Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.

Marketing Strategy of the Uber Company in the Global Taxi Service Aggregator Market

The article focuses on the consideration of the marketing strategy of the Uber company. A strategy is essential when a company enters new markets. It is a difficult task for any business and requires managers to understand the specifics of the formation, management of marketing strategies in both local and global markets. The above factors determine the relevance of the research topic. In connection with the processes of globalization and significant modifications in the technological support of business, activities in modern markets are changing significantly. The purpose of this article is to analyse the implementation of the marketing strategy of Uber in the global market to indicate the characteristics and directions of development. In research, the following methods applied: a comparative, analysis and methodology for developing marketing strategies. The American service Uber is striving to gain leadership positions in the development of the Russian market. This drive drives offensive strategies that combine direct competition for low prices and strategies that increase resources and customers by engaging an audience that competitors have missed. As the analysis of the company’s activities showed, Uber implements a specific marketing strategy as an offensive strategy. As part of the confrontation with the main competitors, Uber actively invests in the promotion and advertising of the service, pays attention to pricing policy to provide opportunities for participation in price competition. The American service Uber is striving to gain leadership positions in the development of the Russian market. This commitment drives offensive strategies that combine direct competition for low prices and plans that increase resources and customer base by engaging an audience that competitors have missed. As a result of the analysis of the market of services-aggregators of taxi services, we can conclude that competition is intensifying both from the main competitors, Gett and Yandex.Taxi, and from indirect competitors. Hence, launching a third-party service will be a reactive strategy for Uber, as chief competitors have already diversified their service portfolio. Thus, the marketing strategy in modern conditions of development is an efficient mean for promoting a company in the international market.

From the History of the Reign of Solomon I in Imereti (1766-1768)

All known official appeals from Imereti to the Russian court in the 18th century were made under strict secrecy from the Ottoman Empire, and the embassies were either headed by clergy or representatives of the clergy were always part of the embassies. The principle of forming the composition of the embassy clearly indicates that the clergy of Imereti, as well as Kartli-Kakheti, was directly involved in political issues, and the ambassadors were supporters of the current rulers or kings. The clergy served as a living proof of Imereti’s commitment to the Christian world, despite Ottoman rule, oppression and the decline of religious culture. However, during the period we are considering, the first appeal of Solomon I to Russia for support (1766), he attracts only a representative from the Imeretian princes. The organization of the message was entrusted to Prince Kaihosro Tsereteli. Then the connection with Kizlyar was secretly maintained through the hegumen of the Ossetian spiritual commission Gregory, who already in 1768 was instructed to deliver a response message from Russia to Solomon, on condition that the secrecy of the owner’s correspondence with Russia be kept. The Imeretian and Abkhaz Catholicos Vissarion, acting at that time, cannot participate in this secret case, due to opposition to the king of the Rachinsky Eristovs, other persons from the Georgian clergy are not involved by Solomon either. Solomon’s non-representative appeal to Russia can only be associated with his position ol an exile and his inability to form the composition of the embassy, which is assigned to the tsar. Instead, we see that King Solomon is sending a single “messenger” with an important message from the princes of Tsereteli. Based on a comparison of the known historical facts of the reign of Solomon I in Imereti and the information presented in the document under consideration, the conditions and reasons that led Solomon in 1766 to a written appeal to Russia about the possibility of granting him political asylum are clarified.

The Attraction of Literary Local Lore Material and Information from the Native Literature of Students in the Study of A.M. Gorky

The problem of perceiving fiction has aesthetic, sociological, historical and psychological aspects. In this regard, in the methodology of teaching Russian literature to the national audience, special attention is paid to the deep, faithful and subtle reproduction of the literary works of writers, the development of the reader’s talent. Fiction as a form of art is a special area of the aesthetic. In a truly fictional work, all its elements are subordinate to the expression of a certain content, expressive, figurative, therefore, the reader’s understanding of a literary work is not only aesthetic, but also evaluative in nature. There are three stages of students’ perception of the writer’s creation: 1) recreation and experience of images of the work, with the leading process of imagination; 2) understanding of the ideological content; V.G. Belinsky called this stage “true pleasure”; 3) the influence of fiction on the personality of the reader as a result of the perception of the work. Fiction affects the worldview, speech, moral behavior in society, aesthetic and artistic development, in general, the formation of a person’s personality. The teacher tries to ensure that students have the necessary knowledge, developed, recreational imagination, emotional sensitivity, a sense of the poetic word, observation, the ability to make comparisons, comparisons, generalizations, conclusions. Their perception of a work of art is a difficult process that directly depends on previous knowledge of literature, facts of the history of culture, history of society. The complexity of the spiritual world of a modern young person is due to the development of personality in the context of the rapid progress of society. All this poses a difficult task for methodological science - to diversify the means of analysis, its types and techniques, effective ways of influencing art on students. In the national audience, the main problem of studying Russian literature - the teacher needs to reveal Russian-national literary ties with specific examples, based on certain historical conditions, national specifics, use translations of the works of the Russian writer into the native language of students, literary local history material, highlight the attitude of cultural figures of the native people to the work of the Russian writer, to his personality.

On the History of the Anglo-Russian Confrontation in the Western Caucasus

The article examines the scale and methods of the anti-Russian military-political activity of British emissaries in the Western Caucasus in the first half of the 19th century. The scientific novelty lies in the fact that for the first time in the work the intelligence activity of British “traveling” agents in the Western Caucasus is subjected to a special study, as an independent, gaining strength way of fighting in international contradictions for the Caucasus. The relevance of the topic of the proposed article seems to us indisputable due to the incompleteness of international rivalry and the eternal Eastern question. Russian Empire in the late 20s — early 30s XIX century. took possession of all legal rights to the North-West Caucasus and outlets to the Black Sea. With its confident military successes and new territorial accessions, Russia threw a serious challenge to the European powers, and especially England, the dominant power on the European continent at that time. One of the most important tasks of England is to nullify all the achievements of Russia in Turkey and prevent its consolidation in the territory of the Western Caucasus. England, adhering to the favorite method of “raking in the heat with someone else’s hands”, and in Circassia is testing its effectiveness. Since the 30s. XIX century. Numerous British agents flooded the Caucasus, turning the Circassians against Russia. The Black Sea coast of the Caucasus has become a place of uninterrupted supply of weapons to the mountaineers. As a result of the work, the author comes to the conclusion that the sources considered in the work can represent a scientific basis for confirming the involvement of Britain in anti-Russian agitation in the Western Caucasus. The uninterrupted supply of weapons to the highlanders organized by British agents helped to maintain military tension and a fighting spirit in Circassia.

Features of the Implementation of Additional Education Programs Using the Networked Learning

Relevance: currently, the development of network interaction of educational organizations, especially higher education, as a specific organizational form of integration of participants in the educational process is becoming increasingly relevant. At the same time, the issues of regulatory support for the network form of training have not been fully studied. In addition, the use of a network form of implementing additional vocational education programs has its own peculiarities, which, according to the authors, have not yet been taken into account in the legislation on education, and requires a separate discussion. The purpose of the work: from the point of view of the requirements that are imposed on modern education, including additional professional education, as well as taking into account the rapid development of educational technologies, the authors justify the need for educational organizations to use the network form when implementing advanced training courses and professional retraining programs. Methods: during the research, such traditional methods and methods of scientific cognition as analysis, synthesis, methods of induction and deduction were used. Results: on the basis of normative and methodological acts, the authors identified various types and tasks of network cooperation of educational organizations, noted certain difficulties in applying the network form of implementing additional professional education programs, including in terms of regulatory legal regulation of these issues. The authors come to the conclusion that the network training is useful in the field of additional vocational education, since this significantly improves its quality and responses the needs of employers and employees, as well as leads to the emergence of new educational programs that meet the demand in the labor market. In addition, joint projects of organizations have a positive impact on educational technologies and methods that I use in the learning process, stimulating the mutual exchange of best educational practices.

Fortress in the village of Achabet in the Republic of South Ossetia According to Written Sources and Historiographic Data

The fortress in the village of Achabet is known from a number of written sources of the early 15th and 18th centuries. Despite this circumstance, in the scientific tradition it is contradictory to believe that the first information about the fortress contained in written sources refers to the events of the middle of the 16th century, and the lower limit of several periods of its construction is correlated by researchers with the same time. The presence of a contradiction between the information about the fortress contained in written sources and the presentation of this information in the scientific tradition determined the relevance of this study. The aim of the study, therefore, was to resolve this contradiction by analyzing and comparing the known information from written sources about this monument with information about it contained in the historical and linguistic literature, as well as with descriptions of the monument presented in the literature on the history of fortifications of the Transcaucasia. This comparison, in turn, made it possible to present a possible chronology of the construction of a number of objects that made up the complex of the monument over several periods of its construction. According to the results of the study, it is assumed that the tower and the adjacent semicircle of the first fortress wall were erected at the turn of the 13th–14th centuries, the second fortress wall was built along the first in the second half of the 15th century, and the third wall, the largest in terms of area covered, was erected in the 30-s of the 18th century. The materials for the study were written sources, as well as information about field examinations of the monument, available in the scientific tradition. The research was carried out on the basis of the method of comparative historical analysis.

Competitiveness of the Russian Banking System: Cross-Border Aspect

The processes of globalization and cross-border relations between countries have made it possible to carry out work and provide services in the markets of another country. In the conditions of the banking sector, this process is expressed in the branches of foreign banks or by investing money in the authorized capital of an existing bank. In this case, the management process is located in another country. Foreign investment in all sectors plays an important role in the development of the economy. The classification of commercial banks depends on the source of financing of the authorized capital. The article analyzes the impact of foreign investment on national banking organizations. The growth in the number of commercial banks exacerbates competition in the country. Market participants increase their competitive advantages by introducing additional banking services. The banking sector includes the authorized capital of non-residents, so the bank’s strategy is developed by citizens of another country, taking into account national characteristics. While the foreign banking industry is more likely to overtake domestic technologies, innovations increase the level of competition by adapting foreign mechanisms to Russian markets. The purpose of the study is to analyze the competitive advantages of the national banking sector, taking into account foreign capital. In order to determine whether the policy of a foreign bank affects the atmosphere of the national market, it is necessary to study the industry leaders, measure the share and scale of non-resident banks, using the calculation of the Gerfindahl-Hirschmann market concentration index. The results obtained can reasonably describe the banking market, describe the risks and ways of development of the industry, taking into account the need for an investment fund.

Actual Problems of the Development of the Regulatory Framework for Digitalization

The article examines the Russian experience of the transformation of the modern economy. The widespread introduction of digitalization is ahead of the existing regulatory framework in this area. For the most part, all digital platforms through which payments take place or some kind of transactions and transactions take place belong to foreign companies or companies whose headquarters are located abroad, and, consequently, taxes are paid abroad. This indicates a lag in the formation of not only the tax base in accordance with today’s demands of the modern economy, but also the entire regulatory framework in the field of digitalization in our country. In 2019, the Digital Economy program and the signed decree of the Government of the Russian Federation “On state support for leading companies in the development of products, services and platform solutions based on end–to-end digital technologies” were approved. The author of the article assesses the possibility of implementing the features of the application of the provisions of the Federal Law “On experimental legal regimes in the field of digital innovations in the Russian Federation” in the direction of “provision of state and municipal services and implementation of state control (supervision) and municipal control, the exercise of other powers and functions by state and local self-government bodies” on the example of the Perm Region.

The «Сaucasian Guestion» in Iran’s Foreign Policy at the Beginning of the XVII Century

The article examines the Caucasian vector of Iran’s foreign policy at the beginning of the XVII century. as one of the most priority directions of the Shah’s foreign policy, Iranian-Russian diplomatic cooperation and interaction, as well as as the most important factor in ensuring the security of the Safavid state in the face of the threat of Ottoman expansion. During the XVI-XVII centuries, certain territories of the Caucasus were in the sphere of political influence of Safavid Iran, which managed to systematically establish control over Eastern Georgia, Eastern Armenia, Azerbaijan and part of Dagestan. A comprehensive study of the Caucasian policy of Safavid Iran during its military and political domination in the region allows us to identify historical patterns and trends of modern socio-political processes in the Caucasus and the Middle East. The study of the problem of delineating the spheres of political influence of regional powers in the context of the foreign policy strategy of Safavid Iran at the beginning of the XVII century. It requires a scientifically based analysis and objective assessment, since Iran traditionally demonstrates its activity in the region, develops cooperation with regional actors in the political, diplomatic, trade, economic and cultural spheres. The purpose of the study is to study the Caucasian policy of Safavid Iran, as well as methods and means of its implementation at the beginning of the XVII century. The scientific novelty of this research is determined by the introduction into scientific circulation of a wide range of diverse historical sources and literature necessary for rethinking and generalizing the content of existing theoretical, methodological and scientific approaches, comparative analysis of domestic and foreign concepts on this issue, as well as a systematic study of geostrategy and the Caucasian vector of Iran’s foreign policy in the period under review.