CONTENTS
ECONOMIC THEORY
Amosov A. I. On the differences in the theory and practice of the social state and human capital
Shirshova L.V., Goldshtein I.I. Venture funds as a source of financing innovative activity in Russia
Raevsky S. V., Belyaevskaya-Plotnik L. A., Sorokina N. Yu. Methodological approach to assessing the ranges of acceptable values of indicators of the state of economic security of the Russian Federation
Denisevich E. I., Sultanova A. A., Tsarev V. E. Institutional environment in the development of entrepreneurship: its role and main factors of influence
ECONOMIC POLICY
Margolin A. M., Spitsyna T. A., Margolin E. V. On possible sources of investment in the implementation of the national program “Ecology”
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Zhidkova E. A. Approaches to the management of the agro-industrial complex in conditions of modernization of the country's economy
Mongush Yu. D., Ilyina E.A., Kara-Mongush E.D. Assessment of liquidity of an agricultural enterprise
PROBLEMS OF MANAGEMENT
Pronina L. I. Improving the effectiveness of regional management and the implementation of new areas of social policy until 2024
Shvets Yu. Yu. Features of public-private partnership project management
Pshenichnikova S. N. The complex effect of the reproductive characteristics of labor on economic growth
Radionova S. G., Lisin Yu. V., Polovkov S. A., Kotov D. V., Sayfullina S. F. Methodological approach to the economic feasibility of measures to ensure industrial safety at hazardous production facilities of Transneft
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Selyukov V.K., Goryunova I.S. Comparative risk analysis of ALROSA PJSC during the implementation of the Verkhne-Munskoye deposit investment project
Tyurin S. B., Burykin A. D. Investment project and evaluation of its effectiveness
Golubeva N. A., Erokhina E. I. Analysis of the “problem areas” of the audit market in 2017–2019.
Komarova M. A. The Shadow Economy of Small Business and International Financial Accounting Standards
Rumyantseva V. M. Accounting policies in the corporate governance system
Polyushko Yu. N. Profitability as one of the most important indicators of the effectiveness of an organization
Sidorova V.N., Sidorov N.V. The role of innovative infrastructure in the formation of innovative socially-oriented development models
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Grechko M.V., Savelyev I.I. Education quality management based on constructing an adaptive educational path (using the example of the Higher School of Business of the Southern Federal University)
Dementieva A.K. Economic assessment of the implementation of the mechanism of commercialization of the results of innovative activities with the participation of small innovative enterprises created at universities
THE DIFFERENCES OF THE THEORY AND PRACTICE OF THE SOCIAL STATE AND HUMAN CAPITAL
author
A. I. AMOSOV
abstract
The article explores the theory and practice of the social state and human capital. The situation is substantiated, according to which human capital performs the functions of a creative factor only in a socially oriented economy. The practice of investment in social development and in human capital is analyzed. The main directions of social policy and target indicators of the growth of creative human capital are determined.
keywords
welfare state, target indicators of development, creative human capital, investment, employment.
VENTURE FUNDS AS A SOURCE OF FINANCING INNOVATIVE ACTIVITY IN RUSSIA
author
L. V. SHIRSHOVA, I. I. GOLDSTEIN
abstract
The article highlights the theoretical approaches to the definition of the concepts of innovative activity and ways of financing it; the study of venture financing and the functioning of venture funds in the world and domestic practice is carried out. The authors analyzed the legal framework for venture financing in Russia, the activities of the Russian venture company, and also presented the dynamics of the existing VC funds in Russia for 2014–2017. The authors formulated problems and proposed measures aimed at stimulating the financing of innovative activities by venture funds of the Russian Federation.
keywords
innovation, venture financing, venture capital fund, venture capital.
METHODICAL APPROACH TO EVALUATING THE RANGE OF ACCEPTABLE VALUES OF INDICATORS OF THE STATE OF THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION
author
S.V. RAEVSKY, L. A. BELYAEVSKAYA-CARPETTER, N. Yu. SOROKINA
abstract
The expediency of developing an indicative method for diagnosing the state of economic security by introducing into it the methods of the method of intervals (ranges) is substantiated. A step-by-step algorithm is proposed for assessing the ranges of acceptable values of indicators of the state of economic security of the Russian Federation. Demand for the methodology is shown in relation to indicators for which target documents and / or threshold values characterizing the level of economic security are not defined in official documents. The methodology was tested in relation to the indicator “the share of machinery, equipment and vehicles in the total volume of imports”, which allowed us to ascertain the growing threats to national economic security. It is substantiated that the use of the methodology in the practice of public administration will contribute to increasing the efficiency of activities to ensure economic security by focusing more on achieving national priorities of the Russian Federation in the economic sphere.
keywords
economic security, range of acceptable values, indicative method, monitoring of economic security.
INSTITUTIONAL ENVIRONMENT IN ENTREPRENEURSHIP DEVELOPMENT: ITS ROLE AND MAJOR INFLUENCE FACTORS
author
E. I. DENISEVICH, A. A. SULTANOVA, V. E. TSAREV
abstract
The article presents the results of a study devoted to the analysis of factors and conditions of the institutional environment when a businessman makes a decision on choosing an informal form of doing business. The ambiguous role of informal entrepreneurship makes the question of the role and factors of the institutional environment that inhibit or encourage entrepreneurial intentions, taking into account the particular spatial and temporal context, one of the most relevant.
keywords
entrepreneurship, small business, decision making, institutional environment, social institution.
ABOUT POSSIBLE SOURCES OF INVESTMENT IN THE IMPLEMENTATION OF THE NATIONAL ECOLOGY PROGRAM
author
A.M. MARGOLIN, T.A. SPITSYNA, E.V. MARGOLINA
abstract
The accumulated environmental problems require urgent solutions and the attraction of significant additional financial resources for the implementation of the national program "Ecology". The article shows that the possible sources of financing environmental projects include: ensuring more efficient use of current and investment costs for environmental protection and rational nature management, as well as stimulating the issue of municipal "green bonds". The expediency of improving the procedures for competitive allocation of budget funds intended to solve environmental problems is substantiated on the basis of a comprehensive assessment of the reputation of participants in relevant tenders and the expansion of the scope of life cycle contracts. A mechanism has been proposed for the distribution of risks between the issuer of "green bonds" and a private investor.
keywords
national program "Ecology", sources of financing of environmental programs, reputation of participants in environmental programs, life cycle contracts, green bond issues.
APPROACHES TO MANAGING AGRICULTURAL COMPLEX UNDER CONDITIONS OF MODERNIZATION OF THE COUNTRY'S ECONOMY
author
E.A. ZHIDKOVA
abstract
The article highlights the approaches to managing the agricultural sector in the context of modernization of the country's economy. For a deeper understanding of the principles and methods of managing the agro-industrial complex, the concept and areas of the agro-industrial complex, the distribution of public administration functions at the federal, regional and municipal levels of power are considered. Priority projects of the state program for the development of agriculture and the regulation of agricultural products, raw materials and food markets for 2013 - 2020 are considered, as support for the agricultural economy is based on the program-oriented management method. The most important element of the management system is the agro-industrial enterprise and, therefore, one of the directions for improving managerial activity at agro-industrial enterprises is the formation and development of controlling systems and tools.
keywords
agro-industrial complex, modernization, governing bodies, controlling.
LIQUIDITY ASSESSMENT OF AGRICULTURAL ENTERPRISE
author
Yu. D. MONGUSH, E. A. Ilyina, E. D. Kara-Mongush
abstract
In this article, the task is to identify the role of liquidity of the enterprise in the analysis of the financial and economic activities of the enterprise. Liquidity is one of the elements that characterize the results of entrepreneurial activities of an economic entity, relates in conjunction with indicators of capital structure and provides the ability to predict the financial condition of the enterprise. The article presents formulas for calculating the company's liquidity indicators, their normal limitations. Also, the article analyzes the liquidity of an agricultural enterprise, which allowed to identify problems with the solvency of this enterprise.
keywords
enterprise liquidity, absolute liquidity, urgent liquidity, current liquidity, autonomy ratio.
IMPROVEMENT OF EFFICIENCY OF REGIONAL GOVERNANCE AND IMPLEMENTATION OF NEW DIRECTIONS OF SOCIAL POLICY TILL 2024
author
L. I. PRONINA
abstract
The article discusses the financial possibilities for obtaining additional funds in order to implement the Decree of the President of the Russian Federation of 07.05.2018/204/2024 No. XNUMX "On national goals and strategic objectives of the development of the Russian Federation for the period up to XNUMX". The ways of increasing management efficiency in the regions and municipalities are analyzed to increase their financial stability and economic growth as a whole. On this basis, some legislative measures to implement social policies in the field of poverty reduction and raising the birth rate are evaluated.
keywords
national goals, strategic development goals, improving management efficiency, regions and municipalities, financial stability, legislative measures, social policy, poverty, raising the birth rate.
STATE-PRIVATE PARTNERSHIP PROJECT MANAGEMENT FEATURES
author
Yu. Yu. SHVETS
abstract
The article outlines the goal, objectives, principles, signs of public-private partnership projects as objects of project management. The process of managing PPP projects is defined, and forms of public-private partnership are classified. The features of the processes and procedures for managing PPP projects are highlighted, the project management process in the framework of PPP is structured for public authorities and private companies.
keywords
public-private partnerships, projects, management, project management.
INTEGRATED INFLUENCE OF REPRODUCTIVE CHARACTERISTICS OF LABOR FOR ECONOMIC GROWTH
author
S. N. PSHENICHNIKOVA
abstract
The article considers the problems of labor reproduction by analyzing its quantitative and qualitative characteristics for the Russian economy and a number of Asian countries in connection with the possibilities of achieving economic growth on an innovative basis. Particular attention is paid to the phase of labor production, including the demographic situation, the level of economic activity, changes in the gender and age composition of the population, the level of unemployment, the level of education, the state of basic science and the field of R&D. A direct relationship has been revealed between the characteristics of the labor force, which is not only a factor of production, but also a structural element of the system, and economic growth in the studied countries.
keywords
reproduction of labor, pioneer labor, innovation, economic growth.
METHODICAL APPROACH TO ECONOMIC SUBSTANTIATION OF MEASURES TO ENSURE INDUSTRIAL SAFETY AT DANGEROUS PRODUCTION FACILITIES OF TRANSNEFT PJSC
author
S. G. RADIONOVA, Yu. V. LISIN, S. A. POLOVKOV, D. V. KOTOV, S. F. SAIFULLINA
abstract
The article is devoted to the development of a methodological approach to the distribution of financial resources between activities aimed at ensuring industrial safety of hazardous objects of oil and oil products transport. Despite the fact that in the scientific literature a number of approaches are proposed and used in practice by Russian and foreign companies to determine the need and sufficiency of resources for ensuring industrial safety, an approach that allows you to fully take into account the specifics of the company for the pipeline transportation of oil and oil products and its hazardous production facilities, missing. The approach proposed in this work to the distribution of financial resources between separate areas of ensuring industrial safety of hazardous facilities of an enterprise includes: a three-level model for evaluating the effectiveness of measures aimed at ensuring industrial safety, as a tool for taking into account the impact of measures taken on the level of industrial safety of the company as a whole or its subsidiary; criteria for evaluating the effectiveness of measures in the field of industrial safety (the importance of the facility, preventable damage resulting from the implementation of industrial safety management measures, the costs of industrial safety measures); a set of methods for evaluating the effectiveness, taking into account the specifics of the company’s activities in the pipeline transportation of oil and oil products. The proposed approach will make it possible to choose for implementation the measures that make the greatest contribution to industrial safety at the lowest possible cost level and to form a set of measures that will minimize the company's costs of ensuring industrial safety and at the same time ensure the required level of safety of each hazardous facility individually and company as a whole.
keywords
industrial safety, industrial safety management, management efficiency, management effectiveness assessment, industrial safety measures, industrial safety level, pipeline transportation of oil and oil products.
COMPARATIVE ANALYSIS OF RISKS OF ALROSA PJSC AT THE IMPLEMENTATION OF THE TOP-MUNSK DEPOSIT INVESTMENT PROJECT
author
V.K.SELYUKOV, I.S. GORYUNOVA
abstract
As a result of a study of internal and external factors affecting the activities of the diamond mining company PJSC ALROSA, the authors identified and analyzed the risks of this organization during the implementation of the new investment project Verkhne-Munskoye Deposit. In the process of analysis, the sensitivity of the key parameters of the investment project (primarily net present value - NPV) to the identified risks was assessed for three scenarios: optimistic, most probable (realistic) and pessimistic. As a result of the assessment, possible losses (reduction of the NPV of the project) were established during the implementation of risk events for each of the options considered. This information is necessary to build a risk management system in the company. At the same time, achieving high efficiency of such a system is impossible without a comparative risk analysis. In the course of this analysis, all risks in terms of importance (in terms of level) should be ranked and compared with the level of tolerance established by the management of the company. Therefore, a comparative risk analysis is an urgent task. The purpose of this article is to conduct a comparative risk analysis of PJSC ALROSA during the implementation of the Verkhne-Munskoye field investment project. To achieve this goal, the following tasks were solved: the main indicators for risk comparison were selected, on the basis of the developed scale and analysis results, the probability of occurrence of the identified risk events was estimated, company risk matrices and profiles for realistic and pessimistic scenarios were developed, recommendations for risk management were given .
keywords
investment project, risk, risk level, comparative risk analysis, risk matrix, isophobia.
INVESTMENT PROJECT AND EVALUATION OF ITS EFFICIENCY
author
S. B. TURIN, A. D. BURYKIN
abstract
In the presented article, the authors examined the nature of investments, their role in regulating investment relations, the main components of investments and investment activities, classification of investments. The author pays special attention to the consideration of the essence of the investment project, the definition of the main stages of the project life cycle. The author pays great attention to the process of evaluating the effectiveness of investment projects during their implementation, discusses in detail the indicators characterizing the investment project.
keywords
investments, investment activity, investment project, project life cycle, investment project efficiency, investment payback period.
ANALYTICS OF “PROBLEM ZONES” IN THE AUDIT MARKET IN 2017–2019
author
N. A. GOLUBEVA, E. I. EROKHINA
abstract
The content of this article is focused on finding ways to resolve the existing conflict of public expectations placed on a professional audit and the low quality of its implementation. The study of the “problem areas” of the audit market is based on many years of monitoring of qualitative and quantitative processes in the audit, which allowed the authors to identify and approach a critical understanding of the cause-effect relationships of the existing crisis phenomena and systematic errors in the regulation of audit activity in the Russian Federation. The scope of the study includes the problems of standardization of audit activity in the international community, the degree to which audit standards are implemented in Russia, as well as the identification and analysis of numerous violations of applicable law and ethical standards committed by the professional audit community.
keywords
audit, audit activities, the audit community, the Big Four, audit quality, the market for audit services, self-regulatory organizations of auditors, SROA.
SHADOW ECONOMY OF SMALL BUSINESS AND INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS
author
M.A. KOMAROVA
abstract
The article is devoted to causal relationships of preference of small and medium enterprises of the “shadow economy” and government regulation measures. A method for minimizing this process is proposed.
keywords
small and medium-sized enterprises, "shadow economy", reasons, decision.
ACCOUNTING POLICY IN THE CORPORATE GOVERNANCE SYSTEM
author
V. M. RUMYANTSEVA
abstract
Corporate development trends are driving new requirements for improving corporate governance. Corporate accounting policy is a corporate governance tool. The functions of the management process are: planning, organization, motivation, control, coordination. Thus, one can consider accounting policies in terms of planning, organization, motivation, control, coordination. In the context of Federal Law of December 06.12.2011, 402 No. XNUMX-ФЗ “On Accounting”, the control function and determining the relationship between internal control and accounting policies of both individual legal entities and at the corporate level are of particular relevance.
keywords
accounting policies, corporation, corporate governance, internal control.
PROFITABILITY AS ONE OF THE MOST IMPORTANT INDICATORS OF THE EFFICIENCY OF THE ORGANIZATION
author
Yu. N. POLYUSHKO
abstract
In the article, the author considers various approaches to the grouping of certain profitability indicators, on the basis of which the author analyzes the profitability indicators of a modern organization. Concrete recommendations of reserves to increase the amount of profit and profitability of the organization are given. The empirical basis of the study is the data of a modern organization.
keywords
organization, profitability, profitability, assets, equity and borrowed capital, cash flows.
ROLE OF INNOVATIVE INFRASTRUCTURE IN THE FORMATION OF INNOVATIVE SOCIALLY-ORIENTED DEVELOPMENT MODEL
author
V. N. SIDOROV, N. V. SIDOROV
abstract
Purpose. The article raises an urgent topic - the transition of the economy to an innovative socially-oriented development model through the structural diversification of the economy based on innovative technological development, which involves the formation of a national innovation system, including innovative infrastructure. Tasks. The tasks to be solved in the article are to analyze the factors that influence the formation of innovative infrastructure. Methods The methods of logical research, analysis and synthesis based on the information approach are used. The novelty of the article is a generalization of the practice of formation of innovative infrastructure based on the use of modern technologies of innovative activity. Results. The article defines the directions of formation of innovative infrastructure. Findings. The authors substantiated that innovative infrastructure is a necessary direction in the formation of an innovative socially-oriented development model.
keywords
innovative socially-oriented development model, national innovation system, innovative infrastructure.
EDUCATION QUALITY MANAGEMENT BASED ON ADAPTIVE EDUCATIONAL TRAJECTORY
author
M.V. GRECHKO, I. I. SAVEL'EV
abstract
The article is devoted to the development of a mechanism for managing the quality of education based on the construction of an adaptive educational trajectory. As a scientific goal, the problem of improving the quality of education through the development of an adaptive educational program on the example of the undergraduate program "Service, Tourism and Hotel Business" is indicated.
keywords
management, quality of education, adaptive educational path.
ECONOMIC EVALUATION OF THE IMPLEMENTATION OF THE MECHANISM OF COMMERCIALIZATION OF THE RESULTS OF INNOVATIVE ACTIVITIES WITH PARTICIPATION OF SMALL INNOVATIVE ENTERPRISES CREATED AT HIGHER EDUCATION INSTITUTIONS
author
A.K. DEMENTYEV
abstract
The article proposed and tested a methodology for economic evaluation of the implementation of the mechanism of commercialization of the results of innovative activities at the level of small innovative enterprises created at the university (in particular, UlSTU), based on an integrated assessment of a group of indicators.
keywords
small innovative enterprises, innovative activity, mechanism, commercialization, integral indicator.
