Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2019 number 1

The article considers the issues of dynamics of economic behavior of the parties to social relations related to changes in the technological (instrumental) environment of our existence, typical for the beginning of the 21st century - digitalization, internet technologies, development of the search algorithms, social media. Possible changes in self-identification of the participant of economic activity in his interaction with the information field formed by the internet technologies are being revealed. a new understanding of the dilettante phenomenon and his role in modern social and economic relations is offered. the subject is considered in the light of the K. Popper’s [three worlds] concept, provisions of the M. McLuhan’s instrumental evolution theory, a. giddens’ postmodernity theory and T. Friedman’s ‘flat world’ ideas.

In the article main problems that appear during formation and performing of long-term Russian economics development program are defined, and strategic management is essential. It is suggested to use per capita gross domestic product as a measure of realization of the program. It is shown that gross domestic product can also be the main goal. Furthermore comparative evaluation of general goal achievement is performed where a leading position is given to the researches and projects that influence practically all kinds of economic activity of a big social-economic system.

The financial independence of local government is the most important condition for its effective functioning. in russia the most of socially significant expenditures is concentrated at the level of local budgets. the purpose of the study is to analyze the main directions of the formation and directions of the use of local budgets in the russian federation. the executed complex of calculations on materials of municipal formations of the russian federation has allowed to reveal features of formation of revenues and expenditures of local budgets. the results of the research can be used to study the possibilities of improving the budget policy in the direction of equalization and stimulation of municipalities to strengthen their own revenue base. in addition, the analysis made it possible to character- ize the budgetary situation at the municipal level from the point of view of the sufficiency of the financial resources for exercising its own and transferred powers.

The article discusses the research methodology issues in certain, special and applied economic subjects. The analysis of scientific and educational literature is carried out in parallel in terms of four subjects - financial management, banking, analysis of economic activity and accounting. It is noted that specialists involved in these fields of knowledge pay little attention to the research methodology issues - resulting in an adverse effect on the efficiency of teaching the stated subjects.

The article deals with the problem of effective and socially responsible investment of projects for the comprehensive modernization and reconstruction of worn-out housing and communal services to improve the quality of housing services using the example of water supply and water consumption systems. An assessment has been made of the current practice of reforming housing and communal services with the attraction of private investment in the context of the formation of concession agreements. The tendency is to transform the monopoly of the state into a private-state monopoly with ensuring the economic efficiency of the concessionaire and, as a result, with insufficient observance of public interests. The population is the main customer and consumer of public services, the actual investor of projects of concession agreements, officially deprived of this status. An alternative investment option is proposed based on the formation of a social public (municipal) business partnership mechanism involving open joint participation of state and municipal authorities, business entities and the population in investing in projects of comprehensive modernization of public utility infrastructure with public interest priority.

The level of provision of the municipalities consolidated budgets was studied on example of Tomsk Region. A variance analysis of economic development indicators grouped by the level of provision of own revenues has been carried out. It is revealed a high differentiation of municipalities characterized by a decrease in the studied indicators along with a decrease the level of provision of own revenues. It is identified the need for the Russian Federation subjects to build relations municipalities included their composition based on their differentiation in terms of financial and economic capacity, as well as with the introduction of incentive mechanisms.

A summary of the methods of revelation of the signs of deliberate business bankruptcy was presented. A hypothesis was put forward and proved that the existing methods of revelation of the signs of deliberate business bankruptcy don’t make it possible to establish or make statistical assessment of the signs of deliberate business bankruptcy. Informational constraints of the implementation of the methods of revelation of the signs of deliberate bankruptcy related to volume, coordination and content of the communicated information are given.

The article focuses on the issues of statistical research of the innovation potential of the Russian Federation regions. A comparative analysis of approaches to the definition of «innovative potential» is presented. A critical analysis of the existing methodological approaches to the study of the innovative potential of the regions of the Russian Federation has been carried out. The author suggests a methodical approach to determining the level of innovation potential by integral indicator and typology of the Russian Federation regions according to the level of innovation potential. A study of the level of innovation potential of the constituent entities of the Russian Federation for 2009-2017 and their typology has been conducted.

The article studies important trends of the development of the Russian financial market. A comparative analysis of the development of the Russian and US markets is presented. An analysis of the alternate ways of investment of funds with the purpose of preservation and increment was carried out. The main tools of investment promotion were studied. The department statistics data - Central bank of Russia and Moscow exchange were used as a data base of the research.

The forms of corporate reporting and user requirements to accounting data in modern economy are subject of the research. The concept of personalized reporting was introduced to identify and assess the existing trend of customization of the reporting format for a certain external user. The research resulted in proving the hypothesis of the existence of great interest of the users of accounting data and corporate reporting in the access to detailed information about facts of business life in real-time mode.

The switch of noncredit financial companies including insurers to the industrial accounting standards and unified chart of accounts can be called one of the most important events in the reform of business processes in recent history of the insurance market in Russia. Tax accounting should not be kept out of this event since the introduction of new industrial provisions leads to many questions relating to tax treatment. The article will consider the issues of profit taxation and give recommendation regarding elimination of the contradictions emerged following the introduction of the industrial standards.

With the increasing globalization of the world economy, competition in the market environment for machine-building enterprises is becoming increasingly aggressive. Analogues of Russian goods and services supplied to our country in the bulk of countries such as China and South Korea require domestic engineering enterprises non-standard approaches to ensure competitiveness. The conditions of the modern market environment require machine-building enterprises, the use of methods to reduce costs to gain new markets and the development of existing ones. Regardless of the type of market (global, local or regional), without the use of methods to reduce the cost of production to achieve positive results becomes almost impossible. The size of the cost price has a direct relationship with the size of the mark-up and sales volumes. When selling products, the company has to focus on the average market price level. At present, the price of products cannot be formed by the method of adding to the production cost, the required sales margin for it. At the same time, the method and methods to reduce the cost should be systematic at the machine-building enterprise. The article deals with the issue of reducing the cost of production in one of the areas of machine-building enterprises, is to reduce the cost during the design and technological preparation of production. Also, work on reducing the cost of production can be carried out in other areas of the enterprise: changes in the number of personnel; optimization of logistics flows; reduction of energy costs; restructuring of the enterprise; reduction of marriage; placement of available funds. Design and technological proposals to reduce the cost of products, based on two principles - is to improve existing product designs and processes and the development of fundamentally new design and technological solutions. The paper presents the developed by the author method of management of submission, consideration and implementation of such proposals in the machine-building enterprise. The relevance of this study is to increase the profitability of production, taking into account the work of machine-building enterprises in an aggressive market environment, as well as the desire for innovation and flexibility. The purpose of the study: to develop a method of submission, consideration and implementation of design and technological proposals to reduce the cost of the machine-building enterprise, taking into account the work of the enterprise in an aggressive market environment. Researches and approbation of a technique were carried out at the leading machine-building enterprises of the city of St. Petersburg. The article is of interest to specialists in the field of management of design and technological preparation of production, machine-building enterprise, the economy of the enterprise and has a scientific applied value in the field of Economics and management.

The article examines the objective processes of changing the content of banking activities in the era of widespread use of digital technologies in all areas of institutional structures of society. The essence of new types of banking products based on the expanding boundaries of the use of various forms of artificial intelligence in business is disclosed, the characteristic features of payments in conventional currency and crypto currency are analyzed, the prospects for their spread in the near future are estimated, and the inevitability of significant changes in the mechanism of financial intermediaries functioning is substantiated. The conclusion is made about the transient nature of labor costs in the infrastructure of the credit system and the tendency to turn it into a product of virtual space.

This article considers key stages of the development of the financial monitoring system of the Russian Federation, including such questions as preconditions of its establishment, the establishment itself and the development of the national AML system. Moreover, the article covers topical risks and threats in the sphere of combating money laundering, terrorist financing and financing of proliferation of weapons of mass destruction. In addition, the article proposes basic directions and prospects of further development of the AML/CFT system on the basis of topical risks and threats.

The article is devoted to the analysis of the problems of the food industry development in Bulgaria in the last 30 years. The processes of economic globalization have facilitated the access of a number of countries to the international market. This allows countries with relatively limited domestic demand, such as Bulgaria, to develop production in sectors where they have natural potential and relative competitive advantages. The article explores the role of the food industry in the Bulgarian economy, the main trends of its development, as well as modern markets for food products.

The relevance of this article is due to the presence at the present stage of Russia’s socio-economic development of spatial deformations at the regional level. The article suggests measures to improve the applied diagnostic tools and monitoring of the level of socio-economic inequality and regional disparities in the development of Russian regions. A comprehensive integrated economic and mathematical tools for assessing and analyzing regional differentiation of socio-economic indicators based on applied statistical and econometric analysis is presented. The use of the proposed measures will identify bottlenecks and form informed management decisions aimed at developing tactical and strategic measures to level out territorial differences, will increase the level of sustainability, security of development and reduce socio-economic tensions.

Marketing research at the technological devices markets are carried out both by manufacturers and customers. At that, analysis of the technological devices features, their quality, efficiency and the declared selling price exploits descriptive methods based on human expertize and analogies. In this paper, we develop a formal solution model for the problem of a device and a supplier choice by analyzing the declared selling price. Our formalization is based on the methods of the choice theory and decision-making, and, in particular, on binary preferences relations between the seller and the buyer depending on the technical device features. Practical significance of the results consists in the fact that they allow to improve the decisions reliability by formal evaluation of potential price concessions of the seller.

The problems of rural communities and the possibilities of overcoming them are analyzed on the example of the Russian-Belarusian border area. One of the components of the intensification of socio-economic development of rural communities is to increase the activity and motivation of rural residents to work. In order to stimulate the socio-economic motivation of villagers, a three-tier model has been proposed, including the level of state, organizational, and personal influence on the behavior of the rural population. The article uses the results of sociological research of the author, as well as data from sociological centers of the Republic of Belarus.

The article studies and discusses the issue of absence of clear definition of the ‘monocity’ category in the normative legal base in the conditions of fairly commonness of monocities in the Russian Federation. Modern scientific approaches to the definition of ‘monocity’ are analyzed, its essential characteristics are considered. Synonymic categories used in Russia and abroad are presented. No generally accepted approaches to the definition were revealed, however the main elements of the definition were marked out. A universal interpretation of the concept of monoprofile municipal formation (monocity) was formed on the basis of the research; the main signs of monocity were marked out.

The article considers the issues of the normative legal documents regulating the design of the spatial and planning decisions in the field of tourism and recreation. The types and funcional criteria of various terriories were considered. Special attention is given to composition complementarity and aestheics of architectural and planning decisions at urbanized territories. When forming recreation formations and territories it is necessary to consider the requirements to formation of the accessible environment which creates an opportunity to travel and rest for disabled people. Special attenion is given to this aspect when creating not only new modern touristic and recreational complexes and routes but also brief and daily rest facilities.