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Development of internal controls for the management of agricultural production

Kontsevaya S.R. PhD in Economics, Associate Professor, the Department of Management, the Moscow Technological Institute ( mti_s.kontsevaya@mail.ru )

Karasev V.M. PhD of Technical Sciences, Associate Professor, Professor, the Department of Management, the Moscow Technological Institute ( viktoor2011@mail.ru )

Kostenkova N.K. Lecturer of the Department of Management, the Moscow Technological Institute, the Moscow Technological Institute ( mti_kost@yahoo.com )

Journal: International Accounting, #2, 2014

In modern market conditions at active development of regulatory base of audit according to requirements and the principles of the international standards there is an objective need of development of theoretical provisions and practical aspects of the scientific organization of internal audit as bases of reforming of system of intra-economic control in agricultural economic subjects. The article clarified the role and place-farm control, given its classification and proposed a sequence of eternal control in agricultural organizations.


The concept of Grand Challenges in the forecasting system for science, technology and innovation development

Karasev O.I. Lomonosov Moscow State University, Moscow, Russian Federation ( oikarasev@econ.msu.ru )

Mukanina E.I. Lomonosov Moscow State University, Moscow, Russian Federation ( mukanina28@gmail.com )

Trost'yanskii S.S. Lomonosov Moscow State University, Moscow, Russian Federation ( epk.audit2@gmail.com )

Beloshitskii A.V. Lomonosov Moscow State University, Moscow, Russian Federation ( alexei_bel@hotmail.com )

Journal: Economic Analysis: Theory and Practice, #7, 2019

Subject Modern approaches to macro-economic forecasting rest on the need to understand the so-called grand challenges, i.e. threats and new opportunities that can significantly change the global social and economic landscape. The planetary scale of the challenges calls for the international community to apply new approaches to effectively deal with any emerging issues and capture new opportunities.
Objectives We systematize existing approaches to highlighting the key challenges, define scenarios of world development in line with global trends.
Methods The study employs methods of analysis and modeling.
Results We give a definition of basic notions used in the theory and practice of strategic forecasting based on the Grand Challenges concept, a comprehensive description of the concept, considering the practical experience of developed countries. We also present a classification of existing challenges that affect all aspects of human development. The paper includes a semantic model of concepts applied in the forecasting practice on the basis of the Grand Challenges concept, and highlights key challenges for the global community.
Conclusions The discussed challenges are significant. They cover every facet of our society. Their study and description enable to get an insight into existing and potential direction of changes in various activities, sectors of economy, companies.


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