Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2018 number 2

Modern technologies actively penetrate into all spheres of our life and become an integral part of it. Since the advent of the Internet began to form a virtual world, which gradually developed, complicated and integrated with the real. Social networks, online computer games, online stores and much more are testimonies of the merging of these worlds and the formation of a completely new - hybrid, world, the distinctive feature of which is the possibility of maximum satisfaction of human needs in the real world through a virtual one. Its key conditions are high efficiency and low cost of information and communication technologies (ICT). The processes of digitalization of the economy are inevitable, but in order to achieve full development in this area, support from the state is needed. Therefore, in Russia, in order to fulfill these conditions, the Program «Digital Economy of the Russian Federation» was developed and approved in 2017. The article analyzes this program, its main indicators and draws conclusions that there are serious risks of information security and digital sovereignty of Russia. More promising directions for digitalization are the industrial sector, whose modernization will increase the level of labor productivity and reduce the gap from the most developed countries, and the social sphere, the development of which would improve the welfare and improve the quality of life of Russian citizens.

Researches are connected with development of mechanisms of management by development of the enterprises, corporations in the conditions of their integration interaction. There are many problems of substantiating intracorporate prices; determination of the synergistic effect and its distribution among cluster members; evaluation of the effectiveness of investment projects, financial innovations and other developments. The most effective organization of production at cluster enterprises is in the production of complex, high technology products with high added value, effective demand in the domestic market and abroad.

The article analyzes the features and possibilities of environmental management as a modern innovative direction of environmental policy at enterprises and organizations. The assessment of the prospects of its implementation in the practice of environmental regulation and control at the production level of management in the conditions of Russia is given. The author outlined the main reasons for the weak interest of Russian enterprises in the implementation of environmental management, among which there are a weakness in the organizational structure of management at Russian enterprises; a narrow understanding of environmental management by enterprises themselves; low credibility abroad of certificates on environmental management issued by Russian organizations; a certain lack of understanding of the importance and necessity of environmental management; weak existing regulatory and legal framework, in which there are no incentive effects for the implementation of environmental activities. The interrelation between the system of environmental management in enterprises and the principle of the best available technologies is shown and it is concluded that effective use of one of these management tools is not possible without establishing another.

Development of innovation economy in Russian regions requires adequate information support. Innovation image of region is information-related concept that characterizes ideas on innovation activity on a given territory distributed through the different channels (object image) and fixed in the collective mind (perceived image). Of big importance is Internet-image of regional innovation system that is aimed at reflection of not only its general success, but also the realized functions. By example of the Rostov Region, it is shown that such an image should be balanced and include recognizable symbol (for instance, any innovative product). Business community and administrative authorities in regions should pay efforts for special formation and promotion of the Internet-image of innovation system.

The experience of foreign countries shows that in the context of a budget deficit, the process of attracting private investments in the form of public-private partnership (PPP) is intensifying. The author proposes an author’s methodology for assessing the effectiveness of PPP projects, the uniqueness of which is the development of a comprehensive system of indicators that allows assessing the quality of the institutional environment, the experience of implementing projects, and the readiness of government agencies, private companies and society for effective interaction. A conclusion is made about the progressive formation and development of the PPP institution in Russia.

Last 25 years from the moment of the collapse of the USSR have shown that not all countries ex-member of the union, possessing the considerable inherited resources, could realize this potential and to become full-fledged members of global market economy. In this regard it is possible to formulate a research objective which is in identification of influence of factors on GDP per capita that will allow to estimate drift of set of regressors at different stages of development of economy of the Post-Soviet countries. As evidential base long temporary lines are used, act as methods of receiving evidential conclusions: graphic, tabular, coefficient, correlation and regression. As the main results it is possible to call the following: considering set of the Post-Soviet countries, it is divided into three groups on synchronism of dynamics of growth rates (decrease) of GDP and the stable periods of development of economies are allocated; consideration of interrelation between economic factors and GDP per capita on all set of the Post-Soviet countries allows to claim that the set of regressors acts on each stable piece of development, the only thing the indicator which is constantly making negative impact is the agriculture share in GDP; consideration of influence of factors on GDP per capita on each of 15 countries allows to claim that it than more takes place time from the moment of the collapse of the USSR, especially «not similar» are countries, i.e. less the general factors exerting impact on dependent will change; creation of three regression models on the basis of panel data on the stable periods of development of economies allows to approve about existence of strong individual effects and a variation of sets of the operating factors upon transition from one panel to another. The received results will be useful to researchers of macrodynamics to judgment of the happening processes in the former Soviet Union.

The paper is aimed at elaborating a methodology to estimate the volume of drug business and determination of its actual volumes in gross value added across Kazakhstan regions. The authors have analyzed an opportunity to apply the estimation methods for illegal types of activity recommended by the Eurostat. A technique used in the work is based on the principles of the System of National Accounts. Analysis and estimation were implemented in view of widespread types of drugs in Kazakhstan listed by the law-enforcement and medical organizations. The work shows the calculation of diacetylmorphine consumption in Kazakhstan, volumes of import and domestic production, trade margin and value added tax of the activity related to distribution of narcotics. The calculations made for the work allowed estimating the volumes of drug business in the value added tax across Kazakhstan regions. The results of the conducted estimation show the tendency of general statistics of the national authorities of Kazakhstan acquiring the data on different fields of accounting of confiscated narcotics volumes and number of drug-dependents. The obtained data and approaches confirm an idea that for Kazakhstan it is reasonable to apply a tabular approach of Eurostat to estimate the volume of drug business and non-observed economy in whole that will allow determining possible volumes of drug business incomes penetration into the system of national accounts of the country. For practical application of the obtained results it is suggested to correct the system of acquisition and representation of statistical data across different national authorities and bring it over common standards.

We shed light on Global warming influence on forestry, particularly, on temporary road infrastructure used for logging in winter. The general aim of the paper is to investigate the relationship between the wood removal volumes and timing of winter road operations in the different climate zones of the Republic of Karelia. Our main findings are that 1 day winter road operation increases monthly volume of wood removal by 1485-1746 m³. The volume depends on the type and lifetime versions of winter roads. We have determined the territory that is the most vulnerable to climate warming.

The article concentrates on the analysis of one of the factors of sustainable development of the Russian Federation - innovative activity of the regions. For this end, the analysis was carried out regarding the dynamics and structure of shipped own-produced goods, work performed and service rendered using own resources, including innovative ones, at the enterprises of the regions of the Russian Federation from 2010 till 2015. The paper presents the grouping of the regions and federal districts by the average annual coefficients of volume growth of innovative goods, work and services at the enterprises in the regions. The grouping made it possible to reveal regional stratification by the rates of growth of volume of produced innovative goods. The centrographic method helped to establish the degree of differentiation of the regions by the level of innovative development of the enterprises, which is a characteristic of the degree of extension of innovative processes across the country. Geographical coordinates of the «gravity centers» of innovative activity were defined. The authors evaluated the intensity of the process of regional stratification of innovative activity on the basis of the calculation of the regional asymmetry index.

The lack of economic or investment growth is one of the key issues in Russian regions. The article presents the results of the analysis of the growth factors in China in the late twentieth - at the beginning of the twenty first century. It follows from the analysis that study of the efficiency of economic and investment growth requires the development of the system of the indictors, affecting the growth the most. The results of the analysis of the system of the indicators will be indicative of the existence or lack of the relation to growth, quality of the relation and opportunity for investment growth in particular region of Russia.

In the article, based on the economic approach, the toolkit for identifying price collusion is considered. The necessity of using financial and extra financial information in the conditions of uncertainty of information flows for the purpose of forming a system of markers of price collusion is substantiated. A methodical generalization of the results of a number of authors was made, resulting in a modified methodical approach to assessing the probability of the existence of a price collusion. This approach contains additional markers based on the possibility of affiliated links and the correlation of a number of significant indicators of the financial and economic activities of companies prone to participate in price collusion. Approbation of the modified methodical approach at the analysis of the companies which are engaged in meat manufacture in Novosibirsk and Tomsk area is carried out and the essential probability of presence of a price arrangement is revealed.

The article studies the level of financial development and growth of the BRICS countries. The viability of the BRICS concept is shown. The interrelation of the notions of financial development and growth was analyzed. The approaches to evaluation of the level of financial development of the BRICS countries were revealed. The depth, availability and efficiency of the financial institutions and financial markets of the BRICS countries were appraised. The competitive advantages of the BRICS countries in the field of the development of the world financial centers and financial markets were revealed. A conclusion was drawn regarding the efficiency of international economic relations of the BRICS countries. The viewpoints of the BRICS countries on net external position, level of development of human potential and human capital, as well as on the level of per capita income were defined. The place of the BRICS countries among the developing countries by the inclusive development index was shown. The obtained results could form the basis for elaboration of the specific activities on formation of the strategy of financial development of the BRICS countries from the perspective of their competitiveness.

The essence of profit and the processes of its formation in macroeconomics are examined, which were investigated using the developed table «Formation of incomes and expenditures of the productive sphere, non-productive sphere (budget) and population in the state». The table shows the options for the formation and distribution of income in the state through the budget system. As a result of the research it was revealed how the profit is formed in the state, what is its economic essence as a macroeconomic category, how profit affects the development of the national economy.

Questions of methodological bases in the field of research of accounting and analytical providing of the income and expenses of economic branch subjects are considered and analyzed. The necessity of the development of accounting and analytical support of incomes and expenses of economic entities in the retail segment of the consumer market, the use of a single basic conceptual foundations of the paradigm of the accounting-analytical support; identified the basic elements of the theory and methodology of the subject area of the research; in order to ensure unity, the system of basic components of the paradigm of accounting and analytical support has been rethought.

The article is devoted to questions of diagnostics of risks of financial insolvency. There are numerous techniques of foreign and Russian economists to assess the risk of bankruptcy, however, there are difficulties in practical application. In order to diagnosis of the financial condition was useful for crisis management, assessing the features of formation of information base of analysis, which is based on accounting (financial) statements, as well as the industry-specific organizations. Specialized techniques taking into account peculiarities of activity disclosed on the example of agricultural enterprises.

The article presents the results of the study of the issue of the increase in information disclosure and transparency of the environmental activity, essential to coal companies. The author offers the analysis procedure for presentation and disclosure of information on ecological liabilities in the reporting of companies by financial and nonfinancial indicators. The results of the analysis made it possible to evaluate the level of presentation and disclosure of information in the reporting of coal companies of the Kemerovo region, as well as to prove the advantages of information disclosure.

This article proposes a system of accounts for the organization and management of cost accounting, which is based on the business processes characteristic of organizations of the production and non-production sectors. For this purpose grouping of business processes is made taking into account their role in activity of the economic subject. Special attention is paid to the description of cost accounting in support of strategic priorities and business processes. In addition, the model of synthetic and analytical cost accounting for business processes is modified, which is more informative.

The article reviews and analyzes the economic and organizational aspects of providing the population with emergency medical service. The disbursement of state funds to contribute to medical services is an important indicator of the extent of social protection of the population. A proper funding of high quality emergency medical services (e.g. ambulance) is critical for patients health and survival and, therefore, of special importance.

In this article, the problem of estimating the savings potential of households. A review of methodologies to assess the savings capacity of households. It is noted that all existing methods to the assessment of the savings capacity of households can be addressed through three approaches: on the basis of factor analysis and comparative evaluation of the reference and regional level; based on the ratings of the components of private potential and on the basis of the integral indicator in combination with expert assessment. The basic principles of their application and identifies their strengths and weaknesses. The article points to the imperfection of the existing methods for determining regional level of savings potential of households.

The article is to study the specifics of the market of software products for medical use. The authors were to analyze the features of the order for the development of software for heath information systems, affecting their cost. Depending on a particular model of the order formation and its source of funding, a particular cost estimate model is required. The authors have developed a model, demonstrating a comprehensive presentation of the mechanisms for financing the development of software products.

The article examines the role of informal social institutions in the life of rural communities. Traditional social institutions (family, marriage, neighborhood, religion) continue to play an important role in shaping the social and economic behavior of the villagers. The rural communities of the Russian-Belarusian borderland serve as an example for considering the role of informal social institutions. In this region, the socio-economic transformations that began after the collapse of the USSR continue. Transformation is experienced by informal social institutions. The author conducts a theoretical analysis of the changes taking place, and also uses data from various sociological studies.

The article reveals the features of the restoration of parental rights on the basis of the current Russian legislation. The results of the expert survey conducted on the territory of Belgorod, Saratov regions and the Trans-Baikal Territory in 2018. The study was funded with the financial support of Russian Foundation for Humanities in the framework of the research project «Life trajectories of children and their biological parents, who restored their parental rights» № 16-03-00057. The main purpose of the article is to study the mechanism of restoring of parental rights, its positive and negative sides. The ambiguous attitude of experts towards the process of restoring of parental rights, high risk of recurrence of «secondary» social orphanhood in restored blood families is revealed; the need to introduce new technologies for social work with families in a socially dangerous situation and a difficult life situation are discussed.

In work on the basis of methods of mathematical modeling the problem of calculation of volume of production and stocks of production in the conditions of uncertainty of the demand, providing the minimal costs connected with storage of unrealized production and loss of the unsatisfied demand is considered. A criterion of efficiency is proposed that minimizes the mathematical expectation of aggregate costs, the relevance of the problem is justified, and the formulation of the optimization problem is formulated. A mathematical model is constructed that takes into account the stochastic nature of demand for products, and a methodology for solving the problem with various combinations of the initial conditions is compiled. An example of the search for an optimal solution with a uniform density of the distribution of demand for products is given.

Currently Russian industrial enterprises operate in the conditions of global competition at the world market. That’s why creating conditions and implementing a number of activities aimed at stimulation of progressive structural changes in production, meeting the world standards, is a key direction of the policy regarding industrial enterprises. According to the authors, achievement of the objective is possible via activation of innovating activity at enterprises, including industrial ones. The goal of the scientific article is the development and justification of the efficiency of the mechanism of stimulation of innovative activity of the industrial enterprises. Innovative and investment processes of the industrial enterprises are the target of the research. A complex approach to the study of business events in the field of innovative activity of the industrial enterprises is the methodological basis of the scientific article. Scientific novelty of the research lies in theoretical justification and development of the methodological approaches to the formation of innovating activity of the industrial enterprises in the modern period. The authors developed the mechanism of stimulation of innovative activity of the industrial enterprises, facilitating activation and development of innovations. The forms of interaction of the enterprises were revealed; they increase the efficiency of the structure of management of innovative activity. A matrix was developed, making it possible to evaluate the practicality and efficiency of the interaction of the social forms of organizations on the basis of positive and negative factors. Thus, the efficiency of the developed mechanism of stimulation of innovative activity of the industrial enterprises, capable of multiplying their innovative potential and redefining the innovatively active industrial enterprises, was justified and proved.