Pub Date : 2021-10-05DOI: 10.22213/2618-9763-2021-3-3-13
A. N. Bagrovnikova
In this article we discuss the development of the sustainable development controlling system of the industrial enterprises. First of all, the characteristics of the classical concepts of “controlling” and “sustainable development” are given, and, based on the synthesis of these concepts, the concept of “sustainable development controlling of the enterprise” is formulated. Further, the question is posed, which indicators should be included in the system of sustainable development controlling. Based on our analysis of the methods for a comprehensive assessment of the sustainable development of the industrial enterprises, we offer the author's interpretation of the indicators of the sustainable development controlling of the enterprise. In our opinion, this system includes the following four elements: controlling of the sustainable development of the economic system (separately including aspects of the economic and financial sustainability), controlling of the social and environmental sustainability, and controlling of the enterprise’ resistance to risk. In addition, we propose the following main stages of organizing the complex sustainable development controlling at the enterprise, aimed at interacting with the internal and external environment of the enterprise, which are: collecting and processing information about the state of the internal and external environment; setting goals, objectives and planned results based on the collected information, followed by their clarification; the development of the main directions of the enterprise development on the basis of the set goals and expected results, and the subsequent analysis of the results obtained. These stages involve continuous monitoring of the processes occurring in the internal and external environment of the enterprise, which becomes impossible without the allocation of a special structure at the enterprise. Thus, we propose to create a structural unit called “Department of the Sustainable Development Controlling” at the enterprises, which regulates the processes of interaction with the internal and external environment of the enterprise. The creation of this subdivision will allow to monitor and regulate the status of the indicators of the sustainable development controlling, as well as to implement the so-called “preventive management” in order to forecast and prevent possible risks.
{"title":"ELABORATION OF THE SUSTAINABLE DEVELOPMENT CONTROLLING SYSTEM OF THE INDUSTRIAL ENTERPRISES","authors":"A. N. Bagrovnikova","doi":"10.22213/2618-9763-2021-3-3-13","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-3-13","url":null,"abstract":"In this article we discuss the development of the sustainable development controlling system of the industrial enterprises. First of all, the characteristics of the classical concepts of “controlling” and “sustainable development” are given, and, based on the synthesis of these concepts, the concept of “sustainable development controlling of the enterprise” is formulated. Further, the question is posed, which indicators should be included in the system of sustainable development controlling. Based on our analysis of the methods for a comprehensive assessment of the sustainable development of the industrial enterprises, we offer the author's interpretation of the indicators of the sustainable development controlling of the enterprise. In our opinion, this system includes the following four elements: controlling of the sustainable development of the economic system (separately including aspects of the economic and financial sustainability), controlling of the social and environmental sustainability, and controlling of the enterprise’ resistance to risk. In addition, we propose the following main stages of organizing the complex sustainable development controlling at the enterprise, aimed at interacting with the internal and external environment of the enterprise, which are: collecting and processing information about the state of the internal and external environment; setting goals, objectives and planned results based on the collected information, followed by their clarification; the development of the main directions of the enterprise development on the basis of the set goals and expected results, and the subsequent analysis of the results obtained. These stages involve continuous monitoring of the processes occurring in the internal and external environment of the enterprise, which becomes impossible without the allocation of a special structure at the enterprise. Thus, we propose to create a structural unit called “Department of the Sustainable Development Controlling” at the enterprises, which regulates the processes of interaction with the internal and external environment of the enterprise. The creation of this subdivision will allow to monitor and regulate the status of the indicators of the sustainable development controlling, as well as to implement the so-called “preventive management” in order to forecast and prevent possible risks.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"77 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126040166","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-34-40
Zh. E. Zakurdaeva, M. Bikeeva
Digital transformation is forcing companies to rethink their processes to meet current customer needs. Business Process Management (BPM) can provide a means to structure and address this change. However, most BPM approaches face limitations on the number of processes they can optimize at the same time, due to complexity and resource constraints. The article is devoted to data mining as a tool for modeling and improving the company's business processes. Process Mining is a collection of data-driven diagnostic and business process improvement methods that combine machine learning and BPM. Among the advantages of Process Mining is more efficient management decision making. The possibility of introducing Process Mining methods into the work of a telecommunications company for the automatic collection of information about business processes and building a map of business processes is analyzed. The use of Process Mining methods will allow a telecommunications company to optimize the work of its departments and increase customer satisfaction. In addition, the implementation of this system contributes to a better analysis of the results of the execution of business processes for providing access to the Internet. This will improve the regulations for these processes, control of their compliance and the procedure for making managerial decisions at a higher quality level.
{"title":"PROCESS MINING: PRINCIPLES, CHARACTERISTICS AND IMPLEMENTATION POTENTIAL","authors":"Zh. E. Zakurdaeva, M. Bikeeva","doi":"10.22213/2618-9763-2021-3-34-40","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-34-40","url":null,"abstract":"Digital transformation is forcing companies to rethink their processes to meet current customer needs. Business Process Management (BPM) can provide a means to structure and address this change. However, most BPM approaches face limitations on the number of processes they can optimize at the same time, due to complexity and resource constraints. The article is devoted to data mining as a tool for modeling and improving the company's business processes. Process Mining is a collection of data-driven diagnostic and business process improvement methods that combine machine learning and BPM. Among the advantages of Process Mining is more efficient management decision making. The possibility of introducing Process Mining methods into the work of a telecommunications company for the automatic collection of information about business processes and building a map of business processes is analyzed. The use of Process Mining methods will allow a telecommunications company to optimize the work of its departments and increase customer satisfaction. In addition, the implementation of this system contributes to a better analysis of the results of the execution of business processes for providing access to the Internet. This will improve the regulations for these processes, control of their compliance and the procedure for making managerial decisions at a higher quality level.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126953035","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-2-121-126
E. S. Oshanova
This article is devoted to the study of the interlanguage phenomenon “false friends of the translator” problems in the practice of translation studies. It is widely known that translation plays a large and important role in the cultural development of mankind. During the translation, a large number of problems arise which are quite difficult to cope with, therefore, in order to achieve the goal - to give a full and high-quality translation, the translator needs to possess versatile and special knowledge. The relevance of this work is that the concept “false friends of the translator” is considered on the example of English and German languages and the analysis is based on the material of journalistic texts. It should be pointed out that the “false friends of the translator” are the result of the mutual influence of languages but in some cases they appear due to random coincidences. Their meaning and the total number of each of the possible sources in their education becomes different for each individual pair of languages and is determined by the historical and genetic connections of the languages. The results of the translation’s analysis of the “translator's false friends” in newspaper articles show that the translator needs to study carefully the semantic structure, meanings and examples of the use of the “translator's false friends”, analyze the possible translation options of the word presented in the dictionary and also consider carefully the context in which the word is used. The study showed that the main task of analyzing the text in which “false friends” are used is to analyze the methods of individual author's use of language tools and in addition, to explain the language factors used in the text and their meaning.
{"title":"ON THE PROBLEM OF TRANSLATION “TRANSLATER’S FALSE FRIENDS” ON THE EXAMPLE OF PUBLICISTIC TEXTS","authors":"E. S. Oshanova","doi":"10.22213/2618-9763-2021-2-121-126","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-2-121-126","url":null,"abstract":"This article is devoted to the study of the interlanguage phenomenon “false friends of the translator” problems in the practice of translation studies. It is widely known that translation plays a large and important role in the cultural development of mankind. During the translation, a large number of problems arise which are quite difficult to cope with, therefore, in order to achieve the goal - to give a full and high-quality translation, the translator needs to possess versatile and special knowledge. The relevance of this work is that the concept “false friends of the translator” is considered on the example of English and German languages and the analysis is based on the material of journalistic texts. It should be pointed out that the “false friends of the translator” are the result of the mutual influence of languages but in some cases they appear due to random coincidences. Their meaning and the total number of each of the possible sources in their education becomes different for each individual pair of languages and is determined by the historical and genetic connections of the languages. The results of the translation’s analysis of the “translator's false friends” in newspaper articles show that the translator needs to study carefully the semantic structure, meanings and examples of the use of the “translator's false friends”, analyze the possible translation options of the word presented in the dictionary and also consider carefully the context in which the word is used. The study showed that the main task of analyzing the text in which “false friends” are used is to analyze the methods of individual author's use of language tools and in addition, to explain the language factors used in the text and their meaning.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128093617","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-14-20
V. A. Domaskin, I. N. Sokolova
A balanced system of indicators is an important component of the implementation of the company's strategy. Currently, for the successful functioning of enterprises, it is not enough to focus only on the final financial results of activities, an integrated approach is important, the essence of which is to take into account all the constituent components, such as resources, business processes, finance, etc. The use of the balanced scorecard methodology allows us to take into account all these indicators and contributes to improving the business efficiency and competitiveness of the enterprise. The article presents the concept of a balanced system of indicators, goals, tasks and functions, discusses the basic schemes of a system of balanced indicators in the main areas, provides the benefits that can be obtained from the introduction of a system of balanced indicators. Also, much attention is paid to the development of a phased implementation of a balanced system of indicators, business performance indicators in the main areas: customers, finance, business processes, personnel. When developing a balanced system of indicators, it is necessary to take into account the factors that have a positive or negative impact, which ultimately contributes to the implementation of the strategic goals of the organization. The introduction of a balanced scorecard is a complex and time-consuming process that requires high knowledge from the top management of the organization. In order for the implementation efficiency to be the highest, it is important to provide for all possible mistakes that can be made at the stage of system implementation.
{"title":"INCREASING BUSINESS EFFICIENCY BASED ON A BALANCED PERFORMANCE SYSTEM","authors":"V. A. Domaskin, I. N. Sokolova","doi":"10.22213/2618-9763-2021-3-14-20","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-14-20","url":null,"abstract":"A balanced system of indicators is an important component of the implementation of the company's strategy. Currently, for the successful functioning of enterprises, it is not enough to focus only on the final financial results of activities, an integrated approach is important, the essence of which is to take into account all the constituent components, such as resources, business processes, finance, etc. The use of the balanced scorecard methodology allows us to take into account all these indicators and contributes to improving the business efficiency and competitiveness of the enterprise. The article presents the concept of a balanced system of indicators, goals, tasks and functions, discusses the basic schemes of a system of balanced indicators in the main areas, provides the benefits that can be obtained from the introduction of a system of balanced indicators. Also, much attention is paid to the development of a phased implementation of a balanced system of indicators, business performance indicators in the main areas: customers, finance, business processes, personnel. When developing a balanced system of indicators, it is necessary to take into account the factors that have a positive or negative impact, which ultimately contributes to the implementation of the strategic goals of the organization. The introduction of a balanced scorecard is a complex and time-consuming process that requires high knowledge from the top management of the organization. In order for the implementation efficiency to be the highest, it is important to provide for all possible mistakes that can be made at the stage of system implementation.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114506522","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-70-83
I. Nekipelova
The article is devoted to the research of the reasons that require restructuring and transformation of social professional relations in the post-lockdown world. The research revealed that due to the changes in the environment of emergency problems and socio-economic uncertainty, employees of enterprises are experiencing professional burnout and immersion in themselves. At the same time, enterprises as a whole are seeing a decrease in the level of professional interaction, a weakening of corporate and company culture, a suppression of cooperation, which, of course, leads to a decrease in labor productivity. All this becomes a source of social problems that have not yet been named in scientific space. The study showed that the pandemic COVID-19 forever changed the nature of the activities of organizations around the world, and therefore business transformation is inevitable. It will be built on the transformation of the thinking of people doing this business. And if we say that speed and flexibility will be the main qualities of the new professional space, then we must inevitably say that these qualities will be generated by people who have quick and flexible thinking, able to quickly adapt to new conditions. Adaptation is the mechanism of survival; therefore, social adaptation is the ability of a person to survive in society. The study made it possible to draw conclusions that competent and successful social interaction will become the basis for competent transformation and restructuring of business and economic relations in general. In connection with all this, there is a need to revise approaches to the training of future specialists, because the educational environment has a social responsibility to employer and employee for the training of personnel with the skill of social survival, the ability to navigate the social space and the ability to quickly adapt to society. Education should encourage students in the profession to be autonomous, creative and mindful. One of the ways to overcome this situation and form professional personnel with critical and creative thinking is the humanization of high education.
{"title":"SOCIAL RESPONSIBILITY OF THE SYSTEM OF HIGHER VOCATIONAL EDUCATION IN THE POST-LOCKDOWN SPACE","authors":"I. Nekipelova","doi":"10.22213/2618-9763-2021-3-70-83","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-70-83","url":null,"abstract":"The article is devoted to the research of the reasons that require restructuring and transformation of social professional relations in the post-lockdown world. The research revealed that due to the changes in the environment of emergency problems and socio-economic uncertainty, employees of enterprises are experiencing professional burnout and immersion in themselves. At the same time, enterprises as a whole are seeing a decrease in the level of professional interaction, a weakening of corporate and company culture, a suppression of cooperation, which, of course, leads to a decrease in labor productivity. All this becomes a source of social problems that have not yet been named in scientific space. The study showed that the pandemic COVID-19 forever changed the nature of the activities of organizations around the world, and therefore business transformation is inevitable. It will be built on the transformation of the thinking of people doing this business. And if we say that speed and flexibility will be the main qualities of the new professional space, then we must inevitably say that these qualities will be generated by people who have quick and flexible thinking, able to quickly adapt to new conditions. Adaptation is the mechanism of survival; therefore, social adaptation is the ability of a person to survive in society. The study made it possible to draw conclusions that competent and successful social interaction will become the basis for competent transformation and restructuring of business and economic relations in general. In connection with all this, there is a need to revise approaches to the training of future specialists, because the educational environment has a social responsibility to employer and employee for the training of personnel with the skill of social survival, the ability to navigate the social space and the ability to quickly adapt to society. Education should encourage students in the profession to be autonomous, creative and mindful. One of the ways to overcome this situation and form professional personnel with critical and creative thinking is the humanization of high education.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134179098","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-84-89
A. Pilyushenko
The process of personification accompanies a person throughout his life in a tense conflict between the individual-special internal needs of the individual and the socio-general requirements of external reality. The socio-cultural environment largely determines the direction, possibilities and content of a person's personification, forming a pattern of personal formation and self-determination, acting at the same time as an overwhelming, constraining and structuring principle. The article is devoted to the problem of the ugly as a universal philosophical category reflecting negative cultural and aesthetic content. The author reveals the meaning of the ugly in the personification of a person as an element of protest against the classical requirements of ethics and aesthetics, in response to the oppressive social mechanisms of reproduction of “predictable” individuals. The close connection of a person's cultural and aesthetic preferences with the content of his personal uniqueness is substantiated. The article examines the social and spiritual prerequisites for turning to the ugly as an instrument of personification of a person, including from the positions of poststructuralism and postmodernism. The typology of the ugly as a socio-cultural phenomenon proposed in the article can be used in further theoretical development of the problem of personification.
{"title":"THE PROBLEM OF THE UGLY IN THE CONTEXT OF HUMAN PERSONIFICATION IN THE MODERN SOCIO-CULTURAL SPACE","authors":"A. Pilyushenko","doi":"10.22213/2618-9763-2021-3-84-89","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-84-89","url":null,"abstract":"The process of personification accompanies a person throughout his life in a tense conflict between the individual-special internal needs of the individual and the socio-general requirements of external reality. The socio-cultural environment largely determines the direction, possibilities and content of a person's personification, forming a pattern of personal formation and self-determination, acting at the same time as an overwhelming, constraining and structuring principle. The article is devoted to the problem of the ugly as a universal philosophical category reflecting negative cultural and aesthetic content. The author reveals the meaning of the ugly in the personification of a person as an element of protest against the classical requirements of ethics and aesthetics, in response to the oppressive social mechanisms of reproduction of “predictable” individuals. The close connection of a person's cultural and aesthetic preferences with the content of his personal uniqueness is substantiated. The article examines the social and spiritual prerequisites for turning to the ugly as an instrument of personification of a person, including from the positions of poststructuralism and postmodernism. The typology of the ugly as a socio-cultural phenomenon proposed in the article can be used in further theoretical development of the problem of personification.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115143256","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-21-26
D. S. Dekterev, N. Zemtsova
Improving the efficiency of budget spending is one of the key areas for the country's budget system as a whole and its subjects. Currently, the issues of optimizing the activities of state and municipal institutions, reducing the cost of financial resources at the sub-federal level are solved using the mechanism of centralized accounting. In the Udmurt Republic, in 2019, the process of optimizing public sector institutions was started, due to the centralization of accounting, work is currently underway to build a unified information system for accounting and personnel accounting, and introduce a centralized reporting system. The process of centralization is not finished at the moment, the article studies the current situation on the coverage of centralization of state institutions of the Udmurt Republic. The main problems arising during the implementation of the project on the centralization of accounting in the region are identified. The ways of solving the identified problems are proposed and justified for the further development of the process of centralization of accounting, reducing the costs of performing accounting functions, for the rapid collection and analysis of information necessary for the heads of state institutions, state authorities of the Udmurt Republic to make effective management decisions.
{"title":"PROBLEMS OF ACCOUNTING CENTRALIZATION STATE INSTITUTIONS OF THE UDMURT REPUBLIC","authors":"D. S. Dekterev, N. Zemtsova","doi":"10.22213/2618-9763-2021-3-21-26","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-21-26","url":null,"abstract":"Improving the efficiency of budget spending is one of the key areas for the country's budget system as a whole and its subjects. Currently, the issues of optimizing the activities of state and municipal institutions, reducing the cost of financial resources at the sub-federal level are solved using the mechanism of centralized accounting. In the Udmurt Republic, in 2019, the process of optimizing public sector institutions was started, due to the centralization of accounting, work is currently underway to build a unified information system for accounting and personnel accounting, and introduce a centralized reporting system. The process of centralization is not finished at the moment, the article studies the current situation on the coverage of centralization of state institutions of the Udmurt Republic. The main problems arising during the implementation of the project on the centralization of accounting in the region are identified. The ways of solving the identified problems are proposed and justified for the further development of the process of centralization of accounting, reducing the costs of performing accounting functions, for the rapid collection and analysis of information necessary for the heads of state institutions, state authorities of the Udmurt Republic to make effective management decisions.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128932104","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-41-46
Yu.V. Sevryugin
The article was prepared based on the results of the study, the subject of which are legislative short stories in connection with the entry into force of the Federal Law “On Digital Financial Assets, Digital Currency and on Amending Certain Legislative Acts of the Russian Federation”. Using a very extensive methodological basis (a general scientific dialectical method of cognition, analysis, synthesis, comparative legal, formal methods), the author analyzes the content and essence of digital currencies (cryptocurrencies) and the principles of taxation of income received from operations with them. Prospects for the use of digital financial assets on the Russian economy are noted. In the work, the author summarizes the current state of tax regulation of cryptocurrency operations both in the general tax system and in special tax regimes. It is noted that the obligation of crypto investors to determine the tax base and pay income tax arises only at the time of conversion of cryptocurrency into a ruble bank account, into electronic fiat money. It is indicated that certain categories of citizens in the Russian Federation are prohibited from acquiring digital financial assets and digital currency. The scientific novelty of the study is that it identifies the most problematic tax aspects and solutions for them. The author emphasizes that despite the legalization of cryptocurrency turnover, in Russia there is a trend towards strict state regulation and control of the turnover of digital currencies.
{"title":"LEGALIZATION OF INVESTMENTS IN DIGITAL CURRENCY: FEATURES OF TAX REGULATION IN RUSSIA","authors":"Yu.V. Sevryugin","doi":"10.22213/2618-9763-2021-3-41-46","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-41-46","url":null,"abstract":"The article was prepared based on the results of the study, the subject of which are legislative short stories in connection with the entry into force of the Federal Law “On Digital Financial Assets, Digital Currency and on Amending Certain Legislative Acts of the Russian Federation”. Using a very extensive methodological basis (a general scientific dialectical method of cognition, analysis, synthesis, comparative legal, formal methods), the author analyzes the content and essence of digital currencies (cryptocurrencies) and the principles of taxation of income received from operations with them. Prospects for the use of digital financial assets on the Russian economy are noted. In the work, the author summarizes the current state of tax regulation of cryptocurrency operations both in the general tax system and in special tax regimes. It is noted that the obligation of crypto investors to determine the tax base and pay income tax arises only at the time of conversion of cryptocurrency into a ruble bank account, into electronic fiat money. It is indicated that certain categories of citizens in the Russian Federation are prohibited from acquiring digital financial assets and digital currency. The scientific novelty of the study is that it identifies the most problematic tax aspects and solutions for them. The author emphasizes that despite the legalization of cryptocurrency turnover, in Russia there is a trend towards strict state regulation and control of the turnover of digital currencies.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131121895","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-54-58
M. N. Tarasov, R. Galiakhmetov
The rotational method of labor organization presupposes some features that the employer must solve. The composition of young professionals with professional training in the professional field. This fact makes the problem of adaptation in modern organizations urgent, the search for new effective management tools, methods and technologies for the successful solution of this problem. Work in remote regions of the country, and especially in the Far North, has an ambiguous effect on the indicators of their socio-psychological adaptation. The efficiency of the company as a whole depends on how well the employee has adapted to the new team. For the successful adaptation of an employee to a company, it is important to envisage and develop an effective system for working with newcomers. It is important for enterprise managers to take all possible measures to create a comfortable environment and prevent any failures and harmonize the psychological state of newly recruited workers. The oil and gas industry needs highly qualified personnel and with extensive work experience, in order to form such a team, an employer needs to think about a toolkit for managing processes related to the human factor so that a new employee would join the work process as soon as possible. One such system is the procedure for the adaptation of employees in the organization. Let us consider what adaptation problems are faced by enterprise employees working in the raw materials industry on the example of the international company “Weatherford International Ltd”.
{"title":"METHODS FOR EFFECTIVE PERSONNEL ADAPTATION, WORKING BY CRAFTING METHOD (on the example of the company “Weatherford” LLC)","authors":"M. N. Tarasov, R. Galiakhmetov","doi":"10.22213/2618-9763-2021-3-54-58","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-54-58","url":null,"abstract":"The rotational method of labor organization presupposes some features that the employer must solve. The composition of young professionals with professional training in the professional field. This fact makes the problem of adaptation in modern organizations urgent, the search for new effective management tools, methods and technologies for the successful solution of this problem. Work in remote regions of the country, and especially in the Far North, has an ambiguous effect on the indicators of their socio-psychological adaptation. The efficiency of the company as a whole depends on how well the employee has adapted to the new team. For the successful adaptation of an employee to a company, it is important to envisage and develop an effective system for working with newcomers. It is important for enterprise managers to take all possible measures to create a comfortable environment and prevent any failures and harmonize the psychological state of newly recruited workers. The oil and gas industry needs highly qualified personnel and with extensive work experience, in order to form such a team, an employer needs to think about a toolkit for managing processes related to the human factor so that a new employee would join the work process as soon as possible. One such system is the procedure for the adaptation of employees in the organization. Let us consider what adaptation problems are faced by enterprise employees working in the raw materials industry on the example of the international company “Weatherford International Ltd”.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133248909","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 : 2021-10-05DOI: 10.22213/2618-9763-2021-3-27-33
M. D. Zabbarova, S. Firsova
The declining state of the financial market in recent years has strengthened the population's distrust of various financial instruments. Many continue to keep money in cash and in bank deposits, but this does not generate income, or it only covers inflation. The state strives to create new investment solutions that will contribute to attracting money from the population to the economy. Investment life insurance is a significant factor in the development of the national economy, since insurers' funds are directed to investments in government securities and shares and bonds of Russian companies. The mandatory risks included in the ILI agreement are the survival of the insured person, as well as his death. The sum insured upon the occurrence of the risk is paid in 100% of the insurance premiums paid, plus the investment income accumulated by the time of the death of the insured is charged. The article discusses the main problems of reducing the demand for investment life insurance, as well as the ways of its development. Including the main problem with not receiving income from investments. It is proposed to introduce a minimum rate of return, which will have a positive effect on the credit of trust of the insurance company.
{"title":"WAYS OF DEVELOPMENT OF INVESTMENT LIFE INSURANCE IN RUSSIA","authors":"M. D. Zabbarova, S. Firsova","doi":"10.22213/2618-9763-2021-3-27-33","DOIUrl":"https://doi.org/10.22213/2618-9763-2021-3-27-33","url":null,"abstract":"The declining state of the financial market in recent years has strengthened the population's distrust of various financial instruments. Many continue to keep money in cash and in bank deposits, but this does not generate income, or it only covers inflation. The state strives to create new investment solutions that will contribute to attracting money from the population to the economy. Investment life insurance is a significant factor in the development of the national economy, since insurers' funds are directed to investments in government securities and shares and bonds of Russian companies. The mandatory risks included in the ILI agreement are the survival of the insured person, as well as his death. The sum insured upon the occurrence of the risk is paid in 100% of the insurance premiums paid, plus the investment income accumulated by the time of the death of the insured is charged. The article discusses the main problems of reducing the demand for investment life insurance, as well as the ways of its development. Including the main problem with not receiving income from investments. It is proposed to introduce a minimum rate of return, which will have a positive effect on the credit of trust of the insurance company.","PeriodicalId":431363,"journal":{"name":"Social’no-ekonomiceskoe upravlenie: teoria i praktika","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132670434","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}
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