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FUNDAMENTALS OF THE FINANCIAL CONTROL SYSTEM IN THE ACTIVITIES OF MUNICIPAL ENTITIES 市政实体活动中财务控制系统的基本原理
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-360-1-79-86
S. Alimov
{"title":"FUNDAMENTALS OF THE FINANCIAL CONTROL SYSTEM IN THE ACTIVITIES OF MUNICIPAL ENTITIES","authors":"S. Alimov","doi":"10.33979/2073-7424-2022-360-1-79-86","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-79-86","url":null,"abstract":"The article discusses the theoretical foundations of building a financial control system at the level of municipalities, provides varieties of control in the economic sphere and a scheme of structural differences between these concepts. In addition, the structure of the system of bodies exercising state (municipal) financial control and methods of its implementation is presented, as well as the approximate content of the plan of control measures is reflected.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127921767","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 PROFITABILITY OF FINANCIAL INSTRUMENTS: THEORETICAL AND PRACTICAL ASPECTS 金融工具盈利能力的评估:理论和实践方面
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-361-2-65-76
M. Vasilieva, M. Korostelkin, Yuliya S. Sorokvashina
{"title":"EVALUATION OF THE PROFITABILITY OF FINANCIAL INSTRUMENTS: THEORETICAL AND PRACTICAL ASPECTS","authors":"M. Vasilieva, M. Korostelkin, Yuliya S. Sorokvashina","doi":"10.33979/2073-7424-2022-361-2-65-76","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-65-76","url":null,"abstract":"In this article, methods for estimating the expected return on an ordinary share of Sberbank are considered and practically tested, in particular, the method for estimating the average annual return using the partial difference between the share price at the end and at the beginning of the period to the share price at the end of the period, the method for estimating the expected return with using the Varied Gordon Model, the method of estimating the expected return using the Capital Asset Pricing Model (CAMP).","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"5 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132953518","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 THE DEVELOPMENT OF DIGITAL HUMAN CAPITAL ON THE LABOR MARKET 数字人力资本的发展对劳动力市场的影响
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-360-1-97-107
S. Efremova, I. Skoblyakova
{"title":"THE IMPACT OF THE DEVELOPMENT OF DIGITAL HUMAN CAPITAL ON THE LABOR MARKET","authors":"S. Efremova, I. Skoblyakova","doi":"10.33979/2073-7424-2022-360-1-97-107","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-97-107","url":null,"abstract":"The purpose of the study is to establish the features of the formation and impact of digital human capital on the labor market. Scientific novelty - the author's definition of \"digital human capital\" is proposed, a model for the formation of digital human capital is presented as a component of the total set of the individual's resource potential, the most significant universal competencies in the formation of digital human capital are systematized and the level of their demand in the labor market is assessed. It has been established that digital competencies, in the general set of universal competencies, allow their bearer to perform unique tasks in the modern economic environment, form his competitive position, a high level of income and create the basis for continuous professional and personal growth. The results of the study made it possible to identify problem areas in the use of digital human capital in the modern economic space and to develop proposals to ensure the growth of the efficiency of its formation and development.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115655450","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
PROFESSIONAL JUDGMENT OF THE ACCOUNTANT WHEN SELECTING THE VALUATION OF ACCOUNTING OBJECTS 会计人员在选择会计对象计价时的职业判断
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-363-4-28-36
A. Gomboeva
{"title":"PROFESSIONAL JUDGMENT OF THE ACCOUNTANT WHEN SELECTING THE VALUATION OF ACCOUNTING OBJECTS","authors":"A. Gomboeva","doi":"10.33979/2073-7424-2022-363-4-28-36","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-28-36","url":null,"abstract":"In international financial reporting standards, professional judgment is widely used in the preparation of financial statements. The Russian reporting standards only indirectly contain the appropriateness of the application of professional judgment, but there is no interpretation of the definition. The formation of reliable accounting information, and its disclosure in the statements depends on professional judgment. The article presents the results of the study in the regulatory acts and scientific literature of the essence of the accountant's professional judgment, identifies approaches to interpretation and justifies the importance of professional opinion in the formation of the accounting policy of the organization in terms of the methodological aspect when choosing the assessment of accounting objects.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128109903","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
МЕТОДОЛОГИЧЕСКИЙ И СТАТИСТИЧЕСКИЙ АНАЛИЗ ФОРМИРОВАНИЯ ВАЛОВОЙ ДОБАВЛЕННОЙ СТОИМОСТИ НА РЕГИОНАЛЬНОМ УРОВНЕ: ОРЛОВСКАЯ ОБЛАСТЬ 区域增值形成的方法和统计分析:奥尔洛夫地区
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-29-38
M.S. Alimova, S. A. Alimov
{"title":"МЕТОДОЛОГИЧЕСКИЙ И СТАТИСТИЧЕСКИЙ АНАЛИЗ ФОРМИРОВАНИЯ ВАЛОВОЙ ДОБАВЛЕННОЙ СТОИМОСТИ НА РЕГИОНАЛЬНОМ УРОВНЕ: ОРЛОВСКАЯ ОБЛАСТЬ","authors":"M.S. Alimova, S. A. Alimov","doi":"10.33979/2073-7424-2022-362-3-29-38","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-29-38","url":null,"abstract":"The article defines the relevance and significance of conducting a methodological and statistical analysis of the formation of gross value added at the regional level. The following are considered and analyzed: the relationship between indicators of gross value added, GRP and basic regional parameters of economic development, the dynamics of changes in indicators of gross value added and gross regional product of the Orel region in 2011-2020, the ratio of indicators of output (works, services), intermediate consumption and gross domestic product in the Orel region. A method for calculating the gross value added at the regional level is proposed, which meets the requirements of the Territorial statistics bodies of the Orel region.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126490254","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
COMPONENTS OF THE DIGITAL ECONOMY AS A MODERN BASIS FOR THE DEVELOPMENT OF NATIONAL INDUSTRY 把数字经济作为现代国民工业发展的基础
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-365-6-73-80
I. Tishchenko
{"title":"COMPONENTS OF THE DIGITAL ECONOMY AS A MODERN BASIS FOR THE DEVELOPMENT OF NATIONAL INDUSTRY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-365-6-73-80","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-73-80","url":null,"abstract":"The formation of a modern concept of transformation of the digital economy is impossible without knowledge of its essence and structure. Since the digital economy is the activity of a group of individuals where data in digital format is an important resource, it is important to understand the functions performed by the state and economic entities in this process.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114346137","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 SOCIAL INFRASTRUCTURE IN RURAL AREAS 农村社会基础设施建设
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-365-6-97-111
A. Volkova
{"title":"DEVELOPMENT OF SOCIAL INFRASTRUCTURE IN RURAL AREAS","authors":"A. Volkova","doi":"10.33979/2073-7424-2022-365-6-97-111","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-97-111","url":null,"abstract":"The implementation of program approaches to the development of rural areas has identified areas for improving the quality of life of the population. One of these areas is social infrastructure. The absence of a fixed species specification in scientific works regenerates the possibility of the correct and effective development of the social infrastructure of rural areas. The selected aspect determines the significance of the study. The purpose of writing a scientific article is to consider the development of social infrastructure in rural areas. The following aspects are the result of the scientific research are to the social infrastructure is considered from the position of belonging to rural areas, to the types of social infrastructure are identified, social infrastructure activities are grouped within the framework of the state program for the integrated development of rural areas, to the stages of the model for the development of the social infrastructure of rural areas are formed. The basis of scientific research are the method of theoretical analysis, the method of grouping, the method of species characteristics, the method of legal assessment, the method of data accumulation, the method of schematization of information, the method of graphical perception of information, the method of systematic data.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115149307","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
THE SYSTEM OF INDICATORS FOR EVALUATING INNOVATIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ECONOMY 在经济数字化转型背景下评估创新的指标体系
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-364-5-3-9
I. Tishchenko
{"title":"THE SYSTEM OF INDICATORS FOR EVALUATING INNOVATIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ECONOMY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-364-5-3-9","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-3-9","url":null,"abstract":"The digital transformation of the economy is the introduction of a complex of automated programs for accounting, analysis, control, planning, forecasting of economic indicators. This article presents the systems of indicators for evaluating innovations in the conditions of digital transformation of the economy.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124788893","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
ABOUT MEASURES IN THE CHEMICAL COMPLEX OF RUSSIA TO REDUCE POSSIBLE NEGATIVE CONSEQUENCES WHEN INTRODUCING CROSS-BORDER CARBON REGULATION IN THE EUROPEAN UNION 关于在欧盟引入跨境碳监管时，俄罗斯化工企业为减少可能产生的负面影响而采取的措施
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-364-5-114-119
A. Tikhonova
{"title":"ABOUT MEASURES IN THE CHEMICAL COMPLEX OF RUSSIA TO REDUCE POSSIBLE NEGATIVE CONSEQUENCES WHEN INTRODUCING CROSS-BORDER CARBON REGULATION IN THE EUROPEAN UNION","authors":"A. Tikhonova","doi":"10.33979/2073-7424-2022-364-5-114-119","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-114-119","url":null,"abstract":"The article provides an overview of key measures to reduce possible negative consequences for export-oriented chemical industry manufacturers when introducing cross-border carbon regulation in the European Union. The main initiatives on inventory and decarbonization proposed by the expert community are considered. Special attention is paid to the issue of greening the chemical industry within the framework of sustainable development.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125412782","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 MAIN DIRECTIONS OF DEVELOPMENT OF THE THEORY OF THE FIRM 企业理论发展的主要方向
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-365-6-112-118
L. Kalimatova
{"title":"THE MAIN DIRECTIONS OF DEVELOPMENT OF THE THEORY OF THE FIRM","authors":"L. Kalimatova","doi":"10.33979/2073-7424-2022-365-6-112-118","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-112-118","url":null,"abstract":"The article analyzes the genesis of economic theories in the context of the study of firm behavior. The most well-known concepts of the theory are considered, such as classical, neoclassical, institutional, containing a rational analysis that will allow understanding the behavior of a firm in the market, predicting its behavior in the future, exploring endogenous decision-making factors.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126424931","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
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