{"title":"STATE AND DIRECTIONS OF IMPLEMENTATION OF THE REGIONAL STATE POLICY IN THE FIELD OF DIGITAL TRANSFORMATION IN THE ASTRAKHAN REGION","authors":"O.A. Kulicheva, L.I. Sergazieva","doi":"10.52623/2227-4383-1-43-15","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-15","url":null,"abstract":"The process of implementing the state policy in the field of digital transformation in the regions of the Russian Federation is considered on the example of the Astrakhan region. The authors substantiate the need for active participation of regional authorities in the process of digitalization of the region. \u0000The article examines the experience of digitalization of the Astrakhan region, examines in detail regional projects in the field of digital economy development. The experience of the Astrakhan region shows that the process of digitalization in the regions is quite active. This is due to the need to expand the digital space, create infrastructure and achieve the competitiveness of the region in order to attract investors. \u0000The authors conclude that the socio-economic development of the region largely depends on the level of its digitalization. It is digitalization that is driving the development of the regional economy and improving the quality of life in the regions of Russia. The uneven territorial development of the subjects of the Russian Federation, the availability of the Internet space, as well as the length of the approval period for the introduction of digital technologies seriously hinder the digital transformation in the regions.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115146909","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}
{"title":"IMPLEMENTATION AND ORGANIZATION PROBLEMS OF INTERNAL AUDIT IN THE RUSSIAN FEDERATION AGROSECTOR","authors":"Zh.A. Mosoyan","doi":"10.52623/2227-4383-1-43-17","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-17","url":null,"abstract":"The article reveals the features of the implementation of internal audit in the companies of the agroindustrial sector of Russia, the main difficulties and current trends of its development. Today, the tasks of internal audit are diverse, depending on the industry differences of economic entities, organizational and legal forms, and the preferences of owners and managers of enterprises. To improve the well-being of the enterprise and optimize management activities, it is necessary to implement an independent internal audit system that will have all the necessary human and technical resources. Unfair and ineffective actions of the company's management can be significantly reduced by increasing the level of independence of the internal audit service, providing internal auditors with the necessary methodological tools that are aimed at reducing the likelihood of unfair actions of management and inefficient use of the company's resources. The main difficulties of the development of the internal audit system in the modern conditions of economic activity of agricultural enterprises are analyzed and development options are proposed.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129758525","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}
{"title":"SOME ASPECTS OF THE ORGANIZATION AND FUNCTIONING OF REGIONAL CONSTITUTIONAL JUSTICE IN THE FEDERAL REPUBLIC OF GERMANY AND THE RUSSIAN FEDERATION","authors":"M. Demidov, I. V. Semyonova","doi":"10.52623/2227-4383-1-43-22","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-22","url":null,"abstract":"The development of the institution of constitutional control emphasizes the importance of the Constitution as an act that establishes the basis of the legal status of the individual, the structure and relationship of state bodies and the basis of the legal status of the state at the international level. The peculiarities of the organization of the activities of specialized bodies of constitutional justice and other bodies of constitutional control in foreign countries are of considerable scientific interest. In countries with a federal form of territorial structure, both a federal body of constitutional control and similar bodies in the subjects of the federation can be created. From the point of view of the considered problems, the experience of the constitutional justice of the Federal states of Germany is instructive. The organization of their work and the results of their activities are considered to be among the most successful on the European continent. Most often, the terms of reference of the German land courts are determined by analogy with the Federal Constitutional Court. The paper notes that the experience of the functioning of constitutional justice in the federal states of Germany can be used in the organization of the system of regional constitutional control in Russia in the context of the ongoing processes of its reform.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114476534","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}
{"title":"THE VALUE OF EDUCATIONAL QUALIFICATIONS IN THE FORMATION OF THE PERSONNEL OF THE JUDICIAL INSTITUTIONS OF THE RUSSIAN EMPIRE IN THE SECOND HALF OF THE XIX CENTURY","authors":"N. G. Tarakanova, F. Yambushev, T.Y. Pyatkina","doi":"10.52623/2227-4383-1-43-27","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-27","url":null,"abstract":"One of the most important provisions of the Judicial Statutes of the Russian Empire of 1864 should be recognized as the introduction of a professional educational qualification for judges of general courts, judicial investigators,prosecutors and jurors. The new educational criterion had a deeper meaning than just an element of the reformers ' personnel strategy. It allowed not only to raise the professional level of judicial officials, but also ensured the implementation of democratic principles of judicial reform, such as transparency, adversarial, oral, as well as became an incentive for the development of legal science and education, contributed to the elimination of the vices of the old judicial system. The professional educational qualification has significantly influenced the entire system of training legal personnel, led to the search for new educational models that would allow an optimal combination of obtaining theoretical knowledge that forms legal thinking and practical skills necessary for working in new judicial institutions. For the first time, the way was opened for a critical understanding of the current Russian legislation.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125235813","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}
{"title":"REASONS, FACTORS AND CONSEQUENCES OF AGENCY PROBLEM IN MODERN CONDITIONS","authors":"S. I. Vasilyev","doi":"10.52623/2227-4383-1-43-4","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-4","url":null,"abstract":"This article is about agency relationship which formed due to the delegation of part of the powers of shareholders to employees. Also, this article is about the emergence of an agency problem which is aggravated by behavioral and environmental factors. The main reason of the agency problem is the separation of ownership from control. The divergence of interests between owners and managers leads to an increase in agency costs in this area. The central issue in the theory of agency relations is agency costs. The purpose of the study is to analyze the history of the development of the theory of corporate governance and the theory of agency relations. The relevance of the agency problem and the problem of corporate governance lies in the study of theoretical and practical research of agency costs, sources and factors which influence on the investment activities of the company. As a result of the study, the emergence and formation of the concept of agency costs were considered","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116545038","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}
{"title":"FISCAL PARADIGM OF VALUE ADDED TAX DEVELOPMENT IN RUSSIA","authors":"T.V. Muravlyova","doi":"10.52623/2227-4383-1-43-18","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-18","url":null,"abstract":"This article is about one of the most important budget-forming taxes – value added tax. This tax has an obvious fiscal orientation. Its impact on economic processes is also very great. Over the past five years, VAT revenues to the budget have almost doubled. Although this is partly due to inflationary processes. Based on the analysis of the dynamics of this tax in recent years, the impact of the increase in the rate on inflation and the stability of this tax regardless of changes occurring at the macro level, specific proposals for its improvement have been developed. \u0000The author notes that an increase in the rate leads to an increase in inflationary processes in the country. In the context of the current economic situation, due to the influence of the coronavirus pandemic, the introduction of additional VAT benefits for representatives of the real sector of the economy is necessary and logical to prevent further provoking inflation. In addition, further VAT reform should take into account the rise in food prices in the country.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"465 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124368897","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}
{"title":"DIRECTIONS OF OPTIMIZING FINANCIAL CONTROL FOR MANAGEMENT DECISION MAKING","authors":"E.V. Gudozhnikova, I. Volgina","doi":"10.52623/2227-4383-1-43-6","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-6","url":null,"abstract":"In the article, the author investigates the directions of financial control as a self-regulating area of effective management of financial flows, which directly contacts the external environment and is associated with the optimization of the use of financial resources to achieve the general goals of an economic entity, i.e. profit maximization. The results of research in the field of finance show that effective financial activity is considered to be one of the central indicative factors for the formation and effective policy of economic growth, as well as the success and development of enterprises. The practical significance of the scientific research lies in the development of a set of theoretical and methodological provisions for improving the direction of optimization of financial control for the leaders to make rational decisions in the field of managing the financial and economic activities of the organization.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123530808","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}
{"title":"THE TECHNOLOGIES «SMART CITY» AND THEIR APPLICATION IN THE TERRITORY MANAGEMENT","authors":"G. Zorin","doi":"10.52623/2227-4383-1-43-9","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-9","url":null,"abstract":"The smart city is one of the modern concepts of development and management of urban infrastructure and the economy of the territory. Thanks to its idea of introducing the best technologies, this concept contributes not only to the development of consumer innovations, but also to the optimization of urban management processes. It also allows making economically sound decisions that are more effective for citizens, taking into account changes in their number and consumer preferences in the future. \u0000The article attempts a theoretical study of the concept of «smart city». The city and technologies are considered from the standpoint of a systematic approach, according to which the system is a set of interrelated technologies for managing the territory. The existing variants of «smart city» technologies are summarized, and based on the conducted research, proposals for their development in the city administration in the Russian Federation in the near future are formed.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124904007","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}
{"title":"SUDEBNIK 1589: FEATURES OF THE LEGAL REGULATION OF PEASANT LAND OWNERSHIP AND LAND USE IN NORTH-WESTERN RUSSIA","authors":"N. V. Parshina, A. A. Chuprova","doi":"10.52623/2227-4383-1-43-26","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-26","url":null,"abstract":"The article is devoted to the legal review of the monument of law of the last quarter of the XVI century – the Sudebnik of 1589, namely, its norms on peasant land ownership and land use. The article analyzes the legislative regulation of land relations in the north-western lands of Russia with the help of historical-legal and comparative-legal methods. To summarize the results of the study, the authors also considered the norms of the Judicial Code of 1550, which regulate the above-mentioned circle of public relations, but are applied in the central regions of Russia, where serfdom existed and actively developed. The comparative characteristics of the legal regulation of land relations among the peasantry in these legal monuments allow us to assert the interdependence of the rights of the Russian landowner on the territorial factor. The authors come to the conclusion that the peculiarity of the legal regulation of land relations in the Judicial Code of 1589 was interconnected and mutually conditioned by the specifics of the social and social structure of Pomerania, on the territory of which its norms were distributed, and where, unlike the central regions of the Moscow Kingdom, the peasant population lived free from serfdom.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125154025","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}
{"title":"THE WORKING PROGRAMS FORMATION OF DISCIPLINES PROFILE «ACCOUNTING, ANALYSIS AND AUDIT» IN THE FRAMEWORK OF THE IMPLEMENTATION OF THE FSES 3++","authors":"T. Zavyalova, T.V. Bulychyova","doi":"10.52623/2227-4383-1-43-8","DOIUrl":"https://doi.org/10.52623/2227-4383-1-43-8","url":null,"abstract":"The article considers the tools for the working programs formation of the disciplines of the training direction 38.03.01 «Economics», the profile «Accounting, analysis and audit». The change in the development tools is associated with the introduction of the new FSES 3++ and the use of professional standards for the formation of professional competencies. Two professional standards «Accountant» and «Auditor» are used as a base. The achievement of professional competencies is carried out using indicators of achievement of competencies, and the learning outcomes are formed knowledge, skills and possession of skills within the framework of professional competencies. As an example, the disciplines of the part that is formed by the participants of educational relations are used: «Accounting management Accounting» and «International financial reporting standards». The proposed tools for the formation of work programs of disciplines is one of the elements of the educational program and it allows implementing the provisions of the Federal State Educational Standard 3++ and meet the requirements of professional standards, which is required in the labor market in modern conditions.","PeriodicalId":262841,"journal":{"name":"Vestnik of the Russian University of Cooperation","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129244538","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}