Development of the accounting system in the digital economy

The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems.

Assessment of Oil Rent of the Russian Federation

The article presents the position of the author, relating to such an important economic concept as oil rent. The oil rent of the country, estimated in the world economic space, is determined and considered. A mathematical model is presented that allows calculating such rent using available statistical information. The method of obtaining initial data is described and the results of specific applied calculations are given. The interpretation of oil rents as super-profits of oil companies, established in economic science, affects, according to the author, only a part of the economic benefits that the country receives by developing its oil fields. If we consider such deposits as a natural gift, then it is possible, according to the author, to estimate the full size of this gift only as a result of comparing the real situation with the virtual one, in which there are no such deposits or they are, but are not exploited. The result of such a comparison is considered in the article as the oil rent of the country, estimated in the world economic space. As an illustration, the results of calculations of the oil rent of the Russian Federation for 2011, 2013, 2015 and 2018 are given. А brief analysis of the results obtained and their dependence on external economic circumstances is given. For the purpose of comparison, the calculation of the oil rent of Saudi Arabia for 2018 is given.

Processes and Trends of Modern Transformation of the Socio-Economic Space of Russia and the World

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Project «Aerotropolis Tolmachevo»: Economic Conditions for Implementation

The paper gives a characteristic of a complex project for the development of the territory of Aerotropolis Tolmachevo, provides forecast estimates of the necessary capital expenditures for its implementation. In the course of the study, the advantages of placing business facilities in the airport zone for the main economic entities were identified, an assessment of the most important economic indicators of the Aerotropolis zone is given. The most important conditions for the implementation of the project have been formulated. It is concluded that the implementation of the complex project Aerotropolis Tolmachevo will become an important step in the spatial development of Russia, cementing its economic space and increasing its competitive position in the world economy.

Communication in the era of digitalization

Russian scientific, technical and innovation policy is aimed at R&D results mainly in the technological sphere, which have little chance of transforming into commercial products due to the incompleteness of the formation of the national innovation system. Its main drawback is the lack of attention to ensuring effective communication between all participants in innovation. The digitalization of the economy is, first of all, the digitalization of communications. The essence of this phenomenon lies in the acquisition by the communication processes and, accordingly, in giving any communication an optimal, unified and most adequate form for the current stage of scientific, technical and innovative development based on a standardset of signals (numbers). The growing communication revolution not only enhances the role of science and innovation as the main instruments of competition, but also contributes to the process of integrating country NIS into the global network structure. The observed restructuring of the global economic space is accompanied by the emergence of digital platforms that are changing the landscape of the global economy by working with big data, gaining control over the functioning of the information circuits of the global economy and ensuring the interaction of all innovative actors through effective communications.

RUSSIAN SPACE IN THE PROCESS OF HISTORICAL TRANSITIONS (TOWARDS THE DEVELOPMENT AND IMPLEMENTATION OF THE THEORY OF POST-SOVIET SYSTEM TRANSFORMATIONS OF THE ORGANIZATION OF THE SOCIO-ECONOMIC SPACE)

As an object of research in the article, the phenomenon of the Russian space, taken in a long historical retrospective, appears, the subject issues of the study of which are the prerequisites, meanings and content, as well as significant cause-and-effect relationships and the dynamics of its transformations. It is shown that the processes of acquisition and development (colonization) of the country’s space took many centuries, took place in different directions, with different intensity and were initially associated with special motives, extraordinary efforts and contradictory consequences. The cornerstones of the main stages of transformation of the Russian space — pre-revolutionary, Soviet and post-Soviet — are considered. A theoretical understanding of the modern stage is proposed, the deep meaning of which the author associates with the need to remove the main contradiction of the spatial organization of life in the country, due to the abrupt transition of the country «from socialism to the market». The driving forces and limitations of the formation of a new configuration of space are highlighted, the course and content of this transition process are predicted. In the author’s understanding, the ongoing transition is characterized by a complex interweaving of reforms and counter-reforms: the market-federative reversal of the 1990s (with its well-known excesses of reformation radicalism) is opposed by a mechanistic one that ignores the realities of the established market-capitalist system, and therefore counterproductive reproduction of a number of Soviet planning and placement algorithms of public administration. The conceptual approach to the consideration of the organization of the socio-economic space as a large complex dynamic open system and to the interpretation of its transformation processes as systemic transformations is substantiated. The deep Russian features of state participation in the transformation of the socio-economic space are revealed, the requirements for the current state regional policy are formulated.

TRANSBOUNDARY ENVIRONMENTAL COOPERATION OF KAZAKHSTAN AND RUSSIA: PROBLEMS AND PROSPECTS

The article examines interstate cooperation between Kazakhstan and Russia on transboundary environmental issues. An analysis of the environmental policy of Kazakhstan and Russia is carried out, and the key norms of the two countries’ environmental legislation are examined to determine the foundations and mechanisms for solving shared environmental problems. The role and ongoing policy of Kazakhstan’s central state body in the environmental protection sphere as a tool for solving environmental problems is determined. The main reasons for the environmental problems of the Ural and Ishim river basins and the biological diversity of the border areas of Russia and Kazakhstan are discussed. Priority prospects for environmental cooperation are highlighted in relation to the countries’ common transboundary environmental problems, including cooperation potential within the framework of the Eurasian Economic Space.

Conceptual foundations of the international cooperation effectiveness in the context of the geoeconomic space digital transformations

Introduction. The work is devoted to the formation of new conceptual criteria for the effectiveness of international cooperation in the context of the geo-economic space digital transformations. The introduction spells out the general content of the modern geo-economic space and stipulates the need for a conceptually new approach to determining the effectiveness of interaction in this space. Theoretical analysis reveals the methodology for studying synergetic efficiency, substantiates the parameters of synergistic efficiency. Empirical analysis. The real events of the modern geo-economic space, which set the vector of synergetic efficiency of international interaction, are analyzed. Results. The content of a new geo-economic space in the context of digital transformations is disclosed. The features of international cooperation are revealed, which, due to the blurring of national borders, goes into the supranational level of interaction. The irrelevance of classical and traditional approaches to substantiating the effectiveness of cooperation in new conditions is shown, which necessitates the development of conceptually new criteria.

Geopolitical and Economic Backgrounds for Japan’s Participation in International Associations at the Present Stage

Japan is one of the undisputed economic leaders in the Asia-Pacific region, despite the fact that in a number of macroeconomic indicators (for example, in nominal GDP) it gave the primacy to China in the late 2000s. Nevertheless, the positions of Japanese financial and industrial groups in the automotive and shipbuilding sectors, information technology, telecommunications systems, and power equipment manufacturing are still strong in the world markets. Tokyo also feels confident in the international political space - most regional problems are solved with the active participation of Japan. Accordingly, the Japanese government has all the possibilities to conduct a clear and consistent foreign policy with a maximum consideration for its own interests, as well as it has opportunities to attract a wide range of overseas partners to mutually beneficial cooperation within the framework of multilateral agreements. However, nowadays in the Asia-Pacific markets, Japanese corporations face increasing competition from Chinese and South Korean companies, which forces Japan to take into account new geopolitical situations and strive to softly promote its vision of regional development. The purpose of the study is to analyze Japans approaches to participation in current international associations and to assess the overall impact of these approaches on the geopolitical and economic space of the Asia-Pacific region. The research methodology is based on the apparatus of social sciences (comparative analysis, content analysis, economic and statistical analysis, synthesis, historical and logical methods), and is supplemented by a systematic approach to the research topic through the search and interpretation of the appropriate information.