English
РусскийAbakumova Zhanna Vladimirovna,
Candidate of Economic Sciences
Associate Professor of the Department of Economics of Enterprises and Industries
Siberian State University of Science and Technology named after Academician M.F. Reshetnyova.
Russia, Krasnoyarsk
E-mail: pjv6@mail.ru
Agalakova Anna Vladimirovna,
Candidate of Economic Sciences
Associate Professor, Department of Organization and Management of High-Technology Industries
Siberian State University of Science and Technology named after Academician M.F. Reshetnyova.
Russia, Krasnoyarsk
E-mail: agalanna@yandex.ru
TECHNOLOGICAL UNCERTAINTY OF HIGH-TECH PRODUCTION
Modern science and business practice consider technological uncertainty as an indispensable condition for the development of the economy, ensuring its competitiveness and viability. The article examines the trends and features of technological uncertainty in high-tech production. The types and types of technological uncertainty are presented. The factors influencing the technological uncertainty of knowledge-intensive production are classified.
Keywords: technological uncertainty, high-tech production, innovation, risks.
Agalakova Anna Vladimirovna,
Candidate of Economic Sciences
Associate Professor, Department of Organization and Management of High-Technology Industries
Siberian State University of Science and Technology named after Academician M.F. Reshetnyova.
Russia, Krasnoyarsk
E-mail: agalanna@yandex.ru
Abakumova Zhanna Vladimirovna,
Candidate of Economic Sciences
Associate Professor of the Department of Economics of Enterprises and Industries
Siberian State University of Science and Technology named after Academician M.F. Reshetnyova.
Russia, Krasnoyarsk
E-mail: pjv6@mail.ru
ASSESSMENT OF THE SCIENTIFIC AND TECHNOLOGICAL POTENTIAL OF HIGH-TECH PRODUCTION
The changing rules of the market and the availability of certain resources encourage us to take into account an increasing number of factors when forming value judgments about the scientific and technological potential of a high-tech company. The article proposes to expand the assessment of scientific and technological potential, taking into account the external environment of the company, which may carry both risks and opportunities to increase its level. The modern problems of the functioning of enterprises with products for export in modern geopolitical realities with the dynamic change of many parameters of their work, which were previously considered commonplace, are taken into account.
Keywords: high-tech production, scientific and technological potential, oil and gas companies, innovative activity, integrated assessment indicators.
Anichkina Olga Aleksandrovna
Candidate of Economic Sciences,
Associate Professor of the Department of Finance, Accounting and Economic Security,
K.G. Razumovsky Moscow State University of Technology and Management
(First Cossack University)
Russia, Moscow
E-mail: F-1980@yandex.ru
Rudneva Julia Sergeevna
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: yuliya_rudneva@vk.com
Cui Jiangyan
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: cuijiangyan11@gmail.com
DIGITIZATION AND CYBER SECURITY THREATS IN THE ECONOMY
The scientific article is devoted to the relationship between digitalization and cybersecurity threats in the economy. The purposes of the study is the implementation of the national program “Digital Economy of the Russian Federation.” An assessment is made of the current cybersecurity threats in the state’s economy and the reasons for their intensification under the influence of digital transformation. Faced with the serious challenge of stealing secrets through new technological means in the digital age, traditional technology and privacy models must keep pace with the wave of digital transformation. The potential of new technologies, including blockchain, artificial intelligence and machine learning in enhancing the information security of the state and commercial entities is outlined. Confidentiality and determining the level of secrecy have always been complex issues in the work on ensuring cybersecurity. During the study of international practice, it was found that some countries have increased the use of new technologies in the field of confidentiality to support the national security potential. State authorities have envisaged and actually implemented the introduction of a regulatory policy based on the standardization of new technological areas. The academic community is actively studying the relationship between security, confidentiality and technological development in order to ensure the cybersecurity of state and commercial entities. To more effectively ensure cybersecurity, it is important to strengthen innovation in the field of science and technology.
Keywords: information security, cybersecurity, threats in cyberspace, digital economy, artificial intelligence, blockchain, critical infrastructure.
Eremina Irina Vladimirovna,
Applicant of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
PERSONNEL SECURITY AND MECHANISMS FOR ENSURING IT IN THE ENTERPRISE MANAGEMENT SYSTEM
The article considers the issues of ensuring personnel security, reveals its essence as an area of managing the safe and sustainable development of an enterprise. The content of external and internal threats to the personnel security of an operating enterprise, the role of document flow in ensuring personnel security are noted. The need to organize electronic document flow in the personnel management system and in activities to ensure the economic security of an enterprise is substantiated.
Keywords: economic security, personnel security, management, external and internal threats, document flow, electronic interaction, roadmap.
Zhutyaeva Svetlana Aleksandrovna,
Candidate of Economic Sciences,
Associate Professor of the Department of Accounting and Auditing
St. Petersburg State University of Railway Engineering Emperor Alexander I
Russia, St. Petersburg.
E-mail: zhutjaeva@rambler.ru
Lei Hua,
Postgraduate student
Department of Accounting and Auditing
St. Petersburg State University of Railway Engineering Emperor Alexander I.
Russia, St. Petersburg
E-mail: leihua0428@126.com
ASSESSMENT OF INNOVATIVE DEVELOPMENT OF HIGHER EDUCATION IN CHINESE UNIVERSITIES
The article describes important government initiatives to finance research in China to improve the research potential of universities. The article analyzes the R&D expenditures of Chinese universities by funding sources and by scientific sectors, and conducts a comparative analysis of research and development expenditures by country as a percentage of gross domestic product. An assessment of China's publication activity by scientific fields and the number of publications in scientific journals indexed in Scopus is given. The results of the study show that despite the high efficiency of R&D in China, there are a number of problems, such as the low degree of commercialization of university patents and the low efficiency of investments in R&D. The article proposes priority areas for the development of innovative activities of Chinese universities.
Keywords: research expenditures, innovative products, investments, R&D, commercialization of university patents.
Kabachevskaya Elena Anatolyevna,
Candidate of Economic Sciences,
Associate Professor of the Department of Economics and Management
branch of Kuban State University.
Russia, Armavir
E-mail: elena_kabachevskaya@mail.ru
Kosenko Svetlana Gennadyevna,
Candidate of Economic Sciences,
Associate Professor of the Department of Economics and Management
branch of Kuban State University.
Russia, Armavir
E-mail: sveta20021976@mail.ru
Gurenkova Oksana Vadimovna,
Candidate of Sociological Sciences,
Associate Professor of the Department of Humanities and Natural Sciences
branch of Kuban State University.
Russia, Armavir
E-mail: o.bolsheva@yandex.ru
THE SPHERE OF INDUSTRIAL PRODUCTION OF THE KRASNODAR TERRITORY IN THE CONTEXT OF REGIONAL DEVELOPMENT: ECONOMIC AND SOCIAL ASPECTS
The integrity and development of the economy and society of the territory is determined by the presence and development of the sphere of industrial production, the stability of which allows balancing the needs of all sectors of the economy, activating innovative processes, increasing competitiveness, ensuring the economic and social reliability of the region and the state. The above allows us to highlight the importance of reflecting the issues of industrial production, determined by the disclosure of the nature of the functioning of this field of activity, assessing its condition and potential for further development. The article outlines the features of the functioning of industrial production in the Krasnodar Territory. The existing variety of industries allows us to meet the needs for high-quality high-tech products. The presented analysis of the state determines the prevailing realities in the industry and the effective steps determined by the support of industrial production.
Keywords: the sphere of industrial production, the functioning of the industry, the industry of the Krasnodar Territory, the state of the industrial production industry, the development potential.
Kotov Sergey Sergeevich,
Postgraduate student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
INDICATOR OF DEVELOPMENT OF INFORMATION AND TELECOMMUNICATION INFRASTRUCTURE OF THE REGION
The article examines the information and telecommunications infrastructure as an element of the spatial development of the region. The approach of scientists to determining the indicators of the development of the information and telecommunications infrastructure is analyzed. An indicator of the development of the information and telecommunications infrastructure of the region is proposed and an analysis of the information and telecommunications infrastructure of the regions of the Volga Federal District is carried out based on this indicator.
Keywords: information and telecommunications infrastructure, spatial development of the region, indicators of the development of the information and telecommunications infrastructure, indicator of the development of the information and telecommunications infrastructure.
Kotov Sergey Sergeevich,
Postgraduate student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ENSURING ECONOMIC SECURITY IN THE INFRASTRUCTURE SPHERE OF TRANSPORT AND ENERGY
The article examines transport and energy infrastructure as an element of spatial development of a region. The approach of scientists to determining the indicators of development of transport and energy infrastructures is analyzed, quality indicators are proposed and an analysis of these types of infrastructure is conducted using the example of the regions of the Povologsky Federal District.
Keywords: transport infrastructure, energy infrastructure, spatial development of a region, development indicators, quality indicator.
Krasina Elena Nikolayevna,
Candidate of Economic Sciences,
Head Engineer in
V.A. Trapeznikov Institute of Control Science RAS.
Russia, Moscow
E-mail: elena_krasina@list.ru
Goridko Nina Pavlovna,
Candidate of Economic Sciences, Associate Professor,
Senior Researcher in
V.A. Trapeznikov Institute of Control Science RAS.
Russia, Moscow
E-mail: horidko@mail.ru
TECHNOLOGICAL MODERNIZATION OF PRODUCTION AT HIGH-TECH ENTERPRISES UNDER SANCTIONS
The current satisfactory technological level of the majority of domestic high-tech enterprises, as well as the high requirements for the quality of products of the modern market indicate the strategic need to modernize their production, in particular in order to increase efficiency and maintain competitiveness. However, the current sanctions policy thoroughly hinders the technical re-equipment of Russian industrial sectors.
The article examines the barriers and risks in the implementation of technological modernization, analyzes the anti-sanction supply chains of imported equipment. A market analysis of the current prices of individual machines has been carried out, justifying the choice of a manufacturer (supplier) according to the most economical option for the case under consideration.
Keywords: technical re-equipment, sanctions, imported technological equipment, Russian technological equipment, supplier selection criteria, market price analysis, initial maximum contract price.
Kudryavtsev Konstantin Aleksandrovich,
Doctor of Economic Sciences, Leading Researcher of the Mari State University;
Professor of the Department of Accounting, Taxes and Economic Security
of the Volga State University of Technologyl.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
MODIFICATION OF THE METHODOLOGICAL TOOL FOR CALCULATING TARIFFS IN THE SPHERES OF HEAT SUPPLY, WATER SUPPLY AND WATER DISPOSAL IN THE REGIONS OF RUSSIA
In the process of setting tariffs in the areas of heat supply, water supply and sanitation, disagreements arise between resource supply organizations and regulators. If it is impossible to resolve them, the amount of required gross revenue of companies in the context of disputed cost items is determined in the courts of various instances. To level out the possibility of maneuvering in calculations when setting tariffs and, as a result, ensuring the economic security of organizations, it is necessary to improve the methodological tools indicated and this article is devoted to.
Keywords: economic security, resource supplying enterprise, natural monopoly, required gross revenue, tariff.
Kudryavtsev Konstantin Aleksandrovich,
Doctor of Economic Sciences, Leading Researcher of the Mari State University;
Professor of the Department of Accounting, Taxes and Economic Security
of the Volga State University of Technologyl.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
FAILURES AND THREATS IN TARIFF REGULATION OF COMMODITY MARKETS OF BASIC INDUSTRIES
The article, based on the theory of flaws in a mixed economy, gives the concept of failure in tariff regulation and reveals what aspects these failures are associated with. Based on the results of a study of the regulatory framework for tariff regulation of basic industries, as well as legal disputes that arose and orders from the FAS of Russia to regional regulators, failures in regulation are shown leading to a threat to the loss of welfare of the state, business entities and consumers.
Keywords: state failures, tariff regulation, resource supply enterprises, natural monopoly, required gross revenue, tariff.
Mirgorodskaya Marina Gennadievna
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: mgm2502@mail.ru
Rudneva Julia Sergeevna
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: yuliya_rudneva@vk.com
Cui Jiangyan
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: cuijiangyan11@gmail.com
THE ROLE OF THE DIGITAL ECONOMY IN IMPROVING THE ECONOMIC SECURITY OF THE STATE
The scientific article is devoted to the problem of the influence of the digital economy on increasing the economic security of the state using the example of Russia. An assessment is made of the development of the digital economy today and the effectiveness of the implementation of the national program “Digital Economy of the Russian Federation”. The purpose of the study is to substantiate the role of the digital economy in increasing the economic security of the state in the context of the implementation of the national program “Digital Economy of the Russian Federation”. The author is conducting this study because today the literature notes a weak level of coverage of shortcomings in the policy of digitalization of the economy and its consequences for strengthening the economic security of the state. The problems that limit scientific and technological progress in Russia and lead to poor results in the field of transformation from Industry 3.0 to Industry 4.0 are emphasized. Today, thanks to government measures and large financial influences, Russia's digital economy is actively developing, although in some aspects the country lags behind the world's leading economies. In recent years, thanks to reforms, the digitalization of government structures has been successful, dozens of startups in the ICT field have been funded, and the number of specialized personnel has been increased. As a result, one can observe various barriers to improving economic security, which must be addressed through government initiatives and projects.
Keywords: economic security, Industry 4.0, digital economy, geopolitical instability, threats to economic security, digital transformation.
Mironova Irina Borisovna,
Candidate of Economic Sciences,
Professor of the Higher Economic School of the Pacific National University.
Russia, Khabarovsk
E-mail: 013085@pnu.edu.ru
ECONOMIC SECURITY OF ADVANCED DEVELOPMENT AREAS: PROBLEMS AND SOLUTIONS
The tasks of the spatial strategy of Russia, solved, among other things, by means of separately allocated territories of advanced development (TD), emphasize the relevance of the problem of economic security, provided taking into account the innovation factor and risk factors. The presented mechanism for the development and provision of economic security allows us to consider all elements of the economic security system at the level of a separately allocated TD territory and at the regional level.
The article considers the organizational and theoretical-methodological issues of ensuring the economic security of TD territories, which influence the growth of stability and security of the region.
Key words: economic security, TD territories, unified mechanism, management company, TD resident, innovative development.
Olshanskaya Maria Vadimovna,
Candidate of Economic Sciences
Deputy Director for Development of the Higher School of Management of the RUDN University named after Patrice Lumumba.
Russia, Moscow
E-mail: m.olshanskaya@mail.ru
DEVELOPMENT OF DIRECTIONS FOR COMPREHENSIVE RECONSTRUCTION AND RESTORATION OF CULTURAL HERITAGE SITES IN RUSSIA
While regulatory requirements for energy efficiency of new buildings in our country are regularly increasing, energy consumption of old urban development is growing due to the deterioration of enclosing structures and utilities. The principles are based on preserving or changing the initial function of the structure, and the methods are presented in the case in which the renovation procedure itself is carried out, they rely on preserving or changing the external and internal types of the structure.
Keywords: organizational and legal mechanism, project management, renovations, historical industrial facilities.
Polukhina Anna Nikolaevna,
Doctor of Economic Sciences,
Professor of the Department of Service and Tourism
Volga Region State Technological University.
Russia, Yoshkar-Ola
E-mail: Poluhinaan@volgatech.net
Kuskova Tatyana Nikolaevna,
Assistant of the Preparatory Department for Foreign Citizens
Volga Region State Technological University.
Russia, Yoshkar-Ola
E-mail: Kuskovatn@volgatech.net
HISTORICAL AND CULTURAL TOURISM IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
The article analyzes the works of the authors on the problems of tourism development in the context of the concept of sustainable development in the modern economy, including the development of historical and cultural tourism as one of the popular types of tourism. Its influence on the development of Russian regions is characterized, statistical data on the volume of inbound and domestic tourism are provided. Data on popular tourist destinations among Russians and popular types of tourism are presented. The content of the concepts of "sustainable tourism development" and "historical and cultural tourism" is revealed. An overview of some Russian regions (their historical and cultural heritage) in the context of sustainable development is made. It should also be noted that historical and cultural tourism contributes to an increase in employment, familiarization of tourists with the rich historical and cultural heritage, and the preservation of the ecological balance.
Key words: tourism, sustainable development, sustainable tourism development, historical and cultural tourism.
Prokhorova Yulia Sergeevna,
Candidate of Economic Sciences, Associate Professor
of the Department of Management and Innovations
of the National Research Moscow State University of Civil Engineering.
Russia, Moscow
E-mail: eshly.06@mail.ru
Kisel Tatyana Nikolaevna,
Candidate of Economic Sciences, Associate Professor
of the Department of Management and Innovations
of the National Research Moscow State University of Civil Engineering.
Russia, Moscow
Е-mail: doremi2@yandex.ru
INNOVATIVE MECHANISM FOR MANAGING CASH GAPS DURING THE IMPLEMENTATION OF A STATE CONTRACT FOR THE CONSTRUCTION OF A FACILITY IN A VERTICALLY INTEGRATED STRUCTURE
In a dynamic geopolitical environment and against the backdrop of instability of the Russian economy, it is of primary importance for construction organizations to develop effective approaches to management that allow them to quickly respond to a shortage of funds and take preventive measures to avoid cash gaps, ensuring the stability of the organization and its ability to cover its obligations in a timely manner. One of the key tools that meets these requirements is the budgeting system, which must be continuously improved taking into account external and internal factors, as well as the specifics of working with customers.
Keywords: budgeting, government contract, holding, vertically integrated structure, accounts receivable, cash gap.
Solonitsyn Alexander Andreevich,
Postgraduate student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ANALYSIS OF TRENDS IN THE DEVELOPMENT OF SMALL AND MEDIUM ENTREPRENEURSHIP IN RUSSIA
The article examines the problems of small and medium-sized business development in Russia. Negative and positive changes in the economic activity of small and medium-sized businesses are identified, including a decrease in the number of organizations and employees and an increase in investment in fixed assets. State support measures aimed at stimulating the development of small and medium-sized businesses are discussed, and problems of unfavorable conditions for doing business and insufficiently developed infrastructure are identified.
Keywords: small and medium-sized businesses, state support, economic development, forecasting.
Solonitsyn Alexander Andreevich,
Postgraduate student
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
CYBERSECURITY OF SMALL AND MEDIUM BUSINESSES IN RUSSIA
The article discusses the characteristic features of cybersecurity, provides examples of successful combating cyber threats; methods of protection against cyber threats that small and medium-sized businesses can use in their activities.
Keywords: small and medium businesses, cybersecurity, cyber threats, cyber security, protection methods.
Apachanov Anton Sergeevich,
Candidate of Technical Sciences,
Associate Professor of the Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
E-mail: aasprof@mail.ru
Kotova Irina Borisovna
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
Е-mail: kotova.08@yandex.ru
Jorubov Ganjid Khudoinazarovich
Master’s degree student
Department of Finance, Accounting and Economic Security,
Moscow State University of Technology and Management named after K. G.Razumovsky
(First Cossack University)
Russia, Moscow
Е-mail: stud031067@mgutu.loc
CYBER THREATS AND THE DIGITAL PAYMENTS MARKET: SECURITY RISKS AND COUNTERMEASURES
The article examines the problem of cyber threats in the digital payment market and analyzes the main security risks faced by users and companies making digital payments. The authors of the article present countermeasures that are proposed to be applied to minimize risks and ensure secure digital payments. The research methodology is based on the analysis of statistical data, literature review and experiments. The results of the study allow us to better understand the security problems in the digital payment market and propose effective countermeasures that can be used by both users and companies. The article provides recommendations for developing a cybersecurity strategy and creating response plans for cyber incidents. In conclusion, the article emphasizes the importance of constantly updating and improving security measures in an ever-changing environment. The findings are of practical importance and can be used to develop a security policy for digital payments.
Keywords: cyber threats, digital technologies, fraudulent transactions, information security, cyber attacks.
Lozhkin Alexander Vladimirovich,
Postgraduate student of the Department of Economic Theory
Samara State University of Economics.
Russia, Samara
E-mail: lozkhin.@gmail.com
FINANCIAL ANALYSIS OF MERGERS AND ACQUISITIONS OF RUSSIAN COMPANIES
The article is devoted to the financial analysis of the processes of mergers and acquisitions of Russian (hereinafter M&A) companies, the role of the state in regulating the economic stability of the country's economy, how these processes affect the main activities of companies, the dynamics of the development of the Russian M&A market. The analysis of external and internal factors influencing the development of the Russian M&A market is carried out. Changing the geopolitical vector of the M&A market development for Russian companies. The author talks about the general concepts of the processes, prerequisites and reasons that precede the decision to implement a merger and acquisition transaction. The article provides a statistical analysis of data in the context of the last few years of the Russian market of transactions involving Russian companies.
Keywords: mergers and acquisitions, sale of foreign assets, purchase of assets, online commerce, multinational companies, transactions, increase in market share, mergers and acquisitions market, sanctions, sanctions policy, hybrid warfare.
Shukhman Maria Eriksonovna
Candidate of Economic Sciences, Associate Professor of the
Department of Digital Analytics and Control
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: sposterr@gmail.com
RISK ANALYSIS AS AN EFFECTIVE INSTRUMENT OF INTERNAL FINANCIAL CONTROL TO PREVENT CORPORATE FRAUD
The article presents examples of judicial practice of the Russian Federation on fraud, which allowed us to identify potential vulnerabilities in companies, identify the main threats and identify “risk zones” where the likelihood of fraud is higher. An effective tool for internal financial control, including mechanisms for detecting, preventing and investigating fraudulent schemes, is risk analysis using a heat map, which makes it possible to present risks in graphical form and assess the likelihood of their occurrence in the company and their potential impact. This analysis made it possible to identify the main areas for preventing cases of fraud, which smoothly intersect and complement each other, thereby creating an effective system of internal financial control of the company for reliable protection against corporate fraud.
Keywords: risk analysis, risk zones, corporate fraud, categories of corporate fraud, internal financial control, areas of prevention.