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Infrastructure bonds: the specifics of the functioning of the tool 基础设施绑定:工具功能的细节
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-93-102
Zh.N. Tropina
{"title":"Infrastructure bonds: the specifics of the functioning of the tool","authors":"Zh.N. Tropina","doi":"10.34020/1993-4386-2023-2-93-102","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-93-102","url":null,"abstract":"The article deals with topical issues of the development of such a specific segment of the national bond market as the segment of infrastructure bonds. The author examines the issues of the formation of this instrument in the Russian financial market. The article presents a scheme for issuing infrastructure bonds by a subsidiary of JSC \"DOM.RF\" – LLC \"SOPF \"Infrastructure Bonds\", analyzes the latest changes made to the mechanism of issuing infrastructure bonds. The author, considering the specifics of the issue of infrastructure bonds, analyzes the possibilities of investing in this instrument for various groups of investors.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128553836","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
Application of increasing coefficients to the depreciation rate in tax accounting as a tool of corporate tax management 增加折旧率系数在税务会计中的应用，作为企业税务管理的工具
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-37-42
A. D. Kunitsyn, D. V. Kunitsyn
{"title":"Application of increasing coefficients to the depreciation rate in tax accounting as a tool of corporate tax management","authors":"A. D. Kunitsyn, D. V. Kunitsyn","doi":"10.34020/1993-4386-2023-2-37-42","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-37-42","url":null,"abstract":"The paper considers changes in tax legislation in the application of increasing coefficients to the depreciation rate due to the entry into force of Federal Law No. 321-FZ dated July 14, 2022 \"On Amendments to Part Two of the Tax Code of the Russian Federation\" (Tax Code of the Russian Federation) and Federal Accounting Standard FSB 6/2020 \"Fixed Assets\", approved by By Order of the Ministry of Finance of the Russian Federation No. 204n dated September 17, 2020 (this FSB is applied starting from the accounting (financial) statements for 2022), and also analyzed the possibility of applying the existing increasing coefficients to the depreciation rate listed in Article 259.3 of the Tax Code of the Russian Federation. In addition, within the framework of the study, an analysis of judicial practice and explanations concerning the use of increasing coefficients was carried out. As conclusions, the paper outlines the proposed steps to assess the possibility of using increasing coefficients by fund-intensive organizations, taking into account the changes that came into force on January 1, 2023.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129552224","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
Tools of theory and practice financial planning activities of the organization 组织财务规划活动的理论和实践工具
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-5-14
N. Bryukhanova, N. V. Fadeikina
{"title":"Tools of theory and practice financial planning activities of the organization","authors":"N. Bryukhanova, N. V. Fadeikina","doi":"10.34020/1993-4386-2023-2-5-14","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-5-14","url":null,"abstract":"The authors present an analysis of the basic concepts and elements of financial planning, formulate the main issues arising in the process of studying the mechanism and tools of financial planning, on the basis of theoretical analysis of scientific works of domestic and foreign scientists, general and specific principles of planning are highlighted. The definition of the key goals and objectives of financial planning allowed the authors to justify the need to use a systematic approach as a methodological basis for planning, identify the main types of systematic methodological approaches and form a set of indicators from external and internal sources used in the financial planning of the organization, as well as to substantiate the relationship between the type of problems being solved and the choice of a planning method that allows the most adequate response to changes and achieve the desired results.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114780740","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
Development of regulatory and legal support for the availability of financial services for the disabled of various nosologies 制定监管和法律支持，以便为各种疾病的残疾人提供金融服务
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-43-48
R. F. Yunusova, O. V. Morozova
{"title":"Development of regulatory and legal support for the availability of financial services for the disabled of various nosologies","authors":"R. F. Yunusova, O. V. Morozova","doi":"10.34020/1993-4386-2023-2-43-48","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-43-48","url":null,"abstract":"The article deals with the development of regulatory and legal provision of accessibility of financial services for people with disabilities of various nosologies in the Russian Federation. The main normative acts regulating this sphere are analyzed, including Federal Law No. 181-FZ \"On Social Protection of disabled persons in the Russian Federation\" in the latest edition, taking into account the provisions of the UN Concept on the Rights of Persons with Disabilities, ratified by Russia back in 2012, as well as regulations of the Bank of Russia on the creation of a barrierfree environment to ensure the availability of financial services for disabled people, its recommendations on the availability of remote (digital) channels for consumers of financial services, including persons with disabilities and other low-mobility groups of the population, and the provision of financial products (services) to the population through remote (digital) channels, etc. In the course of the study of accessibility of financial services for the disabled, the author studied analytical reports, reports and reports on the status and indicators of financial accessibility for persons with disabilities, identified problems of ensuring an appropriate level of accessibility of financial services for this group of persons and formulated conclusions about the need for effective application and development of regulatory and legal provision of accessibility of financial services for persons with disabilities and persons with disabilities. with disabilities, which will contribute to the sustainable socio-economic development of Russia, in particular, due to its focus on creating a socially oriented and inclusive society.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114483515","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
Ecosystem as a business model of the bank in the era of remote banking 生态系统作为银行在远程银行时代的一种商业模式
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-75-78
R. F. Yunusova
{"title":"Ecosystem as a business model of the bank in the era of remote banking","authors":"R. F. Yunusova","doi":"10.34020/1993-4386-2023-2-75-78","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-75-78","url":null,"abstract":"In the conditions of active digitalization of the banking sector, remote banking is becoming a key condition for the bank's competitiveness. This article analyzes the ecosystem of banks based on statistical data. The main purpose of the work is to analyze the effectiveness of ecosystem business in remote banking. The article identifies promising directions for the development of digital banking, factors that determine the formation of a new business model of banks, clarifies the concept of omnichannel and remote banking services, taking into account the peculiarities of the development of the ecosystem of banks. Particular attention is paid to the ecosystems of Sberbank JSC \"Tinkoff Bank\".","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121206862","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
Factors of the origin of double-entry bookkeeping in the works of A. Ch. Lyttleton and R. de Roover: an amateur's view 利特尔顿和德鲁夫作品中复式记账法的起源因素:一个业余人士的观点
Siberian Financial School Pub Date : 2023-08-04 DOI: 10.34020/1993-4386-2023-1-121-136
K. Tsygankov
{"title":"Factors of the origin of double-entry bookkeeping in the works of A. Ch. Lyttleton and R. de Roover: an amateur's view","authors":"K. Tsygankov","doi":"10.34020/1993-4386-2023-1-121-136","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-121-136","url":null,"abstract":"One of the cornerstones of the study of any historical event is the contexts in which this event occurred. As such, the traditional hypothesis uses the factors that contributed to the invention of double-entry bookkeeping and were described in the works of very authoritative English-speaking historians: A. Сh. Lyttleton and R. de Roover.Among these factors, Littleton attributed the presence of private property, capital, trade, credit, writing, money and arithmetic in a favorable socio-economic environment. De Roover supplemented this list with factors of mediation and companies. According to Littleton, all the factors he named first appeared only in medieval Italy, which made the origin of double-entry bookkeeping inevitable in this place and in this era. The article shows, firstly, that the theses of Littleton and de Roover are not properly reasoned, and secondly, that all the factors they named appeared in ancient Rome, where they were much more developed than in medieval Italy. And if these factors really \"made the emergence of double-entry bookkeeping inevitable,\" it would have appeared in ancient Rome.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128006586","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 decrease in the number of auditors as a natural consequence of the digitalization of the economy and the strengthening of state control in Russia 审计人员数量的减少是俄罗斯经济数字化和国家控制加强的自然结果
Siberian Financial School Pub Date : 2023-08-04 DOI: 10.34020/1993-4386-2023-1-137-143
A. Ivanov
{"title":"The decrease in the number of auditors as a natural consequence of the digitalization of the economy and the strengthening of state control in Russia","authors":"A. Ivanov","doi":"10.34020/1993-4386-2023-1-137-143","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-137-143","url":null,"abstract":"The article is devoted to the study of the reasons for the decline in the number of professional auditors and audit companies in Russia. The author assesses the influence of various types of factors on trends with a decrease in the number of auditors and identifies digitalization and increasing state control as the main ones. The assessment of the most important prospects of audit digitalization and its impact on the state of the audit market in Russia is carried out. The author comes to the conclusion about the inevitability of the transformation of the auditing profession and what opportunities this opens up for state influence on the financial control industry in the conditions of Western sanctions.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131799867","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
State policy in the field of management of socio-economic processes in modern Russia 现代俄罗斯社会经济进程管理领域的国家政策
Siberian Financial School Pub Date : 2023-08-04 DOI: 10.34020/1993-4386-2023-1-115-120
V. .. Khamalinskaya, N. Guz
{"title":"State policy in the field of management of socio-economic processes in modern Russia","authors":"V. .. Khamalinskaya, N. Guz","doi":"10.34020/1993-4386-2023-1-115-120","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-115-120","url":null,"abstract":"The article is devoted to the study of the prospects for the development of the model of socio-economic policy of Russia in the conditions of the sixth technological order. The analysis of the main indicators of socio-economic development of the Russian Federation for 2021-2022 and the planned period from 2023 to 2025 is carried out. Three directions of development of the model of socio-economic policy of Russia are proposed, affecting the issues of sustainable development of the territories of the state, increasing the number and importance of scientific research, control of pricing for goods and services.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123211355","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
Structuring of economic analysis based on the criterion of the volume of data used 基于所用数据量标准的经济分析结构
Siberian Financial School Pub Date : 2023-08-04 DOI: 10.34020/1993-4386-2023-1-144-152
Andrey V. Kornyushchenko
{"title":"Structuring of economic analysis based on the criterion of the volume of data used","authors":"Andrey V. Kornyushchenko","doi":"10.34020/1993-4386-2023-1-144-152","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-144-152","url":null,"abstract":"The article analyzes the main approaches to structuring economic analysis, justifies the author's approach using a grouping feature – the type of data used. The concept of economic analysis is considered at the microeconomic level, in this case the object of observation is an organization (enterprise). As the main criteria determining the structure of economic analysis, the requests of stakeholders and the sources of information used are highlighted. According to the author, not enough attention is paid to the classification of data (financial and non-financial) in the economic analysis of the organization's activities in the scientific literature, which does not allow for a clear separation of managerial and financial, external and internal analysis. Special attention is paid to deciphering the concepts of financial and managerial analysis.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123682745","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
Real estate product manager role 房地产产品经理的角色
Siberian Financial School Pub Date : 2023-08-03 DOI: 10.34020/1993-4386-2023-1-110-114
Yuliya V. Rodionova
{"title":"Real estate product manager role","authors":"Yuliya V. Rodionova","doi":"10.34020/1993-4386-2023-1-110-114","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-110-114","url":null,"abstract":"The methodology of creating, supporting and implementing investment projects in construction has undergone many changes, from the use of industrial technologies of the late 20th century with strict compliance on standards of livability to the analogues of foreign premium projects with bright advertising slogans. Currently, development is experiencing the need to form a holistic image of the product, precisely tailored to the needs and interests of the end consumer. Similar to the project management in IT and FMCG sectors, there is a demand in real estate development for a new role unit - product manager or a productologist. The article provides a rationale for the proposed functional model of a specialist who will give a new impetus to development companies and enrich the benefits of development projects with exactly those values which form a comfortable and environmentally friendly urban environment.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132681316","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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