The publishing house FINANCE and CREDIT

JOURNALS

NEW ISSUES

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

Vol. 20, Iss. 11

November 2021

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

Vol. 19, Iss. 11

November 2021

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

Vol. 17, Iss. 11

November 2021

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

Vol. 14, Iss. 4

October-December 2021

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

Vol. 24, Iss. 11

November 2021

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

Vol. 26, Iss. 3

July-September 2021

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