CONTENTS

ECONOMIC POLICY

Polyushko Yu. N. Assessing the impact of tax indicators on the competitiveness of the tax system of the Russian Federation
Leonova O. G. Can IBSA become an alternative to BRICS?
Dobrozhinskaya A. A., Ermolovskaya O. Yu. Problems of small business development in modern Russia
Sekretareva K. N. The Strategy of China's Energy Security in the Context of Foreign Trade
Almaeva D. A. Formation and development of advertising and PR in Germany
Zubarev N. Yu. Strategic planning as the main tool for socio-economic development of the regions of the Russian Federation at the present stage

PROBLEMS OF MANAGEMENT

Kvasha V. A., Burykin A. D. Methodological approaches to optimizing the customer loyalty management process
Unknown A. A., Skryabin V. V. Improving legal regulation in the Republic of Sakha (Yakutia) in the field of folk art crafts
Chursina N. F. The expediency of time management: problems and solutions
Chernenkova T. A., Vereshchagina O. A., Brom A. E. Investigation of the flexibility properties of a digital production system
Mankaev N.V. Research and modeling of the management process of socio-economic systems

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Velikorossov V.V., Karyakin A.M., Tarasova A.S. Analysis of the investment potential of energy companies by domestic and foreign rating agencies
Kasyanov E. D., Ermolovskaya O. Yu. Modern aspects of joint-stock crowdfunding
Nesvit A. A. Features of the development of Customer journey map in modern business
Kireeva E. V. Financing the innovative development of the Russian economy: problems and prospects
Pryanichnikov S. B. Investment activity of enterprises as a factor in strengthening the country's economic security
Platonova I. N. The Impact of Financial Sanctions on Attracting Foreign Investment in the Russian Economy
Filin S. A., Tchaikovskaya L. A., Satymbekova K. B. Development of accounting automation through the improvement of software products and applications

DEVELOPMENT OF EDUCATIONAL PROGRAMS

Azizova A. N. Global trends of social mobility of international students in modern conditions
Dontsova L.V., Sivkova A.E., Karpova I.F. The project approach in the training of masters, as one of the effective teaching methods for future supervisors and auditors
Kurnosova T. I. Teaching of economic theory as a non-core discipline: MGIMO experience


ASSESSMENT OF THE INFLUENCE OF TAX INDICATORS ON THE COMPETITIVENESS OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION

author

Yu. N. POLYUSHKO

abstract

The author in the article analyzes and evaluates the impact of tax indicators on the competitiveness of the tax system of the Russian Federation for 2015–2017. The data of the most well-known ratings and the main trends in this area in the Russian Federation are presented, as well as a comparative analysis of the competitiveness of the tax system of the Russian Federation and tax systems of some countries in the world in 2015-2017. Based on the results of the analysis, the author draws conclusions about the competitiveness of the Russian tax system in modern economic conditions.

keywords

tax rate, global competitiveness index of countries, tax system, tax burden, income tax.


CAN IBS BECOME AN ALTERNATIVE BRICS?

author

O. G. LEONOVA

abstract

The IBSA (Trilateral Dialogue Forum of India, Brazil and South Africa) project is the result of a transformation of South-South relations between developing countries that is influenced by globalization and a number of systemic factors. The goals of IBSA are to form an alliance of the three countries for pursuing a coherent policy in the institutions of global governance, confirming membership in the countries of democracy, attaining the status of global powers, and strengthening positions in the global economy. In its development, IBSA is experiencing difficulties that are caused by a number of external and internal factors. As a result, this Forum became only a platform for discussions on cooperation in various fields and was supplanted by the BRICS to the periphery of global politics. Today, the ties of India with South Africa and India with Brazil are developing outside the IBSA format, but as part of a simple bilateral relationship. An important objective of IBSA is to convert the concept of partnership into specific content and real practice of cooperation. So far, these countries have not been able to fully realize their geopolitical and economic objectives and develop the entire necessary complex of relations. Therefore, it is impossible to consider IBSA as an important political actor and an alternative to BRICS.

keywords

IBSA, trilateral forum, India, Brazil, South Africa, cooperation.


PROBLEMS OF SMALL BUSINESS DEVELOPMENT IN MODERN RUSSIA

author

A. A. DOBROZHINSKAYA, O. Yu. YERMOLOVSKAYA

abstract

Small business is an integral part of the social and economic development of the state, which is why the government pays special attention to this sector of the economy, annually creating various programs to support small businesses. Small businesses are experiencing an acute shortage of borrowed funds, as the requirements made by banks to borrowers, as well as interest rates, are in most cases unbearable for entrepreneurs, which also negatively affects the dynamics of the number of SMEs. Despite the large number of state support programs for this sector, the allocated funds are insufficient, and in this regard, the development of small business in Russia remains at risk.

keywords

small business, small and medium enterprises, VAT, interest rates, Bank of Russia key rate, regional wages, economic gap.


CHINA'S ENERGY SECURITY STRATEGY IN THE CONTEXT OF FOREIGN TRADE

author

K. N. SECRETAREVA

abstract

In 2014, the State Council of China developed a strategic action plan for the development of energy in the country in 2014–2020. This article provides an analysis of the implementation of this plan through the prism of foreign trade. This analysis is confirmed by real examples illustrating the implementation of this policy. Based on the analysis, conclusions are drawn on the prospects for cooperation between Russia and China in the field of energy.

keywords

China, energy, diversification policy, energy security, Asia and the Pacific.


FORMATION AND DEVELOPMENT OF ADVERTISING AND PR IN GERMANY

author

D.A. ALMAEVA

abstract

The article analyzes the process of formation of advertising and public relations in Germany at various historical stages, highlights the features of German advertising, which are examined by specific examples.

keywords

advertising, public relations, brand, German culture, public relations.


STRATEGIC PLANNING AS THE BASIC TOOL OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGIONS OF THE RUSSIAN FEDERATION AT THE MODERN STAGE

author

N. Yu. ZUBAREV

abstract

The article considers the problems of socio-economic development of the regions of the Russian Federation and the main reasons that led to them. The indicators of the socio-economic development of the federal districts are analyzed and the main problems that slow down the socio-economic development at the present stage are noted. The author believes that today the region’s management system is undergoing a transformation due to the influence of a number of factors: an attempt to move to building a state in the Russian Federation with a high level and quality of life; the influence of private owners of large enterprises in the most important industries, forcing to seek new methods of state regulation of the regional economy; the growth of elements of authoritarian governance, subjectivity and a simplified approach to the complex socio-economic problems of the regions, etc. In conclusion, the author concludes that it is necessary to introduce a "non-imitation" system of strategic management in the regions of the Russian Federation, which requires a number of legislative initiatives, primarily at the federal level.

keywords

strategic planning; regions of the Russian Federation; socio-economic development.


METHODICAL APPROACHES TO OPTIMIZATION OF THE CUSTOMER LOYALTY MANAGEMENT PROCESS

author

V.A. KVASHA, A.D. BURYKIN

abstract

In the presented article, the authors attempted to develop methodological approaches to optimizing the management of customer loyalty by the organization - the supplier of goods (services) on the market. Based on the assessment of the main factors affecting customer loyalty, the authors developed a methodology for managing customer loyalty in a financial and credit organization, which is based on stages and business processes, the implementation of which requires the use of organizational approaches to customer loyalty management. Moreover, the authors made an attempt to adapt this methodology to manage customer loyalty in the process of building relationships within the organization of the supplier of goods (services) - the organization of the consumer (client). In addition to the proposed methodology, the authors modeled relationships where the manager’s actions in various situations, possible scenarios and optimal solutions are proposed.

keywords

management process, customer loyalty, supplier of goods, services, management methodology, business processes, financial and credit organization, solutions.


IMPROVEMENT OF LEGAL REGULATION IN THE REPUBLIC OF SAKH (YAKUTIA) IN THE FIELD OF FOLK ART

author

A. A. UNKNOWN, V. V. SKRYABIN

abstract

The article is devoted to improving the legal regulation of state registration of folk art crafts in the Republic of Sakha (Yakutia), taking into account the history of the development of crafts in the region. Solutions are proposed that promote the promotion of Russian appellations of origin and the development of forms of folk art.

keywords

legal regulation, regional legislation, folk art crafts, products, places of traditional life, intellectual property, appellation of origin.


TIME MANAGEMENT: PROBLEMS AND SOLUTIONS

author

N. F. CHURSINA

abstract

Studies by specialists show that in the business world the lack of time is considered the most common reason for not doing something. Meanwhile, this is a problem more likely for each specific person, and not an objective problem of time. Own time can be easily managed, you just need to think and understand how to properly dispose of it.

keywords

time management, planning, efficiency, goals, priorities, motivation, analysis, reporting, achievements.


RESEARCH OF FLEXIBILITY PROPERTIES OF DIGITAL PRODUCTION SYSTEM

author

T.A. CHERNENKOVA, O.A. VERESCHAGINA, A.E. BROM

abstract

The article considers the specifics of a digital production system; analyzed and systematized the feature of managing system flexibility; An analysis of two different manufacturing processes is proposed.

keywords

system flexibility; manufacturing processes digital manufacturing system.


RESEARCH AND MODELING OF THE PROCESS OF MANAGING SOCIO-ECONOMIC SYSTEMS

author

N.V. MANKAEV

abstract

The article discusses the management process in socio-economic systems from the point of view of a systematic approach, describes the main nuances of optimal and adaptive management, clearly demonstrates that to increase the efficiency of the management process of socio-economic systems is not only expedient, but it is also imperative to use such a powerful tool as simulation modeling. This issue is becoming more acute in the face of tough global sanctions against the domestic economy, which forces both the economic community and the state as a whole to take the necessary measures and develop new managerial decisions in the process of managing complex economic systems, which is made possible through the use of simulation tools.

keywords

socio-economic systems, mathematical modeling, social economics, system analysis.


ANALYSIS OF THE INVESTMENT POTENTIAL OF ENERGY COMPANIES BY DOMESTIC AND FOREIGN RATING AGENCIES

author

V.V. VELIKOROSSOV, A. M. KARYAKIN, A. S. TARASOV

abstract

Restructuring of the electric power industry has led to the emergence of new industry entities, which requires the development of modern tools for assessing their investment attractiveness. An objective comparative analysis of domestic energy companies is relevant for making sound financial and economic decisions by strategic owners and external investors. Stock indicators currently used do not take into account the specifics of the electricity industry. Comparison of energy facilities should be carried out taking into account the technical condition of generating capacities. This scientific work proposes the inclusion of specific energy indicators in a consolidated group of factors of investment attractiveness of energy companies. This component reflects the ability of enterprises to generate stable financial flows, which characterizes the investment potential of the subjects of the competitive electricity and capacity market in Russia.

keywords

rating agencies, energy market, financial and economic indicators, credit rating boundaries, regional and industry indicators, specific energy indicators, trend analysis, investment attractiveness rating.


MODERN ASPECTS OF JOINT-STOCK CRAWFUNDING

author

E. D. KASYANOV, O. Yu. YERMOLOVSKAYA

abstract

Equity (joint-stock) crowdfunding is a new form of entrepreneurial financing, in which investors do not receive benefits or the opportunity to pre-purchase the product, but participate in future campaign cash flows. An important factor that can affect investor behavior is how the market places securities. In this article, based on the unique data of four German crowdfunding sites, we study the influence of the distribution mechanism on the dynamics of financing.

keywords

joint-stock crowdfunding, funding, individual investors, securities, startups.


CUSTOMER JOURNEY MAP DEVELOPMENT FEATURES IN MODERN BUSINESS

author

A. A. NESVIT

abstract

The article discusses the relevance and importance of developing a Customer journey map in a modern business environment. The basic rules for its development are derived, as well as a comparison with other tools for visualizing consumer experience.

keywords

Customer journey map, UX / UI design, marketing tools, customer focus, visualization tools.


FINANCING THE INNOVATIVE DEVELOPMENT OF THE RUSSIAN ECONOMY: PROBLEMS AND PROSPECTS

author

E. V. KIREEVA

abstract

The article presents the results of assessing the structure and dynamics of financing innovation, evaluates the effectiveness of financing innovative development through budgetary and extrabudgetary funds. Positive aspects and factors hindering the increase in the efficiency of financing innovative activities were identified. It substantiates recommendations aimed at overcoming the identified problems associated with the low efficiency of the mechanism for financing the innovative development of the Russian economy.

keywords

budget, innovation, assessment, financial mechanism, innovation, regulation.


INVESTMENT ACTIVITY OF ENTERPRISES AS A FACTOR OF STRENGTHENING THE ECONOMIC SECURITY OF THE COUNTRY

author

S. B. PRYANICHNIKOV

abstract

The necessity of enhancing the investment activity of domestic enterprises and organizations to solve the main tasks defined by the economic security strategy of the Russian Federation is investigated. The main factors that impede the implementation of investment activities are analyzed, and proposals are made for improving the existing financial mechanisms for enhancing the implementation of innovative projects.

keywords

economic security, investment activity, investment resources, investment investments, financial sources of investments, innovative activity.


INFLUENCE OF FINANCIAL SANCTIONS ON ATTRACTION OF FOREIGN INVESTMENTS IN THE RUSSIAN ECONOMY

author

I.N. PLATONOVA

abstract

The article analyzes the impact of financial anti-Russian sanctions on attracting foreign investment in the Russian economy in the context of unstable development of the global economy. The necessity of counteracting financial sanctions is justified and priority measures are identified that can counteract the influence of foreign financial sanctions. Since they not only affect the attraction of investments from abroad and the creation of conditions for long-term investment, they also have a multilateral destructive effect on the Russian economy.

keywords

economic and financial sanctions, foreign investment, capital amnesty, special administrative region, deoffshorization.


ACCOUNTING AUTOMATION DEVELOPMENT BY IMPROVING SOFTWARE PRODUCTS AND APPLICATIONS

author

S. A. FILIN, L. A. CHAIKOVSKAYA, K. B. SATYMBEKOV

abstract

The purpose of the article is to identify the main features of the use of modern innovative software products and applications in accounting, reflect the benefits and existing problems associated with their application. Tasks ? identifying and analyzing trends in automation and improving accounting. The methods of analysis, synthesis and logical research based on the creative-informational approach are used. The novelty of the article is a proposal based on an analysis of identified trends in the development of accounting for promising areas of automation and improvement of accounting and tax accounting. The article analyzes the advantages, disadvantages and features of accounting using innovative software products and applications as a promising working environment for an accountant. Recommendations have been developed on the development of automation and the improvement of accounting. It is concluded that the use of innovative software products and applications in accounting opens up new opportunities for everyone, regardless of their field of activity and legal form, for business entities due to the advantages in the form of unlimited access to information, flexibility of connected services, lower maintenance costs and high security .

keywords

information technology, accounting, software products and applications, accountant, discounting.


GLOBAL TRENDS OF SOCIAL MOBILITY OF INTERNATIONAL STUDENTS IN MODERN CONDITIONS

author

A. N. AZIZOVA

abstract

The article explores global trends that affect both national development in general and the education sector in particular. The author analyzes European countries from the point of view of attractiveness for foreign students, draws conclusions about the prospects of Russia in enhancing the prestige of Russian education, and studies the factors affecting educational migration.

keywords

education, foreign students, the prestige of Russian education, export potential.


PROJECT APPROACH IN TEACHING MASTERS AS ONE OF THE EFFECTIVE TEACHING METHODS FOR FUTURE CONTROLLERS AND AUDITORS

author

L. V. DONTSOVA, A. E. SIVKOVA, I. F. KARPOVA

abstract

This article presents the expert opinion of the teachers of the basic department of financial control, analysis and audit of the Main Control Department of Moscow, Russian Economic University named after G. V. Plekhanova on the project approach in the training of masters.

keywords

Masters training, training of supervisors, training of auditors, financial control, project training.


TEACHING ECONOMIC THEORY AS A NON-PROFILE DISCIPLINE: MGIMO'S EXPERIENCE

author

T. I. KURNOSOVA

abstract

The article discusses a range of problems regarding the content and methodology of economic teaching? theory to students of non-core faculties of MGIMO. Is the emphasis on the importance of students' knowledge of economic theory for their future? professional? activities. Formulated a number of suggestions and guidelines for teaching economic? theories of this target audience.

keywords

economic theory, non-core discipline, proposals, methodological recommendations.