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Scientific journal “Vestnik NSUEM”

2022 year, number 3

1.
SOCIAL OPTIMALITY IN INTERREGIONAL TRADE MODELS

I. A. Bykadorov, Yu. N. Ismaiylova, M. V. Pudova, S. E. Khruschev
Siberian Institute of Management, Novosibirsk, Russian Federation
Keywords: interregional trade, transport costs of "iceberg types", social optimality, elasticity

Abstract >>
We study the model of interregional trade under monopolistic competition of producers. We obtain a local comparative statics of symmetric social optimality with respect to transport costs. Particular attention is paid to situations of free trade and autarky. For the case of two regions, counterintuitive results we obtain that (1) with low transport costs in one of the regions, public welfare can either increase or decrease; (2) when transport costs are high, trade liberalization worsens public welfare in one region and improves it in another.



2.
Tyumen, Russian Federation RESPONSIBLE INVESTING AS AN ECONOMIC INSTITUTE

D. V. Ovechkin
Tyumen State University, Tyumen, Russian Federation
Keywords: responsible investing, green finance, ESG rating, sustainable development

Abstract >>
Responsible investment is a trend in the development of the world economy. Russia’s lagging behind the trend can lead to negative effects on the economy. The article examines the formation of responsible investment as an economic institution. An institutional-evolutionary approach based on the principles of variability, selection and heredity of conditions, rules, norms and restrictions of economic activity is applied. It is shown that the institutionalization of responsible investment can be the result of not only external influence on economic agents, but also the result of their independent activity. In this regard, the regulator should pay attention to the problem of information asymmetry, which prevents the spread of responsible investment in the activities of economic agents and its subsequent institutionalization.



3.
DIGITAL TRANSFORMATION OF THE HOUSING AND COMMUNAL SERVICES OF THE REPUBLIC OF BASHKORTOSTAN

S. Z. Faronova
Bashkir State University, Ufa, Russian Federation
Keywords: digitalization, industry, directions of development, strategic task, digital, information platform

Abstract >>
The purpose of the article is to consider the directions of digital transformation of housing and communal services as one of the most problematic sectors of the economy. The main state programs and strategies aimed at the digital transformation of the industry are highlighted. Real examples are presented in the priority areas of digital transformation of housing and communal services. We considered possible obstacles to the introduction of digitalization and identified additional initiatives regarding the introduction of digital technologies on the example of the region of Russia - the Republic of Bashkortostan.



4.
DIRECTIONS FOR IMPROVING METHODOLOGICAL RECOMMENDATIONS FOR THE ELABORATION OF STRATEGIES FOR SOCIO-ECONOMIC DEVELOPMENT OF MUNICIPALITIES OF THE RUSSIAN FEDERATION

G. V. Zhdan1, T. V. Sumskaya1,2
1Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences, Novosibirsk, Russian Federation
2Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: improvement of methodological recommendations, strategy of socio-economic development of the municipality, scenario conditions, development forecast for the city of Berdsk, inertial development scenario, innovative development scenario

Abstract >>
The article analyzes the current methodological recommendations for the development of strategies for the socio-economic development of municipalities in the Russian Federation, and suggests ways to improve the methodological recommendations. The conditionality of the scenario conditions of development by the conducted strategic analysis of external and internal factors of development is shown. The relationship is reflected on the example of scenario conditions for the development of the municipality - the city of Berdsk, Novosibirsk Region. It is shown that the use of models for forecasting calculations ensures the balance of the forecast values of the main indicators of the development of the municipality. It is noted that the forecast of cost indicators is rarely correct due to the poor predictability of inflationary processes. Structural indicators are more stable. It is these indicators that should be recommended as the main ones for the strategies of socio-economic development of territories.



5.
EXCHANGE RATES IN SELECTED COUNTRIES IN 2020-2022

Yu. S. Moroz, A. I. Shmyreva
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: Chinese yuan, Turkish lira, exchange rate, foreign exchange market, China, Turkey

Abstract >>
The article discusses the state of the exchange rates of individual countries, in which certain changes have been outlined. The factors influencing changes in the exchange rate of the national currency of China, Turkey in 2020-2022 are determined. The analysis of the exchange rates of the Chinese yuan and the Turkish lira against the Russian ruble was carried out. Conclusions are drawn.



6.
ASSESSMENT AND ANALYSIS OF INVESTMENT PROJECTS IN THE AGROTECH FIELD

N. V. Telminova
Moscow University for Industry and Finance «Synergy», Moscow, Russian Federation
Keywords: investment projects, agrotech project, assessment of commercial and investment attractiveness of project, assessment of efficiency of project, net present value of projects, profitability index of project, value-based analysis

Abstract >>
Agrosector companies use investment projects on implementation and realization of technological innovative solutions - agrotech projects - to increase business competitiveness. Agrotech projects demonstrated high growth rates and higher demand in the venture capital market in 2019-2021. The aim of the study was the analysis of theoretical and practical aspects of assessment of competitiveness of the projects in the agrotech field and the development of the modified method of assessment of their competitiveness. The following tasks of the study were set on the basis of the target goal: identification of agrotech project, marking out the types of agrotech projects and venture funds interested in their assessment, as well as in the development of the modified method of assessment of their effectiveness. The review of the projects in the agrotech field was done; the types and funds of agrotech projects specialized in their realization were marked out. The agrotech market trends, which stipulated the necessity for adaptation of the methods of analysis and assessment regarding the mentioned objects, were shown. The definition of the agrotech project was formulated; the main types of agrotech projects were systemized with the analysis of their subtypes, and the technologies, serving as the main types of agrotech projects, were presented. The following levels of assessment of agrotech project potential were offered: innovativeness, commercial and investment attractiveness. The method of assessment of investment attractiveness of agrotech project, introduced in the article, was developed using modification of the assessment of economic efficiency of agrotech project. Generalized and two-phase models of calculation of the indicators of net present value and profitability index of agrotech projects were offered.



7.
CLASSIFICATION OF TYPES OF INTERNAL AUDIT: STATE AND DEVELOPMENT

S. A. Danilkova
Belarusian State Economic University, Minsk, Republic of Belarus
Keywords: internal audit, classification, types, classification group, comparison of types, content

Abstract >>
The object of theoretical understanding of the typology of internal audit is often experience in control and audit activities, which has both a positive and a negative aspect. Based on international practice, an analysis of various approaches to identifying types of internal audit was carried out, an assessment was made of the completeness of the content of its types, new classification features were introduced to identify the types of internal audit, taking into account objective and subjective factors, which contributes to the disclosure of the essence, meaning, role, functions and responsibility internal audit before society.



8.
VALUATION ALLOWANCE ON DEFERRED TAX ASSETS: PRACTICE OF REGISTRATION AND APPLICATION

A. A. Aksentiev
Kuban State University, Krasnodar, Russian Federation
Keywords: valuation allowance, earnings manipulation, accounting, deferred taxes, tax effects, accounting gaps

Abstract >>
The article analyzes international and Russian experience in the accounting of valuation allowances for deferred tax assets. The methodological aspects of the impairment procedure for deductible differences are specified, the criteria for assessing the adequacy of taxable income are summarized. The directions of the use of valuation allowance for the purposes of manipulating the financial result are disclosed. Primary and secondary distribution of tax effects, including in accordance with the concepts of their accounting, was characterized. Unresolved debatable problems of deferred tax accounting are characterized.



9.
AGE DYNAMICS OF THE TEACHING STAFF OF THE HIGHER SCHOOL: CURRENT TRENDS AND ASSESSMENT OF PROSPECTS

I. Yu. Ilina
Finance University under the Government of the Russian Federation, Moscow, Russian Federation
Keywords: an increase in age. An assessment of the risks and prospects for the development of the personnel potential of universities is given. personnel potential of universities, teaching staff, age dynamics, efficiency of professional activity, modernization of higher education

Abstract >>
The article is devoted to the analysis of the problems of age transformation of the teaching staff of universities during the modernization of the higher education system. The revealed trends in the transformation of the age structure of teachers indicate a gradual “aging” of the teaching staff, which cannot be assessed as an unambiguously negative process, since in a certain sense it determines the continuity between generations of teachers and provides the necessary level of quality of training of specialists. The analysis of the dynamics of the age structure of teachers differentiated by various professional qualification segments reflects a slight shift in the career trajectories of university teachers towards an increase in age. An assessment of the risks and prospects for the development of the personnel potential of universities is given.



10.
INTEGRATED LEAN MANUFACTURING AND QUALITY MANAGEMENT SYSTEMS AT RUSSIAN ENTERPRISES OF THE MILITARY-INDUSTRIAL COMPLEX

A. S. Baldina
Scientific Research Institute of Communication and Management Systems, Moscow, Russian Federation
Keywords: lean manufacturing, quality management, QMS, LMMS, business processes, military-industrial complex

Abstract >>
The article is devoted to the peculiarities and problems of the introduction and use of lean manufacturing and quality management technologies at Russian defense enterprises. The general concept of quality management systems (QMS) and lean manufacturing management systems (LMMS) is given, the domestic practice of implementing and applying these systems at defense industry enterprises is considered, the main tools of the systems are investigated, problems of implementation are identified, the specifics of personnel training in lean manufacturing and quality management technologies are considered, the issues of standardization and certification of these technologies are studied.



11.
TRADE AGREEMENTS OF THE EURASIAN ECONOMIC UNION: CURRENT STATE AND PROSPECTS

E. A. Pomerlyan
Moscow State University of Integrational Relations (MGIMO University), Moscow, Russian Federation
Keywords: EAEU, trade agreements, regional integration, EAEU development strategy

Abstract >>
The article discusses the main approaches of the Eurasian Economic Union (EAEU), a regional trade bloc created to support the sustainable economic growth of the countries of the region, towards establishing regional and interregional trade cooperation, including through conclusion of trade agreements. The article describes the network of existing EAEU’s trade agreements and formulates proposals for further development of trade relations. The article concludes that the Eurasian integration represents a necessary condition for further strengthening of interregional trade and economic ties of the EAEU.



12.
CREATING A PRODUCT FOR THE MARKET OF EDUCATIONAL SERVICES

Yu. A. Shcheglov1,2, I. A. Soboleva1
1Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
2Novosibirsk State University, Novosibirsk, Russian Federation
Keywords: training course, product vision, target market, training course consumer profile, consumer preferences, analogues

Abstract >>
The article deals with the creation of new products in the field of educational services. The focus is on the main issues that must be resolved before the decision to produce an educational product is made. The model of developing a market value is considered in detail, on the basis of which the tasks of prototyping a product, implementing a market sample and developing a marketing program to promote a product in the target market are solved. Mastering the competencies of building a value proposition for an educational product in the format of a training course or other educational resource opens the way to the correct solution of a large and complex task of organizing an educational business in various fields of knowledge.



13.
MARKET EQUILIBRIUM IN INTERREGIONAL TRADE MODELS UNDER MONOPOLISTIC COMPETITION

I. A. Bykadorov, Yu. N. Ismaiylova, M. V. Pudova
Siberian Institute of Management - branch of the Russian Presidential Academy of National Economy and Public Administration, Novosibirsk, Russian Federation
Keywords: interregional trade, transport costs of "iceberg types", market equilibrium, elasticity

Abstract >>
We study a homogeneous model of interregional trade under monopolistic competition of producers with additively separable utility and linear production costs. The mass of firms (“the length of the product line”) is determined endogenously, from conditions of free entry. We obtain the local comparative statics of the market equilibrium with respect to transport costs of “iceberg types”. Particular attention is paid to situations of free trade and autarky. We establish the following counter-intuitive result: under high transport costs, trade liberalization can decrease public welfare.



14.
NARRATIVES IN THE EDUCATIONAL PROCESS OF CRITICAL THINKING

N. P. Sukhanova
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: narrative, education, logic, critical thinking, definition of concepts, language

Abstract >>
In modern higher education, the number of educational programs aimed at improving the quality of thinking, reasoning abilities, and creativity is growing. The campus course «Logic and Critical Thinking» is aimed at improving the intellectual dispositions of students involved in the professional and personal sphere. Narrative in the educational process is considered as a didactic technique in teaching logic and critical thinking. The purpose of the article is to analyze the narrative as a supporting construct of the emerging discursive model, to study the possibility of the narrative as a role model in the process of forming their own mental practice of the project participants. The flexible narrative model used for interpretation is designed to awaken the deep curiosity of the student, the subjective need to solve logical problems and form the skill to think critically. The author studies the experience of narrative in the concept of an oral narrative of such a form of education as a seminar lesson. The trigger mechanism of students’ reflexive activity is a narrative text, the value of the narrative is shown in the recognition of qualitative questions, their clear formulation and the direction of their own research. It is concluded that an effective pedagogical narrative is content-variable and subject-oriented. Narrativization of the educational process is important not only for the development of critical thinking of students, but also for the teacher who reflects on the issues of building a more effective educational strategy.



15.
INFORMATION AND DIGITAL TRANSFORMATION OF HIGH-TECH INDUSTRIES AS A SOURCE OF INDUSTRIAL GROWTH IN THE UNITED STATES

V. N. Minat
Ryazan State Agrotechnological University named after P.A. Kostychev, Ryazan, Russian Federation
Keywords: high-tech sectors of the economy, high-tech types of economic activity, revenue of US companies, reindustrialization, information and digital transformation, source of industrial growth

Abstract >>
The relevance of the study is due to the global trends in the formation of a knowledge economy focused on the actively developing core of high-tech industries of industrial production, as well as knowledge-intensive and innovative-active sectors of the economy associated with their development in the context of changing technological and world economic structures. The sources of the strategic post-crisis spatio-temporal evolution of this core in the United States, which form a set of effects that positively affect economic growth, are cognizable by assessing the dynamic development of high-tech industries in the period 2011-2020, are the key areas of reindustrialization that have replaced the deindustrial-globalist paradigm of development. The purpose of the study is to identify and evaluate various sources of growth in high-tech economic activities that form the material basis for the reindustrialization of the United States (sources of industrial growth) and, associated with them, the territorial distribution of high-tech sectors of the American economy. The methodological tools used in this paper, based on the indicator of company revenue in its ten-year dynamics, made it possible to fully or partially confirm a number of research hypotheses put forward about the advantages of high-tech industries of the American economy in the structure of US economic growth over the past decade. The identified sources of growth, analyzed in the dynamics of the revenue of American high-tech companies and the territorial differentiation of the US geo-economic and geo-innovation space, to a certain extent, are reflected in the strategic measures implemented by the government and large businesses in the field of stimulating the development of relevant industries based on NBIC technologies and digital transformation.