scholarly journals On Harmonization of Business Accounting and the SNA

2020 ◽  
Vol 27 (5) ◽  
pp. 16-22
Author(s):  
Yu. N. Ivanov ◽  
T. A. Khomenko
Keyword(s):  
Comparative Analysis ◽  
National Accounts ◽  
Information Base ◽  
Wide Range ◽  
Analytical Work ◽  
Two Systems ◽  
The Usa ◽  
The Russian Federation ◽  
Ministry Of Finance

The article considers a wide range of questions pertaining to possible and applicable harmonization of business accounting and the SNA which would, if implemented, facilitate the improvement of the information base for the compilation of national accounts and consistency of analysis of economy at micro and macro levels. The authors note that total harmonization of the two systems of information cannot be achieved due to diff erences in their key objectives. The harmonization of selected indicators and classifi cation, however, is possible and useful. In this context, the views on this matter of internationally-recognized national accounts experts, such as R. Ruggles (the USA) and F. Bos (the Netherlands), are commented on. A comparative analysis of concepts and defi nitions of some indicators of both systems is presented in the article. In particular, the diff erences between the income defi nitions. For instance, it is noted that the SNA defi nition of income is based on the concept developed by J. Hiсks and it excludes income from sales of assets and holding gains, whereas in business accounting this method is not adopted. The diff erences between two systems in defi nitions of sale of output, input, profi t and methods of valuation of indicators are also described in the article. The authors substantiate the possible directions and sequence of individual steps to the harmonization of the SNA and business accounting in the Russian Federation. They emphasize the need for close interaction between Rosstat and the Ministry of Finance of Russia in carrying out this vital work, which is necessary for creating single information, statistical and methodological space in Russia, to improve the quality of statistics and accounting, analytical work in general and management decisions.

National system of standardization of the Russian Federation. Principles, goals, objectives, forecast of development

2019 ◽  
Author(s):  
Alex Barykin ◽  
Valentin Ikryannikov ◽  
Yuriy Budkin
Keyword(s):  
Russian Federation ◽  
National Level ◽  
Further Education ◽  
Current State ◽  
Wide Range ◽  
Analytical Work ◽  
The Usa ◽  
Current Scenario ◽  
The Russian Federation ◽  
State Of Affairs

The monograph presents the research questions of efficiency of functioning of national standardization system of the Russian Federation, which was conducted by the authors in the framework of the analytical work on the order of Minpromtorg of Russia in 2018 (the state contract from April 17, 2018 No. 18401.16Д0190019.10.002) taking into account the actual directions of development of national standardization system of the Russian Federation and additional generalizations. The assessment of the current scenario of the development of the national standardization system of the Russian Federation was carried out using comparable indicators of the national standardization systems of France, Germany, great Britain and the USA. The findings and proposals were based on the results of a survey of civil servants at the Federal and regional levels on approaches to strategic dimensions of standardization. The methodology of forecasting the development of the national standardization system of the Russian Federation includes a scenario approach and a method of constructing dispersion diagrams (bubble diagrams) and sufficiently illustrates the current state of Affairs in the field of standardization at the national level. The developed tools will require additional configuration when changing the current development scenario from "inertial" to "progressive". A number of author's proposals to change the current scenario of development of the national standardization system of the Russian Federation are presented. It is of interest to a wide range of readers and specialists in the field of public administration, standardization and can be used in the preparation of curricula and manuals for undergraduate, graduate and further education.

A comparative analysis of financial awareness of the Northwestern Federal District population

2020 ◽  
Vol 18 (3) ◽  
pp. 474-491
Author(s):  
G.V. Belekhova
Keyword(s):  
Comparative Analysis ◽  
Financial Literacy ◽  
Federal District ◽  
Population Based ◽  
District Population ◽  
The Family ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Financial Awareness ◽  
Competence System

Subject This article deals with the issues of determining the level of financial literacy, identifying problems, and comparing the financial literacy rates of the population of different areas. Objectives The article aims to identify territorial differences in the overall level of financial literacy of the population of the Northwestern Federal District regions and study the prevalence of problems related to the family budget, using financial products, and risk. Methods For the study, we used a sociological survey and an original methodology for indexing the level of financial literacy of the population based on the methodology of the Organization for Economic Cooperation and Development, taking into account the adults' financial competence system proposed by the Ministry of Finance of the Russian Federation. Results The article determines the level of financial literacy of the Northwestern Federal District population and identifies similar problems for the District's regions. Conclusions A comparative analysis of the components of financial literacy of the four regions reveals the strengths and weaknesses of each of them. This will help adjust financial literacy programmes being implemented in some regions and developed in others.

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].

Assessing the quality of budget risk management of the subjects of the Russian Federation

2021 ◽  
Vol 27 (11) ◽  
pp. 2521-2547
Author(s):  
Alena Yu. SUKHOVA
Keyword(s):  
Risk Management ◽  
Russian Federation ◽  
Regional Finance ◽  
Finance Management ◽  
Regional Budget ◽  
Data Source ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Statistical Criteria

Subject. The article explores indicators for budget risk management in the subjects of the Russian Federation. Objectives. The aim is to develop a system of indicators to assess the quality of budget risk management, to create a methodology for quality management assessment and test it on the case of 85 subjects, to build a rating for the quality of budget risk management in 2020. Methods. The study rests on creating a model for assessing the quality of budget risk management on the basis of 18 mathematical and statistical criteria and their testing on budget data from 85 federal subjects for 2020, and the deductive approach. Results. I formulated and justified indicators of analysis that demonstrate the level of readiness of the budget of Russian subjects to accept budget risks. The proposed indicators are logically structured into groups and detailed by data source for evaluation. The system of indicators is incorporated into the existing methodology created by the Ministry of Finance of the Russian Federation. The results of the analysis are presented as a rating of subjects of the Russian Federation based on the aggregate assessment of the quality of budget risk management. Conclusions. The offered methodology may serve as a supplement to the methodology for assessing the quality of regional finance management created by the Ministry of Finance of the Russian Federation. It may also help evaluate decisions on proactive risk management and mitigation of consequences of risk events in regional budget utilization.

scholarly journals Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization

2020 ◽  
Vol 7 (6) ◽  
pp. 64-74
Author(s):  
I. N. Bogataya ◽  
E. M. Evstaf’eva
Keyword(s):  
Balance Sheet ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Information Base ◽  
The Russian Federation ◽  
Methodological Approaches ◽  
Sound Management ◽  
And Control ◽  
Current Stage

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.

Budget systems of Russia and China: issues of legal regulation

2022 ◽  
Author(s):  
Al'bert Trofimov
Keyword(s):  
Public Finance ◽  
Comparative Analysis ◽  
Russian Federation ◽  
Law And Economics ◽  
Legal Regulation ◽  
Republic Of China ◽  
Finance Management ◽  
Wide Range ◽  
The Russian Federation ◽  
Budget Systems

The monograph is devoted to the analysis of the patterns of development of modern legal regulation of budgetary systems in the Russian Federation and the People's Republic of China. The range of issues under study includes clarification of the structures of budget systems in selected jurisdictions, identification of the specifics of legal regulation of the formation and expenditure of extra-budgetary and budgetary funds, study of the features of the delimitation of powers of state (municipal) authorities for public finance management. A comparative analysis of the legal regulation of the budgetary systems of Russia and China is presented. For a wide range of readers interested in the issues of legal regulation of budget systems. It can be useful for students, postgraduates and teachers of law and economics universities.

Comparative analysis of possibilities of memory of the cadets of military educational institutions

2018 ◽  
Vol 3 (1) ◽  
pp. 58-62
Author(s):  
Григорий Старченко ◽  
Grigoriy Starchenko
Keyword(s):  
Comparative Analysis ◽  
Visual Memory ◽  
Educational Process ◽  
Educational Institutions ◽  
Educational Organizations ◽  
Combat Training ◽  
Operative Memory ◽  
The Russian Federation ◽  
The Military

The article is devoted to the analysis of the possibilities of operative (audial and visual) memory among cadets of military educational organizations. As a result of an empirical study of the mnemonic abilities of 56 cadets of the Military University of the Ministry of Defense of the Russian Federation, it was found that the perception of information in a visual form has a greater impact on the volume and quality of the stored material than the presentation of information in an auditory form. A technique was used to present 10 words in various forms and memorize. The revealed originality of the representative mnemonic systems of operative memory of servicemen (military cadets) serves as a basis for improving the educational process, combat training and personnel management.

scholarly journals Commercially Focused Dynamic Priorities in the Organisation of the Transit of Cargo Trains

2020 ◽  
Vol 17 (4) ◽  
pp. 208-217
Author(s):  
V. A. Sharov ◽  
A. A. Tleukhanov
Keyword(s):  
Comparative Analysis ◽  
Engineering Calculation ◽  
Railway Transport ◽  
Railway Infrastructure ◽  
Operational Change ◽  
Dynamic Priorities ◽  
Emergency Events ◽  
The Russian Federation ◽  
The Republic

One of the main tasks in improving management of the transportation process is the transition to enhanced quality of transport service focused on meeting users’ requirements while achieving the most economical results for all the components of the technological process stages. The quality of the services offered by railway transport is gradually becoming an increasingly significant indicator of economic efficiency for both carriers and cargo owners. Customers are ready to buy more and more qualitative services to save time, expand their business, and meet new needs. This necessitates dev elopment of modern approaches to optimizing the use of existing railway infrastructure, including by establishing priorities in organizing traffic. The objective of the research was to study the procedure for establishing dynamic priorities for organizing transit of cargo trains. To achieve this goal, a comparative analysis method, special engineering calculation methods associated with organization of train traffic were used. During the study comparative analysis of main characteristics of a number of world railways was carried out. Following clearly defined strategy of railways of the Russian Federation aimed at customer focus, this article provides preliminary research results, the findings of which revealed the expediency of establishing dynamic priorities for cargo trains transit. It is especially important to implement these approaches in the context of an operational change in the train situation in the event of emergency events on the infrastructure and for a possible reduction in the financial losses of consignors and consignees. The same approaches can rightfully be used on the railway of the Republic of Kazakhstan.

scholarly journals INDICATORS OF THE ACTIVITIES OF THE CUSTOMS BODIES OF THE RUSSIAN FEDERATION IN THE CONTEXT OF IMPLEMENTING THE CONCEPT "TEN STEPS TOWARDS BUSINESS"

2018 ◽  
pp. 12-16 ◽  
Author(s):  
A. D. Skudarnova ◽  
D. D. Razhivina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Economic Activity ◽  
Information Technologies ◽  
The Road ◽  
Road Map ◽  
The Russian Federation ◽  
Modern Information ◽  
Key Indicators

The article is devoted to the problems of interaction between customs authorities and participants in foreign economic activity, ways of developing the customs system and supporting business through the introduction of modern information technologies, a comparative analysis of key indicators of assessing the quality of customs services in accordance with the road map " 10 steps towards the business "and the indicators presented in the existing system for assessing the performance of customs bodies of Russia Federation.

scholarly journals ANALYSIS OF THE CAPABILITIES OF MOBILE AGILE SOLUTIONS FOR EFFECTIVE PROJECT ACTIVITIES

2021 ◽  
pp. 98-105
Author(s):  
Vladimir O. Domansky ◽  
◽  
Olga V. Tarkhanova ◽  
Maxim D. Pelevin ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Small Groups ◽  
Optimal Solution ◽  
Successful Implementation ◽  
Wide Range ◽  
Analytical Work ◽  
Functional Solution

Nowadays various tools for the successful implementation of projects are used. A set of Agile, Scrum, and Kanban methodologies helps us effectively plan, evaluate, work, communicate and make decisions. Modern software containing a wide range of functionality and flexibility of interface settings helps to visualize the project progress as one of the most important tasks. The aim of the work is to find the most flexible and functional solution for the project activities of small groups. Various solutions for effective teamwork are considered. The article contains the results of a comparative analysis of the Agile tools functionality presented on the market. Result of this analytical work is a set of options for collaboration optimal solution.

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