Scientific Research and Development. Economics of the Firm最新文献_第10页

On Stabilization of the Construction Sector 论稳定建造业

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-43-48

S. Baurina

引用次数: 0

Study of the Patterns of Organizational Development of Construction Organizations in the Russian Federation Using Cluster Analysis 基于聚类分析的俄罗斯联邦建筑企业组织发展模式研究

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-49-54

A. Bobkov

引用次数: 0

Development Trends of Joint Stock Companies 股份公司的发展趋势

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-55-62

V. Galanov, A. Galanova

{"title":"Development Trends of Joint Stock Companies","authors":"V. Galanov, A. Galanova","doi":"10.12737/2306-627x-2021-10-4-55-62","DOIUrl":"https://doi.org/10.12737/2306-627x-2021-10-4-55-62","url":null,"abstract":"Joint-stock company is the pinnacle of development of organizational forms of functioning of private capital. Having emerged at a certain stage in the development of the market, a joint-stock company has become the leading form of concentration of private capital and the main source of their further growth including the form of citizens' money savings. The expansion of the size and circle of private capital owners, in turn, required further development of the specific composition of joint-stock companies, on the one hand, towards increasing their publicity and increasing the number of shareholders, and, on the other hand, in order to ensure the processes of the fastest, cheapest, complete and the relatively “safe” inclusion of small private savings in total equity. This revealed the specific process of the division of labor in the field of investment. Investment funds that specialized in \"collecting\" private savings for their investment in stakes in different companies have emerged, and professional financial intermediaries have developed in order to provide all the necessary services to ensure the process of mass investment in shares. Taken together, all these processes reflect the growth of the social character of modern private capital uniting in joint-stock companies and similar organizations. However, this process of growth of \"socialization\" of private capital has its own internal limit, which is that any form of pooling of private capital should not cease to be a source of growth of private capital and personal wealth of members of modern society.","PeriodicalId":350418,"journal":{"name":"Scientific Research and Development. Economics of the Firm","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134515607","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

Construction of a Multiplicative Model for Calculating the Volume of Production of Finished Products of a Mining Enterprise 矿山企业产成品产量计算的乘法模型构建

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-72-79

A. Shembel', O. Sorvina

{"title":"Construction of a Multiplicative Model for Calculating the Volume of Production of Finished Products of a Mining Enterprise","authors":"A. Shembel', O. Sorvina","doi":"10.12737/2306-627x-2021-10-4-72-79","DOIUrl":"https://doi.org/10.12737/2306-627x-2021-10-4-72-79","url":null,"abstract":"The article is devoted to the issues of planning and budgeting of mining enterprises. External conditions (mining and geological, mining engineering, weather) have a significant impact on the volume of production of finished products and the amount of conditionally variable expenses of a mining enterprise. A different combination of these conditions during a calendar year leads to a change in the volume of production of finished products per unit of time, which creates uncertainty and complicates the planning and budgeting process. The paper proposes a method for calculating the planned volume of production of finished products, taking into account various external conditions, the limitations (limits) that should be taken into account when calculating the volume of production are disclosed. The methodology is developed taking into account the peculiarities of the technological process of production of finished products (fractional crushed stone) of a mining enterprise. Methodological tools of the research: analysis of statistical data on the industry and individual mining enterprises, analysis of the practical activities of mining enterprises. The factors that have a significant impact on the volume of production of finished products in the mining industry are considered. A three-factor multiplicative model is constructed that allows taking into account the influence of mining, geological, mining and weather conditions on the volume of production of finished products of a mining enterprise.","PeriodicalId":350418,"journal":{"name":"Scientific Research and Development. Economics of the Firm","volume":"361 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125652484","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

Digitalization of the Economy and Efficiency of Tax Control 经济数字化与税控效率

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-20-25

R. Ahmadeev, T. Morozova

{"title":"Digitalization of the Economy and Efficiency of Tax Control","authors":"R. Ahmadeev, T. Morozova","doi":"10.12737/2306-627x-2021-10-4-20-25","DOIUrl":"https://doi.org/10.12737/2306-627x-2021-10-4-20-25","url":null,"abstract":"The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aimed at ensuring a steady increase in the welfare of citizens. They stimulate the competitiveness of the domestic economy in the medium term. At the same time, the number of field tax audits as of July 01, 2021 decreased by 31% as compared to the same period as of July 01, 2017. The total number of additional accruals revealed by field tax inspections increased 2.5 times, reaching an average of 40.2 million rubles per inspection unit. At the same time, control and enforcement of tax compliance measures are increasing. The introduction of elements of digitalization is now an effective mechanism in the collection of information about the levels of consumption of individuals or households. It also takes into account the amount of capital and the amount of assets, grouped according to individual categories of households. Digitalization allows the transfer of information received from third parties, including the amount of income received, as well as the amount of consumption for the tax period. According to the results of the study, the dependence of digital technologies used by the fiscal authorities, the number of field tax audits and additional tax assessments were identified. In addition, possible areas of improvement of tax control methods in today's digital relationships were identified.","PeriodicalId":350418,"journal":{"name":"Scientific Research and Development. Economics of the Firm","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131473402","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

Agroecological Accounting Issues in the Aspect of the Interaction of Agriculture with the Environment 农业与环境相互作用下的农业生态会计问题

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-90-95

E. Yarnyh, M. Telyuk, A. Kotorkov

{"title":"Agroecological Accounting Issues in the Aspect of the Interaction of Agriculture with the Environment","authors":"E. Yarnyh, M. Telyuk, A. Kotorkov","doi":"10.12737/2306-627x-2021-10-4-90-95","DOIUrl":"https://doi.org/10.12737/2306-627x-2021-10-4-90-95","url":null,"abstract":"The subject of this study is agroecological activity that combines the goals of agricultural production with maximum consideration of the tasks of environmental protection and rational use of natural resources, as well as the corresponding indicators that allow tracking the process and the main results of the considered integrated activity. A comprehensive comparative analysis of the conceptual apparatus and main definitions defining the sphere of interests of agroecology, agroecological accounting and statistics, used by various scientific institutions and individual scientists in specialized international organizations, primarily FAO, OECD, European Association for Agroecology, Eurostat and some other similar structures, in the CIS countries, Spain, Brazil and a number of other states, as well as in the French Ministry of Agriculture and the US Department of Agriculture. The objects of the analysis were mainly the approaches of various international organizations to defining the scope and structure of agroecological measures and individual actions, including the proposed accounting and statistical indicators. Particular attention is paid to the problem of organic agricultural production, i.e. the release of organic agricultural products and its place in the composition of agroecological statistics.","PeriodicalId":350418,"journal":{"name":"Scientific Research and Development. Economics of the Firm","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114938414","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 Financing As a Form of Interaction Between Small and Large Businesses 风险融资:中小企业与大企业互动的一种形式

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-12-19

A. Smirnova

引用次数: 0

Analysis of the Economic Security of the Power Grid Complex in Russia Based on an Assessment of the Likelihood of Bankruptcy of Enterprises 基于企业破产可能性评估的俄罗斯电网联合体经济安全分析

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-34-42

M. Bulatenko, Ya. Romanov

{"title":"Analysis of the Economic Security of the Power Grid Complex in Russia Based on an Assessment of the Likelihood of Bankruptcy of Enterprises","authors":"M. Bulatenko, Ya. Romanov","doi":"10.12737/2306-627x-2021-10-4-34-42","DOIUrl":"https://doi.org/10.12737/2306-627x-2021-10-4-34-42","url":null,"abstract":"Natural monopolies are one of the most profitable sectors of the economy. However, due to the lack of competition, the government has to regulate prices through rigid tariffs, thereby limiting the amount of revenue. This trend plays a huge role for the end consumer, as prices are fixed by the public sector. This negatively affects the economic security of the monopolist enterprise. Improper management of an enterprise in conditions of government regulation, limited investment resources, high consumer requirements for the quality of electricity can lead to the bankruptcy of the power grid company.To identify the risk of bankruptcy in the article, calculations were performed using multiple discriminant analysis models (MDA models: Altman's two-factor model and Fedotova's two-factor model) and logistic models (Logit models: Gruzchinsky's model (2003) and Lin-Piesse's model (2004)) of the annual financial reports of enterprises of the electric grid complex of Russia (subsidiaries of PJSC Rosseti, such as: OJSC IDGC of Urals, PJSC IDGC of Center and Volga Region, PJSC Rosseti Volga, PJSC Rosseti Kuban, PJSC TRK) for the last five years (2016-2020, this period characterizes the financial situation of enterprises before and during the Covid-19 pandemic).","PeriodicalId":350418,"journal":{"name":"Scientific Research and Development. Economics of the Firm","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128663450","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

Classification of Digital Technologies in the Sphere of Public Procurement and corporate Readiness for Their Implementation 数字技术在公共采购领域的分类和企业对其实施的准备

Scientific Research and Development. Economics of the Firm Pub Date : 2021-12-10 DOI: 10.12737/2306-627x-2021-10-4-26-33

M. Umnova, A. Kokoreva, O. Ikonnikov

引用次数: 0

Logistic Solutions for the Organization of Combined Cargo Transportation 货物联运组织的物流解决方案

Scientific Research and Development. Economics of the Firm Pub Date : 2021-10-07 DOI: 10.12737/2306-627x-2021-10-3-79-85

I. Procenko, G. Merkur'ev, N. Bahmet'ev

引用次数: 0