Signs and functions of non-tax payments of the budget system of the Russian Federation

Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison. Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system. Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

Impacts of synergies on software project scheduling

The adequate allocation of human resources is one of the most important success factors in software projects. Although project teams can be regarded as complex systems in which a team’s performance is highly influenced by the interdependencies among team members, the allocation methods applied to date have focused only on individual skills and consider project teams as units of isolated workers. The existing software project scheduling problem (SPSP) is extended to (1) consider different skills and efficiencies of employees and (2) examine the pairwise synergies between them, as well as to (3) handle the flexible structure of the project that is used in flexible management, such as agile project management. To better understand the impact of synergies on the project’s cost, the solutions of the traditional and extended SPSP versions are analyzed and compared on the generated project networks. The results show not only that this factor has a highly significant impact but also that the project cost strongly depends on the structural parameters of the synergy network (e.g., topology, network size and degree centrality). Among these parameters, a low degree of centrality and some topologies, most notably star and circular networks, obtained the highest reduction in the projects’ total cost.

Generations X, Y and Z on the labor market. Specific characteristics, strategies for involvement in active learning and approaches to the relationship of managers with employees

The article describes the main characteristics of some age groups known as Generations X, Y, Z. It’s main aim consists of analyzing these generations’ characteristics in relation to the labour market. Also, on the basis of these characteristics, we set out the most efficient strategies of how to engage members of Generation Y and Z in active learning and what leadership and management they wish to find at their jobs. Digital natives, both Generation Y and Generation Z members want dynamic jobs, preferring professional autonomy and need constant growth. The information they get has to be applicable in real life, trainers have to be mentors and guides and teaching-learning methods have to combine technologies and interactive style. Managers should be their models, inspirational people, they should implement a free and flexible management style, be daily close to employees, always give feedback and create technological and collaborative working spaces.

A methodology to assess the level of flexible management technology development at industrial enterprises

Subject. This article discusses the issues related to the transformation of industrial enterprises in the transition to a digital economy. Objectives. The article aims to study the problem of development of flexible management technologies at industrial enterprises of Russia. Methods. For the study, we used statistical and systems analyses, grouping, and the method of expert assessment. Results. The article presents an original methodology for assessing the level of development of flexible management technologies at industrial enterprises. Conclusions. The developed methodology can help industrial enterprises function effectively for a long period of time in a changing market environment.

An emergency flipped classroom intervention in an L2 Dutch course: An action research study

The flipped classroom has been gaining increasing popularity over the last decade, especially in the university context. This pedagogical approach not only contributes to students’ engagement and motivation, but also enables a more flexible management of instructional time in class, which makes it a promising option for emergency situations. In October 2020, a ‘Women’s Strike’ took place in Poland, influencing the teaching schedule in numerous higher education institutions. Since these circumstances caused a problem with managing the course and making it possible for the students to catch up with the new material, an action research investigation was undertaken to explore the applicability of the flipped classroom in an emergency situation. Hence, this article describes the evaluation of a flipped classroom emergency intervention with one group of first-year students of Dutch Studies at Adam Mickiewicz University in Poznań.

Features of flexible management in the implementation of innovativt projects

In modern conditions, a business must quickly and effectively respond to the dynamic changes in its environment, including trends that form and influence the development of the economy. The ability to implement mobile and successfully implement innovative projects in various fields of activity determines the sustainable development of the business. One of the tools that can increase the productivity of a company’s business processes is agile. The use of management methods based on flexible approaches in the implementation of innovative projects is aimed at improving the efficiency of the company’s management system as a whole.

FLEXIBLE MANAGEMENT OF COSTS, PROFITS AND PRICES USING TARGETED PLANNING

Under market conditions, the main feature of enterprises is the focus on consumer demand, the desire for innovation, the implementation of appropriate scientific and technical innovation policy. Flexibility in management, the ability to restructure quickly without losing new opportunities can be more important than just cost savings. The high degree of uncertainty, which is characteristic of modern conditions of economic development, requires the use of flexible planning tools that allow you to quickly take into account changes in supply and demand, requirements for product quality, prices, etc. In the conditions of competition between producers and the need to improve their economic performance and, above all, profit, employees must have economic tools that would allow them to consider different options for prices, costs, scale of production, changes in the structure of its range and to monitor the consequences of these changes in the economy of the enterprise. One such tool is targeted planning of prices, costs and profits. It is believed that the methodology of target pricing and calculation of target costs was developed in Japan and it is based on a given level of price and profit. The difference between the target price and the target profit is the target cost. But this technology does not work in terms of multi-item production. The problem of the need for flexible management of costs, profits and prices in market conditions is outlining. On the basis of theoretical and empirical researches the critical analysis of foreign scientists’ points of view to the problem of “target profit” planning and “target prime cost” is given. As authors believe the latter are possible only for single-product manufacturing companies. It is suggested to form a flexible system of targeted planning suitable for multi-product companies on the basis of the fixed costs’ distribution in proportion to the marginal profit.