Финансы и управление最新文献_第4页

The evolution of taxation in the United Kingdom of Great Britain and Northern Ireland as a history of relations between the state and the taxpayer. 大不列颠及北爱尔兰联合王国税收的演变是一部国家与纳税人关系的历史。

Финансы и управление Pub Date : 2022-02-01 DOI: 10.25136/2409-7802.2022.2.33055

Anastasiia Andreevna Drozdova

{"title":"The evolution of taxation in the United Kingdom of Great Britain and Northern Ireland as a history of relations between the state and the taxpayer.","authors":"Anastasiia Andreevna Drozdova","doi":"10.25136/2409-7802.2022.2.33055","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.2.33055","url":null,"abstract":"The object of this study is the most significant stages of the development of the tax system in the United Kingdom of Great Britain and Northern Ireland. The subject of this study is the history of the search for a compromise between the needs of the population and the Government. The author pays special attention in the article to how significant the influence of the people of Great Britain on the tax system of this state turned out to be. Along with this, in the process of work, the influence of taxes that existed earlier on the current taxation system, as well as the reasons for their introduction and cancellation, is also considered. Also, in the article, the author studies the relationship of taxation policy, doctrinal views, the introduction and abolition of certain taxes in the state. The novelty of the research lies in the study of factors that influenced the formation of the UK taxation system, among which the relations between the state and the taxpayer occupy a special place. In the course of the research, the author comes to the conclusion that the state manages to create an effective and well-structured tax system largely due to the concern to find a balance between its interests and the interests of the population. Also, the author notes that the way to create such a successful tax system was not always easy. Nevertheless, the current tax system in the UK contributes not only to replenishing the treasury, but also to the prosperity of the state economy, as well as attracting taxpayers from all over the world.","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133174680","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

Monetary policy instruments and the achievement of three macroeconomic goals in the USA and Japan 美国和日本的货币政策工具与三大宏观经济目标的实现

Финансы и управление Pub Date : 2022-02-01 DOI: 10.25136/2409-7802.2022.2.37788

O. Afanasyeva

{"title":"Monetary policy instruments and the achievement of three macroeconomic goals in the USA and Japan","authors":"O. Afanasyeva","doi":"10.25136/2409-7802.2022.2.37788","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.2.37788","url":null,"abstract":"\u0000 Currently, the issues of the implementation of monetary policy, the use of its tools to achieve economic growth and other macroeconomic goals are particularly relevant. It is of great importance to identify the results of using various transmission channels in achieving the main macroeconomic targets. The use of monetary policy instruments can have both a stabilizing character and the opposite of what is expected, which must be taken into account when implementing monetary policy.The purpose of the study is to select monetary policy instruments to influence the achievement of such macroeconomic goals as: GDP growth, inflation, unemployment in the United States and Japan. The study develops the principle of \"goals-tools\" in relation to monetary policy. The possibility of achieving three macroeconomic goals simultaneously is being considered. В The methodology of the study is represented by the theory of economic policy of Ya. Tinbergen. To assess the possibility of achieving three macroeconomic goals simultaneously (GDP growth, inflation, unemployment rate) in the USA and Japan due to changes in the use of monetary policy instruments, the toolkit of a system of independent equations has been implemented. The overall result of the study is to determine the impact of monetary policy instruments in order to achieve a combination of three macroeconomic goals in the United States and Japan. The analysis of the countries presented showed that each of them has a specific impact of instruments, even with a similar impact, its strength differs in different countries, which must be taken into account when using the same type of monetary policy instruments to achieve macroeconomic goals.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126901781","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

Inflation in Russia: revealing the causes and the path of decline (on the strategic management platform) 俄罗斯的通货膨胀:揭示衰退的原因和路径(在战略管理平台上)

Финансы и управление Pub Date : 2022-02-01 DOI: 10.25136/2409-7802.2022.2.37406

E. I. Golikova

{"title":"Inflation in Russia: revealing the causes and the path of decline (on the strategic management platform)","authors":"E. I. Golikova","doi":"10.25136/2409-7802.2022.2.37406","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.2.37406","url":null,"abstract":"\u0000 In this study, it is proposed to conduct an experimental monetary reform in one of the regions of Russia. To carry out monetary reform by introducing a fee for the use of funds in the balance at the end of the month of each of the participants in economic relations. The purpose of the new monetary reform is to achieve the reduction of inflation to zero. This study is based on observations and practical experience of European countries, China. In this paper, the author believes that monetary inflation is caused by money added during distribution in different ratios. As the root cause of inflation, interest is singled out as one of the components added during the distribution of money, which generates a social conflict regarding the redistribution of public wealth. The experimental monetary reform may be the beginning of other reforms and a component of Russia's economic development within the framework of strategic management. The advantages of monetary reform of the natural economic order in combination with other reforms are as follows: reduction of inflation (almost to zero), which is caused mainly by a significant percentage component of the distributed funds; exclusion of percentages from the cost components and, as a consequence, prices as an instrument of income redistribution in an unfair way, i.e. accumulation of most of the income from a small group of individuals, and in amounts larger than they need; prevention of social catastrophe, prevention of social unrest and social clashes, reduction of the level of aggressiveness in society and the onset of social justice; reduction of prices for goods and services up to 50%; the emergence of a stable nationally-oriented quality economy; the possibility of updating physically and morally worn out fixed assets of public infrastructure; GDP growth. \u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133034544","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

Firm's strategies and business models for growth based on open innovation 基于开放式创新的企业增长战略和商业模式

Финансы и управление Pub Date : 2022-02-01 DOI: 10.25136/2409-7802.2022.2.37495

S. Kuzmin

{"title":"Firm's strategies and business models for growth based on open innovation","authors":"S. Kuzmin","doi":"10.25136/2409-7802.2022.2.37495","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.2.37495","url":null,"abstract":"\u0000 The concept of open innovation, which emerged in the early 2000s, has now been put into practice. Using the example of many firms, it was found out that the skillful use of the methodology of open innovation makes it possible to make a qualitative leap in the development of advanced technologies, while in a short time and with significant resource savings. However, not all firms and not always manage to achieve decisive success in using open innovations for growth and competitiveness. This study shows that the reason for this is the wrong choice of a strategy based on open innovation, as well as the inconsistency of even a correctly chosen strategy of the company's business model. To overcome it, organizational changes are required that will ensure the compatibility of the strategy and a business model acceptable for its implementation. The concept of the relationship between open innovation strategies and their corresponding business models developed in the article makes it possible to make the work of designers of a company's growth and development strategy based on open innovations more rational and productive, and to reduce the likelihood of strategy failure during its implementation. A systematic study of the impact of various open innovation strategies on the development of business models should be continued in terms of specifying such an impact depending on the scope of the company's activities, its size, structure, specifics of business processes, cultural traditions, methods of stimulating staff receptivity to open innovation, leadership styles, communication systems and organizational power structure.The main objective of the open innovation strategy is not to implement deep integration of external sources into the activities of an innovative company, but to provide opportunities for the development and implementation of a business model that ensures close cooperation of the company with its external partners and mutual exchange of knowledge between them.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"17 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120918697","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

Reduction of construction time as a result of increasing the shift to three 减少施工时间，因为增加了三个班次

Финансы и управление Pub Date : 2022-02-01 DOI: 10.25136/2409-7802.2022.2.34479

Konstantin Evgenevich Salnikov

{"title":"Reduction of construction time as a result of increasing the shift to three","authors":"Konstantin Evgenevich Salnikov","doi":"10.25136/2409-7802.2022.2.34479","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.2.34479","url":null,"abstract":"\u0000 The subject of the study is the managerial relations arising in the process of shortening the duration of construction as a branch of material production engaged in the construction and reconstruction of buildings and structures for various purposes. The object of the study is: the construction complex as a whole; enterprises of various forms of ownership operating in the investment and construction sector; organizational and legal forms of interaction of participants in the investment and construction process; state regulation in the field of capital construction. The purpose of the work is to solve the key problems of construction time management: assessment of the duration of processes and allocation of resources. The author examines in detail such aspects of the topic as in-line organization of work; technological complexes of work; nomenclature of work; productivity of machines and mechanisms; daily number of shifts (shifts); intensity of work; planning of construction production; types of construction processes; construction crews; regulatory (directive) time of work. Special attention is paid to the specifics of calculating the composition of the team for roofing works. The scientific novelty of the conducted research is determined by the insufficient study of the issues of improvement, theoretical, experimental and feasibility studies of technological processes, methods and forms of organization of construction and its production base, in terms of the problems of reducing the duration of construction. The significance of the work carried out for the national economy is to study the theory and practice of reducing the duration of construction and finding solutions to scientific and technical problems of construction by developing and creating competitive construction technologies and organizational and technological solutions that ensure the intensification of the processes of construction, reconstruction and modernization of buildings and structures while reducing labor, material, technical and fuel and energy resources. \u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126621328","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 measurement and dynamics of financial openness of Chinese economy 中国经济金融开放的测度与动态

Финансы и управление Pub Date : 2022-01-01 DOI: 10.25136/2409-7802.2022.1.37698

Weili Zhao

{"title":"The measurement and dynamics of financial openness of Chinese economy","authors":"Weili Zhao","doi":"10.25136/2409-7802.2022.1.37698","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.1.37698","url":null,"abstract":"\u0000 Currently there are many literatures examining the linkage between financial openness and other economic factors in emerging economies. Nevertheless, the accuracy of measurement of financial openness is the prerequisite of evaluating its effects. Different scholars usually construct different indicators that capture different facets of financial openness, hence yielding systematically different regression results. Therefore, it is necessary to construct a comprehensive indicator and measure the financial openness in an all-around way. The innovation of this paper lies in the concept of “financial opening facilitation” that is newly put forwarded by the author. This paper constructs a new sub indicator: financial opening facilitation. Different from previous literatures, this paper argues that although some factors are not directly related to financial opening, they can facilitate the operation of financial institutions and support the flow of international capital, so they also play an important role. The author measures the financial openness in terms of financial account openness, financial institutions openness, financial opening facilitation. This brand-new method can be conducive to the further researchers when they examine the relation between financial openness and domestic economy. Furthermore, China's experience of financial opening can give many revelations to other emerging countries.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115092481","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

Development of a system of financial risk indicators based on logistic regression and the CorporateMetrics methodology 基于逻辑回归和公司计量学方法论的财务风险指标体系的发展

Финансы и управление Pub Date : 2022-01-01 DOI: 10.25136/2409-7802.2022.1.36057

Mikhail Sergeevich Gordienko, V. Popkov

{"title":"Development of a system of financial risk indicators based on logistic regression and the CorporateMetrics methodology","authors":"Mikhail Sergeevich Gordienko, V. Popkov","doi":"10.25136/2409-7802.2022.1.36057","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.1.36057","url":null,"abstract":"\u0000 Business entities in their practical activities are constantly faced with the presence of various risks, manifested in the negative impact on them of factors of both internal and external environment. The most important for any financial manager are financial risks (market, credit, fiscal, currency, etc.), the management skills of which in a crisis period reveals genuine professionals in their field. To simplify the management process, algorithms or models are being developed that allow increasing the efficiency and speed of the management decision-making process. The subject of this study is the development of a methodology for assessing and forecasting financial risks. The purpose of the development is to simplify the process of selecting mechanisms for influencing risk, which allows maintaining the stability of cash flows over time and achieving the target financial indicators of an economic entity. The research methodology is based on the use of a combination of logistic regression tools and the CorporateMetrics methodology. These systems of financial risk indicators are highly sensitive to changing market conditions due to unfixed thresholds determined by the average values of the indicators used by the industry. The novelty of the study lies in the fact that the joint use of various indicators and indicators allows to comprehensively assess the exposure of an organization to each type of financial risk and monitor changes in the values of risk indicators. The scope of application of the results is presented on the example of the evaluation of open data on the economic activity of MTS PJSC for the period 2016-2018, the mechanism of using the methodology is shown. It is worth noting that the ability to adapt the indicators and indicators used in the methodology allows it to be applied to any economic entity of the non-financial sector of the economy. \u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132271547","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

Venture investments as a factor in the development of the Russian economy in a pandemic 风险投资作为大流行病中俄罗斯经济发展的一个因素

Финансы и управление Pub Date : 2022-01-01 DOI: 10.25136/2409-7802.2022.1.37318

V. Lebedev, A. Avdeeva, Tural Mamedov

{"title":"Venture investments as a factor in the development of the Russian economy in a pandemic","authors":"V. Lebedev, A. Avdeeva, Tural Mamedov","doi":"10.25136/2409-7802.2022.1.37318","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.1.37318","url":null,"abstract":"\u0000 The subject of the study is the role of venture investments in the development of the Russian economy during the pandemic. The object of the study is venture investments. The purpose of the study is to identify the role of venture investments in the development of the Russian economy in the context of a pandemic. The global economic crisis caused by the pandemic is forcing investors to look for new sources of financing for the long term. The methodology of the work uses logical generalization, factorial and comparative analysis, grouping method and systematic approach. To determine the role of venture investments in the development of the Russian economy in the conditions of the coronocrisis, an assessment of the current state of venture investment in the country was carried out. The results of the study are to substantiate the importance of the development of the Russian venture capital investment market and the formation of proposals to solve problems related to the insufficient effectiveness of the implementation of venture projects. Based on the research conducted within the framework of the article, it can be concluded that venture investments had a positive impact on the economy during the pandemic, as they became a source of financing for the development of various projects, including e-commerce, which allowed many business entities to continue their activities. It is advisable to create a Venture Fund of the EAEU on the basis of RVC – the state fund of Funds, which is an institute for the development of the Russian Federation, purposefully attracts Russian and foreign investors to priority segments of the Russian economy, promotes the development of new investment instruments of the national venture market.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114466949","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: 2

The future of China's economy under the influence of trade tensions with the United States 中美贸易紧张局势影响下中国经济的未来

Финансы и управление Pub Date : 2022-01-01 DOI: 10.25136/2409-7802.2022.1.36724

N. Stepanov

{"title":"The future of China's economy under the influence of trade tensions with the United States","authors":"N. Stepanov","doi":"10.25136/2409-7802.2022.1.36724","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.1.36724","url":null,"abstract":"\u0000 The subject of the study is the trends and patterns of development of the Chinese economy, taking into account the impact of trade friction with the United States. It is proved that the conflict between the United States and China has been growing for more than half a century, intensifying in recent years, which is reflected in the growing bilateral tensions at the political and economic levels. The goal of China's modern strategy in the international arena is to make a multipolar world a reality, to make China an alternative to the United States, and as a result led to trade friction between the United States and China. China remains the most involved country in the production value chains on the world market, and is trying to maintain and increase the positions gained over the past decades. It is proved that the introduction of additional tariffs on mutual trade between the United States and China has led to classic trade effects associated with a change in the level of protection, namely, the effect of creation and shift. Their direction was opposite to the effects observed in the case of a reduction in customs duties. The main strategic directions of the development of the Chinese economy are formulated. In the new conditions, the trade war between the United States and China should be considered as a conflict that sets a certain trend. There is more and more talk about new terms of trade liberalization agreements, whether bilateral, regional or global. The institutional subsystem develops under the influence of changes in socio-economic relations.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131024550","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 impact of tourism on the national economy and methods of its assessment: literature review 旅游业对国民经济的影响及其评价方法:文献综述

Финансы и управление Pub Date : 2022-01-01 DOI: 10.25136/2409-7802.2022.1.37282

Yulia Ivanova, Valentina Viktorovna Grigoreva, K. Pozdnyakov

{"title":"The impact of tourism on the national economy and methods of its assessment: literature review","authors":"Yulia Ivanova, Valentina Viktorovna Grigoreva, K. Pozdnyakov","doi":"10.25136/2409-7802.2022.1.37282","DOIUrl":"https://doi.org/10.25136/2409-7802.2022.1.37282","url":null,"abstract":"\u0000 In the last decade, there has been a rapid growth of scientific research devoted to assessing the impact of tourism on the national economy. At the same time, existing studies of the relationship between tourism and the growth of the national economy, its potential benefits and negative externalities, are characterized by the vastness and heterogeneity of content, and often a distorted and incomplete understanding of the economic consequences of tourism. Various methods and models are used to assess the economic impact of tourism, so empirical studies vary significantly in quality and accuracy. The variety of approaches and methods causes significant discrepancies in conclusions regarding the contribution of tourism to the economy. The methods of assessing the contribution of tourism to economic growth are not without a number of drawbacks that reduce the effectiveness of their application for development management purposes. In order to highlight the basis of the research tradition in this field of knowledge, we applied the method of systematic review of the literature to analyze and generalize methodological approaches to assessing the economic impact of tourism. The article analyzed such concepts as economic contribution, economic impact, economic effect of tourism. Spatial aspects and factors influencing the economic effect of tourism are investigated. The main hypotheses and the area of existence of parameters for assessing the impact of tourism on the national economy are determined. The authors analyzed the possibilities and disadvantages of economic models used to assess the indirect and induced economic effects of tourism in modern research. The conclusions and recommendations of the authors can be used in the process of developing programs and projects for the development of tourism and the hospitality industry, improving models for assessing the impact of tourism on economic growth.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115691479","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: 1