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TAXATION OF HYDROCARBON RAW MATERIALS BASED ON THE PRINCIPLES OF RATIONAL USE OF NATURAL RESOURCES IN THE CONDITIONS OF SANCTIONS RESTRICTIONS 根据在制裁限制条件下合理利用自然资源的原则对碳氢化合物原料征税
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-365-6-36-46
I. Gashenko, Yulia S. Zima, M.N. Kilivnik
{"title":"TAXATION OF HYDROCARBON RAW MATERIALS BASED ON THE PRINCIPLES OF RATIONAL USE OF NATURAL RESOURCES IN THE CONDITIONS OF SANCTIONS RESTRICTIONS","authors":"I. Gashenko, Yulia S. Zima, M.N. Kilivnik","doi":"10.33979/2073-7424-2022-365-6-36-46","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-36-46","url":null,"abstract":"The relevance of the topic under study lies in the fact that, under the conditions of sanctions restrictions, the domestic economy needs its own strategy for the sustainable development of environmental management, which assumes not the transfer of dependence of income from use from foreign trade operations (as EU countries do), but the reduction of environmental costs for stable tax and non-tax payments from the use of natural resources. The purpose of the article is related to the study of prospects for improving the taxation of hydrocarbon raw materials on the principles of rational nature management for the sustainable development of the Russian economy in the conditions of sanctions restrictions. Based on the use of regression and variance analysis methods and the study of international experience, the potential opportunities for improving environmental taxation in the direction of rational nature management and support for «green» economic growth are substantiated. The analysis of effective taxation in Russia on the subject of hydrocarbon dependence of the budget of the Russian Federation is carried out, the assessment of taxation of the rational level of environmental management in Russia is given. The contradiction of environmental taxation in the conditions of sanctions restrictions from the standpoint of federal budget profitability and sustainable economic development is revealed. To resolve this contradiction, tax optimization measures based on the principles of rational nature management are proposed. Since the export of hydrocarbon raw materials is the main source of revenue generation of the state budget of the Russian Federation, the authors substantiate the advantages of environmental taxation in the conditions of modern sanctions restrictions.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"215 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":"115206881","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
KEY VECTORS OF THE DEVELOPMENT OF THE BUSINESS EDUCATION 商业教育发展的关键载体
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-363-4-83-92
S. B. Smirnova, D. Shabanov
{"title":"KEY VECTORS OF THE DEVELOPMENT OF THE BUSINESS EDUCATION","authors":"S. B. Smirnova, D. Shabanov","doi":"10.33979/2073-7424-2022-363-4-83-92","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-83-92","url":null,"abstract":"Authors analyzed the process of formation and improvement of business education programs in Russia and abroad depending on the stage of economic development. At this stage of the digital economy, the need to master IT competencies in the framework of business education programs is increasing. This thesis is confirmed by a study of large and medium-sized companies in the region. Authors offered practical recommendations for the development of business education programs.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"29 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":"115733468","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
FEATURES OF FORMATION AND IMPLEMENTATION OF A COMPETITIVE STRATEGY OF A SMALL ENTERPRISE IN THE REGIONAL MARKET OF TELECOMMUNICATION SERVICES 区域电信服务市场中小企业竞争战略的形成与实施特点
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-71-82
O. Barsukova
{"title":"FEATURES OF FORMATION AND IMPLEMENTATION OF A COMPETITIVE STRATEGY OF A SMALL ENTERPRISE IN THE REGIONAL MARKET OF TELECOMMUNICATION SERVICES","authors":"O. Barsukova","doi":"10.33979/2073-7424-2022-362-3-71-82","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-71-82","url":null,"abstract":"Within the framework of this article, the issues of developing a competitive strategy for an enterprise in the telecommunications industry are explored. The author examined the features of the activities of a small enterprise in the regional market, conducted a SWOT analysis, on the basis of which competitive advantages were identified and directions for the strategic development of the enterprise were proposed to increase competitiveness in the telecommunications services market.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"5 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":"130968348","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
BALANCED SCORECARD AS A TOOL FOR STRATEGIC INNOVATION MANAGEMENT IN THE FIELD OF SMALL AND MEDIUM-SIZED BUSINESSES 平衡计分卡作为中小企业战略创新管理的工具
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-364-5-10-17
Fawaz Darwich
{"title":"BALANCED SCORECARD AS A TOOL FOR STRATEGIC INNOVATION MANAGEMENT IN THE FIELD OF SMALL AND MEDIUM-SIZED BUSINESSES","authors":"Fawaz Darwich","doi":"10.33979/2073-7424-2022-364-5-10-17","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-10-17","url":null,"abstract":"The article considers theoretical aspects, basic perspectives – finance, clients, business processes, training and staff development, as well as the advantages of a balanced scorecard, shows the possibilities of its application in the system of strategic innovation management in the field of small and medium-sized businesses.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"5 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":"131056742","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
METHODOLOGY OF ANALYSIS AND FORECASTING OF INNOVATION ACTIVITY IN THE DIGITAL ECONOMY 数字经济中创新活动的分析和预测方法
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-360-1-3-9
I. Tishchenko
{"title":"METHODOLOGY OF ANALYSIS AND FORECASTING OF INNOVATION ACTIVITY IN THE DIGITAL ECONOMY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-360-1-3-9","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-3-9","url":null,"abstract":"The article proposes a methodological approach to the analysis and forecasting of innovation activity in the digital economy. The tasks, principles are defined, the sequence of actions of the organization of analysis and forecasting of innovation activity is presented. The stages of forecasting the innovation activity of economic systems are disclosed, the elements of modeling are considered.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"1 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":"128713921","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
IMPACT OF DIGITAL TRANSFORMATION ON INTELLECTUAL CAPITAL MANAGEMENT 数字化转型对智力资本管理的影响
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-101-109
L. Galdikas, V.A . Galdikas
{"title":"IMPACT OF DIGITAL TRANSFORMATION ON INTELLECTUAL CAPITAL MANAGEMENT","authors":"L. Galdikas, V.A . Galdikas","doi":"10.33979/2073-7424-2022-362-3-101-109","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-101-109","url":null,"abstract":"The article discusses the ways of managing intellectual capital from the standpoint of different authors. The impact on the development of intellectual capital of a new technology, namely Industry 4.0 of «smart production», is displayed. It is proposed to integrate disparate systems into a single management system for the evaluation of intellectual capital. The author's model for determining the market value of an organization and a mechanism for determining intellectual capital are presented.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"1 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":"124015858","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
METHODS OF DETERMINATION BANK COMPETITION 确定银行竞争的方法
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-361-2-44-51
L.Z. Kussikbayeva
{"title":"METHODS OF DETERMINATION BANK COMPETITION","authors":"L.Z. Kussikbayeva","doi":"10.33979/2073-7424-2022-361-2-44-51","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-44-51","url":null,"abstract":"This article discusses methods for determining competition, widely used in banking practice. Attention is paid to such structural methods of measuring banking competition as the concentration coefficient, the Herfindahl-Hirschman index. Among non-structural methods, the Panzer-Rosse model stands out as the most commonly used tool for assessing market competition. The concentration coefficient, the Herfindahl-Hirschman index were calculated in relation to banks operating in the territory of the Republic of Kazakhstan.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"134 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":"117310321","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 SECURITY IN THE CONDITIONS OF GLOBALIZATION AND THE IMPACT OF TRANSNATIONAL CORPORATIONS ON THE ECONOMY 全球化条件下的经济安全以及跨国公司对经济的影响
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-94-100
I. Sizova, O. Sizov, O. V. Gurenko
{"title":"ECONOMIC SECURITY IN THE CONDITIONS OF GLOBALIZATION AND THE IMPACT OF TRANSNATIONAL CORPORATIONS ON THE ECONOMY","authors":"I. Sizova, O. Sizov, O. V. Gurenko","doi":"10.33979/2073-7424-2022-362-3-94-100","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-94-100","url":null,"abstract":"This article is devoted to determining the content of economic security, the process of globalization as a consequence of economic development, as well as identifying the role and influence of transnational corporations on the economies of individual countries.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"42 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":"122660945","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
THEORETICAL, METHODOLOGICAL AND OBJECTIVE SETTINGS OF THE SYSTEM OF ANALYSIS OF THE SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION 对组织可持续发展的理论、方法和目标设置进行系统分析
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-39-47
V. A. Guzey
{"title":"THEORETICAL, METHODOLOGICAL AND OBJECTIVE SETTINGS OF THE SYSTEM OF ANALYSIS OF THE SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION","authors":"V. A. Guzey","doi":"10.33979/2073-7424-2022-362-3-39-47","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-39-47","url":null,"abstract":"Foreign experience in the functioning of economic entities as the main dominant, provides for a focus on sustainable development, in terms of improving the resulting performance indicators, realizing human potential, reducing the negative impact on the environment, focusing on strengthening relationships with modern institutions, as well as increasing the information transparency of doing business. The article reveals the essence of the analysis of sustainable development of the organization, its target setting, tasks, principles, objects, subjects.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"56 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":"130282243","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 ROLE OF INNOVATIVE PLATFORMS FOR THE IMPLEMENTATION OF EDUCATIONAL PROJECTS 创新平台对教育项目实施的作用
Economic Science and Humanities Pub Date : 1900-01-01 DOI: 10.33979/2073-7424-2022-362-3-22-28
I. Tronina, G. Tatenko, L. A. Petrova
{"title":"THE ROLE OF INNOVATIVE PLATFORMS FOR THE IMPLEMENTATION OF EDUCATIONAL PROJECTS","authors":"I. Tronina, G. Tatenko, L. A. Petrova","doi":"10.33979/2073-7424-2022-362-3-22-28","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-22-28","url":null,"abstract":"The formation of innovative platforms in the regions is focused on improving the educational system through the development and implementation of innovative ideas aimed at optimizing the mechanisms and effectiveness of the educational process, expanding educational technologies, taking into account the specifics of the main and additional educational programs and projects being implemented.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"47 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":"126163159","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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