bluuebunny/crossref_metadata_2025 huggingface dataset:
ROBOTIC MINI-GREENHOUSES AND INSTALLATIONS FOR GROWING AGRICULTURAL CROPS AT HOME
Authors:   Russian State Agrarian University - Moscow Agricultural Academy named after K.A. Timiryazev, Zhuravleva L.A. , Aldiab A. ,   Russian State Agrarian University - Moscow Agricultural Academy named after K.A. Timiryazev
Published: January 2022

The traditional system of agricultural production meets the needs less and less, forcing us to look for new ways and solutions. The Urban Farming movement is gaining more and more popularity around the world in its various manifestations and scales. From the device of farms for growing agricultural crops in urban conditions to small plants for growing flowers and herbs at home or in the office. In both cases, an important advantage is the automation and robotization of the process of growing plants, reducing the complexity of maintenance and minimal human participation. The article discusses the innovative directions of the development of city farming. The development of an installation for growing agricultural crops at home with a control system that provides automatic maintenance of optimal microclimate parameters on the Arduino platform is presented. The control system provides measurement of illumination, temperature and humidity of the air, as well as measures soil moisture and water level in the tank using sensors. A mathematical model is given for optimizing the parameters of the microclimate based on the physical processes of body and mass transfer. Expressions are given for determining the temperature, humidity and carbon dioxide content in the installation. The conducted studies have shown the efficiency and effectiveness of the experimental installation. The use of robotic mini-greenhouses and installations for growing agricultural crops at home allows you to get fresh vegetables, berries and herbs all year round in an apartment or office, automating and reducing the complexity of the growing process.
THE INFLUENCE OF THE LEVEL OF FEEDING OF THE TUSHINSKY BREED SUYAGNY QUEENS ON THE MORPHOLOGICAL PARAMETERS OF THE SKIN OF THE OFFSPRING AT BIRTH
Authors:   Gorsky State Agrarian University, Gogaev O. K. , Demurova A. R. ,   Gorsky State Agrarian University, Nakonechny Yu. V. ,   Gorsky State Agrarian University
Published: January 2022

Feeding during the suyagny period is crucial in obtaining strong and healthy offspring. In 2018-2020, in the peasant farm "Dzhigkaev Valery Sergeevich" of the Ardon district of the Republic of North Ossetia-Alania, the influence of the feeding level of suyag queens on the morphological indicators of offspring was studied. For the experiment, after the end of the breeding company, 120 queens of the Tushinsky breed were selected, going to the third lambing, which were divided into 4 groups of 30 heads each. The sheep of the control group received a household ration compiled in accordance with the norms of the VIZ. The diet of sheep of the second, third and fourth groups was increased in total nutrition by 10, 15 and 20%, respectively, compared with the diet of the control group. During lambing, five heads of sheep and young sheep were selected, in which morphological parameters of the skin were studied, according to preparations made from lambs ' skin samples taken from 5 heads from each group. It was found that as a result of the increased level of feeding of queens during the dry period, there was an increase in the thickness of the skin and its layers, the depth of the hair follicles, the diameter of the bundles of collagen fibers. The different level of feeding of the queens during the suyag period did not affect the number of hair follicles laid in the skin of newborn lambs. At the same time, the number of formed wool fibers of newborn lambs depends on the level of feeding of their mothers during the fruiting period. The greatest number of rudimentary follicles in the hair or on the unit area of skin (43,1 – 44,2%) had lambs received from Queens, who was in the business environment of feeding level, the lowest – in lambs whose mothers received by 15 and 20% more nutrients in the diet that is high feeding level (28,9 – 34,2%).
THE ROLE OF BREAKTHROUGH IMPORT SUBSTITUTIONSOF DOMESTIC TECHNOLOGIES FOR THE AGRICULTURAL SECTOR OF THE COUNTRY
Authors:   Saratov State Vavilov Agrar-ian University, Vorotnikov I.L. , Muravyeva M.V. ,   Saratov State Vavilov Agrarian Uni-versity
Published: January 2022

The article presents the materials of theoretical and empirical research in the field of the impact of breakthrough technologies on the agro-industrial complex. This briefly described the main features of breakthrough technologies in the agricultural sector (as innovative technologies, availability of scientific and technological, high level and needs in the appearance, integrity and global impact of capture effect, the principle verhneuralskogo introduction to applied field; long life cycle; the presence of a multiplication effect, fractal multiplication of a positive effect), their relationship with technological structures and agriculture is presented, the main global problems are described as elimination goals for breakthrough technologies. At the global level as a global problem is to achieve the zero hunger (goal «to eradicate hunger, achieve food security and improved nutrition and promote sustainable agriculture») with a view of the current state in the world (Global hunger index in the world for the year 2020, Hunger, pandemic COVID-19 in 2020) and economic problems of the Russian agricultural business. For elimination, the ways of increasing productivity and developing agriculture in non-productive zones are identified. The relationship with breakthrough technologies of the Federal Scientific and Technical Program for the Development of Genetic Technologies for 2019-2027, the departmental project «Digital Agriculture», the Federal Scientific and Technical Program for the Development of Agriculture for 2017-2025 is considered. To solve the problem and understand breakthrough technologies for creating a system of food security and import substitution in the agricultural sector of the economy, the authors develop a database of breakthrough technologies of the agricultural sector for future development and provide a description of the database being developed.
EVALUATION OF MEASURES TO IMPROVE THE CULTURE OF AGRICULTURE
Authors:   Don State Agrarian University, Kosenko T.G.
Published: January 2022

Modern agricultural production requires a differentiated approach to the choice of a particular crop cultivation technology in accordance with the level of economic development of the economy, the availability of equipment, fixed and working capital, soil-climatic and landscape specifics. The growth rate of agricultural production is the result of the impact on them on the one hand, the volume and quality of the resources used, and on the other – the efficiency of their use. The production and economic efficiency of the use of resource potential depends on the quality and structure of resources, their rationality, application; on the organization of production management. During the study period, LLC "Zarya Dona" of the Oktyabrsky district of the Rostov region has seen a significant increase in the level of profitability. The increase in land allocation amounted to 85.69 thousand rubles, while ensuring that the average annual employee receives 11.3 thousand rubles more profit. Production efficiency reserves are manifested in the release of production resources and the reduction of their consumption rates. This means an increase in production, a reduction in cost and an increase in profit. Determining the payback (resource return) of the resources used is one of the main stages of a comprehensive assessment of the economic efficiency of agricultural production and the main condition for the rational use of resources and ensuring the profitability of agricultural production. The most effective use of plant protection products on row crops. Sunflower is 57-150% more recoupable than corn and is 142-230% more efficient than other crops. The determination of the appropriate intensity should occur continuously, when all external factors and activities that affect income and productivity are evaluated. There was a decrease in the cost of mineral fertilizers in the amount of 36.71 thousand rubles for the enterprise. It is important for the company to reduce labor costs, which contributes to improving the financial results from sales while improving the quality of agricultural products.
TRENDS AND PROSPECTS FOR THE DEVELOPMENT OF DOMESTIC PRODUCTION OF CATTLE MEAT
Authors:   Federal Research Center for Agricultural Economics and Social Development of Rural Territories - All-Russian Research Institute of Agricultural Economics, Litvina N.V.
Published: January 2022

The article presents an analysis of the current state of domestic production of cattle meat. The formation of a stable trend of reducing the number of cattle in the country, which in 2009-2019 decreased by 11.8%, is noted. The subjects of Russia that have provided the greatest growth in the number of cattle in recent years are identified, among which the leaders are the regions of the Central Federal District, where meat cattle breeding has been actively developed. Based on the results of 2019 The number of beef cattle in Russia amounted to 3.85 million heads, an increase of 3.8 times compared to 2009. The main commercial livestock of cows of specialized meat breeds is concentrated in the Southern, Central and Volga Federal Districts – 72.7% of its total number in 2019. There was a decrease in the number of newly introduced, reconstructed and modernized facilities for beef cattle breeding. The article substantiates the need to increase the investment attractiveness of beef cattle breeding for economic entities and to form a branch investment fund in order to attract private long-term capital to finance investment projects in the production of meat cattle products. The importance of implementing comprehensive measures to stimulate the development of specialized beef cattle breeding in areas with the most favorable natural and economic conditions for the cultivation of beef cattle breeds is emphasized. The key conditions necessary for the effective development of the production of meat cattle breeding products are identified, in particular, the intensification of selection and breeding work and the increase in the breeding stock of meat breeds, the improvement of feed production and the development of grassland farming, the improvement of the price mechanism and the increase in the economic availability of beef for the population.
FORMATION OF MECHANISMS FOR SUSTAINABLE LAND USE IN THE NORTHERN REGION
Authors:   Scientific Center of the Ural Branch of the Russian Academy of Sciences, Maltseva I.S.
Published: January 2022

The study of the problems of sustainable land use is very relevant. Both agricultural development and food security and security depend on the rational use and sustainable management of land resources as the main means of agricultural production. The article examines the measures of sustainable land management, which are not specific methods, but are a set of possible technologies and approaches to land management that can be implemented on a local and regional scale. In addition, these measures involve all stakeholders in the use of land, take into account their needs and are supported by a broader cultural, economic, environmental, legal, political, technical and social framework. Foreign researchers study in depth the problems of sustainable land use and sustainable land management, as well as analyze the practices of their application in different countries. In the Russian Federation, less attention is paid to this issue, experts in the field of agriculture and land use discuss issues of sustainable land use, develop and generalize approaches to its formation, but the mechanisms for implementing and tools for land use policy are not properly generalized and structured. Based on the study of the composition and classification of management measures, an assessment of the availability and sufficiency of sustainable land management measures in the northern region was carried out. Tools for creating a system of sustainable land use in the Komi Republic were proposed. The theoretical significance of the results and the novelty lies in the refinement of the tools for sustainable land use. The practical significance lies in the proposal of mechanisms for sustainable land management that can be used in the development of a regional program.
DIGITAL TECHNOLOGIES AND THE PROCESS FRAMEWORK IN THE STUDY OF THE COMPANY'S MARKETING ENVIRONMENT
Authors:   National Research Mordovian State University named after N. P. Ogarev, Leonenko E.A. , Kunev S.V. ,   National Research Mordovian State University named after N. P. Ogarev
Published: January 2022

Currently, there are processes of increasing the use of various digital tools in various areas of business. At the same time, the coronavirus pandemic was the catalyst for these processes. However, the changes that have occurred in the pace of implementation of digital tools will not only not receive a reverse vector, but may also be strengthened already in the context of the announced reduction in quarantine measures. While the tools of marketing research at the present time, a long time are full-fledged software products (ALS Base, Analytic Marketing, Marketing Expert, Power analysis, BEST Marketing etc.) working in the marketing or planning departments of the organizations, as well as digital online services (Google Analytics and Yandex. Metrica, IBM Watson Analytics), smartphone apps, etc. At the same time, all digital tools involve the use of a digital footprint, which, given the still insufficient presence of Russian companies on the Internet, leads to restrictions on their use for analytical purposes. At the same time, another trend is the introduction of a digital framework, also called Scrum technology, which is a set of principles and tools that are most often used in IT development. With their help, the developer can make a workable product in limited iterations, called sprints. Product capabilities are defined when planning a sprint. The short-term nature of iterations ensures the predictability of development and at the same time the flexibility of the process. The effectiveness of these tools has already been confirmed by the practice of working in the conditions of a pandemic and falling markets, which, according to experts, is the main factor in the growth of their demand among business representatives.
INFORMATION TECHNOLOGY PLATFORMS OF MACHINE-BUILDING ENTERPRISES
Authors:   Reshetnev Siberian State University of Science and Technology, Fokina D.A.
Published: January 2022

In the present study, modern information technology platforms (ITP platforms) are considered as a tool for digital transformation of machine – building enterprises, aimed at improving the efficiency of production, technological and business processes. information technology platforms are the basis for implementing digital transformation business models. The current trend in the development of machine-building enterprises around the world is presented as a transition to a new technological stage of development, called digitalization, or "Industry 4.0". Digital transformation involves the transition to new ways of conducting production, technological and business processes of machine-building enterprises, provides enterprises with opportunities for sharing resources, including information, and also allows them to organize their decentralized management. New application solutions in the digital format of platform technologies are replacing the tools and technologies that were at the heart of the previous stages of the transformation of production and industry. Today, ITP platforms represent the technological basis of the 4th Industrial Revolution, characterized as the transition from the production and sale of mass goods and related services to the creation of digital products and service systems and the organization of management throughout the product lifecycle. ITP platforms, representing a tool for digital transformation of machine-building enterprises, increase the efficiency of production, technological and business processes, promote the establishment of high-speed and reliable communication, support the joint creation of products and services by organizations from different countries and time zones. ITP platforms can be internal (closed), which are part of the production and technological process of the enterprise or part of the supply chain, ensuring coordination between consumers and suppliers, or external (open) - industry or cross-industry, where the platform provider or its author combines the external capabilities of participating companies.
DEVELOPMENT OF A CONCEPTUAL FRAMEWORK FOR MODELING AND RESEARCH OF DYNAMIC FLOWS IN THE ECONOMY
Authors:   Chechen State University, Murtazova H. M-S.
Published: January 2022

The effectiveness of the development of the national economy is largely determined by the economic potential of business entities, their competitiveness and the stability of the organization of flow processes under the influence of environmental factors on the basis of mathematical methods, modern production management concepts based on new information technologies. Modern production is a complex dynamic system of flow processes, characterized by a large number of variable parameters and variables. Operating under market conditions, production systems are influenced by various types of external and internal disturbing factors that reduce their efficiency. Environmental factors, having a different degree of structuring, have a diverse impact on business processes in the production system at different levels of management decision-making. Systematization of factors and development of methods that ensure the economic preservation and maintenance of the relative constancy of the internal environment of the production system on a single conceptual basis, which are relevant in modern conditions of Russia. In accordance with the principles of the study of dynamic technologies related to the conditions of the method of management, the only systems that are based on the current conditions are mathematical methods and new information technologies that implement the current world conditions. concepts of the use of the m device. In this regard, it is necessary to provide appropriate support for the current concepts of the management of the m and cor-rective economic information systems. The management of the material resources of the system is a simple dynamic system, which is a structural element of the system of the higher level, which is an industrial enterprise as a whole. From the point of view of the co-operative information system, which has a modular principle of fo-rming, a system of management of material resources, and a resource, the CMA system is trivial for the co-operation of functional modules, and the metricality of the structure corresponds to the method of management of the material resources. the system, proposed in the ra bo te, taking into account the influence of the hierarchical system in the existing fa who ro V.
SMALL BUSINESS IN RUSSIA: PROBLEMS AND MEASURES OF STATE SUPPORT
Authors:   Novosibirsk State Technical University, Khodzhich E.V. , Baranova I.V. ,   Novosibirsk State Technical University
Published: January 2022

The article examines the role of small business and the problems faced by entrepreneurs in Russia, including the conditions of economic instability caused by the coronavirus pandemic. State support for small businesses is necessary and is carried out through the formation of infrastructure, financial support within the program budget: the implementation of the National Project "Small and Medium-sized Businesses and support for individual Entrepreneurial Initiative" is financed for the period of implementation from 2019 to 2024, state and municipal programs, etc. In the context of the pandemic, small businesses are the most vulnerable economic entities, which explains the need for additional support from the state in the form of subsidies, reduced insurance premiums, preferential lending, and tax holidays. It is noted that only for subsidies for small and medium-sized businesses from the affected industries, by Order No. 1229-r of 08.05.2020, the Russian Government allocated more than 80 billion rubles from the reserve fund. The article presents a comparative analysis of state support measures for small businesses at the federal level before and during the 2020 pandemic. The infrastructure of small business support at the municipal level is considered on the example of the city of Novosibirsk. In conclusion, the lack of state assistance to small businesses in the implementation of support measures is noted.
FOOD BANKING AS A SOCIAL ENTERPRISE: FOOD SHARING IN THE ECONOMY OF TRUST
Authors:   Business and Corporate Law Sectors of the Institute of State and Law of the Russian Academy of Sciences, Shapsugova M.D.
Published: January 2022

One of the global economic challenges of our time on the path to sustainable development is the fight against food losses and spoilage along the entire path of product movement from production to the final consumer. The negative effect of this economic phenomenon is the enormous environmental damage caused by waste and its disposal to nature. Solving the problem of food spoilage and loss will help to reduce poverty, develop the ideas of rational consumption, reduce environmental risks and eliminate hunger. Foodsharing as a system of redistribution of surplus food can be considered as an effective tool to reduce food losses and spoilage. It is also one of the manifestations of the increasingly popular economy of shared consumption. The article is devoted to the study of various aspects of food-sharing: socio-economic, legal, and environmental. The definition of foodsharing is given and its classification is carried out. The experience of the practice of food-sharing in foreign countries has shown its effectiveness in solving the problems of providing affordable food to socially vulnerable segments of the population, as well as in combating food losses and spoilage. At the same time, in Russia, food-sharing is just beginning to develop and is experiencing difficulties in growth. The reason for this is the lack of the necessary infrastructure, and the presence of regulatory barriers. The quality and safety of the food distributed should be an undoubted priority of the legal regulation of food sharing, but the restrictions imposed by the state are often excessive in the conditions of food insecurity of certain socially vulnerable segments of the population. We are talking about products with an expiring, but not expired, expiration date, as well as sanctioned goods.
PROJECT APPROACH AS A TOOL FOR MANAGING THE SOCIO-ECONOMIC DEVELOPMENT OF THE REGION
Authors:   Ufa Federal Research Center of the Russian Academy of Sciences, Mak N.I.
Published: January 2022

In order to implement the priority directions of accelerating economic growth, improving the quality of life and well-being of the country's citizens, through structural changes in the economy and social sphere, the objective need to introduce effective modern management tools comes to the fore. Management is considered as a factor, a property and a prerequisite for the socio-economic development of the territory, which determines the definition of the organization of an effective management process as the main task of the authorities. The article presents the main indicators of socio-economic development of the region: gross domestic product (GDP), life expectancy, employment level and education level. The implementation and development of the project approach in the public sector was identified as a tool for improving management efficiency in 2016. The article considers the main organizational tasks in the framework of the implementation and development of the project approach in the state. The analysis of these tasks identified possible directions for further development of the project approach, which consist in material incentives for project participants and automated aggregation of the necessary information in the framework of project implementation from various state information systems into a single project management system. The positive effect in the socio-economic development of the territory is illustrated by the achievement of a large number of socio-economic goals and results. This was made possible due to the peculiarities of the project approach, which consists in the presence of personal responsibility for the implementation of projects, detailed development of action plans, control deadlines, constant monitoring of project parameters, identification and organization of work with project risks, flexibility of project management, including through the introduction of an information system and, as a result, reducing the time for approving documents within the project.
ECONOMIC SECURITY AS THE MAIN FACTOR OF REGIONAL STABILITY: ECONOMIC AND LEGAL ASPECT
Authors:   Chechen State University, Salamova A.S. , Ulyanishchev P.V. ,   Peoples ' Friendship University of Russia
Published: January 2022

The article considers the concept of economic security on the example of the region of the Chechen Republic, analyzes the main content of the concept of socio-economic security, considers all levels of this concept, which allows us to consider the totality of all processes, the analysis of the stages of the development of socio-economic security allows us to determine effective measures to identify deviations. The article presents an algorithm for the functioning of the system for ensuring the security of the Chechen Republic, which will allow achieving high indicators in the field of economic, environmental, social and cultural development of the region with minimal time and material costs. Ensuring economic security is a continuous process that prevents potential damage to the socio-economic sphere of the country. To ensure security, you must implement the chosen strategy. The goals of the state policy, as well as the set directions, are implemented and supported at the regional level. The main content of economic security is that this concept reflects the main function of the state - the protection of vital interests of both the individual and society as a whole, and the state itself in the socio-economic sphere from internal and external potential threats. The main objects of national security are established by the law: the individual - his rights and freedoms; society-material and spiritual values; the state - its constitutional system, sovereignty and territorial integrity. The main subject of ensuring economic security is the State, which performs functions in this area through the legislative, executive and judicial authorities. Socio-economic security at all its levels (at the regional level in particular) should be analyzed as a system of relations between society and the state. The main approach to studying the problems of socio-economic security should be a cumulative (or systematic) approach. The peculiarity of the system approach is manifested in the metaphysical unity of all processes of ensuring socio-economic security at the international, national, and regional levels. Methodology of the work. The article presents an algorithm for the functioning of the system for ensuring the security of the Chechen Republic, which will allow achieving high indicators in the field of economic, environmental, social and cultural development of the region with minimal time and material costs.
ORGANIZATIONAL CONFLICT MANAGEMENT METHODOLOGY
Authors:   Saratov State Technical University named after Yuri Gagarin, Zhulina E.G. , Kuznetsova I.V. ,   Volga Cooperative Institute (branch) of the Russian University of Cooperation, Voronina N.A. ,   Saratov State Technical University named after Yuri Gagarin
Published: January 2022

Managing organizational conflicts in the current challenging environment caused by the pandemic is extremely important. Forced unpopular methods of personnel management, such as salary reduction, transfer to a reduced working day, remote work format, staff reduction, lead to resistance on the part of employees and exacerbate conflict situations. In the first half of 2020, they recorded 94 conflicts in the country – this is ten more conflicts than in the first half of 2019. Conflict management in an enterprise is a purposeful impact on them in the interests of the development of the social system to which the conflict relates, in order to minimize the negative consequences of conflicts and maximize the positive aspects of conflict situations. The existence of different conceptual approaches to conflict management suggests that none of the concepts relatively makes it possible to minimize the number of conflicts. Solving problems with the aggravation and increase in the number of conflict situations is possible by flexibly responding to changes and applying the entire arsenal of methods for managing organizational conflicts. Recently, the sectoral distribution of the number of conflicts has been changing due to the external causes associated with the pandemic, which are decisive. Such dynamics also require adjustments to the methods of conflict management and prevention. Emerging conflict situations have an impact on the effectiveness of activities, the socio-psychological climate in the team, so management needs to look for new ways and methods of conflict management. The practical significance of the obtained research results is to expand the composition of strategic methods of managing organizational conflicts, which allow creating a favorable conflict-free environment in the organization and reducing the likelihood of social and labor conflicts.
APPLYING AGILE METHODS AND LEAN PORTFOLIO MANAGEMENT (LPM) IN MOTIVATING THE TEAM WORK OF THE COMPANY
Authors:   National Research Mordovian State University named after N. P. Ogarev, Leonenko E.A. , Kunev S.V. ,   National Research Mordovian State University named after N. P. Ogarev
Published: January 2022

The world is changing rapidly, and customer expectations are changing just as quickly. The speed of change encourages companies to invest heavily in digital and agile transformations that scale and bring the benefits of agile teams to the enterprise level. However, few people achieve the desired results. To fully implement digital or agile transformation, commercial and technology teams must achieve and maintain consistency. Full company-wide consistency is a critical condition for competitiveness in today's economy. The difficulty of combining agile teams into an agile company is the resulting gap between the teams that do the work and the teams that distribute the funding. To bridge this gap, managers need the ability to: - increase visibility-visually present work in backlogs (for plans) and demos (for new solutions); - understand the workflow – analyze step-by-step results to assess progress towards achieving the final results; - optimize investment-change strategy or persistently follow a plan, reallocating funds to maximize the delivery of value. In an effort to achieve and maintain consistency, companies often find that traditional portfolio management methods are ineffective. Instead, many implement Lean Portfolio Management techniques to ensure consistency across the organization. The Lean Portfolio Management (LPM) methodology describes the principles of lean management that top management applies to align strategy with execution. Portfolio management teams study the company's strategies and allocate budget funds to implement this strategy. Like any portfolio, an LPM investment portfolio can be creatively defined as well as actively managed throughout the investment lifecycle. LPM focuses on aligning agile development with business strategy and creating value for customers through product and solution development. LPM in combination with agile development methods allows you to increase the flexibility of your business.
THE CONTENT OF HUMAN CAPITAL IN THE DIGITAL ECONOMY
Authors:   Samara State University of Economics, Makhmudova I.N. , Pavlova K.S. ,   Samara State University of Economics
Published: January 2022

The article considers various approaches of well-known foreign and Russian economists to the definition of the concept of human capital. Various approaches of the authors to the definition of the concept of human capital are highlighted and the main postulates of the research of economists of this concept are described. The main problem of the study of human capital is the specificity of the nature of human capital, which is due to the totality of the individual's physical and mental abilities that allow us to determine his ability to work. The author's definition of the concept of human capital of an employee of an organization in the realities of our time is given. As a perspective for the development of human capital, creative thinking and adaptability to changes in the natural way of things, namely, to the automation of production processes, are considered. The article describes the main elements of human capital: the capacity of a citizen, the qualifications of an employee, the personal and business qualities of an employee. Creative thinking is described as an element of human capital that can create new ideas, show creativity in work, and base its research on experiments and experiments. This allows you to effectively solve the tasks assigned to employees and modify production processes. The improvement of modern human capital involves the mandatory integration of an employee with automated production, the ability to manage digital processes and improve their mechanisms. Special attention needs to be paid to the implementation of personnel security procedures in the enterprise to minimize cybercrime attacks. For organizations, it is becoming necessary to train employees in the safe use of computer technologies. Such knowledge is aimed not only at improving the security of the organization, but also at developing the professional competencies of the specialist within the framework of his human capital.
BUDGETING AS A METHOD OF PRESERVING THE FINANCIAL STABILITY OF ENTERPRISES IN CONDITIONS OF SOCIO-ECONOMIC ISOLATION
Authors:   National Research Nizhny Novgorod State University named after N. I. Lobachevsky, Pronina S.V. , Borisova I.I. ,   National Research Nizhny Novgorod State University named after N. I. Lobachevsky
Published: January 2022

The article examines the current state of the macroeconomic financial indicators of Russian enterprises. According to official data, the net financial result of Russian non-financial companies in January-April 2020 amounted to 2.5 trillion rubles. compared to 5.5 trillion rubles a year earlier. At the same time, the share of unprofitable companies increased by 3.7 p.p. to 36.7%. The authors substantiate the role of budgeting in the conditions of low financial efficiency indicators associated with socio-economic isolation. In the conditions of an external uncontrolled threat and insufficient efficiency of financial management of Russian enterprises, it is necessary to search for proven methods of forming a financial management system. Such methods are largely presented in the framework of budgeting, which can be called one of the approaches (as a set of methods and techniques) of enterprise financial management. The authors aim to clarify the content of the concept of "budgeting" and highlight its main methods that can be used by enterprises in the context of a pandemic and isolation. The authors believe that in order to stabilize the financial condition of an enterprise in the conditions of post-isolation, it is necessary to find a reasonable balance regarding the level of budget detail and to understand that the budget is a tool and it should perform, among many functions, primarily coordination and controlling tasks in modern crisis conditions. To date, budgeting remains the most popular tool for business management, both in terms of integration and in terms of socio-economic isolation.
THEORETICAL AND METHODOLOGICAL SUBSTANTIATIONS OF THE INTRODUCTION OF A SINGLE TAX IN THE HISTORY OF THE DEVELOPMENT OF TAX SYSTEMS OF THE WORLD AS A RESERVE FOR OPTIMIZING AND SIMPLIFYING THE TAX SYSTEM OF THE RUSSIAN FEDERATION
Authors:   All-Russian Public Organization of Small and Medium-sized Businesses OPORA ROSSII, Fedosimov B.A.
Published: January 2022

The article presents the materials of a theoretical study of the features of the methodology and practice of the introduction of a single tax in the history of the development of the tax systems of the world (countries of Europe, the United States, Asia, Latin America). Within the framework of the problem studied in this article, not only the theoretical and methodological, but also the historical foundations of the issue under study are considered. As a result of the analysis of the current experience of such countries as Russia, the United States, Ukraine, India, Turkey, etc. It is determined that the single tax is used today not so much as a tool for supporting and developing small businesses, but rather for developing economically backward territories, resolving political contradictions, ethnic and other problems. In many tax systems of states, it is a necessary tool for improving the tax system itself. This allowed us to identify the problem of implementing a single tax in modern conditions and formulate the following conclusions on the topic of the study: 1) in international practice, the ideas of a single tax, while being implemented in fragments in practice, nevertheless have a certain impact on legislation and theory, mainly in the development and regulation of consumption taxes; 2) the advantages of introducing a single tax are the supposed methodological simplicity of calculating its collection in such conditions; 3) in the context of the functioning of the Russian tax system, built in an accelerated mode and characterized by excessive complexity, this approach is of particular importance. The practical significance of the results obtained is that the use of this methodological tool can have a significant impact on the economic behavior of economic entities, influencing their decision - making regarding the proportions of consumption and accumulation-one of the most important economic decisions that causes changes in the amount of investment, and, consequently, the rate of economic growth, the level of well-being, increasing employment, reducing unemployment.
CLASSIFICATION OF PERSONAL INCOME INTO DIRECT AND INDIRECT AS A METHOD OF INCREASING INVESTMENT IN THE RUSSIAN ECONOMY
Authors:   Moscow Financial and Industrial University Synergy, Bondareva N.A. , Konishchev Y.V. ,   Moscow Financial and Industrial University Synergy
Published: January 2022

Currently, much attention is paid to the taxation of individuals and their income on the territory of the Russian Federation and abroad. The study examines the scale of tax rates of personal income: flat and progressive, which in turn contribute to the formation of low-income and high-income taxpayers. The article presents the classification of income of individuals from sources in Russia: direct and indirect. Direct income is the income specified in clause 1 of Article 208 of the Tax Code of the Russian Federation. Indirect income is considered to be income from sources in Russia, but received through foreign companies. The use of flat and progressive taxation scales is periodically the subject of controversy when considering draft laws in the State Duma due to the presence of a category of citizens with high incomes, thus implementing the principle of fair taxation, reducing the stratification of society. Opponents of the proposed methods of calculating taxes on a progressive scale criticized them, suggesting that the number of citizens with high incomes is small. The article reveals the benefits of payers when paying personal income tax on the territory of Russia from Russian income received through foreign companies using a progressive scale, and not from all direct income from Russian sources on a flat scale, as at present. When dividing the income of individuals into direct and indirect, there is a benefit for persons who carry out operations on the territory of foreign states with funds whose sources are the Russian Federation. The current situation allows us to formulate the following recommendations: To introduce progressive tax rates that would reflect the principle of fair taxation. Consider the income received by Russian organizations in foreign countries from operations in foreign countries on the basis of income received on the territory of Russia as indirect income. Create an automatic system for accounting for indirect income of Russian taxpayers, which would simultaneously calculate personal income tax.
MODERN APPROACH TO INCREASING THE PROFITABILITY OF INVESTMENT PROJECTS
Authors:   Russian University of Economics named after G. V. Plekhanov, Sibgatullin T.A.
Published: January 2022

This research paper describes one of the possible approaches to project management in an uncertain business environment as part of the implementation of operational policy. The operational stage of the project is a key factor in the company's success in the market, as its effectiveness is directly reflected in the company's revenue, financial results, project payback and the ability to use free cash for planned purposes. The scientific research was based on the premise that companies operate in a highly competitive environment, when it is extremely difficult to change operational policies. Such restrictions include the response of competitors, which can be expressed in a price war and increased marketing costs, which forces the company to spend even more financial resources to maintain its presence in the market. In this case, the company can resort to improving financial efficiency by using available resources more efficiently, increasing the return on investment and hedging risks. We considered the optimization option when the company uses a non-standard method of project analysis with such a tool as FX SWAP. The main idea of this method is to obtain additional income from investing Free Cash Flow in a financial asset in a foreign currency, which brings an annual income. When using this method, the income consists of the interest income on the investment asset and the increase in the value of the investment asset in foreign currency as a result of the strengthening of the foreign exchange rate. In the scientific study, it was noted that this tool demonstrates its effectiveness only in the case of a fall in the national currency, resulting in additional income, but thanks to such an improvement in financial policy, it is possible to increase all the key performance indicators of the project and increase the free cash that the company will have as a result of the project.
ON THE ISSUE OF SCIENTIFIC DISCUSSION ABOUT THE FUNCTIONS OF THE MODERN TAX
Authors:   All-Russian Public Organization of Small and Medium-sized Businesses OPORA ROSSII, Fedosimov B.A.
Published: January 2022

From the end of the twentieth century to the present (2020), tax theories and the development of tax systems continue to be an extremely lively area for scientific discussion in international economics. It is impossible to understand the economic nature of taxes in practical terms in relation to the functioning of the tax system of a particular state in today's conditions without defining the functions, principles of taxation, fixing the main features, as well as the pros and cons of the socio-economic structure in a particular historical era. The article presents the materials of a theoretical study of the essence of such a complex and multifunctional in modern conditions cost scientific category as tax. The essential characterization of the content of the tax definition is currently impossible without highlighting its systemic features, primarily functions that allow us to clarify its place in the general environment of financial flows and require clarification in each specific historical period. The results of the study of the main functions of taxes identified in science allowed us to formulate and justify the following conclusions: 1) in a specific historical period, there are no methodological measures and criteria indicators that prevent the establishment of the effectiveness of the implementation of a particular function; 2) the implementation of the basic functions of taxes is simultaneously possible with the orientation to certain principles; 3) in the current economic conditions, the classical principles of taxation can no longer be considered sufficient for the full implementation of the basic and derived functions of the tax. In this regard, the article presents the author's view on the systematization of the basic principles of taxation, which, in contrast to the invariable interpretation of the essence of tax as an economic phenomenon, must undergo transformation in each historical period.
MODERN MIGRATION PROCESSES IN RURAL AREAS OF DEPRESSIVE TERRITORIES
Authors:   St. Petersburg Federal Research Center of the Russian Academy of Sciences, Nikonov A.G.
Published: January 2022

When solving the problems of sustainable development of rural areas, it is necessary to use their existing natural resource potential, regardless of the degree of territorial concentration of the rural population. Meanwhile, the rate of population decline and migration outflow from rural areas are the most important indicators of depression. Therefore, the aim of the study was to analyze the territorial features of migration processes in the North-West of the country, where the processes of reducing the number of rural residents are characterized by a relatively greater intensity. The research was carried out on the example of the western group of regions of the North-Western Federal District: Leningrad, Pskov and Novgorod, with a historically established unified system of mutual inflow and outflow of rural population. Economic and statistical research methods and methodological approaches and criteria, according to the Eurostat methodology, were used, including the typology of municipal districts according to the "village-city" criterion, the calculation of changes in the total population, the load factor of the working-age population by pensioners, the ranking of the regions of the Northwestern Federal District by density and number of rural population in 2014 and 2019. All regions of the North-West were grouped into four groups, depending on the coefficient of migration growth of the rural population per 1000 rural residents. The example of the Pskov region shows the intraregional differentiation of municipal districts by the size of the migration population growth in rural settlements in 2012-2019. On this basis, areas with positive total growth, average and maximum growth were identified. Taking into account the totality of the selected demographic indicators, the types and subtypes of the municipal districts of the Leningrad, Novgorod and Pskov regions are determined. In the context of each type of "city-village" districts, their subtypes were additionally distinguished by a combination of classes, depending on the rate of population decline and the degree of burden of able-bodied pensioners. This allowed us to identify territories with a more optimal combination of these indicators, as well as areas with their critical level. It is concluded that regular monitoring of the scale and direction of migration flows is especially necessary for the territories belonging to the depressive ones.