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Disclosure of Intellectual Capital by Digital Companies 数字公司的智力资本披露
L. Kokh, Yuriiy Kokh, V. Prosalova
The main purpose of the article is to define the essence of intellectual capital as a multi-component factor, analyze the structure and methods of intellectual capital evaluation and assess the feasibility of disclosure of information on it to external users. On the basis of the concept of information and communication technologies application, a segment of digital economy enterprises is selected. 10 Top companies which have had the maximum market capitalization by the beginning of 2019 are presented. Seven out of the ten companies are digital companies which have appeared thanks to digital technologies. With the use of these companies as an example, availability of assets not disclosed in their financial statements, which have great impact on company’s cost is shown. These assets make the intellectual capital. Development evolution of the “intellectual capital” definition essence starting from the mid-1990s is given in the article, when the boom of Internet companies was observed, till the present time, when scientific interest to this definition has occurred once again due to active transition of all the countries’ economies to digital ones. Intellectual capital is an integral factor consisting of many heterogeneous components. The minimum quantity of components of intellectual capital is reflected in the Statement on Financial Position of the company as intangible assets. The largest part of intellectual capital is defined as hidden assets. They are not accessible for an investor, hard to identify and assess. However, they are the ones that make a substantial contribution to the company's cost. Existing by the present moment approaches to structuring intellectual capital is analyzed in the article, and an overview of the methods of intellectual capital evaluation is presented. Preference is given to non-financial methods whose application allows receiving more reliable estimate of the intellectual capital cost. With substantiation of the necessity of development of recommendations on disclosure of information on intellectual capital, attention is drawn to availability of interconnection between intellectual capital and corporate
本文的主要目的是将智力资本的本质定义为一个多成分因素,分析智力资本评价的结构和方法,并评估向外部用户披露智力资本信息的可行性。在信息通信技术应用概念的基础上,选取了数字经济企业细分市场。列出了截至2019年初市值最大的10家公司。10家企业中有7家是借助数字技术而诞生的数字企业。以这些公司为例,说明了未在其财务报表中披露的资产的可得性,这些资产对公司的成本有很大的影响。这些资产构成了智力资本。文章给出了“智力资本”定义本质的发展演变,从20世纪90年代中期开始观察到互联网公司的繁荣,直到现在,由于各国经济向数字经济的积极转型,科学对这一定义的兴趣再次出现。智力资本是由许多异质要素组成的整体要素。智力资本组成部分的最低数量作为无形资产反映在公司财务状况表中。智力资本的最大部分被定义为隐性资产。投资者无法接触到它们,难以识别和评估。然而,他们是对公司成本做出重大贡献的人。本文对现有的智力资本构建方法进行了分析,并对智力资本评价方法进行了综述。优先考虑非财务方法,其应用可以获得更可靠的智力资本成本估计。在论证了制定智力资本信息披露建议的必要性的基础上,提出了智力资本与企业之间相互联系的可行性问题
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引用次数: 3
Interactive Digital Model of Assessing Energy Efficiency of Buildings 建筑能源效率评估的交互式数字模型
Omar Mohammedovich Shakshak, I. Evsikov, T. Ablyazov, Igor Yamshanov
The issues of enhancement of energy efficiency of buildings acquire the ever-greater significance in the recent decades, since a demand for utilization of alternative energy sources and reduction of energy consumption as a whole increases with acceleration of urbanization process and depletion of reserves of natural energy resources. This article gives consideration to the basic methods of digital modeling of energy efficiency of buildings and offers an interactive digital model for assessing energy efficiency developed on the basis of joint use of virtual reality means and BIM model of construction object. The digital model performs heat-balance calculations, finds a necessary quantity of energy for heating as well as calculates efficiency of utilization of alternative energy sources such as solar cell panels and wind turbines. The user of this model is granted a chance of independent selection of average temperature in the future object that is especially important for residential buildings. At that, it is not necessary for the user to possess any special knowledge owing to a simple and intuitive interface. Working with the digital model a user has a chance to freely move, perform manipulations with the specified set of energy sources as well as interact with light sources and change the interior by means of virtual reality capabilities in real-time mode. Keywords—BIM, energy efficiency of a building, digital model, VR, VDC, Unreal Engine, rendering in real-time mode
近几十年来,由于城市化进程的加速和自然能源储备的枯竭,对利用替代能源和减少整体能源消耗的需求增加,提高建筑物能源效率的问题变得越来越重要。本文考虑了建筑能效数字化建模的基本方法,提出了一种基于虚拟现实手段和建筑对象BIM模型联合开发的交互式数字化能效评估模型。数字模型进行热平衡计算,找到加热所需的能量,并计算替代能源(如太阳能电池板和风力涡轮机)的利用效率。该模型的用户有机会独立选择未来对象的平均温度,这对住宅建筑尤其重要。因此,由于界面简单直观,用户不需要掌握任何特殊知识。使用数字模型时,用户有机会自由移动,对指定的能源进行操作,并通过实时模式的虚拟现实功能与光源进行交互并改变内部。关键词:bim,建筑能效,数字模型,VR, VDC,虚幻引擎,实时渲染
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引用次数: 1
Applying Blockchain Technology in the Sphere of Payments and Financial Services 区块链技术在支付和金融服务领域的应用
V. Nikiforova, Y. Putikhin, A. Nikiforov, A. Kovalenko, M. Kreyer
The paper is dedicated to comparative analysis of the result of using cryptocurrency based on blockchain technology in Russia and abroad. Different countries have different approaches to recognizing the cryptocurrency as a legal tender at the state and corporate levels. Thus, Japan has legalized cryptocurrencies and developed a regulatory and legal framework to introduce them in the economy. The USA has recognized the bitcoin as one of the official financial tools, but has not recognized it as a currency. In the UK bitcoins are considered private funds. In China cryptocurrencies are prohibited for government-owned companies and banks, but allowed for individuals. Europe recognizes bitcoins as a security, whereas Russia recognizes the status of cryptocurrencies as a digital commodity or asset. At the same time the diversity of approaches is complemented by the relevant legal regulation of blockchain technology. The paper discusses various problems related to blockchain technology applied not only as a basis of cryptocurrencies, but for a variety of uses in business, ITsystems and interaction between people. Economic and legal capabilities are revealed to use blockchain technology in the Russian Federation in the sphere of payments and financial
本文致力于对俄罗斯和国外使用基于区块链技术的加密货币的结果进行比较分析。在国家和企业层面,不同的国家有不同的方法来承认加密货币为法定货币。因此,日本已将加密货币合法化,并制定了将其引入经济的监管和法律框架。美国已经承认比特币是官方金融工具之一,但不承认它是一种货币。在英国,比特币被视为私人基金。在中国,禁止国有企业和银行使用加密货币,但允许个人使用。欧洲承认比特币是一种证券,而俄罗斯承认加密货币是一种数字商品或资产。与此同时,区块链技术的相关法律法规补充了方法的多样性。本文讨论了与区块链技术相关的各种问题,该技术不仅作为加密货币的基础,而且用于商业,it系统和人与人之间的互动中的各种用途。俄罗斯联邦在支付和金融领域使用区块链技术的经济和法律能力被揭示出来
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引用次数: 2
Legal compliance of the electronic Bill of Lading 电子提单的法律合规性
Quentin Schiltz
The Bill of Lading (BOL) is one of the most important documents in international trade. In addition to its main functions, such as evidence of contract and the receipt of goods, the document of title function plays an equally essential role and contributes to the importance of the BOL. However, the rapid developments and changes of international trade have highlighted the limits of the traditional BOL. Its flaws, such as slowness, the possibility of fraud and high relative costs have often been revealed as problematic. The electronic Bill of Lading (eBOL), which represents the legal and functional equivalent of the paper-BOL, was thus created to eliminate these abovementioned flaws. Nevertheless, the global implementation of the eBOL is not realizable yet, due to the existence of a range of barriers. The main barrier, which will be further discussed in this paper, is the lack of knowledge regarding already in place standards and regulations. Hence, this paper sets out to discuss existing standards and regulations such as the Rotterdam Rules, the Model Law on Electronic Transferable Records and the Electronic Data Interchange and will examine to what extent they can support the implementation of an eBOL. Keywords— Bill of Lading, electronic Bill of Lading, legal equivalence, digitalisation, EDI, Rotterdam Rules, Model Law on Electronic Transferable Records
提单是国际贸易中最重要的单据之一。除了它的主要功能,如合同的证据和货物的收货,所有权文件的功能起着同样重要的作用,并有助于提单的重要性。然而,国际贸易的快速发展和变化凸显了传统BOL的局限性。它的缺陷,如缓慢、欺诈的可能性和较高的相对成本,经常被暴露为问题。电子提单(eBOL)是为了消除上述缺陷而产生的,它代表了纸质提单在法律上和功能上的等同。然而,由于存在一系列障碍,eBOL的全球实施尚未实现。本文将进一步讨论的主要障碍是缺乏对现有标准和法规的了解。因此,本文着手讨论现有的标准和法规,如《鹿特丹规则》、《电子可转让记录示范法》和《电子数据交换示范法》,并将研究它们在多大程度上能够支持实施eBOL。关键词:提单,电子提单,法律等值,数字化,EDI,鹿特丹规则,电子可转让记录示范法
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引用次数: 0
Computerized monitoring of students’ psychological profile 计算机监控学生的心理状况
N. Pavlov, T. Nikonova
This paper describes the usage of computerized procedure for monitoring students’ propensity for entrepreneurship. The procedure is based on the method of choosing the best statements for psychological testing. A set of statements concerning entrepreneurial ability has been collected from various sources, and a procedure of test improvement based on Cronbach’s alpha was performed for different categories of Russian and international students. Test statements that are the best for each category, shows the features that distinguish respondents of different entrepreneurial ability. Thus, the results gives characteristics that are important for different categories of native and foreign students. This procedure can be used to periodically adjust the curriculum of the future entrepreneurs and managers. Keywords—entrepreneurship, psychological testing, propensity, Cronbach’s alpha, monitoring
本文介绍了利用计算机程序监测学生创业倾向的方法。程序是基于选择心理测试的最佳陈述的方法。从各种来源收集了一组关于创业能力的陈述,并基于Cronbach 's alpha对不同类别的俄罗斯和国际学生进行了测试改进。每个类别的测试陈述都是最好的,显示了区分不同创业能力的受访者的特征。因此,结果给出了不同类别的本地和外国学生的重要特征。这一程序可用于定期调整未来企业家和管理人员的课程。关键词:企业家精神,心理测试,倾向,Cronbach’s alpha,监测
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引用次数: 0
Digital infrastructure of service logistics: the case of the tourism industry 服务物流的数字化基础设施:以旅游业为例
N. Vasilenko, T. Lavrova, O. Tokareva
The article discusses the digitization of services in the tourism industry. By applying the concept of service product to the tourism industry, the authors claim that the primary utility of a tourism product has a shifting nature and discuss the features of additional, derivative, and accompanying services as part of different types of tourism products. Logistics services in the tourism industry are considered to be one of the elements in the accompanying part of its service product. The value of the logistics support provided to tourism products is associated with the need to coordinate the efforts of tour operators, service providers involved, and the tourists themselves. The development of digital infrastructure is interpreted both as a trend connected with the development of the digital economy and as a ground for its servitization. The article highlights the advantages of a single digital infrastructure of the tourism industry and discusses its influence on different types of logistics flows. It identifies a number of areas associated with service provision which look promising in terms of their inclusion in digital infrastructure. It also contains examples of global systems and local technologies as components of the digital infrastructure in the tourism industry. Keywords—service logistics, digital infrastructure, tourism industry, customization of tourist products, automation of service products
本文对旅游业服务的数字化进行了探讨。通过将服务产品的概念应用于旅游业,作者认为旅游产品的主要效用具有转移性质,并讨论了附加服务、衍生服务和伴随服务作为不同类型旅游产品的一部分的特征。旅游业的物流服务被认为是其服务产品配套部分的要素之一。为旅游产品提供物流支持的价值与协调旅游经营者、相关服务提供者和游客自身努力的需要有关。数字基础设施的发展既是数字经济发展的趋势,也是数字经济服务化的基础。本文强调了旅游业单一数字基础设施的优势,并讨论了其对不同类型物流流的影响。它确定了一些与服务提供相关的领域,这些领域看起来很有希望纳入数字基础设施。它还包含了作为旅游业数字基础设施组成部分的全球系统和当地技术的例子。关键词:服务物流,数字化基础设施,旅游产业,旅游产品定制,服务产品自动化
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引用次数: 2
Global Supply Chains Development on the Basis of Russia and Kazakhstan Economies Digitalization 基于俄罗斯和哈萨克斯坦经济数字化的全球供应链发展
S. Barykin, E. Smirnova, P. Sharapaev
The market economy of Eastern Europe and Asia is gradually approaching the level and quality characteristics of the OECD countries. Global economy's transition to a qualitatively new stage of globalization after the global crisis of 2008 – 2009, is characterized by a number of changed qualitative and quantitative features showing that the rates of world trade are outpacing domestic production. According to the estimates until 2030, service industries will move into a phase of intensive development; and due to the advanced development of new types of services, the share of developing countries in the global market of services will rise. The logistics platform implementation in the practice of managing Russian-Kazakhstan supply chains is a promising tool for increasing the level of logistical integration between countries and optimizing the logistics activities of all participants in supply chains. Keywords–digital economy, logistics, innovation, international supply chain management
东欧和亚洲的市场经济正在逐步接近经合发组织国家的水平和质量特征。2008 - 2009年全球危机后,全球经济向全球化质的新阶段过渡,其特点是一系列质的和量的特征发生了变化,表明世界贸易的速度超过了国内生产。据预测,到2030年,服务业将进入集约发展阶段;由于新型服务业发展迅速,发展中国家在全球服务市场中的份额将上升。在俄罗斯-哈萨克斯坦供应链管理实践中实施物流平台是提高国家间物流一体化水平和优化供应链中所有参与者物流活动的有前途的工具。关键词:数字经济,物流,创新,国际供应链管理
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引用次数: 2
Integrated digital platforms for development of transport and logistics services 发展运输及物流服务的综合数码平台
A. Dmitriev, Irina A. Plastunyak
The article discusses the development of transport and logistics services based on integrated digital platforms, analyzes the Russian economy and its transport and logistics sector digitalization level, explores the features of transport and logistics systems digital transformation, substantiates the digital platform concept for the development of transport and logistics services, suggests a digital transport logistics platforms typology and the principles of their construction, analyzes the global digital platforms application experiences, the processes of structural transformation and network convergence of regional information spaces are considered, the use of e-logistics model is substantiated as a key direction for improving cargo delivery processes from shipper to consignee, advantages and disadvantages are explored, criteria for successful partnership are being developed in terms of horizontal and vertical integration of transport and logistics organizations, identified appropriate use areas of digital logistics tools Key wordsdigitalization, visibility, transport and logistics service, digital platforms, electronic logistics, network convergence, vertical integration, coordinated logistics, blockchain
本文探讨了基于综合数字平台的运输物流服务发展,分析了俄罗斯经济及其运输物流部门的数字化水平,探讨了运输物流系统数字化转型的特点,充实了运输物流服务发展的数字平台理念,提出了数字化运输物流平台的类型学及其构建原则。分析了全球数字平台的应用经验,考虑了区域信息空间的结构转型和网络融合过程,证实了电子物流模式的使用是改善从托运人到收货人的货物交付过程的关键方向,探讨了优势和劣势,从运输和物流组织的横向和纵向整合的角度制定了成功合作的标准。关键词数字化,可见性,运输和物流服务,数字平台,电子物流,网络融合,垂直整合,协调物流,区块链
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引用次数: 8
Digital Technology Implementation for Smart City and Smart Port Cooperation 智慧城市和智慧港口合作的数字技术实施
I. Ilin, C. Jahn, J. Weigell, S. Kalyazina
A promising direction for the development of society, especially in the conditions of the industry 4.0 paradigm, a of is the Smart City. The purpose of the Smart City is to optimize resources, monitor security, and maximize the level of services for the population. For the successful development of the concept of the Smart City, the integration of various systems and technologies is required. One part of the Smart City concept in particular to consider is the Smart Port. This article examines the existing digital solutions for the automation of Smart Ports, the direction of technology development, the existing problems and prospects for the digitalization of port terminals and transport logistics operators. Keywords—Smart City, Smart Port, digitalization, Internet of Things, artificial intelligence, logistics.
社会发展的一个有希望的方向,特别是在工业4.0范式的条件下,其中之一就是智慧城市。智慧城市的目的是优化资源,监控安全,并最大限度地为人口提供服务。智慧城市概念的成功发展,需要各种系统和技术的融合。智慧城市概念中需要特别考虑的一部分是智能港口。本文探讨了智能港口自动化的现有数字化解决方案、技术发展方向、港口码头和运输物流运营商数字化存在的问题和前景。关键词:智慧城市,智慧港口,数字化,物联网,人工智能,物流
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引用次数: 9
Possible risks of the development of the digital economy 数字经济发展可能面临的风险
S. Livshits, O. Novikova, N. Yudina, E. K. Nikolaeva, D. Katz
We study the problems of the main types of risks that may be faced by the Russian economy in the transition to the digital format, the likely activities that will help to smooth the negative responses of the risks of the digital economy. State was advised accurately to anticipate and react to rapidly emerging trends in socio-ethical orientation associated with the formation of national and global digital space.
我们研究了俄罗斯经济在向数字格式过渡时可能面临的主要风险类型的问题,以及有助于消除数字经济风险负面反应的可能活动。建议国家准确预测和应对与形成国家和全球数字空间有关的社会伦理取向方面迅速出现的趋势。
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引用次数: 1
期刊
Proceedings of the International Conference on Digital Technologies in Logistics and Infrastructure (ICDTLI 2019)
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