CONTENTS
ECONOMIC THEORY
Khosroeva N.I., Gadzieva A. B., Khosroeva O. T. Human capital as a factor in increasing the level of human development
Kamberdieva S. S., Shelkunova T. G. Investigation of the processes of “digitalization” in the framework of the digital economy of Russia
ECONOMIC POLICY
Dzhagaeva M.S., Farnieva A.K. Interregional cooperation as a basis for creating a territory of accelerated development (on the example of the Republic of North Ossetia-Alania)
Dzhioev R. A. Influence of vital signs on the level of well-being of the population of the subjects of the North Caucasus Federal District
Dzagoeva M. R., Kabolova M. S. Development of the main budget-forming taxes of the tax system of the Russian Federation
Mamsurov A. B., Darchieva Z. I. Improving the system of counteracting corruption manifestations of nepotism in the public service
Pozmogov A.I., Gergiev I.E., Plieva M.O., Gogichaeva K.E. Development of artificial intelligence in a digital economy
PROBLEMS OF MANAGEMENT
Volik M.V. Description of the business process of interaction with customers to improve the efficiency of company management (for example, a trading company)
Dedegkaev V. Kh., Kamberdieva CC, Sopoeva I. A., Darchiev A. B. Approaches and analytical methods for assessing the effectiveness of government programs
Tavasieva Z. R., Plieva M. O. Improving the management of innovative activity in Russia
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Tuskaeva M.R., Kelekhsaev D.A., Gasanova Z. A. Assessment of tax incentives for innovative activity of regions
Makoeva L. S., Gusalova A. A., Tavasieva Z. R. Innovative ways of developing crop production
Rubaeva L. M., Isakova Yu. R. Residential real estate market in Russia: problems and solutions
Toguzova I.Z., Khugaeva D.I. Impact of dividend policy on company value
Toguzova I.Z., Tskhovrebov Z. M. Evaluation of the economic efficiency of mergers and acquisitions in VTB
HUMAN CAPITAL AS A FACTOR OF HUMAN DEVELOPMENT IMPROVEMENT
author
N. I. KHOSROEVA, A. B. GADZIEVA, O. T. KHOSROEVA
abstract
The article highlights the theoretical approaches to the definition of the concepts of "human capital", "sustainable economic development." Issues related to the problem of identifying development trends of human capital, improving methods for measuring and evaluating it are examined. Attention is paid to the formation of favorable prerequisites, institutional conditions for building and reproduction of regional and national human capital.
keywords
sustainable development, tendency, development, institutional condition, reproduction, regional (national) human capital.
RESEARCH OF THE PROCESSES OF “DIGITALIZATION” WITHIN THE FRAMEWORK OF THE DIGITAL ECONOMY OF RUSSIA
author
S. S. KAMBERDIEV, T. G. SHELKUNOVA
abstract
The article is devoted to the problems of "digitalization" in the framework of the digital economy, changes in the interaction of economic sectors. Emphasis is placed on the stages of development of the digital economy, namely, “digitalization” and the introduction of information technology in various sectors of the economy. Particular attention is paid to the digital transformation of credit institutions.
keywords
digital economy, digital transformation, innovation, business process, credit institution, cryptocurrency, factor, risk, valuation, management.
INTER-REGIONAL COOPERATION AS THE BASIS FOR THE CREATION OF THE TERRITORY OF ADVANCED DEVELOPMENT (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA - ALANIA)
author
M.S. JAGAEVA, A.K. FARNIEVA
abstract
The article is devoted to the issues of interregional cooperation as prerequisites for the creation of a territory of accelerated development. The region under consideration has an additional element of interregional interaction due to its geographical location, which involves not only cross-border, but also cross-border cooperation. The subject of this interaction may be South Ossetia.
keywords
territories of priority development, interregional cooperation, foreign economic activity, cross-border cooperation.
INFLUENCE OF LIFE INDICATORS ON THE WELFARE OF THE POPULATION OF SUBJECTS OF THE SOUVER-CAUCASIAN FEDERAL DISTRICT
author
R. A. DZHIOEV
abstract
The author explores the trends of socio-economic development of the population of the subjects of the North Caucasus Federal District. The estimation of average per capita incomes, fertility and mortality, indicators of consumption of basic foodstuffs, life expectancy is given.
keywords
North Caucasus Federal District, natural, socio-economic, vital functions, population, birth rate, mortality, indicator, consumption, life expectancy.
DEVELOPMENT OF THE BASIC BUDGET-FORMING TAXES OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION
author
M.R.DZAGOEVA, M.S. KABOLOVA
abstract
The article is devoted to identifying the concept of tax revenues, their place in the general structure of budget revenues of the Russian Federation. The structure of tax revenues is considered. The advantages of indirect taxes are determined, which are included in the price of goods or services in the form of a premium and are paid by the consumer.
keywords
federal budget, tax, tax revenue, budget, direct tax.
IMPROVEMENT OF THE SYSTEM OF COUNTERING CORRUPTION MANIFESTATIONS OF NEOPOTISM IN THE PUBLIC SERVICE
author
A. B. MAMSUROV, Z. I. DARCHIEVA
abstract
For Russia, the fight against corruption manifestations of nepotism is one of the important tasks of public administration. The problem is complicated by the fact that in the Federal Law of the Russian Federation “On Combating Corruption” there is no exact indication of nepotism as a corruption phenomenon, which complicates the development and adoption of anti-corruption measures. The article proposes a system for improving this area, which includes legal, organizational and socio-psychological means in combination with measures to increase social mobility and the development of civil society.
keywords
corruption, nepotism, conflict of interest, surname, civil society, social mobility.
THE DEVELOPMENT OF ARTIFICIAL INTELLIGENCE IN THE CONDITIONS OF DIGITAL ECONOMY
author
A. I. Pozmogov, I. E. Gergiev, M. O. PLIEVA, K. E. GOGICHAEV
abstract
The article substantiates the need for intellectualization of organizational and information processes for managing the development of society and socio-economic systems, the need to build and implement methods and systems of artificial intelligence, intelligent decision support technologies. Neural networks are recognized as one of the best machine learning algorithms, and solutions based on them show at the moment the most outstanding results. It is with the development of neural systems that Russian scientists associate the development of artificial intelligence.
keywords
artificial intelligence, "digitalization", digital economy, automation, automated program.
DESCRIPTION OF THE BUSINESS PROCESS OF INTERACTION WITH CLIENTS TO INCREASE THE EFFICIENCY OF MANAGEMENT OF THE COMPANY (ON THE EXAMPLE OF A TRADING COMPANY)
author
M.V. VOLIK
abstract
The article describes the business processes of interacting with customers using the example of a mobile communications salon. The results of simulation modeling of the studied business process are analyzed, which showed that it is necessary to improve the business process using network technologies.
keywords
business process, management, company, information technology, “as is” model, “as it should be” model, simulation modeling.
APPROACHES AND ANALYTICAL METHODS FOR ESTIMATING THE EFFICIENCY OF STATE PROGRAMS
author
V. Kh. DEDEGKAEV, CC KAMBERDIEV, I. A. SOPOEV, A. B. DARCHIEV
abstract
The article discusses methods for evaluating the effectiveness and implementation of state programs, and directions for improving these methods. The analysis of the scientific literature and the above assessment methods, as well as approaches to determining key indicators, the determinants of the effectiveness of the implementation of state programs. The most common analytical method of assessment in Russia is considered in terms of achieving the planned indicators and the degree of compliance with the planned level of costs.
keywords
efficiency, state, program, method, evaluation, monitoring, implementation.
IMPROVEMENT OF INNOVATIVE ACTIVITY MANAGEMENT IN RUSSIA
author
Z. R. TAVASIEVA, M.O. PLIEVA
abstract
The article substantiates the importance of scientific and technological progress both in the world and in the modern rapidly developing economy of Russia, and also discusses the problems of managing innovative projects and ways to resolve them using state regulation methods.
keywords
innovation, innovation activity, innovation policy, scientific and technological progress.
EVALUATION OF TAX STIMULATION OF INNOVATIVE ACTIVITY OF REGIONS
author
M.R. TUSKAEVA, D.A. KELEKHSAEV, Z. A. HASANOVA
abstract
The article considers the outstripping growth of tax revenues at the regional and local levels compared to the growth of gross product. This process is associated not so much with the innovative development of the economy as with the increase in tax revenues on property tax and transport tax due to a change in the tax base.
keywords
innovative, activity, stimulation, tax risk, tax benefit, tax potential, tax income, tax expenses, tax policy.
INNOVATIVE WAYS OF PLANT DEVELOPMENT
author
L. S. MAKOEVA, A. A. GUSALOVA, Z. R. TAVASIEVA
abstract
The article discusses the relevance of using the latest technologies in agricultural production, technical re-equipment, advanced training of personnel, the development of market infrastructure, leading to the economical use of resources, increase labor productivity and reduce production costs. The complex of technological transformations in agriculture, as well as the main innovative directions of technical modernization of crop production of the Republic of North Ossetia-Alania are given.
keywords
innovation, development, crop production, agriculture, technology, modernization.
RESIDENTIAL REAL ESTATE MARKET IN RUSSIA: PROBLEMS AND SOLUTIONS
author
L. M. RUBAEVA, Yu. R. ISAKOVA
abstract
The article analyzes the following data: dynamics of the US dollar, the euro and the rates on deposits of individuals for up to one year in Russian credit institutions from 2000 to April 2018; cost and quantity of mortgage loans issued in the Russian Federation for 2000–2017; the average annual number of unemployed and the results of the migration exchange of the population of Russia with foreign countries in 2000–2017. The features of the residential real estate market in the Russian Federation and the stages of mortgage lending programs, the reasons for raising interest rates and rising unemployment were studied. The program of the Government of Russia on the development of the affordable housing market is considered and forecasts for the near future are made.
keywords
real estate, unemployment, mortgage, emigrant, housing lending, affordability, housing, construction business.
INFLUENCE OF DIVIDEND POLICY ON THE VALUE OF THE COMPANY
author
I.Z. TOGUZOVA, D.I. KHUGAEV
abstract
The article deals with the formation of a dividend policy, analyzes the dividend policy of one of the largest banks in Russia - VTB, estimates the well-being of shareholders and the growth of the company's value over the past five years.
keywords
dividend, dividend policy, equity, profit, value of the company.
EVALUATION OF ECONOMIC EFFICIENCY OF MERGER AND ACQUISITION TRANSACTIONS AT VTB
author
I.Z. TOGUZOVA, Z. M. TskHOVREBOV
abstract
The article analyzes the economic efficiency of mergers and acquisitions at VTB. VTB financial statements were analyzed in dynamics before and after the creation of Post Bank, relative indicators of VTB's efficiency and profitability.
keywords
economic, efficiency, mergers and acquisitions, indicator, profitability, financial asset, policy, financing.
