Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.095
T. Guseva, E. E. Smetanina, A. Izotov
The article presents the problems of the development of tax legal relations in the context of digitalization. Digitalization has a comprehensive impact on legal phenomena, including tax legal relations, the rights and obligations of participants in tax legal relations, within the national legal systems of developed and developing countries. Of particular importance in the study of tax legal relations in the context of digital transformation is the determination of the features of their development. The digital transformation of tax legal relations has a multidirectional nature, covering all stages of the tax process. The article analyzes the main trends in the development of tax legal relations in relation to all stages of the tax process. The article formulates the foundations for the transformation of tax legal relations, as well as the prospects for the digital development of tax legal relations. The study found that the digital development of tax legal relations is impossible without the creation of effective mechanisms to ensure the rights of taxpayers, implemented, on the one hand, on the basis of digital technologies, and on the other hand, suggesting the inadmissibility of infringement of the taxpayer's rights by defects in the use of information systems.
{"title":"Features of the Development of Tax Legal Relations in the Context of Digitalization","authors":"T. Guseva, E. E. Smetanina, A. Izotov","doi":"10.2991/aebmr.k.201205.095","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.095","url":null,"abstract":"The article presents the problems of the development of tax legal relations in the context of digitalization. Digitalization has a comprehensive impact on legal phenomena, including tax legal relations, the rights and obligations of participants in tax legal relations, within the national legal systems of developed and developing countries. Of particular importance in the study of tax legal relations in the context of digital transformation is the determination of the features of their development. The digital transformation of tax legal relations has a multidirectional nature, covering all stages of the tax process. The article analyzes the main trends in the development of tax legal relations in relation to all stages of the tax process. The article formulates the foundations for the transformation of tax legal relations, as well as the prospects for the digital development of tax legal relations. The study found that the digital development of tax legal relations is impossible without the creation of effective mechanisms to ensure the rights of taxpayers, implemented, on the one hand, on the basis of digital technologies, and on the other hand, suggesting the inadmissibility of infringement of the taxpayer's rights by defects in the use of information systems.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128274070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.067
Z. M. Ilaeva, D. Alikhadzhieva, Z. R. Askhabova
The agricultural production is a traditional area for the Chechen Republic and has a lot of experience. The article discusses the application of digital technologies in the sphere of organic production in agriculture. An analysis of the state and management of the organic production, as well as projects for the construction of new modern greenhouse complexes, was carried out on the example of the Chechen Republic. The advantages and benefits of using digital technologies in the economy in relation to the agricultural sector are shown, as well as the advantages of technologies for the organic production for sustainable development and protection of public health. Procedures and an algorithm for the use of digital information technologies was developed on the example of the development of the greenhouse industry in the Chechen Republic. An assessment of the prospects for the organic production within the framework of import substitution programs is given.
{"title":"Application of Digital Technologies in the Sphere of Organic Production in the Agribusiness: Experience of the Chechen Republic","authors":"Z. M. Ilaeva, D. Alikhadzhieva, Z. R. Askhabova","doi":"10.2991/aebmr.k.201205.067","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.067","url":null,"abstract":"The agricultural production is a traditional area for the Chechen Republic and has a lot of experience. The article discusses the application of digital technologies in the sphere of organic production in agriculture. An analysis of the state and management of the organic production, as well as projects for the construction of new modern greenhouse complexes, was carried out on the example of the Chechen Republic. The advantages and benefits of using digital technologies in the economy in relation to the agricultural sector are shown, as well as the advantages of technologies for the organic production for sustainable development and protection of public health. Procedures and an algorithm for the use of digital information technologies was developed on the example of the development of the greenhouse industry in the Chechen Republic. An assessment of the prospects for the organic production within the framework of import substitution programs is given.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131345733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.062
A. Ismailova
The activity of any organization is provided by the production of final products or services that meet clearly defined requirements and needs of the company, meet the applicable standards and technical conditions, provides the current legal acts, and are also offered to consumers at an acceptable competitive price. To fulfillment these requirements is ensured by managing of the competitiveness of products and services, which should be carried out systematically. There must be targeted process of the influencing to the management objects which carried out in produсing and using product, to ensure and maintain necessary quality sutisfying the requirements of consumers and the whole society.
{"title":"Features of the Competitiveness Assessment of Small Tourist Organizations on the Russian Market","authors":"A. Ismailova","doi":"10.2991/aebmr.k.201205.062","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.062","url":null,"abstract":"The activity of any organization is provided by the production of final products or services that meet clearly defined requirements and needs of the company, meet the applicable standards and technical conditions, provides the current legal acts, and are also offered to consumers at an acceptable competitive price. To fulfillment these requirements is ensured by managing of the competitiveness of products and services, which should be carried out systematically. There must be targeted process of the influencing to the management objects which carried out in produсing and using product, to ensure and maintain necessary quality sutisfying the requirements of consumers and the whole society.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"28 18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132505825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.002
O. Prikhodko, A. Pyankova, I. A. Filatova
The article describes the term “multiple complex developmental disorders”. In most cases, this concept refers to a violation in which there are two or more severe defects in psychophysical development. The structure of the disorder and the degree of manifestation of developmental abnormalities may vary from mild to severe. One of the main disorders in the structure of multiple complex developmental disorders is a violation of intellectual development (mental retardation), which is usually combined with disorders in the motor, sensory, mental, and emotional spheres. The principles of correctional work with children with multiple complex developmental disorders are presented. The features of the organization of interaction between a speech therapist and parents of preschool children with this defect are outlined, and the directions of work are described. The main forms of interaction between a speech therapist and parents are direct consultations with them and classes with the child with their direct participation. The article describes the use of digital technologies in the formation of speech and communication skills in preschool children with multiple complex developmental disorders. Digital technologies can be used by a speech therapist at every stage of work with preschoolers, used in speech correction and mental processes, and in the formation of communication skills.
{"title":"Organization of Interaction Between Speech Therapists and Parents of Preschool Children With Multiple Complex Developmental Disorders Using Digital Education Technologies","authors":"O. Prikhodko, A. Pyankova, I. A. Filatova","doi":"10.2991/aebmr.k.201205.002","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.002","url":null,"abstract":"The article describes the term “multiple complex developmental disorders”. In most cases, this concept refers to a violation in which there are two or more severe defects in psychophysical development. The structure of the disorder and the degree of manifestation of developmental abnormalities may vary from mild to severe. One of the main disorders in the structure of multiple complex developmental disorders is a violation of intellectual development (mental retardation), which is usually combined with disorders in the motor, sensory, mental, and emotional spheres. The principles of correctional work with children with multiple complex developmental disorders are presented. The features of the organization of interaction between a speech therapist and parents of preschool children with this defect are outlined, and the directions of work are described. The main forms of interaction between a speech therapist and parents are direct consultations with them and classes with the child with their direct participation. The article describes the use of digital technologies in the formation of speech and communication skills in preschool children with multiple complex developmental disorders. Digital technologies can be used by a speech therapist at every stage of work with preschoolers, used in speech correction and mental processes, and in the formation of communication skills.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131813034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.075
A. Boev, V. Kolesnikova, A. A. Kolodyazhnaya
The article is devoted to the study of theoretical aspects of the strategy of transformation of industrial structures. The main scientific views on the essence of change strategies and enterprise development are analyzed. The content of the strategy of institutional transformations of industrial complexes in the digital economy is determined as a set of goals, plans, principles and measures that determine the logic and parameters of controlled changes in the organizational and economic model of the enterprise's functioning in order to ensure its long-term competitiveness and adaptation to new market conditions. The general and distinctive elements of the transformation strategy, development strategy and growth strategy are highlighted. The level and place of the strategy of institutional transformations in the hierarchy and system of strategies of industrial complexes are determined. The recommended structure of goals and plans for the enterprise transformation strategy has been developed. Various types and kinds of change strategies classified by reputable domestic and foreign scientists have been investigated. The author's typology of strategies for institutional transformation of industrial complexes in the digital economy is proposed and justified. It includes: 1) a strategy of advanced transformation; 2) a strategy for resolving contradictions; 3) a strategy of following the trend. The developed typology can be used by the management of industrial organizations when choosing a strategy for reforming companies.
{"title":"Typology of Institutional Transformation Strategies of Industrial Complexes in the Digital Economy","authors":"A. Boev, V. Kolesnikova, A. A. Kolodyazhnaya","doi":"10.2991/aebmr.k.201205.075","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.075","url":null,"abstract":"The article is devoted to the study of theoretical aspects of the strategy of transformation of industrial structures. The main scientific views on the essence of change strategies and enterprise development are analyzed. The content of the strategy of institutional transformations of industrial complexes in the digital economy is determined as a set of goals, plans, principles and measures that determine the logic and parameters of controlled changes in the organizational and economic model of the enterprise's functioning in order to ensure its long-term competitiveness and adaptation to new market conditions. The general and distinctive elements of the transformation strategy, development strategy and growth strategy are highlighted. The level and place of the strategy of institutional transformations in the hierarchy and system of strategies of industrial complexes are determined. The recommended structure of goals and plans for the enterprise transformation strategy has been developed. Various types and kinds of change strategies classified by reputable domestic and foreign scientists have been investigated. The author's typology of strategies for institutional transformation of industrial complexes in the digital economy is proposed and justified. It includes: 1) a strategy of advanced transformation; 2) a strategy for resolving contradictions; 3) a strategy of following the trend. The developed typology can be used by the management of industrial organizations when choosing a strategy for reforming companies.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121195098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.107
O. Sushkova
{"title":"The Impact of Digital Technologies on the Development of Self-Regulation","authors":"O. Sushkova","doi":"10.2991/aebmr.k.201205.107","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.107","url":null,"abstract":"","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128642497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.056
G. Kvon, A. Titovets
The article provides an overview of existing strategic documents of the federal and regional levels on the development of information and digital technologies in the constituent entities of the Russian Federation. The main strategic guidelines and volumes of investments for the implementation of projects in this area have been determined. It shall be noted that, depending on the level of regions (and countries), these strategies provide for different use of information technologies, which predetermines different amounts of funding, based on the capabilities and readiness of entities to implement them in the context of existing differentiation. The article is aimed to examine the investment aspects of the development of information and digital technologies in the subjects of the UFD and substantiate their development strategies. The leading research method is the system-object approach, as well as generally accepted methods of analysis and synthesis. The article presents the analysis results and evaluation of a number of indicators facilitating the objective assessment of the strategic development of the macroregion in the studied area, due to the investment in it.
{"title":"Strategic Guidelines for the Development of Information and Digital Technologies of the Subjects of the Macroregion: Investment Aspect","authors":"G. Kvon, A. Titovets","doi":"10.2991/aebmr.k.201205.056","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.056","url":null,"abstract":"The article provides an overview of existing strategic documents of the federal and regional levels on the development of information and digital technologies in the constituent entities of the Russian Federation. The main strategic guidelines and volumes of investments for the implementation of projects in this area have been determined. It shall be noted that, depending on the level of regions (and countries), these strategies provide for different use of information technologies, which predetermines different amounts of funding, based on the capabilities and readiness of entities to implement them in the context of existing differentiation. The article is aimed to examine the investment aspects of the development of information and digital technologies in the subjects of the UFD and substantiate their development strategies. The leading research method is the system-object approach, as well as generally accepted methods of analysis and synthesis. The article presents the analysis results and evaluation of a number of indicators facilitating the objective assessment of the strategic development of the macroregion in the studied area, due to the investment in it.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128252517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.105
Bui Cong Phu, Bui Doan Hien, Vu Trinh Hai Viet
{"title":"Influence of the Investigation Process on the Political, Economic and Social Status of the Accused in Criminal Cases in Vietnam","authors":"Bui Cong Phu, Bui Doan Hien, Vu Trinh Hai Viet","doi":"10.2991/aebmr.k.201205.105","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.105","url":null,"abstract":"","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114833941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.018
T. Azarnova, N. Shishkina, E. Shulgina
In the era of growing digital economy education plays a crucial role in training qualified specialists having and demonstrating digital competencies needed on the labor market for a dynamically developing business. In order to develop mechanisms for optimizing the management of educational processes and improving the compliance of educational results with the needs of the economy this paper offers such formalized tools as mathematical models, methods and algorithms that allow you to obtain generalized competence assessments of the results of completing educational programmes and form strategies for curricula changes that flexibly adapt them to the current and projected requirements of the economy. The research also suggests the models for assessing the impact of providing and developing the digital economy competencies by educational structures on the development of the region. It is assumed that various educational structures in the region train specialists with different levels of digital competence development, and the personnel distribution according to the level of these competencies affects the main sub-indices which are the indicators of the region's performance efficiency in the digital economy. There has been considered the possibility of using neural network technologies to study this impact.
{"title":"Models and Approaches to Flexible Adaptation of Educational Processes in the Era of Digital Economy","authors":"T. Azarnova, N. Shishkina, E. Shulgina","doi":"10.2991/aebmr.k.201205.018","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.018","url":null,"abstract":"In the era of growing digital economy education plays a crucial role in training qualified specialists having and demonstrating digital competencies needed on the labor market for a dynamically developing business. In order to develop mechanisms for optimizing the management of educational processes and improving the compliance of educational results with the needs of the economy this paper offers such formalized tools as mathematical models, methods and algorithms that allow you to obtain generalized competence assessments of the results of completing educational programmes and form strategies for curricula changes that flexibly adapt them to the current and projected requirements of the economy. The research also suggests the models for assessing the impact of providing and developing the digital economy competencies by educational structures on the development of the region. It is assumed that various educational structures in the region train specialists with different levels of digital competence development, and the personnel distribution according to the level of these competencies affects the main sub-indices which are the indicators of the region's performance efficiency in the digital economy. There has been considered the possibility of using neural network technologies to study this impact.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121187845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aebmr.k.201205.032
L. Magomaeva, S. Galazova, T. Magomaev
The work reveals the relationship between the development of a cross-channel and digital competencies, as an opportunity to involve new knowledge in the development of information technology. The study substantiates the concept of an economic and mathematical model for assessing a cross-channel information system, which provides information on the change in the level of digital maturity of a financial institution, depending on the quantity and quality of modification of existing banking products and services. The practical use of a conceptually new model makes it possible to carry out a mass assessment of a unified cross-channel information system, depending on the analysis of the adequacy of empirical distributions of the values of potential losses when they are reduced. Another advantage of the model is not only the accuracy of the results obtained, but also their interpretability in order to understand the key drivers of the development of certain competencies on the scale of the credit and financial sector of the Russian Federation, which are in demand in modern conditions of digitalization.
{"title":"Assessment of the Level of Digital Maturity of the Financial Institute, Depending on the Modification of the Available Banking Products and Services","authors":"L. Magomaeva, S. Galazova, T. Magomaev","doi":"10.2991/aebmr.k.201205.032","DOIUrl":"https://doi.org/10.2991/aebmr.k.201205.032","url":null,"abstract":"The work reveals the relationship between the development of a cross-channel and digital competencies, as an opportunity to involve new knowledge in the development of information technology. The study substantiates the concept of an economic and mathematical model for assessing a cross-channel information system, which provides information on the change in the level of digital maturity of a financial institution, depending on the quantity and quality of modification of existing banking products and services. The practical use of a conceptually new model makes it possible to carry out a mass assessment of a unified cross-channel information system, depending on the analysis of the adequacy of empirical distributions of the values of potential losses when they are reduced. Another advantage of the model is not only the accuracy of the results obtained, but also their interpretability in order to understand the key drivers of the development of certain competencies on the scale of the credit and financial sector of the Russian Federation, which are in demand in modern conditions of digitalization.","PeriodicalId":196641,"journal":{"name":"Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122847632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}