Архив

Economic vector 2022 4(31)

ECONOMIC AND METEOROLOGICAL MODELING IN SUPPORTING AGRICULTURE IN CONDITIONS OF METEOROLOGICAL UNCERTAINTY
Author(s): Vad.A.Drabenko, D.V. Drabenko, Val.A.Drabenko
In the article, on the basis of linear programming methods, a method for optimizing the use of meteorological information in solving practical problems is considered. A strategy for choosing meteorological information at each stage of the solution is substantiated. On the basis of economic and meteorological modeling, the efficiency of using the approach under consideration in the meteorological provision of agriculture is shown. Keywords: economic and meteorological modeling, meteorological information, strategies, optimization, objective function.

PRACTICAL EXPERIENCE OF APPLICATION OF FSBU 25/2018 "LEASE ACCOUNTING" IN THE RUSSIAN FEDERATION
Author(s): E.N. Sokolova, I.L. Yakushev
This article discusses the main practical experience of using FSBU 25/2018 "LEASE ACCOUNTING" IN THE RUSSIAN FEDERATION. Serious application of IFRS may have a positive impact on those Russian companies that do not plan to enter the international (financial) markets in the near future. The effectiveness of the application of IFRS will lie in the fact that providing managers with information that will contribute to the competent treatment of the market and the investor will also not destroy, but only strengthen the system of corporate trust and behavior. The most effective application of IFRS in companies will be the owner, who does not have representatives in the company's management and will not be forced to be content with information from the financial statements. Keywords: lease accounting, International Financial Reporting Standards (IFRS), conversion of Russian accounting to IFRS, International Financial Reporting Standards Committee (IFRS), off-balance sheet account, new FSB approaches, lease payments, asset collateral, gross value of investment, contract leasing, non-guaranteed salvage value of the object, gross value of the investment in the lease, net value of the investment in the lease.

ON PECULIARITIES OF CUSTOMS AUDIT IN THE RUSSIAN FEDERATION
Author(s): M.A.Laboskin, V.V. Nikolaev
This scientific study was carried out in order to identify the peculiarities of the introduction of customs audit into the practice of customs authorities and participants in foreign trade activities. The article considers aspects of the implementation of the audit in the practice of customs authorities, which is associated with certain problems that need to be solved in order to successfully implement the task of forming the institute of customs audit, set out in the Strategy for the Development of Customs Authorities of the Russian Federation until 2030. The work provides a regulatory and right-wing audit framework and an experiment on the implementation of customs audit, on the basis of which the customs audit institute is formed. The result of the work is the identification of the specifics of the implementation and problems of the practice of conducting customs audits by auditors. Keywords: audit, audit services, customs audit, customs inspection, foreign economic activity, customs audit institute, public services.

ON FORMATION OF SUSTAINABLE DEVELOPMENT SYSTEM IN THE TOURISM AND HOSPITALITY SPHERE AT THE REGIONAL LEVEL TAKING INTO CONSIDERATION INNOVATIVE COMPONENT
Author(s): A.B.Chernomorets
The article is devoted to understanding the issue of managing the processes of sustainable development of the tourism and hospitality industry. The structure of the development of elements of a tourist destination is presented, taking into account the principles of sustainable development. Innovative processes are considered as an integral part of sustainable development. The substantiation of the types of innovative processes in the hospitality industry system and their contribution to the sustainable development of the regional economic system is given. Keywords: tourism and hospitality industry, systematic approach, sustainable development, innovative technologies, regional economic system, tourist destination.

DIGITAL INNOVATION, AML/CFT COMPLIANT AND RISK-BASED APPROACH
Author(s): A.V.Kuchumov, E.V.Pecheritsa
The article analyzes a review of the best international practices in the field of AML/CFT, developed and adopted by such countries as Germany, Great Britain, USA, Singapore, France. These include the standards of the Intergovernmental Commission on Financial Monitoring (FATF), as well as the ongoing monitoring and risk-based approach that are being implemented to combat money laundering around the world. The following research methods were used in the article: an analysis of modern scientific literature by foreign authors, focused on the aspect of crimes related to money laundering in the international AML regime in accordance with FATF standards. The purpose of this study is to consider the possibility of introducing artificial intelligence (AI) in the field of AML/CFT based on an analysis of the best international practices. 13 sources were analyzed, including 4 scientific articles, including those on the introduction of artificial intelligence in combating money laundering and terrorism financing, 5 websites of regional organizations like the FATF. The study identified barriers to the introduction of digital innovations in the field of AML/CFT for both commercial organizations and supervisory authorities: the difficulties and costs associated with replacing or updating outdated systems, difficulties associated with the explainability and interpretability of digital solutions. It is concluded that, when used responsibly and proportionately, innovative AML/CFT technologies can help identify risks and focus efforts on existing and emerging issues, while manual verification and human participation remain critical, while developing, implementing and regulatory oversight of innovative technologies should reflect both threats and opportunities, and the use of innovative tools should be compatible with international data protection, privacy and cybersecurity standards. Keywords: money laundering, terrorist financing, digital innovations, risk.

PROBLEM-PROSPECTIVE APPROACH TO THE DEVELOPMENT OF COUNTRYSIDE TOURISM IN RUSSIA
Author(s): M.A.Liubarskaia, A.B.Chernomorets
The article discusses the transformations currently taking place in the field of countryside tourism in Russia. The authors analyze the changes in Russian legislation, as well as classifying the types of rural tourism based on the theory and practice. The theoretical significance of the study is to identify current problems and premises of the development of Russian countryside tourism. Of practical interest is the determination of the directions of the influence countryside tourism on the socio-economic indicators of territories. Keywords: countryside tourism, countryside area, tourist destination, tourism infrastructure, countryside property.

THE ROLE OF STAFF EMOTIONAL AND CULTURAL INTELLIGENCE IN FORMING COMPETITIVENESS HOSPITALITY INDUSTRY
Author(s): A.L. Zelezinskii, O.V.Arhipova
In the hospitality industry, guests are provided with a standard set of services. However, in order to create a positive impression of a hotel, its employees must be able to find a special approach to their guests. In today's globalized world and the hospitality industry, emotional intelligence and cross-cultural competence in serving guests of different nationalities becomes important. Cross-cultural and emotional competence of employees is an important aspect of strategic and corporate management in the hotel industry. The authors of the article focus on considering the problem of the formation of cross-cultural and emotional competence of the personnel of the contact zone of a hotel enterprise. The specificity of cross-cultural interaction in the hotel business is preliminary revealed and the need to take into account the cross-cultural characteristics of customers of different nationalities in the process of servicing at hospitality enterprises is substantiated. Keywords: hotel business, hospitality industry, personnel, emotional intelligence, cross-cultural competences.

PECULIARITIES OF REPRODUCTION OF THE PUBLIC PRODUCT IN THE CONDITIONS OF SANCTIONS
Author(s): L.I.Sergeev, D.L. Sergeev
The purpose of the study is to generalize the impact and consequences of the sanctions policy of unfriendly states on the national economic and regional reproduction processes in Russia. A new concept is introduced – sanctioned national and regional reproduction. It is noted that the effect of a number of objective economic laws in the sanctioned conditions of development to a certain extent loses the force of its impact on the reproduction of SOP. The changes in the processes of reproduction, distribution, exchange and consumption of national and regional products under sanctions are analyzed. The scheme of withdrawal of added value abroad in case of sale of labor items is considered. Anti-sanctions measures are proposed at all phases of the reproduction of SOP – production, distribution, exchange and consumption. It is emphasized that sanctioned social reproduction as a specific form of socio-economic development should be an independent object of research of regional economic science. The result of the study – the consequences of transformational reproductive processes of creating and using a public product under sanctions are revealed. Basic provisions: - a new concept is being introduced – sanctioned regional reproduction; - changes in the processes of production, distribution, exchange and consumption of a regional product in sanctioned conditions have been established; - the consequences of transformational reproduction processes of creation and use of a public product in the conditions of sanctions are revealed. Keywords: social product, sanctions, production, distribution, exchange, consumption, cost.

KEY CHALLENGES OF ESG AGENDA
Author(s): A.A. Shiian
The research is dedicated to the transformation of the Russian ESG agenda in the current economic and political conditions. The article discusses the relevance of the ESG agenda in the short and long term periods, the impact of sanctions on the current ESG agenda, as well as the development of the ESG in Russia, taking into account changes in the final export markets, adaptation of current logistics supply chains and reorientation to the markets of the Asia-Pacific region. The key challenges for the implementation of the ESG agenda in Russia were analyzed, taking into account the current macroeconomic situation, and potential scenarios for the further development of the ESG strategy in the Russian market were considered. Keywords: ESG goals, ESG transformation, sustainable development, "green" investments, ESG in terms of sanctions.

OPTIMIZING A COMPANY'S COMPETITIVE EDGE BY MODELLING ITS SUPPLY CHAIN LOGISTICS ACTIVITIES
Author(s): O.V.Malikhina, E.R. Drobot
The paper looked at the supply chain, what helps to put it together, its optimization and what it can lead to. Supply chain modelling was also considered, what problems it solves. The importance of supply chain management and what components it consists of was considered. The paper considered the system anyLogistix, which is well suited for supply chain modelling, risk tracking and change trends. Using Rostelecom as an example, the system was examined and its usability was deduced. Keywords: supply chain, supply chain management, supply chain modelling, supply chain model.

MODERN TECHNOLOGIES FOR QUALITY MANAGEMENT OF SERVICES AND WAYS OF THEIR IMPLEMENTATION AT ENTERPRISES SERVING THE FIELD OF ROAD CONSTRUCTION
Author(s): A.L.Zelezinskii, O.V. Arhipova, D.Y.Salko, M.V. Egorova
In modern conditions of increased competition, the imposition of sanctions by unfriendly states against the Russian Federation, the economic crisis, the political component – all these factors greatly affect domestic enterprises; the question arises of the survival of companies. Domestic companies need to produce their products and cease to depend on the Western component; these products and services must comply with the excellent system. Keywords: quality management, quality management system, road construction.

APPROACHES TO THE FORMATION OF THE KPI SYSTEM OF PUBLIC PROCUREMENT LOGISTICS
Author(s): L.K. Gorba
The logistics of public procurement is a key tool that ensures the transfer of financial flows to various sectors of the economy. Also, the performance of budgetary and municipal institutions, the level of provision of the population with necessary goods and services depend on the effectiveness of procurement logistics processes. The strategic direction in the Russian Federation is the National Projects program, the implementation of which is not always carried out successfully and on time, precisely because of the lack of improvement of procurement procedures at the municipal level. The competent formation of a system for evaluating procurement logistics in the public sector will contribute to the optimization of activities and commercial enterprises, which is especially important in the context of the state import substitution program. Keywords: public procurement logistics, audit and monitoring of procurement activities, social criteria for evaluating procurement, public transport.

ESSENTIAL ASPECTS OF SOCIAL SECURITY MANAGEMENT
Author(s): A.V. Kuchumov, E.V. Pecheritsa, Ya.S. Testina
The article considered the theoretical aspects of the concept of social security, also identified groups of threats to social security, their types and characteristics, assessment indicators and their threshold values. The following research methods were used in the article: analysis of modern scientific literature by Russian and foreign authors, focused on the essential aspects of social security. The purpose of this study is to study the essential aspects of social security management. 17 scientific articles in the field of social security management were analyzed. The study highlights the factors of social security of the state: an effective mechanism for regulating social institutions; economic independence of the state; the constant growth of the country's economy and the stability of improving the quality of life of the population; human development; meeting the material, social and spiritual needs of citizens, reducing the level of social and property inequality of the population, primarily due to the growth of its income. A grouping of threats to social security has been compiled, including: incorrect decisions of political leaders and government institutions; instability of the life of society and the state due to national contradictions; actions of political movements and parties that provoke violations of human rights and freedoms; threats arising from violations of the provisions of the Constitution; strengthening of the criminal situation in the state; threats to the health of the population of the country; economic threats. The indicators for assessing threats to social security are presented and it is concluded that the more indicators for measuring social security are presented and the more accurately the weight of each indicator is indicated, the more accurately the level of social security can be calculated. Keywords: social security, quality of life, social institutions, human potential, property inequality.