Headings of the journal
"Economics and Management"

Annotation: The authors of the article propose comprehensive measures to improve one of the most important state integrated systems – SAS “Upravlenie”, in terms of strategic planning provision. An objective analysis of the functionality of the above system is carried out. The main coordination processes of the portal are considered, and a number of relevant problems are identified that have a direct impact on the organization of socio-economic development monitoring and the organization of regional strategic planning (forecasting). The article substantiates the expected organizational and economic effects in the implementation of the proposed activities in the daily work of the participants in the integrated system, namely the executive authorities of the constituent entities of the Russian Federation (Kamchatka Krai), local governments, as well as territorial departments of federal government bodies. The main results of the study is: reducing the cost of manual labor, saving time on the development and updating of strategic planning documents in the constituent entities of the Russian Federation, as well as improving its quality and accuracy.

Annotation: This article discusses the problems and preferential opportunities for the development of tourism and hotel business in the market conditions, considering the realities of today. The role and importance of tourism and the hospitality industry in the country’s economy are emphasized. The negative factors decelerating the development of the hospitality industry, such as the instability of political and economic situations, as well as natural and environmental disasters in the countries of the world community, are noted. The article briefly presents an analytical overview of the development of the tourism business at the international level, before and after the COVID-19 epidemic. The negative consequences of the epidemic for the economies of the countries of the world are noted. The authors consider the main indicators for a number of years characterizing the development of the tourism and hotel business in Kazakhstan. The analysis of the dynamics of the volume of tourist flow, the number of placements, occupancy of hotels, etc. is presented. Based on the assessment of the current state and identification of problems of development of these areas of business, their prospects for development are outlined.

Annotation: The article examines the issues of legislative and statutory regulations of the requirements for building a system of internal control of business entities. Attention is drawn to the difference in levels and subjects of regulation, the complexity of applying regulatory requirements to the conditions of medium and small nonpublic companies. A comparative analysis of the requirements composition for the creation of the internal control system in the regulatory documents of various regulatory bodies is presented. Possible models of such internal control system organization for companies of various levels of business and organizational and legal forms are considered. In particular, for large public companies, medium-sized private companies and small business entities. Attention is drawn to the composition of the applied internal control instruments and their modern development and regulation. An analysis for inventory is made as a main regulated form of control measures, its significance and innovations introduced by the new federal accounting standard. In conclusion, a number of recommendations have been formulated for systematizing the legislative and regulatory framework for regulating the internal control system.

Annotation: The subject of the research in this article is approaches to understanding educational tourism. The purpose of the article is to clarify the concept of educational tourism on the basis of research by Russian and foreign authors, to define the boundaries between education and tourism. The essence of the phenomenon of “educational tourism” is revealed by the author through the parameters of time, the formality of training, the educational purpose of travel, characterizing it as a product formed in order to obtain new professional knowledge, skills and competencies and deepen the existing ones, carried out outside the familiar geographic environment in the period from 24 hours to 12 months (or 6 months). The presence of educational institution is an obligatory element of it. Considering the time limits of international and domestic educational mobility, the author identifies its forms that can be classified as educational tourism. Emphasizing the importance of the conceptual foundations of this phenomenon, the author concludes that further academic research should be based on empirical data. It is necessary to study the profiles of educational tourists in more detail, develop models of complete segmentation of the educational tourism market, which will become the basis for assessing the impact of educational tourism on the economy of the host territories.

Annotation: The article is devoted to the study of modern trends in the development of the global market for music products, in particular, such of its niche as underground music. The consequences of the global transformation of the music industry of show business are considered, which was caused by the digitalization of music content, the dynamic development of streaming platforms using innovative technologies for promoting a musical product by issuing recommendations to consumers based on subscriptions, as well as quantitative indicators: views, likes and comments. The article examines the role of music labels as major players in the music market during the period 1950s–2020s. Separately, the article examines the phenomenon of successful promotion of alternative music performers into the mass segment of show business, as well as the role and marketing strategies that music labels use for this. The factors that are the root cause of this phenomenon are analyzed. The factor of chang- ing taste preferences and demands of various groups of the target audience under the influence of services for promoting music content of streaming platforms is also considered. During the study, statistical, comparative and comparative-historical methods, synthesis, induction and deduction were used.