Headings of the journal
"Economics and Management"

Annotation: The topic of social protection of the low-income strata of the population becomes most relevant in times of crisis. The purpose of this study is, based on the analysis of the social protection system and a survey of the population of the Yamalo-Nenets Autonomous Okrug (Yamalo-Nenets Autonomous Okrug), to identify the main problems in the provision of social support. The research methodology is based on a systematic approach that includes methods of analysis, synthesis, logic, polling and observation. Statistical methods of data processing are applied. The main results of the study are to present the current system of social protection of the population in the Yamal-Nenets Autonomous Okrug, to identify the needs of the population in social assistance and problems of the functioning of the system of social protection of the population. Among the main problems are highlighted: low level of funding, shortcomings in targeted support, problems in the organization and management of social protection in the Yamalo-Nenets Autonomous Okrug, low level of public awareness of social support measures. The identified problems can be considered when developing social protection programs in the YNAO.

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Annotation: The article examines the processes occurring in the global economy, their impact on foreign economic activity and the policy of the Russian Federation in this area. The foreign economic policy of the state should be aimed at expanding the sales markets of domestic goods, strengthening the country’s position and the competitiveness of the economy in global trade. The processes that occur in world trade in goods and services are dissonant. The article explains the causes of conflicting trends in the global economy. On the one hand, this is a weakening of globalization processes, on the other hand, the strengthening of protectionist measures, the protection of the domestic market by countries as a reaction to the consequences of the 2008–2009 crisis. The “economic wars” between the United States and China also have a negative impact on the global economy. The article analyzes the foreign economic activity of Russia, explores the causes of negative trends and the problems. The results of the research are the identification of the problems of the foreign economic sector of the Russian economy, the identification of perspective areas of international cooperation in the economic sphere.

Annotation: The article describes an emerging trend in Russian initiative budgeting (IB) – independent municipal practices aimed at involving citizens in making decisions on budget expenditures. The purpose of this work is to outline the importance of comprehensive support for these processes from regional and federal authorities. In 2020, the municipal IB practices received legal enforcement in the federal legislation on local self-government. At present local authorities face the challenge to develop and introduce IB in their work. In 2019, the municipal IB practices were implemented in 24 regions of the Russian Federation. In a number of regions, high indicators of IB development at the municipal level are the result of the policy pursued by the financial authorities. Using the data of IB federal monitoring, the article presents an analysis of the processes in the Russian municipalities, including an overview of existing support measures and motivational mechanisms. It considers the Russian municipal practices and international cases of participatory budgeting support at the municipal level. It is concluded that in addition to regulations and incentives, the most important measures are: awareness-raising, training, consulting support and monitoring of the quality of implementation.

Annotation: Small businesses are an important category for the economy of a region or country. Even though not all these organizations meet the criteria for conducting a mandatory audit, conducting an initiative audit increases the degree of confidence in the reporting of these organizations. However, conducting an audit in organizations that are small businesses has certain features due to their use of simplified methods of accounting and reporting. At the same time, at the planning stage, the auditor should evaluate the right of the audited entity to use simplified accounting methods by performing audit procedures. The article presents the formats of working documents that can be used by the auditor when conducting an audit of small businesses at the stage of planning and performing substantive audits. The article elaborates in detail the regulatory and legal framework for determining the object of audit activity, examines and clarifies the main criteria that make it possible to classify an economic entity as a small business entity.