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The evolution of payment systems in Russia

Popova L.V. Volgograd State Agricultural University, Volgograd, Russian Federation ( lvpopova@bk.ru )

Korobeinikova O.M. Volgograd State Agricultural University, Volgograd, Russian Federation ( omkor1977@gmail.com )

Korobeinikov D.A. Volgograd State Agricultural University, Volgograd, Russian Federation ( korobeinikov77@yandex.ru )

Shemet E.S. Volgograd State Agricultural University, Volgograd, Russian Federation ( shemete@mail.ru )

Journal: Finance and Credit, #24, 2017

Importance The significance of payment systems necessitates the study of theoretical and practical aspects of their evolution since the period of transformation of the payment system of the USSR to the current period of accelerated innovation improvement of the financial mechanism of the national payment system.
Objectives The study aims to review the evolution of payment systems and their relationship with the practice of building the national payment system in Russia.
Methods The paper draws on formal logic and systems approach.
Results We distinguish four phases of the national payment system development. Within each phase, we identify regularities supporting the prognostic aspects of the evolutionary process. The study shows that the existing level of technical and technological support to currency circulation at different phases influenced the theoretical understanding of issues related to institutional formation of payment systems.
Conclusions and Relevance The paper presents our own approach, which consists of highlighting the qualitative properties of payment systems that are manifested in enhancement of economic and social efficiency of entities, in optimization of cash turnover of the participants through cost saving and increased cash turnover within payment systems.


Digital economy and its influence on specialist training in the field of accounting and audit

Soboleva G.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( g.v.soboleva@ spbu.ru )

Popova I.N. Saint Petersburg National Research University of Information Technologies, Mechanics and Optics (ITMO University), St. Petersburg, Russian Federation ( instats@ya.ru )

Terent'eva T.O. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( t.terenteva@spbu.ru )

Journal: International Accounting, #4, 2019

Subject This article explores the current state of the labor market and higher education in the accounting field in view of the advent of the latest digital technologies.
Objectives The article aims to determine the degree of conformity of requirements of professional environment and competencies formed during the training of personnel for the accounting sector in higher educational institutions of the Russian Federation.
Methods For the study, we used the methods of statistical analysis, a sampling analysis, and the sampling questionnaire technique.
Results The article shows certain distribution of skills expected by the employer from applicants within the framework of the market model. The results of questioning of senior-year students testify to current absence of qualitative changes in labor market. The professional use of digital technology is still not implemented in the learning process in a full-fledged manner.
Conclusions The current changes in the state of the labor market in the accounting coincide with the general fluctuations of the market. Currently, most of requirements for accounting professionals do not imply the latest technologies use when performing the work. Educational processes in the Russian universities correspond to the potential requirements of the market, which is still not receptive to new technologies.


Evaluating the informal economic order of the Ural Economic Region

Letaeva T.V. South Ural State University, Сhelyabinsk, Russian Federation ( T.Letaeva@gmail.com )

Popova E.A. South Ural State University, Сhelyabinsk, Russian Federation ( elena-rus2012@yandex.ru )

Journal: National Interests: Priorities and Security, #9, 2017

Importance The Ural Economic Region consists of seven regions pertaining to two federal districts. It is an illustrative example of the asymmetry of socio-economic indicators within the single territorial unit. The research deals with the informal economic order in the Ural Economic Region.
Objectives The research evaluates the informal economy of the Ural Economic Region by assessing the concealed production for 2008–2015.
Methods The proposed method relies upon the hypothesis stating that the entity attributes all informal production costs to activities, which are reported in official financial statements. Hence, total production and selling costs include expenses for official accountable activities and concealed production.
Results The analysis found the informal production differed throughout entities of the Ural Economic Region. After we compared the resultant figures with official statistical data, we figured out that percentage of the employed in informal production was low in the industrially developed areas, where the level of informal production was rather high, while production profitability was the lowest statistically. The production profitability and informal employment are high in the less industrially developed regions, with the level of concealed production being low.
Conclusions and Relevance The resulting figures were compared with results of other researches, thus verifying and validating the proposed method. Whereas publicly available data are used, this method can be applied to analyze the informal economic order at various levels of territorial architecture.


Using the model with the transmitter in forecasting the budget expenditure of the Republic of Sakha (Yakutia)

Gulyaev P.V. Scientific-Research Institute of Regional Economy of North, North-Eastern Federal University named after M.K. Ammosov, Yakutsk, Republic of Sakha (Yakutia), Russian Federation ( petr_gulyaev@mail.ru )

Popova T.N. Scientific-Research Institute of Regional Economy of North, North-Eastern Federal University named after M.K. Ammosov, Yakutsk, Republic of Sakha (Yakutia), Russian Federation ( zim11@inbox.ru )

Journal: Economic Analysis: Theory and Practice, #39, 2014

Fiscal policy priorities are the creation of an efficient system of public expenditure management, the streamlining and ensuring the socio-economic impact of the budget. Therefore, there is a need to study the prospects of introduction of new methods of budget forecasting. To improve the effectiveness of budget management in the performance of the State budget, to supply the Government of the Republic of Sakha (Yakutia) with aggregated information to evaluate the influence of various factors on the condition of public finance, it is necessary to use methods of mathematical modeling of dynamics of budget expenditures. Applying the tools of mathematical modeling provides impartial analysis, more accurate forecasting, and confirms the accuracy of the findings. The article examines the dynamics of budget expenditures in relation to labor costs and utilities. The authors have conducted a regression analysis of the dependence of the total budget on the changes in labor costs and utilities and constructed a model adequately describing the monitoring process. For the effective use of budgetary resources, as a hypothesis, the authors put forward the possibility of applying the model with the transmitter in forecasting the budget expenditure of the Republic of Sakha (Yakutia). The relevance of the research topic is driven by the need to assess the impact of various expenditures on total budget expenditure as a whole, since the budget of the Republic of Sakha (Yakutia) is the primary mechanism for the social and economic policies.


Analysis of the innovation and investment strategy of a commercial organization

Smirnova O.A. Military Educational-Research Centre of Air Force - Air Force Academy named after Professor N.E. Zhukovsky and Y.A. Gagarin, Voronezh, Russian Federation ( yarosolg@rambler.ru )

Popova S.V. Military Educational-Research Centre of Air Force - Air Force Academy named after Professor N.E. Zhukovsky and Y.A. Gagarin, Voronezh, Russian Federation ( psvbravo@mail.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2015

Importance Instability and uncertainty of economic development cause the need for strategic management of a commercial organization. Given that traditional methods do not help to achieve the set goals, it is necessary to develop perspective instruments of innovation and investment strategy.
     Objectives The objectives of the study are to emphasize the advantages of innovative management, to determine the interrelation of the subject and the object of management, and, using the theory of clusters, to show the specific features of the mechanism for choosing and implementing the innovation and investment strategy when working out the priorities of a commercial organization's development.
     Methods In the study, we applied statistical and econometric analyses of theoretical and statistical data, and actual data on enterprises operating in various industries. The sampling is representative. The representativeness of the samples of statistical and accounting data and an expert analysis of special literature enabled to make reasonable theoretical generalizations, practical conclusions and recommendations.
     Results We have defined innovation methods of strategic management, developed a scheme and stages of the mechanism for choosing the innovation and investment strategy of a commercial organization in the region, and offered a process of the strategy management. The implementation of the strategy follows a strategic map.
     Conclusions and Relevance We based the processes of the strategy development and realization on the definition of the purpose of innovation management, on the search, development and assessment of the innovative idea and strategic alternatives, definition of methods of innovation management, design of the program of innovation management (strategic plan, business plan, strategic map), the organization of works on program implementation. The implementation of the innovation and investment strategy is an important factor for achieving success, especially in conditions of pressure of environmental factors and increased uncertainty level.


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