CONTENTS

ECONOMIC THEORY

Zotov V. M. Integrative model for creating innovation
Zubarev N. Yu. On the question of the study of demographic processes: the theory of the second demographic transition and the concept of the epidemiological transition
Sergeev A.V. Fundamentals of the Bayesian approach in the analysis of heterogeneous data and a strategy for assessing the reliability of conclusions

ECONOMIC POLICY

Slipenchuk M.V. World Trade and Transport: Actual Foresighting
Velikorossov V.V., Makashina O. V., Donskaya S. L. Inter-budgetary equalization of budget revenues in order to increase the sustainability of the country's economic development
Gavrilyuk E. S., Kapralova E. V., Rukhmakova V. V. Experience in the creation and development of national innovation systems in various countries
Grechko M.V., Kobina L.A. Influence of intellectual factors on the economic development of the country

PROBLEMS OF MANAGEMENT

Naumov A. M. Some aspects of criminal prosecution when considering criminal cases by courts in a special manner
Brykalov S. M., Trifonov V. Yu., Simova V. Yu., Volkova N. P. Identification of non-optimal managerial decisions as one of the directions for increasing the operational efficiency of an industrial enterprise
Burkov V.N., Uandykova M.K. Optimization of the composition of projects in the task of forming a program for the development of the oil and gas industry
Vasiliev A. M., Zatkheeva V. A. The main directions of improving the institutional environment for the development of Russian fisheries

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Burykin A. D., Lezhenina L. A. Methodology for determining target customer groups based on segmentation of the service market
Buravlev A. I. Analysis of quality models and their use in the practice of ensuring product competitiveness
Zhilina N.N., Magdeeva M.R., Murtazin R.A. Financial results as a source of growth of the organization's equity
Polyushko Yu. N. Analysis of passive operations of a commercial bank
Khetagurova Z. V., Halyapina O. G., Lolaeva B. Kh. Actual problems of the development of the securities market in Russia

DEVELOPMENT OF EDUCATIONAL PROGRAMS

Getman VG. Professional training of accountants and auditors in Russian universities needs improvement


INTEGRATIVE MODEL FOR CREATING INNOVATION

author

V. M. ZOTOV

abstract

The generation of innovations on an ongoing basis is carried out within the framework of various corporate cultures: western and eastern. Based on an analytical comparison of Western and Eastern traditions of generating organizational knowledge, the article proposes an integrative process model for creating innovation, which conveniently describes the effective approach of an economic entity to the practical provision of innovativeness of its economic development.

keywords

formalized (non-formalized) knowledge, socialization, externalization, combination, internalization, innovation, innovation process, organizational knowledge.


TO THE QUESTION OF STUDYING DEMOGRAPHIC PROCESSES: THE THEORY OF THE SECOND DEMOGRAPHIC TRANSITION AND THE CONCEPT OF EPIDEMIOLOGICAL TRANSITION

author

N. Yu. ZUBAREV

abstract

The article discusses issues related to the analysis and study of demographic processes from the perspective of two approaches: the theory of the second demographic transition and the concept of the epidemiological transition. The analysis of the work of domestic and foreign researchers on this topic is carried out and the essential points of each approach are identified. Thus, the theory of the second demographic transition is focused on changing the value attitudes of people, which led to changes in the birth rate and mortality. The concept of the epidemiological transition focuses on the process of mortality, which starts the process of demographic transformations in society. In conclusion of the article, conclusions are drawn regarding modern demographic processes in Russia.

keywords

second demographic transition; epidemiological transition; mortality.


BASES OF THE BAYESIAN APPROACH IN THE ANALYSIS OF DIFFERENT DATA AND STRATEGY FOR THE ASSESSMENT OF CONFIRMABILITY OF CONCLUSIONS

author

A. V. SERGEEV

abstract

The Bayesian methodology differs from other approaches in that even before the data are obtained, the researcher determines the level of his confidence in possible models and subsequently presents it in the form of certain probabilities. After the researcher has obtained the data, using the Bayesian theorem, he finds another set of probabilities, which are revised degrees of confidence in possible models, taking into account the new information received by the researcher. The main advantages of this methodology are the ease of processing statistical data, the possibility of computer implementation of the strategy with minimal time, the ability to accumulate and account for new fresh knowledge and data, obtain relevant results, as well as a fairly well-known mathematical apparatus.

keywords

Bayesian approach, research methods, result strategy, decision making, development.


WORLD TRADE AND TRANSPORT: ACTUAL FORSIGHTING

author

M.V. SLIPENCHUK

abstract

The article is devoted to foresighting as the most important instrument of an innovative economy. The fundamental factor in the transition to the new future of Eurasia is the willingness of the mainland countries to implement the foresight project as a forecast for the development and deployment of production facilities in the future, which for this were not previously considered or were not taken into account as priority ones. The issues of the implementation of the Trans-Asian Development Corridor economic belt were touched upon.

keywords

foresighting, global, geopolitics, geoeconomics, trade, transport, multinational company, Trans-Asian development corridor, mobilization, actor.


INTERBUDGETARY ALIGNMENT OF BUDGET REVENUES IN ORDER TO INCREASE THE SUSTAINABILITY OF THE ECONOMIC DEVELOPMENT OF THE COUNTRY

author

V.V. VELIKOROSSOV, O. V. MAKASHINA, S. L. DONSKAYA

abstract

The article highlights the concept of increasing the sustainability of the economic development of the state, focuses on the formation of budget revenues and considers the issue of changing the proportion of the distribution of tax sources between the levels of the budget system of the country. There is a discrepancy between the revenue base of the regional and local public sectors assigned to the powers assigned to these levels of the budget system, recommendations are made on the elimination of this discrepancy. It is shown that decentralization, together with the openness of the budget system, will contribute to improving the quality of accounting in the public sector, increasing openness.

keywords

budgets, sustainable development, budget revenues, inter-budgetary alignment, transparency, openness, decentralization.


EXPERIENCE OF CREATION AND DEVELOPMENT OF NATIONAL INNOVATION SYSTEMS IN DIFFERENT COUNTRIES

author

E. S. Gavrilyuk, E. V. Kapralova, V. V. Rukhmakova

abstract

The article discusses the features of the formation and development of national innovation systems in various countries. The stages of creating a national innovation system, infrastructure of innovation and the mechanism of motivation for innovative activity of economic entities are investigated.

keywords

innovation, innovation, national innovation system, innovation process, infrastructure.


INFLUENCE OF INTELLECTUAL FACTORS ON THE ECONOMIC DEVELOPMENT OF THE COUNTRY

author

M.V. GRECHKO, L. A. KOBINA

abstract

The presented article is devoted to the study of the influence of intellectual factors on the development of the domestic economy, based on determining the dependence of the return on the national economy on the use of intellectual factors. As a scientific goal, the problem of studying the influence of intellectual factors on the development of the domestic economy is indicated.

keywords

intellectual capital, intellectual factor, innovation, knowledge, economic, development.


SOME ASPECTS OF CRIMINAL PROSECUTION DURING CONSIDERATION OF CRIMINAL CASES BY SHIPS

author

A. M. NAUMOV

abstract

The article highlights some aspects of criminal prosecution when considering criminal cases by courts in a special manner. In particular, the author describes the subjects of criminal prosecution (public prosecutor, private prosecutor, victim, representatives and legal representatives of the private prosecutor and the victim), objects of criminal prosecution, in which types of criminal prosecution a special procedure is allowed. The form of criminal prosecution when considering cases in court in a special judicial procedure is an accusation, which can be either public or private. There are features of criminal prosecution when considering cases in a special manner, provided for by Art. 226.9 Code of Criminal Procedure, chapters 40 and 40.1 of the Code of Criminal Procedure.

keywords

criminal prosecution, a special procedure for the adoption of a judicial decision with the consent of the accused with the charge, with the conclusion of a pre-trial agreement on cooperation.


IDENTIFICATION OF OPTIMAL MANAGEMENT DECISIONS AS ONE OF THE DIRECTIONS FOR INCREASING OPERATIONAL EFFICIENCY OF INDUSTRIAL ENTERPRISES

author

S. M. BRYKALOV, V. Yu. TRIFONOV, V. Yu. SIMOVA, N.P. VOLKOVA

abstract

The article presents an analysis of the results of a study to identify non-optimal typical managerial decisions at the level of line managers of industrial enterprises. The TOP-10 of complex (problematic) typical managerial decisions that require priority measures to optimize the process and increase the speed of their adoption has been identified. Since the adoption of high-quality and timely management decisions is one of the generally recognized factors affecting the success of the company in the market, the results of the study can be considered as an element of increasing the operational efficiency of the industrial enterprise as a whole and be used in industrial enterprises similar in the field of activity.

keywords

management decisions, decision-making process, industrial enterprise, business processes.


MAIN DIRECTIONS OF IMPROVEMENT OF THE INSTITUTIONAL ENVIRONMENT OF THE DEVELOPMENT OF RUSSIAN FISHERIES

author

A. M. VASILIEV, V. A. ZATKHEEVA

abstract

The article outlines the main directions for improving the laws "On the animal kingdom" and "On fishing and the conservation of aquatic biological resources" in accordance with international practice. Substantiated are the proposals on providing the population of coastal settlements with the right to commercial fishing, indexing fees for the use of the animal world, introducing the rule of 100% development of quotas by their own fleet, the dependence of the size of quotas on the level of economic ties with the domestic coast, the prohibition of fish emissions, and a number of others.

keywords

Russian, fishing, institutional, environment, improvement.


METHODOLOGY FOR DETERMINING TARGET GROUPS OF CLIENTS ON THE BASIS OF SEGMENTATION OF THE MARKET OF SERVICES

author

A. D. BURYKIN, L. A. LEZHENINA

abstract

In the presented article, the authors proposed a methodology for determining target customer groups based on segmentation of the service market, which includes a customer loyalty management system, a characteristic of a target customer group that meets certain factors and a list of requirements for choosing a target group. The authors pay special attention to considering the interdependence of the client component in reading marketing tasks, as some microfinance organizations are not always able to segment their client base and, accordingly, calculate the value of clients. Therefore, to measure the value of customers in the work, a methodology is proposed for segmenting the microfinance organization market. A large place in the article is devoted to the scientific substantiation of the main criteria for market segmentation. In addition, the authors disclosed the main criteria for market segmentation.

keywords

clients, microfinance organizations, services market, target groups, customer loyalty, market segmentation, profitability, loan portfolio, borrowed funds.


ANALYSIS OF QUALITY MODELS AND THEIR USE IN PRACTICE OF MAKING COMPETITIVENESS OF PRODUCTS

author

A. I. BURAVLEV

abstract

The article analyzes the additive and multiplicative models of a comprehensive assessment of product quality with a view to assessing their sensitivity to random errors in measuring individual indicators and resistance to dynamics described by logistic dependencies. It is shown that these models are equivalent in terms of estimation accuracy and are invariant to logistic dependencies describing their dynamics. Within the framework of these models, the tasks of the optimal distribution of resources are formulated to ensure the maximum level of product quality with the allocated total amount of resources. A numerical algorithm for solving the optimization problem is proposed. The examples illustrating the proposed methodological approach are considered.

keywords

single and complex quality indicators, errors in the estimation of quality indicators, the logistic function of the dynamics of product quality, invariance of quality models.


FINANCIAL RESULTS AS A SOURCE OF GROWTH OF OWNERSHIP OF THE ORGANIZATION

author

N.N. ZHILINA, M.R. MAGDEEVA, R.A. MURTAZIN

abstract

The article is devoted to some aspects of the methodology of managing financial results of a company.

keywords

financial result, profit, equity, methods.


ANALYSIS OF PASSIVE OPERATIONS OF A COMMERCIAL BANK

author

Yu. N. POLYUSHKO

abstract

Using the example of Ak Bars joint-stock commercial bank, the author analyzes the sources of the bank’s resources: own and attracted for 2015–2017, as well as evaluates the efficient use of resources.

keywords

Bank, equity and borrowed funds, capital, deposit, deposit, debt security, bond.


TOPICAL PROBLEMS OF SECURITIES MARKET DEVELOPMENT IN RUSSIA

author

Z. V. KHETAGUROVA, O. G. HALYAPINA, B. Kh. LOLAEVA

abstract

The article considers the main problems of the development of the securities market under the conditions of anti-Russian sanctions. It is noted that this area plays an increasingly important role in the national economy, especially in modern conditions. The domestic securities market needs reforms, and in the interests of the state to carry them out. Successful realization of this goal is possible only with the interaction and coordination of all branches of government, professional participants in the securities market and organizations representing the interests of issuers and investors.

keywords

securities market, economic interest, economic entity, stock exchange, mega-regulator, state regulation, investor, issuer, investment process.


PROFESSIONAL PREPARATION OF ACCOUNTANT ACCOUNTANTS IN HIGHER EDUCATION INSTITUTIONS OF RUSSIA NEEDS IMPROVEMENT

author

V. G. Getman

abstract

The article analyzes the quality of life of Russians in three indicators characterizing its level. Particular attention is paid to the state of education of the population in the country. Certain provisions of the Federal Law “On Education in the Russian Federation” were critically evaluated, which served as one of the important reasons because of which our country significantly worsened its position in the world ratings on the quality of education, both in schools and universities. The central place in the article is occupied by issues related to the need to increase the level of professional training at universities of students specializing in accounting, analysis and audit. A wide range of measures has been substantiated to improve the Federal State Educational Standard for Higher Professional Education in force in this area (level: bachelor).

keywords

higher education; professional training at universities of accountants and auditors; reserves to improve its quality.