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TO THE QUESTION OF THE ROLE AND SIGNIFICANCE OF CONTROLLING IN THE PROCESS OF IMPLEMENTING THE PROGRAMS OF STRATEGIC DEVELOPMENT OF MUNICIPALITY 对控制在实施城市战略发展规划过程中的作用和意义问题进行了探讨
Pub Date : 2022-03-14 DOI: 10.14258/epb202214
O. A. Chirkova
The article defines the role of controlling in the process of development and implementation of programs for the the strategic development of the municipality. The author’s definition of concept of controlling is given. A scheme for its implementation in the process of implementing strategic programs is proposed, as well as a place in the process of implementing programs, is proposed. The author came to the conclusion that the effective organization of controlling allows for an increase in the effectiveness of the implementation of strategic programs, a decrease in the number of deviations of actual indicators from planned ones by preventing their occurrence at an early stage. If deviations are fixed, then it is necessary to take timely measures to eliminate them, mitigate the negative consequences of deviations, coordinate and regulate the process of implementing strategic development programs of the municipality, and support decision-making.
本文明确了控制在城市战略发展规划制定和实施过程中的作用。给出了控制概念的定义。提出了其在战略规划实施过程中的实施方案,以及在战略规划实施过程中的位置。作者得出结论,有效的控制组织可以提高战略方案实施的有效性,通过早期预防实际指标与计划指标的偏差,减少实际指标与计划指标的偏差。如果偏差是固定的,那么需要及时采取措施消除偏差,减轻偏差的负面后果,协调和规范实施市政战略发展计划的过程,并支持决策。
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引用次数: 0
DEVELOPMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR CONTROL OVER THE EXECUTION OF BUDGETS BREWING COMPANIES 为酿酒公司的预算执行提供信息和分析支持
Pub Date : 2022-03-14 DOI: 10.14258/epb202202
A. Bakhireva, O. Voronkova
Despite significant achievements in the theory and practice of controlling, the issues of control over the execution of the budget, its volume and frequency of control and analytical procedures remain poorly understood. In addition to the above, budget controlling requires the organization of specific accounting and analytical support, including the development of forms of primary documents and registers reflecting the specifics of planning and control of beer and alcohol production, accounting procedures for the interrelated reflection of the budget, actual data and deviations, reports on the results of control and analytical procedures. This article summarizes the theoretical foundations of controlling budget execution, including the definition, description of goals and objectives, levels and tools, describes the possibilities of using compliance and best practices that allow for control and analytical procedures regarding compliance with legislation, corporate ethics, as well as project control. The methodological approach considered in the article is based on the principles of economy and rationality. This allows controlling procedures to be carried out in the necessary and sufficient volume.
尽管在控制的理论和实践方面取得了重大成就,但对预算执行的控制、预算的数量和控制频率以及分析程序的控制问题仍然知之甚少。除上述外,预算控制还需要组织具体的会计和分析支助,包括编制反映啤酒和酒精生产的规划和控制具体情况的主要文件和登记册的形式、相互反映预算、实际数据和偏差的会计程序、关于控制结果和分析程序的报告。本文总结了控制预算执行的理论基础,包括目标和目的的定义、描述、层次和工具,描述了使用合规性和最佳实践的可能性,这些合规性和最佳实践允许在遵守法律、公司道德以及项目控制方面进行控制和分析程序。本文所考虑的方法是基于经济和理性的原则。这使得控制程序可以在必要和足够的量中进行。
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引用次数: 0
ASSESSMENT OF PROFITABILITY AND TAX BURDEN OF AGRICULTURAL ENTERPRISES AS PART OF AGRICULTURAL HOLDINGS
Pub Date : 2022-03-14 DOI: 10.14258/epb202210
A. Savchenko
The purpose of the study was to identify the differentiation of profitability and tax burden of legally independent agricultural organizations and organizations within agricultural holdings, as well as to determine the influence of a number of factors on the change in profitability and the level of tax burden. The article analyzes the dynamics of profitability and tax payments of agricultural organizations of the Altai Territory. During the research, data on the amount of taxes, fees and insurance payments paid by agricultural enterprises of the Altai Territory, depending on their membership in agricultural holdings, were summarized, and an assessment of the tax burden of these enterprises was given. It is established that the tax burden of agricultural organizations that are part of agricultural holdings is higher than the tax burden of legally autonomous organizations, which is primarily due to the specialization of economic entities. The profitability of agricultural enterprises’ production was also determined by the structure of their marketable products. It is noted that the revenue and the amount of taxes and fees to varying degrees have an impact on the tax burden of organizations that are part of agricultural holdings and legally autonomous enterprises.
这项研究的目的是确定法律上独立的农业组织和农业控股内的组织的盈利能力和税负的区别,并确定若干因素对盈利能力和税负水平变化的影响。本文分析了阿尔泰地区农业组织的盈利能力和纳税动态。在研究过程中,总结了阿尔泰地区农业企业根据其农业控股的成员资格所缴纳的税款、费用和保险费的数据,并对这些企业的税负进行了评估。研究发现,作为农业控股一部分的农业组织的税收负担高于依法自治组织的税收负担,其主要原因是经济主体的专业化。农业企业的产品结构也决定了其生产的盈利能力。值得注意的是,收入和税费金额不同程度地影响着农业控股和依法自主企业所属组织的税负。
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引用次数: 0
ECONOMIC AND PROFESSIONAL ASPECTS OF CONVICTS LABOR ADAPTATION IN OPEN AND SEMI-OPEN CORRECTIONAL INSTITUTIONS 开放和半开放教养机构罪犯劳动适应的经济和专业方面
Pub Date : 2022-03-14 DOI: 10.14258/epb202206
Yuriy Dyatlov
The problems of the article are related to the need to ensure effective labor adaptation of persons detained in places of imprisonment, as an important part of the process of their resocialization and social adaptation in accordance with international requirements and standards, the modern needs of Russian society and the state. The purpose of the work is to identify and compare the economic and professional features of adaptation to the work of the special continent of open and semi-open correctional institutions. In this regard, the most common types of correctional institutions in the domestic penitentiary system, such as colony-settlements and correctional colonies with a strict regime, in which more than half of all those sentenced to imprisonment are serving their sentences, were the object of the study. Based on the results of the questionnaire survey, the author of the article carried out a comparative analysis of the main parameters of the statistical portrait of a sample of convicts, the peculiarities of the professional-sectoral structure of employment of the special contingent of these types of correctional institutions, motives, attitudes towards work, the degree of adaptation to work, etc. A number of problems and discouraging factors of the respondents’ labor activity were identified. The research results are intended to substantiate the directions of development and improvement of the sphere of convicts labor adaptation.
该条的问题涉及到需要确保在监禁场所被拘留者有效的劳动适应,这是他们按照国际要求和标准进行再社会化和社会适应过程的重要组成部分,也是俄罗斯社会和国家的现代需要。这项工作的目的是确定和比较适应开放和半开放的惩教机构的特殊大陆的工作的经济和专业特征。在这方面,研究的对象是国内监狱系统中最常见类型的教养机构,例如殖民地移民点和制度严格的教养院,其中一半以上被判处监禁的人正在服刑。基于问卷调查的结果,本文作者对罪犯样本统计画像的主要参数、这类教养机构特殊特遣队的职业部门结构特点、动机、工作态度、工作适应程度等进行了比较分析。一些问题和令人沮丧的因素,受访者的劳动活动被确定。研究结果旨在充实罪犯劳动适应领域的发展和完善方向。
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引用次数: 0
EVALUATION OF THE SCIENTIFIC ACTIVITY OF THE UNIVERSITY DEPARTMENTS BASED ON THE RATING OF THE TEACHING STAFF 以教学人员的评价为基础对大学院系的科学活动进行评价
Pub Date : 2022-03-14 DOI: 10.14258/epb202207
O. S. Koshevoy
The scientific activity of universities is one of the most important elements of the educational environment of an educational organization, aimed primarily at providing high-quality graduate training that meets modern requirements for ensuring the fulfillment of strategic tasks of state development. The purpose of this study was to develop a methodology for evaluating the research work of the university department that meets the general theoretical methods of its organization. Given the structure of most universities, which is based on institutes (faculties) and departments, it is quite difficult to carry out an objective assessment of the research work of the department, since the teaching staff of the department implements tasks for teaching students in disciplines that are not directly related to the name and scientific direction of the department. The Institute of Cathedral scientific schools also does not reflect an objective assessment of the activities of the entire teaching staff, and is, as a rule, formal in nature. Based on this, the research work of the teaching staff of the departments is evaluated within the framework of a general rating assessment, which has a number of significant drawbacks, both from the point of view of objectivity and the methodology of its construction.
大学的科学活动是一个教育组织的教育环境的最重要的组成部分之一,其主要目的是提供高质量的研究生培养,以满足确保实现国家发展战略任务的现代要求。本研究的目的是发展一种评估大学院系研究工作的方法,以满足其组织的一般理论方法。在大多数大学以院(系)系为单位的结构下,由于院系的教学人员所承担的教学任务与院系的名称和科学方向没有直接关系,因此很难对院系的研究工作进行客观评价。大教堂科学学院也不反映对整个教学人员活动的客观评价,通常是形式上的。在此基础上,对各院系教学人员的研究工作进行一般等级评价,这种评价方法在客观性和构建方法上都存在明显的缺陷。
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引用次数: 0
ON THE CRISIS OF PAYMENT FOR TRAINERS OF SPORTS SCHOOLS: INVITATION TO DISCUSSION 论体校教练员薪酬危机:邀请讨论
Pub Date : 2022-03-14 DOI: 10.14258/epb202211
I. I. Samsonov, N. Popova
The article is devoted to the study of the procedure for the formation of standard costs for the remuneration of the coaching staff in relation to the applied systems of remuneration of their labor. The authors, having studied the issue of the systems of remuneration used, come to the conclusion about the enormous popularity of the “group” system, but the partial use of the “hourly”, “capitation”, “rating” system of remuneration. The study of the procedure for the formation of standard costs for the wages fund indicates a devaluation of the standard costs for wages of trainers to 72.5%, which is explained by insufficient consideration of the conditions of the external and (or) internal environment of the organization. In the context of the harmonization of legislation carried out in the country, the authors proposed to restructure the procedure for determining the normative costs, taking into account the identified contradictions, taking into account: 1) revision of the allocation of independent work as a mandatory form of organizing the training process, 2) unification of the duration of the lesson regardless of the type of economic activity of the program being implemented, 3) special the nature of the work of coaches, 4) the peculiarities of recruiting groups of sports training, 5) the need to revise the classification of sports training services.
本文从教练员劳动报酬适用制度的角度,对教练员劳动报酬标准费用的形成程序进行了研究。作者在研究了所采用的薪酬制度问题后,得出结论说,“集体”薪酬制度广受欢迎,而“小时”、“按人头”、“等级”薪酬制度则被部分采用。对工资基金标准成本形成过程的研究表明,培训师工资的标准成本贬值至72.5%,这是由于对组织外部和(或)内部环境条件考虑不足造成的。在协调该国所进行的立法方面,发件人建议改组确定规范费用的程序,考虑到已查明的矛盾,并考虑到:1)修订分配独立工作作为组织培训过程的强制性形式,2)统一课程持续时间,而不考虑正在实施的计划的经济活动类型,3)教练员工作的特殊性,4)招募体育培训群体的特殊性,5)需要修订体育培训服务的分类。
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引用次数: 0
THE POTENTIAL FOR THE DEVELOPMENT OF CONSUMER COOPERATION IN DAIRY CATTLE BREEDING IN THE REGION 在该区域发展奶牛养殖消费者合作的潜力
Pub Date : 2022-03-14 DOI: 10.14258/epb202204
S. Vorobyov, V. Vorobyova, O. Titova
The article provides a literary review of the development of consumer cooperation in milk production, identifies municipalities of the Altai Territory with different potential for the development of cooperation of small forms of management in dairy cattle breeding. It is shown that in conditions of a decrease in the number of cows in all categories of management, the proportion of municipalities in the region with the highest and highest potential for the development of consumer cooperation increases. The activity of six agricultural consumer cooperatives in certain rural areas of the region does not allow for the coverage of consumer cooperation in most of the municipal districts with a high potential for the development of joint activities of small business entities in the field of milk production. It is noted that consumer cooperation in agriculture develops only with state support and the presence of initiative entrepreneurs, and in areas with a suitable agrarian structure for the formation of non-profit associations of milk producers, it is still necessary to develop the necessary infrastructure, conduct organizational and educational work.
文章提供了在牛奶生产的消费者合作的发展的文学评论,确定了阿尔泰地区的城市与发展合作的奶牛养殖的小形式管理的不同潜力。研究表明,在所有管理类别的奶牛数量减少的情况下,该地区具有最高和最高潜力发展消费者合作的城市比例增加。本区域某些农村地区的六个农业消费者合作社的活动,没有使大多数市辖区的消费者合作得到覆盖,而在牛奶生产领域,小型企业实体的联合活动发展潜力很大。报告指出,农业消费者合作只有在国家支持和主动企业家在场的情况下才能发展,在农业结构适合成立非营利性牛奶生产者协会的地区,仍有必要发展必要的基础设施,开展组织和教育工作。
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引用次数: 0
STATISTICAL ANALYSIS OF RURAL POVERTY FACTORS IN THE RUSSIAN FEDERATION 俄罗斯联邦农村贫困因素的统计分析
Pub Date : 2022-03-14 DOI: 10.14258/epb202205
E. Grigorieva, E. Shilova, S. Z. Stakutis
The article presents the results of a correlation analysis of the ratio and dynamics of poverty in the constituent entities of the Russian Federation. The methodological foundations of the study are presented as a review of Russian and foreign studies of the ratio and reasons of poverty. We proposed the classification of the Russian constituent entities by the ratio of urbanization and conducted the two-dimensional grouping of constituent entities with an average ratio of urbanization by the ratio of poverty in 2019. The results of this study confirm the spread of poverty in rural areas and a high level of differentiation of constituent entities by poverty indicators. Multiple correlation analysis allowed us to estimated models of multiple regressions and identifies significant independent variables of the ratio and dynamics of poverty in constituent entities with an average ratio of urbanization. It is concluded that the poverty ratio is lower in those constituent entities where tourism, manufacturing, animal husbandry, individual entrepreneurship, higher education and postgraduate studies are better developed. But poverty reduction is more successful in those constituent entities where trade, transport and warehousing logistics are developing. In general, the study confirms the need to take into consideration specific regional features of the development of Russian constituent entities in the fight against poverty, the use of a targeted integrated approach in the selection of measures to reduce poverty.
本文介绍了对俄罗斯联邦各组成实体的贫困比率和动态进行相关分析的结果。本研究的方法论基础是对俄罗斯和国外关于贫困比例和原因的研究的回顾。我们提出了按城镇化率对俄罗斯组成实体进行分类,并对2019年平均城镇化率和贫困率组成实体进行了二维分组。这项研究的结果证实了贫困在农村地区的蔓延,以及贫困指标对构成实体的高度分化。多元相关分析使我们能够估计多元回归模型,并确定具有平均城市化比率的组成实体的贫困比率和动态的重要自变量。研究发现,旅游、制造业、畜牧业、个体创业、高等教育和研究生教育发展较好的组成实体贫困率较低。但是,在贸易、运输和仓储物流正在发展的组成实体中,减贫工作更为成功。总的来说,这项研究证实,有必要考虑到俄罗斯各组成实体在与贫穷作斗争中发展的具体区域特点,在选择减少贫穷的措施时采用有目标的综合办法。
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引用次数: 0
ASSESSMENT OF PROSPECTS FOR THE DEVELOPMENT OF RURAL TOURISM IN THE ALTAI TERRITORY 阿尔泰地区乡村旅游发展前景评价
Pub Date : 2022-03-14 DOI: 10.14258/epb202209
M. V. Petrova
In recent years, against the background of the coronavirus pandemic in Russia, the importance of domestic tourism has been increasing. Prospects for the development of rural tourism are associated with the implementation of state support measures for tourism in Russia, adopted in 2021, which was declared the Year of Rural Tourism by the World Tourism Organization (UNWTO). The article assesses the prospects for the development of rural and ecological tourism in the Altai Territory, taking into account the specifics of natural conditions and cultural and historical features of the region. Altai Krai has favorable natural and climatic conditions for the development of rural tourism. Currently, a state program to support the development of tourism in the region is being implemented. Based on the research carried out by the author, recommendations were developed to reveal the potential of rural tourism development as an important direction of sustainable rural development. The implementation of the developed recommendations will contribute to increasing the attractiveness of rural and ecological tourism in the Altai Territory, and in general, the development of domestic tourism in Russia.
近年来,在俄罗斯新冠肺炎疫情大流行的背景下,国内旅游的重要性日益凸显。乡村旅游的发展前景与俄罗斯国家旅游业支持措施的实施有关,这些措施于2021年通过,并被世界旅游组织(UNWTO)宣布为乡村旅游年。本文考虑到阿尔泰地区的自然条件和文化历史特征,评估了阿尔泰地区乡村和生态旅游的发展前景。阿尔泰边疆区具有发展乡村旅游的良好自然和气候条件。目前,一项支持该地区旅游业发展的国家计划正在实施。在研究的基础上,提出建议,揭示乡村旅游发展作为乡村可持续发展重要方向的潜力。制定的建议的实施将有助于提高阿尔泰地区农村和生态旅游的吸引力,并在总体上促进俄罗斯国内旅游业的发展。
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引用次数: 0
LABOR MARKET: CHANGES IN THE LABOR SPHERE, MODERN CHALLENGES 劳动力市场:劳动力领域的变化,现代挑战
Pub Date : 2022-03-14 DOI: 10.14258/epb202208
A. Kylgyday
The article considers the development trends of the Russian labor market. A brief analysis of the current situation on the labor market is carried out. Unemployment is one of the main problems of the Russian labor market, nevertheless, the formation of the labor market and the formation of modern labor relations continue in the conditions of constant changes and instability. Employment opportunities are becoming more flexible and diversified with a simultaneous competition rising. The assessment of modern changes in the world is given in the work by economic crises, sectoral transformations of the economy, scientifically-technological progress, production modernization and the transition to high technologies. The social-economic consequences of the rapid propagation of digital technologies, their impact on production and economic systems, on the selection and characteristics of professions preferred by the labor market, and on the requirements for workers deserve special attention. The development of digital technologies causes human activities, labor relations move into the virtual sphere. The article considers the changes in the labor sphere during the coronavirus pandemic around the world.
文章分析了俄罗斯劳动力市场的发展趋势。对劳动力市场的现状进行了简要分析。失业是俄罗斯劳动力市场的主要问题之一,然而,劳动力市场的形成和现代劳动关系的形成是在不断变化和不稳定的条件下进行的。就业机会变得更加灵活和多样化,同时竞争也在加剧。在经济危机、经济部门转变、科学技术进步、生产现代化和向高技术过渡的工作中,对世界上的现代变化进行了评估。数字技术迅速传播的社会经济后果,它们对生产和经济系统的影响,对劳动力市场偏好的职业选择和特征的影响,以及对工人的要求值得特别关注。数字技术的发展使人类活动、劳动关系进入虚拟领域。文章分析了新冠肺炎疫情期间全球劳动领域的变化。
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引用次数: 0
期刊
Economics Profession Business
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