CONTENTS
ECONOMIC POLICY
Zagursky A.O. Special tax regimes of the Russian Federation and the Republic of Kazakhstan in the policy of state regulation of agribusiness
PROBLEMS OF MANAGEMENT
Dokhoyan Z. M. Business diversification and its role in managing the value of innovative companies
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Amerslanova A. N. The influence of the internal control system of an audit organization on the effectiveness of its activities
Gashimova A. Kh., Idrisov M. I. Analysis of the activities of investment banks in the Russian Federation
Polyushko Yu. N. The tree of problems in the sphere of enterprise working capital management
Selyukov V.K., Goryunova I.S. Application of artificial intelligence technology and the Internet of things in the Diamonds blockchain system of the second stage (using cryptocurrency and smart contracts)
Agarkova L. V., Podkolzina I. M., Druzyakina A. D. Problems and ways to improve lending to legal entities
Khasanov I.R., Rakhmatullin R.R., Khamidullin I.N. Methodology for determining the effectiveness of capital investments in the repair and reconstruction of fixed assets of electric grid enterprises. Key Performance Indicators
Manuilenko V.V., Chokhatarova O. P., Serdyukova D. I. Estimation of business value by the cost approach and its impact on the financial stability of a corporation
Gnilomedov E.V., Ganaga S.V., Melnikov A.V., Sukharnikova E.I., Bachurin A.I. Main trends of innovative activity of oil and gas companies
Seleznev E. S. Retailment in modern Russia: features and development trends
Toktobolotova S. A., Ali uulu Daniyar The educational system of Kyrgyzstan and the impact of the country's policy on the education system and science
SPECIAL TAX REGIMES OF THE RUSSIAN FEDERATION AND THE REPUBLIC OF KAZAKHSTAN IN THE POLICY OF STATE REGULATION OF AIC
author
A.O. ZAGURSKY
abstract
The current stage of development of Russian agrarian economic science actualizes the importance of studying alternative practice of applying special tax regimes in terms of tax regulation of agriculture and assessing the features of their application. A country close to Russia, the Republic of Kazakhstan, has similar experience. The active use of tax mechanisms in the process of state regulation of the agricultural economy is the main, bringing together the two systems of state tax regulation. The article compares the special tax regimes of Russia and Kazakhstan used in the process of state tax regulation of the agricultural sector of the economy. The conceptual differences between the two systems are revealed, a qualitative assessment of their impact on the development of the industry is carried out. Based on the results of the study, conclusions are drawn about the fundamental features and effectiveness of the two systems at the present stage of development.
keywords
single agricultural tax, agricultural producer, special tax regime, insurance premium, corporate property tax, tax relief.
BUSINESS DIVERSIFICATION AND ITS ROLE IN MANAGING THE VALUE OF INNOVATIVE COMPANIES
author
Z. M. DOKHOYAN
abstract
The article discusses the diversification of the economic activities of companies characterized by innovative activity and therefore highly risky, focused on achieving the goal of maximizing the company's market capitalization. Using the example of a group of well-known foreign companies, the author established the relationship between business diversification and company value, and revealed the most effective so-called related diversification for companies with a high-quality corporate governance mechanism.
keywords
business diversification, agent problem, capitalization, uncertainty factor, value-oriented management, innovative company.
INFLUENCE OF THE INTERNAL CONTROL SYSTEM OF THE AUDIT ORGANIZATION ON THE EFFECTIVENESS OF ITS ACTIVITIES
author
A. N. Amerslanova
abstract
The article considers the influence of the internal control system of the audit organization on the effectiveness of its activities. In this aspect, issues related to the regulatory regulation of the organization of the internal control system of audit organizations in the Russian Federation are considered, its main elements are identified. The necessity of automation of the internal control system is substantiated and the benefits of using specialized software products are determined. The relationship between the effectiveness of the internal control system of the audit organization and the results of evaluating the effectiveness of its activities is substantiated.
keywords
audit, audit organization, internal control system, efficiency, effectiveness of the audit organization, elements of the internal control system, software product, automation of the internal control system.
ANALYSIS OF THE ACTIVITY OF INVESTMENT BANKS IN THE RUSSIAN FEDERATION
author
A. Kh. GASHIMOVA, M. I. IDRISOV
abstract
The article considers the investment processes taking place in the Russian Federation, namely, the dynamics of the inflow and outflow of foreign investment in the Russian economy and the role of investment banks in these processes.
keywords
banks, investment activity, branches of economy, foreign investments, financial resources.
TREE OF PROBLEMS IN THE SPHERE OF THE COMPANY
author
Yu. N. POLYUSHKO
abstract
The article discusses various indicators that determine the business activity of an economic entity, their relationship. Particular attention is paid to the analysis of the influence of various factors on the change in the turnover ratio of working capital. So, the change in the turnover rate of working capital will consist of two components: the average annual size of working capital is a first-order factor, and sales revenue is a second-order factor.
keywords
solvency, financial stability, working capital, turnover ratio, enterprise, strategy, management, business activity, tree of problems.
APPLICATION OF ARTIFICIAL INTELLIGENCE AND THINGS INTERNET TECHNOLOGY IN THE SECOND STAGE DIAMOND BLOCKCHAIN SYSTEM (USING Cryptocurrency and smart contracts)
author
V.K.SELYUKOV, I.S. GORYUNOVA
abstract
The article explores the possibilities of reducing the vulnerabilities of the “Diamonds” blockchain project of the second stage (using cryptocurrency and smart contracts) by using artificial intelligence and the Internet of things in the technology system, shows possible directions of “intellectualizing” network nodes and oracles, implementing Internet technology things, building a blockchain marketplace for trading diamonds.
keywords
blockchain, artificial intelligence, Internet of things, cryptocurrency, smart contracts, nodes, oracles, diamonds, marketplace.
CHALLENGES AND WAYS TO IMPROVE LENDING TO LEGAL ENTITIES
author
L. V. Agarkova, I. M. Podkolzina, A. D. Druzyakina
abstract
The article is devoted to the substantiation of measures to improve the lending process of legal entities. The main directions for improving lending to legal entities may include: reducing the risks of lending to small businesses; loan portfolio rationing; reducing the time for consideration of the application by increasing.
keywords
corporate lending, credit risks, online services, online services, online clients.
METHODOLOGY FOR DETERMINING EFFICIENCY OF CAPITAL INVESTMENTS FOR REPAIR AND RECONSTRUCTION OF MAIN FUNDS OF ELECTRIC NETWORKS. KEY PERFORMANCE INDICATORS
author
I.R. KHASANOV, R.R. RAKHMATULLIN, I.N. KHAMIDULLIN
abstract
This article addresses the issue of assessing the effectiveness of capital investments in fixed assets of electric grid organizations. A technique is proposed for determining the most effective options for capital investments for the repair and reconstruction of basic equipment based on the calculation of the change in the technical condition index and the necessary capital investments. The article also proposed key performance indicators for the organization of the process of maintenance and repair.
keywords
efficiency, renewal of fixed assets, maintenance, repair, repair efficiency, determination of the amount of repair, ranking, planning, key performance indicators.
EVALUATION OF BUSINESS VALUE WITH A COSTS APPROACH AND ITS INFLUENCE ON THE FINANCIAL STABILITY OF CORPORATION
author
V.V. MANUYLENKO, O. P. CHOKHATAROV, D. I. SERDYUKOV
abstract
The subject of the research is the process of interrelation between the value of a corporation and its financial stability. The purpose of the study is to identify and assess the relationship between the assessment of the corporation's value and its financial stability. Research method - analysis, synthesis, economic and statistical. The results of the study - the assessment of the value of a business using the cost approach method - the value of net assets and determination of its impact on the financial stability of the corporation. The field of application of the results - Russian corporations, PJSC "KamAZ". Conclusions - the growth of the financial stability of the corporation is provided primarily by the increase in the cost of its own working capital.
keywords
cost, valuation, cost approach, net asset value method, financial stability.
MAIN TRENDS OF INNOVATIVE ACTIVITY OF OIL AND GAS COMPANIES
author
E. V. GNILOMEDOV, S. V. GANAGA, A. V. MELNIKOV, E. I. SUKHARNIKOVA, A. I. BACHURIN
abstract
The innovative activity of oil and gas companies is becoming one of the main tools to ensure their international competitiveness, as well as their acquisition of long-term sustainability. The aim of the article is to study and analyze the features of the organization of innovative processes and identify the main trends of innovation in leading Russian and foreign oil and gas companies. To highlight the leading companies that are most interesting for further research, a methodology for their selection has been proposed and described; The criteria and tools based on which the selection is made are indicated. For the selected companies, the features of organizational structures, the features of the organization of management systems for innovative processes, the methods and tools used to increase innovative activity used in practice are determined. The features of interaction with third-party organizations, the mechanisms for searching for innovative solutions, the specifics of innovative technological development of oil and gas companies, as well as ways to increase the motivation of management and personnel are revealed. In accordance with the main goal of the article, the specifics and trends of the innovative development of oil and gas companies in Russia and in the world are defined: increasing the level of production automation, developing remote monitoring systems; reduction of environmental load; application of new materials and technical solutions based on nanostructured materials; development of portable energy sources, as well as technologies for its transmission and storage; expanding the practice of applying research results in the field of artificial intelligence, machine learning, big data and other digital technologies; development and improvement of reservoir detection technologies, as well as the introduction of innovative methods to enhance their oil recovery. Conclusions are drawn about the main trends in NGC innovation activity in Russia and in the world; on the approaches of companies to motivate employees engaged in R&D; about the features of the cooperation strategy of companies both within the industry and outside it; on the use of corporate venture capital funds and startups in organizing innovative activities.
keywords
comparative analysis, key performance indicators, innovation, innovation ecosystem, technology platforms, fuel and energy sector, management motivation, innovation activity, organizational structure.
RETAILMENT IN MODERN RUSSIA: FEATURES AND TRENDS OF DEVELOPMENT
author
E. S. SELEZNEV
abstract
The article examines the structure of retail trade, especially the development of network retailers, including through the construction of new facilities in a modern format, as well as through mergers and acquisitions. The formation and development of remote electronic sales technology carried out by online stores, and its special segment - cross-border electronic commerce are considered. An assessment is given of the implementation of the Trade Strategy of the Russian Federation for 2015 - 2016 and the period up to 2020 for four targets.
keywords
retailer, network trading, online trading, cross-border e-commerce, retail strategy, targets.
THE EDUCATIONAL SYSTEM OF KYRGYZSTAN AND THE INFLUENCE OF THE COUNTRY'S POLICY ON THE EDUCATION SYSTEM AND SCIENCE
author
S. A. TOKTOBOLOTOVA,
Senior Lecturer, International University. K. Sh. Toktomamatova, Jalal-Abad, Kyrgyz Republic
ALI UULU DANIYAR,
Post-graduate student of the Kyrgyz State University named after I. Arabaev, Bishkek, Kyrgyzstan
abstract
This article examines the issues of the ideological direction and their impact on the development of the education and science system in Kyrgyzstan. The main task of the systemic crisis stage was to identify pressing social problems and assess their scale, which would make it possible to identify (the priorities and directions of social policy at the present time.
By the time Kyrgyzstan gained its state independence, the educational system had a number of important advantages, both from the standpoint of the effectiveness of education and training, and from the point of view of social orientation. But the Soviet education system lagged behind in material and technical equipment, there was a low level of computerization, it needed modernization in accordance with world educational trends and to adapt to new market relations.
Since gaining independence, each of the Central Asian states began to develop their own educational model. Moreover, the differences in reform programs, as experts rightly point out, were explained by differences in social discoveries and progress, in the transition to a market economy, countries that advanced more than others in reforms were inclined to carry out deeper reforms in education, in comparison with countries that retained a large number of elements of the old command economy.
keywords
Kyrgyzstan, education, science, development problems.
