRUM USE AS AN ESSENTIAL CONDITION FOR THE IMPLEMENTATION OF INNOVATIVE TECHNOLOGIES AND SERVICES
Cutting-edge radio technologies are important element of the development of the country’s economy and people’s life as a whole. Wireless services are of current interest especially in the context of pandemic that puts specific requirements to economic and individual relations. To provide wireless services operators use a unique productive resource – radio frequency spectrum that can’t be substituted. As the number of new technologies grows, the need to allocate new frequencies grows. Given the fact that spectrum is a limited resource, the efficiency of managing its use is becoming an increasingly urgent task. The article discusses possible approaches to defining the term "efficiency", including possible approaches to assessing the effectiveness of the spectrum use. Based on the analysis, an integrated approach is proposed that takes into account both the interests of the state and telecom operators.
Key words: frequency spectrum, efficiency, effect, innovative technologies, efficiency assessment, approaches to efficiency assessment, information and communication technologies.
Udaltsova Natalya Leonidovna
Candidate of Economic Sciences, Associate Professor,
Innovation and Management Department
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: udaltsova.nl@yandex.ru
PROBLEMS OF APPLYING THE «OPEN INNOVATION» MODEL IN RUSSIA
The article considers the question of how effective is the use of the "open innovation" model in the Russian Federation. The author emphasizes that it is open innovation that makes it possible to achieve the goals set by the knowledge economy: to use the knowledge collected by other companies in their own production, instead of creating their own innovations. The article examines the barriers that hinder the development of the "open innovation" model and identifies the main problems of applying the model in Russia. The author comes to the conclusion that the model of "open innovations" in Russian practice is ineffective. Russian companies, as many years ago, used to produce R & D almost only on their own.
Key words: open innovation, innovation, venture capital investment.
Brusentsova Lilia Samimovna,
Candidate of Sociological Sciences, Associate Professor
Department of Economics, Management and Marketing
Ufa branch of the Financial University
Russia, Ufa
E-mail: lbrusbox@mail.ru
Sheina Anastasia Yurievna,
Candidate of Economic Sciences, Associate Professor,
Department of Economics, Management and Marketing
Ufa branch of the Financial University
Russia, Ufa
E-mail: ms.sheina90@mail.ru
Vasilevskaya Victoria Sergeevna,
Student
Master's program "Corporate Governance"
Ufa branch of the Financial University
Russia, Ufa
E-mail: vikusik-93@mail.ru
CREATING A TALENT POOL IN THE VUCA-WORLD
This article discusses the problems and opportunities in the formation of a personnel reserve in the VUCA-world. VUCA, an acronym for volatility, uncertainty, complexity, and ambiguity, is fast becoming a catchphrase in the corporate arena and a frequently discussed topic for today's adaptive leaders during annual strategy meetings. Economic turbulence and the rapid pace of change in our business environment are throwing many organizations and their leaders off balance, as they are unable to keep up with the changes in the VUCA-world. Large and small companies are facing a number of new challenges, including the need to build a talent pool that matches the variability of the environment.
Keyword. Personnel reserve, personnel composition, personnel policy, VUCA-world.
Nosov Alexander Leonidovich
Doctor of Economic Sciences,
Candidate of Technical Sciences
Professor of Economics and Management
Vyatka State Agricultural Academy,
Russia, Kirov
E-mail: logistic_vgu@mail.ru
THE ROLE OF LOGISTICS IN THE AGRICULTURAL SECTORS
OF THE COUNTRY
Logistics and agriculture are the most important sectors of the Russian economy. The problems of applying the methodology and tools of logistics in the agro-industrial complex await careful analysis and solution. The market economy increases the number of economic agents and reduces the stability of relations between them. This makes it difficult to establish permanent supply chains and prevents the allocation of an end-to-end material flow in supply chains. In this work, based on the analysis of literary sources, an attempt is made to show the possibilities of using and prospects for the intensive introduction of logistics in the agricultural sector. It is concluded that logistics has a great potential to increase productivity and reduce costs, but the use of logistics requires the attention of the state, stimulation of the involvement of science in the development of effective solutions and professional training of specialists in the field of agricultural logistics.
Key words: logistics, agriculture, State Program for the Development of Agriculture, logistics infrastructure, logistics centers.
Oborin Matvey Sergeevich,
Doctor of Economic Sciences
Professor of the Department of Economic Analysis and Statistics
of the Plekhanov Russian University of Economics, Perm branch;
Professor of the Department of World and Regional Economy,
of the Economic Theory FSBEI HE «Perm state national research University»;
Professor of the Department of Management,
State Agro-Technological University Named after Academician D.N. Pryanishnikov;
Professor of the Department of Management and Technologies in Tourism and Service
Sochi State University
E-mail: recreachin@rambler.ru
PROBLEMS AND PROSPECTS OF IMPORT SUBSTITUTION IN THE CHEMICAL INDUSTRY ON THE EXAMPLE OF THE PERM REGION
The article is devoted to the study of the problems and prospects of import substitution of the chemical industry in Russia and the Perm Territory. The relevance of the topic is due to the significant role of the industrial products of the industry in the country's economy, the influence of the scientific and technological potential of enterprises on many types of economic activities, in particular, other areas of material production, meeting the demand from the population. In modern conditions of sectoral development planning, the need for interaction between management levels, continuity of tactical and strategic goals, as well as prompt response to changes in external conditions is increasing. The effectiveness of the implementation of the strategy for the development of the chemical industry in the long term depends on the systematic measures taken by state and regional authorities, a combination of administrative and market management mechanisms, which include clusters and networks. The analysis of scientific and theoretical approaches to assessing opportunities and risks in modern conditions of global crises and changes in trade and economic conditions in the markets of presence. Theoretical models are proposed for the implementation of strategies for the development of the chemical industry, as well as the directions of import substitution based on overcoming the existing problems and limitations of sustainable growth of financial and economic indicators of the considered type of economic activity.
Key words: chemical industry, chemical products, import substitution, export, import, competitiveness.
Oborin Matvey Sergeevich,
Doctor of Economic Sciences
Professor of the Department of Economic Analysis and Statistics
of the Plekhanov Russian University of Economics, Perm branch;
Professor of the Department of World and Regional Economy,
of the Economic Theory FSBEI HE «Perm state national research University»;
Professor of the Department of Management,
State Agro-Technological University Named after Academician D.N. Pryanishnikov;
Professor of the Department of Management and Technologies in Tourism and Service
Sochi State University
E-mail: recreachin@rambler.ru
THE ROLE OF INTELLIGENT SYSTEMS IN INCREASING OF
AGRICULTURAL EFFICIENCY
Achievements of scientific and technological progress are decisive in the development of the economy and increasing the competitiveness of domestic food products and plant materials. Intelligent systems for microclimate control, soil analysis and management of agricultural machinery are rapidly developing by manufacturers in different countries with agricultural specialization. The quality of crop and livestock products, the growth of agricultural production increasingly depends on the innovation process and the introduction of technological solutions into the production cycle. Important factors in the strategic development of agriculture and the agro-industrial complex are scientific and research progress and innovative processes that contribute to the continuous renewal of production, the growth of export-import sales and food consumption.
Key words: intelligent systems, innovation, innovation, agriculture, agricultural sector.
Paskalova Galina Georgievna,
Assistant, Applicant
Department of Management and Innovation
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: GGPaskalova@fa.ru
THE FACTORS OF GROWTH OF FAMILY BUSINESS IN RUSSIA
In Russia, the formation and development of entrepreneurship has its own characteristics, the most important of which is that entrepreneurship is still an insufficiently developed phenomenon. Every day the Russian economy is forced to undergo various changes. Today, more and more attention is paid to small businesses, including family businesses. Family businesses make up a significant part of the global economy, with an estimated 70-90% of global GDP annually. Of great interest are the ways to adapt family businesses to the constant changes that occur within the country. The article highlights the main approaches to the definition of the concept of "family business", suggests the criteria for family business and identifies the main factors affecting the development of family business. The result of the study is the development of a set of recommendations for the development of growth factors of the Russian family business.
Keywords: family business, growth factors, sustainability, development, non-family business.
Pegushina Anna Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Personnel Management
Crimean Federal University named after V.I. Vernadsky.
Russia, Simferopol
E-mail: kameliya1983@mail.ru
Sevastyanova Oksana Vasilievna,
Candidate of Economic Sciences, Associate Professor
Department of Management
Crimean Federal University named after V.I. Vernadsky.
Russia, Simferopol
Е-mail: sevastyanova81@yandex.ru
METHODOLOGY FOR EVALUATING THE LEVEL OF EFFICIENCY OF THE ENTERPRISE
The article discusses the methodology for assessing the level of efficiency of an enterprise indicators have been identified that, in terms of their content, would reflect the features and patterns of each group of indicators that make up the overall efficiency. The work identified the following groups of indicators: production and technical efficiency (PE); labor efficiency (LE); financial performance (CE); marketing effectiveness (ME); innovative efficiency component (IE).
Key words: efficiency, level of activity efficiency, assessment methodology, indicators, production and technical efficiency, efficiency of labor resources use, financial efficiency, marketing efficiency, innovative component of efficiency.
Rulevsky Alexander Mikhailovich,
Applicant
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: rulevskiy@internet.ru
INFRASTRUCTURAL SUPPORT IN THE SPHERE OF ENVIRONMENTAL ENTREPRENEURSHIP
The article discusses the modern conditions for the development of environmental entrepreneurship; identified the features of modern environmental entrepreneurship; the factors influencing the development of environmental entrepreneurship have been identified; systematized the main problems of the development of environmental entrepreneurship in Russia; the leading directions of development of ecological entrepreneurship are indicated.
The author has improved the scientific and methodological approach to the formation of infrastructural support for environmental entrepreneurship, which, in contrast to the existing ones, is supplemented with an element of ensuring environmental knowledge and culture, which are aimed at forming environmental literacy of the population, as the basis of the value system of consumers of environmental services.
Key words: infrastructure support, ecological entrepreneurship, ecosystem, eco-audit, knowledge system, ecological culture, ecological clean products, eco-printers.
Siparo Konstantin Alekseevich,
Candidate щf Economic Sciences,
Senior Researcher, Center for Post-Soviet Studies
Institute of Economics of the Russian Academy of Sciences.
Russia, Moscow
E-mail: redknight@bk.ru
PROSPECTS AND PROBLEMS OF ECONOMIC COOPERATION OF RUSSIA AND UZBEKISTAN
The article highlights the dynamics of economic development in Uzbekistan, relations with partner countries, in particular, with Russia. Joint energy projects are considered, attention is paid to the problems of modernizing the infrastructure of both social and economic sectors, as well as existing and planned investment projects.
The analysis of the structure of trade, exports and imports is carried out, the GDP of past and present years is compared. Based on the data obtained, certain tendencies have been identified, on the basis of which a forecast for the further development and prospects of the republic is given.
Key words: Uzbekistan, prospects, cooperation, development, economy, investments, trade.
Soshenko Inna Viktorovna,
Senior Lecturer
Department of Marketing and Commercial Affairs
Faculty of Marketing, Trade and Customs
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: evviinna@mail.ru
CONSUMER BEHAVIOR MANAGEMENT BASED ON VIRAL MARKETING
The article systematizes the material on managing consumer behavior based on viral marketing, present the basic rules for the formation of a viral marketing strategy, taking into account new consumer preferences and consumer behavior. Also, examples of viral promotion methods are presented and characteristics of these methods in terms of impact on consumer behavior are given. The material on managing consumer behavior based on viral marketing is systematized, the basic rules for the formation of a viral marketing strategy are presented, taking into account new consumer preferences and consumer behavior.
Key words: viral marketing, strategy, consumer, consumer behavior, management, viral promotion, viral advertising.
Garifullin Ilmir Ilnurovich
Postgraduate
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: ilmir0493@gmail.com
DIGITALIZATION OF THE ISLAMIC BANKING SECTOR AS A LEVER FOR FURTHER GROWTH AND DEVELOPMENT
The article analyzes the dynamics of the global development of Islamic banks. Among the total Islamic finance, the largest share is in the Islamic banking sector (72.4%). The global trend is developing towards the digitalization of not only the real sector of the economy, but also the financial sector. Financial technologies are the driver of the growth of Islamic banking assets, which is associated with the automation of banking operations and minimizing costs. The development towards fintech is beneficial for both customers and Islamic banks, which increases the efficiency of the financial services provided. Islamic fintech platforms use advanced technologies in the form of artificial intelligence, blockchain, big data, and extensive cloud computing for transparency and systematization of Islamic banking activities. The article presents comparative characteristics of the opportunities and challenges of Islamic fintech, as well as the financial regulator as an opportunity for the development of Islamic fintech and as risks for Islamic financial technologies. The distribution of Islamic fintech in countries where a significant share of fintech companies are concentrated in Indonesia is given. In Russian practice, on the example of the Financial House "Amal", the introduction of the Islamic financial instrument " Musharakah" is proposed to increase the portfolio of investors ' profitability and the possibility of financing not only existing businesses, but also promising start-up projects.
Keywords: Islamic banks, Islamic finance, digitalization, fintech, musharaka, crowdfunding, blockchain, fintech companies, startup projects, Amal Financial House.
Zvereva Tatiana Vladimirovna
Doctor of Sociological Sciences, Associate Professor,
Professor at the Department of Taxes and Tax Administration,
Financial University under the Government of Russian Federation
Russia, Moscow
Email: tatzvevlad@mail.ru
NEW PHILOSOPHY OF TAX ADMINISTRATION IN DIGITAL REALITY
The article examines topical issues of the development of tax administration in the Russian Federation. The terminological nature of the concepts "tax administration" and "tax control" is analyzed. The author analyzes the transformation of the philosophy of interaction between tax authorities and taxpayers from the 1990s to the present day. Models of tax administration are described. The conducted retrospective analysis allows us to draw a conclusion about the transformation of tax administration models and related tax control, as a consequence of the change in the philosophy of interaction between actors of tax relations in the context of digitalization.
It was revealed that within the framework of the modern client-oriented approach, tax administration combines two important, not at first glance, contradictory and important areas: service and responsibility.
The aim of the study is to determine the reasons and promising directions for the development of tax administration in the context of digitalization of the economy.
Key words: client-oriented approach, tax administration, tax control, tax service, tax monitoring, partnership, digitalization of the economy.
Igoshina Daria Romanovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics of the Vladimir Branch
Russian Academy of National Economy and Public Administration
under the President of the Russian Federation.
Russia, Vladimir
E-mail: kachinceva.dr@mail.ru
SHERING COMPANY FINANCIAL FLOW DISORDERS CAUSED BY THE HEALTHCARE CRISIS
The article attempts to assess the impact of the health crisis and the ensuing economic downturn on the sharing economy and the financial flows of sharing companies. The threats and problems faced by the sharing companies have been identified. Using the example of companies, which are traditional examples of companies in the sharing economy, the negative consequences of the current economic downturn and social distancing measures are considered.
Key words: sharing economy, sharing economy, threats, crisis.
Kurmanova Lilia Rashidovna,
Doctor of Economic Sciences, Professor
Department of Finance and Taxation Bashkir State University.
Russia, Ufa
E-mail: kurmanova_ugaes@mail.ru
Galimova Guzalia Abkadirovna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Finance and Taxation
Bashkir State University.
Russia, Ufa
E-mail: ggalimova02@yandex.ru
TAX ADMINISTRATION ISSUES ACTIVITIES OF SMALL BUSINESSES
The article considers the main trends in the development of tax administration of small and medium-sized enterprises on the example of the Republic of Bashkortostan. There has been a decrease in the number of operating small enterprises in recent years, while the volume of tax revenues to the budget system from small businesses increases annually, which is the result of digitalization of the field of tax administration. The directions of further improvement of tax administration are formulated in order to stimulate the development of small businesses and strengthen the regulatory function of the applied special tax regimes.
Keywords: tax administration, small and medium enterprises, tax burden, tax checks, special tax regimes.
Sheina Anastasia Yurievna,
Candidate of Economic Sciences, Associate Professor
Department of Economics, Management and Marketing
Ufa branch of the Financial University under the Government of the Russian Federation.
Russia, Ufa
E-mail: ms.sheina90@mail.ru
Ryabova Ekaterina Ivanovna,
Master's degree student
Ufa branch of the Financial University under the Government of the Russian Federation.
Russia, Ufa
E-mail: ekaterinaryabova1996@mail.ru
Khusainova Rimma Rinatovna,
Master's degree student
Ufa branch of the Financial University under the Government of the Russian Federation.
Russia, Ufa
E-mail: Khusainova.rim@yandex.ru
STATE AND TRENDS IN THE DEVELOPMENT OF TAX CONSULTING IN THE RUSSIAN FEDERATION
In the conditions of economic uncertainty and improvement of tax administration, including in terms of increasing capacity for digital technologies and analytical tools, new requirements are being put forward for the tax consulting market. This article attempts to track the development of tax consulting in the Russian Federation, analyze foreign experience, and highlight the problems and prospects of tax consulting in the context of the consequences of COVID-19.
Keyword: tax consulting, consulting, the essence of tax consulting, taxation, models of tax consulting.
Abramova Ruta Sergeevna,
Postgraduate of the Department «Management»
Financial University at
Russian Federation government
Russia, Moscow
E-mail: Ruta.davydova@mail.ru
METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STATE CULTURAL INSTITUTIONS (ON THE EXAMPLE OF THE STATE MILITARY HISTORY MUSEUM-RESERVE «PROKHOROV FIELD»)
Today, museums and libraries have come close to understanding that the current state of museum and library business requires the formation of an adequate system of indicators and criteria for their evaluation. The relevance of the problem is confirmed by the growing number of publications and discussions about what should be the methods of evaluating museum and library services and the effectiveness of museum and library institutions, an increasing number of documents that are aimed at assessing the level of development of museums and libraries and an attempt to form a new system for monitoring the effectiveness of their activities. This article offers the author's methodology for evaluating the effectiveness of state cultural institutions on the example of the museum-reserve «Prokhorov field».
Keywords: evaluation of the activities of museums, evaluation of the activities of libraries, performance indicators, social efficiency, economic efficiency, quantitative indicators, qualitative indicators, methods of evaluation of state cultural institutions.
Arutyunyan Gegine Akopovna,
Postgraduate
Audit and Corporate Reporting Department
Financial University under the Government of the Russian Federation,
Head of the IFRS Accounting and Reporting Methodology Department,
PJSC “MTS”
Russia, Moscow
E-mail: harutunyan@mail.ru
ACCOUNTING FOR THE FINANCIAL COMPONENT IN CONTRACTS WITH CUSTOMERS IN ACCORDANCE WITH IFRS 15: PRACTICAL APPLICATION
The new revenue accounting standard provides requirements and guidance for allocating and accounting of significant financing component. It is more detailed than the one in the previous IAS 18 Revenue, and answers many open questions that arose before its release. However, companies need to develop an approach to accounting for the financial component, taking into account the specifics of their business practices and the industry as a whole. The article offers an algorithm of actions and tips for developing an approach to accounting for revenue when providing and receiving financing.
Keywords: revenue, financing, installment plan, deferred payment, prepayment, significant financing component, financing rate, interest income, value added tax.
Biimyrsaeva Erkegul Mundusbekovna,
Candidate of Economic Sciences,
Director of the Russian-Kyrgyz Institute for Business Automation InTUIT
Kyrgyz Republic, Bishkek city
E-mail: bijmyrsaeva.erke@mail.ru
Rysalieva Baktygul Bolotbekoyna,
Acting Associate Professor
Russian-Kyrgyz Institute for Business Automation InTUIT
Kyrgyz Republic, Bishkek city
E-mail: fllower_09@mail.ru
SOME ISSUES OF AUTOMATIZATION OF MANAGEMENT ACCOUNTING OF THE EFFICIENCY OF THE ENTERPRISE'S ACTIVITIES IN THE MARKET ECONOMY
This article analyzes the issues of management accounting and what tasks can be solved with the help of their automatization. The final result after the automatization of management accounting and possible ways of a quick start at each stage have been determined.
Key words: automatization, profit, control, planning, budgeting, management accounting, reporting, costs.
Morzavchenkova Svetlana Mikhailovna,
Postgraduate of the Department of Audit and Corporate Reporting
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: s.m.guseva@mail.ru
ANALYTICAL REVIEW OF MAJOR CHANGES IN THE INTEGRATED REPORTING FRAMEWORK 2021
The International Integrated Reporting Framework, published by the International Integrated Reporting Council in 2013, defined the basic principles, content elements, and an explanation of the fundamental concepts underlying them. Over the past time, the Framework has improved the quality of reporting around the world, helped to strengthen the relationships of companies with stakeholders, and increased the capital management of companies. The need for integrated thinking is also confirmed in connection with the challenges that businesses around the world face today: climate change, environmental disasters, a global COVID-19 pandemic and other problems. In response, The International Integrated Reporting Council announced the need to revise the Framework in order to help businesses deliver more robust, balanced reporting.
Key words: integrated reporting, stakeholders, integrated thinking, value creation, business model, Integrated Reporting Framework, Global Reporting Initiative, The International Integrated Reporting Council, capitals, outputs and outcomes.
Morzavchenkova Svetlana Mikhailovna,
Postgraduate of the Department of Audit and Corporate Reporting
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: s.m.guseva@mail.ru
INFLUENCE OF THE COVID-19 PANDEMIC ON THE CORPORATE REPORTING OF RUSSIAN COMPANIES
The COVID-19 pandemic is spreading rapidly around the world. The virus has, to an indeterminate extent, implications not only for human lives, but also for business and financial markets. Organizations should carefully consider the reporting implications of these circumstances. The pandemic is having a direct or indirect impact on virtually all organizations, but especially in sectors such as flights, tourism and hospitality. Even if the organization is not experiencing direct consequences of the pandemic, the indirect consequences will affect everyone. While the impact will not be severe for some organizations, and for some it may even be profitable, no one will be left unaffected. Companies around the world are adjusting to doing business in the face of uncertainty, and governments and regulators are promulgating new legislation to mitigate the impact of the epidemic. In this situation, particular attention is paid to the social responsibility of business, disclosure of non-financial information in corporate reporting. In a pandemic, interactions between business and society play an important role for the economy as a whole.
Key words: integrated reporting, The International Integrated Reporting Framework, pandemic, COVID-19, coronavirus, IFRS, social responsibility.
Khokhlov Vladimir Vladimirovich,
Candidate of Mathematical Sciences, Associate Professor
Sevastopol State University.
Russia, Sevastopol
E-mail: khokhlov_vv57@mail.ru
Chaikina Elena Vasilievna,
Candidate of Economic Sciences, Associate Professor
Sevastopol State University.
Russia, Sevastopol
E-mail: lena_chaykina@list.ru
ANALYSIS OF THE ACTIVITY OF THE ENTREPRENEURIAL STRUCTURES OF THE SEVASTOPOL REGION
The lack of statistical data on the economic state of the Sevastopol region, as well as the lack of objective data on the provision of business structures with financial services from the banking sector, set the task of attracting sociological research in the form of a survey of representatives of business structures. The data of the conducted expert survey of business entities of the city of Sevastopol are analyzed. The work carried out exploratory factor analysis of expert assessments of various economic and financial aspects of regional development.
Key words: sociological survey, business, government support, financial services, profitability, exploratory factor analysis.
Barsukova Marina Vyacheslavna,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: marinabarsukova@mail.ru
EXTERNAL AND INTERNAL CONDITIONS OF THREATS IN THE FINANCIAL SPHERE OF THE REGION
The article examines the main threats to financial security in modern Russia and the conditions for their emergence. Emphasis is placed on internal and external threats, security factors in the financial sphere of the region. Based on the analysis of threats to financial security, the key points of managing the financial security of the region are highlighted.
Key words: financial sector, financial security, threats, security factors.
Barsukova Marina Vyacheslavna,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: marinabarsukova@mail.ru
APPROACHES TO MODELING A REGIONAL ECONOMIC SECURITY MANAGEMENT SYSTEM
The article describes the main approaches to modeling the management of economic security at the regional level, analyzes the factors that determine its state. A model for managing the development of economic security in the region is proposed, based on a strategic approach and decomposition of its goals. The main elements of the provision necessary for the successful implementation of the model for managing the economic security of the region are considered.
Key words: economic security, region, areas of threats, management model.
Bikmullin Albert Lutfullovich,
Doctor of Economic Sciences,
Doctor of Philosophy, Professor,
President of the Academy of Informatization of the Republic of Tatarstan.
Russia, Kazan
Е-mail: airt@bk.ru
FACTORS OF ENSURING ECONOMIC SECURITY AND THEIR SYSTEMATIZATION AT THE REGIONAL LEVEL
The article examines individual factors, their impact on economic security, the possibility of systematization for analysis and monitoring of economic security at the regional level.
Key words: sustainable development, economic security, external and internal factors, a system of indicators, analysis and assessment.
Bogdanov Sergey Nikolaevich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sn_bogdanov@mail.ru
RISK DISTRIBUTION IN ENSURING THE ECONOMIC SECURITY OF THE COOPERATIVE ORGANIZATION
The article discusses the need to distribute risks and threats to economic security in credit cooperation organizations for the implementation of stable activities in the financial market, as well as with the aim of getting out of difficult economic situations on the basis of developing the necessary mechanisms and tools for this.
Key words: risks; economic security; management; credit cooperation.
Burkhon Ismoilzoda Saidmurod,
Candidate of Economic Sciences, Associate Professor
Department of Economics and Tourism
Institute of Technology and Innovation Management.
Republic of Tajikistan, Kulyab
Е-mail: habibullo-n@yandex.ru
Odinaeva Sitora Rustamovna,
Assistant of the Department of Economics and Tourism of the Faculty
"Economics and new educational technologies"
Institute of Technology and Innovation Management.
Republic of Tajikistan, Kulyab
Е-mail: habibullo-n@yandex.ru
SOME ASPECTS OF ENSURING THE ECONOMIC SECURITY OF THE REGION UNDER THE NEGATIVE IMPACT OF THE COVID-19 PANDEMIC
Today, humanity is experiencing the largest pandemic in more than a century. The COVID-19 pandemic has become the most serious global challenge, and its results will undoubtedly lead to significant changes that will largely determine the further development of society. The article is considered aspects of ensuring the economic security of the region with the negative impact of the COVID-19 pandemic. An analysis of the consequences of the pandemic on the economy of the Republic of Tajikistan is given, financial and economic problems are identified and some recommendations are made to solve these problems in order to increase economic security.
Key words: economic security, economy, pandemic, consequences, provision, development, Republic of Tajikistan.
Danilov Konstantin Dmitrievich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
TRENDS OF SUSTAINABLE AND SAFE DEVELOPMENT OF THE ECONOMY OF THE REGION FROM THE POSITION OF EFFECTIVE USE OF LABOR RESOURCES
The article discusses the issues of sustainable development in connection with the problems of using labor resources at the regional level and in individual economic entities, which in the current geopolitical conditions becomes a factor in ensuring economic security and its separate direction - personnel security.
Key words: employment of the population, labor resources, economic security, threats, personnel security.
Eremina Irina Vladimirovna,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E- mail: kbua@inbox.ru
HUMAN CAPITAL AS A FACTOR OF ENSURING ECONOMIC AND PERSONNEL SECURITY IN THE ORGANIZATION
The article deals with theoretical and organizational issues of human potential as a resource for personnel security and as a factor in ensuring economic security. The most important tasks of human potential development are highlighted, raising the significance of this factor in the system of economic security of the country, region and an individual enterprise.
Key words: human capital, epistemological and ontological approaches, human potential, personnel security, indicators, threshold values, economic security.
Kasatkin Sergey Evgenievich,
Doctoral student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
ROAD MAP IN A LONG-TERM FORECASTING ECONOMIC SECURITY
OF FINANCIAL SECTOR OF RUSSIAN ECONOMY
The article discusses methods of long-term forecasting of the economic security of the financial sector of the economy, identifies megatrends, based on which a roadmap for ensuring economic security in the long term is drawn up and are indicated weak signals of threats in the roadmap.
Key words: economic security, long-term forecasting methods, horizon scanning, megatrends, roadmap, threats.
Kurmanova Lilia Rashidovna,
Doctor of Economic Sciences, Professor
Department of Finance and Taxation
Bashkir State University.
Russia, Ufa
E-mail:kurmanova_ugaes@mail.ru
Khaziakhmetov Ruslan Albertovich,
Postgraduate
Department of Finance and Taxation
Bashkir State University.
Russia, Ufa
E-mail: ruslan5-5-5-5-5@mail.ru
MODERN PROBLEMS OF TAX SECURITY OF THE RUSSIAN FEDERATION
The article presents the results of the analysis of the GDP of the Russian Federation and the structure of the consolidated budget for the period from 2008 to 2019, which is a system of information about the continuing threat to the tax security of Russia, manifested in the raw material orientation of the Russian economy. Conditions and factors were identified, the impact of which could lead to a significant reduction in tax revenues. The export-raw material model of Russia's economic development is gradually exhausting itself, and there is a need to form a new growth model. This is due to changes in the structure of global demand for energy resources and the structure of their consumption, the development of energy-saving and" green " technologies.
Key words: tax, threat, budget, GDP, revenues, tax security, structure, fuel and energy products.
Poltoradneva Natalia Leonidovna,
Candidate of Economic Sciences, Associate Professor
Omsk State Transport University.
Russia, Omsk
Е-mail: PoltoradnevaNL@mail.ru
SOCIOLOGICAL APPROACH TO RESEARCH OF THE THEORY OF ECONOMIC SECURITY AND THEIR GEOGRAPHY
The article identifies leading Russian scientists working in the field of economic security. This makes it possible to create a basis for defining scientific directions in this area, the most developed in Russian scientific schools "Economic security". The empirical basis of this work was the open sources of the Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation, the official websites of universities, as well as data from the National Electronic Library and the Russian State Library. In each dissertation council, scientists were identified who were most actively engaged in scientific activity, manifested in publication activity through bibliometric and scientometric indicators. The study made it possible to identify modern scientists dealing with the problems of economic security, to compile their rating on the basis of scientometric and bibliometric data, to state that the geography of Russian scientists is wider than the geography of existing dissertation councils.
Key words: leading Russian scientists, Russian scientific schools "Economic Security", sociological approach, theory of intelligent networks and cultural capital, economic security.
Popov Alexey Yurievich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Audit
Ural State University of Economics.
Russia, Ekaterinburg;
Doctoral student
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: prepodpopov@yandex.ru
INVESTMENT RISKS OF CAPITAL INVESTMENTS IN ASSETS OF BUSINESS ENTITIES: CLASSIFICATION, IDENTIFICATION, SECURITY PROVISION
The article deals with the definition, identification and classification of investment risks in the implementation of capital investments by modern business entities in the course of investment activities. The definition of investment risk is substantiated on the basis of regulatory documents and analysis of various points of view. The bases of the classification of risks are considered and their refined classification is proposed. Methods for identifying investment risks are analyzed in detail, their advantages and disadvantages are indicated. The problem of identification of investment risks is formulated in order to ensure economic security in the implementation of investment activities.
Key words: investment risk, capital investments, economic security, risk assessment methods, investment project.
Rogova Tatyana Nikolaevna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Economics and Organization of Production
Ulyanovsk State Technical University.
Russia, Ulyanovsk;
Doctoral student
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: t.rogova@ulstu.ru
REGIONAL THREATS TO FINANCIAL AND ECONOMIC SECURITY IN THE BUDGET AND TAX SPHERE
Currently, financial and economic security is a priority area of national security. The federal structure of the state determines the formulation of the scientific task of theoretical and practical substantiation of regional aspects of security in the context of identifying the main threats that can have a negative impact and introduce a mismatch in the mechanism of functioning of regional systems. The article analyzes the threats faced by the regional economy in the formation of the fiscal potential of the territories. Practice shows the imperfection of the budgetary policy, which creates threats to the socio-economic development of the constituent entities of the Russian Federation, which determines the relevance of developing methods and approaches to assessing the fiscal provision of territories.
Key words: financial and economic security, threat, budget, interbudgetary alignment.
Sokolinskaya Yulia Mikhailovna,
Candidate of Economic Sciences, Associate Professor
Department of Economic Security and Financial Monitoring
Voronezh State University of Engineering Technologies.
Russia, Voronezh
E-mail: sokolinskaya.y@bk.ru
DIAGNOSTIC ASSESSMENT OF THE PARAMETERS OF ECONOMIC SECURITY OF SINGLE-INDUSTRY MUNICIPALITIES (SINGLE-INDUSTRY TOWNS)
Conventionality of research in determining the socio-economic situation of single-industry towns led to a distortion of the picture in this direction. The situation provoked a number of problems. Issues include the use of ineffective measures to replace threats and identify the risks of developing a single-industry town. The basis confirms the relevance of the topic diagnostics of the state of the socio-economic situation of a single-industry municipal entity. Timely diagnostics of the state of the socio-economic situation of the single-industry town allows us to determine the vectors of the future development of the territory and eliminate the weaknesses of interaction with the city-forming enterprise. The purpose of this article is to form an algorithm for diagnosing the state of the socio-economic situation of a single-industry municipality. The objectives of the study are to consideration of the conceptual series of the definition of “socio-economic situation”, to highlighting the features of the diagnostic process, to identifying tools for diagnosing the state of socio-economic situation, to the formation of an algorithm for diagnosing the state of socio-economic situation of single-industry town. To implement this goal, the following tools are the method of conceptual orientation, the method of essential perception, the method of grouping similar characteristics, the method of complex presentation of the object of study, the method of implication, the method of imitation of an integral subject, the method of model demarcation, the method of accumulating data, the method of functional associations.
Keywords: diagnostics, the single-industry town, the socio-economic situation, the algorithm, the mechanism, municipality, tools.
Sokolinskaya Yulia Mikhailovna,
Candidate of Economic Sciences, Associate Professor
Department of Economic Security and Financial Monitoring
Voronezh State University of Engineering Technologies.
Russia, Voronezh
E-mail: sokolinskaya.y@bk.ru
PARAMETRY OF REFERRING MUNICIPALITIES TO THE STATUS OF "DEPENDENT" ON THE ACTIVITIES OF CITY-FORMING ORGANIZATIONS AS A FACTOR VIOLATING ECONOMIC SECURITY
The development of municipalities requires analytical research. Research will highlight the problem of the dependence of municipalities on environmental functioning factors. Actual is the topic of determining the status of dependent municipalities on the activities of city-forming organizations. The dependence aspect violates the sustainability of the municipality and economic security. The effectiveness of the tools and mechanisms of municipalities is quite insignificant. The formulated problems require the allocation of exact parameters for classifying municipalities as dependent on the activities of city-forming organizations in accordance with economic security indicators. The purpose of the scientific article is the formation of parameters for classifying municipalities as dependent on the activities of city-forming organizations in accordance with indicators of economic security. The objectives of the study are: to consideration of the signs of dependent municipalities on the activities of the city-forming enterprise, to the allocation of features of dependent municipalities on the activities of the city-forming enterprise, to the presentation of decomposition parameters of classifying the municipality as dependent on the activities of the city-forming enterprise, to the formation of the parameters for classifying municipalities as status dependent on the activities of city-forming organizations in accordance with the economic security. The toolkit of scientific research includes: the graphical method, the method for distinguishing characteristics, the method for normative study, the method for implicating performance indicators, the method for high-quality development.
Keywords: the economic security, parametria, the municipality, the single-industry town, the city-forming organization, the financial dependence.
Flenova Elena Viktorovna,
Senior Lecturer
Department of Management and Personnel Management
Academy of Social Education.
Russia, Kazan
E-mail: elenaflenova@mail.ru
IMPROVEMENT OF THE ECONOMIC SECURITY MANAGEMENT INSTRUMENTS OF BANKING ORGANIZATIONS IN THE REPUBLIC OF TATARSTAN
The article analyzes the main factors of the influence of the banking system on the implementation of the general directions of economic development on the example of the Republic of Tatarstan. The study takes into account the restrictions on economic and financial activities due to the announced coronavirus pandemic. In order to improve regional economic security, it is proposed to actively build up long-term resources, transform attracted funds into investments, expand the range of banking services, and increase financial protection for individuals and legal entities.
Key words: economic security, banking system security, regional banks, banking security management tools.
Khanafeev Farid Fayzrakhmanovich,
Doctor of Economics, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E- mail: kbua@inbox.ru
Bikmullin Albert Lutfullovich,
Doctor of Economic Sciences,
Doctor of Philosophy, Professor,
President of the Academy of Informatization of the Republic of Tatarstan.
Russia, Kazan
Е-mail: airt@bk.ru
SUSTAINABILITY AS A FACTOR IN THE DEVELOPMENT OF ECONOMIC SECURITY SYSTEMS
The article examines the category of sustainability of development, its theoretical and practical significance for the system of ensuring economic security at different levels of management.
Key words: development sustainability, economic security, GRI global initiative, environmental sustainability, economic sustainability, social sustainability, indicators, threshold values, monitoring.
Khasbiullina Guzel Mukhammatovna,
Postgraduate
Department of Economics and Entrepreneurship in Construction
Kazan State University of Architecture and Civil Engineering
Russia, Kazan
E-mail: guzelya10hasbiullina@yandex.ru
ESSENCE OF ECONOMIC SECURITY OF A CONSTRUCTION COMPANY AND THREATS IMPACTING IT
One of the important factors of the country's economic security is to ensure the safe and reliable operation of enterprises in the construction industry. The article proposes the author's definition of "economic security of a construction enterprise", identifies threats that have a significant impact on the ability of the enterprise to function and develop smoothly.
Key words: economic security of an enterprise, construction, external and internal threats.
Tsaregorodtsev Ivan Sergeevich,
Postgraduate
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Ivantsareg@yandex.ru
INNOVATIVE ASPECT OF INVESTMENT ATTRACTIVENESS IN THE SYSTEM OF ECONOMIC SECURITY OF THE REGION
The relevance of the study is due to the impact of the economic crisis on the development of the country's regions, as well as the impact of sanctions that restrict the interaction of domestic enterprises with foreign ones. The current situation puts the regions in front of the need to develop innovative sectors of the economy, since the lag in knowledge-intensive and high-tech industries from other states poses a threat to economic security. The purpose of the study is to consider the innovative aspect of investment attractiveness in the system of ensuring the economic security of the region. The significance of investments in innovative sectors of the regional economy is justified. The level of innovation of the subjects of the Russian Federation is characterized. Mechanisms for the development of innovative sectors of the regional economy are proposed.
Key words: innovation, regional economy, investment attractiveness of the region, economic security of the region.