bluuebunny/crossref_metadata_2025 huggingface dataset:
Analytical constructions with negative verbs e= and ate= in Udihe
Authors:   Institute of Philology of the Siberian Branch of the Russian Academy of Sciences, Sagaydachnaya Anna O.
Published: February 2023

The paper considers two Udihe auxiliary verbs with negative semantics. Also, analytical constructions formed with them and their functioning in the language are examined. The negative auxiliary verb e= ‘not to do something, not to be’ is the primary tool to express negation analytically. It forms two-component NEG1=TNS=PERS + INF and three-component NEG1=TNS=PERS + MOD=INF + INF analytical constructions. It has tense, mood, and person-number markers. The main verb has the form of infinitive (simple, intentional, or causal). The negative verb e= allows nominal verbal forms with the semantics of purpose and condition to be formed, with analytical constructions of two types being possible: NEG1=NPURP=POSS + INF and NEG1=NCOND=POSS + INF. In this case, the person-number is expressed with personal-attributive markers. The negative auxiliary verb ate= ~ ata= ʻnot to do something, not to beʼ is used as part of the analytic construction NEG2=PERS + INF. It differs from the verb e- in several features: when forming analytical construction, its morphemic structure has only mood and personal markers, but not temporal. Functioning of ate- differs from e-. Ate- is more often found in the contexts describing situations that imply warnings about the future or categorical impossibility to perform an action in the future. It has been revealed that the use of the negative verb e- and ate- in Udihe is related to modal characteristics of the construction: the verb e= is used in sentences with real modality, while the verb ate= is used in sentences with unreal modality.
Mechanisms of cycle formation in an epic text (based on the material of the heroic epic)
Authors:   Institute of Humanitarian Researches - Affiliated Kabardian-Balkarian Scientific Center of the Russian Academy of Sciences, Bolatova Asiat D.
Published: February 2023

This paper focuses on studying the principle of epic cycle formation used to create large-scale cyclical structures through the accumulation of contextually conditioned works. The principal method of analysis is comparative-typological, and the object of study is the multi-ethnic epic. The variants of multi-part works from the world culture, the epic tradition of the Turkic-speaking ethnic groups, and the collections of Nart legends of the North Caucasian peoples are given as characteristic examples. The author outlines the prerequisites for the formation of a multi-level epic narrative and justifies epic features in folklore texts. A significant vector of research is identifying the structural specific features of the heroic epic and determining the intertextual relations to illustrate the mechanisms of cycle formation in pre-literary samples. The analysis of the poetics of the North Caucasian Nart epic confirms that the texts forming its integrity thematically go back to the original source, continuing the previously outlined narrative line. The study concludes the ethnolinguistic versions of the “Nartiada” to be the result of improvised adaptations through the oral form of text transfer. Such complexly organized cyclical structures guaranteed the preservation of the oral-poetic heritage of the ethnos, synthesizing a colossal amount of information. This integrity encompasses a flexible scheme of epic unfolding, allowing the source material to be altered by additional micro-inclusions. The richness of the Karachays’ and Balkars’ heroic epic testifies to the evolution of the epic thinking of the people, outlining the prospects for the development of cycle formation in the literary genres.
“Esli chto” and “chto esli” as facts of modern Russian speech: usage, semantics, and syntactic status
Authors:   Novosibirsk State Pedagogical University, Steksova Tatiana I.
Published: February 2023

The paper describes two semi-formed fragments of language system - esli chto (if what) and chto esli (what if) - that can be analytically divided into components but function as ready-to-use units (phrasemes). Their conventionality results from the dialogic nature of the speech situation and regular reproducibility. These proved to acquire new meanings following grammarization and idiomatization. Esli chto has been found to have the following meanings: 1) conditional (dictum information): the pronoun chto replaces the part of a sentence referring to the condition upon which the thing stated in the sentence has to be or may be done; 2) in asymmetric complex sentences, esli chto is transformed from an informationally reduced substitute for dictum information into an informationally reduced substitute for a condition with a non-verbalized modus predicate of an explanatory construction = uchti (take into account); 3) a complete loss of dictum content and the acquisition of only modus meaning = uchti / imey v vidu (take into account/bear in mind); 4) semantic devastation. What if has been observed to have the following meanings: 1) a dictum meaning, with a reduction in dictum content with a verbally expressed question; 2) the synonym for a modus introductory phrase mozhet byt’ (maybe); 3) the synonym for adverb vdrug (suddenly). Observing the functioning of the constructions in question has revealed their evolution coinciding with general grammaticalization and idiomatization processes, affecting entire syntactic structures, with idiomatization transferring the sentences from polypredicative and polypropositive to monopredicative and monopropositive ones and the semantic conjunction esli losing the semantic and grammatical properties of the subordinate conjunction.
Realization of the world-modeling potential of the LANGUAGE concept in educational texts: analyzing the discursive variation of the linguistic and cultural concept
Authors:   Tomsk State Pedagogical University, Kur’yanovich Anna V. , Serebrennikova Elena A. ,   Tomsk State Pedagogical University
Published: February 2023

The paper considers the specifics of the manifestation of the universal and variant properties of the linguocultural concept of LANGUAGE in the educational discourse. The invariant core in the semantics of the concept is determined by the diversity of its constituent features and semantic manifestations. The variant content of the concept is determined by the whole set of national-historical and socio-cultural conditions defining the interpretation of the concept within the framework of a certain type of discourse. So far, the educational discourse representing “its own” empirical material, i.e., educational texts on the Russian language as a foreign language, has not yet been sufficiently studied in terms of the linguistic content of the LANGUAGE concept functioning in it. Thus, the novelty of this work is studying the specifics of interpreting the linguocultural concept of LANGUAGE regarding its genre-discursive characteristics through modeling its semantic structure. The following conclusions have been drawn about the discursive-variant meanings in the interpretation of the concept concerned in educational linguistic texts for foreign students: “LANGUAGE is a means of implementing multi-ethnic interaction through a dialogue of cultures and languages”, “LANGUAGE is a scientific object of cognition and a means of teaching”, “LANGUAGE is a way of forming a secondary language consciousness, fragments of a secondary language picture of the world”, “LANGUAGE is a way and means of educating a person based on the principles of respectful and tolerant attitude to representatives of another linguistic culture, someone else’s system of values.”
L. D. Shagdarov: an outstanding scientist-mongolist, a teacher
Authors:   Institute for Mongolian, Buddhist and Tibetan Studies of the Siberian Brunch of the Russian Academy of Sciences, Badmaeva Larisa B.
Published: February 2023

The article is dedicated to the 90th anniversary of the birth of the famous Buryat scientist L. D. Shagdarov, who devoted his life to Mongolian philology. His scholarly works cover the problems of grammatical structure, stylistics, vocabulary, spelling, lexicography, and syntax of the Buryat language.
A. M. Remizov in the periodicals of S. M. Propper (August 1914 - December 1915)
Authors:   Irkutsk State University, Vakhnenko Ekaterina E.
Published: February 2023

This work focuses on the history of cooperation between Alexei Remizov and the periodicals “Birzhevye Vedomosti” and “Ogonyok” during the period of a historical turning point. Creative strategies of the writer’s work during the beginning of the World War I, as well as his social position and artistic guidelines reflected in public speeches on the pages of the periodicals, are considered in the context of editorial policy. Remizov addressed mainly the Old Russian legends, traditions, Apocrypha, and fairy tales enabling an individual to keep moral principles, national and spiritual values. The corpus of his epistolary heritage has been found to be the documentary basis of the writer’s relationship with representatives of many editorial boards. Some of the corpus documents have been published while others are held in the archives of the Manuscript departments of the Russian National Library and Institute of Russian Literature (Pushkin House). The correspondence allows understanding not only the nuances of two men’s creative relationship but also the specifics of the editorial policy of the newspaper. To conclude, Propper’s print projects served a platform that offered Remizov an opportunity to respond creatively not only to the tragic events of the present but also to the key moments in the artistic life of society that affected him as a writer who reflected the era and, at the same, was reflected in it.
Analysis of prospects and challenges of the e-payment system in Nigeria
Authors:   Auchi Polytechnic, Bagudu Igbekele Gavine , Okolie Ugo Chuks ,   Chartered Institute of Personal Management of Nigeria, Edo State Study Centre
Published: February 2023

E-payment is an electronic transfer of cash via online transaction for busi-ness-to-consumer (B2C), business-to-business (B2B), person-to-person (P2P), and most recently administration-to-consumer (A2C) purposes. Nigeria payment system has been predominately cash-based. However, the cost of cash to Nigeria's financial system is high and increasing. It is in this respect that the Central Bank of Nigeria (CBN) introduced the cashless policy with the objective of promoting the use of epayment channels instead of cash. The e-payment system apart from convenience and safety also has a significant number of benefits which include faster access to capital, reduced risk of cash-related crimes, access to credit, reduced cash handling costs, increased tax collections, reduced revenue leakage, greater financial inclusion, more service options, encouraged financial deepening and promoted savings, reduced risk in payments and settlements, increased economic development. However, the epayment system is faced with many challenges such as frequent power interruption, lack of adequate infrastructure, platform security, lack of a suitable legal and regulatory framework for e-payments, lack of a uniform platform by banks and ministries, departments and agencies (MDAs), lack of seriousness by bank and resistance to changes in technology among customers. The analysis of prospect and challenges of the epayment system in Nigeria is the mainstream of this paper. Requisite recommendations were provided for policy makers in the light of the theoretical findings.
Trends and prospects of national currencies in international settlements with the participation of Russia and China
Authors:   Financial University under the Government of the Russian Federation, Tretyakova Galina V. , Kazachenko Anastasia A. ,   Financial University under the Government of the Russian Federation, Lyong Ngok Lan Vi ,   Financial University under the Government of the Russian Federation
Published: February 2023

Today, world currencies reserves occupy an important place in the structure of international settlements, and, despite the continued dominance of the US dollar and the euro, due to their high liquidity and investment attractiveness, under the influence of the processes of globalization, integration, regionalization and digitalization, there is a tendency to gradually move away from the use of world reserve currencies and the expansion of the use of national currencies of countries in international settlements. The authors analyze dynamics of changes in the currency structure of international settlements; identify and list trends in the use of world reserve currencies, the Russian ruble, and the Chinese yuan, in international settlements and, in particular, in trade between Russia and China for the period from 2013 to 2021. They consider strategic importance of foreign trade relations between Russia and China is noted, and the existing prospects for expanding the use of the ruble and the yuan in settlements between Russia and China, as well as factors preventing this. The authors have found that, in order to effectively switch to the use of national currencies of Russia and China in mutual settlements, it is necessary to develop and implement projects and regional trade agreements that facilitate the organization of direct settlements in national currencies, develop exchange, banking and payment infrastructure together with the identification and elimination of regulatory obstacles in the use of currencies. The authors draw conclusions about the expediency and prospects of increasing the share of the ruble and the yuan in foreign trade settlements in the context of the current geopolitical situation, foreign economic pressure from the United States, imposed and current sanctions, as well as the policy of dedollarization.
Landlockedness, foreign direct investment, and export diversification
Authors:   Khovd State University, Gulguu Adiyabaatar
Published: February 2023

This paper contributes to the literature on the determinants of export diversification in developing countries by addressing the landlockedness issue and foreign direct investment. Although there are some papers analyzing the impact of foreign direct investment on export diversification, the specific focus of the geographical disadvantage, being landlocked, is largely overlooked. The empirical analysis focuses on a sample of 92 developing countries covering the period 19962018. The result of the system GMM estimation indicates that the landlocked status influences negatively export product diversification for the sample. Furthermore, the result of the interaction term indicates that the landlocked status worsens the positive effectiveness of FDI in the diversification process for developing countries.
Development directions of the economic factor of the Declaration on Allied Interaction between the Republic of Azerbaijan and the Russian Federation
Authors:   Azerbaijan Tourism andManagment University, Maharramov Samir
Published: February 2023

The aim of the study is that a strong new economic and political event has taken place in Russia in recent years. The assessment consists of an analysis of the Azerbaijani-Russian trade turnover in international economic relations on the basis of statistical data. On February 22, 2022, in Moscow, the Presidents of Russia and Azerbaijan signed the Declaration on Allied Interaction between Azerbaijan and Russia. The use of 40 paragraphs is strongly intensified. However, this article mainly analyzes the economic areas that will be blocked between Azerbaijan and Russia on both sides. The research methodology is to assess the role of political and economic relations based on official data and using analysis and comparison methods. The results of the study - the problems of assessing trade turnover in economic relations between Azerbaijan and Russia over the past 10 years - are analyzed.
Ecology, raw materials and economic development. Expectations
Authors:   Azerbaijan Tourism andManagment University, Guliyev Emin Anvar
Published: February 2023

As always, ecology and raw materials will play a major role in the economic development of the world in the future. This refers to raw materials that are naturally created in the ecosystem and are indispensable for man-made industries. Environmental factors have a great impact on the processing of raw materials and future sustainable development. The formation of the impact of all environmental factors depends on the decisions made in public administration. The world's most advanced economy and technology cannot sustain itself without commodities. If we add to this the raw materials used by the productive and non-productive sectors to meet the needs of the people, the seriousness and strategic importance of the issue becomes clearer.
Economic convergence in the methodology of structural shifts
Authors:   Siberian Federal University, Zhironkin Sergey A. ,   T.F. Gorbachev Kuzbass State Technical University, Guzyr Vladimir V. ,   National Research Tomsk Polytechnic University, Gasanov Magerram A ,   National Research Tomsk Polytechnic University
Published: February 2023

Throughout the entire period of market transformations, the trend towards the distance of the Russian economy from technologically advanced countries has persisted, in terms of both the dynamics of the main macroeconomic indicators and structural proportions. This is due to the high sensitivity of the Russian economy to external shocks, including technological ones, as well as a number of successive negative structural shifts. At the same time, the commonality of endogenous processes, which affect the structure of factors of production and distribution of national income, in the economies of advanced and catching up countries is not fully associated with economic convergence. The studies are dominated by exogenous sources of convergence - sociopolitical, cultural. Therefore, the study of the role and place of structural shifts in the system of economic convergence is a methodological approach that allows one to come close to the theoretical foundations for stabilizing macroeconomic dynamics, reducing the susceptibility of the national economy to external shocks, and entering a long-term growth trajectory above world rates. In this article, the authors consider the problem of launching convergent structural shifts - the basis for the transition of the Russian economy from economic divergence to convergence with advanced countries, which was the basis for the aim of this study. Within the framework of this article, a methodology for analyzing structural shifts in their mutual influence on technological, structural and economic convergence is presented. The authors give a typology of convergent and divergent structural shifts that bring the national economy closer or further away from technologically advanced market systems. Such a typology of structural shifts implies the endogenous nature of economic convergence, due to a change in the proportions of accumulation and consumption, the involvement of production factors in the creation of national income and its distribution, contrary to the prevailing exogenous approach to the study of economic convergence. Based on the presented typology, the article highlights the factors of structural convergence -neo-industrial and fundamental investment, associated with a priority increase in funding for fundamental research, the creation of new innovation and investment partnerships between the state and business, and the modernization of basic industries based on convergent technologies. The authors show that these factors should be institutionalized in a system of convergence-oriented structural policy, which is a key condition for the transition of the Russian economy from structural divergence to convergence, with access to a sustainable growth trajectory and a reduction in exposure to external shocks.
Development prospects of the oil industry in Tomsk Oblast in view of the climate agenda
Authors:   National Research Tomsk Polytechnic University, Sharf Irina V.
Published: February 2023

The commitment of international community to sustainable development implying the control of climate change due to the effect of greenhouse gases is aimed at diversification of energy sources with the focus on renewable ones. The effectiveness of decarbonization policy in the European Union has led to the introduction of enforcement tools for producers from other countries using the transboundary carbon tax on carbon-contained imported products, which resulted in a revision of strategic programmes in oil-producing countries at federal and subnational levels. The research is focused on oil-and-gas industry of Tomsk Oblast. The aim of the research is to analyse strategic perspectives of the socioeconomic development in Tomsk Oblast under the condition of climate agenda taking into account transition to renewable energy sources. The research hypothesis implies that in the condition of macroeconomic instability one needs to implement projects that are the least costly and produce a maximum multiplied effect. The research methodology is based on using empirical-statistic analytical methods for an analysis of possible development directions in accordance with issues of climate agenda. The research results have shown that essential strategic guidelines in the mid-term perspective can be as follows: (а) improvement of existing technological processes; (b) production of alternative energy sources; (c) reduction of carbon footprint. According to the research results, the most effective measure fitting the current condition of the macroeconomic situation negative tendencies of oil industry development, the nature-resource, industrial and research-educational potential of Tomsk Oblast, the existing barriers of an economic-management and institutional character is modernization of refineries to expand the range of products and hydrogen production as well as forest projects designed to absorb carbon dioxide and improve technological processes decreasing greenhouse gas emissions. The projects related to carbon capture and storage are not appealling for investment despite the subsoil condition of developed fields. The research results can be applied at the regional level when developing strategic programmes and managing petroleum industries.
Assessment of the tourism potential of Kamchatka Krai based on the digital model of the tourism industry
Authors:   Lomonosov Moscow State University, Kuznetsov Mikhail Ye.
Published: February 2023

The article discusses the theoretical and practical aspects of the assessment of the tourist potential of Kamchatka Krai on the basis of the digital model of the tourism industry. Today, Kamchatka Krai is one of the regions of the Russian Federation with the highest potential for tourism development due to its unique natural resources and geographical location. However, this potential is poorly realized due to the inconsistency and incompleteness of collected statistics on the region's tourism industry, the low investment activity, especially in large-scale strategic projects, the lack of systematic development of tourism infrastructure, the insufficient awareness of Kamchatka as a tourist center in the world, the low level of marketing and information support of the tourist product, the lack of a developed brand. Based on the identified problems and the analysis, the article identifies the main ways to stimulate tourism development and proposes the creation of a digital model of tourism industry development, the use of which will convert a set of diverse data into a timely and balanced management decision, based on the understanding of the current state of the industry and the prospects of its development. The article concludes that digital technologies with their impressive growth of new developments can become an integral part of the production process of tourist companies, which will reduce the number of routine business processes, while reducing the impact of the human factor on service quality. To improve the competitiveness of the tourism industry in Kamchatka Krai, it is necessary to create and implement a scenario-based simulation modeling of regional tourism, which will allow calculating on a regular basis tourist expenditures, the tourist industry income, and, through multipliers, the regional budget income, as well as other integral indicators for different scenarios.
Transformation of implementations of a person's ability to work
Authors:   Tomsk State University, Roshchina Irina V.
Published: February 2023

The relevance of the solution to the problem of sustainable development is due to the current situation in the entire world economy, the aggravation of socioeconomic contradictions. The aim of this study is to gain an idea of the transformation trends in the main implementations of a person's ability to work in Russia. The author justifies the need to expand opportunities in the system of labour relations for a gradual and sustainable transition from labour as a need to work as a self-realization of the employed. The following conclusions were obtained. (1) The employed can be roughly equally divided into two groups in terms of the role of labour (labour as selfrealisation and labour as necessity). (2) It should be assumed that the implementation of a person's ability to work by representatives of each of these groups can be carried out in the form of wage and non-wage labour. (3) The desired trend is to create the conditions for expanding the possibilities of a gradual transition from labour as a necessity to labour as a self-realisation of those employed in each of these two forms. (4) The processes that take place in each of the forms differ in their results. (5) It is necessary to purposefully develop the national training system for professional workers of various levels of complexity and qualifications. (6) Entrepreneurial activity is not an exclusive economic activity. It can be considered both as a condition for personal self-realisation and as a necessary activity for a person. (7) Self-employment cannot be attributed only to non-wage labour. When analysing employment, it is necessary to take into account the heterogeneity of the group of the self-employed: the hired self-employed, the moonlighting self-employed, etc. The structure of self-employment at the macro-level and in Tomsk Oblast is approximately the same. (8) The trend for secondary employment should be its steady decline. Secondary employment itself contradicts the perception of labour as a condition for a person's self-realisation. The existing official data confirm the emerging trend towards its decline. (9) The presence of informal employment and its scale make it possible to judge about the degree of equality of opportunities for self-realisation through labour. (10) There is a significant reserve of labour, which needs to be more effectively and efficiently managed using one of the forms of implementing the ability to work (wage and non-wage labour). The highest level of underutilisation of the labour force is characteristic of the age group 15-24. One in four has no conditions for implementing their ability to work to the fullest. This group includes graduates of higher and secondary special educational institutions. The underutilisation rate of labour ability among women is higher compared to men. For all age groups in rural areas, the underemployment rate is higher than in urban areas.
The Slavic community: Beyond formations
Authors:   Tomsk State University, Lozhnikova Anna V.
Published: February 2023

He article was conceived as a search for a solution to the global problem of the reboot of modern capitalism in the Slavic community. The author summarized five fundamental/enduring properties of the Slavic community: common ownership of production means (land, primarily); common labor, with the obligatory personal labor contribution of a member of the community; common faith “in verity, in the truth, in God” (according to K.S. Aksakov); sobornost “as a need for mass gatherings, meetings, co-existence of community members” (according to B.A. Rybakov); and the smoothing of differences between social estates. The author considers all these properties of the Slavic community in the context of the concept of dynamic equilibrium, when changes in some properties affect changes in others and the phenomenon as a whole. Sobornost is interpreted as a feature of a cyclic nature, periodically suppressed by oppressive factors (the reforms of Peter the Great, market reforms in the recent history of Russia), but restored on a renewed soil. Common ownership is described through the search for a harmonious relationship between personal and common property (with the condition of its preservation, without the pursuit of maximum profit) both in the land sphere and in the sphere of modern home ownership. The description of common labor and the smoothness of differences between social estates focuses on the respect for physical labor on the part of different classes of the population (on the examples of the tsars Ivan the Terrible and Peter the Great) and is opposed to the modern devaluation of labor as a primary factor of production. The dynamics of these five properties of the Slavic community is analyzed in relation to a number of empirical community phenomena: a land peasant community, an Old Believer community, a communal factory, a commune, an artel/cooperative, collective gardening, households, and apartment buildings in modern Russia. The author shares the opinion of domestic and foreign researchers about the non-formational nature of the Slavic community and concludes that these five fundamental properties of the Slavic community are capable of determining the country's perspective economic image.
Western and East Asian paths of economic development in Giovanni Arrighi's conception: Prospects in the 21 st century
Authors:   T.F. Gorbachev Kuzbass State Technical University, Osokina Natalia Viktorovna , Zhernov Evgeny Evgenievich ,   T.F. Gorbachev Kuzbass State Technical University
Published: February 2023

The article examines the characteristic features of the East Asian path of development of the national market economy, which, according to Giovanni Arrighi, China developed, in comparison with the Western path. The authors determine the common and different elements in the trajectory of the historical movement of China and Russia in the capitalist world-system. They show the relationship between the different efficiency of China and Russia in the re-integration of their economies into the capitalist world-system with different approaches to building a national market economy when transforming the models of political and economic systems that existed in them. The authors argue that Arrighi did not sufficiently cover the role of external conditions and factors of the Chinese economy's successful development. The authors substantiate the necessity of taking into account Chinese peculiarities of state macroeconomic regulation in the accelerated development of the Russian economy. Arrighi's conception convincingly, in the authors' opinion, shows the negative impact of the Western way of “accumulation by dispossession” on the world economy and proves the urgent need for non-capitalist economic development. However, Arrighi's opinion that the presence of a market economy does not necessarily lead to capitalism is not indisputable and requires additional justification.
Methodological tools for quantitative analysis of shifts in the occupational skill structure of enterprise personnel
Authors:   Biysk Institute of Technology (Branch) of Polzunov Altai State Technical University, Milyaeva Larisa G.
Published: February 2023

One of the manifestations of the so-called personnel transformations of the last three to five years is a significant change in the personnel structure. A study of the relevant reporting and statistical information of various economic entities made it possible to conclude that the “analysis” is usually limited to stating the most noticeable structural changes identified by comparing the share values of the occupational skill groups of the analyzed and basic periods. A critical analysis of literature on the topic confirmed the dominance in research practice of the shift-share technique used to assess quantitative changes in the regional structure of the employed population and, accordingly, the effectiveness of regional policies. Based on the results of the analysis of the concept of the shift-share method, the appropriateness of its use (under certain conditions) at the local level (at the level of business entities) is justified with the identification of hierarchical structural components: industry; industrial complex; core enterprise. The applied aspects of using the shift-share technique are outlined, including for assessing the effectiveness of the personnel policy of an enterprise. The focus of the work is the presentation of the author's methodology of structural and factor analysis of changes in the occupational skill structure of personnel. The key points that form the conception of the methodology are emphasized: differentiation of occupational skill groups into three types (conditionally increasing, conditionally permanent, conditionally decreasing); differentiation of the aggregate structural shift into shares (direct and indirect shifts); substantiation of two types of corrective effect (mitigating or enhancing); substantiation of three gradations of structural shift (significant, medium, and small). To predict situations caused by the change in the number of employees, a Passport of the Results of Enterprise Personnel's Structural and Factor Analysis has been developed. Examples illustrate the steps of implementing the developed methodical toolkit. In conclusion, the toolkit's potential, which makes it possible to significantly expand and deepen the range of specialized studies, is substantiated.
The impact of tax evasion in tax behavior of forestry complex enterprises on the development of their property and technical potential
Authors:   Ural Federal University, Mayburov Igor A. , Labunets Iulia E. ,   Ural Federal University
Published: February 2023

The basis for the functioning of any manufacturing enterprise is a property complex, consisting mainly of movable and immovable property as an object of transport tax and corporate property tax. The expansion of this complex and the efficient use of property contributes to the successful development of the enterprise and an increase in tax revenues from property tax to the budget system of the Russian Federation. The article studies the property and technical potential of micro-, small and medium-sized enterprises engaged in entrepreneurial activities in the field of logging, sawing and planing of wood, wholesale trade in timber, and also establishes the relationship between tax evasion behavior and the efficiency of the use of property assets by forestry enterprises. A representative sample of 4,134 enterprises was formed for the study. From the total set of economic entities engaged in entrepreneurial activities in the branches of the timber industry complex of Russia, only respondents registered before 01 January 2017 were selected. The level of tax risk for each enterprise of the representative sample for the period 2017-2020 is defined as a violation of the normative value of the tax burden criterion. The return on assets is taken as an indicator that characterizes the efficiency of the use of assets and the efficiency of the enterprise as a whole. Indicators of return on assets and tax burden are set in accordance with the provisions of the Concept for Planning Field Tax Audits. Statistical methods (correlation-regression analysis) were used to establish the relationship between the return on assets and the level of tax risk of forestry enterprises. In our research, we proceed from the assumption that the propensity of an enterprise to avoid paying taxes in tax behavior is the main factor that negatively affects the development of its potential and therefore the volume of tax payments transferred to the budget system of the Russian Federation. We determined and analyzed the values of indicators of capital-labor ratio, capital productivity and capital intensity according to the activities of enterprises of the representative sample; established the relationship between the inefficient use by medium, small, micro-enterprises of the forestry complex of their assets and tax evasion in the tax behavior of these enterprises. To solve the problems of tax evasion in order to further increase the property and technical potential of the enterprises of the forestry sector, the main directions of development are proposed, and the optimal of the proposed directions are determined by the method of game theory (games with nature). The Bayes criterion was used to determine the optimal strategy.
Evaluation of the effectiveness of internal control in risk-oriented audits by internal audit units
Authors:   Gazprom Transgaz Tomsk OOO, Zemtsov Taras A. , Sorokin Maksim A. ,   NalogInfo OOO
Published: February 2023

The article aims to integrate the principles of internal control, established in the Russian legislation, with the objectives of internal audit and evaluation of the effectiveness of organizations' internal control. One of the main tasks of internal risk-oriented audits is to assess the effectiveness of organizations' internal control by internal auditors to gain confidence about the presence in the company of a sufficient number of control procedures for minimizing identified risks, the presence of regulatory control over their implementation, as well as the completeness of their implementation by employees of the organization. It is well known that internal control and risk management are interrelated. In Russian regulatory documents, risk management procedures are part of internal control. When practically implementing them into production activities, Russian organizations either combine internal control and risk management systems, or separate them into parallel organization management mechanisms. The internal control system described in the regulatory documents of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia is sufficient for an intuitive understanding of the principles of its construction, but it does not give internal auditors answers on how to evaluate internal control systems qualitatively and quantitatively. When conducting an internal audit of business processes, the authors initially focused on the identification and evaluation of risk events, and only further on the organization of internal control as a whole, which led to the approach to the evaluation of organizations' internal control the article discusses. Thus, the mechanism for evaluating the effectiveness of internal control is based on an analysis of the completeness of regulation and the quality of the control procedure (the authorial definition of control procedure differs from the concept of internal control procedures presented in Russian legislation). The essence and practical manifestation of the concept “control procedure”, which, in the authors' opinion, covers all elements of internal control, is analyzed. An algorithm sufficient for conducting a qualitative risk-based internal audit is proposed to evaluate the effectiveness of internal control by determining the effectiveness of the design of the control procedure, the degree of implementation of the control procedure, the significance of the event, the significance of the control procedure, the effectiveness of the control procedure. Qualitative and quantitative criteria for determining the effectiveness of internal control indicators are proposed; they make it possible to practically evaluate the internal control system in an organization. Based on the practical experience of evaluating internal control, the authors present an example of calculating its effectiveness.
Resource-constrained project scheduling problem under uncertainty of cash flows
Authors:   Siberian Federal University, Bulavchuk Aleksandr M. , Semenova Darya V. ,   Siberian Federal University
Published: February 2023

Investment project scheduling problem is an important problem in the field of production management. Determining the optimal start time for activity allows ensuring a higher level of project's profit. The article considers an investment project that involves the implementation of a given number of activities for a certain period of time. Each of the activities is characterized by the duration of its implementation, the cost of resources and the income that it provides. In addition, the technological and organizational relationships between the activities are known. This, in particular, can be expressed in the need to complete one activity before doing another. The sources of project financing are the organization's own funds, as well as income received when performing activities. The article considers a situation when all project resources can be presented in monetary form. The project budget is assumed to be known in advance. The planning of the budget, as well as income and expenses for the project, is carried out by years. The net present value (NPV) was used to evaluate the results of the project implementation. This indicator represents the value of the profit from all planned activities, discounted to the time the investment started. Thus, the investment project scheduling problem that we are considering is to find the optimal start time for each of the activities, at which the restrictions on the sufficiency of funds, the interconnection of activities are met and the maximum NPV is ensured. In the proposed statement of the resource-constrained project scheduling problem, the only parameters expressing the uncertainty of the conditions for the implementation of the project are the components of the payment flow. We considered a situation in which the timing of the project and individual activities, as well as the company's own funds, are not subject to fluctuations. Random project parameters were considered independent. The article presents an overview of approaches to project risk assessment for different ways of taking into account the uncertainty factor. In particular, options for scenario analysis, outcome tree construction and simulation were considered. Using the genetic algorithm developed by the authors, a series of computational experiments was carried out. The analysis was carried out for cases of discrete and continuous distribution of project parameters. Based on the results of the experiments, schedules were found that are optimal for various values of random project parameters. For each schedule, the risk of stopping the project due to lack of funds was determined. The found schedules were compared by average NPV values, as well as by risk level. Conclusions were drawn about the choice of schedule, taking into account the cost of raising borrowed funds.
Assessment of the influence of carbon risk on the Russian financial system
Authors:   Central Economics and Mathematics Institute of the Russian Academy of Sciences, Kachalov Roman M. , Kudryavtseva Olga V. ,   Moscow State University, Chernyavskiy Sergey V. ,   Central Economics and Mathematics Institute of the Russian Academy of Sciences, Alchikova Lilia T. ,   Moscow State University
Published: February 2023

Global climate change and the transition of countries to a low-carbon model of the economy pose challenges for companies to quantify factors associated with climate risks. Incorrect risk assessment and companies' unwillingness to function in the new conditions can lead to large financial losses. Carbon pricing drives down the value of shares of carbon-intensive companies, forcing them to lower production volumes, which challenges investors who are increasingly concerned about climate change risks to assess climate risks in order to manage them in their portfolios. The aim of this article is to assess the impact of carbon risk on the Russian financial market, as well as to determine the presence of a premium for this risk, which is a compensation that investors can already currently demand for their exposure to carbon risk, using regression models and portfolio analysis methods. The assessments of the sensitivity of sectors of the Russian economy to carbon risk obtained by the authors indicate that all sectors are more or less exposed to the risk associated with the transition to a low-carbon economy. The largest contribution to the sensitivity of the Russian economy to this risk is made by enterprises in the oil and gas and energy industries. Companies in the consumer goods, healthcare and real estate sectors are the least risk sensitive. The authors did not find a statistically significant premium for the carbon risk for the Russian financial market, which is consistent with the data of other researchers about the absence of a similar premium in other regions of the world (USA, Europe and Asia). When interpreting the results, it should be taken into account that, due to the lack of data on the activities of Russian companies, the models were evaluated using factors that reflect trends in the global economy. Despite the fact that the estimates obtained so far do not take into account the regional characteristics of Russia, the approach used by the authors may be of interest to investors and researchers involved in the analysis of the situation in markets that also lack non-financial data on companies. The results obtained indicate that the transition to a low-carbon economy can have a significant impact on the activities of various industries, which confirms the importance of research in this direction. Already, international companies are actively setting themselves the goal of achieving full carbon neutrality by using renewable energy sources in the production of their products.