Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2018 number 1

This paper studies integration of the Novosibirsk Oblast market for final goods with markets of all other Russian regions. It considers an aggregated market represented by a basket of basic foods (staples basket). The law of one price serves as the criterion of market integration. It is the base for constructing time series models of the regional costs of the staples basket over 2001-2015 relative to its cost in the Novosibirsk Oblast. Regional markets are divided into four groups: perfectly integrated with the Novosibirsk Oblast market, conditionally integrated with it, not integrated but tending towards integration, and neither integrated nor tending towards integration. Nonlinear time series models with asymptotically decaying trends describe the movement towards integration (price convergence).

The article is devoted to discussion of the possibility of periodization of development of practice of formation of consolidated reporting within the classification of the stages of development of Western civilization, suggested by A. Giddens. A hypothesis of the possibility of periodization of development of practice of accounting and consolidated reporting as activities on formation of information about economic facts and processes in the light of general periodization of development of world perception in Western culture, as well as an assumption that formation of such periodization could be a tool for apprehension of this practice in modern conditions, are made. Three stages of development of practice of presentation and use of accounting and reporting data are marked out - the time of «faith», «trust» and «dilettantism» . The suggested periodization is considered as the basis for characterization of the current state of the consolidated reported institute. It is shown on the basis of the studies by F. Hayek, M. McLuhan and N. Bolz how the development of information and communication technologies starts to treat compliance with information requests of dilettante as key characteristic of reporting data. The latter, when reflected in processes of deprofessionalisation of consolidated reporting, stimulates the practice of presentation of new nonfinancial consolidated reporting.

The term «sustainability of economic systems» still has no general interpretation and allows various treatments in economic literature. The author’s approach to understanding the sustainability of complex economic systems and related concepts is proposed in the article. Types, properties and factors of economic sustainability are considered. The assessment of economic sustainability of system is offered to be carried out on the basis of the theory of production functions and the theory of elasticity. Functions of elasticity model and estimate the mechanism of adaptation of an economic system in a broad sense. This approach can be used to improve programs and plans for the development of economic systems.

The article considers the problem of bureaucratism of the state and of the most important social and economic consequences of this occurrence. The essence of bureaucracy has been revealed, characteristic features of its functioning in Russia have been analyzed; the material base of bureaucracy and its dominating status in society have been substantiated. The conclusion about closing process of changing of the budget to service of the interests of bureaucracy has been made.

The classification of methods of state regulation of entrepreneurial activity is developed taking into account Russian and foreign experience. The comparative analysis of the state support of creative industries abroad is given. The estimation of efficiency of state regulation of entrepreneurial activity in the Republic of Korea is given. The presented principles and methods allow improving the system of state regulation and support of entrepreneurial activity.

The Diversity of climatic zones in the Russian Federation is an important resource to create a sustainable food market. Proposed statistical methodology of the partner search of the food market taking into account the asynchrony of the volatility of the climatic conditions in the geographic market of the subject. The study was conducted via asynchronous volatility dynamics of production of main types of food (grain, milk, meat), calculated per inhabitant of the region, including medical nutritional standards. Asynchronous volatility regions determined by our method improved RSCU (with synchronous fluctuations of productivity) with the inclusion of sustainability indicators of levels of time series and their trends. The choice of partners in the food market is based on the results dlouhodoby matrix. Optimization of trade agreements includes the solution of classical transport problems that participants of the food market is an important factor in trade in the Russian Federation. Practical application of the developed methodology allows retail chains to reduce costs and it is possible to reduce food prices with all the ensuing socio-economic consequences. The proposed methodology is practically important for international trade in the face of rising demand for food from Russia.

The work is devoted to a topical problem of today: the high mortality of the Russian population. Comparative characteristics of the Russian and global dynamics of mortality, in particular in the overall mortality rate in industrialized countries over the period from 1950 to 2015. The focus the author focuses on the consideration of the basic classes of causes of death: certain infectious and parasitic diseases, neoplasms, circulatory diseases, respiratory diseases, diseases of the digestive system, external causes of death. It identifies and describes characteristic regional features of the studied processes. In particular, the ratings of the most advantaged and the most disadvantaged regions of the Russian Federation on the coefficients of mortality by the main classes of causes of death for the year 2016. Considerable attention is paid to the aspect of preventable mortality. Describes the contribution of avoidable mortality to total mortality.

The article analyzes current approaches to detecting an implicit price collusion in the market. A group of factors is singled out, a simultaneous combination of which may indicate a possible price collusion: firstly, a significant share of the market under investigation belongs to companies that have a high degree of correlative dependence of financial and economic indicators, and secondly, the high degree of affiliation of market participants. The results of checking these regularities are presented on the example of the wholesale market of sugar in Russia, where the FAS confirm the existence of a price collusion. The analysis of meat industry of Novosibirsk and Tomsk region is conducted, the results of which allow estimating the probability of existence of price collusion.

There is increasing interest of economic entities management in effective and proper functioning of the internal control system under current conditions. As for autonomous institutions, complex study of theoretical and practical issues of organization of the internal control system is practically non-existent. The article examines the internal audit system of the autonomous institution in the field of culture of Novosibirsk: theoretical aspects of internal audit are examined, specifics of control in autonomous institutions are revealed; typical issues, accompanying internal audit process of the autonomous institution are defined; methodic component of internal control is considered.

This article presents a comparative analysis of International and Russian approaches to the definition of the term «financial inclusion». Currently, the problem of irrational use of financial services by the population of the Russian Federation has a high macroeconomic relevance, and to explain the factors that hinder its solution, it’s not enough to be guided only by the definition of financial accessibility. So, for the perspective solution of this problem within each indicator of financial inclusion, various indicators (coefficients) of the evaluation are considered that facilitate the conduct of objective socio-economic analysis.

Tax policy of the state is one of the most important elements of economic policy of the state. Tax policy of the state is inextricably connected with regional policy of the constituent entities of the Russian Federation. At present optimization of the current tax remissions system is one of the main strategic and tactical directions of the tax policy. Assessment of efficiency of tax remissions facilitates effective use of the current tax remissions, as well as provision of optimal selection of the objects for rendering aid in the form of tax remissions, for the purpose of increase in budget revenues of the region and development of regional economy in general.

The development of information technologies requires the development of an effective system of management of urban space. The authors on the basis of simulation modeling of sustainable development of the economy justified a new approach to evaluating the effectiveness of Smart projects, developed algorithms to assess the effectiveness of implementation projects with the use of nanotechnologies, adopted by innovative solutions. It is concluded that the authoring tools used to evaluate the effectiveness of management decisions in the framework of the implementation of the concept of «Smart City».

One of the main modern demographical trends is aging of population which influence the labor market and employment of the elderly. Many elderly persons work after retirement age and countries change of the retirement age. Retirement can be treated by the elderly not always positively and thus make a considerable impact on the health status. This theme is broadly discussed in foreign gerontological studies, but remains unaffected in Russian scientific literature. The aim of this study is the analysis and classification of the results of 80 empirical foreign researches, which study impact of retirement on health. The comparative analysis shows contradiction of results, the reason of which is the impact of exogenous and endogenous factors and variation of the applied methods. The most reliable results are presented by researches, based on both survey and administrative data; they enable to evaluate objectively the health status and factors of its variation.

In this paper, we present a review of the blockchain technology, which underlies the Bitcoin cryptocurrency. We also discuss some related research directions, which are of scientific and practical interest. Alternative algorithms for transactions confirmation are considered. Potentially, they may be more effective and less resource consuming. We also touch such important problem as a lack of actual decentralization and anonymity which are stated as the main Bitcoin benefits comparing with traditional money system. The arguments in favour of this position are as follows: the presence of large mining pools, the influential core developers, the alert mechanism and some other instruments which may be misused.

The article discusses formation of the single information space of housing and utilities when using devices of the Internet of things. Information systems of the enterprises, using devices of the Internet of things, will inevitably operate simultaneously with information systems of other enterprises with lower automation. A model of information space on the basis of Tibbo AggreGate platform is developed. Single information space, including the one formed with the use of the devices of the Internet of things, does not guarantee effective housing and utilities management.

Today modern higher education establishments, both Russian and foreign, choose the concept of entrepreneurial university as base development pathway. Implementation of the concept requires formation of positive image of higher educational institution. The author examines the notions of «image of higher educational institution», «entrepreneurial university» and reveals the notion of «image of entrepreneurial university». The paper presents a conceptual approach to formation of the image of entrepreneurial university, which accumulates its essential features, in particular, innovative approach to functioning of higher educational institution as profit oriented business, engaged in education and scientific research in the context of generation and spread of knowledge, with the activity of the university becoming more and more commercialized.

Such a phenomenon as a queue is a total character. It has multiple dimensions and complex typology and its appearance is almost unavoidable. Although turn often leads to inefficient use of personal and public time, formal and informal rules, special etiquette means institutionalized interaction of individuals (i.e. ordering). In modern conditions of consumer society and the new economy when trade deficit does not exist, the queue rather arise from the curiosity of people, their desire to join the social circle, be on an equal basis with others. Moreover, this phenomenon has proved to be a suitable complement to the Russian mentality, made the finding in the queue tool of socialization of individuals, an important part of the system of interpersonal communication.

The paper analyzes levels of anonymity and self-revelation of users of VKontakte social network. Results of the content analysis of 118 personal pages are presented to define how often certain categories of information in profile are concealed/revealed. The level of self-revelation is defined on the basis of these data, influence of age and gender on the level is also examined. The obtained data are compared with the results of foreign research of the similar social network Facebook.

In the global world, the aggravation of competitive rivalry in international markets, as well as in the marketplace of food products, is associated with the strengthening of the positions of individual developing Asian states that have the highest competitive advantages: the presence of cheap labor, cheap raw materials, and the lack of strict and demanding control standards. This article analyzes the activities of the food industry of developed countries and the experience of creating competitive advantages. The government mechanisms for ensuring the food security of countries such as France and Germany are examined, and basic methods and tools are examined.

As known, the globalization has seriously affected various areas of activity of the majority of the countries, in particular the financial globalization has acted as a catalyst of the world financial architecture modification, and resulted in the new forms and subjects of economic relations, transformation of directions and mechanisms of cash flow movements, and creation of fundamentally new institutional environment reflecting the influence of internationalization processes of national economies. The institutional paradigm based on the new institutional economic theory makes it possible to analyze the modern processes of economy transformation. Knowledge gained in a variety of related sciences also can be applied to the study employing this approach. Based on the methodological framework of contemporary institutionalism, the article examines the substance, principal aspects and specifics of the controversial problems of modern global finance system and its future development in world economic area. The survey’s results confirm the productivity of the proposed approach and the possibility of its application to outline ways to the solution to a number of general issues of the world economy. As founded, in the conditions of globalization, free capital flow and dynamic development of the capital market and new financial instruments thanks to advanced information technologies when together they form the really effecting space of virtual information objects and flows, the world economy faces with its new threatening features such as increasing volatility, its susceptibility to various manipulations and information asymmetry. That is why there is a strong idea de-scribed in the article to reassembly more controlled global financial system. Problems of the economic relations stabilizing regulation in the global finance area are systemic and complex, require a remedial attention on the part of government agencies and a painstaking daily work of international authorities. It should facilitate bringing the reconstructed global financial system and its institutions to a fundamentally different and whole new level which would be relevant to the present requirements of information society with data-based network economy.

The article offers a discussion of theoretical justification and implementation of the model of operating technology of financial accounting, which forms financial reporting automatically. Primary accounting data are at the input of such accounting, full featured financial reporting is at the output. Accountant doesn’t need to participate in the accounting process since there are no accounts or entries. Accounting funds are not placed into accounts, but in electronic registers, and the movement is provided by the program calculation module rather than by entries. Accounting automation is done on the principle of “entering primary accounting data and forgetting about it”.

In the conditions of the formation of the digital economy, as well as the stimulation of the development processes in this sphere, the key issues are those related to the measurement of this sphere. In this regard, in recent years, at the international and national levels, the modernization of tools for statistical observation of the use of digital technologies and the socio-economic aspects of digital transformation has begun. On state these issues are in the competence of statistical agencies (the Federal Service of State Statistics), based, inter alia, on departmental statistics. At the same time, there is a big problem related to the quality of providing this information. The work on the harmonization of federal statistical observation with international standards has not been implemented consistently. The peculiarities of the Russian practice of statistical accounting do not allow the correct conduct of international comparisons for a number of indicators. In this regard, the solution of issues related to the formation of an information base, methodological support for assessing the development of the digital economy is paramount. The article summarizes the experience of international organizations in the formation of an information base for the study of digital technologies; The problems of the Russian measurement practice are defined and recommendations for measuring this industry are suggested.