Evaluation of the “Expoforum” congress and exhibition center as a driver for the formation of the market for hotel services in Saint-Petersburg

This article examines the influence of the Expovorum exhibition center on the formation and functioning of the hotel services market in Saint– Petersburg. In the course of the study, features of the congress and exhibition infrastructure of St. Petersburg were examined, current state of the ExpoForum center was analyzed together with the evaluation of its impact on the formation of hotel services in St. Petersburg. As a result, this research identifies a number of problems in the hotel services sector of Saint-Petersburg caused by the impact of the ExpoForum exhibition center.

Tools for assessing the financial stability of the enterprise

This article describes in detail one of the main tools for assessing the financial stability of an enterprise. The study describes a method for analyzing the financial stability of an enterprise based on relative indicators: its own working capital, the aggregate of its own and long-term funds, the total amount of sources for the formation of reserves and costs of an economic entity, and shows practical calculations on the example of an economic entity. The study reveals the essence of the method for determining one of the four types of financial situation: absolute stability, normal stability, unstable and crisis financial condition. The types are characterized based on the values of the threecomponent indicator of financial stability. Based on the results of the analysis of financial stability based on relative indicators, conclusions and proposals are made, with emphasis on the stabilization of the financial situation. The advantages and disadvantages of using the studied tool for assessing the financial stability of the enterprise are also highlighted.

SOCIAL ECONOMY INDICATOR ON CONSTRUCTING FOREST SUSTAINABILITY IN BALI

Forestry issue has ever been discussed in conference of United Nation Framework Convention on Climate Change about deforestation that happens because industrialization that oriented toward economical growth and ignores environment aspect that can cause global warming. In Bali, sustainability has been a pplied since long time ago. It can be proved by the existence of tumpek wariga that makes an appreciation respect directly to the plants is an embodiment of environmental sustainability as a manifestation of local wisdom. This is insufficient remember the fact that the condition of Bali's forests has been distorted. This analysis aims to know the simultaneous and partial influences and the most dominant determinants affecting forest sustainability. Within the lifetime data and analysis of adaptive partial adjustment model double log, this analysis found the fact that simultanousely and partially Domestic Product Regional Bruto, the amount of citizen, regional autonomy policy and forest sustainability condition on previous year has significant influence toward forest sustainability during the period of this analysis. The amount of citizen variable is the most dominant variable toward forest sustainability because it obtains the highest standardized of coefficient data of 0,292. Based on the analysis, result and discussion, forest have to be well maintained, conserved and utilized in balance for all the people prosperity in current generation and for the sake of next generation. Correct management needed for development sustainability especially in long-term capacity through internalization and negative externalization which caused by economical development

Contribution of soviet historians to the development of domestic people’s studies

The article is devoted to the contribution of Soviet domestic science to the study of the peasant class in the second half of the XVIII century. in the Russian Empire. The position of the peasantry in state policy is analyzed, and the scientific schools of the Soviet period specializing in the study of the system of serfdom are considered. The question is raised about the scientific achievements of Soviet historical science in the complex of using the existing approaches, scientific schools, and the system of knowledge about the development of the peasantry in the Russian Empire in the second half of the XVIII century. The study of social and economic processes of development of the peasant class during the evolution of feudal relations was the most popular topic of scientific research in Soviet historiography. The problems related to the condition of dependent peasants during the period of serfdom in tsarist Russia deserve careful study and continue to arouse interest in the works of Russian researchers.

Establishing cause-and-effect relationships in the audit report as a key criterion for the value of internal audit

The article considers methodological principles for increasing the value of internal audit. The primary source of the value of internal audit, the final goal of the audit report and approaches to assessing its quality are identified. Methods of establishing cause-and-effect relationships in the audit report are considered. The ontological and philosophical foundations of the cause are revealed. The requirements of International professional standards of internal audit for documenting audits are set out.

SOCIAL ECONOMY INDICATOR ON CONSTRUCTING FOREST SUSTAINABILITY IN BALI

Forestry issue has ever been discussed in conference of United Nation Framework Convention on Climate Change about deforestation that happens because industrialization that oriented toward economical growth and ignores environment aspect that can cause global warming. In Bali, sustainability has been a pplied since long time ago. It can be proved by the existence of tumpek wariga that makes an appreciation respect directly to the plants is an embodiment of environmental sustainability as a manifestation of local wisdom. This is insufficient remember the fact that the condition of Bali's forests has been distorted. This analysis aims to know the simultaneous and partial influences and the most dominant determinants affecting forest sustainability. Within the lifetime data and analysis of adaptive partial adjustment model double log, this analysis found the fact that simultanousely and partially Domestic Product Regional Bruto, the amount of citizen, regional autonomy policy and forest sustainability condition on previous year has significant influence toward forest sustainability during the period of this analysis. The amount of citizen variable is the most dominant variable toward forest sustainability because it obtains the highest standardized of coefficient data of 0,292. Based on the analysis, result and discussion, forest have to be well maintained, conserved and utilized in balance for all the people prosperity in current generation and for the sake of next generation. Correct management needed for development sustainability especially in long-term capacity through internalization and negative externalization which caused by economical development

Modern marketing technologies as a factor of increasing competitiveness of tourism enterprises

Promotion of a tourism product and individual tourism services today is impossible without the use of modern marketing technologies. Their application is currently the key to the competitiveness of the tourism industry enterprises in the tourism services market. The article notes the penetration of various technological innovations in the activities of tourist enterprises, the development of information and communication technologies and the digitalization of marketing communications with the internal and external environment. The specifics of the formation of unique competitive advantages of the tourism industry enterprises is considered. Attention is focused on the need to demonstrate the main achievements, the uniqueness of the services provided on the website of the tourism industry enterprise. It is noted that the use of modern marketing technologies should not imply a rejection of classical methods of promotion. It is proposed to use an integrated approach that allows you to most effectively combine the provisions of classical marketing and the potential of modern technologies.

Digitalization of banking activities in the E-COMMERCE market: new opportunities for the development of the credit and financial sector at the present stage

The article analyzes the changed consumer preferences in the conditions of COVID-2019 coronavirus disease, and also defines the prospects and directions for further development of digital banking services in the e-commerce market. Proposals are formulated to increase the level of user satisfaction with digital banking services in the conditions of self-isolation in the e-commerce market. The social consequences in the banking sector should be reflected, accompanying the digital transformation, in the shifting points of consumer preference and banking services aimed at providing services. Ignoring these changes will inevitably lead to lost financial benefits for Russian banks in the e-commerce market, as well as the emergence of new non-banking players. The practical value lies in offering new niches for using digital banking services within the framework of changing customer preferences.

Assessment of the current state of market for tourist services in the Siberian federal region

This article discusses the market for tourism services in Siberia. The research identifies the main development trends in tourism of Siberia, as well as analyses the market for tourist services in the most popular touristic regions: Novosibirsk Oblast, Altai and Kemerovo Oblast. As a result, the study distinguished the main prospects for the development of tourism in the face of the threat of the coronavirus infection spread (COVID-19) and identified key problems of the tourism sector in the regions under analysis.

Tax conditions for doing business as a component of investment monitoring at the emerging financial market of China

We analyze the tax conditions for doing business in mainland China, taking into account the degree of financial market’s development for determining the main areas of tax support for financial development, as well as obstacles to it, generated by the tax system, relevant for the emerging financial market of the Russian Federation. We show that despite the low overall tax burden, the tax burden on the entrepreneurial sphere in the PRC is higher than the average in the countries with an emerging financial market. However, time to comply and number of payments in China have significantly decreased over the past decade and are relatively convenient for business. Special attention was paid to the country's financial development in tandem with the measures of tax incentives. We show that although the financial system of mainland China is based more on banks than on the stock market, the conditions for tax exemption of individual income are harmonized for bank deposits and securities, which equally stimulates the development of both sectors.