Modernization of the State Internal Financial Audit System of the Russian Federation

Auditor ◽  
2020 ◽  
Vol 6 (11) ◽  
pp. 31-38
Author(s):  
Larisa Pavlova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Point Of View ◽  
Internal Auditor ◽  
Audit System ◽  
Regulatory Authorities ◽  
Financial Audit ◽  
The Russian Federation

Th e article examines the ongoing changes in the fi eld of internal fi nancial audit in Russia, carried out in four vectors: regulatory; personnel; empowering the internal auditor with de facto independence and improving automated systems. Th e assessment of the quality of the internal fi nancial audit system in the Russian Federation was carried out according to the data of regulatory authorities and from the point of view of the heads of fi nancial services of budgetary institutions. Measures are proposed to improve the state internal fi nancial audit.

THE VALUE OF LOVE IN THE SYSTEM OF FORMATION OF THE PROFESSIONAL MATURITY OF THE EDUCATOR

2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva
Keyword(s):  
Russian Federation ◽  
The State ◽  
Educational Process ◽  
Wide Range ◽  
The Family ◽  
The Russian Federation ◽  
The Government ◽  
The Individual ◽  
The Right

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].

scholarly journals Study of actual nutrition in modern student youth

2020 ◽  
Vol 99 (3) ◽  
pp. 291-297
Author(s):  
Елена Юрьевна Горбаткова
Keyword(s):  
Russian Federation ◽  
State Policy ◽  
Nutritional Composition ◽  
The State ◽  
Fields Of Study ◽  
Healthy Nutrition ◽  
Republic Of Bashkortostan ◽  
The Russian Federation ◽  
The Republic

One of the most important factors affecting the health of modern youth is nutrition. Taking into account the timeliness of this problem, a research aimed at improving the quality of nutrition for students of higher education institutions of various fields of study (Ufa, the Republic of Bashkortostan) was executed. A software directed at studying the nutritional composition of the diet of students was developed, registered and tested. The development and implementation of the program were carried out taking into account regional features of nutrition of the population of the Republic of Bashkortostan. The food ration of university students of various fields of study was also evaluated according to food groups. The insufficiency of the daily ration based on a number of indics was revealed (according to nutritional composition and food products. The nutritional status of students according to the level of insufficiency of daily intake of nutrients in order to identify the degree of risk of abnormalities in the state of health development was evaluated also. According to the document of the Government of the Russian Federation “Fundamentals of the state policy of the Russian Federation in the field of healthy nutrition of the population for the period until 2020”, implementation the development of a set of measures aimed at reducing the prevalence of diseases associated with nutrition is one of the main directions of the state policy in the field of healthy nutrition. In this regard, a conceptual medical-pedagogical model aimed at forming a system of values in relation to healthy lifestyle among students was developed. Currently, there was executed an evaluation of the effectiveness of this model in the educational process of the M. Akmulla Bashkir State Pedagogical University. There was also been studied content of macro- and microelements in the venous blood of the students based on the changes in the quality of nutrition. There was also conducted analysis of hygienic conditions of students’ educational environment of leading universities in Ufa (the Republic of Bashkortostan).

scholarly journals INDEPENDENT ASSESSMENT OF THE QUALITY OF SERVICES AS A TOOL FOR ANALYSIS OF ACHIEVING THE NATIONAL DEVELOPMENT GOALS

2021 ◽  
Vol 3 (44) ◽  
pp. 99-114
Author(s):  
S.A. Petrova ◽  
◽  
G.N. Grigor’yants ◽  
I.A. Yasinskaya ◽  
Yu.A. Aleksentseva ◽  
...  
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Public Organizations ◽  
The State ◽  
Social Sphere ◽  
The Social ◽  
Socio Economic Development ◽  
The Russian Federation ◽  
Independent Assessment

The relevance of an independent assessment of the quality of the conditions for the delivery of services (IAQ) as a tool for assessing the state of the social sphere is determined by the ability to use it to identify the expectations of a modern consumer, his needs, to detail shortcomings in the delivery of services and develop measures to eliminate them. Independent assessment acts as a form of public control, contributing to the development of civil society, allowing to eliminate problems and improve the system of providing services in the social sphere. The aim of the study is to consider the potential of using IAQ in solving problems of public administration. The research methods used in the work serve as a significant empirical base based on the results of monitoring studies of the implementation of IAQ in the regions of the Russian Federation based on surveys of government representatives and citizens who receive services, as well as on the basis of information provided on the official website for posting information about state (municipal) institutions bus.gov.ru, and have a formal and logical component in terms of conducting a comparative analysis of regulatory sources, using analytical methods of functional and statistical analysis. The choice of research tools was determined by the presence in the current database of the functioning of the IAQ from the moment of its creation in 2013 to the present. The analysis of the results of an independent quality assessment made it possible to identify key shortcomings in the social sphere, the structure of problems that are most often found in the regions and their relationship with the main directions of socio-economic development of the constituent entities of the Russian Federation. According to the results of the study, the hypothesis was confirmed that the incorporation of an independent assessment into the system of executive authorities, which allows to quickly obtain objective data on the state of the social sphere, makes it possible to put its results into practice aiming to analyze the achievement of national goals and ensuring the socio-economic development of Russia. The use of the results of the IAQ to increase the validity and efficiency of management decisions to improve the activities of public organizations for officials of state authorities of the constituent entities of the Russian Federation and representatives of public organizations responsible for their development, allows for a comprehensive impact on improving the quality of life of the population.

ECOLOGICAL AND ECONOMIC INDICATORS OF SUSTAINABLE DEVELOPMENT OF REGIONS IN THE CONTEXT OF ENSURING THE QUALITY OF POPULATION LIFE

2021 ◽  
Vol 27 (2) ◽  
pp. 114-122
Author(s):  
I. Zinovieva ◽  
◽  
N. Azarova ◽  
A. Nebesnaya ◽  
◽  
...  
Keyword(s):  
Quality Of Life ◽  
Sustainable Development ◽  
Economic Development ◽  
Russian Federation ◽  
Regional Economy ◽  
The State ◽  
Economic Indicators ◽  
The Sustainable Development ◽  
The Russian Federation

Ecological and economic indicators are a kind of indicator of the economic state of the regions, the ongoing processes, trends in the regional economy, the quality of life of population and characterize the sustainable development of the regions. These indicators should take into account the regional power structures that make management decisions for regional development. Often, these indicators are formed in isolation from each other, and the analysis of statistical reports does not allow the data to be formed up-to-date. The study identifies the reasons associated with the problems of sustainable development of the region’s economy, and notes the connection of these problems with the quality of life of the population. It is noted that ensuring a high level of economic development in the regions is often at the expense of the state and quality of the environment. It is noted that Russia is following the path of international trends in the development of the regional economy – compliance with the Sustainable Development Goals (SDGs). This is due to the support of the global strategy of economic development within the framework of the “green economy”. The article examines the components of the environmental quality indicators of the Russian regions, and also establishes a correlation between them and the criteria for evaluating the effectiveness of the work of the heads of regions and regional executive authorities, which ultimately reflects the level of development of the region as a whole. In the work, using the National Environmental Rating for 2020 of the subjects of the Russian Federation, leaders and outsiders among the regions of the Russian Federation are identified by the level of their environmental condition. According to the results of the ecological and economic assessment, the authors ranked the complex indicator of the state of environmental indicators in the regions, which include a list of six indicators: the level of emissions of harmful substances, the discharge of polluted wastewater, production and consumption waste, water consumption, energy consumption, and environmental protection costs. The researchers analyzed the positions of the Voronezh Region in terms of the quality of life in the region and finding a position in the environmental rating of the subjects of the Russian Federation. The authors propose a grouping of regions by the value of a complex indicator, study the indicators of the ecological state of the regions, and correlate between sustainable development and the quality of life of the population of the regions

scholarly journals Interaction between business and government as a threat to the economic security of the state

2018 ◽  
Vol 170 ◽  
pp. 01031 ◽  
Author(s):  
Marina Vlasova ◽  
Olga Stepchenkova ◽  
Irina Lobanova ◽  
Anastasiia Smirnova
Keyword(s):  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
Point Of View ◽  
State Apparatus ◽  
The Russian Federation ◽  
Further Development

The article considers the costs of interaction between the state and business as a threat to the development of the economy of the Russian Federation from the point of view of economic security ensuring. The authors identified significant obstacles both from the business side and from the state apparatus, which pose a threat to economic security. The study is of interest for the further development of the system for the economic security ensuring of the Russian Federation.

scholarly journals Modernization of academic mobility in the period of digitalization of education

2019 ◽  
Vol 69 ◽  
pp. 00072
Author(s):  
Vladimir Sulimin ◽  
Vladislav Shvedov ◽  
Maya Lvova
Keyword(s):  
Labor Market ◽  
Russian Federation ◽  
The State ◽  
Quality Of Education ◽  
Academic Mobility ◽  
Global Challenges ◽  
Organizational Mechanism ◽  
The Russian Federation ◽  
The Impact

The issue of academic mobility is one of the most important global challenges during the digitalization of education. In particular, it is important to identify methods and tools that meet international requirements. The issue of increasing the effectiveness of the organizational mechanism of academic mobility is acute in the law “On Education in the Russian Federation.” The main goal is to increase academic mobility and efficiency of mobility in the labor market. The article analyzes the state of development of academic mobility, defines the essence of this period, identifies the types and objectives of academic mobility. The author considers the weaknesses of the documents regulating the problem of a substantiates the necessity and expediency of the development of academic mobility in terms of the impact on the country's economy, and in terms of improving the quality of education.

scholarly journals Parliamentary control in the spheres of spirituality and culture: security aspec

2021 ◽  
pp. 9-20
Author(s):  
I. KORZH
Keyword(s):  
National Security ◽  
Russian Federation ◽  
State Power ◽  
The State ◽  
Social Changes ◽  
Urgent Task ◽  
The Russian Federation ◽  
The Stability ◽  
Further Development

This article examines the issue of the effectiveness and quality of the implementation of parliamentary control in the spheres of spirituality and culture, as an aspect of ensuring national security in the modern conditions of the hybrid aggression of the Russian Federation against Ukraine. It is noted that parliamentary control in Ukraine is extremely insufficient and rather contradictory, which does not yet allow to talk about the stability of parliamentary control as such, about its proper scientific understanding and legal consolidation in modern conditions, especially in the context of the hybrid aggression of the Russian Federation against Ukraine. It was stated that social changes caused by globalization processes affect the state of ensuring national security in such spheres as culture and spirituality. Currently, this issue has not been studied enough, and therefore needs further development. It was noted that in the field of culture, certain positive changes in the implementation of state (parliamentary) control have been achieved in recent years. However, in the sphere of spirituality (spiritual culture) and in the related religious sphere, as a result of the ideological sabotage and special informational operations carried out by the Russian Federation, a spiritual crisis has actually been generated in Ukraine, the resolution of which is an urgent task of the state power. Parliamentary control in these areas, which should be carried out through the prism of national security, is virtually absent. A number of proposals have been worked out, which are advisable to be introduced into the process of exercising parliamentary control over the aforementioned spheres.

scholarly journals State regulation of the quality of life of the population of the Russian Federation

2020 ◽  
Vol 19 (1) ◽  
pp. 28-40
Author(s):  
I. Andreeva
Keyword(s):  
Quality Of Life ◽  
Russian Federation ◽  
Environmental Issues ◽  
Well Being ◽  
State Regulation ◽  
The State ◽  
Strategic Development ◽  
The Russian Federation ◽  
State Programs

The article deals with issues concerning the state regulation quality of life population in the Russian Federation through such state programs as "the new quality of life, "the innovative development and modernization of the economy, "the effective state", "the balanced regional development", "the national security" based on strategic federal documents and strategic development forecasts aimed at improving the level of well-being and the Russian citizens’ quality of life. The rating analyses the quality of life in different regions of Russia. Regions showing advanced socio-economic development and steadily occupying high positions in the rating are identified as well as crisis regions that close rating. The article describes the regions of the Russian Federation which increased their positions in the rating during the period under review due to the effective measures of state programmes holding on their territory. It analyses the reasons for the stable decline of positions for a number of regions in the rating. The environmental issues in the analysis of the effectiveness of public policies to regulate the quality of life are concerned. The environmental rating of the regions is analyzed according to the research compiled by specialists of the All-Russian public organization Green Patrol. The article sums up the main shortcomings of the quality of life state regulation. The guidelines of the state policy of the Russian Federation in the field of quality of life regulation are defined.

scholarly journals Organization of Internal Financial Audit in Local Self-Government Authorities and the Role of Municipal Control and Accounts Authorities in Raising Its Efficiency

Financial law ◽  
2020 ◽  
Vol 11 ◽  
pp. 7-13
Author(s):  
Svetlana M. Mironova ◽  
◽  
Aleksandr I. Mordvintsev ◽  
Sergey G. Skvortsov ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Audit System ◽  
System A ◽  
Financial Audit ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Municipal Level

From January 1, 2020, amendments were made to the Budget Code of the Russian Federation on the conduct of an internal financial audit, as well as the powers of control and accounting bodies to prepare proposals for improving internal financial audit were clarified. At the municipal level, not all chief administrators of budgetary funds have properly organized the system of internal financial audit according to the new rules. In particular, this is due to the fact that all federal standards of the Ministry of Finance of the Russian Federation have not yet been adopted, on the basis of which an internal financial audit should be conducted. In this situation, the control and accounting body of the municipality can become the link of interdepartmental interaction, which, by virtue of the powers assigned to it, proposes measures to improve the organization of the internal financial audit system. A number of proposals have been made for organizing such work by the control and accounting bodies.

scholarly journals ТЕОРЕТИЧНІ АСПЕКТИ ФІНАНСОВИХ РЕСУРСІВ ПОЗАБЮДЖЕТНИХ ФОНДІВ

2020 ◽  
pp. 43-48
Author(s):  
Дмитро Васильович Колечков
Keyword(s):  
Russian Federation ◽  
Social Protection ◽  
Financial System ◽  
The State ◽  
Point Of View ◽  
Financial Resources ◽  
Public Finances ◽  
Historical Method ◽  
The Russian Federation ◽  
The Government

Formulation of the problem. Issues of environmental management, infrastructure of regional and municipal scale, development of trade and services, use of real estate, introduction of special forms of education, culture and health care can be implemented with the help of financial resources of the region. The work is devoted to theoretical aspects of financial resources of state extrabudgetary funds of the Russian Federation. The purpose of the article is to determine the importance and place of state extrabudgetary funds in the financial system, the main directions of optimization of state financial resources, their development in spatial aspect from the point of view of the functioning of territorial budgetary systems and federal extrabudgetary funds in the regions of the country. The object of the study is the financial resources of the state extrabudgetary funds of the Russian Federation. Methods used in the study. The methodological basis of the study is the system of scientific methods used in the complex to achieve the goal and solve the set tasks. The dialectical method had made it possible to justify causal relations in the operation of State budgetary systems. The historical method is applied in the study of historical experience of financing the social sphere. Popular scientific, systemic and logical methods have also been used to obtain research findings. The empirical basis was international conventions, legislative acts of the Russian Federation, reference literature. Statement of the main material. Public finances in the regions should be considered not only with regard to the budgetary sphere, but also the activities of state social extra -budgetary funds, their importance in education and spending of public finances. The functioning of State budgetary funds is based on the rele- vant legal acts of State authorities, where their activities are regulated, sources of education are established and rules for the use of financial resources are drawn up. One of the main priorities of the Government 's activities is the pension, social and medical sectors, which need significant expenditures. The systemic independence of the above-mentioned funds, their removal from the budgetary sphere, will ensure the smooth implementation of these expenditures. Research conclusions. The analysis of theoretical aspects of financial resources makes it possible to conclude that regardless of the interpretation of the concept of "financial system," state extrabudgetary funds are an independent link of the current financial system of Russia. The diversity of forms and sources of financing for social development and social protection programmes has determined the increased responsibility of the State in regulating these processes, the improvement of which should mean the implementation of a set of measures.

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