No 3 (2019)

Full Issue

TERRITORY IMAGE AS A TOOL FOR INCREASING TOURIST ATTRACTIVENESS OF THE REPUBLIC OF BASHKORTOSTAN

Akhmetova K.M.

Abstract

In the conditions of intensive development of the tourism industry, the rise of the attractiveness of regions as the tourist objects becomes relevant. The increase of tourist attractiveness of the region is very important for the development of the inbound tourism as foreign tourists decide on a trip to any country based on emotional preferences which directly influence the number of inbound trips and money receipts. It is accepted that favorable territory image is one of the most effective tools of increasing tourist attractiveness of a region; therefore, many countries spend significant means for creating and sustaining a positive image. The author analyzed various approaches to the assessment of the efficiency of territories marketing, and namely, the relative and quantitative indicators of efficiency. Based on the identified indicators of assessment of the efficiency of territories marketing, the author carried out the analysis of foreign and Russian experience of creation of tourist image of territory to increase the attractiveness of regions for foreign tourists. Based on the obtained data, the author carried out the analogous analysis of the current state of the tourist image of the Republic of Bashkortostan. The study identified current problems: low degree of recognition of the republic as a region, attractive for tourism in the territory of Russia and abroad, as well as the lack of certain associations with the region. The author defined the prospects for improving tourist image of Bashkortostan, such as the development of marketing measures programs of the recognized brand of the republic “Terra Bashkiria” and other actions which can be used as a tool of increasing the tourist attractiveness of the region.
Digital Economy & Innovations. 2019;(3):5-10
pages 5-10 views

THE METHODOLOGY OF CONDUCTING INTERNAL CONTROL OF CUSTOMS PAYMENTS OF AN EXPORTING ENTERPRISE

Bobryashova E.D.

Abstract

Customs duty is the centerpiece of the system of customs payments, being the main tool of customs tariff regulation of foreign economic activity. Its collection involves the implementation of a sufficiently large volume of customs procedures. Except for customs duties and charges, the concept of customs payments includes value-added tax and excise duty requiring special control. Based on the theoretical research and the study of the practice of the enterprises-exporter, the author identified that disputable situations are arising in the process of payment, collection, and enforcement of customs duties in terms of granting a deferral or installment plan. The paper evaluates the existing contradictions in the applied regulations affecting the calculation and payment of the amount of value-added tax by the exporting enterprises. Moreover, the existing judicial practice shows that the amounts of excessively collected customs duties and taxes adjusted by the customs authorities are recognized as illegal, and, therefore, there the necessity of internal control over the calculation and payment of customs duties and taxes arises. It is confirmed by the fact that many legal documents ambiguously regulate the conduct of control measures for the calculation and payment of value-added tax by the exporting enterprises. To implement internal control of calculation and payment of value-added tax amounts by the enterprises-exporters, the author developed the procedure that includes several stages. The results of the study allowed specifying the types of accounting activity on export operations in terms of calculation and payment of value-added tax and optimizing tax risks when carrying out the foreign economic activity of an exporting enterprise.
Digital Economy & Innovations. 2019;(3):11-16
pages 11-16 views

THE ANALYSIS OF FUNCTIONS OF A COGNITIVE-INNOVATIVE UNIVERSITY AS A SYSTEM OBJECT IN THE CONDITIONS OF TRANSFORMATION OF RUSSIAN ECONOMY

Vasetskaya N.O.

Abstract

In the conditions of integration and globalization of the world economy, there is the development of the modern economy that uses the information, knowledge and intellectual capital as the main factors of production. The issue of modernization of the higher education system and the formation of a new model of the university as a system object, as well as the transformation of its functions is growing more urgent. The concept of a cognitive-innovative university based on the idea of “fundamental triangle”, and namely, the integration of educational, cognitive-research and innovative fields of activity, is one of the forms of higher education institutions. The paper aims at the identification of the internal functions and subfunctions of a cognitive-innovative university in the conditions of Russian economy transformation in the result of the process of globalization, international integration, and scientific-technological progress. The study shows the necessity to change the role of a teacher, and namely, his or her participation in the training of qualified personnel as an expert-tutor. Due to the priority in the educational process, the role of a teacher should not be just the transfer of knowledge in the form of information but they have to train students to carry out the active methodologically supported searching activity. The authors identified the transformed internal functions of a cognitive-innovative university, such as production, provision, service, consumption, research, export, and self-study that differ from the functions of a traditional university. The author notes that the main function of the university is the production (training) of personnel ensuring the sustainable progressive development of the society. The paper considers the subfunctions characterizing the internal functions, as well as presents the structural units implementing these subfunctions. The study shows that the transformation of functions of the university leads to the change of its system-structural model, and namely, to the creation of new structural units implementing the functions presented.
Digital Economy & Innovations. 2019;(3):17-22
pages 17-22 views

THE ANALYSIS OF THE FINANCIAL SYSTEM DEVELOPMENT IN THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION IN TERMS OF FINANCIAL SECURITY

Demidova S.E., Balog M.M.

Abstract

The study of financial security management on the regional level is the most important condition for the achievement of economic system efficiency and has special significance for national security. Regardless of the fact that the financial system of the state is generally rather stable, most of regional financial systems are unstable due to the social and economic differences, dependence on federal center, and debt problems, that makes actual the study of the parameters of spheres and elements of financial system, financial flows to achieve financial security. The paper specifies the concept system in the sphere of finance and financial security, gives the definitions of key concepts and proves that regional financial security should begin with the complex analysis of the financial system development of a territory. The authors analyzed the strategies of social and economic development of the constituent entities of Northwestern Federal District concerning the documentation of security types and factors of sustainable development of regions regarding their conformity with the tasks of regional social and economic development. The authors identified the factors influencing the stability of the financial system development of the region and risks producing, proposed the criteria of assessment of the financial system development. Risks and threats of regional financial security are grouped according to the impact areas; specific threats to the financial system stability are specified for each area. The authors estimated the level and risks of financial system development of the RF constituent entities using the technique of the multi-factor assessment with the classification according to five groups - from the group consisting of the RF constituent entities with the developed financial systems to the group with the depressed regional financial systems.
Digital Economy & Innovations. 2019;(3):23-32
pages 23-32 views

PRACTICAL APPLICATION OF THE LINEAR PROGRAMMING METHOD DURING PRICE-DEPENDENT CUSTOM LOAD MANAGEMENT

Dzyuba A.P.

Abstract

One of the important for global economy directions of energy efficiency improvement implemented in modern conditions is the development of the demand side response technologies. At the end-user level, the demand side response is carried out through the mechanism of price-dependent custom load management based on the change of operating schedule of manufacturing equipment functioning at the sites of industrial enterprises and large energy consumers. Management of load curves of individual energy-intensive production facilities should be carried out based on the application of manufacturing planning methods. The goal of the paper is to study the possibility of application of the linear programming methods to select optimal operating process schedule during price-dependent custom load management using the example of an existent industrial enterprise. The analysis of current manufacturing planning methods allowed identifying that, in the conditions of global industry digitalization, the economic and mathematical methods are essential. The most relevant of them is the linear programming method allowing considering flexible price-dependent custom load management. The paper presents the results of the practical evaluation of manufacturing planning model developed by the author based on the linear programming method using the example of the quenching furnaces plant within an industrial enterprise. As the result of calculations, the author modeled the electrical energy cost at the basic scenario of work of the quenching furnaces plant when applying simulation model parameters to the variants of plant’s operation in the first, second or third shift. The results of calculation of the model’s parameters allowed identifying that while the quenching furnaces plant maintains the plan performance volumes, the cost of electric power procurement decreases as relating to the functioning of the plant according to the basic scenario: in the first shift - by 4.2 %, in the second shift - by 24.2 %, and in the third shift - by 57.6 %. This shows the importance of both theoretical and practical results of the study.
Digital Economy & Innovations. 2019;(3):33-43
pages 33-43 views

THE STRATEGY OF ECONOMIC DEVELOPMENT OF INTEGRATED CORPORATE SYSTEMS: ESSENCE, STRUCTURE, AND SPECIAL ASPECTS OF FORMATION

Zhurova L.I.

Abstract

The processes of formation and implementation of the economic development strategy of integrated corporate systems have many specific features due to the presence of active elements (companies - the participants of integrated corporate systems) and the variety of the internal corporate relations. The lack of a unified methodology for the formation of such systems causes the necessity for additional research. Based on the results of the research of approaches to the definition of the essence of the concepts of strategy and economic development and the features of the structure and management of integrated corporate systems, the author formulates the definition of the strategy of economic development of integrated corporate systems, highlights the functional elements of this strategy, and identifies the key features of the ICS economic development strategy. The paper presents the structuring of the elemental composition of the economic development strategy for the industrial integrated corporate system taking into account the main functional spheres of activity and functional types of the policy of economic development management of such systems. The conceptual difficulty of formulation of economic development strategy comes with the specific features of the structure and management peculiar for the integrated corporate systems. The paper specifies special aspects of formation of the strategy of economic development of an integrated corporate system: the hierarchy of the strategy planning system, the necessity of coordination of interests and consideration of the level of economic potential of the development of the participants of the system for the achievement of system-wide development goals, provision of concurrence of interaction of the system’s participants, the assessment of synergistic effect from the interaction of the system’s participants, etc. Considering these aspects allows ensuring the balance in the development of all functional areas of the integrated corporate system and the optimal trajectory of movement to the strategic goals with minimal fluctuations.
Digital Economy & Innovations. 2019;(3):44-50
pages 44-50 views

THE FORMATION OF STATE BRAND AND THE FACTORS INFLUENCING IT

Nusratullin I.V., Kandaurova I.R.

Abstract

In the conditions of acute global competition, states and their territories (regions, cities) face the task of searching for their identity and the niche in the global investment market and tourist services market. State identity, reputation, and brand become today the most effective tools in the global competitive market. For Russia, the formation of the image of a strong and prosperous state is the necessity as the strong national brand offers the country a number of advantages, including the improvement of currency stability, the restoration of international trust and investor confidence, the international ratings drift, the increase of international political influence, the increase in exports of goods and services, the increase of inbound tourism level, and the creation of new opportunities to win compared to regional and global business competitors and to protect their own markets that will ultimately ensure a high level of competitiveness of the country on the global stage. The goal of the research is the study of the process of formation of the state brand and its factors on the materials of the Russian Federation. To achieve this goal, the authors analyzed modern methodologies for assessing the brands of the countries and built a cross-correlation matrix of the impact of international ratings by the areas of competitiveness on the state brand in the dynamics for 2013-2018. The study revealed that the main factors influencing the state brand are the entrepreneurial activity freedom, the development of the innovative activity, and the development of competitiveness. In this regard, to raise Russia’s position in the state brands rating, the authors offered to improve Russia’s position in the economic freedom ratings, to develop necessary tourism infrastructure, and to form a positive image of Russia as a strong and prosperous state.
Digital Economy & Innovations. 2019;(3):51-58
pages 51-58 views

MATHEMATICAL INTERPRETATION OF FEEDBACK PRINCIPLE IN THE HIGH-TECH ENTERPRISE MANAGEMENT

Plotnikov A.P., Kazakova F.A.

Abstract

The paper deals with the solution of the problem of feedback efficiency improvement in high-tech enterprise management through a mathematical interpretation of the feedback principle. The author built a structure diagram of the functioning of a single-industry high-tech enterprise, based on the methodology approaches and principles of the automatic control theory and containing some blocks: analytical block, production and sales block, information block, as well as the feedback loop, and the necessary symbol system. The paper presents the equations describing the functioning of a single-industry high-tech enterprise according to this structure diagram. The resulting expressions describe the relations within the system and allow obtaining the dynamic relations and differential equations of the system for the variants of revenue, cost, and their totality feedbacks. To derive differential equations describing the feedback loop of a single-industry high-tech enterprise, the authors obtained a system of expressions in operator form and further transformed it into a differential equation. Based on the received expressions, the authors carried out mathematical modeling of activity of a single-industry high-tech enterprise at the closed and open feedback loop in the control system with the use of the Mathcad editor. The graphs presented in the result of modeling reflect the influence of feedback loop on the economic performance of a single-industry high-tech enterprise, which is expressed in less stability of an enterprise as a production and economic system at open feedback loop due to the longer transition process (the recovery time of a system after perturbing effects) and greater divergence of the actual parameters of cost and revenue compared to the planned parameters.
Digital Economy & Innovations. 2019;(3):59-65
pages 59-65 views

EDUCATIONAL MIGRATION AS A THREAT TO SUSTAINABLE DEVELOPMENT OF A TERRITORY

Trofimova N.V., Mamleeva E.R., Sazykina M.Y.

Abstract

Migration processes form the demographic structure and are one of the significant factors in population dynamics. As a result of the intensification of migration processes in our country, most regions become donors of labor resources for economically developed territories, losing labor potential for their development. Besides, the decline of migration negatively affects the age structure of the population, its professional and educational composition. In turn, the key reasons for migration are the lack of conditions for the development of human and labor potential, opportunities to self-realization also due to the lack of attractive jobs with decent payment. That means that migration is sometimes forced. Since 2010, a negative trend in the loss of the employable part of the population began to form in the Republic of Bashkortostan. The study considered the features and causes of migration processes in the region. It is established that one of the most significant reasons for the migration loss of the population is educational migration. That is, the republic loses the most promising part of the working-age population, which may result in the future shortage of highly skilled labor and the lack of necessary human resources for the development of the region. In conclusion, the authors propose measures to reduce educational migration in the Republic of Bashkortostan. For example, to provide the republic with highly-skilled professionals, the authors suggest improving the training system of secondary vocational (SVE) and higher education (HE).
Digital Economy & Innovations. 2019;(3):66-72
pages 66-72 views

SYSTEMATIZATION AND STRUCTURING OF THE PROCEDURE OF APPLICATION OF COST TERMS AS THE ACCOUNTING EQUIVALENTS TO THE MOVEMENT OF RESOURCES IN AN ORGANIZATION

Ulyasheva L.G.

Abstract

The modern Russian procedure for the application of cost terms in accounting regulatorily unsettled and not supported by theoretical basis requires its structuring and clear building of a certain qualification system. This measure is necessary to create a unified-standard accounting and analytical base of the achieved performance targets of economic entities. The relevance of systematization of terminological chain characterizing the movement of resources in an organization is enhanced by the convergence of RAS with IFRS, which impose certain requirements to the presentation of this object in accounting and reporting. The paper deals with the issues of solving the problem of the ambiguous interpretation and application of cost terms not allowing the competent representation of the process of movement and the result of usage of the resources involved in business to users. The author offers the economically justified formalization of the accounting equivalents application. The paper presents the algorithm of unification of terminological qualification, the application of which allows linking clearly the cost categories to a certain resource state. It increases the accuracy of accounting reflection of what is happening in practical operations to attract and apply the resources. The particularization of the total resource flow schematized and regulated the accounting representation of actual economic reality. In the created model, comparing its interrelated parts between each other and then the result with the expected one, the author obtained a unified transparent and logically developed accounting-information base on the movement of the resource pool within a particular organization, which allows meeting maximally the user needs in obtaining quality information.
Digital Economy & Innovations. 2019;(3):73-79
pages 73-79 views

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