CONTENTS

ECONOMIC THEORY

Valiev Z. V., Galazova Z. V. Some theoretical and practical problems of civil liability for harm caused by a crime using artificial intelligence

ECONOMIC POLICY

Maksakova M. A. The Eastern Vector of Foreign Economic Relations of the Western Balkans
Balyasova A. A. On the issue of the transformation of consumer behavior in the transition to a digital economy

PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX

Vinokurov G. M., Vinokurov S. I., Vinokurova M. V. Poultry farming in the Irkutsk region: current status and development prospects

PROBLEMS OF MANAGEMENT

Burykin A. D., Bykov V. A. Fundamentals of accounting for material costs at the enterprise
Zubarev N. Yu. On the issue of exercising the powers of municipalities to improve the territory
Kamanina S. A., Karpov A. A., Bashkin D. V. Role of BIM-technology in project change management
Safronchuk M.V., Kandaurov S.V. State regulation of the waste recycling market in the USA: the key to success

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Batova T. N., Savelyeva M. A. Use of personality typology in the formation of a project activity team
Amosov A. I. On the laws of establishing and regulating prices
Kuzmina L. I. Prerequisites for digitalization of the sphere of consumer cooperation
Shumskaya E. I., Savchenko A. Yu. Strategy for socio-economic development: four trends shaping the future
Perepadin K.K., Ukolov K.K., Shvaiko B.A. Market analysis of launch vehicles and key trends in their technological development
Teslenko I. B., Saveliev I. I., Tsarev A. O. Economics of joint consumption: essence and features
Levchenko N. Ye., Putyrskaya Ya. V. International financial reporting standards: implementation problems
Zubarev I.S. Insolvency (bankruptcy) in developed countries
Korneva E.V., Eremina I. Yu., Abdulkadyrov A.S. Fair pay: a view from the employee and the company
Levandovskaya A. M. Procurement planning as an essential element of procurement control
Mikhailova A. G. Analysis of the key aspects of the competitiveness of Russian non-resource companies that have achieved success in the international market

DEVELOPMENT OF EDUCATIONAL PROGRAMS

Mokhova O. L., Serebrovskaya T. B. Mentorship as a tool for the formation of professional competence in preparing a future entrepreneur


SOME THEORETICAL AND PRACTICAL PROBLEMS OF CIVIL LEGAL RESPONSIBILITY FOR DAMAGE CAUSED BY A CRIME USING ARTIFICIAL INTELLIGENCE

author

Z. V. VALIEV, Z. V. GALAZOVA

abstract

The article discusses current theoretical issues of civil liability for harm caused by crimes, including problems of the subject composition in legal relations, of which robots are participants, as a result of the development of digital reality and the improvement of civil turnover.

keywords

civil liability, harm, collection, robotics.


EAST VECTOR OF FOREIGN ECONOMIC RELATIONS OF THE WESTERN BALKAN

author

M.A. MAKSAKOVA

abstract

The foreign economic policy of the countries of the Western Balkans has recently been characterized by the emergence of a new trend related to the increasing role of Turkey, the countries of Asia and the Middle East. Some Balkan countries pay special attention to the development of cooperation with China and consider the Eastern partner as one of the priorities in their strategies. In the economic sphere in the Balkans, the position of Turkey is also quite strong, which historically has always been present in the culture, economy and politics of the Balkan countries more or less intensely in different periods. In addition to the influence of Turkey in the region, the Middle East factor has actively declared itself, which, along with investment expansion, implements a policy of cultural and educational diversification, especially in those countries of the region where a certain proportion of the Muslim population lives. This new “eastern” trend in the foreign economic strategy of a number of countries in the Western Balkans should not be evaluated extremely positively, since in addition to the imbalance of foreign trade and mutual investments, it threatens to destabilize the situation in the region as a whole.

keywords

Middle East, Western Balkans, investments, China, Turkey, economy.


TO THE QUESTION OF TRANSFORMATION OF CONSUMER BEHAVIOR IN THE CONDITIONS OF TRANSITION TO DIGITAL ECONOMY

author

A. A. Balyasova

abstract

This study shows the history of understanding the problems of the formation and development of the digital economy. The conclusion is made about the impact of digitalization of the economy on consumer behavior. Key determinants are identified that determine the transformation of consumer behavior in the transition to a digital economy: globalization, technology development, a group of factors in the demographic sphere. It is concluded that it is necessary to build relevant models of consumer behavior in order to ensure the competitiveness of manufacturers in the digital economy.

keywords

digital economy; consumer behavior; globalization; digital technology; sharing economy; gender modification.


POULTRY FARMING IN IRKUTSK REGION: CURRENT STATE AND DEVELOPMENT PROSPECTS

author

G. M. VINOKUROV, S. I. VINOKUROV, M.V. VINOKUROV

abstract

The article studies the current state of poultry farming in the Irkutsk region and identifies its prospects. The necessity of transformation of the industry management structure is determined. Possible ways of improving the poultry industry are proposed. They are associated with the need to increase the production and marketing of poultry products.

keywords

poultry farming, the state of poultry farming in the Irkutsk region, the production of poultry products, the cost of poultry products, the effectiveness of poultry farming, cooperation, processing, agriculture.


ACCOUNTING AND LEGAL PROVISION OF BUSINESS BASIC PROVISIONS FOR ACCOUNTING MATERIAL COSTS AT THE ENTERPRISE

author

A. D. BURYKIN, V. A. BYKOV

abstract

The article discusses the main provisions of accounting for material costs at the enterprise, highlighted the role of accounting for material values, its purpose and objectives. Particular attention is paid to the analysis of the current regulatory accounting system. The main documents in the field of accounting regulation are analyzed, the subjects and principles of this regulation are shown, the procedure and methods for evaluating material assets during production leave and retirement, methods for determining the cost of material costs and evaluating material values ​​during write-offs. A comparative analysis of the composition of the articles of accounting and tax accounting and asset allocation for these articles is carried out. The procedure for the formation of the cost of materials remaining during disposal or recovered in the process of current maintenance, repair, reconstruction, modernization of fixed assets is proposed.

keywords

accounting, object, costs, enterprise, material value, accounting, tax accounting, assets, cost.


TO THE QUESTION OF IMPLEMENTATION OF POWERS OF MUNICIPAL EDUCATIONS FOR THE IMPROVEMENT OF THE TERRITORY

author

N. Yu. ZUBAREV

abstract

The article is devoted to certain issues related to the improvement of territories and the implementation of the powers of local authorities. The factors that determine the traditions of regulating the issues of improvement in the Russian Federation at the present stage are identified. Based on the analysis of the literature and legal acts, the most important elements of the municipal improvement system are identified. In conclusion, the requirements are formulated for the improvement management mechanisms in the territories.

keywords

land improvement management, land improvement, municipal authorities.


THE ROLE OF BIM TECHNOLOGY IN PROJECT CHANGE MANAGEMENT

author

S. A. KAMANINA, A. A. KARPOV, D. V. BASHKIN

abstract

The article considers issues related to the analysis of the features of the application of BIM-technologies as a modern format for information modeling and an automated tool for managing changes in projects focused on the formation of construction products. Improving the quality of design is achieved through measures aimed at the timely identification of errors and deficiencies in design, through the development and implementation of solutions to eliminate these shortcomings or eliminate the causes that cause them, as part of the quality management of design and the use of appropriate BIM technologies.

keywords

BIM technology, the life cycle of a construction site, information modeling, spatial conflicts, changing design decisions, resource optimization.


STATE REGULATION OF THE WASTE PROCESSING MARKET IN THE USA: A KEY TO SUCCESS

author

M.V. SAFRONCHUK, S.V. KANDAUROV

abstract

The problems of waste management, their disposal and recycling are today the key environmental, economic and even social problems of many countries, including Russia. This article discusses how the regulatory environment in the United States was improved. The reasons for the successful administrative and economic regulation of the waste processing industry are revealed, which not only contribute to its development, but also give a positive effect for the entire economy.

keywords

problems of waste management, waste management and treatment, state regulation, waste processing industry, environmental protection.


USING TYPOLOGY OF PERSONALITY IN FORMING A DESIGN ACTIVITY TEAM

author

T. N. BATOVA, M. A. SAVELYEVA

abstract

With the transition of business to project activities, a need arose not only for human resources, but also for the formation of a project activity team. In this regard, the relevance of this article is due to the growing interest in project management and the development of an increasing number of tools and techniques associated with project activities. The article considers the typology of personality according to the Myers-Briggs methodology, analyzes the typology scales taking into account the task, and also gives recommendations for the formation of a project activity team depending on the method of collecting information and the way it is perceived, the method of preparation and decision making.

keywords

team building, personnel management, human resources, personality typology, project activities.


ON THE LAWS OF ESTABLISHING AND REGULATING PRICES

author

A. I. AMOSOV

abstract

The article examines the laws of establishing pricing rules. These include compliance with moral standards. In the course of research, patterns of building a price system based on theories of economic equilibrium and perfect competition were revealed. Particular attention is paid to the analysis of the positive historical experience of pricing in the USA and the USSR. Substantiates measures to pursue a pricing policy that ensures the transition to an expanded type of reproduction.

keywords

supply / demand prices, economic equilibrium, perfect competition, long-term contracts, market regulation.


BACKGROUND OF DIGITALIZATION SPHERE OF CONSUMER COOPERATION

author

L. I. KUZMINA

abstract

In the era of the development of information technologies and global computerization, the effective activity of companies directly depends on the use of computers and computer technologies. The state has set the task of creating a digital economy in all sectors and spheres of the Russian Federation, which actualizes the development of digitalization tools for consumer cooperation. A diversified system of consumer cooperation has a high potential for integration into the digital space, which contributes to increased economic efficiency and diversification of activities.

keywords

information society, digital economy, innovation, cooperation, consumer cooperation, economic benefits, diversification.


STRATEGY OF SOCIAL AND ECONOMIC DEVELOPMENT: FOUR TRENDS FORMING THE FUTURE

author

E. I. SHUMSKAYA, A. Yu. SAVCHENKO

abstract

The article presents four key trends in the process of the Fourth Industrial Revolution, affecting the long-term socio-economic development of society, taking into account their leading role in shaping policy responses: accelerated technological development, the expansion of global ties, the shift in business activity and the aging of the population. The leading technologies of the Fourth Industrial Revolution are described as drivers of economic growth and development of the XNUMXst century .; Opportunities and challenges have been identified and substantiated: the general increase in the quality and standard of living of society or the loss of competitive national advantages, the growth of unemployment and inequality both within and between countries. The analysis showed that insufficient attention is paid to an integrated approach in assessing, respectively, and in strategic solutions to the global problems of modern society. Suggestions have been put forward to improve economic policies in order to unlock the potential of key technologies.

keywords

The fourth industrial revolution, accelerated technological development, the expansion of global ties, innovation, technological development, aging populations.


ANALYSIS OF THE MARKET OF CARRIERS AND KEY TRENDS OF THEIR TECHNOLOGICAL DEVELOPMENT

author

K. K. PEREPADIN, K. K. UKOLOV, B. A. SHVAYKO

abstract

The article is devoted to the analysis of the world space market and the launch services market, as well as key trends in the technological development of launch vehicles. As a result of the analysis, conclusions were drawn about the strategy of the American company SpaceX, which significantly increases the share of the occupied market, which affects the general market situation and allows the United States to take second place in terms of sales in the global space commercial market. The innovative developments of the SpaceX company are investigated.

keywords

world space market, launch vehicle, launch services, space activities, SpaceX, space products, space services.


ECONOMY OF JOINT CONSUMPTION: ESSENCE AND FEATURES

author

I. B. TESLENKO, I. I. SAVEL'EV, A. O. TSAREV

abstract

The article discusses the economics of co-consumption: the prerequisites for its appearance, nature and characteristics. Statistics on the functioning of leading companies in the economy of joint consumption are presented. Her Russian features and existing problems are indicated.

keywords

information space, digital platforms, shared consumption economics, Uberization.


INTERNATIONAL STANDARDS OF FINANCIAL REPORTING: PROBLEMS OF IMPLEMENTATION

author

N. E. LEVCHENKO, Ya. V. PUTYRSKAYA

abstract

Purpose of work. The globalization of the economy and the integration of financial assets of various countries is impossible without a system of uniform principles for the formation of financial statements. Such a system today is the international financial reporting standards (IFRS). The gradual spread of IFRS in the world occurs through standardization and harmonization. However, with the implementation of international standards, it is impossible to avoid the problems associated with the culture, legislation, infrastructure and capabilities of each country. Similar problems exist in Russia. Their analysis is devoted to the article. Materials and methods. The features of the process of implementing IFRS in Russia are analyzed, the main differences between RAS and IFRS are considered. Result. The main practical problems of using IFRS in Russia are the lack of sufficient knowledge and competency among employees, the difficulty of translating concepts and terms used in the original IFRS text, the lack of Russified specialized computer programs for transforming statements into IFRS statements. Conclusion The transition to IFRS will allow us to analyze and interpret the performance of Russian companies, which will contribute to improving the investment climate in Russia.

keywords

international financial reporting standards, harmonization, standardization, financial reporting, problems of implementation of IFRS.


INSOLVENCY (BANKRUPTCY) IN DEVELOPED COUNTRIES

author

I. S. ZUBAREV

abstract

The Institute of Bankruptcy is a basic element of a market economy, the functioning of which has a significant impact on the macro- and microeconomic parameters of the development of the national economy. However, the Russian bankruptcy institution is characterized not only by a high level of conflicting functioning, but also by the complexity of the processes of reconciling and realizing the economic interests of participants in insolvency relations, which is reflected in the inconsistency of both individual bankruptcy procedures and the development of the entire institution. The dysfunctionality of the Russian bankruptcy institution is manifested in the fact that it is used as a tool for the seizure and redistribution of property in the form of raiding, as a tool for tax optimization in the withdrawal of assets, tax evasion or as a means of unfair struggle with competitors to reduce the price of assets before a subsequent merger and acquisition, bankruptcy effective owners.

keywords

bankruptcy, bankruptcy institution, bankruptcy proceedings, insolvency, bankruptcy proceedings, solvency, financial recovery, borrower.


FAIR PAYMENT OF LABOR: A LOOK FROM THE SIDE OF THE EMPLOYEE AND THE COMPANY

author

E. V. KORNEVA, I. Yu. EREMINA, A. S. ABDULKADYROV

abstract

The article analyzes the concept of fair pay, both from the point of view of the employee and from the position of the employer. We consider the tools of an effective system of remuneration based on the principles of internal and external justice. Evaluated approaches to remuneration for the economic feasibility of company costs.

keywords

fair wages, wage system, grades, competitive wages.


PURCHASING PLANNING AS AN IMPORTANT PURCHASE CONTROL ELEMENT

author

A. M. LEVANDOVSKAYA

abstract

The article presents proposals for improving the planning system for the procurement of goods, works, services carried out in accordance with the Federal Law of July 18, 2011 No. 223-ФЗ. As part of the analysis of the full procurement cycle, the importance of preliminary control methods that can be applied already at the planning stage of procurement is considered. It also substantiates the need for automation of the procurement system of Customers in accordance with 223-ФЗ. The proposed measures will allow for more effective preventive control of procurement activities, and not to state violations of procurement law.

keywords

public procurement planning, procurement control, 223 Federal law, plan for the procurement of goods, work, services.


ANALYSIS OF KEY ASPECTS OF COMPETITIVENESS OF RUSSIAN NON-RAW MATERIAL COMPANIES, SUCCESSFUL SUCCESSES IN THE INTERNATIONAL MARKET

author

A. G. MIKHAILOVA

abstract

This article discusses companies with a high level of international competitiveness, which are classified according to certain criteria to identify common features. This issue is currently relevant in view of the raw materials orientation of the Russian economy and companies themselves. In this regard, the analysis of non-resource companies with a high level of export expansion is a priority for building a competitive economy in the modern world.

keywords

economy, competitiveness, competition, advantages, commodity sector, non-resource sector, evaluation, analysis, improvement, market, demand.


MENTURE AS A TOOL FOR FORMING PROFESSIONAL COMPETENCE IN PREPARING A FUTURE ENTREPRENEUR

author

O. L. MOKHOVA, T. B. SEREBROVSKAYA

abstract

The article discusses the issues of mentoring, including in the preparation of future entrepreneurs, as well as the opportunities that mentoring provides, the existing methods of activity of mentors in modern conditions, presents a description of mentoring activities depending on the level of training of future entrepreneurs, as well as offers based on the implementation of the individual educational program of future entrepreneurs, the substantive aspects of the organization of the educational process as the basis for the effective implementation of mentoring. Materials and methods. Content analysis, methods of logical analysis.

keywords

educational process, mentor, individual educational program, entrepreneur, independent work, professional competencies.