CONTENTS
ECONOMIC POLICY
Pilipenko I.V. Eurasian Economic Union: quo vadis?
Dzhagaeva M.S., Valieva Z. R. Assessment of the clustering potential of the economy of North Ossetia-Alania
Dzhioev R. A. Social Welfare Growth Factors
Zhelezova A.E., Alborova V.V., Tavasieva Z. R. Management of the industrial complex of North Ossetia-Alania as an integral part of the region’s economy (by the example of Pobedit OJSC)
Ikaeva L. E. Some problems of the development of electronic commerce in Russia
Kamberdieva S. S., Khetagurova I. Yu. Results of the reform and modernization of the healthcare system of North Ossetia-Alania
PROBLEMS OF MANAGEMENT
Ambalov R. B., Tegetaeva M. R. Analysis of the problems of implementing outsourcing and insourcing processes in government bodies (on the example of the Ministry of Housing and Communal Services, Fuel and Energy of the Republic of North Ossetia-Alania)
Ligidov R. M., Nalchadzhi T. A. Status and directions of development of export of educational services of a university
Pozmogov A.I., Gergiev I.E., Alborova V.V., Zhelezova A.E. Labor market trends and professional preferences of workers in a digital society
Kantemirova M. A., Chejemov S. R. Factors for the development of the hotel sector in the region (on the example of the republic of North Ossetia-Alania)
Karzaeva N.N., Yuryeva D.P. Role of the personnel potential of the agro-industrial complex in ensuring regional food security
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Rubaeva L. M., Datieva A. A. Investment climate of the republic of North Ossetia - Alania during the crisis
Basnukaev R. M., Toguzova I. Z., Basnukaev M. Sh. Economic evaluation of the effectiveness of mergers and acquisitions in the banking sector
Dzagoeva D. U., Toguzova I. Z. The role and importance of VTB Bank in the market of mergers and acquisitions
Gadzaova A. A., Dzagoeva M. R. Analysis of tax revenues of the federal budget of the Russian Federation
Ksanaev A. B., Alikaeva M. V., Ksanaeva M. B., Zumakulova Z. A. Analysis of the effectiveness of the introduction of bankruptcy proceedings
Shelkunova T. G., Gabaraeva V. S. Benefits of asset securitization in terms of banks
Tuskaeva M.R., Betrozov S.A., Gasanova Z. A. Innovative development of the tax mechanism taking into account international practice
Emelyanova I.N., Bagdasaryan D.G., Kazachkova V.I. Improving the internal audit of payables and receivables in trade organizations
Mamedov G. A., Shironina E. M. Econometric modeling of the dynamic series of oil prices
EURASIAN ECONOMIC UNION: QUO VADIS?
author
I.V. PILIPENKO
abstract
This article discusses the evolution of the development of the member states of the Eurasian Economic Union (EAEU) through an analysis of the main indicators characterizing the movement of goods, services, capital and labor. The prevailing trends in changing the geographical structure of foreign trade in goods, services, incoming and outgoing foreign direct investment, as well as labor migration are identified. Five interconnected key problems of the EAEU at the present stage, affecting the quality and pace of development of the integration process, have been identified. Solutions to a number of problems have been proposed, including inclusion of enterprises in global value chains, cost-benefit analysis based on the elimination of obstacles to the movement of goods, services, capital and labor, possible modifications of the EAEU institutional structure to accelerate the integration process and create a single market for five countries.
keywords
Eurasian Economic Union, Russian Federation, freedom of movement of goods, services, capital and labor, development scenarios, exports, imports, foreign direct investment, migration, industrial policy, Eurasian Development Bank.
ASSESSMENT OF THE POTENTIAL OF CLUSTERING THE ECONOMY OF THE RUSSIAN ECONOMY
author
M.S. JAGAEVA, Z. R. VALIEVA
abstract
The article is devoted to the formation of integrated structures at the present stage of development of the economy of Russia and regions. The conducted studies allowed us to assess the clustering potential of North Ossetia-Alania. Correlation with the Strategy for the socio-economic development of the region made it possible to identify shortcomings in the plans for the development of the economy of the republic and to develop recommendations for improving their effectiveness.
keywords
integration, clusters, potential, regional economic policy, region, synergy.
GROWTH FACTORS OF PUBLIC WELFARE
author
R. A. DZHIOEV
abstract
The achievement of general welfare is of great importance in the development policy of the modern state. Every society, state, and also personality strive to achieve the well-being of the population and its improvement. The increase in the level of welfare is the result of economic development, a factor in the growth of consumer demand, stimulating the development of entrepreneurship and ultimately leading to an increase in the level of well-being of society as a whole. The article discusses the factors that cause a decline in the well-being of the population in Russia, aggravating at the present stage, as well as factors of its growth. The paper concludes that the main goal of improving the socio-economic policy of the state should be to increase the welfare of the population. The main conclusions of the article can be used for further studies of the categorical apparatus of welfare, as well as to develop proposals for improving mechanisms for increasing it.
keywords
welfare, elements of welfare, unemployment, growth factors.
MANAGEMENT OF THE INDUSTRIAL COMPLEX OF RSO-ALANIA AS AN INTEGRAL PART OF THE ECONOMY OF THE REGION (BY THE EXAMPLE OF OJSC “VICTORY”)
author
A.E. ZHELEZOVA, V.V. ALBOROVA, Z. R. TAVASIEVA
abstract
Without an adequate assessment of the state of the industrial complex of the region, it is impossible to identify significant patterns and key trends in its development. And in this regard, one of the main tasks in the field of studying the level of development of a regional industrial complex is the systematization and study of the existing methodological base. The methodological approach includes a whole range of tools and mechanisms for the implementation of industrial policy.
keywords
industrial complex, hard alloys, mixtures, minerals.
SOME PROBLEMS OF ELECTRONIC COMMERCE DEVELOPMENT IN RUSSIA
author
L. E. IKAYEVA
abstract
The article highlights the specifics of the Russian e-commerce market and the prospects for its further development. The main trends in the development of online trading are revealed. Thanks to the digital space, potential consumers were able to make purchases using electronic platforms. The future of the Russian business community lies in multi-channel electronic commerce. Content as a content filling of an information resource helps interaction with a consumer in electronic commerce.
keywords
e-commerce, online trading, electronic platforms, Internet, online trading, online store, electronic payments, cross-border trading.
RESULTS OF REFORM AND MODERNIZATION OF THE HEALTH CARE SYSTEM OF North Ossetia-Alania
author
S. S. KAMBERDIEV, I. Yu. KHETAGUROV
abstract
The article is devoted to modern processes and the results of reforming the healthcare system at the present stage of development of the digital economy. The study of the characteristics of the processes taking place in the reform of the healthcare system made it possible to evaluate the most important components and criteria for stabilization in this area.
keywords
State program in the field of healthcare, reform, quality and digitalization of healthcare.
ANALYSIS OF THE PROBLEMS OF IMPLEMENTATION OF OUTSOURCING AND INSORING PROCESSES IN THE BODIES OF THE STATE AUTHORITY (ON THE EXAMPLE OF THE MINISTRY OF HOUSING AND COMMUNAL SERVICES, FUEL AND ENERGY OF THE REPUBLIC OF SEVERLIA)
author
R. B. AMBALOV, M. R. TEGETAEVA
abstract
An important factor in the effectiveness of public authorities is the effectiveness of the governance mechanism. To increase the elasticity of the degree of development of society from decisions made at the state or regional level, it is necessary to use modern technologies for improving administrative and managerial processes, including outsourcing and insourcing.
keywords
outsourcing, insourcing, government, housing and communal services, management structure.
STATE AND DIRECTIONS OF DEVELOPMENT OF EXPORT OF THE UNIVERSITY EDUCATIONAL SERVICES
author
R. M. LIGIDOV, T. A. NALCHAJI
abstract
The article examines the state of export of educational services as part of the educational activities of Kabardino-Balkarian State University (KBSU). The role and importance of the export of educational services for an educational institution of higher education is justified as a factor in increasing the competitiveness of a university, developing university science and the potential of faculty, and ensuring the quality of graduate training. The analysis of the contingent of foreign students in the context of areas and forms of training, by university units, revealed the dynamics of admission of foreign citizens to KBSU, analyzed the income of the university from the implementation of educational services export programs. The experience of the KBSU on the export of higher education educational programs in medical fields, which are taught in English, is characterized.
keywords
educational services, export of educational services, educational programs.
LABOR MARKET TRENDS AND PROFESSIONAL PREFERENCES OF EMPLOYEES IN DIGITAL SOCIETY
author
A. I. Pozmogov, I. E. Gergiev, V. V. Alborova, A. E. Zhelezova
abstract
The article discusses the specifics of digitalization of the Russian labor market and further prospects for its development. The main factors that affect the professional preferences of workers in a digital society are identified. The problems of the development of the Russian labor market in 2017–2018 are highlighted. The Russian commodity sector is shrinking, leading to a reduction in employees and lower average wages. In general, the modern world of work in the conditions of the market-transformational economy of Russia offers ample opportunities for the realization of individual abilities, regardless of age and gender.
keywords
labor market, digital economy, digitalization, transformational economy of Russia, professional preferences, communication skills.
FACTORS OF THE HOTEL SECTOR DEVELOPMENT IN THE REGION (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA - ALANIA)
author
M. A. KANTEMIROVA, S. R. CHEDZHEMOV
abstract
The article considers the basic conditions and factors of the development of the hotel sector in the Republic of North Ossetia-Alania. The indicators of the standard of living of the population, the direction of investment in the hotel sector in the form of investment projects are studied.
keywords
hotel sector, region, factors, dynamics, development, indicators.
THE ROLE OF THE HUMAN RESOURCES POTENTIAL IN THE PROVISION OF REGIONAL FOOD SECURITY
author
N. N. KARZAEVA, D.P. YURIEVA
abstract
Based on an in-depth analysis of the content of the concept of food security, the article concludes that the functional approach is important for organizing the functioning of the food security system. The analysis of the lists of threats and mechanisms of food security allowed the authors to establish unreasonably small attention to the personnel potential of the agro-industrial complex and regional demographic security.
keywords
Regional food security; threats; mechanisms; agro-industrial complex; labor resources.
INVESTMENT CLIMATE OF THE REPUBLIC OF NORTH OSSETIA - ALANYA UNDER CRISIS
author
L. M. RUBAEVA, A. A. DATIEVA
abstract
The article discusses the theoretical and practical aspects of managing the investment situation of North Ossetia-Alania, as well as ways to improve the state of investment attractiveness of the subjects of the North Caucasus Federal District (NCFD). Particular emphasis is placed on an innovative factor. The analysis of factors stimulating and limiting investment activity is carried out, conclusions are drawn about the need to develop new directions for making effective investment decisions at the regional level.
keywords
investment climate, investment decision, investment environment, foreign capital, budget discipline.
ECONOMIC ASSESSMENT OF EFFICIENCY OF MERGERS AND ACQUISITIONS IN THE BANKING SPHERE
author
R. M. BASNUKAEV, I.Z. TOGUZOVA, M. Sh. BASNUKAEV
abstract
The article analyzes the economic efficiency of mergers and acquisitions in the banking sector by the example of the last major transactions of VTB Bank in the following areas: the volume of borrowed funds of customers - individuals and valuation of the company.
keywords
the effectiveness of mergers and acquisitions, the method of discounting cash flows (DCF), the method of value added (EVA), the method of net assets, free cash flow on invested capital.
ROLE AND VALUE OF VTB BANK IN THE MERGERS AND ACQUISITIONS MARKET
author
D.U. DZAGOEVA, I.Z. TOGUZOVA
abstract
The article examines the transactions of the VTB Group in the M&A market. The history of VTB Bank's development through organic growth and acquisitions in the M&A market is studied from 2001 to 2016. The analysis of financial, economic and value indicators achieved through organic growth and acquisitions in the M&A market is given.
keywords
M&A market, integration, reorganization, transaction value, share buyback, company delisting.
ANALYSIS OF TAX INCOME OF THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION
author
A. A. GADZAOV, M. R. DZAGOEV
abstract
The article considers and analyzes tax revenues to the federal budget of the Russian Federation for the period 2015–2017, as well as the structure of tax revenues, and the dynamics of tax revenues to the federal budget of the country.
keywords
tax revenues, non-tax revenues, federal budget, analysis.
ANALYSIS OF EFFECTIVENESS OF INTRODUCING COMPETITION PROCEDURES
author
A. B. KSANAEV, M.V. ALIKAEVA, M. B. KSANAEVA, Z. A. ZUMAKULOV
abstract
The article analyzes the problems of applying in practice bankruptcy proceedings in the event of bankruptcy of business entities. The main stages of bankruptcy proceedings, the order of satisfaction of the claims of creditors, the principles of formation of the bankruptcy estate, the exercise of the powers of the bankruptcy trustee are disclosed. The features and key differences of the new norms of the Russian bankruptcy law from the previously existing ones are considered. The data of official statistics on bankruptcies of organizations in the country and the region for 2015–2017 are examined. The necessity of legislative improvement of the bankruptcy proceedings is substantiated. The problems of increasing the efficiency of bankruptcy proceedings were studied, measures were proposed that will achieve the goals of its introduction.
keywords
observation procedure, bankruptcy institution, bankruptcy proceedings.
ADVANTAGES OF SECURITIZATION OF ASSETS FROM THE POINT OF VIEW OF BANKS
author
T. G. SHELKUNOVA, V. S. GABARAEVA
abstract
The article highlights theoretical approaches to the definition of concepts. In this aspect, issues related to the problem of uncertainty are considered; Ways are proposed to clarify definitions using the terms “securitization”, “bank assets”, “receivables”, “asset refinancing” as an example.
keywords
securitization, the essence of asset securitization, advantages from the point of view of banks, classification of asset securitization, banking assets.
INNOVATIVE DEVELOPMENT OF THE TAX MECHANISM TAKING INTO ACCOUNT INTERNATIONAL PRACTICE
author
M.R. TUSKAEVA, S.A. BETROZOV, Z. A. HASANOVA
abstract
At this stage, Russian and foreign scientists are considering the problems of managing the tax mechanism. The modern scientific space contains a lot of scientific works devoted to the problems of the formation of tax obligations and the occurrence of tax risks, their assessment and management. And all scientists agree in only one opinion: when the tax burden on payers increases, the positive effectiveness of the tax system initially rises and reaches its maximum, but then begins to decrease sharply.
keywords
tax mechanism, tax payments, tax risk, tax mechanism management, tax burden, tax control, tax policy, tax and financial administration.
IMPROVEMENT OF INTERNAL AUDIT OF ACCOUNTS AND ACCOUNTS PAYABLE IN TRADE ORGANIZATIONS
author
I.N. EMELYANOVA, D.G. BAGDASARYAN, V.I. KAZACHKOV
abstract
The amount of receivables and payables has a huge impact on the financial independence of economic entities. In this regard, there is a need to build such an internal audit system of receivables and payables that would prevent or minimize the risks of interaction with insolvent counterparties. The article suggests the use of an improved workflow schedule, the main place in which is the form of working documents aimed at preventing the early stage of interaction with financially unstable counterparties, as well as this schedule allows you to timely identify the occurrence of excessive receivables, which is the key to reduce debt to creditors and increase the level of liquidity balance and solvency of the enterprise.
keywords
accounts receivable, accounts payable, internal audit, workflow schedule, insolvency.
ECONOMETRIC MODELING OF DYNAMIC RANGE OF OIL PRICES
author
G. A. MAMEDOV, E. M. SHIRONINA
abstract
The article presents the forecasting of oil price dynamics based on the analysis of the time series. It is shown that building trends for predicting oil prices on them does not have practical significance. It was determined that when building a multifactor model, the most significant factor affecting the price of oil is world oil production. The article proposes a dynamic model of oil pricing in the world market, which, in contrast to existing models, is based on the principle of angular solutions, taking into account the cooperative and competitive behavior of oil producers. It is shown that in the case of the implementation of cooperative behavior, when oil producers control the level of production in such a way that the market is in equilibrium, the predicted values of oil prices are higher than in the case of the implementation of competitive behavior, when the level of production depends only on production capacities.
keywords
oil, oil price, model, forecasting, OPEC, Brent.
