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Archive


предыдущий номер 2019'2(29)
2019'4(31) следующий номер

№ 2019'3(30)

2019'3(30)


Contents Pages


    CONTENTS


    CONTENTS PAGES

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  • ESSENCE OF SUSTAINABLE DEVELOPMENT: DEFINITION OF KEY CONCEPTS AND QUALITY INTEGRITY
    Author: Salikhov B.V. / Semenov A.V.
    Description:  The purpose of the article is to identify the essence of sustainable development, as well as to concretize the interpretations of the corresponding modified forms. It is emphasized that a successful analysis of sustainable development problems is possible only within the framework of a systematic methodology that requires the identification and separate study of internal and external conditions and factors determining the dynamics of this phenomenon. The scientific novelty of the article is to determine the essence of sustainable and unstable development, the author’s interpretation of sustainable progressive development and the characteristic of its qualitative integrity. The scientific and practical significance of the article lies in the proof that the modern Russian society and economy are in a state of unstable regressive development, which predetermines the imperative of development and implementation of relevant political and economic decisions.
    DOI:  10.21777/2587-554X-2019-3-7-14
    Keywords:  sustainable and unstable development, sustainable neutral development, unstable progressive and regressive development, qualitative integrity
    7-14
    ON INSTITUTIONAL AND LEGAL PROBLEMS OF STATE AUDIT AND FINANCIAL CONTROL
    Author: Niyazbekovа S.U. / Moldashbaeva L.P./ Uspambaeva M.K.
    Description:  The article deals with institutional and legal problems of state audit and financial control of the state. The problem of finding effective tools to improve the quality of management of financial resources of the state is relevant for Kazakhstan, especially in the budget policy. As you know, one of the constituent elements of the management of financial resources of the state is the system of state audit and financial control. The article revealed the lack at legislative level a clear delineation and assignment of the same functions and powers on the internal and external levels of public audit and financial control leads to the duplication of organs, reducing the effectiveness of their activities and results, increase the administrative burden on the facilities control, as well as insufficient level of theoretical and practical training of specialists in the field of public audit and financial control is one of the key problems. At the present stage of development of state financial control in the Republic of Kazakhstan, the study of new methods and forms of its implementation is of particular relevance, among which the study of the world practice of control with full coverage of budgetary funds is of practical interest.
    DOI:  10.21777/2587-554X-2019-3-15-20
    Keywords:  state financial control, quasi-public sector entities, administrative burden, financial discipline
    15-20
    FEATURES OF INTERNATIONAL COOPERATION OF RUSSIA IN THE FIELD OF CUSTOMS
    Author: Karpukhina O.M.
    Description:  The purpose of the article is to identify the features of international customs cooperation of Russia in recent decades. The article reveals the main forms and factors contributing to the development of closer cooperation between Russia and the international community in foreign economic activity. The main forms of cooperation include: the creation and regulation of the activities of an international organization on customs affairs and foreign economic policy; work on the regulation of foreign trade policy on the basis of organizations and various communities, the result of which is the subsequent conclusion of international agreements; discussion platforms where international trade issues can be discussed in the form of forums and conferences. The study analyzes statistical data characterizing the foreign trade turnover of Russia with the countries of near and far abroad. The political and economic trends in the development of foreign economic relations, which have both positive and negative sides, are revealed. But in general, the dynamics of foreign trade cooperation shows that recently there has been an acceleration in trade growth, an increase in the export of goods, an intensification of capital flows between participants in foreign economic activities, and the strengthening of the position of member countries of the customs union. Actual political and economic problems that affect the development of foreign trade and customs relations of the Russian Federation are considered. The article concludes that the establishment of effective international customs cooperation will contribute to the most effective development of foreign trade and customs relations.
    DOI:  10.21777/2587-554X-2019-3-21-27
    Keywords:  customs, international customs cooperation, foreign trade turnover, foreign trade and customs relations
    21-27
    DIRECTIONS OF TRANSPORT INFRASTRUCTURE DEVELOPMENT AND IT STATE SUPPORT POLICY IN THE RUSSIAN FEDERATION
    Author: Zubets A.Z.
    Description:  The paper analyzes government measures, policies, tools and forms of support for the development of transport infrastructure in the Russian Federation. The implemented target programs and other approaches to increase of efficiency are compared with dynamics and resulting indicators of development of transport infrastructure of the Russian Federation. The graphical analysis shows that in some areas of transport is not yet possible to stop the decline in the quality of the road surface. The paper focuses on public-private partnership as a future key tool for the development of transport infrastructure in the Russian Federation. There is a need to expand the capabilities of companies working in the framework of public-private partnerships. The identified promising directions of development and improvement of the transport infrastructure of the Russian Federation and the Institute of public-private partnership as the main element of successful quasi-market development of the infrastructure sector of Russia reflect the need for intensive work on a number of problems. This requires focusing the attention of the authorities and financial resources on the levels of government closer to the population of the regions and municipalities. Regions, the center of which are cities with millions of people, attract and require special attention, because such large megacities on the one hand provide additional resources for the development of transport infrastructure in the region, on the other hand they require many times more to create the necessary transport arteries for the main freight transport and expand the transit potential of these territories.
    DOI:  10.21777/2587-554X-2019-3-28-34
    Keywords:  infrastructure, public-private partnership, transport, transport infrastructure, million-plus cities, airports, target programs, roads, state support
    28-34
    THE CURRENT STATE AND PROBLEMS OF DEVELOPMENT OF THE MARKET OF AUDIT IN RUSSIA
    Author: Gravshina I.N. / Denisova N.I.
    Description:  The current state of the audit services market has led to the formation of preconditions for its qualitative transformation. The article gives a general assessment of the audit as a professional activity in Russia. The review of the changes of the federal legislation in the sphere of auditor activity having basic character is presented. These changes concern legislative regulation of independence institute of audit, entry into force of the international standards of audit. The principles of independence of audit are separately designated. At the same time, the innovations concern not only the audit itself, but also the services accompanying it. Also changes in the sphere of obligatory audit, the requirement to the head of audit public the significant organizations are reflected. As measures to improve the quality of auditing, it is proposed to strengthen external control and develop a set of measures aimed at supporting small and medium-sized Russian audit companies. An assessment of the current state of the market of auditor services is given. Authors designated a number of the problems characteristic of domestic audit planned the directions of their decision. The article justifies the increase in the liability of auditors as a result of changes in legislation. Special attention is paid to measures of state regulation of auditor activity. The priority in the tasks set should be to increase the competitiveness of Russian audit organizations.
    DOI:  10.21777/2587-554X-2019-3-35-40
    Keywords:  audit, state support, principle of independence of audit, international standards of audit
    35-40
    FEATURES OF AUDIT AND PROBLEMS OF ITS IMPLEMENTATION IN CONSTRUCTION ORGANIZATIONS
    Author: Smirnova E.Y.
    Description:  To date, the development of the accounting and audit system in Russia creates an urgent need for its analysis in certain segments of the domestic economy. The improvement of international audit and the increase in the volume of the construction sector require continuous participation not only of public authorities, but also of specialized organizations in the formation of the General framework of regulatory and legal regulation of audit activities. The relevance of this article is that the audit of construction companies in all countries is being reformed at a high speed. This factor follows from the fact that the objective criteria for the implementation of construction are changing, including an active mechanism of integration to the solutions of global problems, its spread to countries with more modern economies and international associations, with the use of innovative technologies and an increase in the aspect of the international auditing standards. Thus, we can say that in our country we need a modern look at the essence of the accounting and financial functions of management and its main element – audit. At the present stage, both domestic and international construction companies are developing quite rapidly. There is a significant increase in investment, which stimulates the construction sector, reconstruction and reconstruction of various types of facilities. Subsequently, the criteria for the quality of accounting (financial) statements, its reliability and audit activities are tightened.
    DOI:  10.21777/2587-554X-2019-3-41-47
    Keywords:  audit, construction, costs, international standards of audit, estimate, investor, developer, accounting documentation
    41-47

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  • TECHNOLOGIES APPLIED TO PREVENT DERARTIFICATION PROCESSES IN ISRAEL
    Author: Orlovskiy N.S. / Zonn I.S.
    Description:  Israel, which is 97 per cent dryland, was one of the first countries to tackle desertification. Measures to combat desertification were initiated at an early stage of the country’s development and have been strengthened to date. Prevention of desertification is based on the rational use of soil and water resources, agroforestry on the basis of temporary surface runoff, controlled environment of desert agriculture (greenhouse agriculture), organic farming, control of grazing. The sustainability of agriculture in Israel’s drylands and its relative success in preventing desertification depended on water policies. About 90% of fresh water resources in Israel are combined into a single system, which ensures the implementation of a single national policy of obtaining water and regular supply of various sectors of consumers (agriculture, household and industrial activities). Water scarcity and deteriorating water quality dictate the need to improve water efficiency and economy in Israel. In the agricultural sector, significant water savings have been achieved through technological improvements in irrigation methods, including sprinkling, drip irrigation, reuse of fresh water, wastewater treatment and desalination of saline groundwater and sea water, significantly reducing the risk of desertification. Strategic planning and policy to combat desertification in addition to improving sustainable water management and sustainable agricultural development in vulnerable regions through active erosion control programs, regulation of nomadic grazing, and promotion of water-saving and salt-tolerant crops, provides for pasture management, afforestation, and expansion of protected areas.
    DOI:  10.21777/2587-554X-2019-3-48-66
    Keywords:  agriculture, greenhouse water resources, afforestation, Israel, climate, desertification
    48-66
    STATE AND FEATURES OF ENVIRONMENTAL ACCOUNTING IN THE KAZAKHSTAN
    Author: Abdrachmanova A.U. / Belgibaeva A.S./ Sartov U.K.
    Description:  The following research objectives are considered in the work: the study of environmental measures; identification of possible costs to eliminate environmental damage; the study of the classification of costs to eliminate environmental damage. Sustainability measurement and accounting can be applied to areas of social impact, especially for those enterprises engaged in international trade, where considerations regarding materials and labor are subject to public scrutiny. Audit and assessment are the basis of environmental and social accounting, so the adoption of proven strategies to study the basic metrics will help accountants conduct an effective analysis. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. Methods for determining environmental damage obligations are of practical importance today. When recognizing assets or liabilities in connection with the production process, he must apply his experience, knowledge of relevant financial reporting standards, the requirements of the legislation of the country in which the company operates, as well as professional judgment. As a result of studying the problem of accounting for environmental costs, the authors concluded that a competent and professional approach to cost accounting in the field of environmental protection is necessary.
    DOI:  10.21777/2587-554X-2019-3-67-74
    Keywords:  ecology, environmental costs, payments, cost accounting, environmental protection measures, appraisal reserve
    67-74

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  • BRAINSTORMING AS A PRODUCTIVE AND FUNCTIONAL FORM OF CREATIVE CAPITAL
    Author: Salikhova I.S.
    Description:  The purpose of the article is to position brainstorming as a productive form of creative capital of an economic agent. To this end, the main provisions that characterize the content of the subject of management in the preparation and conduct of brainstorming as a key function of corporate creative capital in a digital and behavioral economy are specified. It is emphasized that brainstorming is an energetic form of developing exchange-communication, which becomes an important factor in the production of new ideas and knowledge in a system of large-scale and continuous innovations. The research methodology is a comprehensive and multidisciplinary approach to this problem. The scientific novelty of the article lies in a systematic analysis of the most famous forms of brainstorming in order to create an integrated concept of its organization and implementation. In this regard, technological models of creative thinking, such as the method of volumetric thinking, the method of association with random phenomena, the method of role thinking, as well as the method of separate analysis of a specific problem, are considered. The scientific and practical significance of the article lies in the fact that in the system of corporate self-training it is proposed to purposefully train moderators, as well as to record the most successful “brainstorming” teams, turning them into active social-network and micro-corporate communities. In addition, conclusions and recommendations on the establishment of a relevant, brainstorming style of reproduction management, primarily, inexpressible implicit corporate knowledge, are offered.
    DOI:  10.21777/2587-554X-2019-3-75-81
    Keywords:  brainstorming, brainstorming cycle, method of brainstorming, developing exchange-communication, creative capital
    75-81
    QUESTION ON THE STAFFING OF THE STATE DUMA OF THE FEDERAL MEETING OF THE RUSSIAN FEDERATION
    Author: Lyashchuk Ju.O.
    Description:  The article considers the features of the personnel policy of the State Duma of the Federal Assembly of the Russian Federation. Personnel policy is an integral part of the management of any state body. The State Duma of the Federal Assembly of the Russian Federation is also no exception, and needs to be managed by personnel on the basis of comprehensive planning and assessment of the personnel potential of civil servants. The procedure for admission of citizens of the Russian Federation to the federal state civil service in the State Duma of the Federal Assembly of the Russian Federation is regulated by the following regulatory legal acts. In connection with the reform of the work of public services, there is a need to improve the personnel policy and managerial assessment of the state of personnel potential, to substantiate the mechanisms for regulating personnel processes, and to develop organizational and regulatory models for managing them.
    DOI:  10.21777/2587-554X-2019-3-82-89
    Keywords:  personnel policy, increasing the effectiveness of managerial decisions in the field of personnel policy
    82-89
    TO THE QUESTION ABOUT THE NATURE OF ENTREPRENEURIAL ACTIVITY
    Author: Ryazanov A. A.
    Description:  The relevance of the topic of the article is due to the lack of theoretical development of questions about the nature and content of entrepreneurial activity, as well as the objective need to analyze the current state and the main trends in the development of Russian entrepreneurship. The purpose of the study is to determine and substantiate the nature and content of entrepreneurial activity. In the process of analysis of the essence and content of entrepreneurial activity, the author used such methods of research of socio-economic phenomena as dialectical, systemic, structural and functional, institutional, historical and logical, comparative and analytical, as well as methods of scientific abstraction, induction, deduction, normative and positive analysis and synthesis. Particular attention in the study of the essence of entrepreneurial activity, the author paid to the clarification, in relation to modern Russian realities, and the justification of its subjects, the key essential features, the main components of the system of motives and objectives of the subjects. The main result of the research is the author’s definitions of entrepreneurial activity and individual entrepreneur, containing elements of scientific novelty.
    DOI:  10.21777/2587-554X-2019-3-90-94
    Keywords:  theory of entrepreneurship, entrepreneurial activity, individual entrepreneur, legal entity, entrepreneurial profit, enterprise, innovation
    90-94
    WAYS OF INCREASE IN EFFICIENCY OF USE OF FIXED ASSETS
    Author: Izmaylov M.K.
    Description:  The article is devoted to the analysis of ways to increase the efficiency of using fixed assets. The relevance of the work is due to the importance of fixed assets in the assets of the enterprise in almost any industry. Improving the efficiency of their use is a permanent task of company management. The article provides an overview of the works of domestic authors regarding the topics being studied, the definition of fixed assets is considered, federal statistical information is analyzed. Four groups of the main factors affecting the efficiency of the use of fixed assets are identified, their main focus (achieving specified financial, economic, organizational and technical parameters of production) and classification (extensive and intensive ways to improve the use of fixed assets) are determined. The system of increasing the efficiency of using fixed assets is described in detail, consisting of three basic elements (technical improvement of the means of labor, increasing the time of functioning of equipment and improving the processes of organizing and managing production). Specific methods for increasing the efficiency of using fixed assets are indicated, the main factors for choosing a particular method are described. Based on the analyzed materials, the author proposed an original technique for managing fixed assets.
    DOI:  10.21777/2587-554X-2019-3-95-101
    Keywords:  fixed assets, analysis, efficiency, capital productivity, modernization, profit, fixed assets structure
    95-101
    STRATEGIC DIRECTIONS OF DIGITAL TRANSFORMATION AND POTENTIAL OF APPLICATION OF DIGITAL TECHNOLOGIES IN HOUSING AND COMMUNAL SERVICES OF THE CITY OF MOSCOW
    Author: Baranov D.N.
    Description:  In modern conditions, the process of digital transformation of the entire set of spheres of household and business life of households, firms and state and municipal authorities is proceeding at an active pace. One of the most important areas where the pace of introduction of digital technologies is increasing is the housing and communal services of the city of Moscow. The diffusion of digital technologies in the housing and communal services of the city of Moscow provides increased transparency in the provision of housing and communal services to the population through the use of Internet of things technology, blockchain, big data processing and artificial intelligence. In addition, the introduction of digital technologies in the activities of organizations providing housing and communal services, promotes the introduction of advanced organizational changes in the organizational structures of these organizations, which leads to an increase in the ability to measure the personal labor participation of each employee and bind the results of his work to the level of payment. The article investigates the key directions of digital transformation of housing and communal services in Moscow. The potential of using BIM technologies in the operation of housing and communal facilities and housing infrastructure at all stages of the life cycle has been identified. The use of artificial intelligence in the process of creating an integrated system of management and calculation of utility tariffs becomes relevant. Another direction is the use of the Internet of things to obtain data on the state of housing facilities and the amount of resources consumed. In order to implement organizational changes, it is important to introduce blockchain technology and information and analytical tools into the management system of the Moscow housing and utilities sector and organizations. Also in the article the potential of digital technologies application in the sphere of housing and communal services of Moscow is investigated.
    DOI:  10.21777/2587-554X-2019-3-102-107
    Keywords:  housing and communal services, digital transformation, blockchain, Internet of things, big data, artificial intelligence
    102-107