Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

March 2019 (published: 27.03.2019)

Number 1(36)

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Economics

Перспективы негативного подоходного налога как механизма Российской государственной фискальной политики Volodin A.A. , Leventsov A.N.

Now in many European countries there is a very serious and thorough mechanism of support for socially disadvantaged groups of the population, in particular, there are quite large payments to large families, high pensions, payments for the loss of the breadwinner, work and much more. In this connection, a very acute problem of loss of motivation to work arises in them, which entails not only a loss of efficiency of the state economy, but also an increase in social tension. The article discusses a promising tax policy mechanism that is not currently used in any country of the world, but which, in our opinion, has the opportunity to solve the acute social and economic problems of our country that will arise in the next 10-40 years with proper economic growth. In addition, the introduction of this mechanism is able to provide a guaranteed basic income of our fellow citizens. The subject of the study is the negative income tax and the mechanism of its use, the goal is to develop a procedure for the implementation of this tax system in the Russian Federation. The object of the research is the fiscal functions of the Russian state as a regulator of economic life in the country. The methods used in the study were the synchronous method for identifying the causal relationships of the decisions taken, as well as the statistical and predictive methods for calculating and summarizing the final data. As a result of the study, a list of problems was identified and ways to solve them were proposed, and a mechanism was introduced for implementing the transition to a qualitatively different tax system.

Оценка эффективности инновационного проекта по развитию трехмерной геоинформационной системы Verzilin D.N., Kulakova A.O.

This article is devoted to the problem of evaluating the effectiveness of innovative projects. The existing methods of evaluation do not fully take into account the specific features of innovative projects and therefore need to be adapted and refined. This fact determines the relevance of the problem. The object of research is an innovative project. The subject of research is a set of methods ofevaluation the effectiveness of projects. The purpose of the article is to analyze the practical applicability of methods ofevaluation the effectiveness of investment projects to innovative projects. The existing methods of evaluation the effectiveness of investment projects were analyzed, their advantages and disadvantages were identified. The distinctive features of innovative projects and their specific properties that reduce the reliability of estimates obtained using traditional methods were also identified. To adapt the existing methods of evaluation of investment projects to innovative projects, it was suggested to consider the following factors: the difference in sources of funding depending on the stage of project implementation, the dynamics and variety of risks of the innovative project, a longer period of implementation and payback, the variety of quality (not amenable to economic assessment) effects of the project. The article provides a practical assessment of the effectiveness of the innovative project for the development and implementation of tridimensional geographic information system using traditional (static and dynamic) methods. The qualitative parameters inherent in the project and affecting its effectiveness were identified. When choosing a method of evaluation should take into account the features of the estimated project, its specifics and the industry in which it is implemented. The most accurate assessment of the effectiveness is given by the application of an integrated approach, which includes methods belonging to different groups (traditional and special).

Показатели и методы оценки бизнеса и инструментов фондового рынка Kovalenko A.V., Nikiforova V.D., Nikiforov A.A.

The article analyzes the scientific views on the problem of the use of cost, income and comparative methods in practice to assess the value of business and financial instruments in Russia. The authors reveal the importance of the application of these methods for the domestic stock market, characterized by weakly effective with certain properties of fractality and coherence. Special attention is paid to the analysis of difficulties that arise in connection with the application of these methods. The article reveals the peculiarities and difficulties of applying the cost method estimates the value of the business due to the mismatch between domestic and overseas accounting standards of assets and accounting records of the company. The authors substantiate the expediency of using the modification of the cost method based on the calculation of additional indicators and the implementation of additional adjustments, which allows to reduce the forecast errors of business valuation and stock market instruments. The article argues for the feasibility of modifying the income method and the comparative method. To increase the level of representativeness of the income estimation method, approaches are proposed for choosing the discount rate, using the scenario approach to the β-coefficient, as well as the standard of this indicator. As part of the modification of the comparative method, the authors propose to calculate the average values of financial multipliers and determine the level of prediction error for each multiplier. The article concludes that the use of the average value arises if it is assumed that the individual financial multipliers tend to the average value; it is important to take into account that even in the presence of the dynamics of convergence there are limits of change.

Перспективы производства биотоплива на основе энергетических культур. Экономические и экологические аспекты Rodzkin A.I., Charnenak E.V. , Saevich K.F.

The efficient using of energy crops for biomass and biodiesel production requires the adequate and complex grounding. The goal of our research was economic and environmental assessment of energy crops production which are perspective for regions with moderate climate conditions, including rape for biodiesel, perennial natural grasses, short rotation coppice willow, straw of cereals. The prime cost of rape biodiesel was 1,08 USD per liter, that is in 54% higher to compare with ordinary diesel. Economic grounding and environmental impact analyses had been done on the base of Life Cycle Assessment method. Prime cost of energy unit obtained from willow wood was 1,64 USD per GJ that in 1,5 times higher to compare with natural grasses and in 1,8 times higher to compare with cereals straw. Environmental impact assessment showed that the biggest emission of greenhouse gases was connected with the rape cultivation and minimal with grasses cultivation. The positive environmental effect of biofuel production on the base of willow cultivation in compare with other energy crops was connected with high potential of trees for biological reclamation of soils.

Механизм передачи бизнес-процесса промышленного предприятия на аутсорсинг Shimokhin A.V.

In organizations that perform various processes and produce a large range of products, the use of outsourcing as a tool to solve issues connected with cost reduction, improving product quality and management is particularly relevant. For the selection of processes for outsourcing, the article proposes a classification of the main production processes by labor intensity, frequency of use in an industrial enterprise and efficiency, which is proposed to be assessed by such parameters as: scrap, lead time, availability of work time. Bringing these parameters to a single factor allows you to apply ABC analysis to rank the business processes of industrial enterprises according to their effectiveness. It has been proposed to apply ABC analysis also for ranking business processes by labor intensity and XYZ analysis to determine the frequency of use of processes in an organization’s activities. Thus, a mechanism has been developed that determines the priority consideration of business processes of industrial enterprises for outsourcing on the basis of two-factor ABC analysis and XYZ analysis. The conditions are considered under which outsourcing a business process, using the mechanism proposed in the article, is an effective solution. The main objectives of outsourcing for an industrial enterprise are also presented, and some conditions that must be fulfilled when transferring the business process to outsourcing are considered depending on the priority goal of outsourcing. The practical significance of the work lies in the possibility of using the results of this study in matters related to the transfer of the business process of an industrial enterprise to outsourcing.

Статистическое оценивание цифровой трансформации экономики российских регионов Maximova T.G., Popova I.N.

The digital transformation of the economy is a driver of economic growth in developed countries, measured, among other things, by such an indicator as labor productivity. The purpose of the study was to identify official statistical indicators that can be used as indicators of the processes of digital transformation of the economy in the regions of Russia. The analysis of the dynamics of indicators of ICT development in the regions; the possibilities of their use as adequate indicators of the digital transformation of regional economies were evaluated; The indicators of labor productivity in the re-gions of Russia as possible indicators of regional economic development are analyzed, the impact of ICT development on the efficiency of economic activity is estimated. The analysis is based on the official statis-tics of the Federal State Statistics Service (Rosstat), the Organization for Economic Cooperation and Devel-opment (OECD). It has been established that today Russian regions differ significantly in the level of development of information and communication infrastructure. The level of labor productivity in Russia is significantly lower than this indicator in developed countries. Statistical data confirms that only in parts of regions the labor productivity indicator slowly grows, in the rest it remains at the same level or decreases. It is revealed that the existing official statistics of ICT development in the regions of Russia cannot be fully used as indicators of the processes of digitalization of the economy. It is necessary to develop informative measures of labor productivity that take into account the processes of digitalization of the economy.

Отраслевая специализация ранних предпринимателей в разных странах Pinkovetskaia I.S.

The relevance of the study is due to the important role played by small and medium entrepreneurship in the vast majority of modern national economies. The aim of the study is to estimate indicators describing the share of entrepreneurs specializing in the main economic activities in the total number of early-stage entrepreneurs in 48 countries. The results of the global entrepreneurship monitoring project for 2018 were used as initial data. Modeling of empirical data and evaluation of differentiation of the considered indicators was based on the development of normal distribution density functions. The obtained functions are of high quality and well describe the investigated regularities. According to the results of modeling, the average values and intervals of specific indicators are established. The largest number of early entrepreneurs specialize in wholesale and retail trade, their share on average in the countries under consideration reaches almost 44%. For most countries, the proportion of entrepreneurs in the industry varies between 28% and 59%. The share of entrepreneurs providing health and education services (15%) and administrative and professional services (14%) is significantly lower. In the course of the study, the lists of countries in which high and low values of the indicators were observed in 2018 were determined. The originality of the work is associated with the assessment of the proportion of entrepreneurs belonging to the nine main industries in the total number of early entrepreneurs in 48 countries. The results of the study can be used in the work on the justification of measures to improve and develop the business sector in our country, to determine the most effective ways to increase the production of goods, works and services by business structures.

Удовлетворение потребности в жилье: современная субурбанизация Санкт-Петербурга Repkin А.I., Mityagin Sergey A

In the second half of the twentieth century, cities showed themselves as the most effective form of organi-zation of life in space. Nowadays, most of the citizens of the world live in cities. But at the same time the disadvantages of life in the city also appeared. One of the ways to overcome the emerging problems was suburbanization and the formation of agglomerations. But the experience of developed countries has shown that suburbanization is not an ideal model for the organization of life. The Russian experience of country life differs significantly from the experience of both developed countries, where the city center is high-rise buildings, and the suburbs are low-rise houses of wealthy citizens. But the cities of Russia are even less similar to the megacities of the developing countries, where the suburbs are the places where the poor live in poor homes. The article shows the importance of housing and the role of out-of-city movability, especially the formation of supply and demand in the suburban housing market. The objective factors contributing to the formation of the suburbanization zone of cities are considered. Modern demographic and social trends favoring suburbanization are shown. A model of the stages of suburbanization of St. Petersburg is proposed. The model identifies six such stages: the imperial stage, the nobility-multi-stage stage, the post-revolutionary stage, the garden stage, the horticultural stage, the reformation stage. The forecast of the transition to the seventh stage, the stage of mass suburbanization, is substantiated. The conditions for an effective transition to this stage are determined.

Противодействие нарушениям во внешнеторговой деятельности в системе конкурентноспособности предприятий Makarova O.N., Makarova Yu.N.

The subject is relevant that is bound, on the one hand, to need of inducing of development of the foreign trade activity and its liberalization. On the other hand, with the increasing stream of violations, including illegal acts, when crossing goods and products through the customs territory of the Russian Federation that demands, on the contrary, strengthening and to ughenings of rules of customs regulation. And measures of liberalization and toughening influence formation of the competitive environment. Therefore their development demands system idea of the facts and volumes of violations in the foreign trade activity and also assessment of consequences on the level of competitiveness of the domestic enterprises. Also, the relevance of a subject of a research is defined by need of assessment of level of economic security and also influences of separate factors and threats in the foreign trade activity is dictated by specifics and inhomogeneity foreign trade both at the level of the region, and at the federal level. Besides, it should be noted that the factors promoting emergence of threats and also forms of realization of threats often have quite accurately expressed character.

Формирование подходов к анализу эффективности инвестиционно-инновационных проектов промышленных бизнес-систем Antokhina Y.A. , Voroshin E.A., Kolesnikov A.M.

When transforming the concept of growth into the concept of economic development, there is an unequivocal orientation of industrial business systems towards the implementation of innovations, the development of which at the microeconomic level is carried out on a project basis. Analysis of existing approaches to the evaluation of innovative projects found such a general shortcoming, as taking into account only part of the array of specific characteristics of innovation implementation projects, and the lack of consideration of their heterogeneity. The paper identifies features of investment and innovation projects that determine the specificity of approaches to the analysis of their effectiveness, and also describes the areas of heterogeneity of innovations. On the basis of the established interrelations of the level of specificity of innovative projects with types of innovations and groups of subjects of the innovation process, an approach to the choice of methods for analyzing innovative investment projects has been formalized.

Об экономической эффективности применения газотурбинных технологий утилизации отходов Rachmanov Y.A. , Sergienko O.I., Vasilenok V.L., Gorbunov G.N.

The possibilities of utilization of the heat of high-temperature flue gases of the systems of thermal-oxidative utilization of municipal solid waste using gas turbine technologies are considered. According to the European and Russian reference documents for the best available techniques, incineration of municipal solid waste is permissible provided that the permissible values of pollutant emissions are not exceeded in flue gases and their heat recovery for internal consumption or for external consumers ensures their energy and economic efficiency. Rotating kilns with an excess air coefficient of α = 2 and layered furnaces with an excess air coefficient of α = 1.6 are considered as the thermal oxidative neutralization systems. The scheme with the air turbine and the gas turbine with the reverse sequence of waste disposal and heat recovery of flue gases are analyzed. The calculation methodology for determining the energy efficiency indicators for gas turbine technologies with ceramic filters is given such as saving of equivalent fuel in replaceable boiler houses and power plants, saving of additional fuel and heat utilization factor. The results of the analysis of energy efficiency of thermal-oxidativeneutralization systems using air and gas turbine schemes with the reverse sequence of processes and ceramic filters show that the “reverse” scheme is more cost-effective due to the higher utilization rate of flue gas heat and reduction in their volume. The obtained calculated data can be used to identify the best available techniques for energy waste utilization with the use of thermo-oxidative neutralization and gas turbine technologies.

Механизмы повышения инвестиционной привлекательности имущественного комплекса вуза и пути их формирования Leyman E.N. , Lozenko V.K.

Improving the efficiency of management of the property complex of state universities is considered as a priority task in the framework of improving the entire system of management of all state property. The article summarizes the main problems in the development of the material base of the universities: physical and moral deterioration, limited financial resources, the needed to meet the new requirements of energy efficiency, digitalization, improving competitiveness in global educational world b formulates the contradiction between the high innovation potential of Russian universities and their low level of investment attractiveness. The article concludes that it is necessary to form mechanisms to increase investment attractiveness the of property complex of the university. Such mechanismsare defined as: long-term lease including land, denial of rights to an objects, attraction private investment. For each mechanism of increasing the investment attractiveness of the property complex of the university identified: features of use, legislative framework, obstacles to the formation and use and ways to overcome them, the goals and risks of using mechanisms and objects for the management of which mechanisms are effective, as well as a general description of the this mechanisms according to the scheme: legislative support, information support, subjects, objects, tools. The formation and use of the proposed mechanisms will improve the efficiency jf use of state property under the management of universities, attract financial resources of investors, optimize the use budget fonds in order to improve the competitiveness of universities in the educational space.

Management. Environmental management

Управление экономическим субъектом и минимизация бухгалтерских рисков Domnin A.D. , Martynenko O.V.

The relevance of a subject of a research is defined by problems in management of economic entity and a lack of information provided with accounting. Accounting more has an impact not only on national economy, but also on activity of economic entity. Need of determination of interrelation of uncertainty and accounting risk has to be reflected in their relationships of cause and effect. The detailed analysis of accounting risks, will allow to understand problems of the enterprise and to reveal an economic component of this problem. Process of ensuring economic security of economic entity has to give assessment of the impact of negative impacts on economic security and apply measures of elimination of negative impact on the system of economic security of economic entity. A special role is played by standard regulation of accounting as regulates the single questions of accounting aimed at providing completeness and reliability of indicators of accounting (financial) reports, and also completeness of reflection of the facts of economic life in accounting. By means of general scientific and applied methods of a research external and internal factors emergence of accounting risks are studied. The interrelation of accounting risks with statement and conducting accounting in the organization is proved. The directions for further development of economic entity, in particular – creation of model of future system of internal control, directed to minimization of accounting risks are defined.

Сущность корпоративных финансов и специфика управления ими на производственном предприятии Minchenko L.V., Djumaev Sh.S. , Zhuzhoma I.N.

This article examines the essence of corporate finance and the specifics of their management in industrial enterprises. In modern conditions of economic development, competitiveness of an enterprise can only be ensured when switching to an innovative type of economic activity. For this reason, the number of enterprises that are engaged in the development and implementation of various projects to implement the necessary changes is increasing. To introduce any new technologies into the enterprise’s activities is difficult both in terms of their organization and in terms of financing. The financial management of an enterprise is of paramount importance, since an effective financial management system facilitates the adoption of sound management decisions. Today, for the implementation of most of the tasks facing the production enterprise, it is necessary to use innovative management technologies. For most enterprises, improving financial management means, among other things, reforming and restructuring the financial system. Innovative development of the enterprise should be designed in the same way as any other system. It is necessary not only to define the tasks facing the enterprise, but also to create a system that ensures the transition of the enterprise to this state, determine the necessary resources, develop business processes of innovationactivity.In general, the financial management of an enterprise should provide the management with transparency of the financial condition and movement of financial resources, the formation of the most profitable variants of financial plans, the operational accounting of factual information, control of deviations from the plan. In this regard, the basis of the enterprise’s financial management system is: a combination of planning and monitoring the implementation of plans based on the coordination of planning documents with the accounting and reporting system, coordinated analysis of material flows and financial flows, both for individual production groups and divisions, and the enterprise as a whole entity.

Управление жидкими бытовыми отходами с экономических и логистических позиций в мегаполисе Treiman M.G. , Indusny P.Y.

The article deals with the actual problem of handling domestic liquid waste at the regional level - using the example of the city of St. Petersburg, reflects the peculiarities of taking into account water consumption and wastewater disposal and comparing them with the number of cesspools in the private sector of the city. The authors of the study reviewed the specifics of legislation in relation to the handling of liquid household waste, as well as domestic experience in this area of activity. Later, the authors developed proposals for improving the organization of the process of collecting and transporting liquid household waste, routing the process of transporting waste and calculating the cost of one transportation. The authors proposed an order of interaction between the participants of this process and the application of standard logistic principles for reverse logistics. The paper also reflects the relationship between economic and logistical aspects, and identifies priority areas for management in the field of waste management in the metropolis.

Перспективы применения методов онлайн-исследований в практике управления персоналом Burtsev D.S., Skorobogatov M.V.

The article discusses the possibility of applying online research methods in the practice of personnel management. The advantages and disadvantages of online research methods are analyzed. The problems arising from the collection of information in social networks are highlighted and ways to solve them are suggested. The possibility of using "digital traces" to study the effect of incentive measures (tangible and intangible) and individual factors of the internal environment of the organization (working conditions, attitude in the team, personnel management system, etc.) on employee loyalty has been tested. For the analysis, we used data obtained by studying the feedback from former and current employees of the company located on the Internet. The paper identifies the advantages and disadvantages of the method used to obtain data. During the data analysis, four positive factors and five negative factors affecting the loyalty of the company's employees were identified and their occurrence was determined. In the course of studying the structure of respondents, categories were identified and their impact on the distribution of the occurrence of positive and negative factors was assessed. An assessment was made of the effectiveness of incentive measures and the suitability of the internal environment of the company for employees with high intellectual potential based on employee satisfaction with their constituent factors and their importance.

Основные проблемы на пути внедрения экологического менеджмента в Российской Федерации Burdonov A.E., Shpakov A.S.

This article is devoted to the construction of an effectively functioning environmental management system at the enterprises of the Russian Federation and, in particular, the Irkutsk region.The aim of the study the question was posed of identifying the reasons for poor performance and unpopularity of the system of ISO 14001 at the enterprises of Irkutsk region. Earlier in this area, work has already been carried out on the problem of assessing the economic efficiency of the implementation of environmental management system in the enterprise. This article also addresses the issue of efficiency from an organizational point of view. During the search and study of the literature it was noted that on this subject in the country and especially in the region there is a very limited amount of useful information for practical application, reports on the successful functioning of a particular EMS. As a result of the analysis, two main reasons were suggested. The first reason is the low level of public awareness of the appointment and functions of environmental management, especially in comparison with European colleagues. Associated with the first, the second reason — the established practice of "formal" implementation of environmental management systems of the enterprise, with the establishment of priority on compliance with the requirements for documentation necessary for the certification process. As the main problem standing in the way of effective implementation and functioning of the environmental management system, this article indicates a superficial attitude to the construction of the enterprise SEM, the use of only General and template approaches of the ISO 14001 standard, without taking into account regional and industry characteristics and in General the lack of a culture of understanding of the need to maintain a practical environmental management system of the organization. According to the results of the study, it is expected to develop at the intersection of educational and industrial spheres such activities as a phased and detailed introduction of the philosophy of environmental management of the enterprise, taking into account its specific features (regional, sectoral features), aimed at building a real functioning system, and not only the passage of the certification process.

SWOT-анализ как метод стратегического анализа и планирования безопасного инновационного развития реального и финансового секторов хозяйства России Zueva O.A.

In this paper, the author proves the need to form an objective management decision-making in the formation of interrelations between the real and financial sectors of the Russian economy on an innovative basis based on an integrated approach using the methods of strategic analysis, planning and forecasting. The proposed approach associated with the transfer of the application of SWOT-analysis from the local level to the macro level to overcome threats to national and scientific and technological security and the application of the method of analytical hierarchies (MAH) is notable for its novelty and practically promising. The combined use of SWOT analysis, MAH and forecasting using a linear statistical regression model makes it possible to present the initial pattern matrix, which is a SWOT analysis of the innovative and safe development of the real and financial sectors of Russia with the identification of competitive advantages and disadvantages, innovation potential and security threats. The innovation potential and its indicator components are key indicators for assessing the development of the competitive advantages of the Russian economy and identifying weaknesses. A step-by-step consideration of the application of the SWOT-analysis together with the MAH allows expanding the initial matrix - pattern and presenting four draft strategies for the innovative development of the national economy of Russia: an innovative import substitution strategy, an external integration strategy, a survival strategy and an author's one. It is proved that the author’s comprehensive breakthrough strategy based on the leading directions of development, the formation of interrelations of the sectors under consideration and the cluster approach most effectively affects the innovative and safe development of the national economy of Russia.

Проблемы совершенствования управления рисками в предпринимательской деятельности Kostin K.B., Kozhukhina K.A.

The article deals with the main provisions of the system of business risk management. The basic principles for building an effective risk management system are analyzed and proposed. A risk management model is proposed, the peculiarity of which is prevention of risks and prevention of occurrence of risk events in the composition of business management. On the basis of adaptation of the General theory of management to specifics of business risks the corresponding recommendations on neutralization of risks providing increase of efficiency of activity of business structures are offered. The aim of the study is to study modern scientific and methodological approaches to risk management. Objectives of the study: substantiation of the need to build an effective system of risk management in business structures, a description of the key parameters of effective risk management, a description of the characteristics of the process of developing a risk management model. The reliability of scientific statements, conclusions and results is achieved by scientific and analytical research and critical understanding of domestic and foreign experience.The practical significance of the results is associated with the possibility of their adaptation to the risk management process of business structures in order to minimize or neutralize them.

Социальные технологии управления в цифровом обществе Brazevich D.S. , Grishko I.V. , Kazakov K.I.

The urgency of the problem of studying social technologies in society is emphasized by the awareness of the ongoing changes in the social and economic space. Such changes include, first of all, such as the increasing role of human capital in the economic sphere, the changing parameters, as well as the nature of the socio-economic dynamics of modern society, the acceleration of market processes, the emergence of new social and economic consequences of globalization, unprecedented changes in the socio-economic environment at all levels of management systems in connection with the spread of information and communication technologies and information management systems based on them From the very society.

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