No 1 (2024)

The Cittaslow concept as a promising direction for the development of small and medium-sized cities in Russia

Zakharchuk E.A., Trifonova P.S., Uporov V.E.

Abstract

In modern conditions requiring rational use of resources, increasing the efficiency of management of small and medium-sized cities is a complex and multifaceted task facing public authorities. The study considered the possibility of solving it based on foreign experience in this area. The works of domestic and foreign scientists on the problem of the development of small and medium-sized cities built the methodological basis of the study. The purpose of the study is to analyze foreign approaches to the development of small and medium-sized cities and determine the possibility of their implementation in relation to Russian small and medium-sized cities using the example of the Sverdlovsk region. The authors studied foreign concepts of 15-minute city, Walkable city, Land recycling and Slow city (Cittaslow), their key idea and main directions of implementation. The Cittaslow concept was chosen to assess the possibility of implementation in domestic practice. Unlike the others considered, it is represented by a wide geography of implementation, including in Russia (Svetlogorsk city). The authors developed an original methodology to assess the possibility of using the Cittaslow concept, which was tested in a number of small and medium-sized cities in the Sverdlovsk region. Based on the results obtained, recommendations are given for planning the further socio-economic development of the studied municipalities.

Digital Economy & Innovations. 2024;(1):5-17
pages 5-17 views

Development of tools to support the enterprise digital transformation project management system based on big data

Iskoskov M.O., Mitrofanova Y.S.

Abstract

In the context of the digital economy development and the transition to the data economy, it is necessary to work out iteratively the strategy of digital transformation of the enterprise on an ongoing basis, as well as optimize the digital project portfolio to achieve strategic business goals and obtain new quality and value of the business model and business processes due to the digitalization advantages. The study identifies the directions for the formation of a management system model that correspond to modern trends in enterprise digitalization and intellectualization based on approaches, tools and standards of project management. The conducted theoretical research allowed developing a set of tools that includes a conceptual model of the digital transformation project management system, a methodology for evaluating the effectiveness of the analytical subsystem for managing digital transformation projects based on big data and a generalized model for forming a strategy for managing digital transformation projects of an enterprise. The proposed authors’ methodology for evaluating the effectiveness of the analytical subsystem for managing digital transformation projects based on big data can be used as one of the tools for assessing the digital maturity of an enterprise and the level of use of big data tools in management. This will allow identifying problem areas for the development of a management system based on big data, as well as reasonably forming an analytical infrastructure for digital transformation corresponding to the transition towards the data economy. The developed conceptual model of the digital transformation project management system is aimed at forming an effective portfolio taking into account risks, the external and internal context of the enterprise, and includes a mechanism for choosing an approach (flexible, classic, hybrid) to managing digital transformation projects.

Digital Economy & Innovations. 2024;(1):19-27
pages 19-27 views

Internal management reporting on tax calculations in the enterprise management information system

Malyarovskaya A.Y.

Abstract

The law provides for the need to compile analytical registers and tax reporting, however, the information reflected in them is limited and cannot fully satisfy the information demands of internal users. Therefore, a necessity arises to create internal management reporting on tax calculations. The purpose of the study is to develop the requirements for internal management reporting on tax calculations, as well as the forms of such reporting. The requirements for reporting available in the scientific literature and established by legislation are clarified, and the schemes of internal communication for preparing management reporting on tax calculations are defined. Forms of internal management reporting for tax calculations are developed. Special attention is paid to the prospective nature of tax calculations. Considering this, the author proposed the following list of internal management reporting forms for tax calculations: based on one specific agreement for a certain type of tax, based on all agreements for each type of tax, in a generalized form for all taxes taken from the terms of the agreements. The proposed forms of internal management reporting on tax calculations contribute to the harmonization of accounting subsystems, as well as to providing a high-quality information component to carry out control activities and make management decisions regarding tax calculations.

Digital Economy & Innovations. 2024;(1):29-38
pages 29-38 views

Attracting NEET youth into the education system and labor market: government regulation tools

Masych M.A.

Abstract

A particularly vulnerable group in the context of the transition from the education system to the labor market are NEET (Not in Education, Employment, or Training) young people, who are not studying, working or undergoing vocational training. This determines the necessity of the formation, within government regulation of youth unemployment, of tools to support this particular group of youth. The paper contains a statistical analysis of NEET youth in different countries in terms of dynamics and age and gender structure. Separate mechanisms and tools of government regulation of NEET youth are considered, which have proven their effectiveness on the example of Kazakhstan, which achieved a reduction in the NEET youth indicator from 9.5 % in 2017 to 6.9 % in 2021. The author proposed recommendations for the development and implementation in the practice of individual tools of government regulation of youth unemployment in the context of NEET youth. In particular, such a tool could be social programs of federal importance aimed at overcoming barriers in the “study – work” transition and reducing the number of young people falling into the NEET category. An important support measure could be the formation and improvement of a continuous education ecosystem including involving young people in additional education, which will help NEET young people enter the labor market. The author proposes to lay particular emphasis on the development of noncognitive skills, which are currently not fully covered by the education system, however, their influence on the trajectory of further education and transition to the labor market is confirmed by a number of scientific studies.

Digital Economy & Innovations. 2024;(1):39-48
pages 39-48 views

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