Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2021 number 1

The article offers an approach to consideration of the evolution of theory and practice of accounting and assessment of their adequacy to the modern conditions of economy management on the basis of the myth theories by R. Barthes (1915-1980), M. Eliade (1907-1986) and A. Losev (1893-1988). The notion of the mythology of accounting is introduced. The mythologization of accounting practice is considered as a factor of conservatism of the methods of accounting modeling of economic life of an enterprise. A number of famous theoretical constructs in the accounting field are explained as elements of its myth. The offered work can be presented as an invitation to the discussion of possible demythologization of accounting for the purposes of assessment of the perspectives of its evolution as an integral part of the information base of economic relations. The author considers the myth as a tool for understanding of accounting as the phenomenon in evolution of economic life of society.

The issue of developing a basic model for the functioning of the economy, consisting of five interrelated subsystems, is considered. Mathematical formulas of models are given. The basic model of the economy is presented as a system of equations. The study revealed how the model is built, how it is possible to manage the development of the national economy.

Addressing the issue of «complexity» and «perplexity» categories is caused by the evolution of system types ranging from well-organized to self-organizing, expanding the horizons of scientific rationality. Development of governance systems is revealed through the dichotomy of properties and restrictions within the «organizational set-up» and «external influence» notions. It was shown that the governance system falls into the category of complexity because the system is operating on the edge of «order and chaos». External environment is presented as chaos analogue showing uncertainty and changes of various fluctuation category, up to turbulence. The incorporation of social and economic system into external environment was considered from the perspective of formation of «system convergence» of two open systems, contributing to growth of the degree of complexity of governance system. It was emphasized that business development forces perplexity governance systems to switch to robust control; the mechanism of robust control is organized under the influence of the laws of evolution and survivability of biosystems. The following methods were marked out and justified: selection of parameters for system convergence of governance system with external environment entities, determination of limits of information granules of adaptive and robust homeostasis, scenario planning, construction of convergent strategy and temporal attractor of system equilibrium state, known as «floating equilibrium». These methods are to be mastered by the governance system within robust control.

One of the most difficult tasks of regional vocational education systems is to provide training in accordance with the needs of the regional economy. This requires not only an analysis of the regional economy’s need for personnel by type of economic activity and level of education, but also the ability of educational institutions in the region to meet this need. This article offers a methodological approach to assessing the capabilities of a professional educational institution to provide personnel to certain sectors of the regional economy. The materials of the Altai state University show the University’s contribution to covering the region’s personnel needs and show the potential for increasing the employment of graduates in certain sectors of the economy of the Altai territory. Measures aimed at increasing the University’s contribution to covering the region’s staffing needs are proposed.

The article reveals the organizational and economic factors hindering formation of the new format of material basis in the Russian Federation, based on global distribution of cutting-edge information and computer technologies. The decisive role of bureaucracy in limiting public virtual space and fullest involvement of all social groups in it is proved. The paper considers negative consequences of the nomenclative dictation in digital economy, stipulating its development gap in our country against leading world powers and intensification of the polarization of poverty and wealth in society.

The purpose of the study is to study the relationship between the level of human capital and innovative development in various countries of the world in the context of the transition to the sixth technological order. When studying the relationship between human capital and innovation development, the authors formulated a hypothesis about a significant difference in the sensitivity and impact of innovation on the level of human capital for different groups of countries. To test the hypothesis, the authors used analytical, statistical, and correlation-regression analysis methods. The combination of these methods allowed us to record a different degree of relationship between the level of human capital and GDP, human capital and innovation, innovation and GDP of Russia. According to this analysis, in Russia there is a close relationship between the level of human capital and GDP, a less close relationship between innovation and human capital, and a very weak relationship between innovation and GDP. The current situation for Russia in the context of changing technological patterns requires special attention from state institutions to solve this problem. For the purpose of innovative development of Russia, the authors proposed measures for six major areas. The results obtained can be used to justify proposals and measures to regulate innovation processes, taking into account the priority of national interests of scientific, technological and economic development of the country.

The article stresses the significance of small and medium business to the development of economy and strengthening of social bases of public life. Special consideration is given to the methods of direct and indirect credit support of small and medium business, provided by the banking sector and governmental institutions. The analysis of development of small and medium business in Russian demonstrated the absence of expected positive dynamics. The paper emphasizes the necessity of changes in the principles of participation of the banking system in crediting of small and medium business. It is reasonable to improve efficiency of the process by simplification of the customer crediting procedure.

One of the factors of stability of the banking system is the ratio of shares of deposits (deposits) and debt on loans of the population and organizations. The main idea of the study is the assumption that such stability is achieved by fulfilling the conditions of balance and dynamism of the subsystem of deposit and credit operations. The regularities of changes in the balance of shares of deposits (deposits) and debt on loans of the population and organizations and average per capita incomes of the population were revealed as an exogenous factor in the stability of the banking system of Russia during the period of 2001-2020.

The versatility of technical analysis allows developing of the trading strategy for every desire. Anyway, a price movement of any financial instrument can be divided into periods of consolidation and trends. Significant price change of assets occurs during trend periods, so it’s better to choose those methods of technical analysis that are able to predict the points of origin of the directional movement. At the present time the progress and joint applying of technical analysis and Information Technology give a possibility to dramatically simplify the routine operations of analytics and investors. The article provides a brief overview of the existing methods of technical analysis and proposes a methodology for choosing the optimal moment for making trades in the security market based on them. Reviewed algorithms and methods based on modern Information technologies that allow to automate routine tasks and processes in short time. This amount of market data that cannot be analyzed by a human.

The paper considers a way to represent the relationship between indicators in the form of copulas. Copulas are popular mathematical tools. This is due to the fact that, on the one hand, the marginal distributions of indicators are divided in the copulas, and on the other hand, the structure of the relationship between these marginal distributions is divided, which makes it possible to very effectively study the connections that arise in real populations. Special attention in the work is paid to extremal dependence coefficients - important numerical characteristics of the connection in conditions of extreme small or extremely large values of indicators. It is shown that even under conditions of close correlation between the indices for a two-dimensional Gaussian distribution, the lower and upper coefficients of the extreme dependence take zero values. This indicates the impossibility of predicting the values of one indicator when fixing too small or too large values of another indicator. This work shows that the relationship between the number of COVID-19 coronavirus infections per 100,000 people and the number of deaths from COVID-19 coronavirus infection per 100,000 people in the regions of the Russian Federation can be represented in the form of a Gaussian copula.

The efficiency of human capital (HC) performance is not homogeneous and depends on the economic and geographical features of the territories under consideration. The article discusses some of the features of assessing the effectiveness of human capital performance in countries and regions, as well as the shortcomings in existing approaches to such assessments using spatial data. The author proposes his own approach to solving this problem, which makes it possible to take into account the regional and temporal features of the use of HC, leading to differences in the differentiation of its effectiveness for 85 constituent entities of the Russian Federation for 2000-2018. The groups of regions with low, medium and high efficiency of HC performance were identified.

Interpretations of the concept, approaches to measurement, statistical methods and indicators of a comprehensive assessment of the country’s economic security proposed by various scientists are considered in the article. Based on the review of federal legislation, the concept, criteria, quantitative (threshold) and qualitative parameters of Russia’s economic security are being clarified. The author’s technique of integral assessment of the country’s economic security is proposed. The results of calculating the composite index for certain groups of factors and the integral index of Russia’s economic security for 2005-2018 are presented.

The article presents and discusses the issues of social and economic development of the South Siberian macroregion, including Novosibirsk, Omsk, Tomsk, Kemerovo regions, Altai Territory and Altai Republic. The emphasis is laid on the comparative analysis of the state and dynamics of quality of life and level of development of healthcare of subjects of the macroregion. A detailed review of the studies in the debated field was made. A typology of the territorial formations, included in the region by the level of economic development, was offered. Open data of government statistics, website content of the authorities of the constituent entities of the Russian Federation, ratings of the territories and authorial assessments of the existent processes were used as a data base. Conclusions were made and recommendations were given.

The functioning of regional innovation systems at the level of states and regions of the United States, in addition to internal factors of development, is characterized by the strengthening of trends in international cooperation in innovation. Using the possibilities of quantitative and qualitative assessment of the innovative activity of regional systems based on the calculation of integral indicators that determine the level of development of this cooperation, as well as the method of cluster analysis, a study of the leading states and regions of the country was carried out according to a specific algorithm. A grouping of the most successful states in the development of international innovation is carried out, an assessment of their spatial position within the statistical and economic regions of the United States is given, and trends in the development of international innovative cooperation for the period 2000-2019 are substantiated. at the regional level. The results obtained allow us to conclude that there are significant opportunities for international cooperation, both realized over the two investigated decades, and potential, at the level of individual states and most regions of the United States in the innovation sphere, given the huge potential of the country’s economy.

In Russia, in 2007, the Concept of Demographic Policy for the period up to 2025 was developed and approved. One of the key tasks is to increase the birth rate of the population. The measures taken to stimulate the birth rate of the second and subsequent children in the family do not bring the desired result. By 2019, the birth rate in the country again fell to the «pre-reform» level. The article is devoted to the description of the main theories that explain the current situation with the birth rate not only in Russia, but also in the world as a whole: A. Smith’s feedback paradox, the theory of social capillarity by A. Dumont, Caldwell’s theory of flows of goods. The concept of reproductive behavior is considered.

Cybercrime is a growing industry around the world imposing significant costs on firms. Cyber threats have driven companies to build layers of defenses, resorting to a variety of products and services developed by different cybersecurity vendors. The financial sector is a major target for cybercriminals. The pace of cyberattacks is accelerating too quickly for banks to rely on manual threat analysis and response. The financial organizations face a growing threat from malicious cyber activity. In the financial sector, speed of response is critical to identify and block cyber threats. Regulators are taking notice of the increased risk of cyber threats. Paper draws our attention to information protection system of bank.

The article reveals methodological guidelines of the scientific study of family relations as a space for the formation and reproduction of social inequality in society. It is proved that the family, despite the nominal transparency of social mobility channels in societies with an open system of social stratification, continues to have a decisive influence on the distribution of status positions. The limitation of the modern concepts of family institute’ role in social differentiation is connected with the reduction of social inequality to objective factors, although it should rather be about the result of influence of the social situation or individual traits, social values, attitudes and cultural predispositions. It is shown that there is a methodological turn from quantitative sociological assessments of socio-economic and educational differences to qualitative interpretive practices in familistic studies that allow revealing the deep socio-cultural factors of inequality. The author comes to conclusion about the methodological pluralism in family sociology as a potential source of ambivalence of the state family policy on eliminate excessive social inequality.

The article raises a question of the influence of communication on the development of conflict interactions of social subjects. It is noted that communication can take various forms at different stages of the dynamics. The forms are specific and filled with relevant communicative resources. The paper considers the features of preconflict and conflict communication; communicative relations in conflict resolution and postconflict stage. The variety of existing communicative means allows the participants of social conflict to ensure its management, but their communicative competence and certain conditions of the development of conflict situation play a significant role.

The modern educational process is focused on the training of a specialist who is able to think critically and creatively solve problematic situations, constantly raising the level of his education. Education as the most important social institution reacts sharply to the processes taking place in society. Actively developing distance learning is quite popular today, but there are different kinds of questions related to its implementation and the significance of a personal example, personal contacts in the learning process is one of the questions that is analyzed in this article. Would the distance learning be complete if it was deprived of subjectivity by definition? The educational system is understood to be a tradition in the article. The authors stress two types of traditions: verbalized and non-verbalized. The specificity of pedagogical activity does not allow many of its significant components to be explicated. The attention is focused on non-verbalized traditions existing in the form of implicit knowledge. Specific examples (V.I. Vernadsky, V.V. Dokuchaev, P.V. Ototsky) reveal the necessity of personal knowledge in the educational process. The article concludes that personal communication between the lecturer and the student is necessary as a conscious movement against deindividuation in modern society.

As a result of transformation of the higher education system, higher education institutions are moving to a market environment. This forces universities to act in terms of efficiency and develop strategies for their development. The choice of an educational organization’s development strategy depends on a number of external and internal factors: state policy in the field of education, demand for educational services, geographical location, size, form of ownership of the university, and others. This article examines existing approaches to classifying the strategies of organizations, analyzes the opportunities, conditions and limitations of their application to higher education organizations.