Вестник Самарского государственного экономического университета

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

2022 №1 (207)

ECONOMIC THEORY

Bulavko OA, Chekmarev V.V.

Economic space in noonomics

Abstract. The modern approach to the definition of the concept of "space" determines its non-standard interpretation, since space is three-dimensional (economists have begun to consider economic processes and phenomena as three-dimensional) and has three homogeneous dimensions - length, width and height, and the fourth dimension is time. However, physicists have been trying to find the fifth dimension for a long time and finally give an explanation for some mysterious cosmic phenomena. According to one theory, the fifth dimension is hidden in gravitational waves that permeate the entire universe. But economics is primarily about changes in technology and the construction of a new material production. The subject of our research is the construction of a spatial model as a knowledge base of a subject area in noonomics, which acts as an element of a modern management system. The purpose of this work is to apply an approach to the economic evaluation of results as part of an economic management system. To achieve the defined goal, it is necessary to solve the following tasks: a) to determine a scope of the economic and information space and its functional role; b) to build a spatial model that can later be integrated into an information management system.
Keywords: noonomics, actors, ontology, economic space, model, economic spatial modeling, economic system, information space Highlights: ♦ the economic evaluation of research results and the presentation of its configuration in the form of a three-dimensional matrix, taking into account all the features, should be based on a knowledge base containing the methodological basis of noonomics; ♦ the connection of economic indicators as part of the development of an ontological spatial model allows you to perform factor analysis; ♦ the growing acuteness of contradictions in the realization of the interests of economic space actors in noonomics requires the development of theoretical grounds for their resolution, which allows us to characterize the state of the object of research and proceed to the construction of a model based on the condition of meeting the needs of a separate territory, region, state.

Email:	vikigor163@mail.ru, tcheckmar@ksu.edu.ru
Сведения:	Olga A. Bulavko, Samara State University of Economics, Samara, Russia; Vasily V. Chekmarev, Kostroma Regional Branch of the Petrovsky Academy of Sciences and Arts, Kostroma, Russia

REGIONAL ECONOMICS

Domnina S.V., Salynina S.U.

Improvement of the methodology for assessing the development level of public-private partnerships in the sphere of culture in the Russian regions

Abstract. The article studies issues of improving the public-private partnership (PPP) mechanism in the sphere of culture of the Russian regions. In particular, it analyzes a number of implemented PPP projects and the volume of their financing, studies the forms of attracting investors in the sphere of culture, presents the results of the rating assessment of Russian regions by the development level of PPP and cities with the key sector "Culture, leisure, tourism and restoration of cultural heritage". On the basis of the study of the components of the rating assessment of the regions in the sphere of PPP, a comprehensive methodology for determining the development level of PPP in the sphere of culture of the subjects of the Russian Federation is proposed.
Keywords: public-private partnership, cultural sector, PPP projects, PPP projects in the field of culture, financing of PPP projects, rating assessment of the level of development of PPP Highlights: ♦ the mechanism of public-private partnership in the sphere of culture in the modern conditions of the changing external environment and the need to find new sources of funding is considered as the most important management tool in the regions of the Russian Federation. In this case, of particular importance is such a structural component of the mechanism under consideration as a comprehensive assessment of the development level of PPP in the sphere of culture of the regions of the Russian Federation; ♦ having analyzed the dynamics of the Samara region`s rating on the level of PPP development, it was found that this region ranked first in Russia during 2018-2019, and in 2020 - only seventh. However, according to the results of the evaluation of the accumulated experience in the implementation of PPP projects (until 2020), the Samara region was in the top three, yielding only to Moscow and St. Petersburg. This provides significant opportunities for the development of this mechanism in the sphere of culture in the Samara region; ♦ the comprehensive methodology proposed in the study to assess the level of PPP development in the sphere of culture of the Russian regions will allow to take into account such constituent criteria of evaluation as the use of intellectual property, the impact of PPP development on the improvement of the investment climate in the region and the entrepreneurship development, the consideration of socio-cultural effectiveness of the project. This will make it possible not only to assess the place of the region in the rating on the level of PPP development in the sphere of culture, but also to improve the methodology of evaluation of PPP projects in other industries.

Email:	swdomnina@mail.ru, salyninasu@mail.ru
Сведения:	Svetlana V. Domnina, Samara State University of Economics, Samara, Russia, Svetlana U. Salynina, Samara State University of Economics, Samara, Russia, Samara State Institute of Culture, Samara, Russia

Konyshev E.V., Veprikova A.A., Smetanina A.I.

The regional features of the tour operators services market development in the Volga Federal District during the pandemic

Abstract. During the period of 2020 the market for tour operator services was significantly affected due to the pandemic caused by the spread of COVID-19. The impact of restrictive measures has affected regional tourism markets in different ways. The relevance of the study is due to the need to assess the economic consequences of the impact of the pandemic on the market of tour operator services in the regions of the Volga Federal District. The article assesses the change in the market of tour operator services in the regions of the Volga Federal District from 2015 to 2020. During the study, the Herfindahl-Hirschman index, the concentration index, the rate of change in the revenue of tour operators were calculated. The information base of the study was statistical data from the Audit-it website, the Unified Federal Register of Tour Operators. Based on the data on changes in the revenue of regional tour operators, a matrix of typology of the regions of the Volga Federal District was built according to the indicators of the functioning of the tour operator services market. The regions of the Volga Federal District were divided into three groups: regions with a monopolistic market, regions with an oligopolistic market, and regions with a competitive market. By comparing the statistical results of the activities of tour operators, regions with the most stable dynamics and low revenue for the period 2015-2020 were identified: the Kirov region, the Republic of Udmurtia, the Ulyanovsk region, the Saratov region, the Republic of Bashkortostan.
Keywords: COVID-19, pandemic, Volga Federal District, tour operator, Herfindahl-Hirschman index, monopolistic market, competitive market, concentration index Highlights: ♦ the safe tours trend within the regions will prevail in the near future; ♦ the COVID-19 pandemic has had a different impact on the development of regional tour operator markets. The negative effects of the pandemic are best countered by monopoly markets; ♦ there was an increase in the monopolization of tour operator markets in 2020. The Herfindahl-Hirschman index increased in 9 regions of the Volga Federal District.

Email:	konj@bk.ru, timiredisfailinthesky@gmail.com, smetalika@yandex.ru
Сведения:	Evgeniy V. Konyshev, Perm State National Research University, Perm, Russia, Alevtina A. Veprikova, Vyatka State University, Kirov, Russia, Alyona I. Smetanina, Vyatka State University, Kirov, Russia

ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES

Dadykin V.S., Dadykina O.V.

An ontological approach to the geological and economic assessment of the results of geological exploration as part of the information system of subsurface management

Abstract. The ontological approach is the development of a thesaurus of the subject area, the structure and composition of the knowledge base used in the process of geological and economic evaluation of the results of geological exploration. The relevance of this approach is not only in the content of the thesaurus and knowledge base, but also in the search for patterns and rules implicitly defining the functional subsystem of the object of study in the process of modeling the structure and links as part of the ontological model. The latter in this case is a set of geological exploration works aimed at prospecting, exploration, and evaluation of the subsurface. The subject of the study is the construction of an ontological model as a knowledge base of the subject area of geological and economic assessment, which is an element of the information system of subsurface management. The purpose of this work is to apply an ontological approach to the geological and economic assessment of the results of geological exploration as part of the information system of subsurface management. To achieve this goal, it will be necessary to solve the following tasks: to determine the functional scope of ontological modeling to evaluate the results of geological exploration, to determine the composition of the thesaurus of the subject area, to build an ontograph of the subject area, to determine the relationship of elements in practice. As a result, a system of geological and economic indicators was developed, which in the future can be integrated into the information system of subsurface management.
Keywords: ontological modeling, cost estimation, geological and economic monitoring, geological exploration, mineral resource complex Highlights: ♦ the economic assessment of the results of geological exploration, taking into account their features, should be based on a knowledge base containing a thesaurus of geological and economic indicators for the stages of the geological exploration process; ♦ the connection of geological and economic indicators as part of the thesaurus of the ontological model of the subject area allows you to perform factor economic analysis; ♦ the actual assessment of the indicators as part of the thesaurus of geological and economic evaluation of the results of geological exploration allows us to characterize the condition of the research object and proceed to the calculation of the volume of output of mining commodity products, based on the condition of meeting the needs of a separate territory, region, state (taking into account the volume of exports and imports) in mineral raw materials.

Email:	Dadykin88@bk.ru, Atamanova_281287@mail.ru
Сведения:	Valery S. Dadykin, Bryansk State Technical University, Bryansk, Russia, Olga V. Dadykina, Bryansk State Technical University, Bryansk, Russia

Oborin M.S.

Economic security of industrial enterprises in the digital economy

Abstract. The relevance of this topic is due to the fact that the rapid development of the Russian economy is carried out in the conditions of transformation of industrial and digital processes. Many typical threats to economic security are losing their relevance against the background of the growing importance of other risks and threats caused by the dynamic use of digital technologies in enterprises. The article investigates features of the digital economy`s impact on the security of industrial enterprises, the characteristics of the main threats and risks, the main problems of its provision and the main directions of increasing the level of economic security of the industrial industry under the influence of digitalization. Today, most of the technological equipment of industrial enterprises in Russia cannot be digitized as part of the modernization of the production process, since production facilities cannot transmit data to digital systems. The process of digitalization involves the technological transformation of the entire industrial production, the adaptation of control levels to the operational incoming production data, and variations of algorithms and digital solutions will allow for continuous feedback. The purpose of the study is to systematize issues on ensuring the economic security of industrial enterprises in the context of the development of global digitalization. The research is carried out using methods of logical and comparative analysis, graphical representation of information and data arrays, statistical information and evaluation. The conducted research shows that there are quite great prospects for the effective development of the digital economy in our country, but it is necessary to implement rational measures to implement them. There is also an urgent need to ensure cybersecurity at Russian industrial enterprises. The main conclusions. The transformation of complex socio-economic systems at various levels of management under the influence of changes in the processes of production, management and promotion of products requires fundamentally new methods and tools for controlling threats caused by the introduction of digital solutions in various spheres of economic activity. Intelligent control systems and automation of the main business processes will affect the quality and intensification of industrial production growth rates, the development of competitive advantages of manufactured products in global markets. In accordance with the processes of digitalization of industrial domestic enterprises representing the key sector of the national economy, we propose directions development and transformation of economic security systems to ensure continuity and protection of information in the digital environment.
Keywords: digital economy, digital transformation, digitalization of industry, cybersecurity, economic security system, risks, threats Highlights: ♦ the main threats to economic security at industrial enterprises are considered; ♦ the peculiarities of the influence of the digital economy on the safety of industrial enterprises are investigated; ♦ the directions of transformation of industrial production in the digital environment are determined; ♦ the classification of the main threats of industrial enterprises is given; ♦ an analysis of the risks of economic security of a digital enterprise has been carried out.

Email:	recreachin@rambler.ru
Сведения:	Matvey S. Oborin, Perm Institute (branch) Plekhanov Russian University of Economics, Perm, Russia, recreachin@rambler.ru, Perm State National Research University, Perm, Russia, Perm State Agrarian and Technological University named after Academician D.N. Pryanishnikov, Perm, Russia

Repina E.G.

Small and medium-sized entrepreneurship in Russia: statistical assessment of the achievement of the target indicators of the national project

Abstract. The article considers the role of small and medium-sized enterprises in the formation of a vector of progressive movement towards economic growth. The results of studies on the state of conditions for the development of entrepreneurship at the national level have been accumulated, taking into account the special relevance of measures to support this sector of the economy during the global instability caused by the COVID - 19 pandemic. The relevance of the study is indisputable, since it is the creation of a powerful entrepreneurial sector in the national economy that can accelerate economic growth and bring the state closer to achieving national development goals. The purpose of this study is to assess the achievability of key target indicators of a profile national project implemented in Russia starting in 2018. The state of the small and medium-sized entrepreneurship (SME) sector in Russia for the period 2010-2021 has been characterized by the methods of deconstruction, applied statistical analysis, as well as a descriptive method. The business sector employs more than 20% of the economically active population, which provides 19.8% of GDP and is mainly represented in trade, manufacturing and construction. In the whole country, entrepreneurial activity has increased, but this trend is more noticeable among early, aspiring entrepreneurs. Despite significant government support and efforts at all levels of government, a negative assessment of the achievement of the main triggers of the national project on entrepreneurship was received.
Keywords: national project, statistical research, small and medium-sized entrepreneurship, target indicators Highlights: ♦ the conditions of entrepreneurship development at the national level are characterized, taking into account the special relevance of support measures in the period of global instability; ♦ the analysis of the state of the business sector and entrepreneurial activity in the country has been carried out; ♦ a negative assessment of the achievement of triggers for the implementation of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative" was obtained.

Email:	violet261181@mail.ru
Сведения:	Evgeniia G. Repina, Samara State University of Economics, Samara, Russia

Sarafanova А.G., Sarafanov А.А

Space tourism as an extreme leisure research object

Abstract. The article discusses the historical stages, typology, legal framework, current trends in space tourism. Space tourism is an important new area, but it raises several issues that need to be addressed, namely the medical implications associated with space travel and the potential ethical issues associated with the safety of such travel. In this article, space tourism is considered from the perspective of the popularization of space, to determine its potential role, with particular emphasis on the possible consequences for the development of space policy. After a preliminary analysis of space tourism and an overview of the technologies needed to implement it, distinguishing between orbital and suborbital flights, the article highlights some of the legal and policy issues associated with this emerging sector and discusses the possible consequences of the commercialization of space. The authors reviewed some of the private companies that are engaged in space tourism. The positive trend and progress made in this area suggests that space tourism can indeed become a factor in the popularization of space. But due to the significant costs for private passengers traveling in and out of Earth`s orbit, orbital space tourism will be out of reach for the general public in the coming decades. Therefore, suborbital space tourism can now be popular.
Keywords: orbital tourism, suborbital flight, space, space tourism, space tourist, NASA Highlights: ♦ the conceptual apparatus of space tourism is systematized; ♦ 4 stages of the development of space travel have been identified; ♦ the necessity of using manned suborbital aircraft in order to reduce the cost of space services is formulated. In general, the income of orbital space travel by 2030 will be more than 555 million US dollars, which is 1.5 times more than in 2021; ♦ the legislative base of space tourism is analyzed, the trends of further development of space tourism in Russia and the world are revealed.

Email:	anastastyast@yandex.ru, alexsarafanov@mail.ru
Сведения:	Anastasya G. Sarafanova, Lomonosov Moscow State University, Moscow, Russia, Alexander A. Sarafanov, Lomonosov Moscow State University, Moscow, Russia

ACCOUNTING, STATISTICS

Piskunov V.A., Tarasova T.M.

On the organization of internal control and internal audit in transport companies

Abstract. In the realities of the modern economy, ensuring the efficiency of business processes of the functioning of enterprises in the Russian Federation has a special character. The economic losses from a poor-quality approach to the health of business processes exceed the costs in comparison with abuses in commercial enterprises. It is important to understand that in order to ensure the adoption of timely management decisions, all information contained in the financial statements must be not only reliable, but also as up-to-date as possible. Based on these conditions, ensuring the interaction of managerial financial control and on-farm audit in the organizational structure of enterprises, their rational organization and functioning ensure the creation of a high-quality information environment in the accounting and analytical information system. The study used a set of general scientific and special-scientific methods to achieve the goal and objectives. The study compared the services of on-farm audit, financial control and control and audit service, their significance and specifics. The formation and development of the system of managerial financial control and on-farm audit is considered on the example of a large vertically integrated company of federal significance. A model of a three-level protection system at Russian Railways is presented, which makes it possible to implement control procedures at all levels of business processes and an algorithm for organizing and conducting an on-farm audit. The issue of outsourcing for accounting is considered, which will improve the level of on-farm audit and management financial control of Russian Railways, which will increase the efficiency of the enterprise as a whole.
Keywords: internal control system, risk, assessment, internal audit, internal control, line of defense Highlights: ♦ in the Russian Federation, all business entities are required to exercise internal control of their activities in accordance with the requirements of the legislation. When comparing the services of on-farm audit, financial control and audit services, it was found that on-farm audit solves a larger layer of tasks, risk management processes implemented within the framework of corporate governance. In modern realities, the system of managerial financial control and internal audit should be focused on eliminating the risks of financial losses of the enterprise and aimed at improving the stability and efficiency of the enterprise; ♦ the subjects of the internal control system in JSC "Russian Railways" within the framework of the implementation of managerial financial control are all structural divisions, subsidiaries of dependent companies and directly management. The three-level line of protection of JSC "Russian Railways" from possible risks makes it possible to implement control procedures at all levels of management by regulating the activities of employees, operations of information systems at the enterprise; ♦ the introduction of an outsourcing system, as well as the formation of an external accounting system for business transactions, will allow Russian Railways to minimize costs and reduce risks in terms of incorrect accounting by attracting reliable partners with high-tech equipment that allows eliminating errors and inaccuracies in reporting, thereby increasing the efficiency of production activities.

Email:	piskunov-va@mail.ru, tarasova2004@inbox.ru
Сведения:	Vladimir A. Piskunov, Samara State University of Economics, Samara, Russia, Tatiana M. Tarasova, Samara State University of Economics, Samara, Russia

ECONOMIC THEORY

REGIONAL ECONOMICS

ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS