bluuebunny/crossref_metadata_2025 huggingface dataset:
FACTORS OF ECONOMIC GROWTH OF THE ENTERPRISE AND THEIR CLASSIFICATION
Authors:   Candidate of Economic Sciences, Lecturer, Department of Modern Education, Vladimir branch of the Russian University of Cooperation, Vladimir, Russia, VOLKOV R. G. , GALAKTIONOVA S. A. ,   Candidate of Engineering Sciences, Associate Professor of the Department of Modern Education, Vladimir branch of the Russian University of Cooperation, Vladimir, Russia, SHUMILINA M. A. ,   Candidate of Economic Sciences, Director of the Vladimir branch of the Russian University of Cooperation, Vladimir, Russia
Published: December 2020

The concepts of economic growth, the factors that determine the economic growth of the state and enterprises, are considered. Various methods of classifying economic growth factors by the place of origin, by the importance of the result, by the structure of the time of action have been studied. The importance of external and internal, direct and indirect factors is shown.
FORMATION OF THE TECHNICAL AND ECONOMIC INDICATORS ASSESSMENT METHODS AND THEIR INFLUENCE ON THE PERFORMANCE RESULT
Authors:   Candidate of Economic Sciences, Associate Professor of Accounting and Finance Department, Perm State Agro-Technological University named after Academician D. N. Pryanishnikov, Perm, Russia, ZUBAREV I. S.
Published: December 2020

The article is devoted to the issues of effective change management at enterprises. The levels and approaches to change management were considered. A methodology was developed to create effective change management that can be used to calculate the cost-effectiveness of a project.
ECONOMIC GROWTH IN THE PROCESS OF INTERACTION DIVERSE ECONOMIC RESOURCES
Authors:   Candidate of Economic Sciences, Associate Professor, Vice-Rector for Research, Academy of Management and Production, Moscow, Russia, IVANOVA Z. A. , LEBEDEVA E. V. ,   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Moscow University of Finance and Law, Moscow, Russia
Published: December 2020

In the article the authors consider numerous economic goals with limited resources, reveal the difficulties and obstacles in matters of economic choice. Difficulties in choosing the best of the opposite options for their use, which ensures maximum satisfaction of needs.
TAX IMPLICATIONS OF CONTRACTUAL OBLIGATIONS
Authors:   Senior Lecturer of the Department Finance and Business Informatics, Vladimir branch of Financial University under the Government of the Russian Federation, Vladimir, Russia, TOKAREVA E. N.
Published: December 2020

The article covers the issues of tax consequences of civil law transactions in the light of the application of Article 54.1 of the Tax Code of the Russian Federation. The difference between the concepts of transaction and financial and economic transaction is considered. Recommendations are given on the taxpayer's work at the stage of the draft contract and its execution, on the formation of an evidence base for passing tax control measures at the proper level with minimal risks of additional charges, fines and penalties.
LINGUISTIC TECHNOLOGIES IN CITY BRANDING
Authors:   Candidate of Philological Sciences, Associate Professor of the Russian Language Department, Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia, KUZNETSOVA E. A.
Published: December 2020

The article is focused on the analysis of possible linguistic technologies to be applied in city branding of Vladimir including such aspects as regulation of the city toponymic system (names of streets and city objects), naming of service objects (catering businesses), brand making via cultural phenomena which are typical for the public consciousness and are popularized by the media and social networking services.
FEATURES OF TEACHING THE DISCIPLINE "CONTROLLING" IN THE PRACTICE OF HIGHER EDUCATION
Authors:   Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting, Analysis, Audit and Taxation, Kemerovo State University, Kemerovo, Russia, ZHIDKOVA E. A.
Published: December 2020

The article highlights the approaches to teaching the discipline "Controlling". Issues related to the relevance and relevance of its study as a separate academic discipline in the course of the implementation of educational programs of higher education are highlighted, the goals of the discipline, its place in the curriculum of educational programs, the approach to the formation of the structure of the discipline, the need for providing educational literature are determined.
PROCUREMENT STRATEGY AS A TOOL FOR MANAGING A FUEL AND ENERGY COMPLEX ENTERPRISE
Authors:   Doctor of Economics, Associate Professor, Head of the Department of Civil Law of the Military University of the Ministry of Defense of the Russian Federation, Moscow, Russia, SOKOLOV A. P. , VASILIEVA L. P. ,   Candidate of Economic Sciences, Associate Professor of the Department of Civil Law of the Military University of the Ministry of Defense of the Russian Federation, Moscow, Russia, BRATKO I. V. ,   Senior Lecturer, Department of Finance and Banking Management in the Armed Forces of the Military University of the Ministry of Defense of the Russian Federation, Moscow, Russia
Published: December 2020

The authors consider the issues of forming a procurement strategy for enterprises of the fuel and energy complex (FEC) as a management tool. The study begins with a review of the categories of strategy, purchasing, and risk. Based on the generalization and interpretation of the obtained knowledge, the author's model of procurement strategy for enterprises of the fuel and energy complex is proposed, which differs from the existing ones in that it simultaneously acts as a means of connecting the enterprise with the external market environment. The strategy has a complex multi-stage character with many elements. Through detailed strategic planning can be achieved high efficiency of the procurement activities of enterprises of fuel and energy. The proposed algorithm can form the basis of an unlimited number of branches of the national economy.
SOCIO-ECONOMIC PORTRAIT OF THE CONSUMER IN THE DIGITAL ECONOMY
Authors:   Candidate of Economic Sciences, Associate Professor of the Department of Theoretical Economics and Economic Security, National Research Mordovian State University named after N. P. Ogaryov, Saransk, Russia, ZEMSKOVA E. S.
Published: December 2020

The subject of this article is consumer behavior in the digital economy. The aim of the work is to build a portrait of a digital consumer. Based on data from open sources, the determinants of consumer behavior in the context of digital transformation were analyzed: values underlying consumer behavior, belonging to a certain generation, using the possibilities of the digital economy for consumption, place of residence, income level, consumed content, etc. made it possible to take into account the named institutional characteristics and draw up a portrait of a “digital consumer” that can be used to model the behavior of such a consumer.
THE INCREASE OF EFFICIENCY OF FUNCTIONING THE MODERN ENTERPRISE
Authors:   Candidate of Economic Sciences, Associate Professor, First Vice-Rector, Academy of Management and Production, Moscow, Russia, BORSHCHEVA A. V. , SURAT V. I. ,   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Academy of Management and Production, Moscow, Russia, LEBEDEVA E. V. ,   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Moscow University of Finance and Law, Moscow, Russia
Published: December 2020

The authors investigate information technologies that support the operation of enterprises, which increase productivity, efficiency of regulation, and increase in business profitability. The article defines the guarantee of sustainability and high prospects of business in a competitive environment.
SCIENTIFIC, TECHNOLOGICAL AND INNOVATIVE CAPACITY OF THE REGION: COMPARISON OF CURRENT APPROACHES TO EVALUATION
Authors:   Candidate of Economic Sciences, Senior Researcher, Russian Research Institute of Economics, Politics and Law in Science and Technology, Moscow, Russia, NETREBIN Yu. Yu , ULYAKINA N. A. ,   Candidate of Pedagogical Sciences, Head of the Center for Operational Monitoring and Evaluation of the Development of the Sphere of Science and Innovation, Russian Research Institute of Economics, Policy and Law in the Scientific and Technical Sphere, Moscow, Russia, VERSHININ I. V. ,   Senior Research Fellow, Russian Research Institute of Economics, Politics and Law in Science and Technology, Moscow, Russia, BURDAKOVA A. E. ,   Analyst, Russian Research Institute of Economics, Politics and Law in Science and Technology, Moscow, Russia
Published: December 2020

The measures currently being implemented to support scientific, technical and innovative activities are directly or indirectly aimed at developing the scientific, technical and innovative potential of the regions. However, the existing approaches to assessing scientific, technical and innovative potential do not allow obtaining complete information for making further management decisions This article attempts to identify the strengths and weaknesses of the currently used approaches to assessing the scientific, technical and innovative potential of the regions. The subject of the analysis was both the approaches presented exclusively in the form of theoretical constructions, and those that are used in the practice of public administration, conducting economic activities and developing regional ratings based on scientific, technical and innovative potential. In order to see a broader context of the problem of analyzing the scientific, technical and innovative potential of regions, the approaches used in other countries with a federal structure and the approaches used by international organizations were considered.
THE CREATION OF THE UNION STATE OF RUSSIA AND BELARUS: ASSESSMENT OF THE SECURITY OF THE NATIONAL ECONOMY OF THE RUSSIAN FEDERATION
Authors:   Doctor of Military Sciences, Professor, Russian Academy of National Economy and Public Service under the President of the Russia, Moscow, Russia, GORDIENKO D. V.
Published: December 2020

The creation of the Union State of Russia and Belarus can change the level of protection of the national economy of the Russian Federation from external and internal threats. This change is due to the transformation of the ratio of economic cooperation and economic confrontation between our state and Belarus. The purpose of this article is to assess the impact of the implementation of the integration project of Russia and Belarus on the protection of the national economy of the Russian Federation from external and internal threats. The paper considers the impact of the creation of the Union State of Russia and Belarus on the security of the national economy of the Russian Federation. For the assessment, the author's methodological approach was used, based on the consideration of various forms of ensuring the economic security of the state. An approach to assessing the level of economic security of the Russian Federation under various options for creating the Union State of Russia and Belarus is proposed. The importance of economic cooperation and economic confrontation with Belarus for ensuring the economic security of Russia is analyzed. The proposed approach to a comparative assessment of the level of economic security in Russia makes it possible to identify the priorities of economic cooperation and economic confrontation in the creation of the Union State of Russia and Belarus. The results of assessing the level of economic security of the Russian Federation under various options for creating the Union State of Russia and Belarus can be used to substantiate the strategy for the implementation of this integration project until 2025. It is concluded that the political structure of the Union State should correspond to the existing mutual integration ties of the national economies of our countries.
REFLECTION OF INNOVATIVE TECHNOLOGIES IN THE PRACTICE OF TEACHING THE DISCIPLINE «CONTROLLING»
Authors:   candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting, Analysis, Audit and Taxation, Kemerovo State University, Kemerovo, Russia, ZHIDKOVA E. A.
Published: December 2020

The article highlights the approaches to teaching the discipline “Controlling” in the context of reflecting innovative trends in the development of this area of management activities. The issues related to the prospects for the place of a controlling specialist in the system of economic relations in the context of the enlargement of business structures, economic volatility and automation of accounting and analytical procedures are considered. The knowledge, abilities and skills, the formation of which is necessary in the course of teaching the discipline “Controlling”, taking into account the currently known innovations in the field of controlling, have been determined.
EVALUATION OF INDICATORS FOR DETERMINING THE EFFICIENCY AND THE DEGREE OF READY OF THE COUNTRIES TO THE DIGITAL TRANSITION IN ELECTRICITY
Authors:   Doctor of Economics, Professor, Head of Department finance and economic security, Vyatka State University, Kirov, Russia, KARANINA E. V. , BORTNIKOV M. A. ,   Post Graduate Student of the Department of Finance and Economic Security, Vyatka State University, Kirov, Russia
Published: December 2020

The digital economy implies a structural transformation in many industries, including the energy sector, without taking into account the state specifics of the industry, for which full-fledged digitalization can be harmful. The aim of the study is to develop a methodology and determine the readiness of countries for digitalization in the electric power industry, taking into account all the main industry groups of factors. The paper analyzes the concept of “energy transition” and defines the indices that are applied to assess this transition at the global level. A system of indices is proposed to determine the degree of readiness for a digital transition in the electric power industry as one of the components of the “energy transition” and the most possible scenario for the transformation of this industry in Russia. The analysis of key areas of digital energy development is presented. The degree of readiness of the leading 100 countries in terms of GDP for digitalization in the electric power industry according to the proposed methodology has been calculated, and the further direction of basic research in this direction has been indicated. Conclusions have been drawn on the appropriateness of developing state programs and the main directions to which DM decision should be drawn with due desire to digitize the industry have been highlighted.
SPECIFICS OF TAX SUPPORT FOR SMALL BUSINESSES IN THE CONTEXT OF THE SPREAD OF CORONAVIRUS INFECTION IN RUSSIA
Authors:   Applicant, Department of Economics and Finance of the Public Sector of Russian Presidential Academy of National Economy and State Service under the President of the Russian Federation, Moscow, Russia, KHUDYAKOV R. A.
Published: December 2020

The article considers tax measures to support small and medium-sized businesses developed by the Russian Government in the context of the spread of coronavirus infection. Based on the analysis of the provisions of normative acts, the lists of taxes for which the payment deadline has been postponed to the budget or the deadline for submitting tax reports are provided. The strengths and weaknesses of these measures are disclosed.
PROBLEMS AND PROSPECTS OF REFORMING THE SYSTEM OF COMPULSORY MEDICAL INSURANCE IN RUSSIA
Authors:   Magister of arts Management of Public Administration and Civil Services of the Russian Academy of the National Economy and State Services under the President of the Russian Federation, Moscow, Russia, CHAMKIN P. A.
Published: December 2020

After liberal economical and democratic reforms in 1990-s, Russia proclaimed itself as social state, social state status legally defined in 7th article of Russian Constitution: “The Russian Federation is a social State whose policy is aimed at creating conditions for a worthy life and a free development of man.” Russian authorities created as part of social program two different systems: social insurance system and social security system. But from 1990-s to our days there are still many problems in both systems. Authorities still cutting basic social insurance program, in 2013 Russian authorities begun implementing plan to reform retirement insurance by implanting deposit-linked insurance scheme. But this process was freeze in 2014. Government have not resume process since there. Everything highlighted above indicates problems in modern state of the system which means that this question deserves more deep researches.
TOOLKIT FOR ASSESSMENT AND ANALYSIS OF THE SELF-DEVELOPMENT OF EXTERNAL MIGRATION IN THE ARCTIC REGIONS
Authors:   Senior Researcher, Luzin Institute for Economic Studies, Kola Science Centre of the Russian Academy of Sciences, Apatity, Russia, TOICHKINA V. P.
Published: December 2020

The article examines the migration flows of external migrants in the Arctic regions, which have a significant impact on the formation of a permanent population, changing not only the number, but also the age structure of the population. Tools for assessing external migration are proposed: the General conditional coefficient of external migration for the entire population and special conditional coefficients of external migration for the population of the main age groups. The self-development of external migration in the Arctic regions over two three-year periods is analyzed. The trends of changes in the migration situation are determined. It is proposed to use the author's tools for analyzing, predicting and evaluating the effectiveness of migration processes in the Arctic regions.
TOURISM DEVELOPMENT OF NORTH OSSETIA – ALANIA
Authors:   Candidate of Economic Sciences, Associate Professor of Accounting and Taxation of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia, BERKAEVA A. K. , GEVORKYAN D. A. ,   Student of Economics of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia, GIGOLAEVA M. Z. ,   Student of Economics of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia, DZERANOVA A. S. ,   Student of Economics of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia
Published: December 2020

The article deals with tourism in the world and the Republic; the difficulties that this sphere faces today; the situation with the coronavirus pandemic; problems that act as a barrier to the development of tourism in the region. Prospects, resources and development potential are presented. The main directions of the state policy, programs and projects in the sphere of tourism of the Republic of North Ossetia – Alania are named.
THE MAIN DIRECTIONS OF ECONOMIC SUPPORT OF THE REGIONAL SECURITY SYSTEM OF THE POPULATION
Authors:   the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters, Moscow, Russia, DMITRIEVA E. V.
Published: December 2020

The article considers topical issues of economic support for the development of the regional security system of the population against various risks. The dependence of the impact of the scale of crisis situations on economic activities in the constituent entities of the Russian Federation, which become a serious barrier to the sustainable development of the regions of the country, was investigated. The increasing importance of risks of economic losses from accidents and disasters at potentially dangerous facilities as a result of the complex influence of natural, manmade and fire factors has been established. An analysis was carried out and proposals were developed to implement the key tasks of the state in the field of ensuring the protection of the population and territories of the country from disasters in order to ensure the stability of the economy. The organizational structure, division of tasks and functions between officials, crisis management structures and responding units were analyzed, taking into account the reduction in current financial costs. On the basis of a study of the peculiarities of the regions of the country, recommendations were formed to fulfill the necessary tasks by the anti-crisis management bodies in the field of reducing economic damage on the basis of preventing crisis situations and ensuring fire safety. It is proposed to organize the practical application of a complex automated security system based on modern developments with the application of improving the qualities and efficiency of anti-crisis management processes in order to increase economic efficiency. Initial data were formed to reduce potential threats of a natural, man-made, fire and other nature in the regions using financial and economic mechanisms. It is proposed to implement a set of priority measures to further improve and increase the potential of economic support for the anti-crisis management system. The materials of the article can be used in planning the main directions of the development of the regional population security system and the implementation of socio-economic development programs.
THE ROLE OF STRATEGIC PLANNING IN THE REGIONAL POLICY OF A FEDERATIVE STATE
Authors:   Postgraduate student, Institute of State Service and Administration of Russian Presidential Academy of National Economy and State Service under the President of the Russian Federation, Moscow, Russia, ISAEVA A. E.
Published: December 2020

The article is devoted to the issue of the influence of the strategic planning system in the Russian Federation on the development of an effective state regional policy, as well as the specifics of the implementation of strategic initiatives in States with a Federal structure. A fairly large number of research materials have been developed in terms of analyzing the strategic planning system in its current instance, as well as in its nascent form.
ENTERPRISE COMPETITIVENESS IN THE TIMBER INDUSTRY
Authors:   Candidate of Economic Sciences, Associate Professor of Department of Economy, Vyatsky State University, Kirov, Russia, GRISHINA E. N. , GROSHEVA P. Yu. ,   Candidate of Economic Sciences, Senior Lecture of Department of Applied Economy, Peoples' friendship University of Russia, Moscow, Russia, DANILOVA M. V. ,   Teacher of Department of Economy, Vyatsky State University, Kirov, Russia, PROKOPYEVA A. L. ,   Student, Vyatsky State University, Kirov, Russia
Published: December 2020

The article describes different approaches to the definition of enterprise competitiveness in the modern economic theory. The definition is specified as multifactorial. The factors shaping the enterprise competitiveness in the timber industry are analyzed and systematized. Author’s interpretation for definition of “enterprise competitiveness in the timber industry” is provided.
MODERN TRENDS IN INTEGRATION PROCESSES WITHIN THE AGRICULTURAL SECTOR
Authors:   Doctor of Economics, Associate Professor, Head of the Chair of Economic Theory, Marketing and Agricultural Economics, Stavropol State Agrarian University, Stavropol, Russia, KUSAKINA O. N. , DOROSHENKO V. A. ,   Postgraduate student, Stavropol State Agrarian University, Stavropol, Russia
Published: December 2020

The article is devoted to the research of the trends of the main indicators of agricultural development in the Stavropol Territory in comparison with similar national indicators, the trends and structure of cattle meat production in the context of different household categories on the basis of official statistics for 2014–2019, the integrative interaction of small businesses in various models of cooperatives. The findings may serve as a basis for justifying the course of development of integration cooperation between agricultural entities.
PROVIDING INFORMATION AND CONSULTING ACTIVITIES OF AGRICULTURAL COOPERATIVES IN THE REPUBLIC OF TATARSTAN
Authors:   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Kazan Cooperative Institute (branch) Russian University of Cooperation, Kazan, Russia, NASHIRVANOVA Ya. F. , MAKAROVA E. S. ,   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Kazan Cooperative Institute (branch) Russian University of Cooperation, Kazan, Russia, GATINA E. A. ,   Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Kazan Cooperative Institute (branch) Russian University of Cooperation, Kazan, Russia
Published: December 2020

In the scientific article, the authors describe the means and methods of providing information and communication links in the functioning of agricultural cooperatives in the Republic of Tatarstan. The emphasis is placed on the lack of information to ensure the effective operation of cooperative organizations. In this connection, the integrated logistics system is considered as one of the effective methods of promoting material, financial and information flows in the activities of agricultural cooperatives.
SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT
Authors:   Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation, Plekhanov Russian University of Economics, Moscow, Russia, TOPCHI Yu. A. , SHIRYAEVA A. N. ,   A Student of the Financial Faculty, Plekhanov Russian University of Economics, Moscow, Russia
Published: December 2020

The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.
ECONOMIC PREREQUISITES FOR FINANCIAL SECURITY
Authors:   Doctor of Economic Sciences, Professor, Advisor, Institute for the Study and Examination of Vnesheconombank, Moscow, Russia, MUNTIYAN V. I. , BOCHAROV V. E. ,   Candidate of Technical Sciences, Associate Professor, Deputy General Director, National Development Institute, Moscow, Russia
Published: December 2020

The article deals with the development of the Russian financial system at the present stage, in conditions of uncertainty. The historical series of relations between reparations and Russia's economic growth is shown. From the point of view of system analysis, the author substantiates a set of measures to increase the stability of the national economy and ensure coordinated work of the financial and industrial spheres aimed at stimulating the socioeconomic development of the country. Special attention is paid to the problematic issues of ensuring the financial security of the state and suggested ways to solve them.
DEVELOPMENT OF THE WORLD OIL MARKET IN THE FORECASTS OF LEADING OIL COMPANIES AND ANALYTICAL CENTERS
Authors:   Candidate of Geographical Sciences, Leading Engineer, Central Economics and Mathematics Institute of RAS, Moscow, Russia, EVSEEVA O. V.
Published: December 2020

The article analyzes the forecasts of the world oil market development for 2035 and 2040, made in 2019 by the oil companies LUKOIL and British Petroleum, as well as Energy Research Institute RAS/Skolkovo and the International Energy Agency, their main conclusions and scenario solutions obtained in the forecasts.
EFFICIENCY OF THE FUNCTIONING OF THE STATE SOCIAL SECTOR IN THE RUSSIAN FEDERATION
Authors:   Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Finance, Lipetsk Branch, Russian Academy of National Economy and Public Administration under the President of Russia, Lipetsk, Russia, GERSONSKAYA I. V.
Published: December 2020

The article highlights the issues of the effectiveness of the functioning of the state social sector in Russia. The dynamics of the number of organizations in the social sector by type of activity and the formation of public expenditures for the implementation of social policy measures are shown. A comparative analysis of public expenditures in Russia and other countries is conducted. The issues related to the reduction of the social sector, the main problems in the field of education, health and state social services are considered. Negative phenomena in the demographic processes of Russia are revealed. Some recommendations for increasing efficiency in the social sector are proposed.
ORGANIZATIONAL AND ECONOMIC MECHANISM OF STATE SUPPORT FOR SMALL AND MEDIUM-SIZED BUSINESSES AND ITS PROGRAM DESIGN IN A LARGE CITY OF FEDERAL SIGNIFICANCE
Authors:   Candidate of Economics Sciences, Associate Professor, Associate Professor of the Department of Management, Academy of Social Management, Moscow, Russia, MESHKOVA D. A. , SENICHKINA A. A. ,   Postgraduate Student of the Department of Management, Academy of Social Management, Moscow, Russia
Published: December 2020

The article examines the organizational and economic mechanism of state support for small and medium-sized businesses in the constituent entity of the Russian Federation, the elements of which of an organizational and managerial nature and financial and economic significance are implemented by development institutions at the federal and regional levels. Analyzed the main financial and economic instruments and their effectiveness in the city of Moscow. The necessity of developing in the constituent entities of the Russian Federation an independent state program of support for small and medium-sized businesses in accordance with the national project "Small and medium-sized businesses and support for individual entrepreneurial initiative", its federal projects, as well as regional projects, which should take into account the specifics the economic structure of large cities of federal significance.
RESEARCH OF THE FACTORS DETERMINING THE PATTERNS OF ENTREPRENEURSHIP DEVELOPMENT
Authors:   Postgraduate Student of the Department of Enterprise Economics, Institute of Economics and Management, V. I. Vernadsky Crimean Federal University, Simferopol, Russia, BONDARENKO E. V.
Published: December 2020

The paper investigates the patterns of entrepreneurship development by analyzing such indicators as: gross domestic product and turnover of small and medium-sized businesses. The following factors were selected and analyzed as the main factors that determine the tendencies of changes in entrepreneurial activity: investments in fixed assets at actual prices, as well as the purchase of goods and payment for services – consumption. The functions of indicators of consumption, investment in fixed assets, GDP and SME turnover have been formulated. A neural network modeling of the above functions and patterns of entrepreneurship development has been performed. The quality of the constructed models and the influence of factors determining the patterns of changes in entrepreneurial activity are assessed.
ORGANIZATION OF INTERNAL CONTROL IN A REMOTE WORK ENVIRONMENT
Authors:   Postgraduate Student of Department of Accounting, Analysis and Audit, Financial University under the Government of Russia, Moscow, Russia, THI HA MY NGUYEN
Published: December 2020

With the rapid development and widespread use of technology, business processes are being transformed. One of the consequences of the implementation of technologies into the business is the partial transition to remote work, which made it necessary to reflect the corresponding changes in the internal control system (IC). The article is devoted to the analysis of the main shortcomings identified during the transition to the remote mode, in response to which measures are proposed to adapt the IC to the conditions of remote work. The following areas for improvement of the internal control system are identified: communication and comtrol during remote work, fraud and leakage of confidential information, failure of information systems. In response to the identified areas successful practical examples are analyzed and potential measures are proposed in the context of the elements identified in the COSO conceptual framework and methodological documents of the Ministry of Finance of the Russian Federation: control environment, risk assessment, internal control procedures, information and communication, internal control assessment.
STRUCTURAL ANALYSIS OF REVENUES AND EXPENDITURES OF THE STATE SOCIAL PROTECTION FUND OF THE REPUBLIC OF AZERBAIJAN
Authors:   Doctoral Student, Azerbaijan State University of Economics (UNEC), Baku, Azerbaijan, GUSEYNOV N. G.
Published: December 2020

The article analyzes the dynamics and structure of revenues and expenditures of the State social protection Fund of the Republic of Azerbaijan, identifies trends that determine the level of balance of its budget, and substantiates the directions for solving certain problems.
Wissen mal ganz konventionell unkonventionell
Authors: Bürgin Reto
Published: December 2020

Zu Fuß die Welt zu erforschen, das ist nichts Neues. Und dennoch scheint diese simple Möglichkeit, unsere Umwelt mit einem Spaziergang zu erforschen, bis heute kaum Beachtung zu finden. In der Geschichte gab es zahlreiche bekannte Spazierende, die die Fortbewegung zu Fuß für die Wissensgenerierung nutzten. Der Schweizer Soziologe Lucius Burckhardt machte das Spazieren sogar zur eigenen Wissenschaft. In seinen organisierten Spaziergängen, die nicht zuletzt einen performativen Charakter hatten, versuchte er den Blick seiner Mitspazierenden zu schärfen sowie Konventionen der Wahrnehmung aufzubrechen und kritisch zu hinterfragen. Dieser Magazinbeitrag nimmt eine fast vergessene Methode der Wissensgenerierung auf und erhellt deren Möglichkeiten, um Stadt wissen zu lernen.
Die Disziplinierung alltäglicher Wassernutzung
Authors: Weißermel Sören
Published: December 2020

In Demanding Water. A Sociospatial Approach to Domestic Water Use in Mexico City sucht Anke Schwarz nach dem Verhältnis von städtischem Raum und Alltagspraktiken der Wassernutzung in Mexico City. Sie widmet sich dabei der häuslichen Perspektive mit ihren subjektiven Erfahrungen, Wahrnehmungen und den damit verwobenen sozialräumlichen Praktiken der Wassernutzung und bietet somit eine wichtige erweiternde Perspektive zu bestehenden, überwiegend makroperspektivischen Studien zur Gouvernmentalität von Wasser im Globalen Süden. Überzeugend gelingt es Anke Schwarz, die Handlungs- und Wahrnehmungsebenen miteinander zu verknüpfen und die Alltagspraktiken, eingebettet in den Kontext eines hochpolitischen urbanen Raums, zu verorten und zu interpretieren. Am Beispiel des Wassermanagements in Mexico City zeigt dieses Buch, wie auf der Mikroebene des Haushalts und im alltäglichen Kontext individualisierende und disziplinierende Mechanismen neoliberaler Gouvernementalität das politische Mobilisierungspotential von Gesellschaften entscheidend einschränken.
Regional Development Theories: A Vicious Circle?
Authors: Blažek Jiří
Published: December 2020

The recent upsurge of interest in regional development issues in the Czech Republic is hindered by a lack of understanding of the recent progress in regional development theories. This article provides a comparative analysis of the main theories. Several basic parameters are identified in each theory by means of which the regional development theories are classified into several groups and briefly discussed.
The Morphostructural Analysis of the Valašskobystřická vrchovina Highland and its Northern Foreland
Authors: Ondřej Tomáš
Published: December 2020

The article deals with the application of the morphostructural analysis of the territory of the Valašskobystřická vrchovina Highland. It explains the influence of active and passive morphostructures on the appearance and development of the present landforms.
Surface and Undersurface Phenomena in the Čecher Hill in the Hostýnské vrchy Hills
Authors: Křížek Marek
Published: December 2020

The author describes surface and undersurface landforms in the Čecher Hill (the Outer Western (Flysch) Carpathians) and outlines their origin and development. The main part of the article focuses on periglacial and pseudokarst (above all a pseudokarst cave in the Čecher Hill) landforms in this area. It also describes periglacial processes in the Pleistocene and the processes of humid character in the Holocene, which formed these landforms. The author takes notice of the relationship between landforms and geological conditions in the area.
THE CONCEPT AND THE ESSEMCE OF THE INSTITUTE OF CRIMINAL PROCEEDING PARTICIPANTS` SECURITY
Authors: Zhurba O. L. , Lysenko Y. V.
Published: December 2020

The legislator has determined that the purpose of criminal proceedings is to protect the rights and legitimate interests of persons and organizations who have suffered from crimes. Nevertheless, persons acting as victims and witnesses are not only able to exercise their rights properly, but they are also affected by criminals. The result of this is the case of refusal and evasion of victims and witnesses from participating in criminal proceedings. To prevent this state protection measures are applied to witnesses, victims and other participants in criminal proceedings.
The protection, the definition of security, the identification of the reality of threats are debatable in the scientific literature. Individual scientists study the concepts of reasons and grounds for security measures. All these issues are closely related to ensuring the rights of participants in criminal proceedings and should be investigated comprehensively with a separate consideration of the interaction of the investigator with the investigative authority and the court while ensuring these measures. The existing problems affect the practice of applying security measures, which reduces the quality of criminal investigations. The article deals with the definition of the concept of the safety of participants in criminal proceedings. The analysis of security measures, their types is made.
EGAL RELATIONS RELATED TO THE DEATH OF A WITNESS IN CRIMINAL PROCEEDINGS
Authors: Patrusheva A. A.
Published: December 2020

The legal fact of the death of a witness in a criminal trial causes various legal consequences to occur. In cases where the witness, after being called to give evidence, was not questioned in connection with the death, these consequences are expressed in changing the methods and means of proof in the criminal case. In situations where the death of a witness occurred after interrogation, criminal procedural consequences may occur in the form of the reading of the deceased’s testimony, the evidentiary value of which is not lost if certain procedural conditions are met. Then the death of a witness acquires the property of an exclusive basis for limiting the oral proceedings and the adversarial nature of the parties in criminal proceedings, allowing the court to unconditionally resort to reading the testimony of the deceased.
LANDS OF SPECIALLY PROTECTED TERRITORIES OF THE REPUBLIC OF CRIMEA: DYNAMICS OF LEGAL REGULATION
Authors: Ablyakimova E. E.
Published: December 2020

In this article the latest stage of development of the regional legislation of the Republic of Crimea in the sphere of regulation of the legal regime of lands of specially protected territories is analyzed, it is described the steps for its further improvement. The emphasis is placed on the importance of specially protected natural areas for solving a number of social and economic problems of the region. It is pointed out that the legal regime of nature management in specially protected territories depends on the degree of “severity” of their protection. There are negative factors that occur in violation of the regime of use of specially protected natural territories in the Crimea. The author draws attention to the regulation in the documents of long-term strategic planning of the issue of involvement of specially protected natural territories in the development of ecological tourism and notes the perspective of this type of tourism for the Crimean Peninsula.
PROBLEMS AND FEATURES OF IMPROVING THE BASICS OF ADMINISTRATIVE AND LEGAL SUPPORT FOR THE DEVELOPMENT OF THE AIRPORT INFRASTRUCTURE, AIR NAVIGATION SYSTEM AND AIRCRAFT FLEET OF THE RUSSIAN FEDERATION
Authors: Golubkina K.
Published: December 2020

The article is devoted to the theoretical analysis of problems that arise when improving the basics of administrative and legal support for the development of airport infrastructure, air navigation system and aircraft fleet of the Russian Federation. These problems hinder the implementation of the comprehensive plan for the modernization of transport infrastructure and the achievement of target indicators in the implementation of the Transport strategy of the Russian Federation. Specific solutions are proposed to eliminate the backlog in the legal regulation of the air navigation system and aircraft fleet of the Russian Federation.
The LIHTC Program, Racially/Ethnically Concentrated Areas of Poverty, and High-Opportunity Neighborhoods
Authors: McClure Kirk , Williamson Anne R. , Han Hye-Sung , Weiss Brandon
Published: December 2020

The Low-Income Housing Tax Credit (“LIHTC”) program remains the na- tion’s largest affordable housing production program. LIHTC units are under-represented in the neighborhoods that both promote movement to high- opportunity neighborhoods and affirmatively further fair housing. State and local officials should play an active role in guiding site selection decisions and ensuring that LIHTC developments are located in a manner that affirmatively furthers fair housing. Planners can use newly available data discussed herein to identify high-opportunity tracts.
Can the Penalties for Treason Co-Exist With the Concept of Private Property?
Authors: Guzelian Christopher
Published: December 2020

Charles Yorke’s book, Some Considerations on the Law of Forfeiture, for High Treason, is 274 years old. Nevertheless, it has modern relevance. President Trump, prominent members of Congress (e.g., Senator Kamala Harris), and Justice Brett Kavanaugh during his confirmation hearing (in an exchange with Senator Lindsey Graham4) have recently discussed law related to treason.
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA CV. NONYDA MAKASSAR
Authors: Marlinah Andi , Nurmasitah Nurmasitah
Published: December 2020

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas pada CV. Nonyda Makassar.  Penelitian ini ini menggunakan data sekunder berupa Laporan keuangan bulanan Perusahaan dari tahun 2016 – 2018 atau 36 bulan. Hasil penelitian ini membuktikan bahwa secara parsial perputaran modal kerja berpengaruh positif dan siginifikan terhadap profitabilitas, sedangkan perputaran piutang tidak berpengaruh secara signifikan terhadap profitabilitas.  Penelitian ini juga membuktikan bahwa secara simultan perputaran modal kerja dan perputaran piutang berpengaruh terhadap profitabilitas. Penelitian ini menghasilkan nilai koefisien determinasi sebesar 71,3%  yang menunjukkan bahwa profitabilitas dipengaruhi oleh variabel Perputaran Modal Kerja dan Perputaran Piutang. Sedangkan sisanya sebesar 28,7%, menunjukkan variabel profitabilitas dipengaruhi oleh variabel-variabel yang tidak diteliti dalam penelitian ini.
Los recursos y capacidades en la adopción de una estrategia de mercadotecnia verde: evidencia en hoteles de turismo de sol y playa de Oaxaca, México
Authors: Hernández-García Eliomar , De Yta-Castillo Diana , Sánchez-Medina Patricia S.
Published: December 2020

A partir de la Teoría basada en los Recursos (TBR), en este artículo se estudia cómo los recursos y las capacidades contribuyen en la adopción de una estrategia de mercadotecnia verde (EMV) en 73 hoteles de tres, cuatro y cinco estrellas de Bahías de Huatulco y Puerto Escondido, Oaxaca, México. Los hallazgos demuestran que los recursos (físicos, financieros y humanos) y las capacidades (visión compartida y gestión de los grupos de interés) permiten adoptar una estrategia de mercadotecnia verde y competir a través de la comercialización de productos y servicios más amigables con el medio ambiente. Para la obtención de los datos se estratificó la muestra en tipo de alojamiento turístico y número de estrellas y se utilizó un cuestionario estructurado. Los resultados obtenidos son de utilidad al sector hotelero, las instituciones públicas y privadas encargadas del turismo como Asociaciones de Hoteles y Moteles y Secretarias de Turismo, ya que proporciona información relevante sobre los recursos y capacidades que la empresa puede utilizar para el despliegue de la estrategia de mercadotecnia verde. A la fecha, se han realizado pocos estudios empíricos que analicen el tema en cuestión, por lo cual este trabajo contribuye a la TBR debido a que las investigaciones sobre la estrategia de mercadotecnia verde se enfocan más en los efectos que tiene ésta y no en los factores que conducen a su desarrollo, lo que ha dejado un hueco en la literatura sobre los recursos y las capacidades de la empresa que contribuyen a una EMV.
Visual Maps for Process Research: Displaying the Invisible
Authors: Parmentier-Cajaiba Aura , Cajaiba-Santana Giovany
Published: December 2020

In this article, we present visual maps as a way of visually representing qualitative data to improve rigor and analysis in process research. Visual representation of data is an essential element of scientific discourse, and historically scholars have put a great deal of effort into finding creative and efficient ways of visually representing quantitative data. Nevertheless, despite endeavors to integrate visual methods into organizational and management research, qualitative research still lacks a conceptual grounding of the ontological status of visual representation as well as effective tools to visually display data. We contribute to filling these gaps and start a discussion on qualitative data visualization by proposing Latour’s concept of inscription as a conceptual framework and the use of visual maps as a methodological tool for qualitative process research. We provide an analytical example of how visual mapping could become a methodological tool that enables recognizing patterns, condensing data, and comparing and examining relationships over time that are not necessarily visible independently of their representations. This also enables researchers to make sense of data, improve analysis, and theorize, thus fostering reflexive thinking and facilitating communication.
Biochemical response of two fish species of Gobiidae (Gobiiformes) to Cryptocotyle (Opisthorchiida, Heterophyidae) metacercariae infection from the mouth of the river Chernaya (Black Sea)
Authors: Skuratovskaya Ekaterina N. , Yurakhno Violetta M. , Chesnokova Irina I.
Published: December 2020

Metacercariae of Cryptocotyle are among the most numerously recorded trematode parasites in the estuarine biocenoses of the Azov-Black Sea basin. These parasites can massively affect body surface, gills and fins of host fishes including gobiids. However, information on the influence of Cryptocotyle metacercariae on the physiological and biochemical status of gobies is extremely limited. Biochemical response of two fish species of Gobiidae - grass goby Zosterisessor ophiocephalus (Pallas, 1814) and mushroom goby Ponticola eurycephalus (Kessler, 1874) to Cryptocotyle spp. metacercariae infection at the mouth of River Chernaya (Black Sea) was investigated. Activities of superoxide dismutase, catalase, peroxidase, glutathione reductase, glutathione-S-transferase, alanine transaminase, aspartate transaminase, level of thiobarbituric acid-reactive substances were measured as parameters of biochemical response. The findings of this study demonstrate interspecific differences in fish response to parasite infections. High infection leads to an intensification of lipid peroxidation and a weakening of antioxidant protection in the muscles of mushroom goby but activation of the antioxidant enzyme system in the muscles of grass goby. The results show a greater resistance of grass goby to the infection when compared with mushroom goby.