CONTENTS
ECONOMIC THEORY
Shcherbakov G. A. The economic category of “crisis” in the systemic economy and in the scientific approach of A. A. Bogdanova
Dyatlov S. A., Guba M. N. Transformation of the system of international economic relations under the influence of the digital industrial revolution
Shcherbakov G. A. Problems of cyclicity in a systemic economy
ECONOMIC POLICY
Sokolov E. V. Principles and organization of the implementation of medical savings accounts in Russia
Bratarchuk T. V., Shchekochikhina S. V. Features of state policy in the fuel and energy complex of Russia
Ageeva A.F. Migration crisis in Europe: causes and possible ways to overcome in the context of antidepopulation demographic policy
Pikalkina M. G. International Investment Bank: Development Strategy and Role in the Financial Market
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Goncharov V.D., Rau V.V., Selina M.V. Priorities of modernization of the agro-industrial complex of Russia
Hramova E. A. Information approach to the assessment of the synergistic effect in agro-industrial business structures
PROBLEMS OF MANAGEMENT
Smolyakova N.V. Banking management based on the process approach
Zotov V. M. Systemic balance of innovative development
Grechko M. V., Stasev M. A. On the question of building a social portrait of a consumer of educational services (using the example of the Higher School of Business of the Southern Federal University)
Dubrova MV Transformation of the internal environment of non-profit organizations in the digital economy
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Kurnosova E. A. Analysis of the main indicators of innovative development of the industrial complex of the Russian Federation
Turzhansky G. A. Fintech and its impact on the global financial market
Borodin V. A., Galushkina A. I., Nagaeva E. A. The choice of the optimal tax system for small businesses
Getman V. G. Issues of improving tax accounting of fixed assets and their depreciation
Grigoryeva A. A., Yuryeva I. I. Organization of export and logistics activities of small and medium-sized enterprises
Nguyen Thi Ha Mi, Melnik MV. Criteria for evaluating the internal control system using the example of the “Purchasing” business process
Slobodnyak I.A., Antipina P.V. Analysis of the consequences of the transition to the implementation of direct commercial relations using electronic technologies
Shipshova O. A., Nurtdinov I. I. Using e-mail marketing tools in the digital economy
Ashin A.A., Potapova E.P., Chumagina E.V., Pozdnyakova P.A. Gender characteristics of the relationship between the head and subordinates in the modern Russian municipality (based on research in the administrations of Petushinsky district, Pokrov, Petushinsky rural settlement)
ECONOMIC CATEGORY “CRISIS” IN THE SYSTEM ECONOMY AND IN THE SCIENTIFIC APPROACH A. A. BOGDANOV
author
G. A. SHCHERBAKOV
abstract
For more than a century and a half, the scientific category of “crisis” has remained in the center of attention of researchers. During this period, a huge number of theories and concepts have been formed, however, a consolidated position of the scientific community on the nature and goals of economic crises has not yet been achieved. In this sense, the ideas of one of the founders of the A. A. Bogdanov system approach, which impress with their breadth and relevance, are very interesting. The principles of studying the subject of research proposed by a domestic scientist are applicable because of their universality to almost all areas of scientific knowledge, including economic science. This article describes the theory of systemic crises proposed by Bogdanov. A comparative analysis of this theory with the provisions of the theory of systemic economic crises as a fundamental factor in long-term economic development is also presented.
keywords
systematic approach, economic development, systemic economic crisis.
TRANSFORMATION OF THE SYSTEM OF INTERNATIONAL ECONOMIC RELATIONS UNDER THE INFLUENCE OF THE DIGITAL INDUSTRIAL REVOLUTION
author
abstract
The article discusses the features of the transformation of the system of international economic relations in the context of the digital industrial revolution. A conceptual map of the evolution of the global market for goods and services is presented. The contents of the concepts “accumulator of value”, “Internet of network value” were put into circulation and disclosed. The informational nature is substantiated and the characteristic of new properties of network value in the modern neuro-network economy is given. The conclusion is drawn about the lawfulness of the transition from the traditional Internet to the Internet of network values.
keywords
international economic relations, digital industrial revolution, networkization, value, integration.
PROBLEMS OF CYCLE IN THE SYSTEM ECONOMY
author
abstract
The thesis about the cyclical nature of the development of the world economy has not aroused any objections in the scientific community for a long time. All major schools of economic theory in one way or another have confirmed the presence of cyclical dynamics in the economic process. This fact is an example of rare unanimity in the scientific community on the basic issues of economic development. The difference between theoretical schools lies only in the context in which the universally recognized fact of economic reality is interpreted. However, this unanimity is not observed in determining the nature and sources of economic cycles. Moreover, heated discussions shake the world economic community even on the issue of types of cyclical fluctuations. On this issue, economic theory contains many different, often conflicting theories. This article focuses on the business cycle as a key category of economic theory. This problem is considered from the standpoint of a systemic economy - a new direction of economic theory based on the idea of the economy as the interaction of processes of creation, functioning and transformation of various economic systems.
keywords
systemic economics, economic development, economic cycle, economic system, systemic problems.
PRINCIPLES AND ORGANIZATION OF IMPLEMENTATION OF MEDICAL ACCOUNT ACCOUNTS IN RUSSIA
author
abstract
Using the example of Singapore, China and the USA, the article developed the principles and organizational issues of introducing medical savings accounts (MHC) for financing health care. Using the site "sokolov.expert" the technical feasibility and feasibility of the introduction of the MHF are substantiated and proved.
keywords
labor productivity, health care financing, medical savings accounts, per capita financing.
PECULIARITIES OF STATE POLICY IN THE FUEL AND ENERGY COMPLEX OF RUSSIA
author
abstract
The article discusses the features of state policy in relation to the fuel and energy complex of Russia, presents the dynamics of the fuel and energy complex, gives a description of the main strategic decisions in the energy field, proves that state policy aimed at developing the fuel and energy complex of Russia is an important component of domestic and foreign policy state.
keywords
state policy, fuel and energy complex of Russia, strategies, challenges of energy policy, State program of the Russian Federation “Development of energy”, technological infrastructure.
MIGRATION CRISIS IN EUROPE: REASONS AND POSSIBLE WAYS TO OVERCOME IN THE CONTEXT OF ANTI-POPULATION DEMOGRAPHIC POLICY
author
abstract
The article presents an analysis of the factors that influenced the emergence of the migration crisis in Europe, especially in the countries of the European Union. The ambiguity of migration, manifested in the inconsistency of the impact on the economy of the host country, is considered. Some socio-economic indicators of countries experiencing a migration crisis are presented. The political aspect and problems associated with the integration of immigrants in host societies are affected. The necessity of using modern methods of analysis and forecasting in the process of developing migration policy strategies to overcome the migration crisis is substantiated.
keywords
migration, crisis, politics, demographic, agent-based modeling.
INTERNATIONAL INVESTMENT BANK: DEVELOPMENT STRATEGY AND ROLE IN THE FINANCIAL MARKET
author
abstract
The article considers the main scope of the international investment bank and its role in the financial market.
keywords
financial instruments, international investment bank, development institute, financial institution, cash capital, small and medium-sized businesses.
PRIORITIES OF MODERNIZATION OF AGRICULTURE OF RUSSIA
author
abstract
Priority areas for improving and developing the agro-industrial complex in the medium term were identified and justified on the basis of the strategic tasks set for the national economy in the current macroeconomic and foreign policy conditions and meeting the achievement of the modern level and quality of life of the population. In satisfying the needs of the country's population, the problems of providing food are of paramount importance. In this regard, the task of stable supply of food to the population in accordance with demand is not only social, but also political. In recent years, federal authorities have paid great attention to the development of exports of both agricultural products and products that have undergone industrial processing. The development of food exports will not only increase the efficiency of the agricultural sector, but also ensure the country's food security in the future.
keywords
modernization, agriculture, animal husbandry, crop production, seed production, fodder production, innovation, investment, food security.
INFORMATION APPROACH TO EVALUATION OF THE SYNERGETIC EFFECT IN AGRICULTURAL BUSINESS STRUCTURES
author
abstract
The relevance of the topic is due to the fact that despite the presence of a wide range of studies on the problems of managing agro-industrial business structures, a number of issues related to the functioning of agro-industrial business structures and their development require study. In particular, the assessment and consideration of the synergistic effect. Since in the conditions of financial instability, crisis and tougher competition, new approaches are needed to assess the effectiveness of the development of agro-industrial business structures.
keywords
agricultural holding, agro-industrial business structures, integration, segment, synergistic effect, efficiency.
MANAGEMENT OF BANKING ON THE BASIS OF THE PROCESS APPROACH
author
abstract
The article reveals the essence of banking management from the perspective of a process approach, identifies the disadvantages and advantages of the main approaches to managing the activities of a credit institution. The expediency of using a process approach to managing the activities of a commercial bank in domestic banking practice is substantiated. Particular attention is paid to the reengineering of business processes as an innovative tool to improve the efficiency and quality of banking management.
keywords
process approach, banking management, business process reengineering.
SYSTEM BALANCE OF INNOVATIVE DEVELOPMENT
author
abstract
System economics, being a relatively new economic theory, opens up prospects for successfully solving a number of large-scale economic problems that have long remained on the agenda. In particular, this relates to the task of transferring the national economy to innovative development. It turned out that attempts to copy the main provisions of the national innovation systems of developed countries into the National Innovation System (NIS) of Russia did not lead to the desired result precisely because of the lack of system of the latter. This article presents a two-level systemic model of the innovative development of an economic entity as a typical element of the microlevel, in which the concentrated mechanisms of its self-learning, self-improvement and self-development are concentrated. The mobilization and maintenance of their proper regimes is the essence of subjective innovation. Since the multitude of all micro-level entities constitutes the economic basis of the state, giving innovation and systemic balance to each of them is called upon to ensure innovativeness and systemic balance of the entire national economy.
keywords
system, system model, system balance, tetrad, innovativeness.
TO THE QUESTION OF BUILDING A SOCIAL PORTRAIT OF A CONSUMER OF EDUCATIONAL SERVICES (ON THE EXAMPLE OF THE HIGHER SCHOOL OF BUSINESS OF SOUTHERN FEDERAL UNIVERSITY)
author
abstract
The article is devoted to the study of social and socio-psychological characteristics of consumers of educational services of the Higher School of Business. The purpose of the presented text is to build a social portrait of the consumer of educational services at the Higher School of Law of the Southern Federal University by conducting a sociological survey among the bachelors of the Service direction. The results will allow the educational institution to form a unique (individual or targeted) offer of its services and products to potential consumers.
keywords
social portrait, service, educational services, trade offer, opinion poll.
TRANSFORMATION OF THE INTERNAL ENVIRONMENT OF NON-PROFIT ORGANIZATIONS IN THE CONDITIONS OF DIGITAL ECONOMY
author
abstract
The article identifies the main directions of transformation of the internal environment of non-profit organizations, which consist in determining a strategy for changing behavior at the present stage of economic development. “Digitalization” will allow non-profit organizations to change the organizational basis of their activities to marketing strategies, significantly reduce transaction costs, and will increase the level of social services.
keywords
digital transformation, internal environment, non-profit organization, digital culture, risk, method, donation, social innovation.
ANALYSIS OF THE MAIN INDICATORS OF INNOVATIVE DEVELOPMENT OF THE INDUSTRIAL COMPLEX OF THE RUSSIAN FEDERATION
author
abstract
The article substantiates the need for innovative activities of domestic enterprises and the process of introducing innovations into production. The problems that hinder the implementation of innovative activities are considered. The main directions of innovative activity of industrial enterprises and sources of financing of innovative activity are given.
keywords
industrial enterprises, innovations, innovative activity, infrastructure support, innovative activity, factors of stimulation of innovative activity.
FINTECH AND ITS INFLUENCE ON THE WORLD FINANCIAL MARKET
author
abstract
The article analyzes the question of how the emergence of financial technologies (hereinafter referred to as fintech) affected each of the sectors of the global financial market - the foreign exchange market, the credit market, the securities and derivative financial instruments market, the insurance market and the gold market. The article consists of two parts. In the first part, the author reveals the essence of fintech, identifies the causes of their appearance and gives specific examples of their practical application in the field of finance. In the second part, the author analyzes the influence of fintech on each sector of the global financial market and gives its participants recommendations on interaction with fintech companies.
keywords
fintech, global financial market, fourth industrial revolution, banking, blockchain, Big Data, bitcoin, e-commerce, gold, banks and fintech.
CHOICE OF THE OPTIMUM SYSTEM OF TAXATION FOR SUBJECTS OF SMALL ENTREPRENEURSHIP
author
abstract
The article discusses the choice of a tax system for small and medium-sized businesses. Statistical data on budget tax revenues in the last three years from small and medium-sized enterprises of the Russian Federation is given. An algorithm for calculating the tax burden depending on the chosen taxation system is proposed.
keywords
small and medium business, tax burden, tax payments, traditional taxation system, special tax regimes.
ISSUES OF IMPROVEMENT OF TAX ACCOUNTING OF FIXED ASSETS AND THEIR AMORTIZATION
author
abstract
Subject / topic. Current provisions on tax accounting of fixed assets and their depreciation. The content of these documents and their interpretation, as well as their application, cause numerous problems. Goals / objectives. Identification of problematic issues in the regulatory framework in this area and suggestions for its improvement. Methodology. Methods used: comparative analysis, systematization, induction, deduction. The article discusses a range of issues related to property tax. The main stages in which fundamental changes were made to the procedure for its collection from taxpayers were analyzed. Disclosed are the discussion points inherent in the current provisions regarding the composition of property subject to this tax; the procedure for allocating VAT from the cadastral value of real estate; the established dates for the beginning and end of the calculation of property tax on the facility; providing benefits for this tax on real estate with high energy efficiency. A number of current rules on the depreciation of fixed assets were also critically evaluated. Assumptions have been made to improve the regulations in force in this area.
keywords
property tax; movable and immovable property; cadastral value of real estate; depreciation of fixed assets.
ORGANIZATION OF EXPORT ACTIVITIES OF SMALL AND MEDIUM BUSINESSES
author
abstract
In conditions when most of the sectors of the Russian economy are in stagnation, enterprises are increasingly thinking about expanding the sales market by attracting new foreign markets. The government of the Russian Federation is taking a number of measures to implement the decree of the President of the Russian Federation on securing the export volume of non-primary non-energy goods in the amount of $ 250 billion by 2024, the decree “On national goals and strategic objectives of the development of the Russian Federation for the period until 2024”. Various support measures are available for small and medium-sized enterprises, as well as innovative and high-tech industries: from educational programs, preferential lending instruments, subsidies to compensate for part of the costs of participation in congress and exhibition events to compensation for up to 80% of the actual costs incurred by manufacturers of high-tech products when transportation of their products to foreign markets. In the article, we will consider the stages, business process and budgeting of an export project in relation to the specifics of small and medium-sized enterprises.
keywords
export, access to foreign markets, small and medium-sized businesses, foreign trade contract, Russian export center.
CRITERIA FOR EVALUATING THE INTERNAL CONTROL SYSTEM ON THE EXAMPLE OF THE BUSINESS PROCESS “PURCHASES”
author
abstract
The issue of evaluating the internal control system is becoming increasingly relevant both for conducting an external audit and for optimizing business processes. The need to conduct an ICS assessment for auditors is to identify and assess the risks of material misstatement of the accounting (financial) statements and to develop procedures in response to them, while economic entities use the results of the assessment to improve efficiency. This article has developed criteria for evaluating internal control using the example of the “Purchasing” business process, which is one of the key for most economic entities.
keywords
internal control system, evaluation of the internal control system, business processes, audit, internal control, procurement, evaluation criteria for the internal control system.
ANALYSIS OF THE CONSEQUENCES OF THE TRANSITION TO THE IMPLEMENTATION OF DIRECT COMMERCIAL COMMUNICATIONS USING ELECTRONIC TECHNOLOGIES
author
abstract
The article presents the author’s view on the methodology for assessing the consequences of the penetration of digital technologies in the field of business. The ubiquity of e-commerce is a trend in the current stage of business development, however, in the specialized economic literature unreasonably little attention is paid to the economic assessment of the consequences of such a transformation. The article discusses several main areas in which it is possible and necessary to conduct an economic analysis of the consequences of the introduction of electronic technologies in the process of commercial relations, with recommendations for calculating the economic effect in each area. The break-even point shift that occurs when electronic commerce tools are introduced into the process of direct commercial relations between a producer and a consumer is analyzed in detail. It is concluded that the break-even point shift will be determined by the ratio of the growth rate of fixed costs and the growth rate of marginal income. A formula is proposed for determining the value of the break-even point shift depending on the specified parameters.
keywords
digitalization, economic analysis, electronic commerce, economic effect, break-even point.
USE OF E-MAIL MARKETING TOOLS IN DIGITAL ECONOMY
author
abstract
This article analyzes the current trends of e-mail marketing in the context of the development of the digital economy. The main distinguishing features and characteristics of such elements of e-mail marketing as spam, email, direct mail, corporate online advertising are considered. The authors analyzed the most used tools, identified the main causes and consequences of their use, identified advantages and disadvantages.
keywords
e-mail marketing, digital economy, spam, e-mail, direct mailing.
GENDER FEATURES OF RELATIONSHIPS OF THE LEADER AND SUBMITTED IN THE MODERN RUSSIAN MUNICIPALITY (ON THE MATERIALS OF RESEARCHES IN THE ADMINISTRATIONS OF THE PETUSHINSKY DISTRICT, POSKORSELI CITY, PSOKELESKOELSET, PSOKSELESKOELSET, PSOKESELO CITY, PSETSKELESKOELSET, PSOKESELO CITY, PSETSKELOSELE, PSETSKELIOSELET CITY
author
abstract
The little studied gender aspects of the relationship between the manager and subordinates in modern Russian municipalities need intensive study and adjustments, taking into account the increased workloads, unpredictability, and “beyond” speeds necessary for making and high-quality execution of managerial decisions. The results of expert interviews1 based on the transdisciplinary methodology of scientific research show heterogeneity of leadership styles taking into account gender differences and the degree of manifestation of gender imbalance depending on the value orientations and professional attitudes of the personalities of the team members. The authors propose to include educational modules in the programs of professional training / advanced training, which form the students' modern ideas and skills about the specifics of normative regulation of gender relations in the team, overcoming stereotypes of perception of representatives of different sexes.
keywords
municipal government, women, gender asymmetry, gender tolerance, values, managerial competencies.
