Pub Date : 1900-01-01DOI: 10.33979/2073-7424-2022-360-1-79-86
S. Alimov
The article discusses the theoretical foundations of building a financial control system at the level of municipalities, provides varieties of control in the economic sphere and a scheme of structural differences between these concepts. In addition, the structure of the system of bodies exercising state (municipal) financial control and methods of its implementation is presented, as well as the approximate content of the plan of control measures is reflected.
{"title":"FUNDAMENTALS OF THE FINANCIAL CONTROL SYSTEM IN THE ACTIVITIES OF MUNICIPAL ENTITIES","authors":"S. Alimov","doi":"10.33979/2073-7424-2022-360-1-79-86","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-79-86","url":null,"abstract":"The article discusses the theoretical foundations of building a financial control system at the level of municipalities, provides varieties of control in the economic sphere and a scheme of structural differences between these concepts. In addition, the structure of the system of bodies exercising state (municipal) financial control and methods of its implementation is presented, as well as the approximate content of the plan of control measures is reflected.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"61 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":"127921767","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: 10.33979/2073-7424-2022-361-2-65-76
M. Vasilieva, M. Korostelkin, Yuliya S. Sorokvashina
In this article, methods for estimating the expected return on an ordinary share of Sberbank are considered and practically tested, in particular, the method for estimating the average annual return using the partial difference between the share price at the end and at the beginning of the period to the share price at the end of the period, the method for estimating the expected return with using the Varied Gordon Model, the method of estimating the expected return using the Capital Asset Pricing Model (CAMP).
{"title":"EVALUATION OF THE PROFITABILITY OF FINANCIAL INSTRUMENTS: THEORETICAL AND PRACTICAL ASPECTS","authors":"M. Vasilieva, M. Korostelkin, Yuliya S. Sorokvashina","doi":"10.33979/2073-7424-2022-361-2-65-76","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-65-76","url":null,"abstract":"In this article, methods for estimating the expected return on an ordinary share of Sberbank are considered and practically tested, in particular, the method for estimating the average annual return using the partial difference between the share price at the end and at the beginning of the period to the share price at the end of the period, the method for estimating the expected return with using the Varied Gordon Model, the method of estimating the expected return using the Capital Asset Pricing Model (CAMP).","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"5 3 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":"132953518","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: 10.33979/2073-7424-2022-360-1-97-107
S. Efremova, I. Skoblyakova
The purpose of the study is to establish the features of the formation and impact of digital human capital on the labor market. Scientific novelty - the author's definition of "digital human capital" is proposed, a model for the formation of digital human capital is presented as a component of the total set of the individual's resource potential, the most significant universal competencies in the formation of digital human capital are systematized and the level of their demand in the labor market is assessed. It has been established that digital competencies, in the general set of universal competencies, allow their bearer to perform unique tasks in the modern economic environment, form his competitive position, a high level of income and create the basis for continuous professional and personal growth. The results of the study made it possible to identify problem areas in the use of digital human capital in the modern economic space and to develop proposals to ensure the growth of the efficiency of its formation and development.
{"title":"THE IMPACT OF THE DEVELOPMENT OF DIGITAL HUMAN CAPITAL ON THE LABOR MARKET","authors":"S. Efremova, I. Skoblyakova","doi":"10.33979/2073-7424-2022-360-1-97-107","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-97-107","url":null,"abstract":"The purpose of the study is to establish the features of the formation and impact of digital human capital on the labor market. Scientific novelty - the author's definition of \"digital human capital\" is proposed, a model for the formation of digital human capital is presented as a component of the total set of the individual's resource potential, the most significant universal competencies in the formation of digital human capital are systematized and the level of their demand in the labor market is assessed. It has been established that digital competencies, in the general set of universal competencies, allow their bearer to perform unique tasks in the modern economic environment, form his competitive position, a high level of income and create the basis for continuous professional and personal growth. The results of the study made it possible to identify problem areas in the use of digital human capital in the modern economic space and to develop proposals to ensure the growth of the efficiency of its formation and development.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"11 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":"115655450","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: 10.33979/2073-7424-2022-363-4-28-36
A. Gomboeva
In international financial reporting standards, professional judgment is widely used in the preparation of financial statements. The Russian reporting standards only indirectly contain the appropriateness of the application of professional judgment, but there is no interpretation of the definition. The formation of reliable accounting information, and its disclosure in the statements depends on professional judgment. The article presents the results of the study in the regulatory acts and scientific literature of the essence of the accountant's professional judgment, identifies approaches to interpretation and justifies the importance of professional opinion in the formation of the accounting policy of the organization in terms of the methodological aspect when choosing the assessment of accounting objects.
{"title":"PROFESSIONAL JUDGMENT OF THE ACCOUNTANT WHEN SELECTING THE VALUATION OF ACCOUNTING OBJECTS","authors":"A. Gomboeva","doi":"10.33979/2073-7424-2022-363-4-28-36","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-28-36","url":null,"abstract":"In international financial reporting standards, professional judgment is widely used in the preparation of financial statements. The Russian reporting standards only indirectly contain the appropriateness of the application of professional judgment, but there is no interpretation of the definition. The formation of reliable accounting information, and its disclosure in the statements depends on professional judgment. The article presents the results of the study in the regulatory acts and scientific literature of the essence of the accountant's professional judgment, identifies approaches to interpretation and justifies the importance of professional opinion in the formation of the accounting policy of the organization in terms of the methodological aspect when choosing the assessment of accounting objects.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"28 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":"128109903","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: 10.33979/2073-7424-2022-362-3-29-38
M.S. Alimova, S. A. Alimov
The article defines the relevance and significance of conducting a methodological and statistical analysis of the formation of gross value added at the regional level. The following are considered and analyzed: the relationship between indicators of gross value added, GRP and basic regional parameters of economic development, the dynamics of changes in indicators of gross value added and gross regional product of the Orel region in 2011-2020, the ratio of indicators of output (works, services), intermediate consumption and gross domestic product in the Orel region. A method for calculating the gross value added at the regional level is proposed, which meets the requirements of the Territorial statistics bodies of the Orel region.
{"title":"МЕТОДОЛОГИЧЕСКИЙ И СТАТИСТИЧЕСКИЙ АНАЛИЗ ФОРМИРОВАНИЯ ВАЛОВОЙ ДОБАВЛЕННОЙ СТОИМОСТИ НА РЕГИОНАЛЬНОМ УРОВНЕ: ОРЛОВСКАЯ ОБЛАСТЬ","authors":"M.S. Alimova, S. A. Alimov","doi":"10.33979/2073-7424-2022-362-3-29-38","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-29-38","url":null,"abstract":"The article defines the relevance and significance of conducting a methodological and statistical analysis of the formation of gross value added at the regional level. The following are considered and analyzed: the relationship between indicators of gross value added, GRP and basic regional parameters of economic development, the dynamics of changes in indicators of gross value added and gross regional product of the Orel region in 2011-2020, the ratio of indicators of output (works, services), intermediate consumption and gross domestic product in the Orel region. A method for calculating the gross value added at the regional level is proposed, which meets the requirements of the Territorial statistics bodies of the Orel region.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"58 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":"126490254","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: 10.33979/2073-7424-2022-365-6-73-80
I. Tishchenko
The formation of a modern concept of transformation of the digital economy is impossible without knowledge of its essence and structure. Since the digital economy is the activity of a group of individuals where data in digital format is an important resource, it is important to understand the functions performed by the state and economic entities in this process.
{"title":"COMPONENTS OF THE DIGITAL ECONOMY AS A MODERN BASIS FOR THE DEVELOPMENT OF NATIONAL INDUSTRY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-365-6-73-80","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-73-80","url":null,"abstract":"The formation of a modern concept of transformation of the digital economy is impossible without knowledge of its essence and structure. Since the digital economy is the activity of a group of individuals where data in digital format is an important resource, it is important to understand the functions performed by the state and economic entities in this process.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"97 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":"114346137","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: 10.33979/2073-7424-2022-365-6-97-111
A. Volkova
The implementation of program approaches to the development of rural areas has identified areas for improving the quality of life of the population. One of these areas is social infrastructure. The absence of a fixed species specification in scientific works regenerates the possibility of the correct and effective development of the social infrastructure of rural areas. The selected aspect determines the significance of the study. The purpose of writing a scientific article is to consider the development of social infrastructure in rural areas. The following aspects are the result of the scientific research are to the social infrastructure is considered from the position of belonging to rural areas, to the types of social infrastructure are identified, social infrastructure activities are grouped within the framework of the state program for the integrated development of rural areas, to the stages of the model for the development of the social infrastructure of rural areas are formed. The basis of scientific research are the method of theoretical analysis, the method of grouping, the method of species characteristics, the method of legal assessment, the method of data accumulation, the method of schematization of information, the method of graphical perception of information, the method of systematic data.
{"title":"DEVELOPMENT OF SOCIAL INFRASTRUCTURE IN RURAL AREAS","authors":"A. Volkova","doi":"10.33979/2073-7424-2022-365-6-97-111","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-97-111","url":null,"abstract":"The implementation of program approaches to the development of rural areas has identified areas for improving the quality of life of the population. One of these areas is social infrastructure. The absence of a fixed species specification in scientific works regenerates the possibility of the correct and effective development of the social infrastructure of rural areas. The selected aspect determines the significance of the study. The purpose of writing a scientific article is to consider the development of social infrastructure in rural areas. The following aspects are the result of the scientific research are to the social infrastructure is considered from the position of belonging to rural areas, to the types of social infrastructure are identified, social infrastructure activities are grouped within the framework of the state program for the integrated development of rural areas, to the stages of the model for the development of the social infrastructure of rural areas are formed. The basis of scientific research are the method of theoretical analysis, the method of grouping, the method of species characteristics, the method of legal assessment, the method of data accumulation, the method of schematization of information, the method of graphical perception of information, the method of systematic data.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"22 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":"115149307","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: 10.33979/2073-7424-2022-364-5-3-9
I. Tishchenko
The digital transformation of the economy is the introduction of a complex of automated programs for accounting, analysis, control, planning, forecasting of economic indicators. This article presents the systems of indicators for evaluating innovations in the conditions of digital transformation of the economy.
{"title":"THE SYSTEM OF INDICATORS FOR EVALUATING INNOVATIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ECONOMY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-364-5-3-9","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-3-9","url":null,"abstract":"The digital transformation of the economy is the introduction of a complex of automated programs for accounting, analysis, control, planning, forecasting of economic indicators. This article presents the systems of indicators for evaluating innovations in the conditions of digital transformation of the economy.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"107 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":"124788893","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: 10.33979/2073-7424-2022-364-5-114-119
A. Tikhonova
The article provides an overview of key measures to reduce possible negative consequences for export-oriented chemical industry manufacturers when introducing cross-border carbon regulation in the European Union. The main initiatives on inventory and decarbonization proposed by the expert community are considered. Special attention is paid to the issue of greening the chemical industry within the framework of sustainable development.
{"title":"ABOUT MEASURES IN THE CHEMICAL COMPLEX OF RUSSIA TO REDUCE POSSIBLE NEGATIVE CONSEQUENCES WHEN INTRODUCING CROSS-BORDER CARBON REGULATION IN THE EUROPEAN UNION","authors":"A. Tikhonova","doi":"10.33979/2073-7424-2022-364-5-114-119","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-114-119","url":null,"abstract":"The article provides an overview of key measures to reduce possible negative consequences for export-oriented chemical industry manufacturers when introducing cross-border carbon regulation in the European Union. The main initiatives on inventory and decarbonization proposed by the expert community are considered. Special attention is paid to the issue of greening the chemical industry within the framework of sustainable development.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"100 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":"125412782","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: 10.33979/2073-7424-2022-365-6-112-118
L. Kalimatova
The article analyzes the genesis of economic theories in the context of the study of firm behavior. The most well-known concepts of the theory are considered, such as classical, neoclassical, institutional, containing a rational analysis that will allow understanding the behavior of a firm in the market, predicting its behavior in the future, exploring endogenous decision-making factors.
{"title":"THE MAIN DIRECTIONS OF DEVELOPMENT OF THE THEORY OF THE FIRM","authors":"L. Kalimatova","doi":"10.33979/2073-7424-2022-365-6-112-118","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-112-118","url":null,"abstract":"The article analyzes the genesis of economic theories in the context of the study of firm behavior. The most well-known concepts of the theory are considered, such as classical, neoclassical, institutional, containing a rational analysis that will allow understanding the behavior of a firm in the market, predicting its behavior in the future, exploring endogenous decision-making factors.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"9 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":"126424931","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：