Problems of Identifying Risks in Infrastructure Projects with State Participation

2021 ◽  
Vol 27 (6) ◽  
pp. 448-462
Author(s):  
I. O. Samokhvalov ◽  
V. V. Glukhov ◽  
I. A. Babkin
Keyword(s):  
Risk Management ◽  
High Speed ◽  
Early Stage ◽  
Infrastructure Projects ◽  
Scientific Methods ◽  
Management Processes ◽  
State Participation ◽  
General Scientific ◽  
Potential Risks ◽  
Domestic Practices

Aim. The presented study aims to analyze the problems of identifying risks in infrastructure projects with state participation through the example of the Moscow – St. Petersburg high-speed railway construction project.Tasks. The authors find ways to identify potential risks at an early stage of the project, which should serve as a basis for building a risk management system that corresponds to common international and domestic practices.Methods. This study uses general scientific methods of cognition to examine the problems of identifying risks of infrastructure projects with state participation in various aspects. Results. As a result of the study, it is proposed to view the state as a single commissioner of infrastructure projects, regardless of whether they belong to various independent initiators, and to organize a centralized risk management committee in accordance with best international practices. This would provide a unified approach for the implementation of infrastructure projects and create a natural environment for the rapid exchange of information and experience, thus ensuring more effective management of subsequent projects.Conclusions. The authors focus on the simultaneous diversity and repeatability of risks arising during project implementation and conclude that it is necessary to establish centralized assessment of most risks with proper organization of management processes.

scholarly journals FUNCTIONS OF MANAGEMENT ACCOUNTING

2021 ◽  
Author(s):  
Oksana Butkevich ◽  
Keyword(s):  
Management Accounting ◽  
Scientific Methods ◽  
Planning And Control ◽  
Control Functions ◽  
Management Processes ◽  
Cognitive Motivation ◽  
General Scientific ◽  
Management Functions ◽  
Almost All ◽  
And Control

One of the most important tasks of management accounting is to provide quality and efficient accounting information to users. The effectiveness of management accounting is manifested through the implementation of its functions, so it is relevant and urgent to consider them. The aim of the article is to study the composition, number and content of the functions of management accounting. The research methodology was based on general scientific methods of cognition like historical, logical, systemic methods, induction, deduction, analysis, as well as the methods of classification and grouping. According to the results of the research, it is found that currently there is no unified, generally accepted approach to the composition and number of the functions of management accounting (on average, there are distinguished five functions). Almost all researchers indicate information and control functions; analytical, predictive and communication functions are also present in most of the authors' papers analyzed. In some works, there are not quite appropriate combinations of two separate functions in one, and also there are similar titles of one and the same function of management accounting. There is a separation of rather narrow, specific functions, which are inherent only in certain management processes. We have summarized 32 different functions of management accounting, analyzed their number and composition, covered more than 50 authorial meanings for each of them. It has been found that researchers determine the different composition and essence of the functions depending on the direction of the study, its object and the specifics of the industry. It is quite logical that most of the various interpretations are given to the content of the information function of management accounting. According to the Conceptual Framework for Management Accounting developed by the International Federation of Accountants, the following functions have only one definition: analytical (evaluation), control and analytical, scientific and cognitive, new scientific and cognitive, motivation, organization, organizational and communication, planning and control, prognostic, reputational and the functions of management accounting. Prospects for further research are to consider the relationship between the functions of management accounting and management functions and to establish the quality and features of the manifestation of the functions of management accounting under the influence of industry characteristics of enterprises.

Assessment of corruption risks in the Federal Executive bodies exercising control and Supervisory functions

2019 ◽  
pp. 190-199
Author(s):  
Denis Viktorovich Shepelev
Keyword(s):  
Risk Assessment ◽  
Risk Management ◽  
Public Administration ◽  
The State ◽  
General Description ◽  
Scientific Methods ◽  
Special Place ◽  
General Scientific

The relevance of the study is due to the priority tasks facing the state, among which a special place is occupied by the activities to prevent and combat corruption, minimize and eliminate the consequences of corruption offenses, including in the field of public administration. The purpose of the study is a General description of the assessment of corruption risks in the Federal Executive bodies, carrying out control and Supervisory functions. In considering these issues, the author used General, General scientific and private scientific methods, including formal legal. The author analyzes the corruption-dangerous functions, the main stages of corruption risk assessment and the whole system of corruption risk management. The study formed proposals to improve the methods aimed at minimizing the identified corruption risks in the course of the functions of state bodies. The proposed measures, reflected in the conclusions of the work, can be used by the Federal Executive bodies exercising control and Supervisory functions in order to improve their activities.

Building a CRM Management System in an Engineering Company to Optimize Relationships with Counterparties (Suppliers and Subcontractors)

2020 ◽  
Vol 26 (6) ◽  
pp. 584-596
Author(s):  
N. N. Molchanov ◽  
A. V. Kolyshkin ◽  
K. Pezoldt ◽  
T. V. Yakovleva
Keyword(s):  
Risk Management ◽  
Economic Analysis ◽  
General Scheme ◽  
Integrated Approach ◽  
Management Theory ◽  
Scientific Methods ◽  
Top Managers ◽  
Engineering Company ◽  
Theoretical Assumptions ◽  
General Scientific

Aim. The presented study aims to develop a methodology for implementing CRM management in an engineering company to optimize relationships with counterparties (suppliers and subcontractors).Tasks. Within the framework of the study, the authors 1) develop a general scheme for implementing CRM management in an engineering company to optimize relationships with counterparties and 2) test the methodology for implementing CRM management on a Russian engineering company.Methods. This study is based on risk management theory and uses general scientific methods, such as the systems and integrated approach and economic analysis, to substantiate theoretical assumptions and rationalize the conclusions.Results. A methodology for implementing CRM management in an engineering company to optimize relationships with counterparties (suppliers and subcontractors) is proposed.Conclusions. The study provides recommendations for engineering companies on how to select counterparties in the form of a list of reliable suppliers and contractors recommended by the company’s board and top managers.

Accounting “Pure” Risks in Early Stage of Investment in Construction Projects with Energy Efficient Technologies in Use

2014 ◽  
Vol 672-674 ◽  
pp. 2221-2224 ◽  
Author(s):  
Alexander Ginzburg ◽  
Anastacia Ryzhkova
Keyword(s):  
Risk Management ◽  
Detailed Analysis ◽  
Energy Efficient ◽  
Construction Projects ◽  
Early Stage ◽  
Insurance Coverage ◽  
Traditional Management ◽  
Project Risks ◽  
Potential Risks ◽  
User Friendly

Construction projects with energy-efficient technologies in use are systems that require more detailed analysis of potential risks than it could be in the evaluation of other construction projects. For that matter it is necessary to take into account non-economic "pure" project risks that are possible in the spheres, which traditional risk management does not consider in-depth. The traditional management of such "pure" risks comes down to estimating the extent of insurance coverage and redundancy in their implementation. Creation of user-friendly program could help investors to assess pure risks quickly and qualitatively and significantly reduce their time and cost spends.

scholarly journals Risk management in construction sphere

2021 ◽  
Vol 263 ◽  
pp. 05020
Author(s):  
Liudmila Kaverzina ◽  
Elena Litvin ◽  
Victoria Dorofeeva ◽  
Valentina Nikiforova
Keyword(s):  
Risk Management ◽  
System Analysis ◽  
Scientific Methods ◽  
Management Actions ◽  
Construction Products ◽  
Construction Activity ◽  
General Scientific ◽  
Coronavirus Infection ◽  
Enterprise Activity ◽  
Risk Concept

In modern terms of housekeeping complicated by coronavirus infection and crisis phenomena in world and Russian economics, there is a high probability of different risks occurrence, connected with activity of modern enterprises in investment and construction sphere. Success, profit and efficiency of enterprise activity in current situation in many ways depends on ability to manage appearing risks to minimize them. It confirms relevance of the research which results are performed in this article. Purpose of the research is to reveal priority directions of management actions aimed to production, financial, logistics, investment and other processes functioning in regional investment and construction sphere, and also to develop mechanism of risk management, which allows to provide reducing of risk appearance probability and minimize their effects. Authors have assessed state Irkutsk region’s investment and construction complex, determined the most likely risks of construction activity. It has been determined the essence of “risk” concept, and systematization of risks in investment and construction processes has been implemented. Mechanism of construction enterprise’s risk management has been developed. The methodological base for research are general scientific methods of understanding the processes of construction products: observation, generalization, comparison, grouping, as well as methods of logical, economical and system analysis.

scholarly journals Business Typology for Examining the Risk Management Strategy in Relation to the Activities of Higher Education Institutions in the Sultanate of Oman

TEM Journal ◽  
2020 ◽  
pp. 722-730
Author(s):  
Ibrahim Rashid Al Shamsi
Keyword(s):  
Risk Management ◽  
Management Strategy ◽  
Quantitative Measurement ◽  
Methodological Development ◽  
Sultanate Of Oman ◽  
Risk Management Strategy ◽  
Data Set ◽  
Management Processes ◽  
Potential Risks ◽  
Clear Description

This work proposed a business administration strategy for risk management in the activities of universities. Comprising description of actions from recognizing real and potential risks. Data set have been collected and configured to analyze and process several university unites based on a set of criteria that have been developed and tested. The application of the proposed solution will enable the HEI for forecasting and quantitative measurement of risks related to university activities. Aimed at preventing the occurrence of education risks through a clear description of procedures and mechanisms of risk management. The developed university criteria’s could be used as a standard for institutions to evaluate their risk management system. The proposed approach could improve risk management in education institutions by 24%. The real-world innovation of this work involves theoretical and methodological development of conceptual requirements for improving the management processes at universities, based on the application of risk management methods.

scholarly journals Neo-industrialization as the Bases of the Innovative Trajectory of the Development of Russian Industry before and during the Coronavirus Disease-19 Pandemic

2020 ◽  
Vol 8 (E) ◽  
pp. 685-692
Author(s):  
Irina O. Malykhina ◽  
Victoria N. Riapuhina ◽  
Elena N. Chizhova ◽  
Irina V. Roydolskaya
Keyword(s):  
Economic Systems ◽  
Theoretical Concepts ◽  
Scientific Methods ◽  
Russian Economy ◽  
Theoretical Approaches ◽  
State Participation ◽  
General Scientific ◽  
Objective Basis ◽  
Conceptual Foundations ◽  
Practical Recommendations

BACKGROUND: This article is devoted to the study and improvement of theoretical approaches to the formation of the neo-industrialization paradigm as the basis of the innovative trajectory of the development of economic systems. The relevance of this study is due to the growing importance of neo-industrialization policies as an objective basis for the transition of the Russian economy to an innovative type. AIM: The aim of the work is the theoretical justification and development of scientific and practical recommendations for the implementation of the innovative trajectory of the development of economic systems in the conditions of neo-industrial challenges. METHODS: In the framework of this study, general scientific methods of cognition were used, namely, the method of analysis, synthesis, induction, structural and functional analysis. The article develops theoretical concepts and conceptual foundations of the formation of the neo-industrialization paradigm as the basis for the innovation of the Russian economy. The foreign and Russian experience of the formation and implementation of an innovative model for the development of economic systems with the elimination of specific characteristics of the implementation of innovative processes is studied. RESULTS: The analysis is made and the most important parameters of the formation of the neo-industrialization paradigm are identified. Modern trends, critical neo-industrial challenges and threats to the innovative development of economic systems are structured, refined and typologized. The most effective instruments of state participation in enhancing innovation processes in the context of neo-industrial challenges have been consolidated. CONCLUSION: A paradigm concept for the innovation of economic systems in the context of the implementation of neo-industrialization policies has been formed as a response to modern challenges and threats.

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

КОМУНІКАТИВНА КОМПЕТЕНТНІСТЬ У ПОЛІТИЧНОМУ ДИСКУРСІ (НА ПРИКЛАДІ ОФІЦІЙНИХ СТОРІНОК НАРОДНИХ ДЕПУТАТІВ У СОЦІАЛЬНІЙ МЕРЕЖІ «ФЕЙСБУК»)

2020 ◽  
pp. 4
Author(s):  
T. Sashchuk
Keyword(s):  
Social Network ◽  
Subject Matter ◽  
Communicative Competence ◽  
Professional Activity ◽  
First Person ◽  
Short Text ◽  
Scientific Methods ◽  
Content Analysis Method ◽  
General Scientific ◽  
Facebook Pages

<div><em>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</em></div><p> </p><p><em>For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.</em></p><p><em>The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.</em><em></em></p><p><strong><em>Key words:</em></strong><em> competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.</em></p>

YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  
Keyword(s):  
Research Method ◽  
Negative Impact ◽  
System Research ◽  
Scientific Methods ◽  
General Scientific ◽  
Definition Of ◽  
A Minor ◽  
Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

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