bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Accounting Advances on the Valuation of Property and Liabilities of the Organization
Authors: Lapaeva A V , Tumali L E 
Published: March 2020

Abstract
The accounting statements of the organization made up in compliance with all the rules are perceived by interested users as a reliable information source especially if the auditor gave them a positive assessment implicitly, Only those who have a good understanding of the rules of Russian financial accounting know the intricacies of forming the organization’s statements that can distort the fair valuation of its property and liabilities.
Drawing up accounting records is one of such items of book records and tax accounting in the case of full or partial prepayment for products (services and work). Compliance with the accounting rules determines incomparability of payables in liabilities and receivables in the organization’s working capital due to the asymmetric inclusion of the sum of value added tax in these items of the balance sheet.
It is necessary to adjust the amount of receivables reflected in the balance sheet to understand the true value of the ratio of both debts, which determines the company’s paying capacity and the need for working capital, its financial stability and business activity.
Efficiency of the Construction Branch Enterprises in the Conditions of Market Economy Restrictions
Authors: Voronina N A , Ghulina E G , Kuznetsova I V , Mukhina I V , Emich I V 
Published: March 2020

Abstract
Research is devoted to questions of increase in activity efficiently of the enterprises by use optimization of the available resources. Market conditions staticize problems of increase in efficiency of financial resources use of the enterprises, increases in efficiency of realization of production function limited financial resources of the enterprises of the construction sphere. Special attention is paid to identification and influence assessment of various financial resources on amount of completed work by the form of activity “construction”. On the basis of creating the economical and statistical model characterizing influence of separate factors on amount of works by the form of activity “construction “the prevailing extent of influence of accounts as a part of financial resources is defined on a productive indicator of amount of works by the form of activity “construction” in the Saratov region.
Value Model of Used Equipment: Market Trap for Gain
Authors: Lazarev V A 
Published: March 2020

Abstract
There is a belief that the acquisition of new industrial equipment is less profitable than the purchase of used equipment. The ground for this effect may be found in rather significant decline of the price of industrial equipment after the first years of acquisition. Well known that the car price falls down by 20% - 30% during the first year of ownership. For industrial equipment, the price does not fall so fast, but this effect is observed too. The article considers the profitability of purchasing of used equipment in the framework of Preserved Value Approach. The findings suggest that used equipment is indeed usually priced below its value. This effect provides the buyer of used equipment with an additional benefit, the value of which depends on the actual interest rate of the buyer. Moreover, the buyer may choose a strategy for extending the period of value-added use beyond the limits of economic life. In this case, the purchase of used equipment becomes especially profitable. The reason for this effect seems to be the existence of some “market punishment” for the owner, who acquired industrial equipment but is not able to use it effectively.
Model of the Movement of Links of the Combined Manipulator
Authors: Poletaykin V F , Avdeeva E V 
Published: March 2020

Abstract
In various industries (mechanical engineering, transport) broad application is found by the combined manipulators which design telescopic arrows and basic and rotary devices with the mobile columns in the longitudinally vertical plane providing increase in a departure of working bodies and the served space enter. Article is devoted to a question of development of mathematical model of the movement of kinematic links of the combined manipulator with a mobile column in the longitudinally vertical plane. The mode of lifting of loads at the synchronous movement of an arrow and column from the provision of a set of freight in transport situation is considered.
Modeling of Economic Growth of Agrarian Production
Authors: Bryzgalin T V , Bryzgalina M A 
Published: March 2020

Abstract
Authors by the correlation and regression analysis conducted a research of influence of various elements of costs of productivity of separate species of crops. The highest interrelation between variable expenses and an indicator of productivity of crops, except for corn and sunflower was as a result established. Based on results we worked out the optimizing model directed to achievement economic growth of agricultural production on Russia by the set the pace. Within the developed model the most effective option of a ratio of the state subsidies and investments is presented on the basis of what rational restrictions and criteria of formation of optimum investment policy are designated. As one of additional sources of financing of branch it is offered to use the state support. Proceeding from it possible methods of application of the budgetary resources are considered: compensation of a part of expenses of economic entities; public financing of profitability of farmers; use of a subsidy in the form of investments into current assets. The most rational option of use of budgetary funds agricultural producers determined the third. As key criteria of economic growth of agrarian production the indicator of level of profitability (payback) which as a result of realization of the offered actions has to increase up to 42,2% and above is presented and reasonable. The received values of this indicator demonstrate the steady or accelerated development of branch of agriculture.
Enhancement of the Level of Innovation Activity of Construction Companies
Authors: Gorbachevskaya E Yu 
Published: March 2020

Abstract
The solution of key tasks of economic growth and enhancement of the level of social responsibility of construction enterprises are based on scientific and technical resources, longterm innovative development plans and programs. The problem of managing structural elements of innovation activities (the innovation infrastructure of enterprises) is crucial. Currently, enhancement of innovation activities of construction enterprises is a key factor which can improve the market competitiveness. The article aims to study the development and transformation of innovative activities of construction enterprises. The process of developing and implementing innovative technologies in the construction industry was systematized and improved. Stages of the innovation process were described. It allowed for more detailed studies of project directions, adjustment of economic efficiency indicators, minimization of possible risks and achievement of strategic goals of innovative development. External and internal factors affecting the development of innovation activities were systematized; structural components of the innovation potential and components of the innovative strategy for construction enterprises were identified. Conclusions proving the effectiveness of innovation activities in the construction industry were drawn.
Appraisal of Hotel’s Eco-Friendliness during Construction and Service as a Competitive Advantage
Authors: Semenova L 
Published: March 2020

Abstract
The hotel business is developing very actively now. Hence current trends dictate hotel business owners to focus their attention not only on enterprise’s business processes yet on sustainable development. Compliance with leading international assessments in the field of environmental legislation is one of the aspects towards this goal. Buildings and constructions such as hotels are often a source of a deterioration of the environment and of human health. According to research by the International Energy Agency, they consume more than 40% of world energy. According to scientists 24% of carbon dioxide emissions in the world could be a result of their performance. This paper presents an analysis of existing approaches to the certification of hotels that implement sustainable development principles. Work also focuses on the application of economic security techniques in the hotel business as a whole and on some particular aspects. Primary statistics presented in this article is based on the survey conducted in various regions of the Russian Federation which illustrates how much impact has the awareness about the environmental policy of a hotel on the decision to book a room in it or to purchase other services.
Modeling of Scientific and Technological Development of Agriculture in the Region
Authors: Adadimova L Yu , Polulyakh Yu G 
Published: March 2020

Abstract
The concept of the formation and functioning of the model of forecasting of scientific and technological development of agriculture is presented, which allows to solve a number of scientific and applied problems of forecasting of innovative development of agricultural production, of evaluating the effectiveness of existing and emerging at the market innovative products and technologies, as well as establishing already at the development level, the parameters of such products, acceptable for specific conditions of usage, to control the implementation of the “Federal Scientific and Technical Program of the development of agriculture in the years 2017-2025 “as well as similar regional programs. The model is based on the information of the consolidated annual financial statements of agricultural producers, which characterizes production processes in plant growing, animal husbandry and the processing of agricultural raw materials. It consists of calculating and analytical blocks, reproduction, evaluation, control and forecast modules.. The model can become an important component of the emerging digital economy of the agro-industrial complex, because it relies on a big multidimensional array of information, exposing it to analysis in full format by comparing data from the financial statements tables for different years, from different subjects of all types (groups) of crops, animals, products.
In the process of forecasting, the selection of the most acceptable innovations is carried out, the parameters and purpose indicators of the Programs of the development of agriculture and other branches of the agro-industrial complex are used; the optimization of existing self resources of organizations and budget funds of all levels in order to obtain the maximum financial result from the appliance of the most preferable innovations is carried out.
Innovative Development Management of Mining Industrial Companies in the Russian Arctic Zone
Authors: Tsukerman V A , Kozlov A A 
Published: March 2020

Abstract
Management of innovative development of mining companies of the Arctic zone of the Russian Federation. The paper presents the results of research on the management of innovative development of mining companies of the Arctic zone of the Russian Federation. When managing the innovative development of Arctic mining corporations it is proposed to focus on three areas: outsourcing non-core activities, institutional and investment approaches.
In the paper the existing problems of each of the three areas are analyzed and basic recommendations for their development, taking into account the specific features of the economy of the Russian Arctic regions, are developed. Practical examples of actions of companies for innovative development in line with the proposed directions are considered.
The conducted studies are of great theoretical and practical importance for the innovative development of mining companies of the Arctic zone of the Russian Federation, increasing the quantitative and qualitative indicators of development and processing of mineral raw materials, the exploitation efficiency of natural resources and transition of the Arctic territories to an innovative development way.
Management Decision-Making by the Head of the Peasant Farm Enterprise under Conditions of Uncertainty
Authors: Popova I V 
Published: March 2020

Abstract
The article considers the uncertainty as one of the risk-forming factors of peasant farm enterprises, identifies the reasons for uncertainty in business activity, considers the trends of small business in agriculture of Irkutsk region, marks out one of the methods of management decision-making under conditions of uncertainty for the peasant (farmer) economy, considers the performance indicators of the peasant farm of Irkutsk region in dynamics, reveals the main problems consisting of worn-out equipment and lack of financial resources, the proposed options for management decision-making to improve the efficiency of a farm enterprise operation, determined the evaluation of variants for modernization, cooperation and equipment rental, has chosen the most optimal variant taking into account the probability of events and efficiency.
Ensuring Regional Food Security in the Ryazan Region
Authors: Kostrova Yu B , Shibarshina O Yu , Tuarmenskiy V V , Lyaschuk Yu O 
Published: March 2020

Abstract
The article deals with the problem of regional food security. It is characterized by an integrated approach, since it accumulates the key factors of agro-industrial and economic modernization, the current state and trends in the development of agricultural and food production, the food market, the availability of food for the population and its purchasing power.
The authors estimate the level of food consumption by the population of the Ryazan region. They propose a system of indicators determining the economic availability of food for the population of the region. The cost structure of the minimum set of food products in the Ryazan region is analyzed. The analysis of statistical data on the materials of a sample survey of household budgets in the Ryazan region demonstrates the possibility and the need to increase demand for food by reducing income differentiation.
The issues of self-sufficiency of the region with food are also considered. The authors present generalized data on production and actual consumption of basic food products, determine the ratio of food needs according to medical standards and food resources, calculate coefficients of self-sufficiency of basic food products for the Ryazan region population. In conclusion special importance of developing the regional food market infrastructure for increasing the Ryazan region food self-sufficiency is proved.
Financial Technologies in Project Financing of Housing Construction
Authors: Kurmanova L R , Kurmanova D A 
Published: March 2020

Abstract
The share participation of citizens’ financial funds in the construction of apartment buildings substantially ceases. In conditions of a gradual transition to project financing of housing construction, developers and banks face with the problem of the deficite of resources to finance all new buildings and the completion of projects. The project financing mechanism remains incompletely developed; only the basic principles of the project financing mechanism work are indicated. There is no regulatory legal framework, so it is difficult to evaluate these initiatives. The Russian banking system is not ready to fully provide loans at the request of housing developers, because it does not have sufficient financial resources. Banking products using escrow accounts are in the formation stage, which is of interest in considering other forms of financing of construction objects, in particular, using the crowdfunding technology, the possibilities and advantages of which are discussed in a scientific article. The technology of crowdfunding can be used by commercial banks by creating an Internet site for attracting public funds to implement a targeted project online. Previously, the bank’s task is to assess the reality, effectiveness and timing of the project in order to reduce risks. In the future, the bank collects online funds and their investment in the project.
Labour Migration of Russian Youth: the State Program of Support of Returnability
Authors: Borisova A , Emelyanovich A 
Published: March 2020

Abstract
Predictors of strengthening negative tendencies of Russian migration policy are considered. The problem of increasing objective prerequisites for the growth of students’ intentions to emigrate from the country is identified and justified. The dynamics assessment of the level of youth labour migration return demonstrates the acuteness of the studied problems. The advantages and negative consequences of the closed circle of migration flows for the donor and recipient countries are highlighted. The sources that shape the direction of the migration flow of Russian youth are examined. The evaluation of government programs to support the educational and labour migration contributing to the growth of outbound tourist flow of young people is given. The leading directions of educational migration among Russian youth are determined. State regulatory policy of young people’s return migration is characterized; new initiatives on the formation of a young professional’s intentions to update a professional capacity in the country of permanent location are reviewed.
Prospects for the Development of Dairy Industry in the Region of the Territorial-Production Localization
Authors: Kovaleva I V , Voronkova O Yu 
Published: March 2020

Abstract
Operation of dairy industry in Altai region, historically, traditionally the main dairy products were butter and Altaic cheeses solid fraction. In recent decades, the industry is experiencing certain difficulties associated with reduced resource base due to sharp decline of livestock dairy herd and the low level of marketability of raw milk. However, the total consumption of dairy products in the Altai is 0.8 million tones, representing 16% of the total volume of milk consumed in the Siberian Federal District, and approximately 2.3% of the total volume of milk consumed in Russia.
The price environment of the dairy market is determined by fundamental and market factors. The current trends in the industry contribute to a systematic increase in prices. However, raw milk prices are subject to high volatility depending on the time of year. Processors face the problem of excess raw materials in the summer months (the season of “big milk”) and lack – in the winter, which is reflected in the level of purchase prices.
Financial and Management Tools to Identify Realistic Factors Affecting Production Output
Authors: Chaplygina M , Fomicheva L 
Published: March 2020

Abstract
Correlation and regression analysis can be used to establish casual relationships between variables. In practice, these tools help to find out the variable value and determine its impact on the change of the dependent variable.
The purpose of the article is to study the factors affecting the change in the production output, in particular, stock inventories, their turnover as well as contractors and buyers of finished products. Even if the values are expressed in different units of measurement, i.e. the production output and inventories - in rubles and inventory turnover - in turns, contractors - in the number of men, the economic and mathematical models presented enable us to make a comparison. Therefore, the article demonstrates a practical approach to find the dependency between specific and above factors (variables) and their cause-and-effect associations.
In practice, it is necessary to find out the values of the variable and determine its impact on the change of the dependent variable. In this particular case, the production output is taken as a dependent value. Its value is influenced by variables (stocks of raw materials and supplies, their turnover, number of consumers formed for a certain type of finished product of a given production), and therefore they change proportionally. The calculation of values for one variable on the basis of another one will be shown using regression equation with known initial numbers. Consequently, a practical approach presented demonstrates how correlation analysis, mathematical function, regression equation and trend line can be applied allowing practitioners to identify not only cause-and-effect but also regression relationships between variables. The proposed regression analysis allows to identify changes in the microeconomic production policy and to trace their impact on the economic activity of the entity over time.
An Evolutionary Model of the Product Life Cycle: the Peculiarities of Adaptation
Authors: Milchakova N , Reshetnikov L 
Published: March 2020

Abstract
There are considering distinguished 13 stages of the product life cycle. They can be applied to a specific product in various combinations. PLM and CALS tools help you to carry out information support of goods at all stages of the life cycle. Manufacture of products for individual orders is a global trend. It enables the OS to move from mass marketing to marketing of customer requests, from the competition for market share to the competition for a particular buyer. This modern solution requires the use of tools which estimate the effectiveness of implementations of variability of goods’ sets. A significant and growing volume of information’ interaction of all participants in the product life cycle is proposed to be regulated by the tools of the blockchain technology. Smart contracts enable us to determine ways to solve these problems through the implementation of its advantages: autonomy; the trust; reservation; transmission speed; accuracy; cost savings.
Technique of Competitiveness Determination for Separate Types of Agricultural Products for the Purpose of their Market Positioning on the Example of Vegetable Growing
Authors: Kryuchkov G G , Iurkova M S , Lihovtsova E A 
Published: March 2020

Abstract
Despite variety and diversity of concepts and scientific approaches to determination of essence and factors (criteria) of competitiveness, there is no conventional and unite theory describing a competitiveness phenomenon in national scales. In scientific literature the final formation of the term “competitiveness” as economic category is not completed yet. In modern conditions of managing, at opportunities of information technologies and entry into the international markets, questions of management of competitiveness and the competition and also market positioning for the agrarian and industrial complex enterprises gain the increasing importance and need. In particular it concerns also need for transition to digital economy for regions, introduction of environmental standards of production of food and also ensuring necessary level of food security, quality of life and social and economic welfare. In a research the technique of determination of competitiveness of different types of agricultural production on the basis of the complex assessment considering the cumulative importance of the parameters (factors) defining specifics (branches), and exerting the main impact on production efficiency on the example of vegetable growing of the open ground is developed and approved. Various channels of realization of agricultural goods in the regional market, from the point of view of merits and demerits for the enterprises of various legal forms was analyzed. The effectiveness of branding as the important marketing tool promoting creation of competitive advantages at a conclusion of production of agrarian and industrial complex for new segments of the market is reasonable.