CONTENTS
ECONOMIC THEORY
Efimova O. N. Genesis of the place of single-industry municipalities in the expanded economic circuit
ECONOMIC POLICY
Pronina L. I. Tax amnesty of 2018: social and budgetary maneuver against the background of fiscal policy
Kornilov V. I. Ecology, food security and organic fertilizers
Stryabkova E. A., Shatalov M. A. Development of tools for the formation of a strategy for sustainable development of the region: a prognostic approach
PROBLEMS OF MANAGEMENT
Gudkov A. I., Saveliev I. I. Features of the inheritance of home furnishings and household items
Fedonina O. V. Problems in the youth sphere and their impact on the development of depressed regions (on the example of the Republic of Mordovia)
Smirnov I.V. Mechanism for the implementation of innovative projects in a cluster
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Saberov D. R. Analysis and forecasting of the financial condition of the enterprise
Nemtyrev O. V., Kamakina O. V., Mudrevsky A. Yu. Analysis of the financial condition of an industrial enterprise based on the use of economic and mathematical models
Martynovich S. N., Protasova O. N. Interaction of the auditor with persons engaged in corporate governance of the audited entity
Dobrovolsky A.G. Tax audit: theoretical and practical aspects
Ilysheva N. N., Kuptsova M. O. Accounting (financial) reporting: problems of ensuring reliability and methods of dealing with the facts of its falsification
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Gerasimova V. G., Zhenova N. A., Melamud M. R., Romanova Yu. D. Online learning analytics
Romanova Yu. D., Dyakonova L.P. Digital Transformation of Education
Burykina N. M. The role of the family in the training and education of children with special needs
FOREIGN EXPERIENCE
Chursina N.F. Features of human resource management in world hotel chains
GENESIS OF THE PLACE OF MONOPROFILE MUNICIPALITIES IN AN EXTENDED ECONOMIC CIRCULATION
author
O. N. EFIMOVA
abstract
The article highlights the problems of single-industry municipalities from the point of view of their position in the expanded economic cycle, due to metamorphoses of the institutional environment, the interaction of state power, society and economic entities, the challenges of new trends in world economic development, the evolution of economic dynamics, as well as the modification of the local economic circuit. A reasonable conclusion is made about the main task of the institutions of the information society in relation to single-industry municipalities. She remains the least volatile of their integration into the evolving economic circuit of both local and state scales. The growing role of human resources is emphasized.
keywords
single-industry town, institutional development, team economy, transition economy, mixed economy, industrial society, post-industrial society, extended economic cycle.
AMNESTY TAX OF 2018: SOCIAL AND BUDGET MANEUVER AGAINST THE BUDGET AND TAX POLICY
author
L. I. PRONINA
abstract
The article discusses some areas of tax reform and its partial implementation in 2017, including the principle of fiscal neutrality, as well as ways to solve problems in this area. The content of the “tax amnesty” carried out since 2018 in relation to property taxes (land tax, property tax of individuals, transport tax) is analyzed from the standpoint of its socio-economic and budgetary effectiveness. It is proposed to introduce mandatory compensation for shortfalls in the revenues of regional and local budgets from the federal budget while maintaining new tax benefits for individuals and legal entities.
keywords
tax reform, the principle of fiscal neutrality, “tax amnesty”, property taxes, tax benefits, compensation, lost budget revenues.
ECOLOGY, FOOD SECURITY AND ORGANOMINERAL FERTILIZERS
author
V. I. KORNILOV
abstract
The article highlights the results of field trials for testing in the Republic of Bashkortostan in 1990-1993. organic mineral fertilizers (WMD) produced using the technology of the Bashkir Scientific and Engineering Center for the Processing of Organic Organic (BITSOR). The BITSOR technology involves disinfection and drying of fresh manure without composting it. The test results showed a large increase in yield when using WMD compared to humus-rash, mineral fertilizers and their mixture with the same NPK content in all variants. Since there was no humus in the WMD, the results of the experiments could not be explained within the framework of the humus theory of soil fertility and the theory of mineral nutrition of plants, which led to negative reviews on the development of BICOR and the termination of research and development work. To explain the results of the experiment, the authors of the development of BITSOR O. V. Tarkhanov and L. S. Tarkhanov developed a theory of the circulation of organic matter with the creation and accumulation of humus as one of the factors of soil fertility. The authors of the theory have published 100 books and more than 100 articles. Currently, the theory of biological nutrition of plants due to the dynamic fertility of the soil based on its biota, soil absorption complex (PPC) and the carbon energy chain is supported by a number of independent scientists and managers. The use of WMD instead of mineral fertilizers or humus makes it possible to fully satisfy the need for fertilizers throughout the arable land using fresh manure from livestock farms, industrial processing wastes and sewage containing organic matter. At the same time, the problem of ecology is being solved, and the increase in yield will solve the problem of food security.
keywords
organic fertilizers, manure, fertility, food security, ecology.
DEVELOPMENT TOOL FOR FORMING STRATEGIES FOR SUSTAINABLE DEVELOPMENT OF THE REGION: PROGNOSTIC APPROACH
author
E. A. STRYABKOVA, M. A. SHATALOV
abstract
The present study aimed at theoretical justification of the prognostic approach in terms of establishing the nature of its formation in the context of existing challenges and threats to the sustainable development of the region’s economy, and determining the tools for controlling the impact on internal and external functioning factors. The key factors of the internal and external environment of sustainable development of the region are identified, to which the state should respond through the formation and implementation of the new state regional policy. The generalization of the accumulated experience of strategic planning at the micro- and macrolevels made it possible to substantiate the sequence of stages of model building, which is quite acceptable for the future development of the regional economic system. A scheme of the interaction of the economic potential and the system is developed, within the framework of which its use and development takes place, which reflects the ability to “program” the desired result, depending on the priorities and needs of such a system.
keywords
regional economy, prognostic approach, strategy, efficiency, sustainable development.
FEATURES OF HERITAGE OF HOME OBJECTS AND CIRCUITS
author
A. I. GUDKOV, I. I. SAVEL'EV
abstract
The authors of this article as the object of study chose the features of the inheritance of home furnishings and household items. The relevance of the chosen topic is due to the need to re-evaluate existing approaches to this topic. According to the authors, such items should include not only household appliances, but also previously considered “objects for entertainment” televisions, computers, mobile communications, etc.
keywords
inheritance, preemptive rights, household items.
PROBLEMS IN YOUTH SPHERE AND THEIR INFLUENCE ON THE DEVELOPMENT OF DEPRESSIVE REGIONS (ON THE EXAMPLE OF THE REPUBLIC OF MORDOVIA)
author
O. V. FEDONINA
abstract
The article considers the problems of the formation of juvenile capital in Russia and the Republic of Mordovia. The main factors that impede youth from occupying a position in society that is adequate to the modern type of economic development are analyzed. In the Republic of Mordovia, data were studied that make it possible to judge the low attractiveness of the region’s employment sector for young people, which contributes to the outflow of the most qualified personnel to other regions. Certain recommendations are proposed in the field of increasing productive employment.
keywords
juvenile capital, labor market, employment, crisis region, productive employment, migration.
MECHANISM FOR THE IMPLEMENTATION OF INNOVATIVE PROJECTS IN THE CLUSTER
author
I.V. SMIRNOV
abstract
The management of the intellectual property of the innovation environment of clusters during the implementation of the production and commercial processes of enterprises of cluster members should be subject to targeted coordination in order to increase the level of interaction of participants in the innovation process in cluster structures, which will increase the quantity and quality of the obtained results of innovation activities. In the process of cluster structure activities, projects are being implemented, as a result of which intellectual property objects are formed. The article proposes a mechanism for implementing innovative projects in a cluster, based on building an innovative environment and ensuring financial interest in the successful implementation of the maximum number of innovative projects by all cluster members, characterized by an approach to creating interest in the participation of production companies, innovation infrastructure organizations and investors in project implementation through their joint investments in the authorized capital of a newly created organization.
keywords
innovative projects, project implementation, cluster structures, mechanism, interaction of enterprises, innovation environment.
ANALYSIS AND FORECASTING OF THE FINANCIAL CONDITION OF THE ENTERPRISE
author
D.R.SABEROV
abstract
The article provides a study of the main financial indicators, thanks to which a company development forecast can be developed. An attempt has been made to define financial activities, to analyze them and to think over the possibilities and ways of further development of the enterprise.
keywords
financial analysis, assessment, forecasting.
ANALYSIS OF THE FINANCIAL STATE OF THE INDUSTRIAL ENTERPRISE BASED ON THE APPLICATION OF ECONOMIC AND MATHEMATICAL MODELS
author
O. V. NEMTYREV, O. V. KAMAKINA, A. Yu. MUDREVSKIY
abstract
The article discusses modern economic and mathematical models for assessing the financial condition of an enterprise, and also, based on public accounting data, it analyzes the financial condition using the example of one of the largest enterprises in Russian gas turbine construction, PJSC UEC-Saturn for 2014–2016. At the same time, on the basis of comparative calculations of the financial condition of the enterprise using a number of well-known economic and mathematical models, the authors of the article recommended some of them for further use as reflecting the specifics of industrial enterprises to the greatest extent, which is the scientific novelty of the results obtained in the article.
keywords
financial condition, financial stability, economic and mathematical model.
INTERACTION OF THE AUDITOR WITH PERSONS CARRYING OUT CORPORATE GOVERNANCE OF THE AUDITED PERSON
author
S. N. Martynovich, O. N. Protasova
abstract
The article highlights the theoretical approaches to the definition of persons exercising corporate governance, as well as the information interaction between them and the auditors during the audit in accordance with the provisions of international auditing standards.
keywords
auditor; corporate governance person; beneficial owner, related party, affiliate.
TAX AUDIT: THEORETICAL AND PRACTICAL ASPECTS
author
A. G. DOBROVOLSKY
abstract
The article substantiates the need for a tax audit for commercial organizations as a concurrent audit service. When developing a methodology for tax audit in business entities, the author recommends using a sectoral approach, as this will allow taking into account the features of checking the composition of income and expenses for the performance of work.
keywords
tax audit, examination of tax liabilities, tax risks, audit procedures, audit evidence, assignment report.
ACCOUNTING (FINANCIAL) REPORTING: PROBLEMS OF ENSURING AUTHORITY AND METHODS OF COMBATING THE FACTS OF ITS FALSE
author
N. N. ILYSHEVA, M.O. KUPTSOVA
abstract
The article is devoted to the problem of ensuring the reliability of the accounting (financial) statements of Russian enterprises and methods of dealing with the facts of its falsification. The main risk factors are formulated that can lead to distortions in the accounting (financial) statements and signs that clearly characterize the malicious falsification of financial data. The most common areas of increasing the reliability of accounting (financial) statements are highlighted. The scientific research also touches on topical issues of reforming the domestic accounting system and implementing international financial reporting standards in order to improve the quality and transparency of the information provided by the economic entity.
keywords
reliability of financial statements, audit, audit verification, international financial reporting standards, professional judgment, accounting.
ONLINE EDUCATION ANALYTICS
author
V. G. GERASIMOVA, N. A. ZHENOVA, M.R. MELAMUD, Yu. D. ROMANOVA
abstract
The article discusses the problems and theoretical aspects of online learning. Modern approaches to solving the problems of educational analytics are shown. Methods and methods for analyzing learning outcomes are proposed. The possibility of using cluster analysis to identify the features of various courses is proved.
keywords
lifelong learning, Internet, self-education, motivation.
DIGITAL TRANSFORMATION OF EDUCATION
author
Yu. D. ROMANOVA, L.P. DYAKONOVA
abstract
The article discusses the main trends in the development of digital education, the impact of information technology on vocational education, key features and platforms of mass open online courses (MOOCs) in modern education.
keywords
trend, digital education, massive open online courses, distance learning, e-learning.
FAMILY ROLE IN TEACHING AND EDUCING CHILDREN WITH SPECIAL NEEDS
author
N. M. BURYKINA
abstract
The article reveals the role of the family in the education and upbringing of children with special needs. The author places a special place on improving the effectiveness of training and supporting families of children with special needs. In the article, the author substantiates the main ways to increase the effectiveness of teaching and raising children with special needs: developing an individual plan for providing services to the family; the process of family participation in the assessment of the child; the process of evaluating the resources, priorities and problems of the family; substantiation of priorities and problems of participation of family members in team meetings and decision-making; and coordination of actions to provide services.
keywords
family, children with special needs, child education, parenting, child assessment process, resource assessment process, individual service plan.
FEATURES OF HUMAN RESOURCES MANAGEMENT IN THE WORLD HOTEL NETWORKS
author
N. F. CHURSINA
abstract
Features of human resource management in the global hotel chains are associated with the use of the best personnel management techniques, such as PeopleSoft and SuccessFactors, in their work. The purpose of these systems is the competent selection, identification and retention of the best personnel in the hospitality industry, as well as attracting the most gifted graduates of specialized universities. To do this, the global hotel chains are developing strong ties with most of the world schools for training hotel personnel, as well as using digital technologies and Internet resources in the process of attracting new employees.
keywords
human resources, hospitality industry, global hotel chains, employer, hotel worker, global brands.
