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Scientific journal Vestnik NSUEM

2021 year, number 2

1.
STRUCTURE OF THE CORPORATE GROWTH PARADIGMS

M.V. Kudina, S.S. Kuzmin
Lomonosov Moscow State University, Moscow, Russian Federation
Keywords: corporate growth, mechanistic and organic organizations, paradigms, systems approach, alliances

Abstract >>
The paper justifies and describes the paradigms that organize hypotheses, theories and models of organizational growth into groups and determines the fundamental principles, avenues and methodology of organizational growth studies. The methodological framework includes Kuhns concept of paradigm with Lakatoss Methodology of Scientific Research Programmes that allows identifying the methodological core of growth paradigms. Theoretical generalizations underlying the research are presented as organizational growth concepts and combined into three paradigms on the basis of the theoretical and methodological principles of each paradigms and make up the core of each of them. Through this, the author justifies the causal paradigm that views an organization as a deterministic and mechanistic system focused on establishing development regularities that describe one-to-one causal relationships between the elements and subsystems of a company, and emphasizes two paradigms founded on the ideas about an organization as an organic system capable of developing itself and increasing its complexity. The first of the two paradigms is the growth outcome paradigm, the theories and models of which deal with organizational growth as a natural process, similar to growth and evolution of biological organisms (ontogenesis). At that, the primary research objective within this paradigm is to identify innovations typical of each new stage of a companys life cycle and to create favorable conditions for their introduction. The other paradigm is the process paradigm that asks how growth affects organizational structure and internal processes.
																								



2.
THE MYTHOLOGY OF THE "KEYNESIAN CRISIS" OR WHERE IS KEYNES CALLING RUSSIA?

V.Z. Balikoev
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: reinterpretation of the classics, "the crisis of Keynesianism", state regulation of the economy, state capitalism, the principle of historicism

Abstract >>
The article analyzes and criticizes a vicious practice of the economists who attribute the ideas to the eminent economists who didnt elaborate those ideas. The practice existed in the 19th and 20th centuries. It does exist today. It has done a huge damage to the development of economic theory and certain and specific economic sciences. Especially in the last century Keynesianism was at the receiving end since it clearly defined the watershed between the obsolete but die-hard «laissez-faire economic theory - «invisible hand of the market, free competition and government management of the economy. In this regard the economic theory constantly faces the question of certain «Keynesianism crisis, allegedly indicative of obsolescence of Keynesianism as economic theory. The article on the contrary proves that «Keynesianism crisis is far-fetched and of ideological nature. Keynesianism itself is relevant today, more than ever, especially in the conditions of Russia, where, according to invincible belief of the author, state-directed market economy named state capitalism is being formed slowly and surely.
																								



3.
PUBLIC-PRIVATE PARTNERSHIP AS A RECOURCE FOR THE TERRITORIAL INFRASTRUCTURE DEVELOPMENT

S.D. Nadezhdina1, N.I. Voronina2, L.M. Pyankova3
1Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
2Russian State University named after A.N. Kosygin, Novosibirsk, Russian Federation
3Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation
Keywords: public-private partnership, regional economy, socio-economic development

Abstract >>
The authors consider public-private partnership as one of the mechanisms allowing the transformation of the territorial infrastructure and analyze the problems and new solutions for its development. The article reveals the specific tasks and forms of public-private partnership and the main directions of its development. The article identifies the main factors that have a positive effect on the development of regional infrastructure in the format of public-private partnership and the principles of the emergence of such partnership. The study of the foreign practice of the alliance of business and the government made it possible to formulate problems that hinder the development of public-private partnership in our country. This development could facilitate the adoption of a set of measures to ensure the interests of the state and society, as well as the interests of entrepreneurs as subjects of public-private partnership. The authors used general scientific cognition methods and generalization techniques in the process of the research. The results of the research can be used as recommendations for the development of the regional economy in the framework of public-private partnership projects.
																								



4.
THE LAST RUSSIAN BALANCE SCIENTIST OF THE 20TH CENTURY

M.L. Pyatov
Saint Petersburg State University, Saint Petersburg, Russian Federation
Keywords: accounting, analysis, balance studies, balance, science, theory, information, development, knowledge, finance, management

Abstract >>
The main stages of creative career of professor of Saint Petersburg State University Valery Viktorovich Kovalev (1948-2020), who restored the national school of accounting study which treated the balance sheet as a financial model of the company, are shown. The paper characterizes the specifics of the Soviet school of analysis of economic activities of enterprises formed by the start of Perestroika in the USSR. The scope of the methodological tasks placed before accountant theorists by new business environment in the conditions of the development of post-Soviet economy in Russia is shown. The paper reveals the methodological basis of the methods, suggested by V.V. Kovalev, of analysis of accounting reporting of legally independent business entity in the conditions of market economy, as synthesis of the developments of national accountants of the early 20th century and conceptual framework of English-American school of corporate finance of the late 20th century. The relation of the content of the works by Kovalev to the provisions made by A.P. Rudanovsky (1863-1931) is characterized. The paper presents the influence of several personal qualities of professor Kovalev as a researcher on the development of his ideas ranging from the set of indicators of dynamic analysis of accounting reporting to a new national school of financial management which united the concepts of the Continental European and English-American accounting traditions for the first time. The paper characterizes educational activities of V.V. Kovalev in the 1990s and reveals the content of his works regarding the history of financial science. The success of Kovalev as a propagandist of accounting as science is explained.
																								



5.
ECONOMIC AND LEGAL ANALYSIS OF DIGITAL CURRENCY ISSUE

N.V. Gorodnova
Ural Federal University named after the first President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation
Keywords: electronic money, electronic wallets, digital money, Internet banking, cryptocurrency, digital financial assets

Abstract >>
The process of digitalization of the economy is accelerated by the development of the legislative framework. The author of the article analyzes the short stories of regulatory legal acts regulating the emission and circulation of digital financial assets and digital money in the Russian Federation, identifies various types of digital money and determines their specificity, as well as analyzes the accumulated law enforcement practice of digital currency circulation. It is concluded that digital money has not only a commodity, but also a credit, legal and informational nature.
																								



6.
ANALYSIS OF PETROCHEMICAL COMPANIES ACCORDING TO ACCOUNTING STATEMENTS ON THE EXAMPLE OF PJSC "SIBUR HOLDIN"

D.V. Lysenko1, L. Akgun2
1Lomonosov Moscow State University, Moscow, Russian Federation
2Igdir University, Igdir, Turkey
Keywords: accounting, petrochemical enterprises, efficiency, revenue, costs

Abstract >>
To survive in modern market conditions, as well as to participate in the ever-increasing competitive struggle, companies need to conduct their activities more effectively, which means that they constantly need to make a variety of decisions, which in turn entails the need to constantly give a real assessment of the effectiveness of the decisions and projects being implemented, competently conduct economic analysis, find reserves for this activity. This is where the relevance of the development of the basic methodological principles of economic analysis in the conditions of risk and uncertainty in an industry based on scientific basis taking into account the specific characteristics of the sector in question. The subject of this study is a set of both theoretical and practical aspects of analyzing the activities of petrochemical companies under conditions of risk and uncertainty, while the object of the study is Russian and foreign petrochemical and gas processing companies operating in the current conditions of the industry development. The purpose of this study is to formulate a methodology for analyzing the main indicators of the activities of petrochemical and gas processing companies and making decisions under conditions of risk and uncertainty. The development of methodological principles is supposed to be carried out on the basis of the classical scientific and methodological base, taking into account the industry specific features of the activities of petrochemical and gas processing companies. In this paper, a study of modern methods of analyzing the effectiveness of activities is carried out, and the novelty of this work consists in combining the classical theory of economic analysis with the practical methods used today by petrochemical and gas producing companies in the process of their financial and economic activities.
																								



7.
JUSTIFICATION OF THE PLANNED FINANCING IN THE AREA OF HIGHER PROFESSIONAL EDUCATION

S.G. Strebkov
Novosibirsk State University of Architecture and Civil Engineering, Novosibirsk, Russian Federation
Keywords: substantiation of income and expenditure, the budget of higher education institutions

Abstract >>
Planning of receipts and payments is an important element in the work of a higher education institution. The documentary basis of the research is based on domestic methods and documents for justifying planned revenues and expenditures, which are typical for the socialist economic system, the market economy of estimated and normative per capita financing. Separate indicators of General and financial and economic characteristics of financing justifications are systematized in the form of tables. The assessment of changes by group is used to determine the direction of development of the financing justification.
																								



8.
EXCHANGE RATE OF THE RUBLE: STATUS, TRENDS

Yu.S. Moroz
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: exchange rate, factors influencing the exchange rate, inflation

Abstract >>
The purpose is to determine the state of the ruble exchange rate, to identify the main factors affecting changes in the Russian ruble exchange rate in modern conditions. The opinions of domestic authors on the factors affecting the ruble exchange rate (balance of payments, inflation, oil price, coronavirus pandemic, unemployment) are considered. Among the most significant factors affecting the ruble exchange rate is the price of oil. The article studies the dynamics of the impact on the national currency rate of oil prices. Conclusions are made.
																								



9.
ASSESSMENT OF THE SECTORAL STRUCTURE OF WOMENS ENTREPRENEURSHIP IN MODERN NATIONAL ECONOMIES

Yu.S. Pinkovetskaya
Ulyanovsk State University, Ulyanovsk, Russian Federation
Keywords: entrepreneurship, women entrepreneurs, types of economic activities, countries, global monitoring

Abstract >>
The aim of the study is to assess the levels of specialization of aspiring women entrepreneurs in various types of economic activities in modern countries. The study was based on data from a survey of women entrepreneurs in the Global Entrepreneurship Monitoring Process for 59 countries in 2018. Economic and mathematical models describing the specialization of entrepreneurs in five main groups of activities have been developed. The distribution of their values of indicators by country is considered. The countries with the maximum and minimum values of indicators are defined. A comparative analysis of indicators for Russia and foreign countries is presented.
																								



10.
DEVELOPMENT PROBLEMS OF INDUSTRIAL AND HUMAN RESOURCES NORTH CAUCASIAN FEDERAL DISTRICT

E.V. Erokhina1,2, A.I. Gretchenko1,3
1Plekhanov Russian University of Economics, Moscow, Russian Federation
2Bauman Moscow State Technical University, Kaluga, Russian Federation
3Financial University under the Government of the Russian Federation, Moscow, Russian Federation
Keywords: industry, personnel, North Caucasian Federal District, social and economic development

Abstract >>
The article deals with the problems, current state and dynamics of the main indicators of the development of industrial and human resources potential of the North Caucasus Federal District. After analyzing the reasons for the decline in a number of indicators and the reasons that hinder the dynamic development of the macroregion, the authors note that the North Caucasus Federal District is currently the most unfavorable in terms of production and consumption. The macroregion, due to the Caucasian conflicts, remains unattractive for private investors. The main advantage of the North Caucasus Federal District: the best indicators of natural population growth in the country. According to forecasts, even if there is a migration outflow, the population in the district in 2030 will exceed the figures of 2010.
																								



11.
INNOVATIVE CAPACITY AND INNOVATIVE ACTIVITY OF REGIONAL SYSTEMS OF THE SOUTHERN STATES OF THE USA

V.N. Minat
Ryazan State Agrotechnological University named after P.A. Kostychev, Ryazan, Russian Federation
Keywords: innovation activity, national innovation system of the USA, regional innovation system (RIS), states of the South of the USA, innovation potential of the territory, innovation activity of RIS, «southern innovation index», integral indicator of the level of innovation potential, spatial differentiation

Abstract >>
The subject of the research is spatially non-uniform innovative activity, carried out at the regional level (meso level) within the macroregion of the South of the USA, analyzed and assessed on the basis of the qualitative measures (indicators and integrated index) of the level of innovative capacity and innovative activity of the regional innovative systems which gained development and statistical accounting of the results of the stated activity within specific states. The identified combinations, high correlation dependence and interconnection of indicators of innovative potential and innovative activity of regional innovation systems of the states of the South of the USA, made it possible to substantiate a number of trends in the development of these systems, to assess the peculiarities of spatial integration and, at the same time, the different-level differentiation of these systems, reflecting heterogeneity and unevenness. development of innovation activity on the «center-peripheral type. The final typology of regional innovation systems of the states of the South of the USA, based on the logarithmically normal distribution of the indices of innovation activity and the integral indicator of the level of innovative potential of the average values for the period 2015-2019, results in a qualitative spatial diversity of these systems, determined by the joint influence of both economic phenomena on the deepening heterogeneity and differentiation of the latter.
																								



12.
ON INNOVATIVE ACTIVITY IN PHARMACEUTICAL INDUSTRY

M.I. Berkovich, A.Yu. Volin
Kostroma State University, Kostroma, Russian Federation
Keywords: pharmaceutical industry, innovations, innovative activity of enterprises, original drugs, generics, clinical trials of drug products

Abstract >>
The article provides with different approaches to the assessment of pharmaceutical manufacturers innovation activity. The peculiarities of pharmaceutical industry product that can be characterized as innovative are taken into consideration. Special attention has been given to the pharmaceutical industry peculiarities originating from differentiation of original drug products and generics in the structure of pharmaceutical industry production. Based on these findings the classification of Russian pharmaceutical manufacturers in accordance with their innovation activity extent evaluated by their activity in clinical trials conducting was developed. The classification is based upon k-means clustering algorithm with 5 clusters specified. The small amount of manufacturers involved in clinical trials conducting and some optimistic insights about the original products share were concluded hereafter.
																								



13.
PROSPECTS FOR DEVELOPMENT OF THE EURASIAN ECONOMIC UNION AT THE MODERN STAGE OF INTEGRATION

D.V. Skrylnikov1,2
1Siberian Transport University, Novosibirsk, Russian Federation
2Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: EAEU, integration, participating countries, prospects, investments, dynamics

Abstract >>
This article analyzes the current state of affairs of the Eurasian Economic Union. The EAEU is viewed as a form of integration determined by time and conditions, aimed at strengthening the regional development of the participating countries. The relevance of the article is due to the fact that in the modern world, regional integration of neighbors in economic, political and other aspects is necessary to maintain a high level of competitiveness in the international arena. The article examines the developing and already formed supranational institutions of the union. The article also examines the economic aspect that is the dynamics of changes in GDP and the growth rate of investments in fixed assets of the EAEU member states. Here are given assessments in the field of changes in these indicators. In the context of the prospects for the development of the EAEU, several options and types of regional integration were proposed. Or rather, the prospects for the development of the EAEU were outlined through strengthening the existing form of integration and through expanding integration by involving other countries of the Eurasian space in this process. The conclusion made through the analysis obtained in assessing the dynamics of economic indicators confirmed the need to deepen the further integration of the EAEU. In the process of analyzing, the following research methods were used: systems approach, structured approach, integration approach, normative approach.
																								



14.
ASSESSMENT OF OPPORTUNITIES FOR THE INTRODUCTION AND DEVELOPMENT OF UNMANNED VEHICLES IN MODERN SOCIO-ECONOMIC CONDITIONS

E.B. Lerman1, S.A. Teslova2, S.V. Sukhareva2
1Siberian Transport University, Novosibirsk, Russian Federation
2Siberian State Automobile and Highway University, Omsk, Russian Federation
Keywords: information network, Internet of things, road transport, unmanned (self-driving) vehicle, urban environment

Abstract >>
The possibility and expediency of introducing modern technologies in transport in the urban environment are considered. The prerequisites and conditions for the development of unmanned vehicles are studied. Statistical data are analyzed to assess the economic conditions of road transport operation. A sociological survey was carried out that reveals the attitude of the population to the introduction and development of intelligent technologies in transport, as well as the factors that influence them. Based on the results of the survey, proposals were modeled to overcome the factors and risks that hinder the development of unmanned vehicles.
																								



15.
PROBLEMS OF PRODUCTION DEVELOPMENT OF AGRICULTURAL PRODUCTS IN THE REGION

A.A. Niyazbayeva
Zhubanov Aktobe Regional University, Aktobe, Kazakhstan
Keywords: agricultural sector, crisis, gross output, productivity, investment

Abstract >>
Agriculture in Kazakhstan can be described as the main resource, but it is far from being fully used. One of the priorities of agro-industrial complex of the Republic is the development of processing of agricultural products. This is confirmed by the implementation of the objectives of the State program on the development of agro-industrial complex of the Republic of Kazakhstan for 2017-2021. The article gives a picture of the development of agricultural production in Kazakhstan, explores the current state and problems of the agricultural sector of the republic in the context of the financial crisis, including in the Aktobe region.
																								



16.
INNOVATIONS OF INFORMATIZATION SYSTEMS OF ECONOMIC ENTITIES

O.I. Zhityaeva
Samara National Research University named after academician S.P. Korolev, Samara, Russian Federation
Keywords: ICT, informatization, digitalization, innovation, innovation activity, ICS, information, security

Abstract >>
The process of introducing innovations into the activities of various economic structures with the use of information and communication technologies is considered. The characteristic features of the term «innovation are studied on the basis of the analysis of different authors approaches. The main functions and components of subsystems of innovative activity are revealed. The main problems of introducing innovations in information and communication systems associated with the low level of state support and the weak development of already known technologies are highlighted. The main directions of development and improvement of information and communication technologies in Russia are presented.
																								



17.
CONCEPT OF TECHNO-DIGITAL SECURITY: SOCIAL CONTEXT OF ITS FORMATION AND THEORETICAL-METHODOLOGICAL FOUNDATIONS

M.V. Kostolomova, S.G. Karepova, A.N. Pinchuk
Federal Center of Theoretical and Applied Sociology of the Russian Academy of Sciences, Moscow, Russian Federation
Keywords: security, techno-digital security, social reality, national security, digital risks, digitalization, technologization

Abstract >>
The article is devoted to the formation of the concept of techno-digital security. The need for methodological justification of this concept is due to the discourse of modern social reality, experiencing a qualitative transition to a new, digital stage in the development of human civilization. This work justifies the feasibility of including techno-digital security in the National Security Strategy of the Russian Federation. The authors presented practical recommendations for ensuring techno-digital security at the initial stage of its implementation with the aim of further developing an appropriate long-term strategy.
																								



18.
SELF-EMPLOYMENT IN THE VILLAGE: SOCIAL ASPECTS

N.M. Volovskaya, L.K. Plyusnina, A.V. Inozemtseva
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: active labor policy, activity, self-employment, unoccupied population, unemployment

Abstract >>
The article analyzes the results of five studies carried out in the Novosibirsk region for the purpose of research of the possibilities of the switch to self-employment of unoccupied population that apply to employment service regarding provision of employment. The paper studies the dynamics of the main social indicators favoring the choice of self-employment and varying under the influence of this choice: hope and trust in the state regarding provision of employment status, periodicity in loss of work, recession of income level and capability of providing oneself and family; influence of the reference groups on the choice of self-employment (their success); assessment of labor as social value; social feeling of unoccupied people and family support. Several trends were revealed: faith in the state as the guarantor of full employment provision weakened significantly; civil activity regarding securing self-sufficiency increased; the share of the people who lost work for the first time is reducing and the number of unemployed who lost work two or more times is increasing; the number of the people who have to save on the most needed and who are not in difficulties for money is decreasing; the number of the people who feel pity for unemployed people regarding their unemployment is decreasing and the number of indifferent people is increasing; family support grows. A conclusion was drawn regarding the possibility of employment of unemployed people via the development of self-employment, necessity of provision of assistance and support to them on the part of the state; it will allow people to overcome a welfare mentality and discover their own business development strategy.
																								



19.
SCIENTIFIC AND APPLIED APPROACH TO THE DEFINITION OF TAX MANAGEMENT

A.A. Aksentiev, O.M. Ermolenko
Kuban State University, Krasnodar, Russian Federation
Keywords: tax management, financial management, tax risks, tax planning, stages of tax management, tax accounting

Abstract >>
The article considers essential specifics of the «tax management category at the modern stage of its development in Russia. A retrospective approach explaining the nature of definition of the presented term is suggested. The conducted research makes it possible to draw a conclusion that today tax management is being transformed into a separate field of knowledge, substantially detached from financial management. The paper presents the authorial interpretation of tax management specifying its functional orientation.