bluuebunny/crossref_metadata_2025 huggingface dataset:
An Assessment of Financial Stability of Textile Sector of Pakistan: An Altman Z Score Approach
Authors: Chandio Peeral , Talpur Arifa Bano
Published: December 2021

Purpose: The study purpose is to examine the financial stability of Pakistani textile enterprises. Investment towards textile is crucial to boost the textile sector’s financial performance, which can be analyzed by adopting the model of Altman Z-score.

Design/Methodology/Approach: The Altman Z-score approach is a method, applied to analyze the financial stability of textile firms for seven years from 2013-2014 to 2019-2020 through the annual reports of textile firms which were taken from companies’ website and PSX links. Quantitative analysis is done by MS-Excel using simple random sampling technique of secondary data of 10 firms taken from 5% listed companies.

Findings:Finding of the study shows that financial performance of textile sector lies in all three zones of safe, grey and distress zones. 30% of textile sector falls in safe zone, 40% falls in grey while only 30% of textile sector of Pakistan falls in distress zone. Average result of textile sector of Pakistan is in grey zone, which shows the companies can get safe zone if they control required ratios.

Implications/Originality/Value: Result shows that textile firms of Pakistan may improve financial performance and stability because it lies in grey zone by controlling their financial ratios which are the part of Altman Z-Score model.
Anadolu Selçuklu Devleti'nde Fütüvvet ve Ahilik: Siyasetin Kurumundan Kurumun Siyasetine
Authors: DEMİRTAŞ Funda
Published: December 2021

Ahilik, Abbasi halifesi Nâsır-Lidînillâh’ın resmî bir kurum haline getirerek devletinin sarsılan siyasî ve manevî otoritesini yeniden tesis etmekte kullandığı fütüvvet anlayışını Evhadüddîn-i Kirmânî’nin XIII. asrın başında göçebe Türkmenlerin hayat ve İslam anlayışına uygun bir tarzda yeniden yorumlayarak fikrî alt yapısını oluşturduğu, Ahî Evran’ın da Anadolu’ya özgü bir renk katarak kurumsallaştırdığı bir teşkilattır. I. Alâeddin Keykubad’ın yardım ve desteğiyle kısa sürede teşkilatlanarak köylere kadar yayılan Ahilik, Anadolu Selçuklu Devleti’nin siyasî, iktisadî, içtimaî ve tasavvufî hayatını şekillendiren en dinamik unsur olarak büyük bir güç ve etki kazanmıştır. Ahiliğin merkezî idareye destek veren ve merkezi idareden destek alan bir kurum olarak elde ettiği bu güç ve etki, Kösedağ bozgununun akabinde sıfırlanma noktasına gelmiştir. Ahilerin bozgunun ardından Kayseri’ye kadar ilerleyen düşmana karşı sergiledikleri aktif direniş sebebiyle Moğolların, Moğol vesayeti altına giren yönetimin ve çekişme yaşadıkları Moğol yanlısı Mevlevilerin hedef tahtası haline gelmesiyle Ahilik hem insan kaynağını hem de önceki kazanımlarını kaybederek var olma savaşı vermiştir. Geniş yelpazeli bu çalışma da fütüvvet düşüncesinin Anadolu’ya intikalini, Anadolu’da yayılmasına etki eden unsurları, Kirmânî ve Ahî Evran tarafından göçebe Türkmenlerin hayat anlayışına uygun tarzda yeniden yorumlanmasını, Ahi-Mevlevî çekişmesini ve bu çekişmenin siyasî ve sosyal olaylara yansımasını konu edinmiştir. Konunun dönem kaynakları ve günümüz literatüründen elde edilen harmanlanmış bilgilerle analiz edildiği çalışma, XIII. yüzyıl Anadolu tarihine damga vuran bu çok yönlü teşkilatın bir asırlık serüvenine ve I. Alâeddin Keykubad’dan sonra taht kavgalarıyla siyasal bütünlüğü sarsılan, Moğol istilasıyla da sosyal ve iktisadî düzeni altüst olan Anadolu Selçuklu Devleti’nin siyasi, iktisadî, içtimaî, idarî ve tasavvufî hayatının Ahilikle ilgili kesitine ışık tutmayı hedeflemiştir.
Maritime Climate in the Canary Islands and its Implications for the Construction of Coastal Infrastructures
Authors: Rodríguez-Martín Jesica , Cruz-Pérez Noelia , Santamarta Juan C.
Published: December 2021

Islands are isolated systems that depend on maritime trade for their subsistence. Efficient, durable and structurally reliable port infrastructures are essential for the economic and social development of islands. However, not all port infrastructures are designed in the same way. They can vary, depending on whether they are built on continental land, built on non-volcanic islands or built on volcanic oceanic islands (such as the Canary Islands, Spain). The latter islands are the subject of this study due to their specific features, construction difficulties and the importance of sound maritime infrastructures. The maritime climate of an area consists of the wave and storm regimes that affect it and, from these, the coastal dynamics and coastal formations of that area can be studied. For this reason, historical data were collated on significant directional wave heights from 1958 to 2015 from several WANA-SIMAR points in the virtual buoy network of State Ports of Spain located near the Canary Islands. These data have been studied to obtain the maximum directional wave heights (Hs) at each point. With this analysis, we have obtained useful summary tables to calculate wave height by a graphic method that transforms the distribution function into a line drawn on probabilistic paper, using reduced variables. This enables adjustments to be made by linear regression and minimum square methods to facilitate planning and design of maritime infrastructures in a reliable way. Doi: 10.28991/CEJ-2022-08-01-02 Full Text: PDF
Identifying and Measuring Biophilic Planning Indicators in Riverside Neighborhoods
Authors: Alaskary Abdulhussien Abdali , Alrobaee Tuqa R.
Published: December 2021

Biophilic planning is one of the important trends in achieving sustainability and nature conservation, especially in areas that contain natural elements. Since in the case of climate change and urban encroachment on natural habitats, taking care of nature and investing its components properly is a necessity, not a choice. As well as the agreement among many researchers about the social, economic and environmental benefits provided by biophilic planning, which is based mainly on the idea of connecting people with nature. This study aims to provide a guide to planners, urban designers, and decision-makers, including how to deal with residential neighborhoods that contain natural elements such as rivers by depending on a specific methodology based on previous literature and deriving effective indicators in this type of neighborhood. The results of the theoretical framework showed that there are eleven effective indicators, some of which are measured by descriptive methods and some by quantitative methods. These indicators have been applied in one of the neighborhoods of the Iraqi Kufa City overlooking the Euphrates River. The results showed that the study area lacks standards and indicators of biophilic planning. Doi: 10.28991/CEJ-2022-08-01-03 Full Text: PDF
Numerical Parametric Study of Fully Encased Composite Columns Subjected to Cyclic Loading
Authors: Alsamawi Almoutaz Bellah , Boumechra Nadir , Hamdaoui Karim
Published: December 2021

This paper investigates the cyclic behaviour of steel-concrete encased composite columns. By investigating the cover concrete and the steel-concrete coefficient of friction on the behaviour (strength, ductility, stiffness, and energy dissipation) of composite columns subjected to combined axial load and cyclically increasing lateral load to improve the strength and performance of the composite column. Eight of the columns were designed to study the cover concrete effect, and eleven other columns were designed to study the coefficient of friction effect in the dynamic behaviour to the cyclic load. Additionally, in this study, the finite element models created in ANSYS software were verified and calibrated against previously published experimental results (load-displacement curve, load capacity and failure mode). The numerical results obtained from the finite element model indicate that the ductility and the energy dissipated increased by +11.71 and +18.93% receptively by the increase of the cover concrete until reaching the limit of the cover concrete. Beyond this limit, the ductility and the energy decrease by 27.33 and 24.97% receptively. The results also indicate that the ductility and the energy dissipated increased by 12.62 and 7.82% receptively by the increased coefficient of friction until reach 0.6, after that the energy decreases by 4.47%. Doi: 10.28991/CEJ-2022-08-01-04 Full Text: PDF
Exact Three-Dimensional Stability Analysis of Plate Using an Direct Variational Energy Method
Authors: Onyeka F. C. , Mama B. O. , Okeke T. E.
Published: December 2021

In this paper, direct variational calculus was put into practical use to analyses the three dimensional (3D) stability of rectangular thick plate which was simply supported at all the four edges (SSSS) under uniformly distributed compressive load. In the analysis, both trigonometric and polynomial displacement functions were used. This was done by formulating the equation of total potential energy for a thick plate using the 3D constitutive relations, from then on, the equation of compatibility was obtained to determine the relationship between the rotations and deflection. In the same way, governing equation was obtained through minimization of the total potential energy functional with respect to deflection. The solution of the governing equation is the function for deflection. Functions for rotations were obtained from deflection function using the solution of compatibility equations. These functions, deflection and rotations were substituted back into the energy functional, from where, through minimizations with respect to displacement coefficients, formulas for analysis were obtained. In the result, the critical buckling loads from the present study are higher than those of refined plate theories with 7.70%, signifying the coarseness of the refined plate theories. This amount of difference cannot be overlooked. However, it is shown that, all the recorded average percentage differences between trigonometric and polynomial approaches used in this work and those of 3D exact elasticity theory is lower than 1.0%, confirming the exactness of the present theory. Thus, the exact 3D plate theory obtained, provides a good solution for the stability analysis of plate and, can be recommended for analysis of any type of rectangular plates under the same loading and boundary condition. Doi: 10.28991/CEJ-2022-08-01-05 Full Text: PDF
Numerical Simulation of the Stability of Rock Mass around Large Underground Cavern
Authors: Kien Dang Van , Anh Do Ngoc , Thai Do Ngoc
Published: December 2021

Geotechnical problems are complicated to the extent and cannot be expected in other areas since non-uniformities of existing discontinuous, pores in materials and various properties of the components. At present, it is extremely difficult to develop a program for tunnel analysis that considers all complicated factors. However, tunnel analysis has made remarkable growth for the past several years due to the development of numerical analysis method and computer development, given the situation that it was difficult to solve formula of elasticity, viscoelasticity, and plasticity for the dynamic feature of the ground when the constituent laws, yielding conditions of ground materials, geometrical shape and boundary conditions of the structure were simulated in the past. The stability of rock mass around an underground large cavern is the key to the construction of large-scale underground projects. In this paper, the stability analysis was carried out based on those parameters by using 2D FEM RS2 program. The calculated stress and displacements of surrounding rock and rock support by FEM analysis were compared with those allowable values. The pattern of deformation, stress state, and the distribution of plastic areas are analyzed. Finally, the whole stability of surrounding rock mass of underground caverns was evaluated by Rock Science - RS2 software. The calculated axial forces were far below design capacity of rock bolts. The strong rock mass strength and high horizontal to vertical stress ratio enhanced safe working conditions throughout the excavation period. Thus wide span caverns and the system of caverns could be stability excavated sedimentary rock during the underground cavern and the system of caverns excavation by blasting method. The new method provides a reliable way to analyze the stability of the caverns and the system of caverns and also will help to design or optimize the subsequent support. Doi: 10.28991/CEJ-2022-08-01-06 Full Text: PDF
Taking into Account the Individual Characteristics of Those Entering Primary School
Authors: Gappoeva Valentina S. , Khabaeva Zinaida G. , Bekoeva Tatiana A.
Published: December 2021

School readiness is one of the key components that ensure the success of education. The factors determining a child’s readiness for school include parameters reflecting indicators of physical, psychosocial and psychophysiological development. Morpho-functional immaturity of brain systems that provide the possibility of mental and motor activity, perception and processing of information causes various difficulties in learning. There are various methodological approaches that determine the level of readiness of children for systematic schooling. In the work, Kern-Irasek tests for visual activity (drawing on a given topic), logical and categorical thinking were used to assess readiness for school, an analysis of general awareness and the degree of psychosocial maturity was carried out. The work was carried out on students of the 1st grade of a small rural school and a kindergarten preparatory group. Among the 1st grade students at the end of the 2nd quarter, only girls were prepared for school according to all the analyzed indicators. There were no “immature” children among them, whereas for boys the figure was more than 60%. Overall, the number of “immature children” in the whole class was 33.3%. It is significant that the children belonging to the “immature” group were, as a rule, from large families, where they were not given due attention. Among the children of the kindergarten preparatory group, a larger percentage of those belonging to the category of “mature” and “middle-aged” (90%) were identified. At the same time, the test results again revealed the best results among girls. The data obtained should be considered as evidence of earlier psychofunctional development of girls in relation to boys, which is manifested in their more conscious attitude to learning, better abilities to implement conditional reflex activity, cognitive learning, performance indicators in the first years of training. The high percentage of “immature” children among 1st grade students emphasizes the need for mandatory testing of preschool children and the creation of optimal conditions for their physiological and psychosocial development. Keywords: school maturity, preschool children, psychophysiological factors, school readiness. For citation: Gappoeva V.S., Habaeva Z.G. Taking into Account the Individual Characteristics of Those Entering Primary School // Bulletin of the North Ossetian State University named after K.L. Khetagurov. 2021; 4. DOI: 10.29025/1994-7720-2021-4-103-111 (In Russ.).
Socio-Professional Self-Determination of Adolescents in the Context of Youth Public Organizations
Authors: Zotov Vladimir V.
Published: December 2021

The article is devoted to the research of the process of development of youth public organizations as one of the factors of socio-professional self-determination of adolescents in the modern conditions. The author considers the content of the notions “youth public organization”, “children’s public movement”, “children’s public association”. The features inherent in children’s public organizations are defined. It is determined that children’s public organizations are one of the main factors of socio-professional self-determination of adolescents in the modern world. The process of their institutionalization, ongoing at the modern stage of development of youth public organizations, shows their variety both in scale of operation, and in socio-professional orientation, being of great interest for research. The transition to a stable structure of children’s associations is accompanied by a number of problems and faces certain difficulties. The development of youth public associations in modern conditions is characterized by their instability to the rapid pace of changes in public life. Youth public organizations are forced to build a strategy of their activity in modern society, being guided by new reference points, adapting to new professions caused by the introduction of digital economy into life, searching for effective mechanisms of interaction with young people, with each other, with governmental structures, commercial companies and mass media. The author conducted a survey of 96 high school students in Moscow from January 20, 2021 to February 25, 2021. The objective of the survey was to investigate Russian schoolchildren’s awareness of the work of youth public organizations. The data obtained was accumulated and analyzed. The conclusions were made based on the study that youth public organizations contribute to the socio-professional significance and readiness of young people to fulfill the social needs of society.
Ecological Education by Means of Literature at School
Authors: Kunavin Boris V.
Published: December 2021

The relevance of the article is due to the urgent need to improve the ecological education of schoolchildren in connection with active human intervention in nature and causing irreparable harm to it. Now it has become obvious that the knowledge gained by students in the study of natural sciences is not enough to foster a sense of responsibility for the state of nature. This deficiency can be filled with fiction, which clearly reflects the interaction of man and nature in different epochs of the development of society. However, in the existing methods and technologies for studying literature at school, insufficient attention is paid to the formation of the ecological culture of students. The work on environmental education in the study of works of art is carried out irregularly, the methodology of conducting a lesson, taking into account environmental education, needs further development. The purpose of the article is to form a respectful attitude towards nature and awareness of its indispensability for humans as an environment in students by means of fiction. The research is based on the concept of humanistic pedagogy, ecological and value-orientational approaches. The main research methods were the theoretical method, the axiomatization method, and the modification method. Based on the work done, it has been established that fiction containing ecological material contributes to the awareness of students of the inextricable connection between man and nature, reveals the beauty of the natural environment, evokes a sense of responsibility for its condition, awakens a protest against the predatory attitude towards it. It has been proved that ecological education by means of literature should be carried out along with moral, patriotic, aesthetic education, relying on the methodology of studying a work of art, using methods and techniques that are most appropriate to the material being studied. Among them, both traditional ones - the word of the teacher, conversation, independent work, creative reading, the heuristic method - which have been tested by many years of pedagogical practice, and new ones - the design-research method, the method of concepts. It has been determined that an indispensable condition for the successful ecological education of students, along with the use of the means of school subjects, is their involvement in active practical ecological activity.
From the History of the Reign of Solomon I in Imereti (1766-1768)
Authors: Basieva Zalina M.
Published: December 2021

All known official appeals from Imereti to the Russian court in the 18th century were made under strict secrecy from the Ottoman Empire, and the embassies were either headed by clergy or representatives of the clergy were always part of the embassies. The principle of forming the composition of the embassy clearly indicates that the clergy of Imereti, as well as Kartli-Kakheti, was directly involved in political issues, and the ambassadors were supporters of the current rulers or kings. The clergy served as a living proof of Imereti’s commitment to the Christian world, despite Ottoman rule, oppression and the decline of religious culture. However, during the period we are considering, the first appeal of Solomon I to Russia for support (1766), he attracts only a representative from the Imeretian princes. The organization of the message was entrusted to Prince Kaihosro Tsereteli. Then the connection with Kizlyar was secretly maintained through the hegumen of the Ossetian spiritual commission Gregory, who already in 1768 was instructed to deliver a response message from Russia to Solomon, on condition that the secrecy of the owner’s correspondence with Russia be kept. The Imeretian and Abkhaz Catholicos Vissarion, acting at that time, cannot participate in this secret case, due to opposition to the king of the Rachinsky Eristovs, other persons from the Georgian clergy are not involved by Solomon either. Solomon’s non-representative appeal to Russia can only be associated with his position ol an exile and his inability to form the composition of the embassy, which is assigned to the tsar. Instead, we see that King Solomon is sending a single “messenger” with an important message from the princes of Tsereteli. Based on a comparison of the known historical facts of the reign of Solomon I in Imereti and the information presented in the document under consideration, the conditions and reasons that led Solomon in 1766 to a written appeal to Russia about the possibility of granting him political asylum are clarified.
Features of the Implementation of Additional Education Programs Using the Networked Learning
Authors: Nesmeyanova Svetlana E. , Gracheva Maria V. , Kalinina Ekaterina G.
Published: December 2021

Relevance: currently, the development of network interaction of educational organizations, especially higher education, as a specific organizational form of integration of participants in the educational process is becoming increasingly relevant. At the same time, the issues of regulatory support for the network form of training have not been fully studied. In addition, the use of a network form of implementing additional vocational education programs has its own peculiarities, which, according to the authors, have not yet been taken into account in the legislation on education, and requires a separate discussion. The purpose of the work: from the point of view of the requirements that are imposed on modern education, including additional professional education, as well as taking into account the rapid development of educational technologies, the authors justify the need for educational organizations to use the network form when implementing advanced training courses and professional retraining programs. Methods: during the research, such traditional methods and methods of scientific cognition as analysis, synthesis, methods of induction and deduction were used. Results: on the basis of normative and methodological acts, the authors identified various types and tasks of network cooperation of educational organizations, noted certain difficulties in applying the network form of implementing additional professional education programs, including in terms of regulatory legal regulation of these issues. The authors come to the conclusion that the network training is useful in the field of additional vocational education, since this significantly improves its quality and responses the needs of employers and employees, as well as leads to the emergence of new educational programs that meet the demand in the labor market. In addition, joint projects of organizations have a positive impact on educational technologies and methods that I use in the learning process, stimulating the mutual exchange of best educational practices.
The Attraction of Literary Local Lore Material and Information from the Native Literature of Students in the Study of A.M. Gorky
Authors: Tedtoeva Zinaida Kh.
Published: December 2021

The problem of perceiving fiction has aesthetic, sociological, historical and psychological aspects. In this regard, in the methodology of teaching Russian literature to the national audience, special attention is paid to the deep, faithful and subtle reproduction of the literary works of writers, the development of the reader’s talent. Fiction as a form of art is a special area of the aesthetic. In a truly fictional work, all its elements are subordinate to the expression of a certain content, expressive, figurative, therefore, the reader’s understanding of a literary work is not only aesthetic, but also evaluative in nature. There are three stages of students’ perception of the writer’s creation: 1) recreation and experience of images of the work, with the leading process of imagination; 2) understanding of the ideological content; V.G. Belinsky called this stage “true pleasure”; 3) the influence of fiction on the personality of the reader as a result of the perception of the work. Fiction affects the worldview, speech, moral behavior in society, aesthetic and artistic development, in general, the formation of a person’s personality. The teacher tries to ensure that students have the necessary knowledge, developed, recreational imagination, emotional sensitivity, a sense of the poetic word, observation, the ability to make comparisons, comparisons, generalizations, conclusions. Their perception of a work of art is a difficult process that directly depends on previous knowledge of literature, facts of the history of culture, history of society. The complexity of the spiritual world of a modern young person is due to the development of personality in the context of the rapid progress of society. All this poses a difficult task for methodological science - to diversify the means of analysis, its types and techniques, effective ways of influencing art on students. In the national audience, the main problem of studying Russian literature - the teacher needs to reveal Russian-national literary ties with specific examples, based on certain historical conditions, national specifics, use translations of the works of the Russian writer into the native language of students, literary local history material, highlight the attitude of cultural figures of the native people to the work of the Russian writer, to his personality.
The Creative Heritage of N.G. Dzhusoyty in the Ossetian-Alan Education System
Authors: Chedgemov Sergei R. , Kuliev Rashid K. , Tmenov Alexey B.
Published: December 2021

Relevance lies in the fact that the problems of education in modern social and political conditions acquire special importance and especially in the conditions of increasing phenomena of moral and spiritual impoverishment. National literature plays a major role in overcoming this phenomenon. Prominent representatives of it, and in the conditions of Ossetia-Alania to them can rightly include N.G. Dzhusoyty (1925-2017), left a rich creative heritage that can and should be used in the cause of popular education. The history of the people is revealed in the activities of specific people and this activity is conditioned not only by the makings of man but also by the social background on which he has to act. People define the times and times that correct people, their thoughts, actions, desires. The purpose of this publication is to analyze the psychological and educational aspect of the creative heritage of N.G. Dzhusoyty, of course, without a claim to the full disclosure of this problem of the study. The greatness of his creative potential lies in the fact that the analysis of the works of his creative heritage reveals not only the facets of his talent, wisdom and beauty of his syllable, rich moral content, but also the possibility of their use in educational and educational activities. inference. The article highlights and analyzes such aspects of the creative heritage of the aforementioned prominent figure of Ossetian-Alan culture as ethnopedagogue. The image of the mother, the main educator in human life, folk poetry, prominent representatives of culture, who managed to present moral role models to the world and create a spiritual outlook and human character are highlighted. The article substantiates the idea that it is expedient to introduce in all educational institutions of North and South Ossetia a special course “Teaching motives of N.G. Dzhusoyty’s work”. Its materials will contribute not only to the analysis of the effectiveness of forms and means of improving the educational level of students, but also their general education.
Methods for Indexing the Income of the Population with an Increase in Consumer Prices
Authors: Dzusova Alina A.
Published: December 2021

The article deals with the formation of money income of the population, changes in the formation of consumer goods and needs for them, including under the influence of pricing, the structural volumes of goods offered for sale with different consumer properties and values. The problem of dynamics and the level of growth in prices for consumer goods is considered from the standpoint of disclosing the relationship between the emerging incomes of the population, inflation, methods of indexation and compensatory regulation. The formation of the incomes of the population of Russia is characterized not only by an insufficiency in relation to existing needs, but also by many contradictions that restrain their correspondence with the goals of improving welfare. At the same time, the need to identify the changes in trends and patterns taking place in the economy and social practice becomes a condition for the possible improvement of the tasks being solved not only in increasing the income of the population, but also in regulating them in consumption and efficiency of use. In practice and in research results, the lack of a systematic nature of the tasks being solved is recorded (generalized) both in price regulation and in the indexation of income in guaranteed rates corresponding to the dynamics of real inflation indicators, its level positions, which are taken into account not only in the emerging wages in monetary form, but also in various benefits that are paid by the state. The solution of these problems requires further detailed scientific research of the processes actually occurring in economic practice with the use of methods for indexing the income of the population with an increase in consumer prices. The supply of consumer goods on the market, which does not have a profitable orientation towards their purchases, in our opinion, will always exacerbate the problem of choosing methods of price regulation, both on the part of the state and commodity producers.
Russia’s Foreign Economic Activity and Japan’s Strategic Interests in the Far East at the Beginning of the XXI Century
Authors: Koybaev Boris G.
Published: December 2021

At the beginning of the XXI century, in the context of the further complex and contradictory development of the world economic process, the strengthening of the competitive struggle of states for markets, an important problem remains the struggle of countries with limited natural resources for the possession of territories rich in these resources, or for the most profitable cooperation with the countries - owners of such territories. At the same time, it is necessary to take into account the geopolitical situation in a particular region and build relationships with these countries taking into account its peculiarities. The article analyzes Japan’s strategic interests in the Russian Far East in the light of the problems under consideration. As you know, the natural resources of Japan are very scarce, only limestone and coal deposits are found in more or less sufficient quantities. At the same time, minerals such as oil, gas, iron ore, etc., are present on the territory, but in insufficient quantities for the development of metallurgy, energy and other life-supporting industries. Thus, Japan, being one of the most economically and technologically developed countries, is at the same time one of the poorest in terms of mineral resources. Based on this, it is relevant to analyze Japan’s economic strategy in solving the tasks under consideration in relation to neighboring states and, in particular, with Russia, which at the present stage is an important military-political, geopolitical and economic player in East Asia. Russia has the most modern means to solve the main problems of national security and territorial integrity, an important component of which is the region of the Far East, which occupies an essential place in the system of modern international economic relations.
Marketing Strategy of the Uber Company in the Global Taxi Service Aggregator Market
Authors: Kuchieva Irina Kh. , Kaloeva Zarina Yu. , Triandofilova Sofiya S.
Published: December 2021

The article focuses on the consideration of the marketing strategy of the Uber company. A strategy is essential when a company enters new markets. It is a difficult task for any business and requires managers to understand the specifics of the formation, management of marketing strategies in both local and global markets. The above factors determine the relevance of the research topic. In connection with the processes of globalization and significant modifications in the technological support of business, activities in modern markets are changing significantly. The purpose of this article is to analyse the implementation of the marketing strategy of Uber in the global market to indicate the characteristics and directions of development. In research, the following methods applied: a comparative, analysis and methodology for developing marketing strategies. The American service Uber is striving to gain leadership positions in the development of the Russian market. This drive drives offensive strategies that combine direct competition for low prices and strategies that increase resources and customers by engaging an audience that competitors have missed. As the analysis of the company’s activities showed, Uber implements a specific marketing strategy as an offensive strategy. As part of the confrontation with the main competitors, Uber actively invests in the promotion and advertising of the service, pays attention to pricing policy to provide opportunities for participation in price competition. The American service Uber is striving to gain leadership positions in the development of the Russian market. This commitment drives offensive strategies that combine direct competition for low prices and plans that increase resources and customer base by engaging an audience that competitors have missed. As a result of the analysis of the market of services-aggregators of taxi services, we can conclude that competition is intensifying both from the main competitors, Gett and Yandex.Taxi, and from indirect competitors. Hence, launching a third-party service will be a reactive strategy for Uber, as chief competitors have already diversified their service portfolio. Thus, the marketing strategy in modern conditions of development is an efficient mean for promoting a company in the international market.
Organizational and Methodical Aspects of Accounting for Fixed Assets of Economic Entities in Various Areas of Activity
Authors: Latysheva Anna Yu. , Romanenko Anna V.
Published: December 2021

The authors propose a differentiated approach to the organization of fixed assets accounting, which consists in structuring the account 01 “Fixed assets” depending on their areas of activity of economic entities. This article also substantiates the composition of analytical accounts of fixed assets in the context of factors affecting the accounting. The study was carried out on an urgent topic - the accounting of fixed assets is undergoing changes due to legislative innovations. In addition, organizational and economic aspects and factors of a specific, industry-specific nature are of no small importance when building a system of accounting for fixed assets. The analysis of the role and significance of the influence of the characteristics of various types of activities of economic entities on the accounting of fixed assets allows us to identify the directions and methods, the use of which will ensure a positive dynamics of the efficiency of the use of fixed assets and the growth of labor productivity. In the course of the research, general scientific methods of cognition were used, such as analysis and synthesis, consistency and complexity, analogy, comparative and logical approach. The organizational and methodological provisions developed by the authors of the article contribute to the development of the methodology of accounting for fixed assets of economic entities engaged in various types of activities. Some of the results of this study can serve as a vector for further practical and theoretical developments, increase the transparency, relevance, and analyticity of information about the activities of an economic entity based on accounting and management accounting data. The recommendations and approaches proposed by the authors of the article can be applied as a basis for improving the accounting and methodological support for the management of fixed assets of an economic entity.
Actual Problems of the Development of the Regulatory Framework for Digitalization
Authors: Rozhkov Evgeniy V.
Published: December 2021

The article examines the Russian experience of the transformation of the modern economy. The widespread introduction of digitalization is ahead of the existing regulatory framework in this area. For the most part, all digital platforms through which payments take place or some kind of transactions and transactions take place belong to foreign companies or companies whose headquarters are located abroad, and, consequently, taxes are paid abroad. This indicates a lag in the formation of not only the tax base in accordance with today’s demands of the modern economy, but also the entire regulatory framework in the field of digitalization in our country. In 2019, the Digital Economy program and the signed decree of the Government of the Russian Federation “On state support for leading companies in the development of products, services and platform solutions based on end–to-end digital technologies” were approved. The author of the article assesses the possibility of implementing the features of the application of the provisions of the Federal Law “On experimental legal regimes in the field of digital innovations in the Russian Federation” in the direction of “provision of state and municipal services and implementation of state control (supervision) and municipal control, the exercise of other powers and functions by state and local self-government bodies” on the example of the Perm Region.
The «Сaucasian Guestion» in Iran’s Foreign Policy at the Beginning of the XVII Century
Authors: Byazrov Aslan V. , Koybaev Boris G.
Published: December 2021

The article examines the Caucasian vector of Iran’s foreign policy at the beginning of the XVII century. as one of the most priority directions of the Shah’s foreign policy, Iranian-Russian diplomatic cooperation and interaction, as well as as the most important factor in ensuring the security of the Safavid state in the face of the threat of Ottoman expansion. During the XVI-XVII centuries, certain territories of the Caucasus were in the sphere of political influence of Safavid Iran, which managed to systematically establish control over Eastern Georgia, Eastern Armenia, Azerbaijan and part of Dagestan. A comprehensive study of the Caucasian policy of Safavid Iran during its military and political domination in the region allows us to identify historical patterns and trends of modern socio-political processes in the Caucasus and the Middle East. The study of the problem of delineating the spheres of political influence of regional powers in the context of the foreign policy strategy of Safavid Iran at the beginning of the XVII century. It requires a scientifically based analysis and objective assessment, since Iran traditionally demonstrates its activity in the region, develops cooperation with regional actors in the political, diplomatic, trade, economic and cultural spheres. The purpose of the study is to study the Caucasian policy of Safavid Iran, as well as methods and means of its implementation at the beginning of the XVII century. The scientific novelty of this research is determined by the introduction into scientific circulation of a wide range of diverse historical sources and literature necessary for rethinking and generalizing the content of existing theoretical, methodological and scientific approaches, comparative analysis of domestic and foreign concepts on this issue, as well as a systematic study of geostrategy and the Caucasian vector of Iran’s foreign policy in the period under review.
Competitiveness of the Russian Banking System: Cross-Border Aspect
Authors: Savelieva Nadezhda K. , Timkina Tatiana A.
Published: December 2021

The processes of globalization and cross-border relations between countries have made it possible to carry out work and provide services in the markets of another country. In the conditions of the banking sector, this process is expressed in the branches of foreign banks or by investing money in the authorized capital of an existing bank. In this case, the management process is located in another country. Foreign investment in all sectors plays an important role in the development of the economy. The classification of commercial banks depends on the source of financing of the authorized capital. The article analyzes the impact of foreign investment on national banking organizations. The growth in the number of commercial banks exacerbates competition in the country. Market participants increase their competitive advantages by introducing additional banking services. The banking sector includes the authorized capital of non-residents, so the bank’s strategy is developed by citizens of another country, taking into account national characteristics. While the foreign banking industry is more likely to overtake domestic technologies, innovations increase the level of competition by adapting foreign mechanisms to Russian markets. The purpose of the study is to analyze the competitive advantages of the national banking sector, taking into account foreign capital. In order to determine whether the policy of a foreign bank affects the atmosphere of the national market, it is necessary to study the industry leaders, measure the share and scale of non-resident banks, using the calculation of the Gerfindahl-Hirschmann market concentration index. The results obtained can reasonably describe the banking market, describe the risks and ways of development of the industry, taking into account the need for an investment fund.
Fortress in the village of Achabet in the Republic of South Ossetia According to Written Sources and Historiographic Data
Authors: Kaziev Eduard V.
Published: December 2021

The fortress in the village of Achabet is known from a number of written sources of the early 15th and 18th centuries. Despite this circumstance, in the scientific tradition it is contradictory to believe that the first information about the fortress contained in written sources refers to the events of the middle of the 16th century, and the lower limit of several periods of its construction is correlated by researchers with the same time. The presence of a contradiction between the information about the fortress contained in written sources and the presentation of this information in the scientific tradition determined the relevance of this study. The aim of the study, therefore, was to resolve this contradiction by analyzing and comparing the known information from written sources about this monument with information about it contained in the historical and linguistic literature, as well as with descriptions of the monument presented in the literature on the history of fortifications of the Transcaucasia. This comparison, in turn, made it possible to present a possible chronology of the construction of a number of objects that made up the complex of the monument over several periods of its construction. According to the results of the study, it is assumed that the tower and the adjacent semicircle of the first fortress wall were erected at the turn of the 13th–14th centuries, the second fortress wall was built along the first in the second half of the 15th century, and the third wall, the largest in terms of area covered, was erected in the 30-s of the 18th century. The materials for the study were written sources, as well as information about field examinations of the monument, available in the scientific tradition. The research was carried out on the basis of the method of comparative historical analysis.
Soviet Mass Loans 1946-1957: Judgments of Citizens (Based on the Materials of Ego-Documents)
Authors: Klinova Marina A.
Published: December 2021

The article analyzes the ego documents (diaries of Soviet citizens) of 1946-1957 containing information about Soviet mass loans of this period. The research is aimed at identifying citizens’ judgments about the practices of loan subscription campaigns, subscription amounts, the reliability of Soviet bonds, as well as value judgments about the reforms carried out by the government in this area. When writing the article, the author was guided by the principles of historicism and objectivity. General scientific methods (analysis, synthesis, induction, etc.), historical methods (problem-chronological, comparative-historical) were used in the work. The source base of the study was made up of the materials of the diaries of 21 people (4 – residents of rural areas, and 17 – citizens), of different ages (from 17 to 80 years old) and professions living in various regions of the USSR. It was revealed that the voluntary subscription to the loan was a declared propaganda technique. In fact, the subscription to the loan was an important component of the relationship of workers with the administration, and the refusal of subscription (or reduction of the subscription amount) could be fraught with conflicts with the leadership. In 1946-1957, various judgments about the subscription campaigns were recorded in the Soviet public consciousness: from positive acceptance to categorically negative assessments. In the diary entries of citizens made in the 1940s, positive assessments of loans are recorded, judgments indicating an understanding of their need for the restoration of the country. In the 1950s. negative comments prevail in the diaries. The indicated dynamics correlates with the number of cases of refusal to subscribe to a loan, which became more frequent in the 1950s. In general, we can conclude that in the 1950s a certain fatigue from the endless mobilization campaigns of the post-war period was recorded in Soviet society, one of which was the subscription to a loan.