CONTENTS
ECONOMIC THEORY
Kasyanenko T. G., Tarasova Zh. N. The idea of fundamental value in business valuation and value management
Bgane Yu. K., Khetagurova Z. V., Kelekhsaeva MV Theoretical and methodological aspects of the analysis of the reproduction of heterogeneous economic systems
Safronchuk M.V. Theory of public choice: the state protecting and the state producing (reading J. Buchanan)
ECONOMIC POLICY
Ulchenko M.V. Influence of environmental factors on the socio-economic development and security of the regions of the North and the Arctic zone of the Russian Federation
Zubarev Yu. N. Strategic Planning of Social and Economic Development: Practice of the Federal Republic of Germany and the United States of America
Prasolov V.I., Zubkov V.O. Environmental compliance in the activities of modern companies
Babenko N.G. Theme of Russia in D. Trump's Political Reforms
Timakhov K.V. Modern programs of transformational development of the state of Qatar
Saadueva M. M. On the issue of reforming the system of intergovernmental relations
PROBLEMS OF MANAGEMENT
Obukhova L. A. Development of the personnel potential of public authorities: the sociological aspect
Kulagina N. A., Kosyanova V. N., Mikheenko O. V. System analysis of the effectiveness of the regional budget in the context of project management
Nosyrev M. A. The advantages of non-monetary models in management as a potential development of corporate relations
Loginova E.V., Sultanshina A.M., Alekseev O.A. Coaching as a method of increasing motivation and efficiency of an enterprise
Vasyukov A. E. Methodological aspects of the formation of migration processes
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Kolomeytseva A. A. World oil market review
Gushchina I. A., Kondratovich D. L. Methodology and practice of assessing social sustainability in the Arctic region
Demilkhanova B. A. Financial and industrial group as part of an innovatively active industrial complex
Buldakov S.I., Sidorenko A.M. Air transport market of Sverdlovsk region
Batsaikhan D. The economic mechanism of the functioning of macro-logical supply chains in the territory of Mongolia
Dmitrieva I.E., Postolova Ya. V. Blockchain in the banking sector as an element of digital technology
Kulyasova E. V. Prospects for the digitalization of chemical enterprises in the Russian Federation
Pogorelova T. G. Assessment of state financial control in the field of combating money laundering
Russkaya E. A., Necheuhina N. S. Depreciation of fixed assets after capital investments
Gusarova L.V., Sadykova R.R., Gafurova A. Ya., Muginova Z. Kh. Cost accounting systems in management accounting and their current state
Mikhailov OV. Prospects for investment development of the Kursk region on the basis of regional specialization
Shamanina E. A. Social investments and socially responsible investment as a form of cooperation between the state and business in solving social problems
Khalipov V. D. Formation of a research system as a factor in the development of an innovative economy in the Republic of Korea
Eliseev M.N., Emelyanova L.K., Kosareva O. A. Development of the formulation of a concentrated base for a soft drink of high biological value
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Dadalko V. A. Modern approaches to the implementation of scientometric research in the scientific activity of the field of education
REPRESENTATION OF FUNDAMENTAL VALUE IN THE ASSESSMENT OF BUSINESS AND VALUE MANAGEMENT
author
T. G. KASYANENKO, J. N. TARASOVA
abstract
The article analyzes the concept of “fundamental value”, its understanding and interpretations in investment and financial valuation and professional valuation. A critical analysis of the well-known definitions of the fundamental value of the work of foreign and domestic experts is given. The questions are investigated: the reflection of cost factors in the formation of fundamental value, the correlation of the concepts of “fundamental value” and a number of estimated costs (market, investment, etc.), the determination of the place of fundamental value as a type in the typology of estimated costs and the appropriateness of using this concept in value management.
keywords
business value, type of appraised value, market value, investment value, fundamental value, value-oriented management.
THEORETICAL AND METHODOLOGICAL ASPECTS OF ANALYSIS OF THE REPRODUCTION OF HETEROGENEOUS ECONOMIC SYSTEMS
author
Yu. K. BHANE, Z. V. KHETAGUROV, M.V. KELEKHSAEV
abstract
The article discusses the theoretical and methodological aspects of the analysis of the reproduction of heterogeneous economic systems, the features of reproduction in a heterogeneous economic system, at all its stages. The authors noted that in its reproduction process each of its elements plays a certain functional role, that in heterogeneous systems the mechanism of expanded reproduction degenerates, a paradox of effective reproduction of inefficient forms of social relations occurs, a generalized and rather simplified scheme of the functioning of a heterogeneous economic system is presented.
keywords
system, heterogeneous economic system, economic interests, coordination of economic interests, dysfunction of formal institutions.
THEORY OF PUBLIC CHOICE: A PROTECTING STATE AND A PRODUCING STATE (READ BY J. BUKENEN)
author
M.V. SAFRONCHUK
abstract
One of the areas of J. Buchanan's research on the role of the state and its relations with citizens is the institutional foundation of the theory of public choice. When do state functions arise? Already at the stage of concluding a constitutional agreement, fixing the initial distribution of rights, the state assumes the role of an external guarantor, which increases the usefulness of society. The function of the defending state is to monitor compliance with the treaty and identify violators, but not change the rules of the game. The second function - the state producing (public goods), is implemented primarily through the legislative process at the stage of concluding post-constitutional agreements. For the state, producing expert and scientific solutions, do not play any role. Democratic procedures are important, in contrast to a defending state, which, on the contrary, is not democratic. Growing restrictions on the freedom of an individual are considered as payment for life in society, for maintaining law and order. The individual always feels the object of punishment provided for in the contract.
keywords
defending state, producing state, prisoner's dilemma, constitutional and post-constitutional agreement, distribution of property rights.
INFLUENCE OF EXTERNAL ENVIRONMENTAL FACTORS ON SOCIAL AND ECONOMIC DEVELOPMENT AND SECURITY OF THE NORTH AND ARCTIC ZONE REGIONS OF THE RUSSIAN FEDERATION
author
M.V. ULCHENKO
abstract
The article is devoted to the study of the influence of environmental factors on the socio-economic development of the regions of the North and the Arctic zone of the Russian Federation. The analysis of the main generalizing indicators allowed us to conclude that the territorial systems of the North, in comparison with other regions of Russia, turned out to be more resistant to the negative impact of sanctions pressure, their share in total foreign direct investment increased from 4,8% to 10,53 %
keywords
socio-economic development, globalization, factors, North, Arctic.
STRATEGIC PLANNING OF SOCIAL AND ECONOMIC DEVELOPMENT: PRACTICE OF THE FEDERAL REPUBLIC OF GERMANY AND THE UNITED STATES OF AMERICA
author
Yu. N. ZUBAREV
abstract
The article discusses the practice of the functioning of the system of strategic planning of socio-economic development in the Federal Republic of Germany and the United States of America. The strategic planning systems are compared according to the selected criteria. In conclusion, conclusions are drawn and recommendations are given on the use of the practices reviewed to improve the strategic planning system in the Russian Federation.
keywords
strategic planning, strategic planning tools, economic development of the region, indicative planning.
ENVIRONMENTAL COMPLIANCE IN THE ACTIVITIES OF MODERN COMPANIES
author
V.I. PRASOLOV, V.O. ZUBKOV
abstract
This article addresses the issue of the importance of environmental compliance for modern companies. The relevance of the issues discussed is determined primarily by the fact that the environment in the life of modern society, and responsible environmental behavior of the company contributes to the expansion of the partner and client base, the circle of consumers of goods and services, helps to obtain a government order, i.e. directly contributes to the development of business, since all subjects of market relations prefer to deal with companies that care about environmental protection and produce environmentally friendly products. The object of research in the article is compliance, and the subject of research is environmental compliance in modern companies. The aim of the work is to determine the role of the compliance system in the structure of various organizations. As a result of the study, it was found that the introduction of a compliance system is an integral part of the formation of a strategy that controls the compliance of the enterprise with the environmental legislation of the state and international standards.
keywords
compliance; ecology; environmental compliance; modern technologies; analysis of information; information.
TOPIC OF RUSSIA IN D. TRUMP'S POLITICAL REFORMS
author
N. G. BABENKO
abstract
The paper analyzes various aspects of relations between Russia and America in the context of the election promises of President Trump, defines the foreign policy agenda of the American president and its change in the context of anti-Russian rhetoric. The article makes assumptions about the future foreign policy platform of Donald trump, relying on the proposals voiced by him, the composition of the team of his advisers and supporters. It also analyzes the domestic political context of the reign of the new American president and the political constraints faced by the new owner of the White House. It is concluded that the current administration is in no hurry to develop its own policy towards Russia.
keywords
foreign policy agenda, anti-Russian rhetoric, domestic political context, long-term interests.
MODERN PROGRAMS OF TRANSFORMATION DEVELOPMENT OF THE STATE OF QATAR
author
K.V. TIMAHOV
abstract
The state of Qatar is a dynamically developing emirate, striving to diversify its own economy in order to strengthen economic independence, increase the welfare of citizens, and strengthen its position in the international arena. To achieve these goals, at the beginning of this century, the country's government launched transformational development programs that are of scientific interest for study. In this regard, the main purpose of this article is to consider and analyze state reform projects, as well as to identify the results of the reforms.
keywords
transformational development programs, Qatar's national vision, diversification of the economy, human capital, education and healthcare.
TO THE QUESTION OF REFORMING THE SYSTEM OF INTERBUDGETARY RELATIONS
author
M. M. Saadueva
abstract
The article discusses the features of the system of intergovernmental relations that has developed in Russia, and formulates problems. The conclusion is made: a radical improvement in the organization of intergovernmental relations on the basis of existing methods is almost impossible. This requires the development and implementation of qualitatively new, progressive approaches, taking into account regional characteristics and limited budget funds.
keywords
intergovernmental relations, reform, regional budget, problem, solution.
DEVELOPMENT OF PERSONNEL POTENTIAL OF STATE AUTHORITIES: SOCIOLOGICAL ASPECT
author
L. A. OBUKHOVA
abstract
The article explores the problem of the development of the personnel potential of the executive branch. The place and role of the personnel potential of public authorities are substantiated, various scientific approaches to the concept of “personnel potential”, the features of this phenomenon at the present stage of the development of science and public administration are considered.
keywords
human resources, public, management, professional, competence, management, public service, professional communication, competitive advantage, development.
SYSTEM ANALYSIS OF THE EFFICIENCY OF THE REGIONAL BUDGET IN THE CONDITIONS OF PROJECT MANAGEMENT
author
N. A. KULAGINA, V. N. KOSYANOVA, O. V. MIKHEENKO
abstract
In modern conditions, the project approach is gaining popularity in the management of regional economic systems, which is characterized by the process of adjusting goals and objectives depending on changes in implementation conditions. This is most relevant in the context of the transformation of the national economy. The article provides a systematic analysis of the regional budget using the example of the Bryansk region in order to determine the effectiveness of financial management in the region. The authors apply a well-known approach based on the use of both qualitative and quantitative indicators of the effectiveness of regional finances. The results of the analysis of the effectiveness of regional budgets allow us to identify negative trends and the factors that cause them, which is necessary for the formation of the information base for project management and the rationale for the adoption of adequate management decisions.
keywords
project management, regional budget, system analysis, budget efficiency.
ADVANTAGES OF NON-MONETARY MODELS IN MANAGEMENT AS A POTENTIAL FOR THE DEVELOPMENT OF CORPORATE RELATIONS
author
M. A. NOSYREV
abstract
The article analyzes the methods of material stimulation of economic activity, which are widespread and built on strong imbalances in terms of differentiating the incomes of senior management compared to lower levels of organization, which leads to a distortion of the natural background of self-motivation, creating value strains and other negative side effects. The disadvantages of purely monetary methods include increased internal turbulence, and the aberration of the expected reward, obscuring real problems, and the loss of organizational integrity due to the built-in principle of inequality, which creates a feeling of unfair exploitation, which undermines the deep mental foundations of the organization. In this regard, it is proposed to revise the very idea of quantifying individual contributions in favor of non-monetary methods based on qualitative criteria for evaluating utility by providing socially significant attributes and privileges in order to avoid losses associated with the above disadvantages and increase the profitability of the business. The work of the alternative model is based on the bionic approach, involving the use of natural self-motivation biorhythms.
keywords
material incentives, economic activity, non-monetary management paradigm, social asymmetry, imbalances in income differentiation, diagonal effect, bionic approach, self-motivation, passionarity, assessment of social utility, dissipative structures.
COACHING AS A METHOD OF INCREASING MOTIVATION AND EFFICIENCY OF THE ENTERPRISE
author
E. V. LOGINOVA, A. M. SULTANSHINA, O. A. ALEKSEEV
abstract
The aim of the study is to develop measures for the implementation of coaching in order to increase the motivation and effectiveness of the enterprise. The article explores the terminological content of the concept of “coaching”, studies the motivation and satisfaction of staff at the enterprise, and gives recommendations on the implementation of coaching as a means of increasing motivation and the effectiveness of the enterprise.
keywords
staff motivation, job satisfaction, staff development, coaching, corporate trainer.
METHODOLOGICAL ASPECTS OF FORMATION OF MIGRATION PROCESSES
author
A. E. VASYUKOV
abstract
The article highlights the methodological aspects of the historical development and formation of migration processes, the diversity of views on the concept of “migration”, the existence of theories on this issue and certain legislative acts, including international ones, regulating the movement of migrants. The author gives the concept of “migration” and “migration processes” based on modern conditions. Using the “spectrality” of historical migration processes, taking into account the ongoing demographic changes, views on the need for a systematic approach to solving these processes in the host country are presented. The article discusses the emergence of migration processes, the theory of migration, the role of international organizations to monitor the dynamics of demographic growth.
keywords
migration, migration theory, population explosion, Arab spring, integral system of migration factor.
REVIEW OF THE WORLD OIL MARKET
author
A. A. KOLOMEYTSEV
abstract
The article considers current trends in the development of the global oil market. Based on the economic and statistical analysis of the main market-forming factors, it is shown that today the functioning of the world oil market is taking place under the conditions of a “new normality”, that is, low oil prices. The sharp drop in oil prices required the development of a coordinated policy of the main oil exporting countries to stabilize the market. Nevertheless, despite relative stabilization, oil price dynamics and global market imbalances are still cyclical and require further analysis.
keywords
oil, OPEC, world oil market, WTI, Brent, futures.
METHODOLOGY AND PRACTICE OF ASSESSING SOCIAL SUSTAINABILITY IN THE ARCTIC REGION
author
I. A. GUSHCHINA, D. L. KONDRATOVICH
abstract
A comprehensive analysis of theoretical, methodological and methodological approaches to the study of social sustainability from the standpoint of economic sociology is presented, a number of studies on the prerequisites and conditions for the transition of territorial communities to sustainable development are analyzed. The empirical base of the article is presented by the results of monitoring public opinion of the population of the Murmansk region, reflecting the level of development of social stability in the Arctic region in the views of the population.
keywords
social sustainability, methodology, economic sociology, efficiency, management.
FINANCIAL-INDUSTRIAL GROUP IN THE COMPOSITION OF INNOVATIVE-ACTIVE INDUSTRIAL COMPLEX
author
B. A. DEMILKHANOVA
abstract
The article presents a model of embedded financial and industrial group in the industrial complex, which is an element of the national innovation system. From the position of a systematic approach, indicators of financial interaction between industrial enterprises, banks, investment and venture funds, insurance and pension companies that influence the level of innovative activity of the industrial complex as a whole are determined.
keywords
national innovation system, integrated structure, industrial complex, financial interaction, indicator, bank, fund.
AIR TRANSPORTATION MARKET OF SVERDLOVSK REGION
author
S. I. BULDAKOV, A. M. SIDORENKO
abstract
The article is devoted to assessing the competitive situation in the air transportation market of the Sverdlovsk region. As the main research methods, the article uses an objective description and calculation of statistical indicators of competition. The calculations showed that the air transportation market of the Sverdlovsk region is an example of a discrete competition market, since access to individual route networks of air transportation is fraught with difficulties due to the rather low level of substitution between airports for airlines and consumers. Recommendations from the study suggest some government intervention. Firstly, it is stimulating the development of the market and creating a system of preferences that allows airlines to modify business models, profitably diversifying into various market niches. Secondly, it is a drag on market development by reducing small airlines. These measures will contribute not only to creating barriers to entry of new companies into the market, but also to the redistribution of passenger flows in favor of the largest carriers and the departure of less competitive participants from the market.
keywords
air transportation, market structure, airlines, passenger flow.
ECONOMIC MECHANISM OF FUNCTIONING OF MACROLOGISTIC SUPPLY CHAINS ON THE TERRITORY OF MONGOLIA
author
D. BATSAYHAN
abstract
The article discusses the formation of an economic mechanism for the functioning of macro-logical supply chains in a specific territorial entity - Mongolia. The goals, tasks, functions, basic components, principles and organizational structure of the economic mechanism with its elements and production and economic relations of the chain participants are formulated.
keywords
economic mechanism, macrologistic supply chain, logistic business process.
BLOCKCHAIN IN THE BANKING SECTOR AS AN ELEMENT OF DIGITAL TECHNOLOGY
author
I. E. DMITRIEVA, Y. V. POSTOLOV
abstract
The article considers the possibilities of using blockchain technology in the banking sector. Blockchain is the technology of the future, which leads to the study of its possible use in various fields, including banking. The advantages of using this innovation in the banking sector and the author’s vision of the possibilities of expanding the areas of use of the blockchain in the conditions of the modern Russian economy are presented.
keywords
blockchain technology, banking sector, innovative technology, payment system, cybersecurity.
PROSPECTS FOR DIGITALIZATION OF CHEMICAL ENTERPRISES OF THE RUSSIAN FEDERATION
author
E. V. KULYASOVA
abstract
Prospects are presented for the participation of the Russian chemical industry in the implementation of the roadmap for digitalizing the country's economy as part of the Digital Economy of the Russian Federation program, approved by decree No. 1632-r of the Government of the Russian Federation of July 28, 2017. It is shown that the Russian chemical complex is characterized by a rather low active in the implementation of advanced information and communication technologies. The scheme of the influence of factors and elements of the Digital Economy on the enterprises of the chemical industry is given. Particular attention is paid to the prospects of using deep neural networks in the implementation of the main end-to-end digital technologies defined in the specified state program.
keywords
digital economy, chemical industry, end-to-end digital technologies, deep learning neural networks.
EVALUATION OF STATE FINANCIAL CONTROL IN THE FIELD OF COUNTERING THE LEGALIZATION OF INCOME OBTAINED BY CRIMINAL
author
T. G. POGORELOVA
abstract
The article discusses the system of actions of state bodies in the implementation of state financial control (GFC) in the process of counteracting the legalization of proceeds of crime, discussion issues and prospects for its development. The aim of the work is to study the financial, economic and organizational and legal activities of the state control bodies of the Russian Federation to minimize the harm from the shadow economy to organize an effective tool to counter the possible involvement of illegal and criminal incomes in the national economy.
keywords
state financial control, anti-money laundering, financial monitoring.
Depreciation of fixed assets after carrying out capital investments
author
E. A. RUSSKAYA, N. S. NEECHUKHINA
abstract
The article discusses current issues of the transfer of fixed assets from one depreciation group to another, into which they were included on the date of commissioning, in case of an increase in the useful life. It is proposed to introduce an additional line in the classifier of fixed assets - “Fixed assets, after modernization” with an indefinite period of use. The differences between accounting and tax accounting in terms of depreciation and ways to harmonize them are analyzed. It is proposed to create a better practical basis for accounting, auditing and analysis of the effectiveness of the use of fixed assets.
keywords
depreciation, accounting, tax accounting, fixed assets, harmonization.
ACCOUNTING SYSTEMS FOR MANAGEMENT ACCOUNTING AND THEIR CURRENT STATE
author
L. V. GUSAROVA, R. R. SADYKOVA, A. Ya. GAFUROVA, Z. Kh. MUGINOVA
abstract
The article discusses the current state and development of a cost accounting system in management accounting.
keywords
management accounting, system, cost accounting; custom, alternate, process method; full, variable, regulatory, target costs; ABC method, cost accounting at cost centers, “on time” accounting system.
PROSPECTS FOR INVESTMENT DEVELOPMENT IN THE KURSK REGION ON THE BASIS OF REGIONAL SPECIALIZATION
author
O. V. MIKHAILOV
abstract
The article considers the main trends in the state policy of regional development, analyzes the degree of depreciation of fixed assets in Russia as one of the most important criteria for the development of the region’s economic potential. The main vectors of development of investment attractiveness of the Kursk region are investigated.
keywords
region, development, investment, specialization, customs procedure.
SOCIAL INVESTMENT AND SOCIALLY RESPONSIBLE INVESTMENT AS FORMS OF COOPERATION OF STATE AND BUSINESS IN RESOLVING SOCIAL PROBLEMS
author
E. A. SHAMANINA
abstract
In the modern world, various forms of social cooperation between the state and business are of particular relevance. The resource potential of private business can serve as an additional material basis for the provision of universal social support of the population from the state. The article discusses the forms and tools of interaction between business and government agencies. The current models of social investment and socially responsible investment are analyzed.
keywords
social sphere, state, business, cooperation, social investment, socially responsible investment.
FORMATION OF THE SYSTEM OF SCIENTIFIC RESEARCHES AS A FACTOR OF DEVELOPMENT OF INNOVATIVE ECONOMY IN THE REPUBLIC OF KOREA
author
V. D. KHALIPOV
abstract
The article discusses the features of the formation of a system of scientific research in the Republic of Korea in the context of the development of an innovative economy. The stages of the formation of this system in the context of solving the problems faced by the country's economy are described in detail. The role of the state and private business in the development of research infrastructure is presented. The main components of the measures taken to increase the effectiveness of scientific research in the Republic of Korea are disclosed. Important trends in the development of the country's scientific and technical sphere are given.
keywords
innovative, economics, research and development, system, politics, science and technology, economic growth.
DEVELOPMENT OF A RECIPE FOR A CONCENTRATED BASIS OF ALCOHOL-FREE DRINK OF INCREASED BIOLOGICAL VALUE
author
M.N. ELISEEV, L.K. EMELYANOVA, O. A. KOSAREVA
abstract
Today, special attention is paid to providing consumers with safe and quality food products. There is no exception to the problem of using biologically active compounds based on natural plant materials in the production of soft drinks. There are no hot soft drinks on the Russian consumer market, for example, an old Russian drink - sbiten. The main objective of the study was to create a sbiten soft drink concentrate with long shelf life.
keywords
soft drink, aromatic raw materials, biologically active substance, honey, concentrate.
MODERN APPROACHES TO THE IMPLEMENTATION OF SCIENTOMETRIC RESEARCHES IN THE SCIENTIFIC ACTIVITY OF THE EDUCATION AREA
author
V. A. DADALKO
abstract
The article is devoted to the substantiation of the need to assess the effectiveness of scientific activity and modern approaches to the implementation of scientometric research in the field of education. The sources and directions of the development of scientometry are described. Present methods of scientometric research, as well as scientometric indicators are presented. The problems associated with assessing the effectiveness of scientific activity and the practical use of scientometric research methods are identified. The world trends in the field of citation of scientific periodicals are considered. The prerequisites of the future scientometry and evaluation of metric indicators in the context of an alternative metric (altmetric) are outlined. The role of education and pedagogy as a science of education is examined through the prism of trends in the development of XNUMXst century science. and development of intellectual potential.
keywords
methodology, pedagogy, education system, scientometrics, research, indicator, scientific citation index, scientific publication, publication activity, altmetrics.
