English
РусскийArnaberdiyev Avdykerim Rozyzhumaevich
Associate Professor,
Department of Informatics and
System Programming
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kerim.arnaberdiyev@gmail.com
A MODEL FOR LAUNCHING A DIGITAL ECOSYSTEM TO ENSURING ECONOMIC SECURITY OF THE REGION
Abstract. The article is devoted to the development and description of a model for launching a digital ecosystem in the regions of Russia. The steps necessary for the successful launch of digital ecosystems in various regions of the country are considered. Key aspects of the process and the optimal strategy for implementing such a model in regional governance structures are highlighted. The issue of involving various stakeholders in the process of forming and developing a digital ecosystem is analyzed. Keywords: economic security, digital ecosystems, digital economy.Arnaberdiyev Avdykerim Rozyzhumaevich
Associate Professor,
Department of Informatics and
System Programming
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kerim.arnaberdiyev@gmail.com
THREATS TO ECONOMIC SECURITY AND THEIR IMPACT ON THE DEVELOPMENT OF DIGITAL ECOSYSTEMS
Abstract. The article is devoted to the study of threats to economic security and their impact on the development of digital ecosystems. The article presents a logical and graphical diagram of a digital ecosystem, which allows visualizing the relationships between various elements of the system. Specific threats to economic security associated with the functioning of digital ecosystems are described, such as cyberattacks, economic threats, and insufficient protection of information resources. This study helps to better understand the complex nature of digital ecosystems and identify vulnerabilities that require additional attention and protection.
Keywords: economic security, threat to economic security, digital ecosystems.
Basisty Sergey Gennadyevich,
Deputy General Director for Commercial Activities of JSC NPP Radiosvyaz.
Russia, Krasnoyarsk
E-mail: basistyysg@inbox.ru
Nelidov Gennady Viktorovich,
Head of the Automation and Mechanization Department of JSC NPP Radiosvyaz.
Russia, Krasnoyarsk
E-mail: krtz24@mail.ru
Kharebin Artem Vitalyevich,
Master's degree student
Department of Organization and Management of
Knowledge-Intensive Production of the Institute of Engineering Economics
Siberian State University of Science and Technology
named after Academician M.F. Reshetnev.
Russia, Krasnoyarsk
E-mail: khariebin01@mail.ru
MEDICAL PRODUCT LINE AS A CIVIL PRODUCT AS A DIRECTION OF THE STRATEGY OF INNOVATIVE DEVELOPMENT OF HIGH-TECH ENTERPRISES OF THE RADIOELECTRONIC INDUSTRY
Abstract. In this article, within the framework of the implementation of the regulatory values established in the legislative acts on the production of high-tech civilian products (HTP) by science-intensive enterprises of the radio-electronic industry (REP), the choice of the medical direction with the subsequent release of a product line of equipment of this type is proposed. A list of state regulatory and legal documents regulating the release of HTP and establishing the necessary requirements in percentage terms with the release of military products (MP) is presented. The problems and advantages arising in the manufacture of high-tech medical equipment are shown for science-intensive enterprises of the REP, which have included the proposed recommendations in the development strategy.
Key words: medical equipment, high-tech enterprise, electronic industry, defense industry, civilian products.
Budyukin Vladislav Valerievich
Applicant
Michurinsk State Agrarian University,
Russia, Michurinsk
E-mail: vlad95b@mail.ru
THE IMPACT OF AN AGRO-INDUSTRIAL TECHNO-PARK ON THE DEVELOPMENT OF INNOVATIVE AGRICULTURAL EDUCATION IN THE REGION
Abstract. The article describes the role of agro-industrial technology parks as innovative integrated structures in the development of agricultural education for the agro-industrial complex (AIC) using the Lipetsk region as an example. Particular attention is paid to the analysis of economists on the impact of agro-industrial parks on increasing the prestige of innovative agricultural education, integrating science and business, and stimulating innovative activity in the agricultural sector. The article presents the results of a study on the financing of science and education in agriculture in the Lipetsk region for the period 2019-2023, and identifies the main sources and structure of costs. It is emphasized that the creation of an agro-industrial technology park in the Lipetsk region will be able to contribute to the practical training of specialists, attracting young people to the industry, improving the qualifications of teachers and developing innovative infrastructure. The key areas and financial aspects of the implementation of similar projects are presented, and the need for an integrated approach and state support for the effective formation and functioning of agro-industrial parks is noted. The article summarizes the strategic importance of the formation of an agro-industrial technology park and its ability to stimulate innovation, attract investment and ensure sustainable socio-economic development of the region. A conclusion is made on the importance of implementing the project and joint efforts to create an agro-industrial technology park, as well as on the results of its activities.
Keywords: agro-industrial technopark, innovations, agricultural education, financing, Lipetsk region.
Kaddumi Anas
Postgraduate
Belgorod State Technological University named after V.G. Shukhov,
Russia, Belgorod region,
E-mail: Anallana90@yandex.ru
ASSESSMENT OF INNOVATIVE ACTIVITY OF CONSTRUCTION INDUSTRY ENTERPRISES AS AN INNOVATION MANAGEMENT TOOL
Abstract. The construction industry is one of the leading sectors of the economy, accounting for more than 5% of the country's total GDP. For the first time in 2023, Russia was among the top five countries in terms of GDP, where the construction industry made a significant contribution to this, having broken records in terms of new construction volume for several years, despite the economic crises that have arisen, as well as the impact of sanctions. Innovative activity plays an important role in the development of the construction industry, allowing not only to modernize production, but also to speed up all business processes with the lowest costs. The article considers the trends in the construction industry under the influence of innovative activity, as well as the current state of the industry, with the aim of a more comprehensive study of the research topic. The author proposes his own concept of innovative activity of an enterprise, identifies criteria for assessing activity, its significance for the construction industry. Separately, the author analyzes such methods for assessing innovative activity as: qualitative, quantitative, financial methods, monitoring and analysis method, indicators of innovative activity. Examples of assessment of innovative activity by enterprises of the construction industry are considered, and an assessment of the importance of this area is given. The results of the study are presented, recommendations are given for the further use of innovative activity and assessment of innovative activity of companies.
Keywords: innovation activity, construction industry, efficiency, innovation, components of innovation activity, competitiveness, innovation activity, trends in the construction industry.
Mikhailov Mikhail Vadimovich,
Postgraduate
Cheboksary Cooperative Institute (branch)
Russian University of Cooperation.
Russia, Cheboksary
E-mail: m89278432281@yandex.ru
CLASSIFICATION OF TYPES OF INFRASTRUCTURE OF THE REGIONAL ECONOMIC SYSTEM
Abstract. The article is devoted to the analysis of the issues of formation and improvement of infrastructure within regional economic systems, as well as the typology of its types. The purpose of the study is to supplement and clarify the classification of regional infrastructure types, taking into account the key features significant for the economy and management of the region. In the course of the work, the analysis method was used to study the structural characteristics of the objects under consideration. The synthesis method was used to identify the links between the elements of the system under study. An improved classification of regional infrastructure types has been developed. It reflects such parameters as functional purpose, level of development, form of ownership, external and internal balance, innovation factor, crisis resistance, management style, social efficiency and use of the potential of the virtual economy. An expanded classification of regional infrastructure types according to new criteria makes it possible to more deeply understand the processes of its functioning and develop more effective management mechanisms. Such a classification system is becoming an important tool for strategic planning the development of territorial economic systems and monitoring the achievement of the intended goals of socio-economic growth.
Keywords: regional, infrastructure, economy, system, classification, balance.
Satsuk Tatyana Pavlovna,
Doctor of Economic Sciences, Professor,
Head of the Department of Accounting and Auditing
Petersburg State University of Railway Engineering of Emperor Alexander I.
Russia, Saint Petersburg
E-mail: stp13@mail.ru
Kolankov Sergey Vyacheslavovich,
Doctor of Economic Sciences, Associate Professor,
Professor of the Department of Road Construction of the Transport Complex
Petersburg State University of Railway Engineering of Emperor Alexander I.
Russia, Saint Petersburg
E-mail: stp13@mail.ru
FAIR VALUE IN ACCOUNTING AND REPORTING FOR REAL ESTATE VALUATION
Abstract. The article notes the relevance of assessing the fair value of the company's real estate. It characterizes changes in the assessment of fixed assets and capital investments in accounting and reporting in accordance with changes in the legislation of the Russian Federation. It specifies the main problems of determining and using methods for calculating the fair value of the company's real estate assets to calculate the cost and reflect them in the financial statements. It substantiates the possibility of applying all three approaches to assessing the fair value. It formulates provisions for assessing the discount rate. It indicates the need to adjust the key rate of the Bank of Russia when using it as a basis for assessing the discount rate. It provides calculation formulas and methodological provisions for their application. It proposes to use a new method - the subtraction method - when assessing the fair value of real estate. It proposes a classification of income approach methods that can be used to assess both the market and fair value of real estate. The main conclusions and proposals are formulated.
Keywords: accounting, financial reporting, market value, fair value, asset impairment, equilibrium value, valuation approaches, valuation methods, valuation standards.
Solonitsyn Aleksandr Andreevich,
Postgraduate Department of Accounting, Taxes and Economic Security Volga State University of Technology. Russia, Yoshkar-Ola E-mail: kbua@inbox.ru
PROBLEMS OF USING CRYPTOCURRENCIES IN EXPORT OPERATIONS WITH RUSSIAN OIL UNDER CONDITIONS OF SANCTIONS PRESSURE
Abstract. The article attempts to assess the economic efficiency of using cryptocurrencies in export deliveries of Russian oil under sanctions pressure. The advantages of cryptocurrency payment schemes and existing restrictions are considered with an emphasis on their financial and economic consequences.
Keywords: cryptocurrency, digital assets - stablecoins, settlements, export operations, risks.
Tomurov Pavel Dmitrievich Postgraduate Department of Accounting, Taxes and Economic Security Volga State University of Technology. Russia, Yoshkar-Ola E-mail: tomurov_pavel@mail.ru
Kudryavtsev Konstantin Aleksandrovich Doctor of Economic Sciences, Professor Department of Accounting, Taxes and Economic Security Volga State University of Technology. Russia, Yoshkar-Ola E-mail: kudryvtsev_konst@mail.ru
COMPREHENSIVE APPROACH TO ENSURING THE ECONOMIC SECURITY OF A DIGITAL ECOSYSTEM: DATA STANDARDIZATION AND EFFECTIVE INDEXING
Annotation. This article deals with a problem of economic security in conditions of the economy digitalization and the development of digital ecosystems. There is introduced the concept of the digital ecosystem economic security, defined as a state of protection of the ecosystem's core economic processes against threats, ensuring its resilient functioning and development amid digital transformation. The comprehensive approach is proposed, integrating organizational measures and technical mechanisms: data format standardization (ensuring integrity, compatibility, and protection) and data indexing (accelerating information processing and risk management). The findings establish a methodological foundation for building resistant and secure digital environments, holding strategic significance for enhancing economic security of digital ecosystems at the national level in the Russian Federation.
Keywords: economy digitalization, digital ecosystem, digital ecosystem economic security, data format standardization, data indexing.
Khinkanina Natalia Evgenievna,
Candidate of Economic Sciences,
Assistant of the Department of Accounting and Finance
MacEwan University.
Canada, Edmonton
E-mail:khinkaninan@macewan.ca
CASE METHOD IN TEACHING ACCOUNTING USING THE EXAMPLE OF NORTH AMERICA
Abstract. The article presents a comprehensive analysis of modern approaches to the case method, including the traditional method based on the analysis of static data from past periods, and the innovative livecasestudy (LCS) approach, which can be considered as a synthesis of a dynamic adaptive case and business simulation. The author conducted a detailed study of the evolution of the methodology based on her own experience, identified its key advantages and limitations, and proposed ways to improve the methodology. Particular attention is paid to the methodological aspects of using the hybrid form of the case method in the educational process of economic faculties. Using the example of North American practice, effective models for integrating this approach into the educational process are demonstrated.
Keywords: case method, LCS method, traditional case method, hybrid case method.
Qi Ru’an
Postgradueate
Peoples' Friendship University of Russia
Russia, Moscow,
E-mail: 1042248322@pfur.ru
INNOVATION ECONOMICS AND CHINA-RUSSIA COOPERATION: THEORY AND PRACTICE STUDY
Abstract. This paper examines the cooperation between China and Russia in scientific and technological innovation, including the internal mechanisms and actual effects of the cooperation. The Sino-Russian cooperation clearly demonstrates Schumpeter's idea of "creative destruction", which means using new ways to combine various factors of production to create a new driving force for economic growth. This paper especially focuses on the 2020-2021 China-Russia Year of Scientific and Technological Innovation. It is proven that innovative cooperation is very important for promoting economic transformation and upgrading of both countries. The results show that the Sino-Russian cooperation not only clearly demonstrates Schumpeter's theory of entrepreneurial innovative spirit and technological change. It also opens up new paths for technological cooperation among developing countries in the era of globalization. Through the analysis of system innovation, model innovation and mechanism innovation of the Sino-Russian cooperation, it is proved that the modern theory of innovation economics provides important theoretical guidance for international scientific and technological cooperation in the new era.
Keywords: innovation economics; Sino-Russian cooperation; Schumpeterian theory; technological innovation; scientific and technological cooperation; systemic innovations.
Cherkasova Tatyana Ivanovna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology. Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
Shustov Kirill Alekseevich,
Student
Volga State University of Technology. Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
HUMAN POTENTIAL AND ITS IMPACT ON THE ECONOMIC SECURITY OF THE REGION
Abstract. The article presents the characteristics of human potential, reveals its main components; analyzes the impact of human potential on the regional economy; reveals the most important areas of implementation of the mechanism for ensuring economic security and the expected results of the impact of human potential on the development of the Mari El Republic.
Keywords: human potential, economic security, the Mari El Republic, territorial features, labor potential, implementation mechanism.
Shemyakina Marina Sergeevna,
Candidate of Economic Sciences, Associate Professor of the Department
Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sh.marina.s@gmail.com
Yakovleva Liliya Yakovlevna,
Candidate of Economic Sciences, Associate Professor of the Department
Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
Alexandrov Ilya Sergeevich,
Student,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
COMPREHENSIVE ASSESSMENT OF ECONOMIC SECURITY IN A TELECOMMUNICATION COMPANY
Abstract. The article presents a methodology for a comprehensive assessment of the economic security of an enterprise. The article presents a segmentation of economic security indicators into four groups: profitability indicators, liquidity indicators, business activity indicators, and financial stability indicators. The indicators for determining the economic security of an organization are calculated. The article presents a description of the level of economic security of a telecommunications company and provides recommendations for its improvement.
Keywords: economic security, economic security of the enterprise, comprehensive assessment of economic security, financial stability, risks, threats, economic analysis, solvency, liquidity, profitability.Shemyakina Marina Sergeevna,
Candidate of Economic Sciences, Associate Professor of the Department
Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sh.marina.s@gmail.com
Yakovleva Liliya Yakovlevna,
Candidate of Economic Sciences, Associate Professor of the Department
Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
Alexandrov Ilya Sergeevich,
Student,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
FINANCIAL CONDITION OF A TELECOMMUNICATION COMPANY AS A FACTOR IN ASSESSING ITS ECONOMIC SECURITY
Abstract. The solvency and liquidity of JSC Ufanet were calculated. The indicators of the structure of the enterprise's sources of funds were analyzed. The turnover and profitability ratios were calculated. In order to restore the company's profitability, it was proposed to review the cost management policy, optimize the structure of assets and liabilities, and improve operational efficiency in the context of growing competition and market challenges.
Keywords: economic security, economic security of the enterprise, financial stability, risks, threats, economic analysis, solvency, liquidity, profitability.Palamarchuk Oleg Olegovich,
Postgraduate
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: olegpalalamar17@yandex.ru
Phone: 8(916)338-87-07
AUTOMATION OF ACCOUNTING OF TRANSACTIONS AND REFLECTION OF TAX RATES IN THE SYSTEM OF UNACCOUNTABLE CALCULATION OF VAT ON THE BASIS OF ELECTRONIC INVOICES
Abstract. The article is based on the previously proposed concept of a new procedure for calculating value added tax (VAT), which provides for the transfer of this function to tax authorities through the use of electronic invoices. Within the framework of this model, the taxpayer is obliged to indicate in invoices the name of the goods, works and services sold, as well as their quantitative indicators. Particular attention is paid to a detailed analysis of one of the key elements of this system - the correct reflection by the taxpayer in invoices of the names of the goods, works and services sold. The ability of the tax authority to correctly apply VAT tax liabilities in relation to the relevant transactions depends on the accuracy and completeness of this information.
Keywords: tax, VAT, tax declaration, invoice, automation, tax calculation, tax rate, unified reference book.
Cherkasova Tatyana Ivanovna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology. Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
Khakimov Ilgiz Mansurovich,
Master's degree student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology. Russia, Yoshkar-Ola
Е-mail: ekonom6@rambler.ru
PROBLEMS OF SELECTING AND EVALUATING SOFTWARE PRODUCTS FOR THE TRANSITION TO TAX MONITORING
Abstract. The article reflects individual shortcomings of the software offered to taxpayers for the transition to tax monitoring according to published ratings. Particular attention is paid to the lack of open information on the cost of individual software products and the scale of their implementation. It is indicated that indirect indicators are used in ratings in the absence of data on direct factors of competitiveness of programs offered on the market.
Keywords: information technology, tax monitoring, automation, software product, rating.