Headings of the journal
"Economics and Management"

Annotation: The article describes the progress in decision-making in recent decades associated with the development of a wide range of tools used primarily in the process of managerial activity. However, this progress is associated, in particular, with well-structured quantitative solutions, and to a lesser extent with qualitative solutions that are less accurate and structured. The first part of this study describes the complex and constantly changing situation in modern organizations, which makes it difficult or even impossible to make decisions in accordance with the rational decision-making model. As a result, managers are forced to rely on their intuitive abilities, which allow them to use new perspectives and approaches in solving problems, which is reflected in the second part of the article. The main conclusion of this study is that when making managerial decisions, a manager should not only make analytical calculations, but also rely on his experience and intuition.

Annotation: Modern requirements for calculating the estimated liability cause practical difficulties for accountants. The reason for this phenomenon is the lack of development of the relevant calculation methods, as well as the lack of appropriate knowledge and skills among accountants. In this study, algorithms for calculating the estimated obligation to dismantle and liquidate stocks are proposed. The text of the study considers fixed assets in several sections – road transport, production equipment and real estate. For each group of objects, distinctive characteristics that significantly affect the procedure for calculating the estimated liability are disclosed. The consideration of each group concludes with a practical example of a calculation based on current prices and taking into account the current economic situation.

Annotation: The article analyzes the current state of economic and corruption crime, evaluates the effectiveness of implemented anti-corruption measures. The authors pay considerable attention to the initial definitions. The current regulatory legal framework is considered. The causes of corrupt behavior are identified. Based on the results of the analysis, a list of anti-corruption methods is proposed. Their implementation is considered as a necessary condition for ensuring the economic security of the Russian Federation. The results obtained can be used in further theoretical development of the problem, in lawmaking, in making informed management decisions at the micro and macro levels.

Annotation: The article describes the components of the concept of sustainable development from its one-component representation to a multicomponent and multilevel phenomenon, analyzes alternative approaches to the interpretation of the concept of sustainable development. There has not been a generally accepted definition of the concept of “sustainable development” up to this point, which leads to the emergence of new approaches to the interpretation of its content. The stages of the development of the concept of sustainable development are outlined in retrospect. Alternative approaches to the definition of the concept of “sustainable development” are presented, taking into account changing external conditions. The authors presented their position on the components and levels that should be included in the concept of sustainable development in the article. The author’s definition of the concept of sustainable development is proposed. An attempt has been made to develop a three-pronged concept of sustainable development, taking into account the importance of the managerial aspect.

Annotation: The purpose of the article is to clearly indicate the subject of the “invitation to discussion” related to the search for ways to overcome the deontological or non-essential understanding of intellectual capital as a factor of production. The research methodology lies in the logical-epistemological and semasiological analysis of the “intellectual” phenomenon in the modern economy; the heuristic potential of such paired categories of dialectics as “whole and part”, ‘general and specific” is also used. The results of the study, containing elements of scientific novelty, consist, first, in the proposed brief retrospective of the existing interpretations of intellectual capital in a critical analysis of the basic attributes of the content of this concept; second, in conclusions that fix systemic analytical dysfunctions of existing interpretations of intellectual capital; third, in the formulation and verification of key aspects that characterize the debatable nature of the problem, associated with the inappropriateness of including the phenomenon of intellectual capital in the current neoclassical paradigm. The scientific and practical significance of the conclusions of the article lies in the focus of creative discussion on the search for intellectual forms in the modern economy on the basis of a clear verification of the relevant ontology of the “intellectual” phenomenon as such.