Challenges of implementing mandatory internal control and audit in the organization at the current stage

We considered the issues of the full-featured implementation of mandatory internal control and stratification audit, the activities of which are directly related to the globalization of the Russian economy, and to the improvement of the economic security of the enterprise as a whole. After all, growing crisis phenomena, the presence of a “gray” economic strategy and corruption manifestations can strangle any business, despite the level of integration in the region and its significance. In such circumstances, a revision of the classic internal control and audit continuity schemes are necessary. This will provide qualitative prerequisites to counteract challenges and threats at any level of enterprise economic stability with the possibility of leveling crisis phenomena, which, in turn, can actively affect the increase in jobs, employment in the region, collection of taxes and fees in general. We should note that the current geopolitical situation and the current legislative initiatives of the country's leadership qualitatively contribute to this, which, in turn, will lead to an increase in the quality of control and audit processes, including in budget spending. Increasing the investment attractiveness of the regions will be achievable only on the fact of consolidating the efforts of all authorities and local self-government with civil society institutions.

Risks typology of the banking system economic security and methodological approaches to their assessment

The aim of the study is to identify the advantages and limitations of the system of standards used in modern Russia as threshold values of indicators of threats to the economic security of the banking system. During the study, we developed the conceptual apparatus of the theory of economic security management, determined the composition of risks of the sustainable development of the banking system and analyzed indicators of threats to its functioning. In accordance with the goal, we presented interpretation of the conceptual structures “economic security of the banking system” and “banking security”. We carried out scientific research using the gnoseological potential of the theory of economic security, the theory of credit and banking, and the theory of risk management. To solve the research problems, we used methods of economic grouping, economic comparison (comparison), abstract-logical method, etc. The use of these methods made it possible to present a typology of risks and threats to the economic security of the banking system, as well as to analyze the methodological approach adopted by the banking segment of the Russian economy to determine threshold values of economic security indicators based on the use of standards. These standards are based on the accounting of indicators of capital adequacy level and indicators of return on capital. We formulated the advantages and disadvantages of this approach taking into account the interests of owners, managers and clients of banks and non-bank credit organizations. It is necessary to develop a methodology for determining the level of risks of the sustainable development of the banking system, taking into account the increase in the level of uncertainty of environmental factors. The obtained conclusions are a starting point for further study of indicators of threats to the economic security of the banking system and justification of their thresholds.

Formation of the musician's personal brand on social networks (using the example of P. Drangi and A. Vorobyov)

We considered the problem of formation of personal brand through content of social networks. Based on modern works on personal branding and classification proposed by image-making specialists, we considered strategies and technologies for creating a personal brand by two creative personalities in a comparative aspect: P. Drangoy and A. Vorobyov. We understood a personal brand as a complex of images and associations that is actualized in the minds of people when mentioning the name of a certain person. We modeled P. Drangi and A. Vorobyov's personal brands by determining the competencies, standards and style that they broadcast in the Internet space; key image characteristics of both artists are analyzed, we considered image in four dimensions: visual, verbal, context and event. We used the comparative analysis method and the content analysis method as the basic ones. The material for the study was content posted by musicians on personal official pages on social networks. The appeal to this content made it possible to determine the general in building the image of the star of the modern scene, taking into account the individual characteristics of each musician. In conclusion, we made the conclusion about the ability of an account on a social network to influence the artist's image, his concert activity and career trajectory.

Features of the migration movement of the rural population of the Tambov region in the 20th century at the personal level

We considered migration movements of groups of people who have achieved certain successes at the regional and all-Russian levels and applied methods of cohort analysis, creation of prosopographic database, microanalysis. The historical approach made it possible to trace changes in the subject of the study over a long period of time. As a result, we established conditions and factors that contributed to the successful consequences of the migration of individual rural residents outside the agrarian society. The most significant factor in future successes, as the study showed, in the 20th century was education above average, especially at the earliest postsecondary age. The studied sample also reflected the factor traditional for Russia – conscription and manifestation of heroism in the defense of the Motherland. Labor migration gave a noticeably less chance of becoming a successful person. As it turned out, those immigrants from the Tambov peasants who did not migrate on their own, but with their parents showed the least “punching” opportunities. Comparisons of sample materials with all-Russian data, first of all, showed that in the general base of rural migrants, the move to the city in connection with admission to study was 20 % less in the RSFSR than in our cohort. Also in the sample there were no rural residents who arrived in non-rural settlements by organizational set. Probably, the least active people were among such non-independent immigrants. It is obvious on all-Russian material that the largest groups of migrants from the village were labor migrants and people who left for family reasons. Their ability to achieve notable life successes compared to the educated and military was lower.

The Great Patriotic War of 1941–1945 – patriotism: feat and tragedy of the rear

The purpose of this article is to study the processes that took place in the rear of the Red (Soviet) Army (1941–1945) and the invaders in the temporarily occupied territory of the USSR. They predetermined the course and outcome of the global catastrophe – the Great Patriotic and World War II. The work used methods of content analysis, comparison and research of processes from “themselves”. This made it possible to create a voluminous idea of the patriotic feat and tragedy of the rear of the fighting USSR. The dialectic of the processes that took place is that it was both a feat and a tragedy of the population of the USSR, which, being on the verge of existence, defended its home, homeland and saved the party-state of the CPSU(b)-SSSR. The pragmatic content of this process looks like this: created – destroyed (USSR industrial base); recreated (under the threat of physical destruction by the invaders of the industrial base for the needs of the invaders) – destroyed (the invaders destroyed the industrial base during the retreat); recreated an industrial base on the liberated territory of the USSR. A review of the processes allows us to draw the following conclusions: a) the life of the rear of the USSR of the Great Patriotic War – heroism woven with the worst tragedy; b) the fate and life of the rear (within the indicated borders) – contempt of all norms and laws of humanism; c) the German rear suffered less human losses than the Soviet one during this period; d) the party-state system of the USSR of that period demonstrated a higher mobilization potential for achieving Victory than the state and party systems of opponents of the USSR; e) the main resource of the Victory of the USSR in this war was the historical ability – the readiness of Soviet people to overcome all kinds of disasters.

State social policy at the present stage of development of Russia

The effectiveness of the state social policy largely determines the production of quality public goods by state structures, the improvement of the demographic situation, the comprehensive development of human capital, the improvement of social well-being and the socio-economic development of the country as a whole. Therefore, the purpose of the study is to reseasch the main directions of state social policy in Russia and assess the effectiveness of the social sector. The methodological basis of the study was the Keynesian concept of state regulation of the economy, since the state sets basic social standards, provides social protection for the population and social guarantees. We conducted the study using Rosstat data reflecting the main indicators of the social sphere of Russia. We determined the overall effectiveness of State social policy on the basis of changes in demographic processes, indicators of the living standards of the population, the volume of state social expenditures, the functioning of the education system, health care and social services. We studied the difficult demographic situation in Russia. We considered indicators of the living standards of the population and a decrease in their level, an increase in poverty and a significant social stratification in society; analyzed government spending on education, health and social policy; summarized the main problems in the educational sphere in the provision of medical services and in the process of state social services of the population; established that the functioning of the social sphere does not fully meet social needs, and the activities of the social sector of the state are ineffective. The proposed study of state social policy demonstrates its relevance to Russian society.

Specifics of advertising tools and public relations in the dairy products promotion

We considered a set of tools for advertising and public relations, which is used in the promotion of dairy products of the “Nutrient Mix Center” (Omsk). We noted that due to the high competition prevailing in the market, enterprises producing dairy products are increasingly resorting to new forms of promotion, among which cobranding, cross-marketing, etc. Dairy producers do not only constantly improve their products, create innovative products aimed at improving the body, set trends that correspond to the desire of consumers for a healthy lifestyle, etc., but also form the image of socially responsible companies. Thus, the organization under consideration sponsors sporting events, participates in collaborations with sports schools, fitness clubs, conducts health lessons in schools in order to form the image of a producer of natural, healthy products. Thus, the Center for Nutrient Mixtures uses a whole range of tools for positioning and promoting its products: traditional media advertising, targeted advertising on social networks, sponsorship, sales promotion tools (tasting, events with competitive mechanics), holding special events, etc.

ABOUT CONCEPTUAL SCHEMES FOR THE DEVELOPMENT OF ECONOMIC SCIENCE

We carried out a theoretical analysis of various concepts used to describe and explain the development, progress and evolution of economic theory (economic science). The study found that the dynamics and transformations of economic theory were described using models of the development of scientific knowledge of three prominent philosophers and thinkers, namely: K.R. Popper, T. Kuhn and I. Lakatos. Nevertheless, the merits of each of these conceptual schemes are balanced by shortcomings, following mainly from the fact that K.R. Popper, T. Kuhn and I. Lakatos's concepts were developed to analyze the development of natural science knowledge. In this regard, an attempt was made to describe and explain the development of economic science through the use of an earlier approach - the law of the intellectual evolution of humanity by A. Comte. This approach reveals its advantages, expressed in the simplicity of presentation, openness to further research and interpretation of new results in the field of research on the development of economic thought. At the same time, it is worth noting the existence of shortcomings of the author's approach, consisting in the difficulty of establishing a chronological framework for the development of economic theory, the impossibility of using the A. Comte's law to describe the evolution of all economic schools, the fuzziness of the boundaries (periods) of the development of economic knowledge and a simplified understanding of the development of science itself as non-discontinuous progress - improvement.

Impact of the “One Belt, One Road” Strategic Initiative of the People's Republic of China on the socio-economic development of the Russian Federation

The aim of the study is to identify objective and subjective prerequisites, as well as the consequences of the participation of the Russian Federation in the implementation of the Chinese strategic initiative “One Belt, One Road”. During the study, we set and solved the following tasks: analyzed the stages of formation and implementation of the strategic initiative in the period from 2013 to the present; studied the impact of the Silk Road Economic Belt project on the dynamics of indicators of the development of the Chinese economy; identified the main directions for the development of Russian–Chinese foreign economic relations, as well as the advantages and threats of the project implementation for the Russian economy. The multidimensional nature of the problem predetermined the need to use the provisions of theories of the world economy, state regulation of the economy, theories of international trade and international economic relations. In order to achieve its objectives, the study used a systematic approach, which made it possible to consider the strategic initiative of the People's Republic of China “One Belt, One Road” as a result of realizing the absolute and relative advantages of the participating countries and determine the nature of its impact on the dynamics of their economic development. The study concluded that the absolute and relative advantages of the Russian economy, historical and cultural factors, as well as the leading role of the Russian Federation in integration processes and in maintaining regional security within the framework of the Eurasian Economic Union, are among the prerequisites for the participation of the Russian Federation in the implementation of the “One Belt, One Road” strategic initiative. The analysis showed that the prospects of trade and economic cooperation between Russia and China within the framework of the strategic initiative “One Belt, One Road” are due to the predicted steady growth rate of domestic aggregate demand and supply, as well as the development of policy documents aimed at the formation of effective institutions that regulate integration processes.

Doctor of souls and bodies: patriot, participant of Great Patriotic War Archbishop Luka

The purpose of the study is an attempt to give an objective picture of the relationship between the party-states of the AUCP(b)-USSR and the Russian Orthodox Church during the Great Patriotic War. We support the principle that history is a Man in it, focuse attention on the fate and activities of Archbishop Luke of Tambov and Michurinsk (V.F. Voyno-Yasenetsky). The study used methods of content analysis, comparison and research of processes from “themselves”. This allowed to form a picture of the relationship between the Archbishop of Tambov and Michurinsk Luka with the party-state of the AUCP(b)-USSR during the Great Patriotic War on the basis of archival documents and the memoirs of eyewitnesses. We made an attempt to understand the difficult position of the patriot shepherd, who fulfilled his duty as a doctor of souls and bodies in the conditions of World War II with the enemy external and the struggle against the ideological, internal – ruling party-state. Archbishop Luke was an opponent of the party-Soviet system in the USSR during the first half of the 20th century and at the same time a patriot of his homeland, an effective participant in the Great Patriotic War. This allows us to draw the following conclusions: a) in the conditions of a military alternative, the patriot Archbishop Luka performed the feat of a doctor and a shepherd for the benefit of Victory; b) the tragedy of the Motherland and flock led him to give up personal accounts with the party-state of the AUCP(b)-USSR in the name of Victory; c) the participation in this war of Archbishop Luka – thousands of saved Soviet soldiers on the operating table and huge financial donations to the Victory fund; d) the son of his homeland, he tried in every possible way to protect the spirituality of his flock from the ideological and organizational pressure of militant atheism; e) the humanism of Archbishop Luke was in his execution of the oath of Hippocrates, when he healed captured soldiers and officers of the enemy army.