|
The Bulletin of the Adyghe State University, Series "Economics" |
 Ðóññêèé
|
| Home page Subjects Chief Editor Editors Instructions to Authors Rules of the reviewing Subscription Contacts Publishing house | ||
|
#4 / 2018The Economic TheoryKartashov K.A., Gorlachev P.V., Bukhtayarov A.A.PENSION REFORM IN 2018 AS A FACTOR IN THE RISE OF SOCIAL INEQUALITY IN RUSSIA In recent months, the state has proposed a large number of changes in various fields and areas of activity. Many of these changes have faced resistance from private groups (the cost of gasoline, increase in VAT, etc.). However, the cohesion of Russian citizens of different social strata and groups was not with the Presidential elections a month earlier. The pension reform proposed by the Russian Government has united many people in real and digital Russian societies, in the negative perception of the legislative novel. The social and economic problems of the past years and the realities of the life of many Russian citizens have emerged. The authors set a goal to present thesis proposals and recommendations for solving certain problems of socio-economic development of the country and in particular the problems of pension reform
HISTORICAL RETROSPECTIVE OF THE SCIENTIFIC APPROACHES TO THE STUDY OF THE SPATIAL STRUCTURING OF ECONOMIC RELATIONS The article analyzes the evolution of scientific approaches to the study of the spatial structuring of economic relations. In this study, the criteria for distinguishing scientific approaches are levels of management. This method allows you to identify the specific features of the analytical tools and conceptual apparatus, depending on the level at which the spatial structuring of economic relations is considered. As a result of the study, an author’s classification of scientific approaches that were developed in economics abroad was created.
INSIDER ACTIVITY IN RUSSIA: ESSENCE AND METHODS OF CONTROL The article is devoted to the disclosure of the concept of an insider, analysis of the legal regime of the concept of insider information and changes in current Russian legislation, analysis of the activities of financial companies and their relationship to insiders. The principle of the “Chinese wall” in relation to the exchange is also analyzed.
THE INSTITUTIONAL ASPECT OF THE TERM “HOUSEHOLD” In this article, the author examines the essential content of the notion “household” from the point of view of the institutional approach, deliberately distinguishing it from the abundance of thematic material on this subject, which is either not identified or not clearly structured as belonging to methodological platforms of economics. The author divorces the terms "household" and "house hold", as well as "household" and "family". At the same time, the author, focusing on one point of view, emphasizes that the most effective is an integrated research approach combining the consideration of the concept from the points of view of all the key modern economic schools (marginalism, monetarism and institutionalism).
Regional EconomyAbidokov M.M.INFLUENCE OF INNOVATION ACTIVITY ON THE ECONOMIC GROWTH OF THE REGION Today, Russia faces a serious task - the transition to an innovative path of development. Therefore, the question of how important the factors of innovative activity affect the output of innovative goods and services in Russian regions is of particular importance. The article discusses the role of innovation as the main source of economic growth and competitiveness of the region. At the same time, the main problems of the transition of the economy to the innovative development path, the meaning of which is to change the technological structure, to create and develop high-tech production and accelerate the informatization of society, are investigated. A number of statistical indicators are proposed, reflecting the level of development of the innovation system and the innovation activity of the regions.
SUSTAINABLE DEVELOPMENT OF OIL AND GAS-MAIN REGIONS: PROBLEMS AND DIRECTIONS OF THE SOLUTION Currently, the concept of sustainable development largely determines the content of modern approaches to ensuring effective management of socio-economic systems, while the formation of a set of targets for the development of any territory immanently implies the need to harmonize economic, social and environmental goals, in their unity forming the basis for sustainable territorial development. However, the specifics of the conditions characteristic of different regions of the Russian Federation often form specific contradictions that determine the ambiguity of assessing the movement of a territory along the path to achieving sustainable development goals. The article shows that this situation is typical for domestic oil and gas producing regions, in particular, for them the environmental component of sustainable development is very problematic.
USING THE TOOL-FUNCTIONAL POTENTIAL OF THE APPARATUS OF THE THEORY OF FUZZY SETS WHEN ESTIMATING THE LEVEL OF INTER-REGIONAL ECONOMIC INTEGRATION An objective assessment of the level and potential of interregional integration requires an effective choice of rational decisions on interregional cooperation. The article discusses a new approach to assessing the level of interregional integration, developed a method based on the theory of fuzzy sets. The practical implementation of this method is shown on the example of the interregional integration of the Rostov region with the regions of the Southern Federal District. The logical-linguistic description is given and fuzzy economic-mathematical models of four groups of input factors characterizing the effectiveness of this cooperation are developed.
PERFECTION OF THE SYSTEM OF TRAINING OF PROFESSIONAL PERSONNEL IN THE ASPECT OF REGULATION OF THE LABOR MARKET IN THE REGION The article provides an analysis of the structure of employment in the regions of the North Caucasus Federal District in the aspect of the current level of education of the population of the region. The directions of formation of an effectively functioning system of vocational orientation and training, taking into account the peculiarities of the state of the regional labor market and the processes occurring in the socio-economic sphere in the North Caucasus Federal District, have been determined.
TO A PROBLEM OF OBJECTIVE ASSESSMENT OF THE SITUATION IN LABOR MARKET: ON THE EXAMPLE OF REGIONS OF NORTH CAUCASUS FEDERAL DISTRICT Is proved in a research that the crisis phenomena and problems inherent in labor market today, are a consequence not of effective policy of management during formation of the market relations and formation of labor market. Destruction of production communications, universal privatization of large industrial complexes, and nonprofessional actions of managers which followed it, led to decrease in demand for labor, increase in unemployment rate, leakage of highly qualified personnel in other industries and also out of borders of the country. It is noted that at this stage still it is not possible to solve unemployment problems in some regions of the country. Moreover, position of many social groups becomes complicated from year to year. Situation of this sort can have painful consequences, especially in regions of North Caucasus federal district. Is proved small and medium business in the solution of the specified problems.
ISSUES OF DISPROPORTIONS OF SOCIAL AND ECONOMIC DEVELOPMENT OF THE TERRITORY IN THE CONDITIONS OF INTERREGIONAL INSTABILITY The article deals with the issues of territorial disproportions in the conditions of interregional instability of development. The present state of the socio-economic imbalances in the development of the Rostov region of the Southern Federal District is presented. The problem of leveling the imbalances of the social and financial system of a local territory is investigated.
INVESTMENT SUPPORT OF INNOVATIVE ACTIVITY AS A FACTOR OF THE ECONOMIC GROWTH OF REGIONAL ECONOMY The article attempts to prove that at this stage of development, the innovation growth factor is the main factor of economic growth. Now it is not only the main subject of theoretical scenarios and practical measures of public administration, but also becomes the main driving force of social and economic development. A key role in the prosperity of the region in the future belongs to investments in innovations that increase productivity of labor and invested capital. The Account, Audit and the ControlKuter M.I., Olomskaya E.V., Tantsura A.A.ACCOUNTING AND AUDIT OF FINANCIAL RENT International financial reporting standards are necessary for Russian enterprises for the national business to reach the international level. Compliance of financial statements with international standards allows Russia not only to significantly expand the circle of investors, but also contributes to the rational management of the economic activities of economic entities in Russia. Also, in order to ensure the reliability and transparency of information on the financial condition and economic performance of the organization, the competitiveness of companies in the Russian market is also increasing. In this regard, there is a growing need not only to develop an accounting methodology that would be as close as possible to international ones, but also a unified approach to auditing this type of financial relationship, since from 2018 international auditing standards are to be applied in the Russian Federation.
ACTUAL PROBLEMS OF MAKING AND DISCLOSURE OF ACCOUNTING POLICY The paper analyzes the accounting policy as an economic category and a tool of accounting regulation. A four-level classification of accounting policy by relation to the entities, engaged in its making, is proposed to use. There are global level (IFRS level), national level (Russian accounting standardslevel), corporate level (corporate standardslevel) and local level (organizationaccounting policy level). Particular attention is paid to accounting and tax accounting policies. Recommendations for their unification at the legislative level, related with the classification and accounting of income and expenses, depreciation and reserves, are presented. The necessity of reducing the number of variable requirements of tax legislation is substantiated. The shortcomings in the requirements for the content of information about accounting policies, disclosed in the financial statements, are identified, and measures to eliminate them are proposed.
MODERN PROBLEMS OF FORMING A RESERVE CAPITAL IN THE ECONOMY OF THE DEVELOPMENT OF A REGION-RECIPIENT: LEGISLATIVE AND ACCOUNTING ASPECTS The article reviews and analyzes in detail the main issues related to the current state and problems of the formation of a modern reservation system by Russian organizations. In the current economic conditions, one of the most effective mechanisms for protecting enterprises from risks can be called their early creation of a backup system. In our opinion, the main issue in the formation of reserve capital can be called the fact that the methodology of modern Russian accounting formation and, in particular, the redistribution of reserve capital in the domestic regulatory framework is practically not regulated, and therefore, in practice, large the number of controversial and not fully resolved issues. The purpose of the article is to structure and focus on those aspects of each of the problem areas that are most important to the organization’s accounting service in the area of accounting for reserve capital. On the basis of the conducted research, certain recommendations were made to improve the formation and distribution of the reserve capital of organizations.
THE NATURE AND CONTENT OF THE ENVIRONMENTAL AUDIT IN THE IMPLEMENTATION OF INTERNATIONAL AND RUSSIAN ENVIRONMENTAL AND ECONOMIC ACTIVITIES IN THE MARKET CONDITIONS An effective symbiosis of the organization of various organizational and legal property with the environment should be carried out within the framework of an effective environmental policy. In developing the methodology of economic and environmentally-oriented audit, it is necessary to form new thinking and optimization of analytical and information system in future auditors, focused on the needs of management, modern trends that contribute to management decision-making within the framework of economic and environmental efficiency.
FEATURES OF ACCOUNTING IN A TRADE ORGANIZATION IN THE PRESENCE OF SEPARATE DIVISIONS This article considers specific features of the regional wholesale trade, causing exclusive approaches to accounting and reporting trade organization in the presence of geographically separate units.
Economy of Agrarian-Industrial ComplexBabaeva Z.Sh.ORGANIZATION AND MANAGEMENT OF THE REPRODUCTION PROCESS IN AGRICULTURE The article discusses the functions and factors of the economic component of the reproduction process in agriculture; disclosed the distinctive features of the reproduction process in the specified industry; presents the main directions of development of the agricultural industry in the conditions of sanctions pressure; identified economic problems to ensure the sustainable development of agricultural production; formulated the prospects for the development of the object.
AGRICULTURAL LAND USE IN THE KALMYK REPUBLIC: PROBLEMS AND MAIN DIRECTIONS OF IMPROVEMENT The article discusses the problems of agricultural environmental management, which are currently a serious resource obstacle to the development of the agricultural sector of the economy. A retrospective analysis is presented, revealing the causes and consequences of the environmental crisis. Examples of environmentally sound indicators of environmental management are given, which allow limiting the agricultural load and calculating approximate amounts of ecosystem services received by the population depending on the transformation of ecosystems. The main directions of "mitigating" the severity of the ecological situation in the agrarian nature management of Kalmykia are proposed.
SUSTAINABLE DEVELOPMENT OF THE ENVIRONMENTAL ECONOMIC SYSTEM OF LAND USE OF THE RURAL TERRITORIES OF THE REPUBLIC OF KALMYKIA The article considers the sustainable development of the ecological-economic system of land use. The analysis of the limited opportunities for sustainable development of rural areas of the Republic of Kalmykia is presented. On the basis of methods of comparison, generalization and analysis, land resources are considered, which are defined as the main type of production resources and benefits received by the population of the region. Traditionally land resources are subject to special attention and study. A special feature of land resources is the ability, along with the implementation of the ecological function, to also perform an economic function and ensure the economic development of both a single economic entity and the region and the country as a whole.
CONFORMITY ASSESSMENT OF AGRICULTURAL ORGANIZATIONS OF THE KRASNODAR TERRITORY WITH THE REQUIREMENTS OF ORGANIC AGRICULTURAL PRODUCTION The article contains a comprehensive assessment of the resource potential of agricultural organizations of the Krasnodar Territory for the production of ecologically clean agricultural raw materials and food. Along with the analysis of the general parameters of the activities of agricultural organizations, an assessment was made of the extent of coverage by innovative natural and resource-saving technologies in plant growing and animal husbandry. It is shown that the share of agricultural organizations using elements of resource-saving, ecological farming, advanced methods of keeping and feeding animals, is low. This proves the need to develop a set of measures to improve the technological readiness of agricultural production to implement the concept of organic agriculture and the formation of appropriate mechanisms.
ECONOMICS OF GRAIN PRODUCTION IN GROWTH CONDITIONS Analyzed the current state of grain production in the Russian Federation, which in recent years has been characterized by dynamic development. On the example of the Volgograd region, the state of the economy of grain production in terms of growth is considered. It has been established that the profitability of the production and sale of grain is influenced by both the market situation and the rise in prices for the means of production supplied to agriculture. The expediency of the implementation of measures to stabilize the grain market is substantiated not only by increasing exports, but also by the internal use of grain for the production of high value-added products.
INNOVATIONS AS THE FACTOR OF GROWTH OF SMALL AGRIBUSINESS IN THE CONDITIONS OF DIGITAL ECONOMY On the basis of the complex analysis trends of development and major factors of growth of small farms of the agrarian sector of economy of the Volgograd region are revealed. Authors analysed and formulated the conceptual provisions fixing dependence of sustainable development of small agrobusiness on intensity and pithiness of process of introduction of innovations in activity of subjects of small agrarian business and also the perspective directions of digitalization of agro-industrial production within MFH are designated.
IDENTIFICATION OF AGROZONE OF INTENSIVE DEVELOPMENT IN THE ECONOMIC SPACE OF THE KRASNODAR TERRITORY ON THE BASIS OF THE CADASTRAL VALUATION OF LAND AND PRODUCTION AND ECONOMIC POTENTIAL OF THE DEVELOPMENT OF THE TERRITORIAL SYSTEM The article notes that favorable natural and climatic conditions of production, high soil fertility levels allow growing crops and carrying out those types of production that best fit the land and climatic potential of the Krasnodar Territory. An attempt has been made to zoning the region’s hydro-territory based on soil and climatic conditions and tax size to the ground. According to this feature, the Northern, Central, Piedmont, South-Western, South-Eastern and Black Sea regions are distinguished in the Krasnodar Territory. As a result of analyzing the production of gross output in terms of value and subsistence in the farms of Kuban, it was revealed that, in the districts, the structure of crop rotation has developed differently, which has a significant impact on the productivity of various crops, and the cadastral value of land increases from group to group. This explains the existing differences in yield increases for the groups in question. It is noted that, depending on the cadastral value of land, which takes into account all the soil and climatic conditions and production logistics, the results of livestock production by groups of districts that have reserves for increasing the production of livestock meat and poultry and milk are also different, provided that farmer's lands farms will be used at least at the level of agricultural organizations (excluding households). Based on an analysis of the development of agriculture by the size of the involvement of the production and economic potential of the Krasnodar Territory, it was concluded that the fourth group of districts and cities of the central zone are most efficient in their production activities. Thus, we confirm the statement made by us in the study that the calculation of the land tax corresponds to the division of areas by soil and climatic zones, taking into account the conditions of logistics and production. The creation of agrocities was recommended in the Central zone of the Krasnodar Territory.
INNOVATIVE TOOLS OF ORGANIZATIONAL AND ECONOMIC MECHANISM OF IMPLEMENTATION OF SUSTAINABLE RURAL DEVELOPMENT STRATEGIES The article presents the tools of agricultural cooperation used in various regions of the Russian Federation, possible for use in the Stavropol region in order to enhance the development of agriculture by small and medium-sized businesses.The basic measures of support of development of agricultural cooperation at different levels of management, tools of support of agricultural cooperation of Corporation of SMEs and conditions of providing the microloan for agricultural production or marketing consumer cooperatives are considered.
IMPROVEMENT OF LEGAL AND ECONOMIC BASES OF THE STATE CADASTRE ESTIMATION OF THE LAND The article deals with the legal and economic issues of the state cadastral valuation of land, taking into account world practice. The analysis of the adequacy of the cadastral value of the market price of real estate, including agricultural land. The conclusion that it is necessary to make changes in the current system of legislation is substantiated.
The Theory and Practice of BusinessGoncharenko A.A., Isaeva E.V.CLUSTER ENTREPRENEURSHIP STRUCTURES IN THE SYSTEM SUPPORTING THE DEVELOPMENT OF PROGRAMS OF IMPORT SUBSTITUTION IN THE RUSSIAN FEDERATION The article deals with one of the mixed (transitional) forms of associations of companies – cluster business structures, identified their main features and developed a model of their functioning on the basis of holdings.
ManagementKalynychenko M.Ð.THE HARMONIOUS APPROACH TO MARKETING MANAGEMENT OF THE ENTERPRISE The article presents the results of a study of the evolution of a harmonious approach to enterprise management. A harmonious approach to the marketing management of an enterprise is presented as the formation of an integrated enterprise management system, held together by common interests, human-centered and corporate values, focused on people, sustainable development. This approach is based on marketing interaction between groups of stakeholders to coordinate their interests affecting more than one of the parties. An assessment was made of the degree of economic homogeneity (harmoniousness) of the space-time of LLC «SPA «Donventilyator» for such groups of stakeholders as customers and personnel. The results obtained allow us to establish directions for harmonizing the interests of the subject of marketing management and the interests of key external and internal stakeholders through the development and implementation of corporate and functional strategies.
FEATURES OF THE TERRITORIAL-BRANCH ORGANIZATION OF THE MODERN RUSSIAN ECONOMY AS AN OBJECT OF GLOBAL MANAGEMENT Systemic modernization of the Russian economy is possible only when it is combined into a single system of strategic process at the enterprises, meso - and macro-levels. Currently, there is a wide discussion in the scientific community about the choice of modernization strategy. So S.Yu. Glazyev, having carried out a detailed assessment of the Russian scientific and technical potential, concluded: "For any country, a necessary condition for a controlled exit from the crisis is the presence of its own strategy for the advanced growth of a new technological way of life through a systematic scientific, technical and structural policy for the cultivation of the components of this way of scientific and production complexes"
Cognitive EcoomyShitukhina N.S.INFORMATION AND ANALYTICAL SERVICES AS AN ELEMENT OF THE SYSTEM OF INTELLECTUAL SERVICES "KNOWLEDGE SOCIETY" Under the conditions of the “knowledge society”, information can be defined as the most important economic benefit, acting as an economic resource and production factor, which finds its manifestation in the transmission and perception of certain knowledge. The article shows the stages of the formation of organizational mechanisms to ensure the integration of knowledge as an integrated multi-step process of the movement of knowledge, the result of which is their realization in products, services, technologies. It was noted that the core of the knowledge economy is the service sector, in which the intellectual services sector plays a special role as a driver of socio-economic development. It is indicated that the content of information and analytical services is the satisfaction of existing information needs by intellectual processing of available information to achieve the goal determined by the customer.
World EconomyBryleva Ya.V.ANALYSIS OF TRADE RELATIONS BETWEEN RUSSIA AND THE LEADING BSEC-MEMBERS – TURKEY AND UKRAINE The article deals with the export-import relations between Russia and BSEC-members, with which the country has the largest trade turnover of all the countries of the Organization of the Black Sea Economic Cooperation. Commodity groups are presented on the chart; the role of BSEC for countries cooperation and the place of Russia in this international organization are raised.
DEVELOPMENT TRENDS OF WORLD ECONOMY IN INTERNATIONAL TRADE IN CONDITIONS OF GLOBALIZATION The article is devoted to the peculiarities of international trade development in the context of globalization. The article reveals new trends in the development of the world economy in the conditions of innovative and political changes of modern globalization. Scenarios of development of competition of the largest participants of international trade in the conditions of globalization are considered. Also noted are important studies of PricewaterhouseCoopers, which analyzed the changes taking place in the global environment, within which it identified five mega-trends. In addition, the factors of competitiveness of companies in the international arena were studied. At the end of the study it was emphasized that the main strategic resources for the development of companies in modern conditions are information, the development of the Internet, social networks, automation, and development of digital technologies.
ECONOMY OF CHINA: THE EFFECTS OF TRADE WAR WITH THE UNITED STATES 2018 was a difficult year for international trade. Countries were swept by trade wars. In December 2018, an important meeting of the leaders of China and the United States, which was supposed to prevent the further development of the trade war between these countries, was held. The article describes the characteristics of the Chinese economy and its comparison with the US economy.
WORLD FINANCIAL CENTERS AS SUBJECT OF INTERNATIONAL ECONOMIC ACTORS This article deals with the world's leading financial centers. It is shown the variety of different researchers’ views to the definition of the world financial center. The methodology of the two indexes (GFCI and IFDC) is compared. Particular attention is drawn to the question of the prospects for the transformation of Moscow into one of the global financial centers. Based on the opinion of experts, it is concluded that the most rational approach is to change macroeconomic policies, to encourage Russians' confidence in the financial market.
Finance and CreditVodozhdokova Z.A., Khuazheva A.Sh.METHODOLOGICAL TOOLS FOR ASSESSING THE FINANCIAL CONDITION OF AGRARIAN ORGANIZATIONS Theoretical and applied aspects of the development of the issues under study allowed establishing the currently identified problems of improving the tools for analyzing and forecasting the financial state, in terms of industry-specific orientation.
DEVELOPMENT OF GREEN FINANCING INSTRUMENTS IN THE CONDITIONS OF FORMATION OF A SUSTAINABLE ENERGY SYSTEM With the development of a sustainable energy system in the Russian Federation, the issues of finding financing for this strategy become relevant. The state cannot fully independently make the country's energy transition to a “green” path of development, which makes it necessary to look for new opportunities and instruments for financing these transformations. The article substantiates the relevance of the search for new financial instruments to finance projects in the field of renewable energy and energy efficiency.In this research, identified special aspects and advantages of various types of green bonds in the world market as the main tool for financing green projects, analyzed regulatory legal acts of the Russian Federation and explored current opportunities and prospects for the adaptation of green bonds in the Russian financial market. The article explored the special aspects and current possibilities of adapting green bonds on the Russian financial market, highlighted the most promising types of green bonds, and described the necessary legislative changes for the effective adoptation of these financial instruments.
THE PROBLEM OF INCREASING PENSION PROVISION IN RUSSIA National pension systems have a comprehensive financial mechanism designed to ensure a decent standard of living for the population upon reaching retirement age, as well as being part of the country's financial system. Reform of pension systems occurs under the influence of global challenges, which are associated both with demographic problems and with the problems of global restructuring of economic systems under the influence of continuing uncertainty. The paper analyzes the foreign experience of the mechanisms of formation of pension capital as a source of pension provision. The problems of pension formation in Russia are analyzed. The authors highlighted a number of factors affecting the volume of financing of the pension system in the long term, proposed a program to stimulate the savings activity of the population to increase the amount of pension capital in Russia.
SYSTEMATIZATION OF METHODOLOGICAL APPROACHES TO ASSESSING THE FINANCIAL SUSTAINABILITY OF ENTERPRISES IN RUSSIAN PRACTICE The authors of the research made a systematization of the economic essence of qualitative, quantitative methods and methods for assessing the financial sustainability of enterprises, which made it possible to determine their main advantages and disadvantages. In the article the authors identified modern key problems in improving methodological approaches to assessing financial stability and financial condition in Russian practice. The authors substantiated the conclusion about the necessity to develop an integrated assessment methodology based on the development of intelligent information systems based on modern mathematical tools and capabilities of artificial intelligence.
ROLE OF PROPERTY TAXES IN THE FORMATION OF THE BUDGET KARACHAY-CHERKESS REPUBLIC The article is devoted to the study of the introduction of real estate tax in the Russian Federation. The change in the procedure for calculating property taxes is considered. The role of tax revenues in the formation of consolidated budgets of the Russian Federation and the Karachay-Cherkess Republic is analyzed. The main ways of increasing tax revenues of the regional budget are considered. The tax rates for property taxes are investigated. The main trends in the tax policy of the Karachay-Cherkess Republic are identified.
EVOLUTION ANALYSIS OF THE FORMATION AND DEVELOPMENT OF INSURANCE The article is devoted to the formation and development of insurance. Fear of the forces of nature, natural phenomena, the inability to resist them, prompted people to unite interests aimed at combating their consequences, which was a prerequisite for the development of insurance. Evolutionary analysis has shown that insurance is characterized by a unified state policy in the field of insurance, the establishment of insurance principles and the formation of insurance mechanisms that ensure the economic security of citizens and economic entities in the Russian Federation.
SPECIFIC FEATURES OF FINANCING BANKS BUILDING BUSINESS IN MODERN CONDITIONS OF DEVELOPMENT OF ECONOMY OF RUSSIA The article deals with the conditions of development of project financing of the construction industry in Russia. Analyzed the differences of the new forms of financing from equity-building, actively used previously. The mortgage lending market is analyzed and its prospective development is assessed. Their influence on social and economic processes in society and on the state economy as a whole is estimated.
EXPERIENCE TAXATION OF REAL ESTATE OBJECTS IN DEVELOPED COUNTRIES In order for the state to fulfill its functions, it needs financial resources that are accumulated in budgets. Real estate taxes play an important role in the formation of budgets of developed countries. The article examines the features of taxation of real estate in foreign countries. For example, some OECD member countries are considering the procedure for determining the taxable value for taxation of land and real estate on them. The problems of calculating property taxes and ways to solve them are also considered.
THE MAIN TRENDS AND PROSPECTS OF APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE RUSSIAN BANKING SECTOR In this article provide an overview of the trends the introduction and application of artificial intelligence in the banking sector. Made predictions about the future prospects of the application of this technology. Noted that in modern industry the banking sector there has been an increase in the use of advanced digital technology, which noticeably simplify processing of large amounts of information, accelerate many business processes and make the Bank services more convenient and more affordable for consumers. The main objective of the study is an analysis of the application of artificial intelligence in the banking sector, its advantages and development of the financial markets. The article revealed that in most banking agencies operate in conditions that require rapid and extensive changes to the competition Wednesday. Growing competition from high-tech non-bank organizations. Therefore, the introduction of modern innovation systems and artificial intelligence techniques for modern banking Wednesday should be seen as one of the most important areas that will remain competitive the traditional banking system.
ECONOMICS OF EDUCATIONYanova E.A.PROBLEMS OF IMPROVING THE SYSTEM OF INDICATORS OF MONITORING EFFICIENCY OF UNIVERSITIES In the article, the author analyzed the main indicators of the effectiveness of universities in St. Petersburg, gave a comparative assessment of the effectiveness of their activities. The author's position is expressed on the need to improve the system of performance indicators of universities, which allowed the author to draw a conclusion on the unification of indicators depending on their goals. Based on the analysis, evaluation of the performance indicators of the best universities in St. Petersburg, the author made an attempt to determine the real "threshold value" of performance monitoring for these universities.
DIGITAL ECONOMYKartashov K.A., Isachkova L.N., Sotskaya T.V., Kunakovskaya I.A.DIGITAL ECONOMY AS A BASIS OF THE MODERN WORLD OR NEW PROBLEMS FOR THE RUSSIAN SOCIETY The real and virtual world today is integrated into the hybrid, as a result, the problems only increase. On the one hand, with the help of the digital economy, a whole range of routine tasks is being solved, procedures for obtaining state and municipal services, services and organizations, enterprises are becoming faster and more convenient for the consumer and for the Russian population as a whole. On the other hand, the digital economy "merged" into the Russian soil and knowledge of the Russian mentality turns into a "headache" for the Russian citizen, the Russian family and the country as a whole. The article presents the positive aspects of the digital economy and individual, private, but serious problems. In conclusion, we offer some suggestions and recommendations for adapting the digital economy to the Russian real world.
THE CONDITION OF INFORMATIZATION OF ECONOMY RD AND PROSPECTS OF REALIZATION OF THE PROJECT «DIGITAL ECONOMY» This article discusses the importance of the concept of «Digital economy» both on the scale of the state and on the territory of the Republic of Dagestan. Modern problems which need to be solved for the most favorable development of information technologies in the republic are designated. The qualitative and quantitative results of the implementation of information technologies are determined.
IMPLEMENTATION OF THE DEVELOPMENT STRATEGY OF FSUE “POST OF RUSSIA”: RESULTS AND PROSPECTS The article discusses some of the results and prospects for the implementation of the development strategy of FSUE “Post of Russia”, adopted in 2014. The strategy was aimed at reforming the “Post of Russia” in order to create a customer-oriented, socially responsible, highly efficient, self-supporting state postal operator and developing new business segments. At the end of 2017, an increase in the company's revenues in all developed business areas was noted, in particular, revenue from the postal business increased by 2% compared with the previous year. In addition, one of the most important strategic directions for the development of “Post of Russia” is the development of banking services: in 2016, Post Bank was opened in cooperation with the international financial group VTB. It should be noted that the processes of digital transformation of the company's activities actively pursued at FSUE “Post of Russia”: digitalization of logistics, operations in the branches, translation of interaction with customers into an online mode, building a corporate data platform and a number of important processes.
PERSONNEL MANAGEMENTTlekhuray-Berzegova L.T., Byuller E.A.FEATURES OF PERSONNEL MANAGEMENT OF TRANSPORT INDUSTRY OF THE ECONOMY OF THE REGION IN MODERN CONDITIONS The personnel of the enterprise is the most important functional subsystem today and represents a valuable resource of innovative development of any enterprise. The staff performs specific operational and strategic functions, and therefore plays an important role in the process of increasing the level of intellectualization, automation and Informatization of production. In the context of market relations, contradictions between mass production and the urgent need for innovative development of enterprises are exacerbated. This circumstance, in turn, requires a radical change in the entire system of personnel management, the relationship to human resources and the concept of human resources. In a highly competitive environment and in the transport market, the efficiency of production and financial activities of different modes of transport depends to a large extent on the quality of personnel management.
INDUSTRIAL ECONOMYIsaeva E.V.STUDY PRIORITY DIRECTIONS OF IMPORT SUBSTITUTION (ON THE BASIS OF THE SURVEY OF INDUSTRIAL ENTERPRISES OF SIBERIAN FEDERAL DISTRICT) The purpose of this study was to study the priorities of industrial enterprises of the Siberian Federal District in terms of the potential request for the possibility of purchasing domestic products, services and technologies as an alternative to current import purchases. The article describes the results of the study on the main groups of import purchases and explanations for these groups. The study was conducted in 2018, with the participation of more than 100 enterprises. The following directions of import substitution were investigated: equipment, raw materials, components, services and technologies. The article published the first part of the study.
STRENGTHENING THE STRATEGIES OF IMPORT SUBSTITUTION OF RUSSIAN INDUSTRIAL ENTERPRISES THROUGH THE EVALUATION OF THE OPPORTUNITIES OF THE EXIT OF COMPANIES ON DEVELOPING MARKETS The article considers an alternative strategy for the development of import substitution for Russian enterprises, aimed not at the development and production of imported products and technologies, and focused on the proactive capture of emerging markets. This strategy will allow Russian manufacturing companies to gain long-term competitive advantages in new markets and provide significant economic benefits.
STATE AND MUNICIPAL MANAGEMENTTyushnyakov V.N.THE ANALYSIS OF E-GOVERNMENT TECHNOLOGIES IMPLEMENTATION EXPERIENCE IN THE SYSTEM OF STATE AND MUNICIPAL SERVICES DELIVERY The provision of state and municipal services in electronic form is a priority direction in accordance with the state program “Information Society 2011-2020” and the strategy of the development of the information society in the Russian Federation for 2017-2030. The article discusses infrastructure systems, which are the technological basis for transferring the provision of state and municipal services to electronic form. The practice of using e-government technologies in the system of providing state and municipal services at the federal and regional levels is characterized. The value of the indicator of citizens' satisfaction with the quality of public service provision from year to year shows steady growth and significantly exceeds the planned level. The study presents the rating of the subjects of the Southern Federal District by the number of citizens registered on the portal of public services. Rostov region in this ranking takes the first place. Analyzed the dynamics of the provision of state and municipal services in the multifunctional centers of the Rostov region. The analysis will reveal the problems of applying e-government technologies in the system of providing state and municipal services, identify areas for the development of information technologies in government, formulate new requirements for the efficiency and quality of state and municipal government.
|
© Adyghea State University, 2005-2023