English
РусскийEvstafieva Alsu Khusainovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics and Entrepreneurship in Construction
Kazan State University of Architecture and Civil Engineering
Russia, Kazan
E-mail: evalsu@yandex.ru
CONCEPTS OF SPATIAL DEVELOPMENT AND PROBLEMS OF REGIONAL ECONOMY
The article considers the conceptual provisions of the spatial development of the economy of Russia and its regions, the possibility of transition to a new model of spatial development. The provisions are theoretically comprehended, and the principles characterizing the spatial development of the country's economy are given. The goals of sustainable and safe spatial development are formulated, and the characteristics of the scenarios for the spatial development of Russia provided for at the government level are given. The characteristics of well-known scientific schools in the field of spatial analysis of the economy are given, the contradictions observed in the target orientation of the concept of spatial development are noted.
Keywords: spatial organization of the economy, models of spatial development, principles, goals, scenarios.
Aloyan Gayk Nikolaevich,
Candidate of Economic Sciences,
Schelkovsky MPK LLC
Russia, Moscow region, Losino-Petrovsky
E-mail: italyhayk@gmail.com
INNOVATIVE ASPECTS OF REGIONAL ECONOMIC POLICY AND THEIR DEVELOPMENT IN CONDITIONS OF IMPORT SUBSTITUTION
The article considers regional conditions for stimulating innovation in industrial production, provides an industry classification of industrial production with a share of innovative potential, and provides examples of import substitution projects considered as a factor in economic development under the current conditions.
Key words: innovative economy, national security, industrial production, branch structure, import substitution.
Yakovleva Lilia Yakovlevna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E- mail: kbua@inbox.ru
ACCOUNTING AND CONTROL AS ELEMENTS OF THE INFORMATION SYSTEM OF ACTIVITY MANAGEMENT IN THE FIELD OF SUSTAINABLE AND SAFE DEVELOPMENT OF THE ORGANIZATION
The article considers the organizational aspects of the formation of accounting and control information used in the management of sustainable and safe development of organizations. The informational role of accounting and internal control systems of organizations under risk conditions is singled out.
Key words: accounting and control information, risks, business risk factors, accounting, internal control.
Vyatkin Artem Andreevich,
Candidate of Economic Sciences,
Deputy General Director
JSC Editorial Board of the Moscow Perspective newspaper.
Russia, Moscow
E-mail: artem@vuatkin.ru
DIGITAL REVOLUTION AS A FACTOR IN THE CREATION AND DEVELOPMENT OF REGIONAL SYSTEMS OF ECONOMIC SECURITY
The article considers the conditionality of structural changes in the economy from the demand for new information and digital technologies, the importance of information and digital technologies for a new round of technological development of society. Examples of the use of digital technologies in the financial sector under the conditions of risks are given.
Key words: information technologies, digital economy, digital revolution, digital risks.
Pozdeev Valery Leonidovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
Е-mail: Pozdeev6@yandex.ru
Aleksandrov Ilya Sergeevich,
Student
Volga State University of Technology
Russia, Yoshkar-Ola
Е-mail: kbua@inbox.ru
APPLICATION OF NEURAL NETWORKS IN ECONOMIC SECURITY AND WAYS OF ITS INTEGRATION INTO THE MONITORING SYSTEM
The article deals with the use of neural networks in ensuring economic security. The directions of using neural networks and the data processing algorithm for the purpose of integrating neural networks into the economic security monitoring system are disclosed.
Key words: neural network, economic security, factors, data processing, monitoring.
Pozdeev Valery Leonidovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
Е-mail: Pozdeev6@yandex.ru
Gaisina Olga Zinurovna,
Student
Volga State University of Technology
Russia, Yoshkar-Ola
Е-mail: olya-gaysina@mail.ru
ANALYSIS OF THE SCALE OF DEVELOPMENT OF THE SHADOW ECONOMY IN THE CONDITIONS OF SOFTWARE-DIGITAL TRANSFORMATION
The article discusses the extent of the spread of the shadow economy, as well as the impact of digitalization on it. Based on the methods of analysis, an assessment was made of the extent of the spread of shadow activities and its consequences.
Key words: economic security, shadow economy, digitalization, shadow employment, social networks.
Shcherbakova Natalya Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ENSURING ECONOMIC SECURITY IN CONDITIONS OF DIGITALIZATION AND TRANSFORMATION OF THE INSTITUTIONAL ENVIRONMENT
The article considers an institutional approach to understanding economic security and ensuring the implementation of the national project of the NP "Digital Economy". An institutional model and a system of indicators of the national project "Digital Economy" are presented, a process model for the project "Regulatory regulation of the digital environment" is built. The challenges, threats and risks of economic security for the areas of NP "Digital Economy" are identified.
Key words: institutional environment, economic security, digital economy, national projects, models, threats, risks.
Aleksandrov Mikhail Vyacheslavovich,
Candidate of Economic Sciences, Associate Professor
Department of Economic Theory and International Economic Relations
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: amv-ekf@ya.ru
Ivanov Vladimir Valerievich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Electronic Business
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: sprintxxx@mail.ru
TECHNOLOGY OF BANK LENDING TO SUBJECTS OF SMALL AND MEDIUM BUSINESS
The article considers the specifics and features of lending to small and medium-sized businesses (hereinafter referred to as SMEs) in the current conditions on the credit market. The tools and methods for assessing the creditworthiness of borrowers - small and medium-sized businesses are identified, the problems and shortcomings of the credit mechanism are identified.
Key words: small and medium-sized businesses, loan capital, lending mechanism, solvency, quick loan, unsecured loan, unsecured express loan, start-up loan, business development loan; working capital loan, investment loan, overdraft loan, loan portfolio.
Belova Marianna Tolevna,
Candidate of Economic Sciences, Associate Professor
Department of Banking and Monetary Regulation
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: mtbelova@fa.ru
THE DEMAND FOR BANK DEPOSITS IN THE RUSSIAN MARKET OF INVESTMENT AND SAVINGS INSTRUMENTS
In the context of falling economic growth rates, stagnation in the economy, increasing geopolitical tensions, high volatility in financial markets, new requirements arise in the development of financial instruments for long-term investments of individuals and organizations. Despite the wide range of maximum yield on deposits in 2022 from 7 to 20% per annum, bank deposits are consistently one of those instruments that are in the greatest demand.
Keywords: bank deposit, long-term investments, banking sector, financial market, savings.
Varlamova Valeria Alexandrovna,
Master’s degree student
Financial University under the Government of the Russian Federation;
Tax Consultant of Capt JSC
Russia, Moscow
E-mail: varlamova1999@list.ru
Tikhonova Anna Vitalievna,
Candidate of Economic Sciences, Associate Professor
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: avtihonova@fa.ru
MAIN PROBLEMS OF TAXATION OF PERMANENT REPRESENTATIONS OF FOREIGN ORGANIZATIONS IN RUSSIA
This article examines the issue of permanent representation of foreign organizations on the territory of the Russian Federation. The main problems of determining the profit of a permanent establishment and its taxation on the territory of the Russian Federation are analyzed. Special attention is paid to the distribution of profits between the parent organization and its permanent representative office, taking into account the OECD approach, as well as to identifying ways to improve the mechanism for distributing profits of permanent representative offices in Russia for income tax purposes.
Key words: permanent establishment, taxation of foreign organizations, corporate income tax, multilateral instrument, tax risks.
Varfolomeeva Vera Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics of high-tech industries
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: varfvera@yandex.ru
Ivanova Natalia Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics of high-tech industries
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: ivanovanat207301@mail.ru
FORMATION OF THE DIGITAL ECONOMY: ESSENCE, PROBLEMS, WAYS OF THEIR SOLUTION
Changes in the digital economy are happening at a rapid pace. The achievement of high results in the digital economy is facilitated by the development of digital technologies in all spheres of the national economy. The article discusses the prerequisites for the development of the digital economy, defines the concepts of "digital economy", "digital platforms", "digitization", the main features of the digital economy. The authors indicate the relationship between the digital economy and industry, and also provide statistical data characterizing the dynamics of the development of the digital economy. The article discusses in detail the problems of the formation of the digital economy, as well as ways to solve them. The authors emphasize that the development of a new "digital economy" is associated with the emergence of a shadow digital economy. Attention is paid to the main components of the development of a favorable environment for the digital economy. The authors come to the conclusion that for the competent development of the digital economy, it is necessary to develop appropriate norms and regulatory mechanisms to guarantee security and transparency.
Key words: digital economy, information technology, industrial revolutions, cybersecurity, investment in the digital economy.
Varfolomeeva Vera Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics of high-tech industries
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: varfvera@yandex.ru
Konurkina Ekaterina Vyacheslavovna,
Student
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: e.konurkina@yandex.ru
BANKING INNOVATIONS: DEVELOPMENT TRENDS
The strategy of innovative development in the banking sector contributes to the improvement of the financial market of the state. Fintech companies and bigtech companies are the main competition of the banking industry. The purpose of the article is to systematize the situation on the need to introduce various innovations by the banking sector, as well as to identify trends in the development of innovative transformations. Existing banking innovations are analyzed and their development trends are listed. Attention is paid to a new type of banks, namely neobanks. The authors provide statistical data on the introduction of innovations by commercial banks in the Russian Federation. The conclusion is made about the need to develop digital commercial banks. In particular, they indicate that in the context of the development of modern society, commercial banks must be digital, have a set of competitive products, be able to create new products and quickly bring them to the market.
Key words: commercial bank, banking system, banking innovations, fintech, bigtech, digitalization.
Zueva Anna Sergeevna,
Candidate of Economic Sciences, Associate Professor
Department of Legal Support of Public Finance
Institute of Legislation and Comparative Law
under the Government of the Russian Federation.
Russia, Moscow
Razuvaeva Alina Olegovna,
Master's degree student
Institute of Legislation and Comparative Law
under the Government of the Russian Federation.
Russia, Moscow
E-mail: alinalisovsk8@gmail.com
TAX CONTROL AND MODERN TRENDS IN DIGITAL TRANSFORMATION OF TAX RELATIONSHIPS
The article is devoted to the study of tax legal relations arising in the course of tax control. The main approaches to the definition of tax control have been established, models of tax legal relations have been identified, and modern trends in their development during the period of their digital transformation have been identified. Based on the analysis of the key characteristics of the studied legal relations, the article concludes about the essence of tax control in the context of the development of information technology.
Key words: tax legal relations, tax control, tax monitoring, non-verification control.
Kotov Sergey Sergeevich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kotovs1411@gmail.com
THE FACTOR OF FINANCIAL SUSTAINABILITY OF BUSINESS AND ITS ROLE IN THE SOCIO-ECONOMIC DEVELOPMENT OF THE REGION
The article discusses the factors of sustainable socio-economic development of the region. The approach of Russian scientists to the problem of identifying sustainability factors is analyzed, and problems of their assessment are identified. The author's classification of factors and indicators of sustainable development of the region is proposed.
Key words: socio-economic development of the region, factors of sustainability, indicators of sustainable development of the region.
Marinich Yury Vladimirovich,
Applicant
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: s.garas@rambler.ru
FORMATION AND IMPLEMENTATION OF THE FUNCTIONS OF THE TREASURY IN THE SYSTEM OF STATE EXECUTIVE AUTHORITIES
The article considers innovative mechanisms for the formation and implementation of the functions of the treasury in the system of state executive authorities, which are the strategic objectives of the strategic transformation map of the Federal Treasury of the Russian Federation. The main functions and ways of their implementation in the activities of the treasury in the system of state executive bodies are determined.
The conclusions arising from the overall assessment of cost and performance management - in the recent past and at the present time - are that problems that arise in the field and structural divisions of the treasury have been identified, which also require systematic monitoring and solution. It has been established that the treasury should, based on the introduction of innovative mechanisms for the formation and implementation of the functions of the treasury in the system of state executive authorities, which are the strategic tasks of the strategic transformation map of the Federal Treasury of the Russian Federation, in order to determine the directions for their implementation in the activities of the treasury in the system of state executive authorities, outline the implementation specific strategic measures that are identified in the article.
Keywords: innovative mechanisms, treasury, state executive authorities, budget, cash execution of the budget, state financial control, public procurement, budget system, unified information system in the field of procurement, state information system "Independent Registrar".
Nikitin Nikita Alexandrovich,
Postgraduate
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: nikitanrus@mail.ru
PROBABILISTIC METHODS FOR ACCOUNTING MODEL RISKS IN ASSESSING INVESTMENTS IN ARTIFICIAL INTELLIGENCE TECHNOLOGIES
The article examines the problem of financial evaluation of investments in artificial intelligence technologies. A key aspect of the study is model risk, which implies a gradual deterioration in the predictive power of the model. This problem arises when applying technologies related to "weak" artificial intelligence. The article describes the key causes of model risk associated with concept drift and data drift, statistical metrics of the predictive power of the model, the deterioration of which is a key task in assessing this type of risk. The author proposed and described probabilistic methods for taking into account model risk when evaluating investments in artificial intelligence technologies - the method of scenario analysis, the binomial decision tree, and the Monte Carlo method. Their application was illustrated by an example that evaluated the investment in developing a model for solving a hypothetical enterprise problem of predicting the offer price. The results of the study showed that scenario analysis and a binomial decision tree make it possible to take into account model risk in economic efficiency calculations and make more conservative decisions. However, the described methods have a different number of prerequisites, including the assumption about the nature of the degradation of the model and the probability of this event occurring. The scenario method allows taking into account more variants of events, however, it has a large number of subjective assumptions about each individual scenario. Binomial decision trees make it possible to reduce the variability of parameters to probability, but exclude the variability of the nature of the predictive degradation of the model. Simulation methods are a statistically justified probabilistic model, however, it is sensitive to subjective assumptions about the possible nature of the distributions of model parameters.
Keywords: artificial intelligence, investment evaluation, model risk, scenario analysis, binomial decision tree, simulation methods.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor of
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru
Dubkov Vasily Alekseevich,
Postgraduate
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: v.dubkov08@mail.ru
IMPORT SUBSTITUTION UNDER SANCTIONS ON THE EXAMPLE OF THE IRANIAN MODEL OF DEVELOPMENT OF THE AUTOMOTIVE INDUSTRY
The purpose of the publication is to conduct a comprehensive theoretical and practical analysis of the current economic situation and to determine the directions of increasing the economic potential of the Russian automotive industry through the policy of import substitution in the face of unprecedented sanctions from unfriendly countries and to develop recommendations for the development of domestic manufacturers.
Keywords: economic sanctions, import substitution, subsidies, state support, parallel imports, protective duties, badge engineering.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor of
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru
Kazymov Eldar Avazovich
Postgraduate
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: kazymov.eldar@gmail.com
FINANCIAL, ECONOMIC AND SOCIAL ASPECTS OF THE FORMATION
OF THE GIG ECONOMY
The purpose of the publication is to identify the main aspects that served as prerequisites for the development and formation of the gig economy. The article discusses the economic, social aspects, conclusions of domestic and foreign authors regarding the gig economy model and the variety of different interpretations and essence of this concept. The main aspects of the development of this process are analyzed in order to clarify their relationship with each other.
Key words: gig-economy, gig-economy, gig-economy, digital economy, digital platforms, sharing economy, freelancing, economy of short-term contracts.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor of
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru
Kazymov Ilya Avazovich,
Postgraduate
Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: kazymov.eldar@gmail.com
FINANCIAL CRISIS AS A STAGE OF THE DEVELOPMENT OF THE REAL ESTATE DEVELOPMENT MARKET ON THE EXAMPLE OF THE USA AND CHINA
The article considers the main aspects and stages of development of development companies in the context of the crisis in the US and China. The paper proposes the author's vision of the situation in the development market in the United States and China, analyzes their development, ways out of crises, analyzes the relationship of the development market with the state of the economy and the reaction of property developers to crises, provides ways to overcome these crises by property developers.
Key words: housing construction, real estate market, real estate developer, real estate crisis, real estate market in China and the United States.
Orlova Valentina Aleksandrovna
Doctor of Economic Sciences, Professor of Banking Department
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky,
Russia, Donetsk, Donetsk People's Republic
E-mail: bank@kaf.donnuet.ru
CLOUD TRANSFORMATION OF BANKING ECOSYSTEMS
The article defines the role of cloud technologies in the development of banking ecosystems. The main trends, advantages and disadvantages in the organization of banking ecosystems, as well as the features of the cloud transformation of banking ecosystems are highlighted. The main types of banking ecosystems are identified, which are the main platform for the development of the banking and financial system of the country. The banking ecosystem is a modern business process model that aims to create a new generation business model to meet the desires and needs of generation Z and will serve to describe the basic principles for creating, developing and successfully operating organizations.
Keywords: cloud technologies, banking ecosystems, cloud transformation, business process, business model, financial system, digital platform.
Pogodina Tatyana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: pogodina15@yandex.ru
IMPACT OF FINANCIAL AND INVESTMENT PROCESSES ON THE TECHNOLOGICAL DEVELOPMENT OF RUSSIAN REGIONS
The article deals with the problems and prospects of innovative and technological development of Russian regions. The key trends of financial and investment activity in the 2000s in Russia have been identified. It is noted that the most active financing of investment activities is carried out in Moscow and the Moscow region, St. Petersburg and the Leningrad region, the Republic of Tatarstan, the Krasnodar Territory. A comparative analysis of financial and investment strategies that are actively used and are expedient for more active implementation at Russian industrial enterprises and focused on achieving leadership in the leading scientific and technical sectors of the economy has been carried out. An important conclusion is formulated that the financing of social investments plays a special role for our country. For the implementation and financing of socially responsible investments, it is advisable to develop the activities of institutional players, including endowment funds, socially responsible mutual funds, public and private pension funds, insurance companies, socially responsible banks.
Key words: technological development, investment financing, social investments, Russian regions, financial and investment strategies.
Pogodina Tatyana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: pogodina15@yandex.ru
Bagaev Daniil Viktorovich,
Postgraduate
ANO VO "Russian New University"
Russia, Moscow
E-mail: daniil00@bk.ru
IMPORT SUBSTITUTION STRATEGY IN THE SYSTEM OF FINANCIAL AND INVESTMENT RISK MANAGEMENT
The article deals with the problems and prospects of using the import substitution strategy for the development of the system of financial and investment risk management. The key problems of the existing model of production and consumption in the 2000s in Russia are identified. It is noted that the most significant trend is the increase in the country's dependence on imports and the lack of diversification of production. The analysis of the possibilities of implementing the import substitution strategy in high-tech sectors was carried out. The financial and investment risks accompanying domestic producers under sanctions pressure, and the system of financial and investment risk management are studied. One of the leading methods of attracting investment resources to finance the import substitution strategy is hybrid financing, which combines the features of own and debt financing, is able to generate a steady income with acceptable financial and investment risks.
Key words: import substitution strategy, financial and investment risks, risk management, sanctions economy, technological sovereignty.
Pogodina Tatyana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: pogodina15@yandex.ru
Bozhko Vladislav Alexandrovich,
Postgraduate
ANO VO "Russian New University"
Russia, Moscow
E-mail: mrbozhko@mail.ru
GREEN BONDS AS A METHOD OF INVESTING IN ENVIRONMENTAL PROTECTION AND ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS
The article discusses the problems and prospects of using "green" bonds to finance environmental investments. The key problems of the existing model of production and consumption in the 2000s in Russia are identified. It is noted that the most significant trend is a sharp increase in production and consumption wastes, which are largely not recycled and cause damage to the environment and public health. An analysis was made of the possibilities of using "green" bonds to invest in environmental protection. An important conclusion is formulated that the introduction of environmental and social investments and the expansion of corporate social responsibility play a special role for our country. For the implementation of socially responsible investments, it is advisable to develop the activities of institutional players, including endowment funds, socially responsible mutual funds, which damage the environment and public health. and private pension funds, insurance companies, socially responsible banks.
Key words: Green bonds, investment projects, social investments, environmental protection, investment strategies.
Poryadina Irina Valerievna,
Candidate of Economic Sciences, Associate Professor
Department of Economics, Management and Entrepreneurship
International Banking Institute named after Anatoly Sobchak.
Russia, St. Petersburg
E-mail: poryadinasibir@mail.ru
PROBLEMS OF DIAGNOSING THE FINANCIAL STABILITY OF AN ENTERPRISE
The article deals with the problems of diagnosing the financial stability of an enterprise, which must be determined and solved from the standpoint of stabilizing the activity of an enterprise. The author focuses on the stages and methods of diagnosing financial stability, which will allow enterprises in conditions of economic instability to maintain a balance in the use of financial resources in order to be competitive and make a profit. The goal is to systematize information to determine the problems of diagnosing the financial stability of an enterprise in modern economic conditions. On the basis of the conducted research, it is shown how problems can be identified and the type of financial stability of an enterprise can be determined.
Key words: financial stability; indicators; diagnostics; analysis.
Tokmakova Elena Gennadievna
Candidate of Economic Sciences
Associate Professor of the Department of Economic Security, System Analysis and Control
Tyumen State University
Russia, Tyumen
E-mail: tokmake@mail.ru
Karimova Diana Vil'danovna
Senior Lecturer
of the Department of Economic Security, System Analysis and Control
Tyumen State University
Russia, Tyumen
E-mail: diana_karimova@mail.ru
Simonidi Kirill Aleksandrovich
Student
Tyumen State University
Russia, Tyumen
E-mail: kirillsimonidi2k13@mail.ru
ANALYSIS OF LOSSES OF AN ECONOMIC ENTITY AS PART OF OTHER EXPENSES TO ENSURE ITS FINANCIAL SECURITY
The article analyzes information on losses as part of other expenses of business entities according to the data of the three largest retailers in the Russian Federation: LLC Lenta, LLC Okay and PJSC Magnit. The possibility of analyzing information on losses, presented in the notes to the financial statements of companies, is determined and the understanding of losses as part of other expenses that can be avoided is disclosed. A method for analyzing losses is proposed using the example of Lenta LLC, Okey LLC and PJSC Magnit. It is concluded that it is necessary to detail the data on losses in the explanations to the reporting. To ensure financial security, it is proposed to reflect the requirement to analyze losses according to the presented methodology in the internal documents of the organization.
Key words: losses, other expenses, loss analysis, financial security.
Trifonov Ivan Vladimirovich
Doctor of Technical Sciences, Professor
Department of Management and Innovation
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: ivan91169@mail.ru
Talanova Maria Igorevna,
Student
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: mashatalan@gmail.com
SMALL AND MEDIUM BUSINESS IN RUSSIA: PROBLEMS OF DEVELOPMENT AND FINANCING
The article analyzes the trends in the development of small and medium-sized businesses (SMEs) in Russia in the special conditions of the external environment based on practical experience and statistics. Modern problems of financing SMEs in Russia are considered, including ways of state support for SMEs, taking into account the consequences of the COVID-2019 pandemic and current economic and political events.
Key words: small and medium business, SMEs, problems of SME development, financial support for SMEs.
Fetisov Valery Andreevich,
Candidate of Economic Sciences, Senior Lecturer
Department of Financial and Investment Management,
Faculty "Graduate School of Management"
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: vafetisov@fa.ru
Kuchina Polina Vladimirovna,
Student
ANO POO "BRICS University College"
Russia, Moscow
E-mail: pk@internativa.biz
ASSESSMENT OF THE IMPACT OF ECOLOGICAL TOURISM ON THE SUSTAINABLE ECONOMIC DEVELOPMENT OF THE TERRITORIES
(BY THE EXAMPLE OF THE ALTAI TERRITORY)
Domestic tourism has received a new round of development due to the difficult political situation in relation to Russia and Western countries. Realizing that domestic tourism can become a point of growth for regional economies, the state and the business community began to pay more attention. The article analyzes the competitiveness of the Altai Territory and the impact of the tourism industry on the country's economy, and also identifies the long-term prospects for Russian tourism.
Key words: tourism, ecological tourism, domestic tourism, regional development, economic development, tourist rating, sanctions.
Khairullin Ramil Kamilevich,
Doctor of Economic Sciences, Associate Professor
Department of Economics and Management in Sports
Volga State University of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: hrk69@mail.ru
Khairullina Albina Javdatovna,
Candidate of Economic Sciences,
Head of the Department of Economics and Management in Sports
Volga State University of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: zavkafeus@mail.ru
Volkova Tatyana Alexandrovna,
Chief Specialist
Ministry of Education and Science
Republic of Tatarstan.
Russia, Kazan
FINANCIAL SECURITY OF STUDENTS IN GENERAL SCHOOLS OF THE REPUBLIC OF TATARSTAN
The article deals with the issues of financial, organizational and technical support for the safety of schools using new technological approaches and proposals from IT companies. The importance of a special attitude to the safety of students in secondary schools is emphasized.
Keywords: safe educational environment, anti-terrorist security, educational organization, biometrics, information and digital sphere.