scholarly journals Normative Production Accounting in the Digital Economy: Issues and Solutions

2018 ◽  
Vol 5 (3) ◽  
pp. 82-93 ◽  
Author(s):  
M. V. Polulekh
Keyword(s):  
Retrospective Analysis ◽  
Business Processes ◽  
Indirect Costs ◽  
Digital Economy ◽  
The State ◽  
National Standards ◽  
Empirical Methods ◽  
Current Context ◽  
Further Development

In the digital economy the task of real-time monitoring of the state of production chains creates an objective need to restore normative economy. Detailed study of normative production accounting becomes particularly relevant and significant. The aim of the study was to classify the issues of normative production accounting and to justify the ways of solving them for further standardization and regulation of analytical procedures. Empirical methods such as observation, comparison, induction and deduction were used in the study. The article reports the results of the retrospective analysis of the provisions and practices of the normative method as well as the state of the deployment of the production operations and chains in the current context. It was determined that the formula for the normative method requires modification while the algorithm for allocation of indirect costs requires justification and interpretation. The study concludes that theoretical and methodological provisions of the normative method should be developed regarding the business processes. The set of characteristics which determines competitiveness of business processes was argued as the accounting object. Basing on this it was proven that there is need for further development of national standards for statistics, metrology, accounting as well as for the use of a common classification of industries and typology of production.

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

Managing international investment cooperation in Russia at the stage of transition to the digital economy

2021 ◽  
Vol 19 (4) ◽  
pp. 73-81
Author(s):  
Elizaveta S. Yankovskaya
Keyword(s):  
Foreign Investment ◽  
State Policy ◽  
Process Management ◽  
International Investment ◽  
Digital Economy ◽  
The State ◽  
Point Of View ◽  
Investment Process

The article defines the features of the state policy of Russia in the field of international investment cooperation. The author's version of the classification of the government's powers to regulate relations in the field of attracting foreign investment is proposed. The article reveals the importance of the principle of unity and interrelation of the main vectors of state policy in the field of foreign investment in the country's economy, which is relevant from the point of view of practice and theory of investment process management

STATE SUPPORT OF ENTREPRENEURSHIP IN RUSSIA

2020 ◽  
Vol 10 (10) ◽  
pp. 2463-2479
Author(s):  
E.V. Burdenko ◽  
◽  
E.V. Bykasova ◽  
Keyword(s):  
Retrospective Analysis ◽  
High Performance ◽  
The State ◽  
Soviet Period ◽  
Economic Activities ◽  
State Support ◽  
Government Programs ◽  
Trade Center ◽  
Trade Route

The article provides a retrospective analysis of the development of entrepreneurship in Russia from the 9th century to 2020. 4 periods in the development of small and medium-sized businesses in Russia are highlighted and the characteristics of each of the periods are given. At the first stage, the development of entrepreneurship was facilitated by the formation of cities, which became a trade center. In the 9th century, the trade route "from the Varangians to the Greeks" was actively used. The study showed that the state has always had a strong influence on the development of entrepreneurship. The most difficult in the development of Russian entrepreneurship is the Soviet period, after which the revival of small and medium-sized enterprises began with the support of the state. Attention is paid to modern legislation governing the financial and economic activities of SMEs. A retrospective analysis of government programs to support SMEs from 1994 to 2020 was carried out. The program of state support, which has been in effect since 2016, "Strategy for the development of small and medium-sized businesses in the Russian Federation for the period up to 2030" is considered in more detail. In Russia, 95% of private enterprises are microbusiness. The SME Strategy 2030 proposes a classification of SMEs into 2 groups: mass SMEs and hightech ones. Attention is paid to target indicators of SME development for each of the groups until 2030. By 2030, the turnover of SMEs should increase by 240% compared to 2014, the share of SME exports in the total volume of Russian exports should increase to 12%, the number of high-performance jobs in small and mediumsized businesses should increase, etc.

scholarly journals Personnel management in the context of the development of the digital economy

2021 ◽  
Vol 7 (3) ◽  
pp. 71-83
Author(s):  
Alena M. Patrusova ◽  
Keyword(s):  
Human Resource Development ◽  
Personnel Management ◽  
Management System ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Digital Data ◽  
The World ◽  
Digital Skills ◽  
Personnel Management System

The problems of adaptation of the state, citizens, organizations to the realities of the digital economy of Russia and the world reveal a number of tasks that require study and search for solutions. The results of the digital economy, depending on its subject, can be different: for the state, it is the improvement of legislation and control over its implementation; for citizens – the availability, reliability of information, as well as the availability of goods and services of appropriate quality; for businesses – strengthening competitive advantages with the use of IT; for innovators promoting the ideas of the digital economy – the implementation of IT solutions in practice, etc. Process management implemented in organizations also requires rethinking in order to digitalize business processes and “embed” enterprises into the digital economic environment of the state and the world. The digitalization of the personnel management sphere requires a revision of the functions of the personnel management system in order to develop and apply new tools in the HR industry, which will make it possible to implement the digitalization of the personnel management system. In the context of the digitalization of society, digital skills and digital competencies have become in demand, the basis of which is information literacy: the ability to work effectively in search engines, knowledge of search operators, the skill to quickly find the necessary information in authoritative sources; the skill of collecting relevant data and conducting research based on large amounts of digital data. The presentation of the skills of a modern employee in the form of such categories as Hard-skills, Soft-skills, Digital-skills, Power-skills is the basis for the implementation of the competence-based approach at the stages of human resource development in an organization that implements the functions of personnel management in the context of the development of the digital economy.

scholarly journals Regulation of International Transportation: Modern Aspects

2019 ◽  
Vol 17 (2) ◽  
pp. 296-305
Author(s):  
O. N. Larin
Keyword(s):  
Economic Security ◽  
The State ◽  
International Standards ◽  
Multimodal Transportation ◽  
Current State ◽  
International Transport ◽  
State Of Affairs ◽  
Key Terms ◽  
Further Development

Platonov, O. I. Multimodal transportation of goods: the state of affairs today and the prospects for implementation. Kiev, 2018, 160 pThe reviewed monograph by O. I. Platonov «Multimodal transportation of goods: the state of affairs today and the prospects for implementation» explores the current state and prospects for further development of international transportation of goods using several modes of transport. The book presents the results of a comparative analysis of the provisions of many interstate, intergovernmental and industry agreements, international standards, regulations, strategies and other governing documents related to organization of multimodal transportation. The author paid special attention to ensuring economic security in multimodal supply chains for foreign trade goods. The appendix contains a brief glossary of key terms and definitions developed by the authorIn the context of the monograph review, a discussion was initiated on the approaches to classification of international transport according to various criteria.

The Concept of Lean Manufacturing as a Tool for Improving the Process of Education

2021 ◽  
Vol 27 (4) ◽  
pp. 232-247
Author(s):  
R. I. Kotov ◽  
K. V. Belysh
Keyword(s):  
General Education ◽  
Value Creation ◽  
Lean Manufacturing ◽  
Information Transfer ◽  
Business Processes ◽  
Educational Process ◽  
National Standards ◽  
Empirical Observation ◽  
Industrial Enterprises

Aim. The presented study aims to examine approaches to organizing the educational process in the system of general education in accordance with the basic principles of lean philosophy, better known in Russia as “lean manufacturing philosophy”, which has proven to be an effective tool for building business processes in industrial enterprises.Tasks. The authors determine the value created by applying the principles of lean education in the general education system, describing the value creation flow and its customer; examine the classification of losses in the value stream and identify losses in the educational process based on national standards for lean manufacturing and quality management systems; apply the described system to the educational process of Gorchakov MGIMO Lyceum.Methods. This study uses empirical (observation, measurement) and theoretical (abstraction, formalization, and modeling) research methods, as well as methods of grouping, comparative, structural, and functional analysis.Results. The study substantiates the authors’ hypothesis that the analysis of the educational process through the definition of value for the consumer/customer and the identification of different types of losses transforms the value creation flow into the “lean education” flow, which perfectly meets the needs of stakeholders. The maps of the current and future state of the value creation flow of the educational process of Gorchakov MGIMO Lyceum are modeled. A comparative classification of the types of losses in the manufacturing and educational processes is created. The results of testing the hypothesis in the educational process of the specified lyceum are presented.Conclusions. Application of lean philosophy (the concept of lean manufacturing) can improve various activities, including education. The study provides evidence for this by defining and constructing the value creation flow in accordance with the requests of all stakeholders in the educational process and also by identifying losses in the methods and processes of information transfer and further evaluation of the knowledge and skills of students.

scholarly journals Retrofit de la construcción mediante paneles prefabricados: una reseña del estado del arte = Building Retrofit through prefabricated panels: an overview on the state of the art.

2015 ◽  
Vol 1 (3) ◽  
pp. 41
Author(s):  
Elena Seghezzia ◽  
Gabriele Masera
Keyword(s):  
State Of The Art ◽  
The State ◽  
Existing Buildings ◽  
Public And Private ◽  
Horizon 2020 ◽  
Building Retrofit ◽  
Advantages And Disadvantages ◽  
Future Developments ◽  
Further Development

ResumenEl objetivo principal de este paper es ofrecer una reseña del utilizo de sistemas de paneles prefabricados en el retrofit de edificios. El retrofit representa un punto focal de la eficiencia energética, considerando el gran numero de edificios existentes, privados y públicos, en Europa. La necesidad de intervención en este ámbito es enfatizada por las Directivas Europeas, y por la roadmap de Horizon 2020. Varias investigaciones y proyectos se centran en el tema de la prefabricación en el retrofit, enfatizando la importancia de esta estrategia. La reseña de el estado del arte muestra los diferentes enfoques de los paneles prefabricados: una clasificación critica de estos proyectos diferencia entre sistemas basados en grandes o pequeños paneles, sistemas de ampliación basados en paneles estructurales y sistemas parcialmente prefabricados. Esta clasificación es útil porque consiente posibles progresos en este campo, enfatizando los adventajas y desventajas de cada sistema. Los asuntos mas importantes son los de diseño, fabricación, transporte y instalación. Una reseña de estos asuntos es también provista, enfatizando los campos de innovación, y los posibles futuros desarrollos de la prefabricación en el retrofit de las construcciones. AbstractThe main aim of this paper is to provide an overview of the use of prefabricated panels in external building retrofitting. Building retrofit represents a pivotal point in terms of energy efficiency, connected to the great amount of existing buildings, both public and private, all around Europe. The need of intervention is underlined by different European Directives, as well as by Horizon 2020 roadmap. Many research works and projects are focusing on the theme of prefabrication in retrofit, stressing the importance of this strategy. The review of the state of the art shows several approaches in terms of prefabricated panels: a critical classification of these projects distinguish between systems based on large and small panels, systems for extensions based on structural panels, and partially prefabricated systems. The classification is useful as it can help in understanding further development of prefabricated panels, underlining the advantages and disadvantages of the systems. The main challenges are linked to design, fabrication, transport and installation. An overview of those issues is also provided, stressing the main innovation fields to be further investigated, and the possible future developments of prefabrication in building retrofit.

Towards the digital land reclamation

2020 ◽  
pp. 5-9
Author(s):  
Sergey Vasil'ev ◽  
Vyacheslav Schedrin ◽  
Aleksandra Slabunova ◽  
Vladimir Slabunov
Keyword(s):  
Retrospective Analysis ◽  
Land Reclamation ◽  
Practical Experience ◽  
Maximum Effect ◽  
Optimal Management ◽  
Scientific Potential ◽  
History Of ◽  
Definition Of ◽  
Further Development ◽  
Full Cooperation

The aim of the research is a retrospective analysis of the history and stages of development of digital land reclamation in Russia, the definition of «Digital land reclamation» and trends in its further development. In the framework of the retrospective analysis the main stages of melioration formation are determined. To achieve the maximum effect of the «digital reclamation» requires full cooperation of practical experience and scientific potential accumulated throughout the history of the reclamation complex, and the latest achievements of science and technology, which is currently possible only through the full digitalization of reclamation activities. The introduction of «digital reclamation» will achieve greater potential and effect in the modernization of the reclamation industry in the «hightech industry», through the use of innovative developments and optimal management decisions.

On the Classification of TI-RADS and Stratification of Signs of Thyroid Cancer According to Ultrasound Data

2017 ◽  
pp. 29-38 ◽  
Author(s):  
E. P. Fisenko ◽  
J. P. Sich ◽  
N. N. Vetsheva
Keyword(s):  
Thyroid Cancer ◽  
Retrospective Analysis ◽  
Thyroid Nodules ◽  
Thyroid Ultrasound ◽  
High Reproducibility ◽  
System 1

Objective:a comparative “blind” assessment of the thyroid nodules identified by ultrasound, according to the TI-RADS scale in various modifications.Materials and methods.Retrospective analysis of 149 echograms  of thyroid nodules by three independent experts was performed (the  experience of ultrasound of thyroid ultrasound for more than 7 years).Results. In solid nodules, high-specific large (more than 94%) and  small (more than 90%) ultrasound signs of thyroid cancer have been identified. The nodes are stratified according to the TI-RADS system: 1 – in the modification J.Y. Kwak et al. (2011), 2 – according to the  proposed system, taking into account small ultrasound signs of  thyroid cancer. High reproducibility of both systems are obtained. In the first system 13.7% of cancer nodes fell into the category of TI- RADS 3 (benign formations), in the second system only 5% of  cancers fell into the category of TI-RADS 3, which is important for  biopsy selection. The sensitivity of the first system was TI-RADS  82.05%, of the second system – 94.87%.Conclusions.Classification of TI-RADS can be used to interpret the  ultrasound results of thyroid nodules, taking into account both the  main large and small ultrasound signs of cancer. For its validation in  our country, it is necessary to further broad discussion of the proposed TI-RADS system.

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

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