Economics Profession Business最新文献_第9页

TO THE QUESTION OF THE ROLE AND SIGNIFICANCE OF CONTROLLING IN THE PROCESS OF IMPLEMENTING THE PROGRAMS OF STRATEGIC DEVELOPMENT OF MUNICIPALITY 对控制在实施城市战略发展规划过程中的作用和意义问题进行了探讨

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202214

O. A. Chirkova

引用次数: 0

DEVELOPMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR CONTROL OVER THE EXECUTION OF BUDGETS BREWING COMPANIES 为酿酒公司的预算执行提供信息和分析支持

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202202

A. Bakhireva, O. Voronkova

{"title":"DEVELOPMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR CONTROL OVER THE EXECUTION OF BUDGETS BREWING COMPANIES","authors":"A. Bakhireva, O. Voronkova","doi":"10.14258/epb202202","DOIUrl":"https://doi.org/10.14258/epb202202","url":null,"abstract":"Despite significant achievements in the theory and practice of controlling, the issues of control over the execution of the budget, its volume and frequency of control and analytical procedures remain poorly understood. In addition to the above, budget controlling requires the organization of specific accounting and analytical support, including the development of forms of primary documents and registers reflecting the specifics of planning and control of beer and alcohol production, accounting procedures for the interrelated reflection of the budget, actual data and deviations, reports on the results of control and analytical procedures. This article summarizes the theoretical foundations of controlling budget execution, including the definition, description of goals and objectives, levels and tools, describes the possibilities of using compliance and best practices that allow for control and analytical procedures regarding compliance with legislation, corporate ethics, as well as project control. The methodological approach considered in the article is based on the principles of economy and rationality. This allows controlling procedures to be carried out in the necessary and sufficient volume.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122815714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ASSESSMENT OF PROFITABILITY AND TAX BURDEN OF AGRICULTURAL ENTERPRISES AS PART OF AGRICULTURAL HOLDINGS

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202210

A. Savchenko

{"title":"ASSESSMENT OF PROFITABILITY AND TAX BURDEN OF AGRICULTURAL ENTERPRISES AS PART OF AGRICULTURAL HOLDINGS","authors":"A. Savchenko","doi":"10.14258/epb202210","DOIUrl":"https://doi.org/10.14258/epb202210","url":null,"abstract":"The purpose of the study was to identify the differentiation of profitability and tax burden of legally independent agricultural organizations and organizations within agricultural holdings, as well as to determine the influence of a number of factors on the change in profitability and the level of tax burden. The article analyzes the dynamics of profitability and tax payments of agricultural organizations of the Altai Territory. During the research, data on the amount of taxes, fees and insurance payments paid by agricultural enterprises of the Altai Territory, depending on their membership in agricultural holdings, were summarized, and an assessment of the tax burden of these enterprises was given. It is established that the tax burden of agricultural organizations that are part of agricultural holdings is higher than the tax burden of legally autonomous organizations, which is primarily due to the specialization of economic entities. The profitability of agricultural enterprises’ production was also determined by the structure of their marketable products. It is noted that the revenue and the amount of taxes and fees to varying degrees have an impact on the tax burden of organizations that are part of agricultural holdings and legally autonomous enterprises.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121530814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ECONOMIC AND PROFESSIONAL ASPECTS OF CONVICTS LABOR ADAPTATION IN OPEN AND SEMI-OPEN CORRECTIONAL INSTITUTIONS 开放和半开放教养机构罪犯劳动适应的经济和专业方面

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202206

Yuriy Dyatlov

{"title":"ECONOMIC AND PROFESSIONAL ASPECTS OF CONVICTS LABOR ADAPTATION IN OPEN AND SEMI-OPEN CORRECTIONAL INSTITUTIONS","authors":"Yuriy Dyatlov","doi":"10.14258/epb202206","DOIUrl":"https://doi.org/10.14258/epb202206","url":null,"abstract":"The problems of the article are related to the need to ensure effective labor adaptation of persons detained in places of imprisonment, as an important part of the process of their resocialization and social adaptation in accordance with international requirements and standards, the modern needs of Russian society and the state. The purpose of the work is to identify and compare the economic and professional features of adaptation to the work of the special continent of open and semi-open correctional institutions. In this regard, the most common types of correctional institutions in the domestic penitentiary system, such as colony-settlements and correctional colonies with a strict regime, in which more than half of all those sentenced to imprisonment are serving their sentences, were the object of the study. Based on the results of the questionnaire survey, the author of the article carried out a comparative analysis of the main parameters of the statistical portrait of a sample of convicts, the peculiarities of the professional-sectoral structure of employment of the special contingent of these types of correctional institutions, motives, attitudes towards work, the degree of adaptation to work, etc. A number of problems and discouraging factors of the respondents’ labor activity were identified. The research results are intended to substantiate the directions of development and improvement of the sphere of convicts labor adaptation.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129229926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUATION OF THE SCIENTIFIC ACTIVITY OF THE UNIVERSITY DEPARTMENTS BASED ON THE RATING OF THE TEACHING STAFF 以教学人员的评价为基础对大学院系的科学活动进行评价

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202207

O. S. Koshevoy

{"title":"EVALUATION OF THE SCIENTIFIC ACTIVITY OF THE UNIVERSITY DEPARTMENTS BASED ON THE RATING OF THE TEACHING STAFF","authors":"O. S. Koshevoy","doi":"10.14258/epb202207","DOIUrl":"https://doi.org/10.14258/epb202207","url":null,"abstract":"The scientific activity of universities is one of the most important elements of the educational environment of an educational organization, aimed primarily at providing high-quality graduate training that meets modern requirements for ensuring the fulfillment of strategic tasks of state development. \u0000The purpose of this study was to develop a methodology for evaluating the research work of the university department that meets the general theoretical methods of its organization. \u0000Given the structure of most universities, which is based on institutes (faculties) and departments, it is quite difficult to carry out an objective assessment of the research work of the department, since the teaching staff of the department implements tasks for teaching students in disciplines that are not directly related to the name and scientific direction of the department. The Institute of Cathedral scientific schools also does not reflect an objective assessment of the activities of the entire teaching staff, and is, as a rule, formal in nature. Based on this, the research work of the teaching staff of the departments is evaluated within the framework of a general rating assessment, which has a number of significant drawbacks, both from the point of view of objectivity and the methodology of its construction.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115226747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ON THE CRISIS OF PAYMENT FOR TRAINERS OF SPORTS SCHOOLS: INVITATION TO DISCUSSION 论体校教练员薪酬危机:邀请讨论

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202211

I. I. Samsonov, N. Popova

{"title":"ON THE CRISIS OF PAYMENT FOR TRAINERS OF SPORTS SCHOOLS: INVITATION TO DISCUSSION","authors":"I. I. Samsonov, N. Popova","doi":"10.14258/epb202211","DOIUrl":"https://doi.org/10.14258/epb202211","url":null,"abstract":"The article is devoted to the study of the procedure for the formation of standard costs for the remuneration of the coaching staff in relation to the applied systems of remuneration of their labor. The authors, having studied the issue of the systems of remuneration used, come to the conclusion about the enormous popularity of the “group” system, but the partial use of the “hourly”, “capitation”, “rating” system of remuneration. The study of the procedure for the formation of standard costs for the wages fund indicates a devaluation of the standard costs for wages of trainers to 72.5%, which is explained by insufficient consideration of the conditions of the external and (or) internal environment of the organization. In the context of the harmonization of legislation carried out in the country, the authors proposed to restructure the procedure for determining the normative costs, taking into account the identified contradictions, taking into account: 1) revision of the allocation of independent work as a mandatory form of organizing the training process, 2) unification of the duration of the lesson regardless of the type of economic activity of the program being implemented, 3) special the nature of the work of coaches, 4) the peculiarities of recruiting groups of sports training, 5) the need to revise the classification of sports training services.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123933676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE POTENTIAL FOR THE DEVELOPMENT OF CONSUMER COOPERATION IN DAIRY CATTLE BREEDING IN THE REGION 在该区域发展奶牛养殖消费者合作的潜力

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202204

S. Vorobyov, V. Vorobyova, O. Titova

{"title":"THE POTENTIAL FOR THE DEVELOPMENT OF CONSUMER COOPERATION IN DAIRY CATTLE BREEDING IN THE REGION","authors":"S. Vorobyov, V. Vorobyova, O. Titova","doi":"10.14258/epb202204","DOIUrl":"https://doi.org/10.14258/epb202204","url":null,"abstract":"The article provides a literary review of the development of consumer cooperation in milk production, identifies municipalities of the Altai Territory with different potential for the development of cooperation of small forms of management in dairy cattle breeding. It is shown that in conditions of a decrease in the number of cows in all categories of management, the proportion of municipalities in the region with the highest and highest potential for the development of consumer cooperation increases. The activity of six agricultural consumer cooperatives in certain rural areas of the region does not allow for the coverage of consumer cooperation in most of the municipal districts with a high potential for the development of joint activities of small business entities in the field of milk production. It is noted that consumer cooperation in agriculture develops only with state support and the presence of initiative entrepreneurs, and in areas with a suitable agrarian structure for the formation of non-profit associations of milk producers, it is still necessary to develop the necessary infrastructure, conduct organizational and educational work.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128372235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

STATISTICAL ANALYSIS OF RURAL POVERTY FACTORS IN THE RUSSIAN FEDERATION 俄罗斯联邦农村贫困因素的统计分析

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202205

E. Grigorieva, E. Shilova, S. Z. Stakutis

{"title":"STATISTICAL ANALYSIS OF RURAL POVERTY FACTORS IN THE RUSSIAN FEDERATION","authors":"E. Grigorieva, E. Shilova, S. Z. Stakutis","doi":"10.14258/epb202205","DOIUrl":"https://doi.org/10.14258/epb202205","url":null,"abstract":"The article presents the results of a correlation analysis of the ratio and dynamics of poverty in the constituent entities of the Russian Federation. The methodological foundations of the study are presented as a review of Russian and foreign studies of the ratio and reasons of poverty. We proposed the classification of the Russian constituent entities by the ratio of urbanization and conducted the two-dimensional grouping of constituent entities with an average ratio of urbanization by the ratio of poverty in 2019. The results of this study confirm the spread of poverty in rural areas and a high level of differentiation of constituent entities by poverty indicators. \u0000Multiple correlation analysis allowed us to estimated models of multiple regressions and identifies significant independent variables of the ratio and dynamics of poverty in constituent entities with an average ratio of urbanization. It is concluded that the poverty ratio is lower in those constituent entities where tourism, manufacturing, animal husbandry, individual entrepreneurship, higher education and postgraduate studies are better developed. But poverty reduction is more successful in those constituent entities where trade, transport and warehousing logistics are developing. \u0000In general, the study confirms the need to take into consideration specific regional features of the development of Russian constituent entities in the fight against poverty, the use of a targeted integrated approach in the selection of measures to reduce poverty.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133175345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ASSESSMENT OF PROSPECTS FOR THE DEVELOPMENT OF RURAL TOURISM IN THE ALTAI TERRITORY 阿尔泰地区乡村旅游发展前景评价

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202209

M. V. Petrova

{"title":"ASSESSMENT OF PROSPECTS FOR THE DEVELOPMENT OF RURAL TOURISM IN THE ALTAI TERRITORY","authors":"M. V. Petrova","doi":"10.14258/epb202209","DOIUrl":"https://doi.org/10.14258/epb202209","url":null,"abstract":"In recent years, against the background of the coronavirus pandemic in Russia, the importance of domestic tourism has been increasing. Prospects for the development of rural tourism are associated with the implementation of state support measures for tourism in Russia, adopted in 2021, which was declared the Year of Rural Tourism by the World Tourism Organization (UNWTO). The article assesses the prospects for the development of rural and ecological tourism in the Altai Territory, taking into account the specifics of natural conditions and cultural and historical features of the region. \u0000Altai Krai has favorable natural and climatic conditions for the development of rural tourism. Currently, a state program to support the development of tourism in the region is being implemented. Based on the research carried out by the author, recommendations were developed to reveal the potential of rural tourism development as an important direction of sustainable rural development. The implementation of the developed recommendations will contribute to increasing the attractiveness of rural and ecological tourism in the Altai Territory, and in general, the development of domestic tourism in Russia.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131708979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

LABOR MARKET: CHANGES IN THE LABOR SPHERE, MODERN CHALLENGES 劳动力市场:劳动力领域的变化，现代挑战

Economics Profession Business Pub Date : 2022-03-14 DOI: 10.14258/epb202208

A. Kylgyday

引用次数: 0