A modern approach to assessing the performance of institutions of control and accounts

2020 ◽  
Vol 26 (2) ◽  
pp. 285-298
Author(s):  
K.A. Timoshenko
Keyword(s):  
Swot Analysis ◽  
Assessment Model ◽  
Financial Control ◽  
Preventive Control ◽  
Modern Approach ◽  
Advantages And Disadvantages ◽  
Efficiency Assessment ◽  
Ex Post ◽  
Planning Technique ◽  
The Russian Federation

Subject. This article analyzes the modern models for assessing the effectiveness of State external financial control bodies, highlighting their advantages and disadvantages. Objectives. The article aims to conduct a comprehensive study on assessment of the effectiveness of the bodies of control and accounts of the Russian Federation and create a new model that helps draw complete and reliable conclusions about the effectiveness of the control activities. Methods. For the study, I used the methods of logical, comparative, statistical analyses, and a strategic planning technique, or SWOT analysis. Results. The article offers an original efficiency assessment model that provides a comprehensive analysis of each of the areas of activity of the control and accounts bodies in both preventive and ex-post control. Conclusions. Modern approaches do not allow for an analysis of the effectiveness of preventive control. They need to get updated. It is necessary to introduce a unified methodology for assessing the effectiveness of control and accounts bodies, which will help not only identify and minimize shortcomings in the activities of previous periods, but also shape plans of control bodies' events for next years.

Prospects for Russia-NATO relations: The SWOT analysis

2018 ◽  
Vol 51 (2) ◽  
pp. 151-160
Author(s):  
Lukáš Holas
Keyword(s):  
International Relations ◽  
Russian Federation ◽  
Swot Analysis ◽  
Advantages And Disadvantages ◽  
Determining Factors ◽  
The World ◽  
Voting Procedures ◽  
The Russian Federation

Despite recent changes in international relations and lapse of time since the fall of the USSR, the issue of Russian membership in NATO has been an ongoing fact. Hence, the principle scope of the paper is SWOT analysis of potential Russian membership in NATO from the perspective of the Russian Federation. Through the introduction and evaluation of advantages and disadvantages of such membership in the light of latest geopolitical events in Eurasia suggested by academic and professional circles in NATO countries and Russia, we proceed with identification of fundamental strengths, weaknesses, opportunities and threats that Russia might face. Taking into account such determining factors as the size of its territory, shifting geopolitical conditions in the world, modern understanding of security and a potentially frozen dispute in Ukraine, we come to the conclusion that benefits potentially brought by Russian membership in NATO could be sustained while drawbacks could be eliminated by incorporation of NATO to OSCE and a change in voting procedures of the Alliance.

scholarly journals Taxation experiment on self-employed citizens: fundamental provisions and criteria for efficiency assessment

2021 ◽  
pp. 8-17
Author(s):  
Marina Vyacheslavovna Chudinovskikh
Keyword(s):  
Russian Federation ◽  
Tax Revenue ◽  
Advantages And Disadvantages ◽  
Tax Legislation ◽  
Self Employment ◽  
Efficiency Assessment ◽  
The Subject ◽  
The Russian Federation ◽  
Current Stage

The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.

Spoilers as a form of abuse of power

2021 ◽  
Vol 30 (1) ◽  
pp. 47-58
Author(s):  
Pavel Blokhin
Keyword(s):  
Legal Regulation ◽  
Public Authorities ◽  
Abuse Of Power ◽  
Advantages And Disadvantages ◽  
Theoretical Approaches ◽  
Ex Post ◽  
Public Hearings ◽  
The Russian Federation ◽  
The Right ◽  
Election Commission

In the article the author specifies some general theoretical approaches to the concept of abuse of power, which were outlined by him earlier in his article «Abuse of Rights and Abuse of Power: To the Formation of a Unified Doctrine» published in one of the issues of this journal. In the introduction, the author proposes the concept of spoilers as a form of abuse and defines it in a following way: a participation of representatives of public authorities in the distribution of limited resources, which has the sole purpose of hindering (blocking) the exercise by citizens of their right to free expression of opinion (Article 29) and the right to participate in the life of the state (Part 1 of Article 32) and which is therefore unacceptable within the meaning of Article 18 of the Constitution of the Russian Federation. The main part of the article discusses possible illustrations of spoilers in the following areas of legal relations: the organization of public assemblies (including in single specially designated places), participation in public hearings (in particular, on the adoption and amendment of land use rules), initiation of a federal referendum (namely, challenging the decision of the election commission to register a regional subgroup of the initiative group). Finally, in the last part of the work, the author briefly examines possible models of legal regulation of countering abuse of power, and also warns against uncritical (politicized) use of this category, since this, in turn, may be fraught with violations of citizens' rights. According to the author, among such models are ex ante mechanisms (amending the current legislation and construing the norm in a constitutionally biding manner) and ex post mechanisms (application of the principle of inadmissibility of abuse of power by a court of general jurisdiction when considering a specific dispute), each of which has its advantages and disadvantages.

SWOT-ANALYSIS OF OUTSOURCING OF ACCOUNTING SERVICES

2021 ◽  
Vol 296 (4) ◽  
pp. 95-99
Author(s):  
ILONA ADASIUK ◽  
◽  
OKSANA MARTYNIUK ◽  
Keyword(s):  
Strategic Management ◽  
Swot Analysis ◽  
External Environment ◽  
External Factors ◽  
Analysis Model ◽  
Advantages And Disadvantages ◽  
Business Goals ◽  
Potential Risks

The article based on SWOT-analysis of outsourcing of accounting services. Accounting services can be improved if you can work on your strengths, as well as correct the weaknesses of the company or area where you lose points. SWOT-analysis is considered as a tool of strategic management to determine the feasibility of using accounting outsourcing as a way to optimize the enterprise. SWOT consists mainly of two main parts: strengths and weaknesses, which will indicate the internal aspect, and threats and opportunities related to external factors for the company (but those that are present in the environment). In essence, we test the effectiveness of the accounting services provided by the contractors that your business provides against this background. With this analysis, the firm can understand the problems, ie where they lack work and why, because these are periods during the year when work becomes fragile. Why this happens is best analyzed because of it. A set of business goals are things that outsourcing companies need to invest because simple marketing is not enough. The analysis of advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis of potential risks and advantages of using perspectives of accounting outsourcing is emphasized. The internal and external environment was analyzed using an extended SWOT analysis model from the standpoint of strengths and weaknesses, opportunities and expected threats. Based on the results of the SWOT-analysis, a matrix has been formed that will allow predicting threats and potential opportunities at the stage of planning the use or refusal to use accounting outsourcing services.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

scholarly journals Aggregator of Demand Response for Renewable Integration and Customer Engagement: Strengths, Weaknesses, Opportunities, and Threats

Energies ◽  
2018 ◽  
Vol 11 (9) ◽  
pp. 2391 ◽  
Author(s):  
Kody Ponds ◽  
Ali Arefi ◽  
Ali Sayigh ◽  
Gerard Ledwich
Keyword(s):  
Demand Response ◽  
Electricity Market ◽  
Swot Analysis ◽  
Traditional Approach ◽  
Customer Engagement ◽  
Energy Integration ◽  
New Approach ◽  
Advantages And Disadvantages ◽  
Knowledge Based ◽  
Political Economic

The world is progressing towards a more advanced society where end-consumers have access to local renewable-based generation and advanced forms of information and technology. Hence, it is in a current state of transition between the traditional approach to power generation and distribution, where end-consumers of electricity have typically been inactive in their involvement with energy markets and a new approach that integrates their active participation. This new approach includes the use of distributed energy resources (DER) such as renewable-based generation and demand response (DR), which are being rapidly adopted by end-consumers where incentives are strong. This paper presents the role of the DR aggregator to effectively integrate DER technology as a new source of energy capacity into electricity networks using information communication technology and industry knowledge., Based on DR aggregators, this framework will efficiently facilitate renewable energy integration and customer engagement into the electricity market. To this aim, advantages and disadvantages of DR aggregators are discussed in this paper from political, economic, social, and technological (PEST) points of view. Based on this analysis, a strengths, weaknesses, opportunities, and threats (SWOT) analysis for a typical DR aggregator is presented.

scholarly journals Methodology for assessing the competitive positions of a higher education institution on the national market of educational services

2021 ◽  
pp. 11-21
Author(s):  
Lyudmila Borisovna Shabanova ◽  
Irina Gennadievna Morozova ◽  
Inna Aleksandrovna Timiryasova
Keyword(s):  
Russian Federation ◽  
Swot Analysis ◽  
Education Institution ◽  
Educational Services ◽  
Material Base ◽  
Academic Degree ◽  
Specific Discipline ◽  
Market Opportunities ◽  
The Russian Federation ◽  
The University

The fact that many Russian universities offer a wide, but often similar, range of educational services substantiates stiff competition between them, which aggravated in the conditions of protracted global COVID-19 pandemic due to the need for rapid implementation of the tools and methods of distance learning. The educational institutions compete for not only students, by their admission to each specific discipline. The goal is set to analyze the competitive positions and opportunities of the university on the market of educational services in the Russian Federation. The subject of this research is Kazan Innovative University named after V. G. Timiryasov. The research methodology leans on the general theoretical methods, as well as 7P and SWOT analysis. As a result, the author determines the merits and flaws of the university, market opportunities and threats; as well as offers the vectors for improving on the market of educational services. The acquired conclusions on the need to expand the material base, increase the academic degree holders rate, involvement in the grant mechanism, and integration into the real sector of economy are relevant for a great many universities in the Russian Federation.

scholarly journals Proposed Policy Frame for Development for Technology and Science Information System in Vietnam Maritime Field

2019 ◽  
Vol 35 (4) ◽  
Author(s):  
Vu Huy Thang
Keyword(s):  
Information System ◽  
Swot Analysis ◽  
Science And Technology ◽  
Policy Framework ◽  
Successful Implementation ◽  
Advantages And Disadvantages ◽  
The World ◽  
New Policies ◽  
Maritime Strategy ◽  
Science Information

The paper will study on the reality of the policies for development for technology and science information system in the world, the necessary discussion before the development of S&T. The author had in-depth assessment of the macroeconomic policy-oriented goals for the development of S&T information in the maritime sector and the development of Vietnamese science and technology information sources. A number of typical policies have been analyzed in the direction of practical application in the situation that Vietnam has been actively integrating with the world. Orientations for development of science and technology, maritime training and coaching to 2025 and a vision to 2030 with the case study of Vietnam Maritime University.  The article conducted researches, surveys, and interviews on the demand trend of S&T information use of information users and managers in the maritime field in the near future through the questionnaire system. From that, the paper proposed a policy framework to develop the S&T information system in Vietnam's maritime sector and analyze the advantages and disadvantages compared to the current policies. The author conducted a SWOT analysis to assess the strengths, weaknesses, opportunities and challenges of the Maritime Science and Technology Information System. Proposal to supplement new policies and complete amendments to existing ones and assess the possible impacts when applying policies in practice. The article confirms the important role of the proposed policies in the context and the practical situation contributing to the successful implementation of the national maritime strategy.

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