CONTENTS
ECONOMIC THEORY
Koybaeva M. Kh. Theoretical Foundations of Financial Integration: Opinions, Views, Directions
Dzokaeva Z. M. Irrational criteria of economic choice of an economic entity with information asymmetry: methodological analysis
Rakuta N.V. Conceptual framework for monitoring the development of the regional economic system
ECONOMIC POLICY
Damdingo Batsaikhan. The formation of logistics infrastructure in Mongolia
Chshieva Z. G., Siukaeva D. D. Change in the role of Russian customs after integration into an international association
Akoeva M. A. Improving the competitiveness of regions on the basis of cluster development
Kozayeva O. T., Khatagov M. I. The history of the Japanese automobile industry and the prospects for its development
Ochirbat Ochirmaa Mongolian-Russian trade, economic and regional cooperation: reality and prospects
Kelekhsaeva M. V. Content Characteristics and Genesis of Factors Forming the Regional Competitive Environment
PROBLEMS OF MANAGEMENT
Krapiva T.V., Mayurnikova L.A., Kostina N.G. Foreign experience review in the development and management of the menu of the food industry enterprise
Filin S. A., Wang Zhongbao, Alekseeva I. S. Development of innovative forms of trade for a commercial enterprise
Kaloeva A. N., Basiev Kh. R., Kochiev T. F. Formation and functioning of the mechanism of pre-trial settlement of tax disputes in Russia
Chshieva Z. G., Meleshihina M. M. Influence on the labor market of the implemented regional policy of Russia and the state of Alania in the field of education and migration of minds
Tokaeva A. B., Tokaeva B. B. Small business and the solution of the problem of youth employment in the North Caucasus Federal District
Kasaev A. T. Management decisions aimed at reducing debt obligations of the regions in modern economic conditions
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Kozayeva O. T., Khatagov M. I. Problems of consumer lending in Russia and development prospects
Tedeeva Z. B., Bitsoeva D. A. Foreign experience in public debt management
Gergaeva A. K., Tedeeva Z. B., Gudieva I. S. Tax control in the Russian Federation: analysis of current practice and ways to improve
Khaimanova O. T., Khadikova E. K., Zoloeva Z. B. Sevostyanova I. I. Problems of the influence of methods of accounting and assessment of facts of economic life on the financial results of the organization
Tadtaeva N.V., Les I.V. Analysis of the internal and external debt of the Russian Federation
Tedeeva Z. B. Analysis of the main performance indicators of the Territorial Fund of Compulsory Medical Insurance of North Ossetia-Alania
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Dadalko V. A. Theoretical and practical aspects of scientometrics to increase publication activity in the field of education
THEORETICAL BASES OF FINANCIAL INTEGRATION: OPINIONS, VIEWS, DIRECTIONS
author
M. Kh. KOIBAEVA
abstract
The article is devoted to the analysis of theoretical approaches to the definition of the concepts of economic and financial integration. As a result of systematization and comparison of various scientific points of view, a special understanding of the essence of integration has been developed. The article also reflects the main forms of international economic integration, which are classified in the economic literature on the basis of the stage, stage, completeness and maturity of integration in solving certain problems.
keywords
globalization, integration, economic integration, financial integration, integration process, horizontal integration, vertical integration.
IRRATIONAL CRITERIA OF ECONOMIC SELECTION OF AN ECONOMIC SUBJECT AT INFORMATION ASYMMETRY: METHODOLOGICAL ANALYSIS
author
Z. M. DZOKAEVA
abstract
The article reveals the objective need for conceptual understanding of economic choice in the context of real decision-making conditions generated by the manifestation of subjective phenomena of behavior and objective conditions of the economic environment. Due to the specificity of the spatial factor, economic science is faced with the task of optimizing the economic choice of an economic entity, taking into account the influence of effects irrationalizing economic behavior, which determines the relevance of the study.
keywords
information asymmetry, economic choice, rational and irrational preferences, intellectualization.
CONCEPTUAL BASES OF MONITORING DEVELOPMENT OF THE ECONOMIC SYSTEM REGION
author
N.V. RAKUTA
abstract
The article summarizes and develops the conceptual foundations of the formation of a system for monitoring the economic development of a region, determines the importance and place of monitoring the development of the economic system of a region in the state regional management system in order to increase the efficiency of managing economic processes.
keywords
development monitoring, economic system, regional development, regional management, information support.
FORMATION OF LOGISTICS INFRASTRUCTURE ON THE TERRITORY OF MONGOLIA
author
DAMDINDORGE BATSAYHAN
abstract
This article discusses the creation of a logistics infrastructure in Mongolia. In this regard, a set of interrelated areas of logistics activity is proposed, which represent the basis of the logistics infrastructure. The proposed organizational structures, allowing to coordinate and regulate the transport and storage business processes carried out in the supply chains of various types and purposes, should ensure the effective functioning of the logistics infrastructure in Mongolia.
keywords
logistics infrastructure, logistics supply chains, business entities, the process of product distribution, organizational structures.
CHANGE OF THE ROLE OF RUSSIAN CUSTOMS AFTER INTEGRATION IN THE INTERNATIONAL ASSOCIATION
author
Z. G. CHSHIEVA, D. D. SIUKAEVA
abstract
The article considers the difference in the goals of economic policy, the conditions and methods of regulating the foreign trade activities of countries participating in the international community. The analysis of the activities of the customs service of Russia after entering the EAEU is carried out. The authors explain the allocation of one of the priority areas of international cooperation of Russia in the field of customs related to the functioning of the EAEU, the active foreign economic activity of the subjects of customs relations, associated with the tasks assigned to the customs authorities.
keywords
customs regulation, foreign trade policy, integration grouping, tariff, economic policy, risk, declaration, customs authorities.
INCREASING COMPETITIVENESS OF REGIONS BASED ON THE DEVELOPMENT OF CLUSTERS
author
M. A. AKOEVA
abstract
The article is devoted to the issues of increasing the competitiveness of regions on the basis of cluster development. Clusters make it possible to achieve a socio-economic effect in several directions: increasing productivity, increasing competitiveness and economic development of the region, opening new organizations and increasing innovative potential.
keywords
competitiveness, cluster, region, enterprise, production, innovation.
HISTORY OF THE JAPANESE AUTOMOBILE INDUSTRY AND THE PERSPECTIVES OF ITS DEVELOPMENT
author
O. T. KOZAEVA, M. I. Khatagov
abstract
This article discusses the history of the Japanese automobile industry from the first models to the leaders in the global automotive industry. As everyone knows, Japanese cars have always been distinguished by their reliability and quality. This article reflects the main methods for improving the quality and reputation of automobiles manufactured in Japan.
keywords
automobile business, history of the automobile business, export of cars.
MONGOLO-RUSSIAN TRADE-ECONOMIC AND REGIONAL COOPERATION: REALITY AND PROSPECTS
author
OCHIRBAT OCHIRMAA
abstract
An analysis of problems and analytical materials allows us to state that the latest changes and latest trends in the development of cross-border cooperation between Mongolia and Russia at the regional and subregional level, the degree of effectiveness of its forms, the problems and prospects of this cooperation, as well as the influence exerted by international organizations on it which our countries are participating in, to date, clearly understood. This circumstance predetermines the importance and necessity of studying the cross-border cooperation between the two countries. The purpose of this study is to identify ways to improve the Mongolian-Russian cross-border cooperation based on an analysis of its state, development trends and key problems that negatively affect the interaction of the neighboring regions of Mongolia and Russia.
keywords
cross-border cooperation, international organization, neighboring region, trade and economic relations, Russian-Mongolian projects.
CONTENT CHARACTERISTICS AND GENESIS OF FACTORS FORMING THE COMPETITIVE ENVIRONMENT OF THE REGION
author
M.V. KELEKHSAEV
abstract
The article discusses the meaningful characteristics and genesis of the factors that form the competitive environment of the region. The author noted that before the beginning of the process of market transformations, the region was studied, first of all, from the resource-production side and did not act as an independent business entity. The economy did not consider the region as a subject of economic relations, a carrier of special interests different from the interests of other regions and the country as a whole. The consequence of this was a weak elaboration of the theory of regional competition.
keywords
competitive environment, region, competitiveness parameters, coordination of economic interests.
OVERVIEW OF FOREIGN EXPERIENCE IN THE DEVELOPMENT AND MANAGEMENT OF THE FOOD INDUSTRY ENTERPRISE MENU
author
T.V. KRAPIVA, L. A. MAYURNIKOVA, N. G. KOSTINA
abstract
A review of foreign publications on the development and management of menus as a factor in the competitiveness of enterprises in the food industry is presented. It is concluded that all management decisions in building competitive advantages using the menu are reduced to three components: planning, pricing and menu design; various approaches to the analysis of the effectiveness of the menu are considered; defined a number of parameters for the development and management of the menu. The bibliographic review materials provide an understanding of the relationship between menu management issues and consumer experience visiting a restaurant, and also justify the need for further theoretical and empirical research in the field of increasing the level of satisfaction of restaurant guests.
keywords
menu, food industry, menu analysis, menu management, competitiveness, efficiency.
DEVELOPMENT OF INNOVATIVE FORMS OF TRADE OF A COMMERCIAL ENTERPRISE
author
S. A. FILIN, VAN ZHUNBAO, I. S. ALEKSEEVA
abstract
The article highlights the development of innovative forms of trade of commercial enterprises, including those engaged in electronic commerce, to increase the efficiency of their activities. The tasks to be solved in the article are to identify and analyze trends in the development of wholesale and retail trade in order to increase business efficiency and improve management in these segments. The methods of analysis, synthesis and logical research based on the creative-informational approach are used. The novelty of the article lies in the proposal, based on an analysis of the identified trends in wholesale and retail trade, of promising managerial decisions to develop innovative forms of trade for commercial enterprises that are adequate to market trends and changes, and to improve the organization of the online store of a commercial enterprise. The article analyzes the most relevant formats for online, offline and integrative trading today. The interrelation between the trends in wholesale and retail trade and management decisions on the development of innovative forms of trade of commercial enterprises in terms of increasing their effectiveness and matching trends and market changes is revealed. Recommendations on the organization of an online store of a commercial enterprise are offered. It is concluded that innovative forms of organization and trade formats are associated with the use of information and communication technologies, while integrative formats that combine the advantages of online and offline trading have the greatest potential.
keywords
retail, online trading, offline trading, wholesale, business model, omnichannel, online store.
FORMATION AND FUNCTIONING OF THE MECHANISM OF PRE-JUDICIAL SETTLEMENT OF TAX DISPUTES IN RUSSIA
author
A.N. KALOEVA, H.R. BASIEV, T.F. KOCHIEV
abstract
Tax revenues are an important part of the state budget, and accordingly, the collection of taxes and fees determines the need to develop an effective mechanism for tax administration and, most importantly, the implementation of decisions. It is important to note that tax liability in our country can occur in the framework of administrative and criminal proceedings, and pre-trial settlement of issues is a key area of development of the tax administration system and can increase the efficiency of tax collection. It is the end result and the actual receipt of tax in the state treasury that are the targets of the tax mechanism. The article discusses practical concepts that define the features of resolving tax disputes in modern conditions.
keywords
tax disputes, pre-trial procedure, concept, appeal, appeal.
INFLUENCE ON THE LABOR MARKET OF THE IMPLEMENTED REGIONAL POLICY OF RUSSIA AND THE STATE OF ALANYA IN THE FIELD OF EDUCATION AND MIGRATION OF MINDS
author
Z. G. CHSHIEVA, M. M. MELESHIKHINA
abstract
The article shows the growing role of education in the development of both an individual individual and the whole state. The article substantiates the effectiveness of cooperation between Russia and the State of Alania, analyzes the features of regional policy, which should be paid attention to when solving the problem of high differentiation of the levels of regional development. It is also shown that only a well-built strategic policy on the part of the state can contribute to the development of human resources, the saturation of the labor market with skilled labor, and, as a result, will entail the country's socio-economic development and the growth of well-being of the population.
keywords
brain migration, labor market, territorial mobility of citizens, state personnel policy (GCP), employment, intellectualization of labor, high-tech production, autonomy, international cooperation, personnel reserve.
SMALL BUSINESS AND SOLUTION OF THE PROBLEM OF EMPLOYMENT OF YOUTH IN THE NORTH-CAUCASUS FEDERAL DISTRICT
author
A. B. TOKAEVA, B. B. TOKAEVA
abstract
The article analyzes the problems of youth employment in small business in the North Caucasus Federal District (North Caucasus Federal District), considers the main factors for the development of this type of entrepreneurship, reveals possible ways to solve a number of small business problems, discusses the problems of youth unemployment in the region, indicates the causes and consequences of this phenomenon for the North Caucasus Federal District . It is noted that the social role of small business is especially relevant for rural districts of the district, where small enterprises provide the necessary jobs for the population. Due to the development of small business, favorable conditions can be created for the recovery of the economy.
keywords
entrepreneurship, economy, small business, regions of the North-Caucasian Federal District, small enterprises, level of employment.
MANAGEMENT DECISIONS AIMED AT REDUCING THE DEBT OBLIGATIONS OF THE REGIONS IN MODERN ECONOMIC CONDITIONS
author
A. T. KASAEV
abstract
In modern conditions, debt obligations of the regions are an important area of managerial activity in the economic policy of the state. The article analyzes the debt obligations of the regions and evaluates economic measures aimed at reducing the debt load of the constituent entities of the Russian Federation. The improvement in the regional budget indicators in 2017 was due to a reduction in expenses and an increase in income, primarily due to the resumption of growth in corporate income tax collections against the backdrop of economic recovery. Considering that the increase in the state debt of the subjects has troubled the authorities for many years, its decline can be considered a success of managerial decisions.
keywords
debt obligations, economic policy, borrowing, restructuring.
PROBLEMS OF CONSUMER LOAN IN RUSSIA AND PROSPECTS FOR DEVELOPMENT
author
O. T. KOZAEVA, M. I. Khatagov
abstract
This article analyzes the essence of the concept of "consumer lending." The main problems of the functioning of consumer lending in Russia, as well as factors hindering its development, are identified.
keywords
consumer credit, interest rate, repayment schedule, financial illiteracy, credit problems.
FOREIGN EXPERIENCE OF PUBLIC DEBT MANAGEMENT
author
Z. B. TEDEEVA, D. A. BITSOEVA
abstract
To continuously finance all the needs of society, the state attracts borrowed funds to cover its costs. In this regard, public debt is a completely natural phenomenon in the economy of any civilized state. His condition has a significant impact on the economy. The article presents examples of foreign countries on methods of managing public debt. Also discussed in more detail the structure of US government debt.
keywords
public debt management, foreign experience, US public debt, borrowing, various countries of the world.
TAX CONTROL IN THE RUSSIAN FEDERATION: ANALYSIS OF EXISTING PRACTICE AND WAYS TO IMPROVE
author
A.K. GERGAEVA, Z. B. TEDEYEVA, I.S. GUDIEVA
abstract
Tax control covers all sectors of the company's business activity by checking the correctness of the calculation of legislatively established taxes and the preparation of tax returns. In a broad sense, tax control is aimed at ensuring the correct calculation, timely and full payment of taxes and fees to the budget. The tax control system, like the entire taxation system, has not only fiscal goals, but also market benchmarks. Tax control, which is part of the entire system of state financial control, should create the conditions for its effective functioning and thereby contribute to financial stabilization.
keywords
tax control, tax administration, tax authorities, financial security of the state, control of tax payments.
PROBLEMS OF INFLUENCE OF METHODS OF ACCOUNTING AND EVALUATION OF FACTS OF ECONOMIC LIFE ON FINANCIAL RESULTS OF THE ORGANIZATION
author
O. T. KHAYMANOVA, E.K. KHADIKOVA, Z. B. ZOLOEVA, I. I. SEVOSTYANOVA
abstract
The article discusses the main elements of accounting techniques, methods of accounting and valuation of accounting objects that affect the final financial results of business entities, provides an algorithm for determining the balanced financial result of business entities.
keywords
business entity, fact of economic life, economic situation, financial results, accounting, assessment, taxation, criteria.
ANALYSIS OF THE INTERNAL AND EXTERNAL DEBT OF THE RUSSIAN FEDERATION
author
N.V. TADTAEVA, I.V. LES
abstract
This article analyzes the growth of domestic and foreign government borrowing in the Russian Federation. The dynamics and composition of total public debt were examined in order to identify the reasons for the increase in the growth of government debt.
keywords
government debt, borrowing, securities, budget, government guarantees, domestic debt, external debt, deficit.
ANALYSIS OF THE MAIN INDICATORS OF THE TERRITORIAL FUND OF THE MANDATORY MEDICAL INSURANCE OF THE NORTHERN RUSSIA-ALANIA
author
Z. B. TEDEEVA,
abstract
The article discusses the sources of financing of the Territorial Fund of Compulsory Medical Insurance of the Republic of North Ossetia-Alania and analyzes the directions of their use, features and contradictions in the development of financing elements, as well as ways to regulate them.
keywords
financial system, government policy, healthcare, insurance, compulsory medical insurance, voluntary medical insurance.
THEORETICAL AND PRACTICAL ASPECTS OF SCIENTOMETRY FOR INCREASING PUBLICATION ACTIVITY IN THE EDUCATION AREA
author
V. A. DADALKO
abstract
The article describes the origins and directions of the development of scientometry. Present methods of scientometric research, as well as scientometric indicators are presented. The problems associated with the evaluation of 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. Approaches to the assessment of publication activity and ways to increase it in the field of education are considered.
keywords
methodology, science of education, pedagogy, education system, scientometrics, scientometric research, scientometric indicators, scientific citation index, scientific publications, publication activity, altmetrics.
