Release: 2019-1 (28)

2019-1 (28)
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Imperatives and value-semantic quality of modern econom


DOI: 10.21777/2587-554X-2019-1-7-14


The international economic cooperation of gulf states in gas sector


DOI: 10.21777/2587-554X-2019-1-15-20


Advantages and disadvantages analysis of treasury-bank model implementation


DOI: 10.21777/2587-554X-2019-1-21-28


Problems of operational risk accounting in the capital assets pricing model


DOI: 10.21777/2587-554X-2019-1-29-38


Influence of budgetary funds usage efficiency on financial stability indicators of agricultural organizations


DOI: 10.21777/2587-554X-2019-1-39-45

Annotation: The relevance of the topic of the article is determined by the objective need to improve the activities of agricultural producers, to stimulate their financial results on the basis of improving the quality of the provision of federal budget funds for the implementation of priority investment projects in the agro-industrial complex. Objectives of the article: a study of the financial potential of agricultural organizations of the Russian Federation on the basis of identifying the causes of deterioration in the quality of budget support at the level of individual subjects of the Russian Federation. To achieve this goal, the following research tasks were set and resolved: criteria for the efficiency and effectiveness of budget expenditure management, including those provided for the development of agricultural producers, were defined, principles for the efficient use of budget funds in financial management practices were described. Research methods: system analysis, structural analysis, grouping of financial results, comparison of assessment indicators illustrating financial resources, synthesis, graphical method of making decisions about food independence of agricultural organizations and the region, on the basis of which systematization of financial indicators was carried out. The article discusses the science-based grouping of the regions of the Siberian and Far Eastern federal districts according to the methodology of the Ministry of Finance of the Russian Federation. Main results of the study: analysis of the distribution of funds provided to domestic agricultural producers showed that the quality of budget and concessional loans, grants and subsidies has decreased in recent years, which was confirmed by a review of financial indicators. As a result, the author carried out a calculation of the financial sustainability of agricultural organizations, taking into account budget support, identified indicators of food security across the regions of the Russian Federation and Russia. The article concluded that the introduction of a new financial policy as part of a universal state agricultural policy will help optimize budget expenditures.

The current state, potential opportunities and perspectives of farming sector


DOI: 10.21777/2587-554X-2019-1-46-52

Annotation: The article is devoted to the assessment of the potential of regional agricultural producers in terms of livestock production. To do this, the analysis of the basic individual areas that influence this potential: resources, and technical capabilities. As part of the first direction, the dynamics of livestock in the farms of the region, productivity, channels and sales volumes of livestock products, including in the context of the districts of the Russian Federation. The level of consumption of the region’s residents of the main products of the livestock industry is analyzed. The calculation of regional opportunities of agricultural producers in providing livestock products to the population of the Ryazan region in accordance with the actual consumption. The assessment of certain areas of technical capabilities of agricultural producers in the region. Certain problems of functioning of agricultural producers of the region within the livestock industry are defined.

Evaluation of the role and significance of the peasant (farming) enterprise in the food supply of the population of the ryazan region


DOI: 10.21777/2587-554X-2019-1-53-60

Annotation: The article defines the importance of food security as the main factor in the preservation of statehood and sovereignty of the country, the most important factor of demographic policy and the conditions for the implementation of national priorities. The regulatory framework and target indicators of food security of the Ryazan region are investigated. The increasing role of peasant (farm) farms in the agriculture of the region is established. A statistical assessment of the dynamics of the development of the agricultural sector in the agro-industrial complex, its comparative efficiency in relation to agricultural organizations and households, as well as the contribution to the production of gross agricultural output of the Ryazan region. The analysis of the size of acreage and livestock of farm animals in the peasant (farmer) farms in the region. The dynamics and the structure of production and sales of the main types of agricultural products by Ryazan farmers have been established, indicating that during the study period the volume of agricultural products sold by peasant (farmer) farms in the region increased for almost all types of products. The role of farms in providing the necessary regional level of food security, as well as the factors causing its increase, is determined. The article analyzes the importance of peasant (farm) farms in the volume of agricultural production in the Ryazan region, the level of food supply of the region at their expense. The reasons of rather low efficiency and low specific weight of farmer production of the Ryazan region in ensuring food security of the region are revealed. The necessity of activation of measures of the state support for increase of efficiency and specific weight of country (farmer) farms in ensuring food security of the Ryazan region is proved.

Analysis of world meat output and consumption


DOI: 10.21777/2587-554X-2019-1-61-65


Influence of the vat rate increasing on the development of entrepreneurship and inter-budget relationships in russia


DOI: 10.21777/2587-554X-2019-1-66-74

Annotation: This article discusses the problem of increase in VAT from 2019 Managing the value added tax is an acute problem facing the tax authorities. The debt on VAT payments to the budget is growing every year. This is due to the rather complex mechanism of calculating the tax and the presence of a large number of regulations for its calculation and collection. The article reveals the peculiarities of this tax collection at the new rate, its impact on the development of entrepreneurship in Russia. The main purpose of this tax is the implementation of the fiscal function of the tax system. The forecast of the impact of VAT growth on the change in consumer demand, the price level and the functioning of business in different sectors of the Russian economy. The authors suggest the beginning of a new wave of international companies ‘ exit from the Russian market due to the increase in VAT. The increase in VAT will exacerbate competition between medium and large enterprises and small enterprises operating under the simplified tax system. It is summarized that the reform as a whole will have a negative impact on business income. The consequences of the change in VAT on the distribution of budget revenues between the Federal and local budgets are given. It is concluded that the change in VAT will not lead to the expansion of financial resources necessary for the development of local government. The question of finding more appropriate ways to redistribute budget funds between different levels of the consolidated budget is raised. The necessity and possibility to transfer powers and the right to dispose of VAT revenues to the regions are substantiated. This measure can strengthen competition between individual regions for attracting business, become an impetus to increase trade and to create better conditions for business.

The impact of institutions on living standards and human resources


DOI: 10.21777/2587-554X-2019-1-75-81

Annotation: This article is devoted to the improvement of the methodology for assessing the impact of institutions on the standard of living of human resources. The analysis shows that significant differences are observed between not only theories and concepts, but also terms such as «standard of living» and «quality of life”. The authors draw attention to the widespread use of traditional and complementary indices to take into account important aspects of the HDI in order to identify the lagging behind in human development, and monitor the distribution of: multidimensional poverty index (MIN) adjusted for inequality, human development index (HDI) and gender inequality index (GDI); gender development index (GDI). To assess the impact of individual institutions on the level and quality of life, it is proposed to use a simple regression model and a ranking model for the main indicators that determine the standard of living and its satisfaction in points. It is proposed to use the adjusted HDI based on the level of human life satisfaction (UUHR) in the context of individual countries, before giving each country an assessment of up to 100 points.

The possibility of ecers-r scales usage for quality evaluation of preschool educational institutions activity in the fges pe


DOI: 10.21777/2587-554X-2019-1-82-89

Annotation: The article considers the problem of assessing the quality of preschool education in accordance with the requirements of Federal state educational standard associated with the lack of a unified methodology of estimation of efficiency of activity of preschool educational institutions, as well as the possibility of using scale ECERS-R for assessment of activity of contemporary preschool educational organizations, presented the results of the evaluation on the example of real preschool. The experience of the municipal budget educational institution «Kindergarten №110» of the city of Ryazan on the use of ECERS-R scales to assess the quality of the conditions for the implementation of the basic educational program of preschool education in the conditions of the implementation of the Federal state educational standard of preschool education in terms of such an indicator as «developing subject-spatial environment» is presented as one of the directions on the problem. The results of the analysis using ECERS-R scales showed the consistency of the proposed indicators, levels and indicators for determining the developing subject-spatial environment, which will allow preschool institutions to carry out internal monitoring, as well as to determine their strengths and weaknesses in the direction of the implementation of the Federal state educational standard of preschool education.

Value of project management and leadership


DOI: 10.21777/2587-554X-2019-1-90-94

Annotation: The main prerequisite for effective project management is to create an atmosphere of cooperation between different groups and people carrying out the project. The success or failure of the project depends on the top management, functional managers, and not only on the activities of the project executors, his team. The project management must have sufficient authority and influence for the successful promotion and completion of the project. This necessitates constant influence and interaction with groups of people on whom the success of the project depends. Critical relations with top-level managers, a personal example in the performance of work, are especially crucial. The project manager must have a number of personal characteristics for successful people management. The success of the project in the context of managing its team also depends on working with people from the external environment of the project. The objective of the study is to analyze the differences in management and project management, consider the importance of regulating its interrelationships and, on the basis of this, substantiate the critical importance of cooperation based on mutual respect and creating trust between the implementers and project managers. The accomplishment of the task is supposed using the system method in the study of socio-economic structures in their relationship with the external environment, integrity, stability and stability in the context of increasing entropy of the external environment.

Professional business training – vector of personnel development


DOI: 10.21777/2587-554X-2019-1-95-101

Annotation: Practice shows that not all managers are inclined to think that staff training is an integral part of the development of an organization, and most importantly, that this should reproduce and accumulate intangible, human capital. The relevance of the research topic is that now the main factors of competitiveness of organizations is the availability of qualified labor, the degree of its motivation, the distribution of responsibility and the form of work that determine the efficiency of personnel use. In modern conditions, the creative abilities of a person are still underused, and not enough attention is paid to meeting the social needs of employees through vocational training. The results of the work give grounds for such conclusions that the search for effective ways of increasing the efficiency of personnel management necessitates the use in the management system not only of organizational and administrative, financial and managerial levers, commercial programs, but also an expansion of the practice of using scientifically grounded theoretical and methodological approaches to effective staffing through staff training in business schools.