Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2019 number 4

The article considers the problematics of the reflection of time factor in the accounting methodology, making it possible to qualify and assess the facts of business life of companies in a certain way and form their financial reporting. The subject of time in accounting methods is discussed in the light of the provisions by G.H. Mead (1863-1931) and J.P. Sartre (1905-1980). The article also considers some provisions by Ya.V. Sokolov (1938-2010). The concerned example of the time factor influence on the accounting methods can be considered as one of the evidence that the accounting practices, formed by certain political, economic, social and other conditions, and controlled by a set of laws and regulations and/or professional standards, inherently can’t be the field of realization of some coherent and logically consistent theoretical construction.

This paper analyzes problems revealed by practice of implementation of large-scale projects (megaprojects). It discusses features of large-scale projects, namely, their impact on the whole economy and high uncertainty regarding conditions of their implementation, as well as possibilities of the standard approach to assessing social efficiency of investment projects to adequately take account of these features. Some ways to solve the problems under consideration are proposed.

The conditions of the formation of a knowledge society in the country and the creation of a digital environment in order to solve the problems of competitiveness are studied, the main accents of the program «Digital Economy of the Russian Federation 2017» are analyzed. It is established that the predominant importance for the development of the economy and the state is trust, as well as the receipt, preservation, production and dissemination of reliable information. It is substantiated that, without taking into account the starting conditions and development features of the regions of the Russian Federation, structural transformations and changes in the national economic complex of the country as a whole, and above all the educational subsystem, the development of regions is threatened with degradation. An analysis of the indicators of socio-economic development of a number of regions of the Central Federal District and the Russian Federation as a whole showed that the existing potential does not fully meet the modern requirements of the digital economy, and the Concept’s targets for 2020 have not yet been achieved.

The smart city concept implementation in Russia is necessary to improve the quality of life for citizens and requires a significant amount of investment. Private investment can be one of the drivers of infrastructure development based on digital technologies, and can be attracted on terms of public-private partnerships. Effective implementation of this mechanism depends on many factors. Assessing the factors can reveal the imperfections of current approaches and identify areas that require further development and should be taken into account when planning public-private partnerships. Modern approaches for assessing the factors influencing the public-private partnership effectiveness in the sphere of the smart city concept implementation are presented in the article. Basing on the study of tested on the example of Sverdlovsk Oblast in Russia. Recommendations for the development of public-private partnerships in the sphere of creating digital objects for the infrastructure of the region were proposed, basing on the results of the study.

The article presents and discusses the results of the study aimed at carrying out complex analysis of the dynamics of economy of European and Central Asian countries and identification of supra-country forms of economic development of Russia. The study is based on the system approach using the methods of statistical, cluster and nonparametric analysis. The relevance of the study was justified; the retrospective of international scientific and technological cooperation between European and Central Asian countries was considered. Stability regarding Austria and Belgium was revealed following the assessment of the dynamics of economic growth of European and Central Asian countries. Russia, with low density of the population, is close to the country group with sustainable growth by the rate of unemployment, and far behind by GDP per capita. Russia is in the cluster with Germany, the interest of the latter is focused on Armenia and Kazakhstan. Substantial risks of recession emerging in Germany could have a negative impact on the development of Russian economy. The dynamics of economic development of European and Central Asian countries is caused by the differences in the population density and number of various minerals. Taking stand between the excessive potential of European knowledge (technologies) and minerals of Central Asia, Russia can create a supra-country form of development capable of ensuring stably high economic growth rates without using own minerals. The conclusions and results of the study may be highly sought by state authorities in the process of selection and justification of the supra-country forms of development of Russian economy in the context of international cooperation with European and Central Asian countries.

The article analyses experience of foreign countries in import substitution policy in oil and gas industry as an important part of industrial development of national economies and effective use of natural resources on the example of such countries as Brazil, Norway and Great Britain. The considerable role of the state, its ministries and departments is underlined in forming and realization of import substitution policy and consists in the development of regulatory basis, introduction of requirements on localization of production, concessionary financing of enterprises from budget and off-budget sources, development of national standards of product quality, application of special custom regimes and decline in tax rates. Drawn a conclusion about efficiency of oil and gas clusters for the development of national production of goods and services. Identifying features of inside- and outside-based strategies of import substitution are educed and realized in Brazil and Norway. Taking into account all obtained results, the strategy of mixed-based import substitution is defined as the most acceptable to application in Russian oil and gas industry. Its essence consists in the necessity for industry enterprises to combine strategies of substituting for selective number of import products, that doesn`t have sufficient amount of analogues on the territory of the country, and strategy of creation of new modern import substitution productions that oriented on export where it`s economically reasonable.

In the twenty-first century, information wars have become so widespread that it makes no sense to hush up their role in shaping public opinion. Objectively, it is necessary to recognize that the contradictions within any society that arise for a variety of reasons can undermine stability, plunge the state into a zone of «high turbulence» with uncertain but clearly negative consequences. Statistics, providing specific digital information, allows you to generate, change, maintain, public opinion, to form a worldview and value orientations. In this regard, it is of great interest to analyze the place and role of statistics in conducting information campaigns aimed at achieving national interests of both individual countries and their unions.

The development of agriculture largely depends on the creation of favorable state economic conditions, including in the form of state support for rural producers. The paper analyzes the results of state support of farmers of the Orenburg region over the past three years. In the Orenburg region, there is a decrease in state support. The downward trend has caused negative performance of agricultural enterprises. State support for the livestock industry has decreased. The experience of previous years has shown the need for public investment in animal husbandry. Crop production in the region absorbs half of public funds. In our opinion, crop production of the Orenburg region copes for a long period without the participation of the state. Due to underfunding of livestock in the region, the third part of agricultural organizations in the region is unprofitable. In 2018, the index of agricultural production decreased by ten percentage points compared to 2017. Research in the work, the structure of public investment, is of scientific interest, and the conclusions drawn are of practical importance for the regulation and management of state support. This is important not only for agriculture in the Orenburg region, but also for agricultural production in other regions of the Russian Federation. The increase in state investments in crop production in the regions of the Russian Federation speaks about the imperfection of land relations. Most of the rural producers work on leased land. Public finances settle with landowners, most often at the helm of state power or criminals.

The relevance of the study has been determined by the acceleration of innovation growth, which encourages companies to use imitation strategies in response to disruptive technological changes. The study used the Cobb-Douglas production function to evaluate the effectiveness of the used production factors of Russian IT companies. A high-quality 3-cluster model of IT companies was built, as well as highly significant two-factor production functions of Cobb-Douglas, which made it possible to identify the contribution of the main factors (wage and fixed assets) to the production volume (revenue) for each cluster.

The relevance of the development of research on the parametrization of homeostasis as a special information structure of robust control introduced into economic systems to ensure robust stability of their activities is substantiated. The principles of designing homeostasis for managing complex open systems in a multisubjective environment filled with uncertainty are given. The experience of using homeostasis in economic theory is generalized. An approach to the design of adaptive homeostasis of an economic system that combines parameters-indicators of its activity and the state of a multisubject environment, the formation of systemic convergence is described. The composition of the indicator parameters of adaptive homeostasis is substantiated, a cognitive map is constructed.A new class of problems for ensuring robust stability of complex economic systems is derived, based on a combination of heuristic methods with numerical and simulation modeling.

The article considers the issue of estimating market value of the financial tools not publicly traded. The procedure for a priori estimation of market value of such financial tools is offered. The application of the procedure both with and without the use of agent-oriented modeling was considered. An application example was given for the shares of privately held company. The possibilities of application of the presented approach for handling the problem of financial management by the example of a higher educational institution were noted.

The role of financial system in the development of national economies has been widely discussed in Russian and foreign literature in recent years. The article covers the analysis of the influence of financial depth of economy on the level of its development. The theoretical provisions of macroeconomic theory describing relation between the level of development of financial sector and economic growth formed the methodological base of the study. The aim of the study is examination of the possible influence of one indicator of financial depth of economy of closed territorial formations inside the state of federative framework on the level of economic development of the relevant region. The analysis revealed the main trends in the «money supply/gross regional product» - «level of economic development of the region» frame; the suggestions about reasons of their emergence were expressed.

The article considers coaching and facilitation as tools for improvement of the group effectiveness in project team management. Content analysis of the «coaching» and «facilitation» definitions was presented. The aim of the study is revelation of the effectiveness of coaching in cooperation coordination and project team management. For that reason the author considers coaching as an effective tool for organization of team cooperation, making it possible to reveal and implement the potential of each member of the project and achieve synergetic effect for attaining objectives of the project. The article presents types of coaching, as well as advantages and disadvantages of coaching. Agile coaching was considered as the most effective tool for organization of team cooperation and project team management in implementing project activities on the basis of the flexible project management methodology. The article considers facilitation as the technology which improves team effectiveness, involvement and interest of the participants, as well as it unlocks their potential. Stages and methods of facilitation were presented. Advantages and disadvantages of facilitation were considered.

The steady increase in the size of compensation for damage caused by insolvency trustees while they performing professional duties is not only a result of stricting legislation, but may be a direct result of the decline in the professional level of by insolvency trustees. The author analyzes the possible reasons of this phenomenon, and proposes to put the analysis of liability measure applied to insolvency trustees as the basis for the system of training insolvency trustees. The author also points to the fact that the existing system of insolvency trustees training has not changed for more than 10 years, despite the fact that the insolvency (bankruptcy) legislation changes on average 5 times a year. The author points to the need for annual updating of the training program for insolvency trustees.

The article reflects the problems of solving theoretical and methodological issues of the statistical research of demographic security. In order to justify the system of statistical indicators of the demographic security, considered regional differences in the incidence of socially significant diseases: tuberculosis, HIV infections, malignant neoplasms, mental disorders, psychotic disorders associated with alcohol use and alcohol dependence syndrome, syphilis. Groups of subjects of the Russian Federation with the maximum and minimum values of indicators are allocated and shown on the map. The most socially prosperous regions in Russia are the Republic of Dagestan, the Chechen Republic, the Republic of Kalmykia, the Republic of Ingushetia and the Belgorod region, the Irkutsk region and the Chukotka Autonomous Okrug were the absolute Champions in terms of social disadvantage in 2018.

The problem of improving the living standards of the population of our country is one of the central ones. The direction and rate of economic growth at present and in the future largely depend on its solution. In this regard, the importance of studies of the main groups of indicators of living standards is increasing, among which housing conditions occupy a special place. The article analyzes indicators characterizing the living conditions of the population of the Novosibirsk region from the perspective of the qualitative characteristics of the housing stock. Particular attention is paid to the substantiation of trends in their changes, which are very contradictory. In connection with what they cannot be considered unambiguously as positive or negative. Such an analysis is useful in implementing the housing policy of the region.

The article examines the role and nature of the impact of the urbanization process and, in particular, the development of megacities in sustainable development of territories in the context of the aims set out by «Transforming our world: the 2030 Agenda for Sustainable Development» adopted by the member States of the UN on 25 September 2015. We highlighted both positive and negative aspects of the impact of large urban agglomerations on the achievement of prosperity in their regions and in the global community as a whole. The interregional comparison of the subjects of the Russian Federation with million-plus cities as regional centers was carried out in order to identify common features and patterns of territorial development.

In article describes main metodological principles of designing of information system for realization of support of decision-making by a management of managing subjects. Also in the article describers ordering of modern scientific representations about intellectual information technologies in a context of allocation of a subject field of their application.

The article examines current three-zone and two-zone rates applied within the mechanisms of retail electricity market; the rates were developed for the consumers with prominent night load. The obtained results of the calculation made it possible to state that the use of thermal accumulators on the basis of calculations of the rates with separate formation of the components of electricity cost makes it possible to achieve the effect which on average is 32 % lower than the level of three-zone rates and 18 % lower than the two-zone rates. The results lay emphasis on the effectiveness of use of thermal accumulators as tools of price-dependent electrical energy consumption management for residential users of Russia.

The article presents the key elements of individual parameters that determine the behavioral patterns of the youth in the field of healthcare. The author has selected theoretical and methodological backgrounds of sociological understanding of health protection behaviour of youths and defines the problems’ complex of young people’s behavioral strategies positivisation in the context of transformation of the healthcare institution in Russia today. The concept of health protection behaviour of youths is analyzed as dynamic interaction of different variables in a changing social context. Special attention is given to the analysis of behavioral and structural dimensions of health protection models. Currently, there is tendency of overcoming the cognitive one-sidedness of personality and situational approaches. In line with this trend, the health protection behaviour of youths is not regarded as the result of influence of the social situation or individual traits, social values, attitudes and cultural predispositions. The health protection behaviour is seen primarily as a result of young people’s interpretation of the social situation of health problems and «attributing» to it the values and meanings in a socio-cultural context of health care system. The author comes to the conclusion that the contradictory dynamics of the youth self-preserving behavior is observed. On the one hand, young people have basic skills and knowledge in the field of health protection, recognize the need and importance of healthy lifestyle; on the other hand, they realize predominantly passive practices of maintaining and promoting of health.

V.A. Yadov discussing the methods of documentary analysis noted that «the sociologist should show remarkable ingenuity in search of suitable documents, sometimes very unexpected». It was difficult to disagree with this, especially if it was an analysis of documents related to the activities of managing organizations and homeowners’ associations in order to study problems in the field of housing sociology. However, at the current stage of regional informatization and the development of housing and communal services in the Russian Federation, we can talk about increasing the transparency of the entire industry, which gave access to an unlimited circle of people to documents and information on managing condominiums, which at the moment can be the subject of empirical sociological research.

The growth of tariffs and prices in the Russian Federation is largely determined by the growth of electricity prices. Need to know why electricity is becoming more expensive. The article presents the analysis of the system of statistical methods used in the study of changes in the structure and elements of the cost of electricity production. Statistical tools are being discussed to identify and measure the factors behind the rise in electricity prices, and to conduct a detailed causal analysis. Special emphasis is placed on statistical technologies used in the study of changes in individual elements and the cost structure as a whole. Special emphasis is placed on statistical technologies used in predicting changes in individual elements and the cost structure as a whole. The main goal of such a forecast is to develop a strategy for the behavior of the economic entity and formulate of its activity plan.

The institutionalization of public and private interests forms the framework for the functioning of economic systems and intersystem interactions. The indicated interactions are considered in the paradigm «subject - polysubjective environment». The main mechanisms coordinating economic adaptation interactions are hierarchies and market organizations. The existing theoretical ideas about the economic organization of environments on the basis of an institutional approach to resolving the existing contradiction between public and private encounter a number of problems associated with the insufficient study of issues of group and intergroup interaction in a polysubjective environment and the assessment of the corresponding economic effect. The article considers the development of the concept of robust management based on the universal laws of evolutionary development of economic organizations. Studies are aimed at revealing other forms of economic organization and the evolutionary nature of interactions in the process of transitions from one economic organization to another. The proposed «polysubjects - polysubjective environment» paradigm takes into account and reflects the behavior of market participants in intersystem interaction and the emergence of intra- and intergroup reflexive processes, which fundamentally distinguishes it from the existing «subject - polysubjective environment» paradigm. Accordingly, problems related to the inaccessibility of confidential information related to the activities of groups, where analysis must be carried out on the basis of publicly available information, require resolution. The necessity of developing a methodological approach to the analysis of group and intergroup interaction in a polysubjective environment and the corresponding methodological tools is substantiated. The evolutionary nature of interactions in the context of a «polysubjects - polysubjective environment» is determined by a model aimed at the analytical study of the relationships of a polysubject and a polysubjective environment, based on ideas about robust stability, in the form of specific mathematical dependencies and relationships that are subject to additional analytical research. Within the framework of the model approach, conclusions are expected to be consistent with the empirical facts of the functioning of economic subject - polysubjects in conjunction with a polysubjective environment.

The situation in the residential real estate market in Canada, namely, the formation of demand for housing in the face of rising prices is analyzed in this article. The key factors of demand formation are identified, such as prices, incomes and assets of households, the ratio of incomes of groups of people with different levels of education, household preferences by type of housing, immigration flows. Based on a theoretical analysis and analysis of statistical data over a long period of time, current trends in the formation of demand in the Canadian residential real estate market are identified. A conclusion on an objective basis for price increases in the residential real estate market is substantiated.