Pub Date : 2020-01-18DOI: 10.2991/aebmr.k.200114.010
G. Nigmatullina, I. N. Girfanova, Z. Zalilova
The system of mandatory insurance in the Russian Federation is represented by three funds. They are the only form of social protection of the population. An analysis of the results of activities of these extrabudgetary structures will make it possible to assess the effectiveness of the current system of formation and use of extrabudgetary funds. The foreign experience in this field provides exposure to responsibility between an employee and their employer. It should be taken into account that Russia allocates revenues of extrabudgetary funds on the social basis provided by employers, without participation of employees. Joint and several responsibilities are also possible. The results of the study revealed that the existing social insurance system has the potential for development and adaptation to modern conditions, market and society requirements. Adopting the positive experience of foreign countries and highlighting the factors that have an impact, it is possible to adjust the items of income and expenditure of each of the funds. Keywords— extra-budgetary funds; social protection; income; expenditure; analysis.
{"title":"An Economic and Statistical Analysis of Extrabudgetary Funds in the Russian Federation","authors":"G. Nigmatullina, I. N. Girfanova, Z. Zalilova","doi":"10.2991/aebmr.k.200114.010","DOIUrl":"https://doi.org/10.2991/aebmr.k.200114.010","url":null,"abstract":"The system of mandatory insurance in the Russian Federation is represented by three funds. They are the only form of social protection of the population. An analysis of the results of activities of these extrabudgetary structures will make it possible to assess the effectiveness of the current system of formation and use of extrabudgetary funds. The foreign experience in this field provides exposure to responsibility between an employee and their employer. It should be taken into account that Russia allocates revenues of extrabudgetary funds on the social basis provided by employers, without participation of employees. Joint and several responsibilities are also possible. The results of the study revealed that the existing social insurance system has the potential for development and adaptation to modern conditions, market and society requirements. Adopting the positive experience of foreign countries and highlighting the factors that have an impact, it is possible to adjust the items of income and expenditure of each of the funds. Keywords— extra-budgetary funds; social protection; income; expenditure; analysis.","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73341694","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 : 2020-01-01DOI: 10.21685/2072-3024-2020-4-10
S. Belousov
{"title":"HISTORICAL AND SOCIAL PORTRAIT OF OFFICERS AND LOWER RANKS OF THE RUSSIAN ARMY – PARTICIPANTS OF THE BATTLE OF BORODINO","authors":"S. Belousov","doi":"10.21685/2072-3024-2020-4-10","DOIUrl":"https://doi.org/10.21685/2072-3024-2020-4-10","url":null,"abstract":"","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75620945","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 : 2020-01-01DOI: 10.21685/2072-3024-2020-4-5
V. Sablin
{"title":"LAND LEASE DEVELOPMENT IN THE AGRICULTURAL SECTOR OF THE EUROPEAN NORTH OF RUSSIA IN THE 1920s","authors":"V. Sablin","doi":"10.21685/2072-3024-2020-4-5","DOIUrl":"https://doi.org/10.21685/2072-3024-2020-4-5","url":null,"abstract":"","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91239510","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 : 2020-01-01DOI: 10.21685/2072-3024-2020-3-3
I. Kuznetsov
{"title":"THE DYNAMICS OF PER CAPITA GRAIN CROPS FARMING IN VOLGA REGIONS IN 1883–1913: SOURCES AND STUDY ISSUES","authors":"I. Kuznetsov","doi":"10.21685/2072-3024-2020-3-3","DOIUrl":"https://doi.org/10.21685/2072-3024-2020-3-3","url":null,"abstract":"","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89286866","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 : 2019-06-01DOI: 10.2991/CSSDRE-19.2019.60
T. Grafova, I. Tishchenko, O. Mishchenko, Irina Kirishcheva, Victoria Kirishcheva
The article presents the main types of concessions and their Russian application. The article covers the principal statements on financial and management accounting maintenance within a concession company. The importance of the accounting division into the financial and management ones is defined in the article. The article outlines the options for concessional assets disclosure in the accounts. The article compares two accounting models: an international model of financial accounting and a traditional financial accounting system. The international financial accounting model applicability for a concession company is concluded. The use of new management accounting tools is substantiated. The authors assume the accounting engineering tools to facilitate goals achievement and concessional assets analysis, valuation and management. Such tools can be represented by derivative balance sheets aimed at a company valuation, taking into account the influence of various external and internal factors. Keywords—concession agreement; concession; accounting engineering tools; derivative balance sheet; international model; management accounting .
{"title":"Basis of Financial and Management Accounting Formation Within a Concession Company","authors":"T. Grafova, I. Tishchenko, O. Mishchenko, Irina Kirishcheva, Victoria Kirishcheva","doi":"10.2991/CSSDRE-19.2019.60","DOIUrl":"https://doi.org/10.2991/CSSDRE-19.2019.60","url":null,"abstract":"The article presents the main types of concessions and their Russian application. The article covers the principal statements on financial and management accounting maintenance within a concession company. The importance of the accounting division into the financial and management ones is defined in the article. The article outlines the options for concessional assets disclosure in the accounts. The article compares two accounting models: an international model of financial accounting and a traditional financial accounting system. The international financial accounting model applicability for a concession company is concluded. The use of new management accounting tools is substantiated. The authors assume the accounting engineering tools to facilitate goals achievement and concessional assets analysis, valuation and management. Such tools can be represented by derivative balance sheets aimed at a company valuation, taking into account the influence of various external and internal factors. Keywords—concession agreement; concession; accounting engineering tools; derivative balance sheet; international model; management accounting .","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81203437","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 : 2019-01-01DOI: 10.21685/2072-3024-2019-3-11
N. Karnishina
{"title":"AT THE PROSCENCY AND ON THE BURIES OF THE PUBLIC POLICY","authors":"N. Karnishina","doi":"10.21685/2072-3024-2019-3-11","DOIUrl":"https://doi.org/10.21685/2072-3024-2019-3-11","url":null,"abstract":"","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74752326","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 : 2019-01-01DOI: 10.2991/aebmr.k.200114.041
L. Semenova, E. Nikolskaya, N. I. Kovaleva
The article analyzes the current state of the tourist flows assessment in the Russian Federation. The lack of a precise and clear methodology for tourist flows calculations is one of the main problems, since this indicator is one of the main factors determining the efficiency of the development of tourist destinations, which allows to form an effective strategy for the territory development. As part of the study, the main approaches to the definition of “tourist flow” are identified, concurrently the existing approaches to the calculation of tourists in various territories are presented. The study showed that the Russian Federation does not keep in possession a complete methodology for counting tourists which is convenient for use in as variety of attractive tourist regions. It causes significant problems in the further development planning and for an arrangement of both a budget policy and a general development strategy. Authors indicate that some regions use their own methods for collecting tourist information. Within the framework of the study the main world trends in the field are presented, which can be adapted to Russian environment. Keywords—tourist flow; tourism statistics; statistics; calculation methods.
{"title":"Revisiting the Question of Calculating Tourist Flows in the Russian Federation","authors":"L. Semenova, E. Nikolskaya, N. I. Kovaleva","doi":"10.2991/aebmr.k.200114.041","DOIUrl":"https://doi.org/10.2991/aebmr.k.200114.041","url":null,"abstract":"The article analyzes the current state of the tourist flows assessment in the Russian Federation. The lack of a precise and clear methodology for tourist flows calculations is one of the main problems, since this indicator is one of the main factors determining the efficiency of the development of tourist destinations, which allows to form an effective strategy for the territory development. As part of the study, the main approaches to the definition of “tourist flow” are identified, concurrently the existing approaches to the calculation of tourists in various territories are presented. The study showed that the Russian Federation does not keep in possession a complete methodology for counting tourists which is convenient for use in as variety of attractive tourist regions. It causes significant problems in the further development planning and for an arrangement of both a budget policy and a general development strategy. Authors indicate that some regions use their own methods for collecting tourist information. Within the framework of the study the main world trends in the field are presented, which can be adapted to Russian environment. Keywords—tourist flow; tourism statistics; statistics; calculation methods.","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72992104","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 : 2019-01-01DOI: 10.2991/aebmr.k.200114.095
A. Viazinkin
The subject of this research is the problem of evolution of the concept of sovereign individual from the Age of Enlightenment to modernity. Historical-philosophical analysis identified the main trends of this concept development, revealed ideological connections with such areas of thought as utilitarianism, nihilism, anarchism, philosophical anthropology, Nietzscheanism, libertarianism. The main socio-philosophical and philosophical-anthropological definitions related to the concept of "sovereign individual" are defined, as well as the main strategies of the individual in the "struggle for individuality." The concept of sovereign individual is related to the principle of the complex (economic, social, political, moral) liberation of personality, it sums up the achievements of the European philosophy of freedom of the 19th-20th centuries. In the light of modern humanitarian problems, there is a danger of understanding "sovereign individual" as a nihilistic figure, freed from history and tradition, as a person of aesthetic game, located "on the other side of good and evil." At the same time, modern transhumanistic concepts of post-human imply a change in the nature of personality, that is, a fundamental metamorphosis of the basic configuration of human. The dominant trends of globalization, recognized as both negative and positive, can pose a threat to individual autonomy, as it was understood in Western European philosophy and is understood nowadays. Keywords—history of philosophy; social philosophy; sovereign inividual; nihilism; modern humanitarian challenges.
{"title":"The Concept of Sovereign Personality as a Topical, Historical-Philosophical and Humanitarian Problem","authors":"A. Viazinkin","doi":"10.2991/aebmr.k.200114.095","DOIUrl":"https://doi.org/10.2991/aebmr.k.200114.095","url":null,"abstract":"The subject of this research is the problem of evolution of the concept of sovereign individual from the Age of Enlightenment to modernity. Historical-philosophical analysis identified the main trends of this concept development, revealed ideological connections with such areas of thought as utilitarianism, nihilism, anarchism, philosophical anthropology, Nietzscheanism, libertarianism. The main socio-philosophical and philosophical-anthropological definitions related to the concept of \"sovereign individual\" are defined, as well as the main strategies of the individual in the \"struggle for individuality.\" The concept of sovereign individual is related to the principle of the complex (economic, social, political, moral) liberation of personality, it sums up the achievements of the European philosophy of freedom of the 19th-20th centuries. In the light of modern humanitarian problems, there is a danger of understanding \"sovereign individual\" as a nihilistic figure, freed from history and tradition, as a person of aesthetic game, located \"on the other side of good and evil.\" At the same time, modern transhumanistic concepts of post-human imply a change in the nature of personality, that is, a fundamental metamorphosis of the basic configuration of human. The dominant trends of globalization, recognized as both negative and positive, can pose a threat to individual autonomy, as it was understood in Western European philosophy and is understood nowadays. Keywords—history of philosophy; social philosophy; sovereign inividual; nihilism; modern humanitarian challenges.","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73240229","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 : 2019-01-01DOI: 10.2991/aebmr.k.200114.073
G. Drandrov, S. D. Zorin, V. Burtsev
{"title":"Age-Related Dynamics of Self-Attitude, Subjective Control and Personality Reflexion Indices","authors":"G. Drandrov, S. D. Zorin, V. Burtsev","doi":"10.2991/aebmr.k.200114.073","DOIUrl":"https://doi.org/10.2991/aebmr.k.200114.073","url":null,"abstract":"","PeriodicalId":34004,"journal":{"name":"Izvestiia vysshikh uchebnykh zavedenii Povolzhskii region Gumanitarnye nauki","volume":"87 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72410713","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：