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ИД «Финансы и кредит»






Finance and Credit

Vol. 27, Iss. 11
November 2021

Finance and Credit

  • Rationality of internal control according to COSO-INTOSAI principles in public sector organizations
  • Devaluation of the national currency and the economic security of the State
  • Assessing the spillover effects of investment in transport infrastructure in the subjects of the Russian Federation
  • Possibilities and constrains of crowdlending platform development
  • An analysis of sectoral shipbuilding strategies considering the sustainable development goals of the fisheries complex of Russia
  • Assessing the quality of budget risk management of the subjects of the Russian Federation
  • The development of the pension system of Russia: Challenges and opportunities
  • China's financial services market in the post-pandemic period 2020–2021: Trends and development prospects
  • The impact of adaptability on the competitiveness of non-State pension funds
  • Investment mortgage as an innovative banking product in the real estate financing market
Economic Analysis: Theory and Practice

Vol. 20, Iss. 11
November 2021

Economic Analysis: Theory and Practice

  • The economic analysis of the impact of grand challenges on sustainability and continuity of business entities’ activities
  • Financial market development strategy in crisis: Analysis and recommendations
  • A model of harmonious development of regional healthcare on the basis of effective interaction of the healthcare system and the socio-economic system of the region
  • Competition of the world leading currencies: Features of the current stage
  • The informational component of corporate social responsibility assessment: Results of empirical research
  • Analysis of labor resources based on the typology of peasant (farmer) households and agricultural organizations
  • The problem of optimizing the schedule of perishable agricultural products processing
  • Individual consumer surplus in the Edgeworth Box
  • Econometric modeling of cost per flying hour of civil helicopters
Regional Economics: Theory and Practice

Vol. 19, Iss. 11
November 2021

Regional Economics: Theory and Practice

  • Clustering of provincial administrative regions of China by economic indicator
  • Changes in the number and composition of pensioners in the Perm Krai
  • Establishing a State-civil (municipal-civil) partnership mechanism to develop the market of services for citizens over working age: A conceptual approach
  • Qualifying human capital in the context of socialization of the economic system of the area
  • Effects of digitalization of industrial small and medium-sized enterprises in Industry 4.0
  • Assessing the effectiveness of financial support for socially oriented non-profit organizations: The main approaches
  • A methodology to assess the level of flexible management technology development at industrial enterprises
  • Indicative assessment of the financial and economic security of the area: Practical approval of the method
  • The influence of development institutions on infrastructure investment in the border regions of the Central Black Earth economic area
  • Cultural ecosystem services: The essence and author-developed classification
  • An analysis of the situation on the hotel market in the conditions of epidemiological restrictions: Evidence from Penza
National Interests: Priorities and Security

Vol. 17, Iss. 11
November 2021

National Interests: Priorities and Security

  • Revisiting the methodology of research and implementation of Russia's national security
  • The relationship of human capital to traditional concepts that characterize human labor activity
  • Balanced and sustainable development of ‘green’ business in regions, using the instruments of economic security
  • Assessment of industrial potential in terms of area’s economic security ensuring
  • The national system of financial monitoring training: Areas for development
  • Economic effects of defense industry projects
  • The performance of the State Atomic Energy Corporation ROSATOM during the COVID-19 pandemic
  • On negative aspects of environmental and other non-profit organizations’ activities under conditions of global challenges and threats
  • Innovation-driven development of the agrarian sector of economy: Problems and prospects
Financial Analytics: Science and Experience

Vol. 14, Iss. 4
October-December 2021

Financial Analytics: Science and Experience

  • Development of a methodology for evaluating the effectiveness of financial policies of companies
  • Approaches to shaping portfolio strategies based on the socially responsible investing concept
  • Analyzing the factors of financial strategy of recreational sphere enterprises
  • Assessing the financial potential of organizations in the context of professional standard ‘Accountant’
  • Cloud infrastructure as a growth driver of the modern digital economy
  • Organizational characteristics of preparing and conducting IPO transactions in the banking sector
International Accounting

Vol. 24, Iss. 11
November 2021

International Accounting

  • Deferred expenses in accounting (financial) reporting: The current status
  • Budgeting at the university: Organizational solutions and methodological approaches
  • Lean manufacturing as a way to optimize costs: Principles, tools, and implementation practices
  • Scoring to estimate the financial statement fraud risk during the audit
  • Shaping an audit strategy based on mapping and spectral risk analysis
  • The impact of mandatory IFRS adoption on banks’ share prices: Evidence from the OECD countries
Digest Finance

Vol. 26, Iss. 3
July-September 2021

Digest Finance

  • Tax Regimes in the USA: The Review and the Effect on Small Businesses
  • Syndicated Lending: Law Enforcement and Legislative Refinements
  • Multipliers Based on Oil And Gas Production and Reserves as National Vertically Integrated Oil Companies’ Indicator of Lucrativeness for Investors. Part II
  • Analyzing the Impact of Corporate Governance Factors on Enterprise Value and Capitalization
  • Reframing the Risk Management Process of Entities
  • Criteria of Recognition of Transactions as Sham and Feigned: Accounting, Auditing, and Legal Approaches
  • Managing the Company Value and Performance Based on the Choice of Expense Recognition Option