Editorial Council
Chief Editor:
Ryabova E.I., Candidate of Political Sciences, head of the scientific and political project "Almanac Crimea" of the publishing center "Etnosocium", developer and teacher of advanced training courses for civil servants in the city of Sevastopol. Practicing lawyer, specialist in labor and service disputes.
Deputy Chief Editor:
Halimbekov Kh.Z., Doctor of Economics, professor, international expert.
Kondrashihin A.B., Doctor of Economics, Professor, Department of Economics and Management, Institute of Economics and Law (Branch) “Academy of Labour and Social Relations” in Sevastopol.
Academic Council:
Abdulaeva Z.L., Candidate of Economic Sciences, Associate Professor, Deputy Head of the Department of Applied Informatics in Jurisprudence, Dagestan State Technical University.
Abramov V.L., Doctor of Economic Sciences, Professor. Chief Researcher of the Russian Federation Government Institute for International Economic Research of the Financial University.
Abramova O.D., Doctor of Political Sciences, Candidate of Economic Sciences, Professor. Russian Presidential Academy of National Economy and Public Administration.
Bolotskih E.G., Honored Member of the Russian Academy of Arts, Honored Artist of the Russian Federation, Member of the Russian Union of Artists, the Moscow Union of Artists, the Creative Union of Artists of Russia, the International Art Foundation, Professor of the Design Department of the Russian State University of Art and Design.
Fotina L.V., Doctor of Economic Sciences, Professor.
Honali Kurbonzoda, Doctor of Historical Sciences. Professor, Rector of the “National Institute of professional development and training of educators”, Tajikistan.
Kantaeva O.V., Doctor of Economic Sciences, Certified Auditor of the Russian Federation, General Director of “Lyudmila” Audit firm.
Larina T.V., Candidate of Economic Sciences, Deputy Head of the economic development department in Sevastopol.
Martinkin A.V., Candidate of Historical Sciences, Director of the Center for Political and Ethnic Confessional Studies at the Moscow State University in Sevastopol, Head Department of History and International Relations, Associate Professor of the Department of Foreign Languages of the Branch of Moscow State University in Sevastopol.
Mikhaylenko A.N., Doctor of Political Sciences, Professor, State Counselor of the Russian Federation of the 3rd class.
Murashko S.F., Professor. Honored Worker of Higher Professional Education of the Russian Federation, Professor of the Department of Russian and Foreign Languages, Moscow Academy of the Investigative Committee of the Russian Federation.
Naumova G.R., Doctor of Historical Sciences, Professor, Lomonosov Moscow State University. Member of the Academy of Economic Philosophy.
Nosov V.V., Doctor of Economic Sciences, Associate Professor, Professor.
Sanzheeva L.V., Doctor of Cultural Studies, Associate Professor, Professor of the Department of Ethnoculturology of the Russian State Pedagogical Herzen University.
Stas’kov N.V., Doctor of Political Sciences, Expert.
Vodolackiy V.P., Doctor of Social Sciences, Deputy of the State Duma of the Russian Federation, Supreme Ataman of the Union of Cossacks of Russia and abroad Warriors, Cossack General.
Yanuskina V.V., Candidate of Law, Lecturer of the department of jurisprudence and practical jurisprudence, Institute of Social Sciences of the Russian Presidential Academy of National Economy and Public Administration.
International block:
In Jui, People’s Republic of China, Far Eastern Federal University.
Verezubova T.A., Doctor of Economics, Professor, Head of the Department of Finance, Educational Establishment "Belarusian State Economic University", Minsk, Republic of Belarus.
Wang Haiyan, Candidate of Economic Sciences. Senior Researcher, Deputy Head of the Center for Central Asian Studies, Center for Russian Studies, Institute of International Relations and Regional Development and the Institute for the Study of the SCO East China Pedagogical University.
Content
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Current issues of economics and innovation
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| Bessmolnaya E.N. Digital transformation of education: the introduction of technology, or a change in the system? | 13 |
| Adzhieva Z.I., Kubanov M.B., Adzhieva H.M. Digital transformation of healthcare: challenges and new opportunities | 19 |
| Bazhenova S.A., Zhivenkova S.Yu. Features of marketing research of interactive advertising in the communication space of social networks | 27 |
| Vakhitova R.Z. Employment promotion of employees in the event of bankruptcy of the enterprise | 38 |
| Borlakova M.A., Baichorov D.T., Chegemlieva A.M., Shorov A.A., Borlakova D.A. Digital transformation of the educational process at the University | 49 |
| Gedieva E.B., Adzhieva Z.I., Nogailieva M.K., Gedieva T.K. Countering corruption in local self-government bodies | 54 |
| Ding Yufeng Analytical systems for assessing e-commerce business models and development strategies | 59 |
| Karpova E.G., Bazhenova S.A. The introduction of innovations as a factor in improving the corporate social policy of the company | 64 |
| Kobozeva D.L. Measures of state regulation of employment of persons of retirement age in the Russian Federation | 74 |
| Komarova A.A., Zavelskaya I.M. Happiness as a socio-economic construct: between the quality of life and financial situation | 83 |
| Kutnyuk I.V. Formation of reporting in the field of sustainable development: methods, organization and legal aspects | 91 |
| Uzdenova B.H., Betuganov M.M., Chegemlieva A.M., Chomaeva D.B., Sharov A.A. Information technologies in the educational process | 100 |
| Tekeeva H.E., Kenzheva S.O. Intangible asset accounting | 104 |
| Filippov S.V. Factors of competitiveness of agro-industrial enterprises | 116 |
| Filonenko G.L., Tekeeva H.E. Peculiarities of accounting policy formation for accounting purposes | 123 |
| Hu Junze Educational Institution Management System | 133 |
| Tekeeva X.E., Tekeev I.M. Modern accounting development | 138 |
| Agafonova L.V. Corporate education in the 21st century: the evolution of a learning organization, or a response to the challenges of vocational education? | 142 |
| Kuznetsov M.Yu. Regional peculiarities of unemployment | 145 |
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Regional and international studies
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| Uzdenova F.M., Semenova L.U., Berdnikov E.A. The impact of sanctions on the economy of the region (using the example of the north Caucasus federal district) | 152 |
| Solovyova A.A., Moroz Y.A., Pavlova T.A. Political and geopolitical influence of Russia on the countries of the Greater Mediterranean in the framework of the current economic situation | 156 |
| Wang Wei Regional economy: its spatial structure and urban systems of the region | 165 |
| Su Honghao Ways to achieve mutual economic development of Asian and African countries | 170 |
| Chen Fang Informational resources of regional economic system development | 175 |
| Bekirova F.S., Kontlakova F.R. Some issues of legal regulation of the system of executive authorities in the subjects of the Russian Federation on the example of the subjects of the North Caucasus federal district | 180 |
| Meskhi V.O. Audit of management accounting-tools for improving the economic situation of an enterprise in a crisis | 185 |
| Gorina T.V., Mityakov E.S. Factors for creating an effective innovation environment in higher education institutions | 192 |
| Choksum A.C. Socio-economic structure of transnational corporations as a subject of the development of an innovative economy | 200 |
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Abstracts
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225
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Authors
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242
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Abstracts
Bessmolnaya E.N.
Digital transformation of education: the introduction of technology, or a change in the system?
Digital transformation is a process that responds to the constant and rapid emergence of new digital innovations; it requires flexibility and does not have a specific endpoint; therefore, the review cannot be exhaustive. The article examines the conceptual aspects of the digital transformation of education, which, on the one hand, is impossible without the introduction of digital technologies, and on the other hand, requires systemic changes in the definition of the content and mechanisms of educational activities.
Keywords: technology, digital technologies, digital transformation, education, education system.
Adzhieva Z.I.
Kubanov M.B.
Adzhieva H.M.
Digital transformation of healthcare: challenges and new opportunities
This article conducted a study of the impact of digital transformation on the healthcare system in order to identify problematic aspects and develop solutions to improve the efficiency of medical services. The results of the study show the role of informatization and automation in healthcare, as well as the level of digital transformation in Russia compared to global trends. The prospects for the development of digitalization of healthcare are analyzed and problems of domestic medicine are identified, such as the lack of financial resources and the low level of intelligence of medical systems. Based on this, directions for modernizing the strategy for the development of digital medicine in Russia are proposed.
Keywords: digitalization, digital transformation, informatization, medicine, healthcare, medical services.
Bazhenova S.A.
Zhivenkova S.Yu.
Features of marketing research of interactive advertising in the communication space of social networks
The article notes that in the market of services, marketing research is a valuable tool that allows enterprises to stay ahead of their competitors. They include searching, collecting information about existing and potential customers, as well as data analysis, which provides an understanding of the needs and desires of these customers.
The conclusion is made that marketing research in the Russian market of services is a kind of sociological research, whose attention is focused on the knowledge of the communication processes being built in the market of services and its features, on acquaintance with potential and actual consumers, as well as on acquaintance with competitors in a certain field – the service sector, their strong and weaknesses.
Our article emphasizes that in 2021-2022, social media marketing continued to turn into an independent research and communication analysis tool. It was used for various business purposes, for example, to increase brand awareness and collect traffic, get leads, gain loyalty, improve sales.
The subject of marketing research of communication processes of advertising in social networks is advertising itself and its volume in the social space of the Internet.
The article presents the authors' opinion that various kinds of economic and social relations, the reaction of visitors to social networks, the opinion and enthusiasm of listeners of certain podcasts, the preferences of users of various services and buyers of goods, products and services via the Internet, in this case, are the objects of various marketing research in the field of interactive advertising, with an analysis of its volume, quality, orientation, hidden meanings, aggressive or passive nature of advertising products, features of the communication impact of weak and strong advertising, etc. features of placement and distribution of advertising blocks on social networks and the Internet in general.
Keywords: communications, communication processes, marketing research, features of market communications, interactive advertising, advertising, survey, questionnaire, sales analysis, analysis of buyers and consumption, social networks, communication analysis.
Vakhitova R.Z.
Employment promotion of employees in the event of bankruptcy of the enterprise
The study is devoted to the issue of employment of workers who lost their jobs due to the bankruptcy of the enterprise. The study is relevant, because the author attempts to study the indicated problems in various aspects, in order to find new ways to solve. Statistical data reflecting the dynamics of the number of procedures related to the financial insolvency of the enterprise were considered and analyzed, as well as key directions in promoting the employment of citizens of the Russian Federation and professional assistance from the state and employment centers were identified in the article.
The author proposes to develop cooperation between enterprises and employment services with an emphasis on personalizing the employee's personality, excluding a formal approach to providing information because business should be socially responsible. The author also recommends the following. Top managers must carry out a comprehensive analysis of the enterprise's activities, focusing on diagnosing the financial condition and predicting the likelihood of bankruptcy on an ongoing basis. These measures will allow timely development of preventive measures, including in ensuring assistance to the employment of individual employees.
Keywords: bankruptcy, enterprise, employment, assistance, employees, employment service, diagnostics, cooperation, preventive measures.
Borlakova M.A.
Baichorov D.T.
Chegemlieva A.M.
Shorov A.A.
Borlakova D.A.
Digital transformation of the educational process at the University
The digital transformation of a modern university is due to a combination of socio-economic, psychological and pedagogical factors that determine the trends in the development of digital education in modern higher education. It declares the need to create a system of motivation for graduates to master the key competencies necessary to realize their potential and work in the digital economy, to participate in its development. In the digital economy, the university will not be able to succeed simply by adjusting management methods, so it is necessary to create and implement new business models, critical competencies and a new digital culture, new digital ways of interaction, both inside the university and with interested contact groups outside it.
Keywords: University digital development strategy, digital transformation, digital economy, digitalization of education.
Gedieva E.B.
Adzhieva Z.I.
Nogailieva M.K.
Gedieva T.K.
Countering corruption in local self-government bodies
This article is devoted to corruption in local self-government bodies, as well as its counteraction. The article also reveals the concept of corruption and local self-government, examines the causes of corruption, presents the main ways and mechanisms of countering corruption. The article also touches upon the issues of responsibility for corruption offenses. At the end of the article, the conclusions on the study of this topic are indicated.
Keywords: corruption, local self-government, local self-government bodies, anti-corruption, corruption offenses.
Ding Yufeng
Analytical systems for assessing e-commerce business models and development strategies
The relevance of the study is that in the context of the expansion of the digital environment, it is necessary to be able to make the right decision when choosing valuable software for data analysis in e-commerce, thereby ensuring a competitive advantage for the company. The object of research is the digital business environment. The subject of the study is e-commerce, as an element of the digital environment that shapes the efficiency of the digital economy. The purpose of the study is to consider analytical systems for assessing business models of e-commerce and business development strategies in the digital environment. Research methodology – theoretical and heuristic methods of scientific analysis, based on generally accepted methods of scientific knowledge. The article argues that data analytics helps merchants investigate user activity, determine the optimal website structure based on user preferences, and identify the most likely product landing pages to attract leads and convert them into buyers. Additionally, by analyzing consumer behavior in e-commerce, data analytics software allows companies to gain a deeper understanding of the market.
Keywords: conversion, digital environment, business environment, online environment, traffic, e-business.
Karpova E.G.
Bazhenova S.A.
The introduction of innovations as a factor in improving the corporate social policy of the company
The article examines modern interpretations of the concepts of social policy of an organization, corporate social responsibility, innovation policy, their interaction and development directions, as an activity whose interests affect the field of building and establishing conditions that are necessary for favorable work, both for individuals and the entire workforce as a whole, and improving social policy through innovation – increasing the level of well-being and corporate social responsibility of the company through training, retraining, and advanced training of employees in the direction of developing the human capital of companies.
It was noted that in addition to ensuring safe working conditions for employees and providing high-quality products for customers, social policy helps to strengthen trust between employers and employees, which is necessary for successful business. In addition, social policy is aimed at increasing the innovative resource of the company, supporting innovative projects, creating favorable conditions for their implementation, communicating new ideas to all employees of the company, explaining the need and importance of changes through the introduction of new projects, and creating optimal conditions for their implementation.
The article makes an important conclusion that in the modern concept of the interaction of innovation, corporate social responsibility and social policy in general, everything is closely intertwined, since corporate social responsibility exists in the external environment, and corporate social policy operates in internal processes, and innovation in both. Their relationship can be seen in areas such as performance measurement – when organizations measure performance in accordance with stated goals related to environmental performance, speed, timeliness and depth of innovation, workplace safety and social package for employees, etc.
Keywords: innovations, social policy of the company, corporate social responsibility, interaction of concepts of innovation and social policy, introduction of innovations, improvement of corporate social responsibility, development of companies.
Kobozeva D.L.
Measures of state regulation of employment of persons of retirement age in the Russian Federation
The issues of economic activity of persons of retirement age are caused by the current state of aging of the population in Russia. The share of people of retirement age in Russia is increasing annually. At the moment, the share of pensioners is 28.6%, which indicates the threat of a shortage of labor and the need to take measures aimed at involving people of retirement age in work. This kind of measures are being actively implemented in the Russian Federation on the basis of the Strategy of Actions in the Interests of Older Citizens until 2025. The article considers the directions of state policy presented in the Strategy and aimed at stimulating the employment of persons of retirement age. The analysis of statistical data on the implementation of measures of the Strategy aimed at promoting the employment of older citizens through the organization of vocational training and additional vocational education by the employment service according to the results of 2021-2022 was carried out. Federal operators organizing training within the framework of the federal project "Employment Promotion" of the national project "Demography" are also considered. Conclusions are drawn based on the results of the study.
Keywords: persons of retirement age, employment, employment promotion, labor shortage, vocational training, state policy.
Komarova A.A.
Zavelskaya I.M.
Happiness as a socio-economic construct: between the quality of life and financial situation
The paper considers a interdisciplinary approach to the definition of the concept of "happiness". The analysis of theoretical literature and empirical data of citizens' self-assessment of their own level of happiness depending on financial factors is presented. It is noted that happiness as a social phenomenon is constructed at the level of individual feelings and ideas, which allows us to form a personalized content of the concept of happiness as feelings, emotions, feelings of stability, position in society, well-being, etc. The social and financial components of the happiness construct depend on their individual perception and evaluation by the individual.
Keywords: happiness, well-being, individual level, financial situation, income, construction, factors.
Kutnyuk I.V.
Formation of reporting in the field of sustainable development: methods, organization and legal aspects
The world economy today is actively developing and improving, taking into account modern challenges and risks. The forms of non-financial reporting and its legislative basis are also being improved. In the Russian Federation, these processes are regulated by Decree of the Government of the Russian Federation dated May 5, 2017 No. 876-r, which defines the Concept for the development of public non-financial reporting. To solve the assigned problems, it is necessary to organize a constructive dialogue between all interested parties. In recent years, a group of companies has been formed in Russia, which have become leaders in the preparation of reports of this type. At the same time, many organizations are still just mastering the basics of preparing non-financial reporting, methods and techniques for compiling them. The article describes the sequence of actions aimed at drawing up a corporate financial report on the sustainable development of an enterprise or company, and also proposes specific measures to implement the provisions of each stage of the practical implementation of the plans. Additionally, a recommendation was given to consider the process of preparing non-financial reporting as an investment project, which is managed by standard design methods and network planning. Investing in the creation of non-financial reporting, as an object that contributes to the sustainable development of the company, should solve the global problems of brand promotion, managing reputational risks in conditions of uncertainty by organizing effective interaction of all stakeholders. It is the availability of the most complete and reliable information about the processes occurring in the financial and economic sphere of the company that allows you to make informed decisions about managing business processes. For example, choosing a supplier of raw materials or a sales market, which helps to increase the competitiveness of the manufacturer of services, goods, products. Based on this circumstance, the availability of sustainability reporting provides a strategic advantage in corporate communications and value creation.
Keywords: economic development, sustainable development, reporting in the field of sustainable development, reporting methods, organization of reporting, legal aspects of reporting.
Uzdenova B.H.
Betuganov M.M.
Chegemlieva A.M.
Chomaeva D.B.
Sharov A.A.
Information technologies in the educational process
The urgency of using information technologies in the educational process is due to the social interest in improving the quality of education and the positive need for the use of modern computer systems in educational institutions.
Keywords: information technologies, telecommunication technologies, computerization, information and communication technologies, informatization, e-learning.
Tekeeva H.E.
Kenzheva S.O.
Intangible asset accounting
The article is devoted to the peculiarities of accounting in the accountant's work of the new FSAS 14/2022 "Intangible Assets". The article is devoted to the issues of amortization accrual on intangible assets in connection with the adoption of the new FSAS 14/2022 "Intangible Assets". The comparative characteristic of the new and existing rules of amortization accrual is carried out. It is noted that since the beginning of 2022 a lot of changes in accounting have been introduced in the Russian legislation. The main innovations of the accounting standard for intangible assets, differences from PBU 14/2007 "Intangible Assets" are considered. Significant amendments have been made in respect of capital investments, fixed assets, taxes, intangible assets.
Keywords: intangible asset, capital investments, business reputation, goodwill, initial cost, revalued value, depreciation, fair value, accounting (financial) statements, low-value assets.
Filippov S.V.
Factors of competitiveness of agro-industrial enterprises
The concept of competition, the features of intersectoral and intra-sectoral competition, the competitiveness of manufacturing enterprises and the factors that determine it are considered, the role and key advantages of the agricultural sector in the country's economy are highlighted. The analysis of specific external and internal factors of competitiveness of agricultural enterprises is carried out.
Keywords: competition, competitiveness, business entity, manufacturing enterprise, agro-industrial sphere, competitive advantages, competitiveness factors.
Filonenko G.L.
Tekeeva H.E.
Peculiarities of accounting policy formation for accounting purposes
Accounting policies determine the content and valuation of accounts and the receipt of material, reliable and reliable information in the financial accounting system for the preparation of financial statements with all notes and disclosures required under IFRS. The accounting policy, with the right and reasonable choice, covers all components of accounting: organizational, methodological and technical. Therefore, the range of accounting policies in practice is quite wide, especially when it comes to disclosing accounting data to external users. Therefore, it is important that the accounting policy reflects the structure of document flow and information flows convenient for the company within the framework of the tax accounting system.
Keywords: accounting policy, tax policy, planning, pricing policy, methodological aspect, technical aspect, organizational aspect, standards.
Hu Junze
Educational Institution Management System
The management system of an educational institution determines the effectiveness of the educational environment and the well-being of generations, thus, theoretical research in the field of management in education is updated by external and internal challenges caused by social needs. The object of research is educational management. The subject of the study is the management system of an economic entity in the educational environment. The purpose of the study is to reveal the theoretical aspects and content of the main elements and categories of the management system of an educational institution. The article argues that the modern management system in educational technologies includes the integration, planning, implementation and management of information and communication technologies for effective learning; these technologies are developed and applied in the education system for integration with curricula, personnel development and management as part of the need to develop digital society and digital environment.
Keywords: primary education, secondary education, higher education, digital environment, knowledge management.
Tekeeva X.E.
Tekeev I.M.
Modern accounting development
Now all organizations, regardless of their type, form of ownership, subordination, conduct accounting reports on property, obligations and business transactions in accordance with current legislation and regulatory documents. Business development is accompanied by an increase in the role of accounting data in business management, control and analysis. The quality, quality and quality of this information is achieved by the high training and professionalism of accountants. The article discusses the problems of accounting development in modern conditions and ways to solve them. The principles of the standards of International Financial Reporting Standards are presented.
Keywords: accounting, International Financial Reporting Standards, accounting regulations, reform issues.
Agafonova L.V.
Corporate education in the 21st century: the evolution of a learning organization, or a response to the challenges of vocational education?
The paper presents the author's review of the monographic study by Ananchenkova P.I. "Transformation of the corporate education system in modern socio-economic conditions". The monograph was published in 2023 and reflects the current trends in the development of corporate education.
Keywords: training, development, personnel, workforce, professional competencies, corporate training.
Kuznetsov M.Yu.
Regional peculiarities of unemployment
Unemployment in modern society is one of the key problems of socio-economic development of each state. This is a situation in the labor market in which some able-bodied citizens do not have jobs, due to the fact that they are not suitable for vacant vacancies in terms of qualifications or there are not enough available jobs to replace them. Due to the high importance of labor market regulation issues against the background of a sharp increase in personnel shortages and labor shortages following the results of the past year, consideration of regional features of unemployment is becoming particularly relevant.
Keywords: labor market, employment, unemployment, regional indicators, dynamics, features.
Uzdenova F.M.
Semenova L.U.
Berdnikov E.A.
The impact of sanctions on the economy of the region (using the example of the north Caucasus federal district)
This article discusses current issues related to the sanctions policy of foreign countries and its impact on the Russian economy. One of the subjects of the Russian Federation, the North Caucasus Federal District, is given as an example. The choice of the subject is due to the fact that it unites almost all the North Caucasian republics. The impact of sanctions on one of the most developed sectors of the subject - tourism - is considered. Despite the sanctions imposed against the Russian Federation, they did not have a significant impact on the economy of the country and its regions. It should be noted that there is a rise in some sectors of the economy.
Keywords: economy, sanctions, tourism, region, strategy.
Solovyova A.A.
Moroz Y.A.
Pavlova T.A.
Political and geopolitical influence of Russia on the countries of the Greater Mediterranean in the framework of the current economic situation
This article discusses issues related to the active return of Russia to the Mediterranean region and the political changes taking place there. For the analysis, the methodology of critical geopolitics and the historical-comparative approach were used, as well as geopolitical constructions created in the interests of various political forces were studied. It is important to note that Russia plays a special role in the Eurasian transit, which includes not only the full implementation of the country's transport and logistics potential, but also the transfer of modern technologies and the support of political regimes. The article also offers a multilateral balanced approach to solving macro-regional problems and analyzes the theory of integrated regional security and its application to the Greater Mediterranean. The author draws a conclusion about the formation of a new space of a military-political nature and a regional world order in the Mediterranean basin.
Keywords: Geopolitics, Mediterranean region, regional security, Pacific-European transit, political transformations.
Wang Wei
Regional economy: its spatial structure and urban systems of the region
The relevance of the study lies in the fact that regional economics is an important component of economic knowledge, forming an understanding of the spatial structure and urban systems of the region, providing conditions for effective urbanization and efficient use of territories. The object of study is the regional economy, as an economic activity associated with a local feature of economic management and the spatial structure of the national economy, the main element of which is the region. The subject of the study is the spatial structure and urban systems of the region. The purpose of the study is to consider the region as an element of a general system, formed from elements that form its spatial structure and urban systems. The research methodology is a theoretical analysis of the concept through a component analysis of structural elements. The article argues that there are different levels of resource provision, quality of life and economic development, infrastructure support, environmental conditions and the severity of social conflicts, regardless of their influence on a global scale and among the goals and objectives of the regional economy, ensuring the basic principles of statehood and stabilization of economic development, maintaining the level of regional development at a consistently high level.
Keywords: spatial element, territory, competitiveness, management, geography.
Su Honghao
Ways to achieve mutual economic development of Asian and African countries
This article aims to study the evolution of Afro-Asian trade and its impact on development, commercial relations and policies that provide effective ways to achieve mutual economic development of Asian and African countries. The object of the study is the economic global space of Asian and African countries. Subject of the study - economic development as a factor in building economic global space. The purpose of the study is to reveal the content of ways to achieve economic development of Asian and African countries. The methodology of the study involves the use of generally recognized methods of scientific cognition. Results: 1. It is argued that an important factor of successful supply chain integration is the attraction of foreign direct investment (FDI). 2. Three main pathways to achieve effective mutual economic development are identified, indicative of improvements enhanced by domestic reforms in Africa. It is concluded that although Africa's exports to Asia as a whole lack significant product diversification, its total assets are complementary to those of China and India.
Keywords: exports, imports, trade, investment, economic powers, economic blocs.
Chen Fang
Informational resources of regional economic system development
This article considers the problems of regional economy formation based on the creation of information resources of great importance for the socio-economic development of the region. The article proves that the qualitative functioning of information resources is one of the necessary mechanisms of managerial decisions and economic relations. The article pays special attention to the possibilities of information technologies, which have become an integral part of regional economic policy at all levels. The developed infrastructure of information resources helps to provide economic growth of the region, promotes fast acceptance of administrative decisions and provides citizens of the region with qualitative services.
Keywords: regional economy, regional management, information resources, information technology, socio-economic development.
Bekirova F.S.
Kontlakova F.R.
Some issues of legal regulation of the system of executive authorities in the subjects of the Russian Federation on the example of the subjects of the North Caucasus federal district
The system of state authorities of a subject of the Russian Federation is part of the unified system of public power of the Russian Federation, which are bound by uniform norms of organization and activity of state power. Each level of public administration is independent within its competence and authority.
Keywords: Constitution of the Russian Federation, state power, executive power of subjects, subject of the Russian Federation, executive authorities.
Meskhi V.O.
Audit of management accounting-tools for improving the economic situation of an enterprise in a crisis
In this paper, the author examines the specifics of the content of the audit of management decisions as tools for improving the economic situation of an enterprise, when objective development factors reduce profitability and lead to a state of crisis.
The study identifies the features of the audit, which is aimed at assessing the effectiveness of management accounting in the company's activities and can be defined as an anti-crisis management tool.
The main purpose of the work is to concretize the construction of a management accounting audit model, which can serve as a tool for improving the economic situation of an enterprise in a crisis.
The object of the study is the economic situation of the enterprise in a crisis; the subject is an audit of the management accounting of the company's activities.
Keywords: management accounting, audit, crisis, economic situation of the enterprise, management tool, enterprise efficiency, control system, internal audit, economic security.
Gorina T.V.
Mityakov E.S.
Factors for creating an effective innovation environment in higher education institutions
The paper demonstrates that a key aspect of forming and developing an innovation environment in higher education institutions is a skillful combination of its structural and institutional functions. This is achieved through organizing interaction between the innovation infrastructure and the innovation climate of the educational institution. A feature of this interaction is stimulating the innovative activity of the environment participants through intensive information exchange both within and outside the higher education institution.
Keywords: innovation environment, higher education institution, innovation climate, innovation infrastructure.
Choksum A.C.
Socio-economic structure of transnational corporations as a subject of the development of an innovative economy
The study attempts to assess the importance of transnational corporations (TNCs) in research[ and development (R&D)] in today's global economy. The magnitude of this phenomenon can be confirmed by comparing the R&D spending of the largest corporations with the spending of the leading countries in this area and by analyzing the ranking of TNCs with the highest R&D spending and the ranking of the most innovative corporations. The study indicates the reasons for the change in R&D spending among the largest transnational corporations in the world and the attributes of the most innovative of them.
Keywords: transnational corporations, countries, R&D spending, reasons for changes in R&D spending in TNCs, R&D.
Authors
Adzhieva H.M., Student of the First Moscow State University medical university named after I.M. Sechenov.
Adzhieva Z.I., PhD, Associate Professor of the Department of State and administrative and legal disciplines" Federal State Budgetary Educational Institution of Higher Education "North Caucasus State Academy".
Agafonova L.V., PhD in Economics, Associate Professor of the Department of Economics and Sociology of Health of the Semashko National Research Institute of Public Health.
Baichorov D.T., 2nd year student. North Caucasus State Academy.
Bazhenova S.A., Candidate of Economic Sciences, Associate Professor of the Department of Economics, Finance and Management, Novorossiysk Branch of the Financial University under the Government of the Russian Federation.
Bekirova F.S., Candidate of Law, Associate Professor of the Department of State and Administrative-Legal Disciplines of the North Caucasus State Academy.
Berdnikov E.A., 2nd year undergraduate, Federal State Budgetary Educational Institution of Higher Education "North Caucasus State Academy".
Bessmolnaya E.N., PhD., Associate Professor of the Department of Natural Sciences, Moscow International University.
Betuganov M.M., 2nd year student, North Caucasus State Academy.
Borlakova D.A., 2nd year student, North Caucasus State Academy.
Borlakova M.A., Senior lecturer at the Department of General Informatics. North Caucasus State Academy.
Chegemlieva A.M., 2nd year student, North Caucasus State Academy.
Chen Fang, Graduate student, Peoples' Friendship University of Russia.
Choksum A.C., PhD student at the Department of Organizational Design of Management Systems, Institute of Public Service and Management of the Russian Presidential Academy of National Economy and Public Administration.
Chomaeva D.B., 2nd year student, North Caucasus State Academy.
Ding Yufeng, Master. Belarusian State University.
Filippov S.V., Candidate of Economic Sciences, Associate Professor of the Department of Natural Sciences, Information Technologies and Management, Kamensk Technological Institute (branch) SRSPU (NPI) named after M.I. Platov.
Filonenko G.L., FGBOU VO "North Caucasus State Academy".
Gedieva E.B., Candidate of pedagogical sciences, Associate Professor, Head of the Department of Civil Law Disciplines Faculty of Law. Karachay-Cherkessia branch of the Moscow Financial and Industrial Universit «Synergy».
Gedieva T.K., Student, Federal State Budgetary Educational Institution of Higher Education "North Caucasus State Academy".
Gorina T.V., Russian Technological University. Senior Lecturer.
Hu Junze, Master. Faculty of Public Administration （Public and Corporate Management of Human Capital Development). Lomonosov Moscow State University.
Karpova E.G., Doctor of Pedagogical Sciences, Professor, Head of the Department of Sociology and Advertising Communications, Russian State University. (Technology. Design. Art").
Kenzheva S.O., FGBOU VO "North Caucasus State Academy".
Kobozeva D.L., FSBEI "Russian State University named after A.N. Kosygina (Technology. Design. Art").
Komarova A.A., Associate Professor of the Department of Advertising and Public Relations, State University of Management.
Kontlakova F.R., Senior Lecturer of the Department of Civil Law and Procedure North Caucasus State Academy.
Kubanov M.B., Student at the Institute of Digital Technologies North Caucasus State Academy.
Kuznetsov M.Yu., Head of the Department of Postgraduate Studies and Residency at the Scientific Research Institute of Health Organization and Medical Management at the Moscow Department of Health.
Kutnyuk I.V., 1st year master’s student, Federal State Budgetary Educational Institution of Higher Education “Financial University under the Government of the Russian Federation” (Moscow).
Meskhi V.O., Chief accountant, auditor. Certified Accounting Practitioner (CAP). Association of Eurasian Institutes of Certified Public Accountants (EICPA).
Mityakov E.S., Doctor of Economic Sciences, Professor. Russian Technological University.
Moroz Y.A., Candidate of Philosophical Sciences, Associate Professor of the Department of Foreign Languages, Sevastopol State University.
Nogailieva M.K., Candidate of Philosophical Sciences, Associate Professor of the Department state and municipal administration and political science Faculty of Economics and Management, Karachay-Cherkess State University named after U.D. Alieva.
Pavlova T.A., Master's Degree, Department of Enterprise Economics, Senior Lecturer of the Department of Foreign Languages, Sevastopol State University.
Semenova L.U., Candidate of Economic Sciences, Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy".
Sharov A.A., 2nd year student, North Caucasus State Academy.
Solovyova A.A., Candidate of Economic Sciences, Associate Professor of the Department of Enterprise Economics, Sevastopol State University.
Su Honghao, Master. Institute of Asian and African Countries, Economy and international economic relations of Asian and African countries. Lomonosov Moscow State University.
Tekeeva H.E., PhD, Associate Professor. FSBOU VO North Caucasus State Academy (FSBOU VO SKGA), Cherkessk.
Tekeev I.M., 5th year student. FSBOU VO North Caucasus State Academy (FSBOU VO SKGA), Cherkessk.
Uzdenova B.H., Candidate of Pedagogical Sciences, Associate Professor of the Department of General Informatics of the North Caucasus State Academy.
Uzdenova F.M., Candidate of Economic Sciences, Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy".
Vakhitova R.Z., Association of Arbitration Managers "Eurasia".
Wang Wei, Graduate student. Peoples' Friendship University of Russia.
Zavelskaya I.M., Senior Lecturer of the Department of Sociology and Advertising Communications, A.N. Kosygin Russian State University.
Zhivenkova S.Yu., Senior Lecturer, Department of Sociology and Advertising Communications, Russian State University named after A.N. Kosygina (Technology. Design. Art").