CONTENTS

ECONOMIC THEORY

Alekseeva S. G., Chamor D. A. Management and financing of social business
Ibragimov S. R. Development of venture business in Russia as a basis for the digital economy

ECONOMIC POLICY

Schegolkova A. A. Trends and analysis of the evolution of the global liquefied natural gas market
Berkaeva A.K., Tuganova E.E. Problems of economic security of a digital society in the context of globalization
Versan VG Quality of life and improving economic management on the basis of minimizing transaction costs
Dzobelova V. B., Mirzabekov A. F., Margiev A. I. Development of small and medium-sized businesses in Russia at the present stage

PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX

Maksakova M. A., Bosich S. The problem of ensuring food security in the Balkan countries: history and modernity

PROBLEMS OF MANAGEMENT

Safronchuk M.V., Kandaurov S.V. Revenues from waste management (experience of Waste Connections Inc.)
Zubarev N. Yu. Features of personnel management in public authorities

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Grishkina S. N., Sidneva V. P. Accounting for financial instruments: development of Russian and international rules
Basieva L.V., Zoloeva Z. B., Sevostyanova I.I., Khaimanova O. T. Analysis of indicators of population reproduction in North Ossetia-Alania
Zakharov D. Yu., Gultyaev V. Ye., Burykin A. D. Financial management as a tool for conducting the organization’s business activities
Tadtaeva N.V., Les I.V. Problems of public domestic debt management
Kostyrin E.V., Zhusupov M.A. Implementation of the technology of financing medical care on the basis of medical savings accounts using the example of Moscow, St. Petersburg and the Stavropol region
Manankina M.V., Egorova I.S. Risk-based approach in state audit
Gorelova T. P. Improvement of project team management mechanisms

DEVELOPMENT OF EDUCATIONAL PROGRAMS

Savelyeva M.A., Kirsanov N. Yu. Main aspects of the implementation of e-learning


MANAGEMENT AND FINANCING OF SOCIAL BUSINESS

author

S. G. ALEKSEEVA, D. A. CHAMOR

abstract

When creating social enterprises with further functioning, the problem of access to investments arises. Therefore, the article discusses the theoretical and managerial aspects of the formation of models of financing social entrepreneurship in the global economy. The aim of this work is to consider methods of financing social enterprises to ensure competitiveness in the provision of services of the highest quality and improve living standards. To achieve this goal, methods of logical and comparative analysis, expert assessments, as well as system analysis, synthesis, induction, deduction and analogies were applied. In addition, a review of the literature on the problems of the development of social entrepreneurship is made. The approaches to the definition of social entrepreneurship and its differences from charity and the traditional activities of enterprises are highlighted. A comparative analysis of European and American models of financing social business was carried out, the results are presented in five tables. It is noted that the investment transparency of enterprises with an open accounting system should be determined by the future development of social entrepreneurship. In this regard, conditions can be created for the formation of a social financial market.

keywords

social entrepreneurship, financing of social business, competitiveness, global economy, reinvestment, social effect.


VENTURE BUSINESS DEVELOPMENT IN RUSSIA AS A BASIS FOR DIGITAL ECONOMY

author

S. R. IBRAGIMOV

abstract

In the context of low economic growth rates, lower oil prices and the exhaustion of the potential of the raw material model, the issue of Russia's transition to an innovative development path becomes relevant. In this context, the key role is played by venture business as the basis for financing the activities of small innovative companies. World experience, in particular the USA, shows that innovative activity, due to its high riskiness and long payback periods, needs government support.

keywords

venture capital market, innovation, ICT, tax incentives, corporations, private pension funds, listing, venture infrastructure, digitalization.


TRENDS AND ANALYSIS OF THE EVOLUTION OF THE GLOBAL LIQUEFIED NATURAL GAS MARKET

author

A. A. SHCHEGOLKOVA

abstract

Annotation. The article presents one of the relevant topics of geopolitics and geoeconomics - an analysis of trends in the global liquefied gas market, which allows you to identify key drivers of changes in market dynamics. Research and analysis of global LNG market trends was carried out using statistical methods of economic analysis: calculation of average values, indices; building rows of dynamics; reports, groupings of economic indicators; graphical research methods were also used. The analysis of trends in inter-regional trade in LNG. An assessment is given of the prospects for the development of the global LNG market.

keywords

liquefied natural gas (LNG), the global LNG market, LNG transportation, prospects for LNG production in Russia.


PROBLEMS OF ECONOMIC SECURITY OF DIGITAL SOCIETY IN THE CONDITIONS OF GLOBALIZATION

author

A.K. BERKAEVA, E. E. TUGANOV

abstract

The aim of the study is to systematize the problems of ensuring the economic security of society in the context of the development of global digitalization. It is shown that the priority task of ensuring economic security, especially noticeable in the rapidly changing conditions of the modern global world, is forecasting the challenges and threats of universal digitalization. Features of the development of the digital economy are highlighted, which include the availability of intellectual assets, the increase in the importance of data, the network organization of business, the widespread adoption of the Internet and the global nature of data exchange.

keywords

economic security, digital economy, digital technologies, network readiness, skills development.


QUALITY OF LIFE AND IMPROVEMENT OF ECONOMIC MANAGEMENT ON THE BASIS OF MINIMIZATION OF TRANSACTION COSTS

author

V. G. VERSAN

abstract

The article discusses the concept of transaction costs, explores their nature, describes the features of intracompany and market costs, as well as their types. Particular attention is paid to methods by which transaction costs can be reduced, and to an analysis of their prevention and reduction in the Soviet, post-Soviet and modern Russian economies. The role of training managerial staff and standardization in reducing transaction costs and improving the quality of products, and, accordingly, improving the quality of life of the population, is indicated. For the effectiveness of the fight against transaction costs, the programs adopted in recent years, national projects, and current Russian legislation are examined.

keywords

transaction costs, cost minimization, standardization of industrial products, economic efficiency, quality of life of the population.


DEVELOPMENT OF SMALL AND MEDIUM BUSINESSES IN RUSSIA AT THE PRESENT STAGE

author

V. B. DZOBELOV, A. F. MIRZABEKOV, A. I. MARGIEV

abstract

This scientific article discusses the current topic of support for small and medium-sized businesses. Small business reacts faster to changes in consumer demand in the market and its saturation with a wide range of goods, allows you to take into account the local traditions of the population of the region in the organization of production, creates additional jobs. The national project “Small and Medium-Sized Businesses and the Support of Individual Entrepreneurship Initiatives” is designed for 2019–2024 and includes five federal projects: “Improving the conditions for doing business”, “Enhancing access for SMEs to financial resources”, “Acceleration of SMEs”, “Creation of a system of support for farmers and development of rural cooperation” and “Promotion of entrepreneurship”. 481,5 billion rubles will be allocated for its implementation. One of the main targets of the national project is to increase the share of small and medium-sized businesses in the country's GDP from the current 22 percent to 32,5 percent in the next six years. The article considers the main federal projects in the framework of the national project.

keywords

investments, demand, economy, small and medium business, finance, production, profit.


FOOD SECURITY PROBLEM IN THE BALKAN COUNTRIES: HISTORY AND PRESENT

author

M.A. MAKSAKOVA, S. BOSICH

abstract

The main attention in the article is paid to the development issues in retrospect and at the present stage of the agro-industrial sector of the Balkan countries, in particular Serbia, features, government policies and key problems in the context of ensuring food security are highlighted.

keywords

agricultural policy, Balkans, food security, agricultural products, Serbia.


INCOME FROM WASTE MANAGEMENT (WASTE CONNECTIONS INC. EXPERIENCE)

author

M.V. SAFRONCHUK, S.V. KANDAUROV

abstract

The article examines the experience of the American corporation Waste Connections Inc, which demonstrates the positive dynamics of income over many years despite the crisis of 2007-2009. and its consequences. The corporation is an operator in the collection, transportation, processing and disposal of municipal solid waste in the markets of the USA and Canada. To date, it ranks third among other companies in North America, operating in 38 US states and 6 provinces of Canada. The secret to financial stability lies in competent waste management, in the decentralized management of the company itself, despite an increase in concentration. Considered a major investor in this market, Waste Connections Inc. buys dozens of small factories, but at the same time purchases large processors and operators. At the same time, total income and economies of scale are growing. Implementing company strategies is an invaluable experience.

keywords

waste recycling and treatment, government regulation, the waste processing industry, environmental protection, municipal solid waste (MSW).


PECULIARITIES OF PERSONNEL MANAGEMENT IN STATE AUTHORITIES

author

N. Yu. ZUBAREV

abstract

The article is devoted to some features of personnel management in state institutions and authorities. The article analyzes the literature and relevant research on the topic of personnel management, and also analyzes the legal status of employees of public authorities. The study allowed us to conclude that the peculiarity of personnel management in government bodies is the status of an employee of state institutions - rights, prohibitions and obligations. Therefore, one of the most effective management methods are administrative methods, characterized by a pronounced imperious nature.

keywords

administrative management methods; civil service; state institutions.


ACCOUNTING OF FINANCIAL INSTRUMENTS: DEVELOPMENT OF RUSSIAN AND INTERNATIONAL REGULATIONS

author

S. N. GRISHKINA, V. P. SIDNEVA

abstract

The article is devoted to the issues of improving the regulatory framework for reporting financial assets and liabilities. The trends in the development of requirements for accounting for financial assets and liabilities in Russia are analyzed. The comparative characteristic of accounting rules for financial instruments of international and Russian standards is given. The practice of reflecting financial assets and liabilities in the statements of Vnesheconombank Corporation is considered. The impact of the application of the new standard for financial instruments (IFRS) on the financial performance of the corporation is revealed.

keywords

IFRS, financial instruments, financial investments, fair value, amortized cost, impairment.


ANALYSIS OF INDICATORS OF REPRODUCTION OF THE POPULATION OF North Ossetia – Alania

author

L.V. BASIEVA, Z. B. ZOLOEVA, I. I. SEVOSTYANOV, O. T. KHAYMANOVA

abstract

The article discusses the problems of reproduction of the population of the Republic of North Ossetia-Alania, presents the dynamics of the resident population of the republic for the period 1970–2018, analyzes the natural population growth, its dependence on gender and age composition, the intensity of the number of births and deaths per 1000 population, marriage and divorce rates, share women of childbearing age in the total population. These indicators are considered in comparison by subjects of the North Caucasus Federal District.

keywords

population, sex and age composition of the population, birth rate, mortality, natural growth, nuptiality, divorce rate, national project "Demography".


FINANCE MANAGEMENT AS A TOOL FOR THE ORGANIZATION OF ECONOMIC ACTIVITY

author

D. Yu. ZAKHAROV, V. E. GULTYAEV, A. D. BURYKIN

abstract

In the presented article, the authors examined the essence of enterprise finance, showed the role of financial management, disclosed management principles. Particular attention is paid to the analysis of the financial condition of the organization, in particular, an author's understanding of the essence of financial analysis is proposed, the main goal and main tasks are highlighted, the main subjects of analysis are shown. Considerable place in the article is the consideration of methods of financial analysis, their nature and relationship. In addition, the authors proposed a methodology for analyzing the financial condition, which allows assessing the solvency of an enterprise when concluding contracts and contracts.

keywords

enterprise finance, financial management, financial condition, financial analysis, subjects of analysis, analysis methods, methods of financial analysis, solvency of the enterprise.


PROBLEMS OF MANAGEMENT OF THE STATE DOMESTIC DEBT

author

N.V. TADTAEVA, I.V. LES

abstract

This research paper explores the nature of public domestic debt. An analysis is made of a number of problems in the management of the internal debt of the Russian Federation at the present stage, the list of imperfections in the system of legal regulation of the management of internal public debt of Russia is emphasized.

keywords

Central Bank, European Development Bank, Federal Reserve, Bank of Russia, Bank of England, Chinese People's Bank, Bank of Japan.


ON THE HISTORY OF THE DEVELOPMENT OF CENTRAL BANKS AND THEIR NATIONAL FEATURES

author

P. G. ISAEVA, G. S. SULTANOV

abstract

The article discusses the national characteristics of the central banks of the developed world and the historical background of their development. The features of the first in the history of the central bank, which began to play the role of issuing - Bank of Stockholm. A brief description of the national banks of certain countries of the world is given, the tasks, features of the development of supranational central banking institutions are disclosed.

keywords

state internal debt, financial obligations of the state, state guarantees, structure and dynamics of the state internal debt of the Russian Federation, management of state internal debt, government securities, federal loan bond market, borrowed funds.


IMPLEMENTATION OF TECHNOLOGY OF FINANCING MEDICAL AID ON THE BASIS OF MEDICAL ACCOUNT ACCOUNTS ON THE EXAMPLE OF MOSCOW, ST. PETERSBURG AND STAVROPOL REGION

author

E.V. KOSTYRIN, M.A. ZHUSUPOV

abstract

This article makes a forecast of the population, analysis of revenues and expenses for medical care of certain categories of citizens and calculates the total economic effect of the introduction of financing technology for medical care based on medical savings accounts in Moscow, St. Petersburg and the Stavropol Territory, which amounted to 4,7 trillion rub. The cash flow of the reserve fund is shown to equalize the balance of receipts and expenses for medical care of non-working citizens and those with a minimum wage for citizens of the indicated subjects of the Russian Federation.

keywords

medical savings accounts, a system of financing medical care, breakthrough technologies, the Russian economy, sources of replenishment of budgets.


RISK-ORIENTED APPROACH IN STATE AUDIT

author

M.V. MANANKINA, I.S. EGOROV

abstract

The article is devoted to the study of the application of the risk-based approach in the planning of control and expert-analytical activities in state audit in the Russian Federation and the constituent entities of the Federation. This approach implies the concentration of limited state resources in areas of maximum risk to prevent harm to legally protected values ​​and at the same time reduce the administrative burden on bona fide economic entities. One of the tasks of the risk-based approach is to check those areas in which, according to preliminary analysis, a high risk has been identified.

keywords

risk, risk-based approach, state audit, state control, control measures, budget, budget risk, monitoring.


IMPROVEMENT OF PROJECT TEAM MANAGEMENT MECHANISMS

author

T.P. GORELOVA

abstract

In the article, the project team is considered not just as a group of people working together to achieve a common goal, but from the perspective of synergy, the relationships between members of the project team in their joint work, and the understanding that the general goals of the project are the goals of each individual team member.

keywords

project team, project model, project workforce, project team management system.


BASIC ASPECTS OF IMPLEMENTATION OF ELECTRONIC LEARNING

author

M. A. SAVEL'EVA, N. Yu. KIRSANOV

abstract

E-learning provides an opportunity to increase the effectiveness of the company and develop the potential of employees; it provides independent interactive and controlled training for employees. The relevance of this study is due to the fact that the employee’s involvement, and, of course, the level of acquired skills depends on the quality of training. The effectiveness of the company and its capitalization directly depend on the level of competencies of employees, therefore, special attention should be paid to employee training. The article describes the main aspects that need to be guided in the development of e-learning, as well as the scheme for its implementation.

keywords

e-learning, employee performance, training alternatives, competencies.