Вестник Самарского государственного экономического университета

Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics

2019 №11 (181)

REGIONAL ECONOMY

Aslaeva S.Sh.

POLARIZATION ASSESSMENT OF THE REGIONAL SOCIO-ECONOMIC DEVELOPMENT BASED ON THE GENERALIZED INDICATOR

The relevance of the study is determined by the need to ensure sustainable development of regions to overcome heterogeneity and multidirectional trends in the development of territorial entities. The purpose of the study is to assess polarization of the regional spatial development. The author presents the results of assessing differentiation of the regional territorial development, examines the existing approaches to assessing both polarization of spatial development and the possibility of leveling it. An original methodology for the implementation of these approaches is proposed, which is tested on the example of municipalities of the Republic of Bashkortostan. The object of research is the economy of the Republic of Bashkortostan. The subject of the study is polarization of territorial entities and causes, factors of its occurrence. Methodological tools are based on the dialectical method of cognition. It is proposed to study the socio-economic situation of municipal entities with the help of a general indicator of social, sectoral, economic and resource blocks, each of which, in turn, consists of three indicators. The economic space of the Republic of Bashkortostan is uneven and distorted with the dominance of the means of production over the production of consumer goods. The greatest polarization is observed in the economic bloc. Leveling of polarization takes place only in the social block.
Keywords: polarization, leveling, spatial development, region, system of indicators, generalizing indicator, management, Republic of Bashkortostan. Highlights: existing approaches for assessing regional polarization and the ability to level deformations of the regional spatial development were considered; a complex methodology for assessing regional polarization and the need for leveling it was proposed and tested in municipalities of the Republic of Bashkortostan.

Email:	Salima2006A@mail.ru
Сведения:	Salima Sh. Aslaeva, Candidate of Economics, a senior scientific worker of Ufa Federal Research Center of the Russian Academy of Sciences.

Yakunina R.P.

HUMAN CAPITAL AS A STRATEGIC INSTRUMENT OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGIONS OF THE RUSSIAN FEDERATION

The study considers the role of human capital in strategic planning of regions’ development of the Russian Federation. The problem of assessing the level of development of human capital using index calculation methods is analyzed. There is no single and effective tool that is able to comprehensively assess the level of development of human capital at the regional level within our country. However, the experience of the Agency for the Development of Human Capital in the Far East proves the opposite and illustrates its approach to measuring the level of human capital in the Far Eastern region. The author presents Statistical facts and data from world experience. The values of indicators of the Russian Federation in world ratings for the human capital index are presented according to the reports of the United Nations Development Program, the World Bank, and the World Economic Forum. The dynamics of the human development index by the leading regions and the lagging regions of the Russian Federation is considered. Based on the foregoing, relevant conclusions were drawn and recommendations were made in the field of development of human capital as a strategic tool.
Keywords: socio-economic development of the regions of the Russian Federation, experience of Russian regions, human capital, development of human capital, human capital index, human development index, investment in human capital, human development, strategic planning, strategic goals. Highlights: the role of human capital as a strategic tool for the socio-economic development of the regions of the Russian Federation was defined; the places occupied by the Russian Federation in terms of development of human capital in world rankings according to reports on human capital and human development were analyzed; the experience of Russian regions in the field of strategic planning, where human capital is one of the priority areas of socio-economic development of territories, was considered.

Email:	regina92homa@mail.ru
Сведения:	Regina P. Yakunina, a senior lecturer, Department of Human Resource Management, Institute of Management, Economics and Finance, Kazan (Volga Region) Federal University.

Artamonova A.S.

THE ROLE OF NON-PROFIT ORGANIZATIONS IN THE SOCIAL SPHERE OF THE REGION (USING THE EXAMPLE OF HEALTHCARE)

The study considers the activities of non-governmental and non-profit organizations - voluntary public self-governing structures that do not have the goal of generating profit as their main goal and do not distribute the profit between the participants. Since health problems concern every person, regardless of gender, age, income, place of residence, the hypothetical positive effect of the activities of non-profit organizations in this area may be more significant and noticeable than in other areas, especially when it comes to the most vulnerable groups of the population. Abroad, this particular area of activity of non-profit organizations is one of the most successful, which, according to researchers, is due, firstly, to the peculiarities of public administration of territories on the basis of the principle of subsidiarity, and secondly, to traditional civic initiative and the right of private organizations to grant social services. In Russia, it is currently the transfer of the right to provide social services to non-state suppliers that attract significant attention. In this regard, the purpose of this study is to assess the readiness of nonprofit organizations to act as alternative providers of social services in healthcare. The study revealed that the degree of participation of the domestic non-profit sector in solving health problems is small and limited to activities such as promoting a healthy lifestyle and protecting the health of socially vulnerable groups. Most of non-profit organizations whose projects received financial support from the Presidential Grants Fund are not included in the register of social service providers, which suggests that there are some problems in the interaction of non-profit organizations with state authorities.
Keywords: non-profit organizations, healthcare, NPO, social services provider. Highlights: the analysis of foreign work showed that the principle of subsidiarity has a positive impact on the development of non-profit organizations; the study revealed that the degree of participation of the domestic non-profit sector in solving health problems is small and limited by such activities as promoting a healthy lifestyle and protecting the health of socially vulnerable groups of the population; the analysis of financial sources for non-profit organizations made it possible to determine that active resources in the field of health care are not included in the register of social service providers. This may indicate the desire of non-profit organizations to avoid potential problems when interacting with public authorities.

Email:	artamonova.ast@gmail.com
Сведения:	Anna S. Artamonova, Research Engineer, Federal State Budgetary Institution “Vologda Scientific Center of the Russian Academy of Sciences”.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Vybornova L.A., Butyrina Yu.S., Mikheeva E.A.

ANALYSIS OF THE COMPETITIVENESS OF RUSSIAN UNIVERSITIES BASED ON MONITORING DATA OF HIGHER EDUCATIONAL INSTITUTIONS’ ACTIVITY

The transformation of the higher education system affects all areas of activity and levels of management of the educational organization and is aimed at increasing its competitiveness. The positions of the university are evaluated by a number of parameters, the composition and significance of which vary. There are various authoritative rating agencies based on their own methods representing the position of universities in the world, by region, subject area. However, these ratings do not take into account macro-environment factors that determine the organization’s position in the region. The study examines the Russian market of educational services and assesses the competitiveness of Russian universities using an integrated method based on statistical monitoring data on the monitoring of higher educational institutions of the Ministry of Education and Science of the Russian Federation. The calculation of competitiveness indicators was carried out considering the regional agenda and the significance of indicators for applicants of the current year. The conclusion is made about the competitiveness of regional universities competing for applicants who are ready to receive quality education under contracts of paid educational services.
Keywords: competitiveness analysis, comprehensive method for assessing competitiveness, monitoring the performance of educational organizations, competitiveness of universities. Highlights: the downward trend in the number of universities and in the number of students enrolled in higher education continues; the patterns of the market and macro-environment factors testified to increased competition between higher educational institutions; to assess competitiveness, the authors selected universities that conduct engineering training, carry out their activities in various regions of Russia and are included in Consortium of Aerospace Universities of Russia; regional universities strengthen their competitive positions, reaching the highest values of quality parameters established by the Ministry of Education and Science of the Russian Federation and brought to regional normative indicators in the study, as well as choosing pricing strategies aimed at a rational consumer; the proposed model for assessing the competitiveness of educational organizations is applicable in the context of reducing control numbers for students who want to study and state funding for higher education programs for universities competing for applicants who are ready to receive quality education under contracts of paid educational services. In other words, price factors do not matter when choosing a university.

Email:	vibornova_lyubov@mail.ru, career@ssau.ru, mikhka99@gmail.com
Сведения:	Lyubov A. Vybornova, Candidate of Economics, Associate Professor; Julia S. Butyrina, a post-graduate student; Ekaterina A. Mikheeva, a post-graduate student - Samara National Research University.

Agafonova A.N., Yakhneeva I.V.

IT MARKET INFRASTRUCTURE DEVELOPMENT AS A CONDITION OF ENSURING EFFECTIVE INTERACTION OF BUSINESS SUBJECTS

Traditionally, economic development is largely due to the state of market infrastructure. So far, the greatest attention has been paid to the development of production and transport infrastructures. However, over the past decade, the problem of forming an IT infrastructure that provides a solution to various kinds of business tasks, including solutions for individual representatives of the business and the business ecosystem as a whole, has become urgent. Support for business processes, effective resource management, virtual services and other issues require corresponding changes at the level of individual companies. The development of entrepreneurship, support for innovation is currently impossible without a developed IT infrastructure. In this regard, we need to understand the trends and factors determining the IT infrastructure development in the global and Russian markets. The purpose of the study is to determine the development potential of the Russian IT infrastructure in the context of global trends. The study of the factor environment and development indicators of the Russian IT market has allowed us to identify key factors and conditions for the formation of demand and supply for infrastructure innovations.
Keywords: IT infrastructure, market interaction, information technology, infrastructure innovation, business, entrepreneurship. Highlights: the global trends in digitalization of business IT infrastructure were identified; the trends in the formation of demand for business solutions related to IT infrastructure development were identified; the development of the Russian market of IT offers for the business community were identified.

Email:	agaff@mail.ru, rinadoo@yahoo.com
Сведения:	Anna N. Agafonova, Candidate of Economics, Associate Professor of the Department of Marketing, logistics and advertising; Yakhneeva Irina Valerievna, Doctor of Economics, Associate Professor, Professor, Department of Marketing, Logistics and Rec. - Samara State Economic University.

ACCOUNTING, STATISTICS

Kozhukhova V.V, Korneeva T.A., Potasheva O.N.

FOREIGN PRACTICE OF NON-FINANCIAL REPORTING

The purpose of this study is to analyze the international practice of disclosing non-financial information in reporting and identifying the problems of forming integrated reporting. The current practice of non-financial reporting in foreign companies indicates a gradual and sustainable development of the integrated reporting model. An analysis of the structure and content of the integrated reporting by leading international oil and gas companies led to the conclusion that there are significant shortcomings in the foreign practice of integrated reports. A set of measures is proposed that develops the concept of the integrated reporting in a modern economy.
Keywords: non-financial reporting, integrated reporting, annual report, social policy, environmental reporting, transparency, international standard for integrated reporting, oil and gas sector. Highlights: the current practice of the non-financial reporting in foreign companies was analyzed; the structure and content of the integrated reporting in foreign companies was analyzed; the main weaknesses in the reporting of foreign companies were identified; the possible solutions to identified problems were suggested.

Email:	viktoriaart1995@gmail.com, korneeva2004@bk.ru, olgakuzmina0212@gmail.com
Сведения:	Victoria V. Kozhuhova, Chief Accountant of IP Belyakova; Tatyana A. Korneeva, Doctor of Economics, Professor of Samara State University of Economics; Olga N. Potasheva, Candidate of Economics, Associate Professor of Samara State University of Economics.

Bashkatova N.F., Polukhina S.A.

HARMONIZATION ACCOUNTING OF FINANCIAL LIABILITIES ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS IN SHIPBUILDING

This article describes the basic principles of accounting for financial liabilities under international financial reporting standards. Features of financial liabilities are presented on the example of a shipbuilding company. The long technological cycle of construction of the ship determines the need for the formation of financial liabilities based on the long-term nature of the sources of funding. The article provides a short description of the international financial reporting standards on financial instruments. Concepts, classifications of financial instruments, the essence and examples of financial assets, equity instruments are considered. Types and classifications of financial liabilities are disclosed, it is noted that a number of liabilities, meanwhile, are never financial. The article deals with the issues of initial recognition, evaluation and subsequent recognition of financial liabilities in accounting for international standards. The economic substance of the fair value and amortized cost of the financial liability is detailed. Harmonization of accounting of financial liabilities is presented on the example of shipbuilding organization JSC "Admiralty shipyards". Conditional examples of attracting financial sources reveal the peculiarities of accounting for financial liabilities by comparing the reflection of business transactions according to international financial reporting standards and Russian accounting standards.
Keywords: international financial reporting standards, Russian accounting standards, shipbuilding enterprises, financial instrument, financial asset, financial liability, equity instrument, debt instrument, derivative financial instruments, initial measurement, profit and loss, amortized cost, fair value. Highlights: the regulatory framework for the accounting of financial liabilities in the Russian Federation is not sufficiently developed, there are no legislatively established concepts for a number of financial liabilities, and the methods and approaches to accounting and reporting financial liabilities in financial statements differ significantly from those adopted in international practice. shipbuilding, being a capital-intensive long-term production cycle, naturally cannot do without attracted capital, including the use of financial instruments. credit risk insurance is also inextricably linked with financial instruments. In this regard, to harmonize theoretical and practical approaches to accounting for financial liabilities and reporting it makes sense to provide in domestic accounting standards approaches used by international financial reporting standards. ches to accounting for financial liabilities and reporting it makes sense to provide in domestic accounting standards approaches used by international financial reporting standards.

Email:	nb7708@yandex.ru, sofia-05@list.ru
Сведения:	Nina F. Bashkatova, Candidate of Economics, Associate Professor; Sofya A. Polukhina, Candidate of Economics, Associate Professor - St. Petersburg State Marine Technical University.

REGIONAL ECONOMY

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS