Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2023 number 3

The article discusses the criteria of efficiency used in the assessment of investment projects. The objects of interest are large-scale projects which have a significant influence on life of the country (not only economic), such as large railroad projects in the first place. The criteria of microeconomic level (typical of the methodology of the cost-benefit analysis) and macroeconomic level, when a project is analyzed in the context of economy of the country in general, are considered. It is shown that the principal problem of efficiency of large-scale projects both at micro- and macrolevel is fundamental uncertainty.

The article presents the results of a study of the life path of qualifications in the field of personnel management, both at the level of individual employees, and in a historical perspective from the moment the function of personnel management was allocated, to the present, when it was segmented into specific areas, and is already normatively fixed in various professional standards, regulating professional activities in the field of work with personnel, as well as for the future, through an assessment of trends that can influence the function, as well as the results of foresights conducted with experts. The main research methods were retrospective analysis, analysis of documents (professional standards), analysis of HeadHunter.ru data. The study showed that professional activity in the field of personnel management has undergone significant changes over the past 30 years, transformed from personnel work to work with personnel, with the allocation of 2 basic areas: personnel development and labor economics. At the same time, the normative directions for the development of the profession have not yet been fixed. The system of professional standards in use is insufficient or not fully used by employers. Considering the results of the analysis, recommendations were made for employers on the development of the direction in the organization, the data was used in monitoring the labor market in the “HR management” sector, conducted for the SEC on personnel management in 2022.

The context of unprecedented character of modern political and economic conditions requires the conduction of ongoing studies and renewal of the strategy and tactics of unshadowing, as well as the search of relevant methods and tools for carrying out this process. The analysis of several indicators demonstrated the absence of efficient policy of unshadowing national economy, which, along with other factors, has a negative influence on the rates of economic growth in Russia. The notion of “unshadowing of the economy” was defined in the course of the study, as well as the importance of the unshadowing process in the way of economic growth. A conclusion was drawn that shadow economy is the symbiosis of economic, legal, financial and institutional relations, which have various nature and occurrence prerequisites, goals and motives. Therefore, the degree of restriction of the rates of economic growth as a result of shadowing economy is determined by the level of deviation of behavior of economic entities from the existing legal norms, as well as law and rules of competitive environment. Therefore, the choice of tools and mechanisms of unshadowing is determined by the state and scales of shadow activity. The authors note that the significant scales of the shadow sector in Russia became a serious threat to the sustainable social and economic development. Following the study the factors shadowing economy were revealed and several scientific recommendations regarding the leading of the Russian economy out of the “shadow” were formulated. Certain priorities were defined, including legalization of financial flow and labor market. A conclusion was drawn that the countermeasures against the negative factors, analyzed in the study, should be complex, which will ensure containment of development of the shadow sector and create necessary conditions for sustainable economic growth of Russian economy.

The import substitution model is not new for our country, the first practices were carried out in Soviet times. Nowadays, there is a tendency to restrict export-import relations. Protective measures are being introduced that break down existing logistics chains, which increases the risks of entire industries in the Russian Federation by a multiple. Directly, the problem of import substitution has become very acute for the Russian Federation in the light of unprecedented sanctions pressure from Western countries, which has been observed since the beginning of 2022. However, many countries in one way or another faced the need to introduce import substitution policy tools. Therefore, in order to respond in a timely manner to the external challenges facing our country, it is necessary to analyze foreign experience in localization of production. This article is devoted to the consideration of import substitution practices of different countries in order to establish positive and negative mechanisms for the implementation of import substitution policy. The purpose of this study is to identify mechanisms that can ensure the effectiveness of industrial development programs.

The article characterizes the influence of human resources on the efficiency of the functioning of a higher educational institution in the conditions of competition in the market of educational services. The content of the personnel potential of the university is substantiated as a set of personal qualities and professional competencies that determine the effectiveness of the professional activity of a university teacher; the structure of the professional competence of a university teacher is considered from the positions of various authors and the author’s model of the competence approach to the development of the personnel potential of the university is presented.

The current state of social and economic processes in Russian restaurant business is the result of several crises of 2019-2022. In the last five years a combination of macroeconomic factors, influencing the development of economic instability in the external environment of Russian restaurant business, was formed, which in turn affected the change in strategic management in this field. The transformation of the strategic management of restaurant business takes place in several directions, one of which is the transition to the process model of management and the formation, in this regard, of new systems of assessment of strategies of management, based on the balance score card. The goal of the study is formation of the methods of assessment of strategic potential, which are adapted to the process model of management and make it possible to create a relevant base for making strategic managerial decisions. The methods of the study are: comparative analysis, statistical analysis, indicative analysis, SWOT analysis, method of ranking score of organization competitiveness. The result of the study is the methods of assessment of strategic potential of the organization of restaurant business, which are adapted to the process model of management and make it possible to create a relevant base for making strategic managerial decisions. The authors draw a conclusion that the system of indicators of efficiency of the strategy of development of the organization of restaurant business in the conditions of the transition to the process model of management should comply with the new requirements imposed by the external environment characterized by a high degree of uncertainty.

Currently, the development of the efficiency of bank lending is directly related to ensuring sustainable economic growth. A significant increase in the efficiency of the credit process is achieved through the mechanism of preliminary credit analysis - a set of control and settlement measures aimed at identifying and assessing the risks of increasing the volume of loans provided by a credit institution to borrowers. The key disadvantage of classical methods of assessing the financial condition of an enterprise is the static nature of models, which leads to a decrease in their predictive power due to the action of regional, industry, and market specifics. The article presents the results of a study of the most common modeling methods in the analysis of the borrower’s financial statements for the algorithm of their compilation and accuracy in relation to small and medium-sized businesses in the Novosibirsk region. The research methodology includes formal logical methods - analysis, synthesis, induction, as well as methods of mathematical statistics - correlation analysis, attributive distribution, classification. The object of the study is models for assessing the financial condition of the borrower. The subject of the study is assessment tools and methods for assessing the financial condition of an enterprise. The purpose of the study is to develop a universal system of indicators included in the borrower’s preliminary assessment model.

The article considers the peculiarities of process-based management for optimization of accounting business processes. Including: the approaches to the definition of the “business process” notion were generalized and this notion was clarified regarding “accounting business processes”. The paper gives general description of accounting business processes as a system with determination of key elements: entry and exit, owners and consumers of the business-process, resources and tools. The classification of accounting business processes with marking out the main groups (operational and supporting business processes, business processes of management and development) is done.

The paper characterizes the methodological features of recognition and assessment of unrecognized tax benefits from the position of the rules of American standards. The general principle of recording contingent liabilities arising from uncertainty in income tax in the accounting accounts is established. The affirmative and impairment approaches are clarified as they apply to accounting for the effect of tax positions on an entity’s financial position. It is determined that the key disadvantage of the affirmative approach is the lack of possibility to register the tax asset in the accounting in case the tax position recognition threshold is not reached. The peculiarities of deferred tax accounting for certain tax positions are specified. We argue the necessity of disclosure of information about unrecognized tax benefits in the notes to the financial statements. The following are highlighted as promising areas for future research: a comparative analysis of accounting for unrecognized tax benefits under U.S. and international standards; a rationale for the acceptability of the impairment approach; and characterization of the benefits of reconciliation with the tax authority for unrecognized tax positions.

The distribution of failed HDD and SSD drives from various manufacturers by operation time in one of the world’s largest cloud storage companies Backblaze data centers for a long period has been studied. As a result of the study, time ranges with the maximum share of failed drives were determined. It was found that along with the maxima corresponding to the declared drives technical characteristics, for almost all brands there is a large number of failures also in the initial operation period. A method of taking this circumstance into account when evaluating the data centers’ effectiveness is proposed.

Currently there are several methods of data storage, such as table and object, as JSON objects. National and foreign scientists conducted studies on the comparison of performance of relational database management systems and NoSQL database management system, but there were no studies that compared the performance in data insertion and storage using ordinary records and JSON objects within the relational database management system. An experiment was carried out in terms of the real examples of corporate use of the database management system; the results show the relevance of the use of JSON objects in storage of large volumes of data.

Public-private partnership, being one of the instruments of economic policy, actively used in the processes of creating and developing the infrastructure of Russian regions, has many forms. This circumstance predetermined the formulation of the purpose of the study, which is to develop a multi-criteria classification of PPPs in relation to regional economic policy. As a result of achieving this goal, the following results were obtained: the classification of PPP forms according to legal, organizational, managerial, functional and financial and economic criteria was carried out; the analysis of the practical application of PPP forms in Russian regions was carried out; measures were developed to ensure high rates of use of PPP forms in the implementation of regional economic policy.