scholarly journals Blockchain Technology in Accounting and Auditing

2020 ◽  
Vol 7 (1) ◽  
pp. 69-79 ◽  
Author(s):  
A. A. Baev ◽  
V. S. Levina ◽  
A. V. Reut ◽  
A. A. Svidler ◽  
I. A. Kharitonov ◽  
...  
Keyword(s):  
Russian Federation ◽  
Data Analytics ◽  
Data Exchange ◽  
Business Management ◽  
Economic Environment ◽  
The Past ◽  
Risks And Benefits ◽  
New Approaches ◽  
Blockchain Technology ◽  
The Russian Federation

Over the past few years the popularity of blockchain technology has grown significantly. It is able to make change as the economic environment, as also identifying new approaches to business management. The paper is devoted to innovative aspects that appear and have a tendency to develop in the field of accounting and audit due to the blockchain technologies development. This technology can affect entire industries, and especially the financial sector. The decision to use blockchain in combination with appropriate data analytics can help in accounting processes, as well as in conducting daily transactions involved in the audit. The transition to a financial system with a significant element of the blockchain opens up many opportunities for the profession of an accountant and the skills of the auditor will be focused more on concerning issues of a higher level. The methodological base of the study includes the theory of accounting and auditing, as well as the principles of operation of blockchain technologies in the aspect of their application in finance. The study overviews the main trends in the development of blockchain technology in accounting and auditing based on foreign scientific studies, as well as reviews of blockchain practices in articles by various scientists. The result of this research is an analysis of blockchain technologies in the finance field. The study depicts conclusions about the degree of applicability of this technology in the Russian Federation, reflects the main problems, risks and benefits from the introduction of this technology. This paper may promote an interest to the current professionals in the accounting and auditing field, as well as to professionals working in the range of building data exchange systems between employees involved in working with finances.

scholarly journals Transformation of a business management system in the Russian Federation under the conditions of global digitalization

2020 ◽  
Vol 13 (2) ◽  
pp. 37-45
Author(s):  
E. S. Yankovskaya
Keyword(s):  
Russian Federation ◽  
Management System ◽  
Economies Of Scale ◽  
Business Management ◽  
Management Systems ◽  
Digital Platforms ◽  
Systematic Overview ◽  
New Approaches ◽  
The Russian Federation ◽  
The Relationship

The article provides a systematic overview of the main directions of transformation of business management systems in the context of global digitalization. The new approaches to the management of organizations determined by the processes of servicing and software are shown. Disclosed are the relevant business mechanisms for the relationship between economies of scale and the development of digital platforms.

Particularity of Recognition and Enforcement of Foreign Arbitral Awards in the Russian Federation: Public Policy

2019 ◽  
Vol 19 (1) ◽  
pp. 307-322
Author(s):  
Václav Pravda
Keyword(s):  
Public Policy ◽  
Russian Federation ◽  
Common Knowledge ◽  
Foreign Companies ◽  
The Past ◽  
The Future ◽  
Recognition And Enforcement ◽  
The Russian Federation ◽  
Broad Interpretation ◽  
Basic Ideas

Summary This article elaborates on the issue of recognition and enforcement of foreign arbitral awards in the Russian Federation. It is common knowledge that foreign companies seeking R&E in Russia suffered damage because of the broad interpretation of Russian public policy in the past decades. However, it is uncertain how the present judicial development appears like and where it will lead in the future. The article specifically considers two basic ideas on the issue at hand: one is slightly critical (Karabelnikov) while the second is rather optimistic in regard with the recent development (Zykov). The main goal is to introduce the issue to the respective readers and to try to inflame a discussion.

Current state and main directions of preservation and strengthening of health of the working population of Russia

2020 ◽  
pp. 527-532 ◽  
Author(s):  
I. V. Bukhtiyarov
Keyword(s):  
Working Conditions ◽  
Russian Federation ◽  
Production Environment ◽  
Working Population ◽  
Industrial Enterprises ◽  
The Past ◽  
Production Factors ◽  
Current State ◽  
The Russian Federation

The article presents the results of the analysis of health, working conditions and prevalence of adverse production factors, the structure of the detected occupational pathology in the working population of the Russian Federation. The article presents Statistical data on the dynamics of the share of workplaces of industrial enterprises that do not meet hygienic standards, occupational morbidity in 2015-2018 for the main groups of adverse factors of the production environment and the labor process. The indicators of occupational morbidity over the past 6 years in the context of the main types of economic activity, individual subjects of the Russian Federation, classes of working conditions, levels of specialized occupational health care. The role of the research Institute of occupational pathology and occupational pathology centers in solving organizational, methodological and practical tasks for the detection, treatment, rehabilitation and prevention of occupational diseases is shown. The basic directions of activity in the field of preservation and strengthening of health of workers, and also safety at a workplace are defined.

ON THE NEED TO COLLECT, PRESERVE AND STUDY DISAPPEARED NAMES OF SETTLEMENTS

2020 ◽  
pp. 187-192
Author(s):  
S.A. Popov
Keyword(s):  
Cultural Heritage ◽  
Russian Federation ◽  
Historical Memory ◽  
Comprehensive Analysis ◽  
Local History ◽  
The Past ◽  
Cultural Systems ◽  
The Russian Federation ◽  
Time Periods ◽  
The Disappeared

The article deals with the problem of collecting, preserving and researching the disappeared names of localities in the subjects of the Russian Federation, which for centuries have become an integral part of the historical and cultural heritage of the peoples of our country. The author believes that only a comprehensive analysis of the past oikonyms in nominational, lexical-semantic, historical-cultural, historical-ethnographic, local history aspects will restore the linguistic and cultural systems of different time periods in different microareals of the Russian Federation. The author comes to the conclusion that in order to preserve the historical memory of the disappeared names of geographical objects, local researchers need the support of regional state authorities and local self-government.

NEW APPROACHES TO THE ORGANIZATIONAL AND TECHNICAL SUPPORT OF THE EXAMINATION OF COMPETITIVE APPLICATIONS FOR STATE SUPPORT IN THE FORM OF GRANTS OF THE PRESIDENT OF THE RUSSIAN FEDERATION TO YOUNG RUSSIAN SCIENTISTS – DOCTORS OF SCIENCES AND PHILOSOPHY DOCTORS (DOCTORS AND Ph. D.) AND LEADING SCIENTIFIC SCHOOLS

2020 ◽  
pp. 59-67
Author(s):  
N.A. Mironov ◽  
E.A. Maryshev ◽  
N.A. Divueva
Keyword(s):  
Information System ◽  
Russian Federation ◽  
Technical Support ◽  
Examination System ◽  
State Support ◽  
New Approaches ◽  
Wide Range ◽  
Integrated Information System ◽  
The Russian Federation ◽  
Integrated Information

The article discusses the issues of improving the examination system of competitive applications for state support in the form of grants of the President of the Russian Federation on the basis of an integrated information system that includes the information support system of the Grants Council of the President of the Russian Federation and the information system of the Federal Roster of Scientific and Technological Experts and containing information about experts, applications and expert examination results. In order to improve the principles of transparency and openness of support programs and competition winners, to ensure the objectivity of the competitive selection of projects, a number of organizational and technical solutions are proposed in the application examination system based on an integrated information system. The new and proposed new approaches to the organizational and technical support of the examination of competitive applications for state support in the form of grants of the President of the Russian Federation to young Russian scientists made it possible, by attracting a wide range of scientific and technological communities, to conduct examination of more than five thousand applications with high quality and deadlines set by the Ministry of Education and Science of Russia.

Prospects for immunomodulatory therapy of bronchial asthma

1998 ◽  
Vol 79 (5) ◽  
pp. 388-391
Author(s):  
G. V. Cherepnev ◽  
Y. D. Slabnov ◽  
I. E. Zimakova
Keyword(s):  
Bronchial Asthma ◽  
Russian Federation ◽  
Mechanisms Of Action ◽  
Immunomodulatory Therapy ◽  
Immune Homeostasis ◽  
Clinical Use ◽  
Immunological Reactivity ◽  
The Past ◽  
The Russian Federation ◽  
Pharmacological Correction

The relevance of pharmacological correction of immunological reactivity is obvious: many socially significant diseases are accompanied by an imbalance in immune homeostasis. In the past few years, a number of reviews on the classification and mechanisms of action of immunotropic drugs approved for clinical use in the Russian Federation have been published in the domestic press.

Restoring the financial health of debtors: Changing approaches in the legislation

2021 ◽  
Vol 20 (5) ◽  
pp. 959-971
Author(s):  
Andrei L. BELOUSOV
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Regulation ◽  
Financial Health ◽  
Regulatory Enforcement ◽  
The Past ◽  
Legal Method ◽  
The Russian Federation ◽  
Business Entities ◽  
Financial Recovery

Subject. The article considers the development of the institution of bankruptcy in the context of the emerging legal environment in this area. Objectives. The focus is to study the development of relations in the bankruptcy sphere in the Russian Federation that relate to inefficient procedures aimed at the financial recovery of business entities, and to formulate the main directions for further changes in the legal regulation of this area. Methods. The study employs research methods, like logical and structural analysis, systems and functional approach, the formal legal method. Results. The paper reveals the essence, specific features and legal regulation of bankruptcy, assesses the regulatory enforcement based on the existing law on insolvency, formulates the key problems of the law enforcement practice of business entities that has been formed over the past 20 years, defines further directions of changes in the legal regulation of bankruptcy relations in the Russian Federation. Conclusions. Changing the approaches to the current bankruptcy system in favor of expanding the application of rehabilitation procedures for restoring the solvency of debtors will enable to support businesses that are in difficult financial situation. This will result in preservation of employment, increased tax revenues to budgets at various levels, improved competitiveness of Russian businesses. The findings may be useful in terms of theory, for the study of issues relating to the concept, essence and legal regulation of the institution of bankruptcy in the Russian Federation, and in practice, for developing proposals to improve regulations in this sphere.

INTERNATIONAL INFRASTRUCTURE AGENDA AND RUSSIA

2021 ◽  
Vol 2 (8) ◽  
pp. 106-121
Author(s):  
O. V. IVANOV ◽  
◽  
M. A. IVANOVA ◽  
M. V. TKACHENKO ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Infrastructure Development ◽  
High Quality ◽  
New Approaches ◽  
The World ◽  
The Russian Federation ◽  
New Phenomena ◽  
Quality Infrastructure

The new phenomena of the world infrastructure practice are analyzed in the context of the paradigm of sustainable development. Special attention is paid to the conceptual and doctrinal design of new approaches to infrastructure development – the concepts of sustainable and high-quality infrastructure, responsible in-vestment. The efforts of the Russian Federation in this area are considered through the prism of the main trends in global infrastructure development. Conclusions are drawn about the key barriers that hinder the full-fledged development of the infrastructure complex, suggestions and recommendations are made on improv-ing approaches to the infrastructure development of Russia to achieve sustainable development.

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