Вестник Самарского государственного экономического университета

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

2020 №10 (192)

REGIONAL ECONOMICS

Gilfanov R.R.

DIGITALIZATION - A THREAT OR AN ENGINE OF INCLUSIVE DEVELOPMENT IN THE REGION?

The article considers the hypothesis on the dual nature of the impact of digitalization on the possibility of inclusive development of regions, as well as the change in the structure of modern society caused by digitalization and the development of the digital economy. Methodological tasks of further research are defined.
Keywords: inclusive development of regions, digitalization, digital economy. Highlights: ♦ a hypothesis is proposed on the dual nature of the impact of digitalization on the quality of inclusive economic development in the region; ♦ the importance of a verified state policy in the digitalization, that is intended to level out the stratification of regions by the level of their digital maturity, is shown; ♦ the development of new digital technologies not only creates conditions for inclusive development, but can also significantly worsen the stratification of regions in the absence of a verified state policy.

Email:	rus.kamtent@mail.ru
Сведения:	Rustam R. Gilfanov, Post-graduate student of the Center for Advanced Economic Research, Academy of Sciences of the Republic of Tatarstan.

Preobrazhenskij Yu. V.

CENTER AND PERIPHERY OF RUSSIAN NATIONAL INNOVATION SYSTEM

A critical analysis of the country`s national innovation system using the "center-periphery" model can show the degree of its formation and lead to an understanding of the optimal configuration of innovation centers. Regions-centers and regions of the semi-periphery of the territorial innovation system are different in their functions: the first focus on the creative functions of knowledge generation, the second on the production of innovative products. The scientific novelty of this study is the methodology justification for identifying three types of regions (central, semi-peripheral and peripheral) according to their role in the functioning of the national innovation system. The proposed methodology of identifying the center and periphery of the national innovation system, limits that must be exceeded are set in order for the region to fully participate in the innovation process at a given stage. Based on the materials of the Russian regions, as a result of applying the proposed typology, the center regions, semi-periphery regions, and intermediate regions were identified. The spatial configuration of different types of regions is critically analyzed from the point of view of the possibility of optimizing the territorial structure of the national innovation system. The main axes of the country`s innovative structure are proposed and regions that are not active in terms of innovation are identified, the development of which will have a positive effect on the national innovation system as a whole.
Keywords: core-periphery structure, national innovation system, knowledge flow, regional typology, innovative development. Highlights: ♦ the national innovation system is formed due to the activity of central regions that can create innovations (regions that generate knowledge), and semi-peripheral regions that perceive these innovations and produce innovative products (recipient regions); ♦ to identify the types of regions by their function in the formation of the national innovation system, it is suggested to use two groups of active innovation (and economic) activity` indicators; ♦ nowadays, Russia is characterized by a relatively narrow range of regions-centers that belong to the innovation and active periphery, which creates a threat of disproportionate territorial economic development.

Email:	topofag@yandex.ru
Сведения:	Yurij V. Preobrazhenskij, Candidate of Geography, Associate Professor of the Saratov State University.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Beloborodova A.L., Ilina N.A.

REPOSITIONING OF THE NATIONAL BRAND OF PUBLIC CATERING "TUBATAY" ON THE REPUBLIC OF TATARSTAN MARKET

During the globalization of all life aspects, the reverse process - the search for authenticity and belonging to a particular group, is becoming popular. A business based on maintaining cultural heritage wins special love not only among region residents, but also among tourists, being a trigger for exploring previously unknown traditions. Gastronomic and catering brands based on cultural and historical heritage play an important role in this process. This is a simple and pleasant way to get acquainted with the national specifics of the region. The above-mentioned issues will be considered on the example of the public catering brand "Tubatay", which has been successfully operating on the market of the Republic of Tatarstan for 5 years. The evolution of the "Tubatay" brand positioning is studied. The article describes the history of brand creation and development, as well as the reasons that caused the need to transform the positioning policy. The effectiveness of the new brand positioning policy "Tubatay" was evaluated - the assessment of compliance of the developed marketing complex with the new positioning policy based on the analysis of secondary internal information, analysis of trends in the development of the public catering market in the Republic and on the basis of a survey conducted among the main target groups of consumers of the "Tubatay" restaurant. In addition, the authors have developed ways to communicate with each of the target segments of the restaurant.
Keywords: repositioning, positioning, restaurant business, national brand, marketing complex. Highlights: ♦ the assessment of compliance of the restaurant "Tubatay" marketing complex with the new positioning policy and trends in the development of the public catering market of the Republic of Tatarstan was taken; ♦ a study of the perception of the new positioning policy of the restaurant "Tubatay" by the main target segments was conducted. As research methods, we selected a qualitative method - a survey (a sample of 288 respondents) and a quantitative method - an in-depth interview; ♦ the use of hybrid research methods (qualitative and quantitative methods, as well as analysis of secondary information) allowed us to form an objective evidence base for the effectiveness of the new policy of the "Tubatay" brand positioning; ♦ the hypothesis is proved on the use of cultural values and cultural heritage when forming the positioning policy of public catering brand helps institutions to take a worthy position on the regional market, to have a clearly formulated positioning attribute and thus to attract consumers.

Email:	a-beloborodova@mail.ru, nadezh.iljina@yandex.ru
Сведения:	Anastasia L. Beloborodova, Associate Professor of Marketing Department; Nadezhda A. Ilina, Graduate student - Institute of Management, Economics and Finance of Kazan (Volga region) Federal University.

Degtjarev P.A., Shuruhina T.V.

BUSINESS PROCESSES OF INNOVATIVE CORPORATE ACCELERATOR AT ENTERPRISE IN THE INDUSTRIAL ECONOMIC SECTOR

Authors conducted a study on business processes implementation of an innovative corporate accelerator in the industrial sector of the economy. Creating a corporate accelerator in the industrial sector of the economy, focused on working with innovative projects that are on the early stages of development, often does not imply a significant increase in income in the short term. This fact should be taken into account when forming the accelerator`s business model. In general, the business model is determined by the specifics of the creating a corporate accelerator, as well as its technological focus, the approach to financing participants, and the internal policy of the corporation. Most large companies monetize the corporate accelerator indirectly, through the growth of their own capitalization. A certain part of corporations receives income from the accelerator by attracting new customers from among the accelerator participants and their consumers who use the corporation`s products and services. This approach is recommended for companies that are willing to transfer some of their own technologies to startups, significantly reducing their cost or making them free for participants and graduates of the accelerator for a certain period of time. Based on the conducted research, recommendations that are aimed at optimizing business processes and developing the innovative system of the corporate accelerator, as well as improving the efficiency of using technologies in the framework of the acceleration program, are formulated. The results of the conducted research will be useful for managers of innovative corporate accelerators and companies of the industrial sector of the economy, researchers, investors and startups.
Keywords: corporate acceleration, industry, innovation system, business processes, technologies. Highlights: ♦ the annual increase in the number of corporate accelerators in the world is taking place against the background of their growing popularity as a tool of "open innovation"; ♦ factors that slow down the development of corporate acceleration in Russia are the low level of competition among the majority of Russian large companies, the late introduction of "open innovation" tools, and low awareness of the creation ways and advantages of corporate accelerators; ♦ the industry model of the accelerator allows organizations to share the risks associated with the operation of an innovative corporate accelerator, to reduce expenses of its support, and to improve the quality of projects expertise of corporate accelerator participants; ♦ assessment of the target KPIs achievement degree, as well as effectiveness assessment of each of the key business processes of the corporate accelerator are necessary to improve them and get better results in the future.

Email:	pavel.degtiareff@yandex.ru, shurukhina@rambler.ru
Сведения:	Pavel A. Degtjarev, Associate Professor; Tatyana V. Shuruhina, Candidate of Economics, Associate Professor - Sochi Institute (branch) of RUDN University.

Mirzorahimov N.T.

ANALYSIS OF INDUSTRIAL STRUCTURE IN THE PROCESS OF DETERMINING THE DIRECTIONS OF INNOVATIVE DEVELOPMENT OF THE PRODUCTION POTENTIAL OF NATIONAL ECONOMY AND ITS BRANCHES

Under the conditions of globalization, innovation became the dominant factor in the development of the economy and its competitiveness. However, without building up and using the production potential as an important element of the national economy, the country`s industrialization and transition to an innovative development path are impossible. The studied problem is relevant and important for the development of the national economy. The effectiveness of the country`s innovation activity depends on its solution. The article considers an approach to the disclosure of the meaning and structure of the "production potential", analyzes the structure of the country`s industry and identifies its main problems, suggests ways to develop production potential for the innovative development of the economy of the Republic of Tajikistan.
Keywords: innovation, innovative activity, production potential, industry, industrialization, innovative development of the economy. Highlights: ♦ the term "production potential" is considered and generalized; ♦ the main components of the country`s production potential are analyzed; ♦ a set of measures to increase the country`s production potential is suggest

Email:	nemat@list.ru
Сведения:	Nematzhon T. Mirzorahimov, Post-graduate student of Technological University of Tajikistan, Dushanbe.

Polianskova N. V.

CONCEPT OF CREATING A TOURIST AND RECREATIONAL CLUSTER IN THE SAMARA REGION

The research is devoted to the current problem of domestic tourism development in the Russian Federation. Tourism and recreation clusters are an innovative form of development of the tourism industry in the region. Their functioning is based on a synergistic effect on related sectors of the economy, which, in turn, allows for activation of economic processes in the region as a whole. Thus, there is a need to generalize a unified approach to the formation of a model of a tourist and recreational cluster in the region. The purpose of the study is to analyze and develop a concept of the tourist and recreational cluster development in the region. In the course of the research, methods of strategizing and forecasting, quantitative and qualitative data analysis, marketing research, online surveys, and investment analysis were used. The Samara region was the object of research, in particular, the creation of the tourist and recreational cluster "Samara Luka" on its territory. The article shows the concept of creating a tourist-recreational complex "Samara Luka" in the Samara region, for the formation of which a marketing research of tourist opportunities of the national Park "Samarskaya Luka" was conducted. It also defines socio-economic effects from the creation of the tourist and recreational cluster, and a model of its functioning.
Keywords: cluster, tourism and recreation cluster, tourism, concept, socio-economic development, Samara region, model, marketing research, innovation in tourism. Highlights: ♦ the tourism and recreation cluster is an innovative form of tourism development in the regions of the Russian Federation and has the potential of creation a synergistic effect for the development of the economy; ♦ the most attractive tourism on specially protected natural areas is ecological, active, health, culture-related, and water tourism; ♦ the concept of creating a tourism and recreation cluster includes a mechanism of interaction between the main participants: the state, business, science and education, and society. The analysis of the social and economic effect for all subjects was carried out in the context of the main directions.

Email:	n_econ@sseu.ru
Сведения:	Natalia V. Polianskova, Candidate of Economics, Associate Professor, Acting Head of the Regional Economics and Management Department of Samara State University of Economics.

Rublev V.V.

INCREASE IN BUDGET AIRLINES AS A KEY FACTOR OF THE INTERNATIONAL AIRPORT KURUMOCH (SAMARA) DEVELOPMENT IN THE CONTEXT OF MACROECONOMIC INSTABILITY

The article shows an analysis of the impact of low-cost airlines in Europe on the passenger air transportation market. The experience of overcoming the consequences of the global financial crisis in 2008 proved that in conditions of macroeconomic instability, there is a significant increase in passenger traffic of low-cost air carriers. This is due to the lower pricing policy compared to classic airlines, as well as the extensive regional route network of budget airlines. Analysis of performance indicators of major airports of Volga Federal District and regional airports of North Caucasian Federal District showed that the presence of budget airlines in the structure of the airports route network continues to be extremely low. Airports of North Caucasian Federal District that are developing cooperation with the "Pobeda" low-cost airline had high passenger flow growth rates in 2018 and 2019. It is a key factor in the airports development. As a result of the research, the author comes to the conclusion that the current route network of international airport Kurumoch (Samara) can be expanded by more than 50% due to short and medium-haul flights that connect Samara with major regional centers of the Volga Federal district, Central Federal district, and Southern Federal district. An increase in passenger flow by 20% due to the development of low-cost airlines will allow Samara airport to become the largest airport in the region. Data on the destinations development of the Hungarian low-cost airline "Wizz Air" shows that the Russian market is promising for foreign budget air carriers.
Keywords: international airport Kurumoch (Samara), regional airports, regional airlines, regional route network, low-cost airlines. Highlights: ♦ regional passenger air transportation is an important element in the structure of the national passenger air transportation market; ♦ the market growth trend (annual increase in passenger traffic) is due to the growth of passenger flow of regional airports; ♦ low-cost air transportations, as European experience shows, is an important component of the market; ♦ the experience of overcoming the consequences of the global financial crisis in 2008 on the European passenger air transportation market proved the effectiveness of budget airlines development in the context of macroeconomic instability; ♦ the share of budget airlines in the structure of the route network of regional airports in France, Italy and Spain reaches 80%, in Russia - less than 10%, which is extremely low; ♦ the development of low-cost airlines in the structure of the route network of international airport Kurumoch (Samara) can serve as a fundamental factor for growth and development in the context of the 2020 macroeconomic crisis caused by the COVID-19 pandemic.

Email:	v.v.rublev@yandex.ru
Сведения:	Vladimir V. Rublev, Post-graduate student of the Strategic Planning and Management of Housing and Communal Complex Department of the Institute of Economics and Management of Vladimir State University.

ACCOUNTING, STATISTICS

Novozhilova Yu. V.

IMPACT OF THE INTEGRATED REPORTING CONCEPT ON THE DEVELOPMENT OF ENVIRONMENTAL ACCOUNTING IN THE CONTEXT OF DIGITALIZATION AND GREENING OF THE ECONOMY

The development of environmental accounting is relevant in the modern changing world, which is explained by the presence of serious environmental disasters, the development of socially oriented business and the growing information needs of society. The purpose of the study is to substantiate the essential directions of environmental information formation in the context of the development of the integrated reporting Institute on the basis of a comprehensive theoretical and methodological approach. The article new scientific results: peculiarities of influence of technological advances on the development of the accountancy profession, enabling the release of more time to prepare information on the impact of environmental and economic factors on the change in value of the company; the essence of the upcoming changes to the international integrated reporting framework conducive to a clearer understanding of reporting; it substantiates the key role of the concept of integrated reporting in the development of environmental accounting that determines the main significant environmental information that affects the change of capital. The results of the study are expressed in the proposal for a more in-depth formation of information about capital that is subject to environmental accounting, in particular natural capital, data on which is necessary for calculating the author`s integrated indicator of changes in the value of capital, as well as for conducting environmental and economic analysis and developing competent management decisions by both internal and external stakeholders. The introduction of the integrated reporting concept in companies` activities will smooth out the obstacles that have been formed on the way to the development of environmental accounting in Russia.
Keywords: integrated reporting, environmental accounting, digitalization, greening, value created, business model, capital, accounting profession, management decisions, environmental protection. Highlights: ♦ the article considers the impact of the current economic environment, digitalization and greening on the development of the accounting profession and the importance of integrated reporting, the key role of environmental accounting in building a sustainable business and eco-efficiency of the company is determined; ♦ suggestions on changing the international standard for integrated reporting were studied, which help to strengthen the understanding of the value creation process, as well as the significance of environmental impacts on long-term value creation and capital changes; ♦ a range of key information about the nature, required for the formation of environmental data recording on natural capital for the calculation and analysis of the author`s integrated indicator of the change in the value of capital which was proven on the example of report of the largest Russian company, and the range of data required for the 5 stages of the analysis of natural capital according to the methodology of V. G. Kogdenko are classified; ♦ solutions to the problems of establishing environmental accounting through the development and popularization of the introduction of integrated reporting, related to regulations, understanding of specific terminology, disclosure of environmental information in reporting, etc. are proposed.

Email:	bakevnl@mail.ru
Сведения:	Yulia V. Novozhilova, Candidate of Economics, Associate Professor of the Accounting, Analysis and Audit Department, Yaroslavl State University.

Potokina E.S.

MANAGEMENT ACCOUNTING OF SYNERGISTIC REVENUES AND EXPENSES IN GRAIN HOLDINGS

The relevance of the research is in the fact that in the search for additional profit, enterprises of the agro-industrial complex find a way out in cooperation and integration transformations that give companies synergistic opportunities. Agro-industrial holdings, due to the specificity of current assets and agricultural machinery, seek to integrate enterprises with similar production activities into their perimeter. In this regard, the scientific problem of improving management accounting techniques for the purpose of generating accounting information about synergistic income and expenses, management reporting that takes into account industry specifics, becomes relevant. Relationships within the group of enterprises that are part of the grain holding structure are studied. The sources of these relationships are identified, and possible forms of organization of joint production processes are identified. Approaches have been developed that allow solving a set of tasks in the management accounting of synergetic effects in income and expenses. The forms of primary accounting documentation and reporting in this area of management accounting are proposed. The purpose of the research is to search for methods of accounting evidence-based fixation of the synergistic effect.
Keywords: operating synergy, synergetic revenues, synergetic expenses, accounting registers, accounting indicators, calculation method. Highlights: ♦ possible forms of cooperation of grain holdings to achieve the emergence of synergistic effects are identified; ♦ the tasks of management accounting for the synergetic effect in income and expenses are defined; ♦ the main difficulties of forming accounting indicators and reporting data are revealed; ♦ ways to solve the identified problems are suggested.

Email:	potokina1@mail.ru
Сведения:	Elena S. Potokina, Post-graduate student of the Accounting, Statistics and Economic security Department of the Samara State University of Economics.

REGIONAL ECONOMICS

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS