Statistical Analysis of Government Impact on the Development of Innovation Activities

The article is devoted to the analysis of state instruments of influence on the internal innovation environment and the identification of statistical patterns in the development of innovative activity in Russia. To identify patterns, official statistical indicators, given on the website of the Federal State Statistics Service, as well as data from foreign research publications were used. The analysis of the four main functions of state influence on innovation activity is carried out and the main methods of state regulation in the area under consideration are identified. An analysis of the dynamic changes in the costs of innovation in Russia, both in current and basic prices, indicates a positive trend in the change in the amount of funds allocated to the country's innovation sector. The article also tests the hypothesis of the relationship between the volume of shipped innovative products in a particular entity and the volume of costs for innovative activities.

Modeling of Automation Options for Administrative Business Processes of a Preschool Educational Institution

Modeling the business processes of the organization is an integral part of the work to optimize the activities of the institution. In this paper a brief descriptive characteristic of the area under consideration is given and a list of processes to be automated is formed, which was identified based on the results of a study of the work of a preschool educational institution. The first process under study is the process of setting the tasks of the head to educators and other kindergarten workers and subsequent control over their implementation. The next process was the process of conduct-ing a survey of teachers in the framework of informal internal assessments of the institution using testing tools. These processes were modeled «As Is» to clarify the weaknesses of the solutions used, and then options for their optimization were proposed as part of the design of an information and methodological system for preschool institutions. The main purpose of such a system is to automate the informal administrative processes of the kindergarten. The result of the work is the modeled «To Be» business processes, which involve the use of modern information tools. The proposed solution can be used both within the framework of independent means and within the framework of separate modules of the information system.

National Project for Support Small and Medium-sized Businesses in the Context of Managing the Socio-

Small and medium-sized enterprises (SME) play an important role in the economic mechanisms of many countries. The article considers the main parameters of the situation that developed in Russia at the beginning of the implementation of the national project (NP). The purpose of the study is to assess the relevance of this project for the country and the validity of its indicators, taking into account the specifics of financingin the context of managing the social and economic systems of Russia. The analysis of the published research results on this topic in economic and instrumental aspects is carried out. The article analyzes the representation of small (including micro) and medium-sized enterprises in the main sectors of the national economy, identifies more «successful» sectors in this regard. The regional (by subjects of the Russian Federation) structure of such enterprises in the country is estimated on the basis of frequen-cy distributions, and quantitative estimates of their main parameters are made. The dynamics of general and state budget financing of NP in comparison with the number of employees in this area is considered. The change in the cost of creating one new workplace and one SME subject within the NP over time is analyzed; the dynamics of the number of employees per one SME subject is estimated. The structure of the distribution of financial resources of the NP between its constituent federal projects is studied. It is concluded that the national project is relevant for the country and its regions, and it is advisable to continue improving market management mechanisms and management for the successful development of SME. Proposals are formulated to supplement the list of NP indicators and to account for inflation, as well as to reduce discrepancies in information about the SME sector of the Russian Federation according to different sources.

Modeling of Automation Options for Administrative Business Processes of a Preschool Educational Institution

Modeling the business processes of the organization is an integral part of the work to optimize the activities of the institution. In this paper a brief descriptive characteristic of the area under consideration is given and a list of processes to be automated is formed, which was identified based on the results of a study of the work of a preschool educational institution. The first process under study is the process of setting the tasks of the head to educators and other kindergarten workers and subsequent control over their implementation. The next process was the process of conduct-ing a survey of teachers in the framework of informal internal assessments of the institution using testing tools. These processes were modeled «As Is» to clarify the weaknesses of the solutions used, and then options for their optimization were proposed as part of the design of an information and methodological system for preschool institutions. The main purpose of such a system is to automate the informal administrative processes of the kindergarten. The result of the work is the modeled «To Be» business processes, which involve the use of modern information tools. The proposed solution can be used both within the framework of independent means and within the framework of separate modules of the information system.

Identification of Statistical Patterns in the Field of Trademark Registration

The article is about identification of statistical patterns in the field of trademarks and service marksregistration. To identify patterns, official statistical data provided in the relevant state collections were used. The analysis of dynamic changes in the certificates and the filled applications allowed us to indicate positive conclusions about the intellectual property registration in Russia. The article also provided the hypothesis of the dependency between the number of organizations in a certain region and the number of registered trademarks and service marks. It was concluded that the hypothesis put forward about the presence of a possible dependence between the number of organizations in a certain region and the number of registered trademarks and service marks was partially confirmed. There really is a pattern, that is, with an increase in the number of organizations in a certain region, the number of registered trademarks and service marks increased, but it was not possible to build a clear mathematical model of dependence.

QMS Development Process at the Enterprises of the Oil and Gas Complex of the Russian Federation on the Example of Gazprom

The relevance of the study is justified by the influence of the QMS implemented in Russian oil and gas companies on the improvement of business processes, product quality and the final results of enterprises. The main objective is to determine the QMS` impact of PJSC Gazprom on the company's performance.The information and analytical base of the research is the data of normative and methodological documentation, periodical press, information resources of the Internet, as well as statistical data collected and analyzed by the authors. The article considers the quality standards in the oil and gas sector of the Russian Federation as a whole, as well as the standards implemented in PJSC Gazprom for the period 2015–2020. The circumstances that make it difficult to implement the QMS in Gazprom PJSC are highlighted. PJSC Gazprom is developing a corporate quality management system, successfully implementing its own QMS policy for suppliers and partners, conducting an audit of the QMS and monitoring quality deficienciesdue to the improvement of the QMS. The results show that QMS development process of PJSC Gazprom allowed the company to increase revenue, reduce production costs, reduce the number of defects, increase customer satisfaction, increase in-tangible assets for 2015–2020 by increasing the cost of the trademark, simplify the system of participation in procurement procedures and tenders due to the availability of a certificate of quality compliance with international standards.

Smartwatch Innovation Landscape

The authors analyzed the smartwatch market and identified the prospects for its further innovative development. The purpose of the study was to build an innovative landscape of the smart watch market to determine the investment attractiveness of this industry.The relevance of the research topic is due to the growing number of buyers of devices that combine the functionality of a cell phone in a relatively small size and convenient form of operation. In this regard, the success of smart watches is justified by a combination of these factors. The process of improving the func-tionality launched by large manufacturing companies will continue in the current perspective, and the projected pace of technological updates will only grow.To understand the prospects for the development of the smartwatch market, this study used methods for analyzing patent and non-patent. Information and reviewed the latest patented technologies from two leading manufacturers: Samsung and Apple. The authors also analyzed user queries in the Google search engine using Google Trends Analytics. After analyzing patent and non-patent sources of information, conclusions were drawn, and recommendations were made for the development of the smartwatch market. The technological landscape was chosen as the final form of presentation of the research results.

The Effect of the New Lease Accounting Rules under IFRS 16 on the Financial Reporting of Russian Companies

Renting is an important and widely used financial solution. Many companies rent a significant number of expensive objects, including cars, offices, power plants, retail stores and airplanes. In 2016 the IASB issued a new standard, IFRS 16 «Leases», replacing the old standard on leases, which entered into force on January 1, 2019. The standard did not make significant changes to the method of accounting for landlords, while tenants experienced a serious impact of the new standard. They now recognize almost all leases in the balance sheet by reflecting an asset that represents the right to use it for a certain period of time, and a financial liability. The article presents the results of the analysis of the financial reports prepared according to IFRS of Russian companies, revealing the impact of the introduction into force from 2019. IFRS 16 «Lease». According to the results of the study, it was revealed that the new rules for reporting leased property had a significant impact on the reporting indicators of tenants, reducing their liquidity. In addition, it was found that some companies, based on the specifics of the terms of lease agreements, reflected additional items in the balance sheet asset that disclosed the amounts of deposits and insurance payments.

Impact of Digitalization on the Assessment of Liquidity and Solvency of an Enterprise

This article is devoted to the issues of improving the assessment of liquidity and solvency indicators. Liquidity and solvency are one of the main signs of the stability of the financial condition of the enterprise. The relevance of the scientific discussion is confirmed by a review of modern publications in which domestic and foreign authors express their opinions on the interpretation, calculation and application of these indicators. This study analyzes the application of liquidity and solvency indicators in the new conditions of the digitalization of the economy. The author puts forward a hypothesis: under the influence of digitalization, the assessment of these indicators may be distorted, and, as a result, external users may receive incorrect information. As a specific example, the annual and quarterly data of the enterprise of PJSC «Aeroflot» for 2017–2020 are considered. As a result of the analysis, the assumptions about the distortion of conclusions based on traditionally calculated indicators are confirmed. The author proposes an improved method for assessing liquidity and solvency indicators in the context of digitalization.

Assessment of the Covid-19 Pandemic Impact on the Economy in the Sphere of Physical Culture and Mass Sports

The investigation was aimed at identifying indicators of the Covid-19 pandemic impact on the sphere of physical culture and sports in a heterogeneous array of statistical indicators. The authors used official governmental statistics and Internet statistics reflecting thematic online activity of the population and various aspects of the state of organizations operating in the field of physical culture and sports. Despite of a significant reduction in cash receipts from the services provided in this area, specialized organizations are overcoming the consequences of the pandemic. New forms of inde-pendent and online physical education and sports, which became widespread during the strict quarantine restrictions, remain popular among the population. Quantitative evidence of that statement was worked out: the values of statistical indicators of consumption by the population of physical culture and sports services, demography of organizations operating in the field of sports, by the fall of 2020, began to return to pre-crisis values. Indicators of the demand for physical culture and sports services in online formats included attendance of thematic sites and public pages in social networks, as well as the number of thematic search queries. It was found that such an indicator as the number of visits to the online training site continued to increase even after the quarantine restrictions were lifted. One of the directions of scientific research in that area can be the development of methods for collecting, aggre-gating and data mining, allowing to assess the degree of adaptation of physical culture and sports organizations to the conditions of restrictive measures by using the capabilities of the digital economy.