Subject / topic The dichotomy of the plan and the market of the century excites the best minds of mankind; paradigms of socio-economic development (CED): a plan without a socialist market and a market without a capitalist plan are trying to find common ground, as an option in a 50:50 ratio; however, as before, the socialist path of, for example, China gravitates towards the planned five-year plans (80% – the plan), and the Western world of capitalism tends to market relations (80% – the market); the common thing that brings the two CEDs closer together is the spheres of shadow prices and the shadow economy; attempts to eliminate tax-free shadow spheres of activity contributed to the emergence of a new topical direction – legal (constitutional) economy; in our opinion, another local approach does not solve the global problem of disconnecting theoretical views and realities of life.

Goals / objectives based on a systematic analysis of the key metrics of the planned, market, legal, shadow economy, show the positive and negative consequences of a linear (one-sided) approach to solving the problem of normal life to ensure blogging in a social state, where the differentiation between rich and poor is reduced to a reasonable minimum.

Methodology: statistical data analysis, theory and practice of indexing vital activity metrics, linear and nonlinear programming, phenomenology, forecasting bifurcation points in conditions of uncertainty and instability.

Results / conclusions: using the example of a practice-oriented analysis of the definition of “shadow price”, a way to reduce the contribution of the shadow economy to gross domestic product is shown, a roadmap for the transition to a legal (constitutional) economy is presented without reducing the beneficial effect of the plan on the profitability of market relations, including without causing damage to the natural environment.

Keywords: shadow price, shadow economy, plan, market.

References:

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Rodionov (2021) – Rodionov A.S Intellectual metrics of economy normal life // Economics. Business. Banks. Intellektual’nyye metriki ekonomiki normal’noy zhiznedeyatel’nosti]  2021, No. 2 (52). Pp. 8-23

Rodionov (2021) – Rodionov A.S Social economy on the example of fire-fighting and rescue garrisons // Economics. Business. Banks. Ekonomika chrezvychaynykh situatsiy: ot likvidatsii posledstviy k normal’noy zhiznedeyatel’nosti]  2021, No. 1 (51). Pp. 8-28

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Subject / Topic The article discuss the impact of financial risks on the activities of a modern enterprise in a crisis and their management in the internal control system of the enterprise.

Goals / Objectives To substantiate that a correct assessment of financial risks contributes to an increase in the stability of the enterprise, and the construction of an internal control system at the enterprise also contributes to the minimization of financial risks.

Methodology divergent and convergent thinking, analysis and synthesis, induction and deduction, methods of comparison and analogy.

Conclusions and Relevance Enterprise risk management during the crisis and the downward trend in economic growth in the Russian economy are of particular relevance at present time. Risk is a probabilistic category and for many entrepreneurs its occurrence comes as a surprise. Enterprises strive to minimize risk and the internal control system at the enterprise contributes to this. The internal control system of an enterprise consists of a number of elements. Each of these elements is consider in the article from the point of view of the impact on them of high risk factors. At the same time, one of the elements of the internal control system is the risk assessment itself. An adequate system of internal control at the enterprise certainly minimizes the risks of an economic entity and contributes to an increase in the efficiency of its activities.

Keywords: Financial risks. Risk assessment. Internal control system. Control environment.

References:

Federal Law of 06.12.2011. No. 402-FL “On accounting”. [Federal`ny`j zakon ot 06.12.2011g. №402-FZ “O buxgalterskom uchete”.] [Electron. resource]. – Access mode: http://www.consultant.ru

Information of the Ministry of Finance of the Russian Federation No. PZ-11/2013 “Organization and implementation by the subject of internal control of the committed facts of economic life, accounting and preparation of accounting (financial) statements”. [Informaciya Ministerstva finansov Rossijskoj Federacii №PZ-11/2013 “Organizaciya i osushhestvlenie sub“ektom vnutrennego kontrolya sovershaemy`x faktov xozyajstvennoj zhizni, vedeniya buxgalterskogo ucheta i sostavleniya buxgalterskoj (finansovoj) otchetnosti”.] [Electron. resource]. – Access mode: http://www.consultant.ru

Decree of the Government of the Russian Federation of 23.09.2002. No. 696 “On the approval of federal rules (standards) of auditing” – Rule (standard) of auditing activities No. 8 “Understanding the activities of the audited entity, the environment in which it is carried out, and assessing the risks of material misstatement of the audited financial (accounting) statements” (invalidated). [Postanovlenie Pravitel`stva RF ot 23.09.2002g. №696 “Ob utverzhdenii federal`ny`x pravil (standartov) auditorskoj deyatel`nosti” – Pravilo (standart) auditorskoj deyatel`nosti №8 “Ponimanie deyatel`nosti audiruemogo licza, sredy`, v kotoroj ona osushhestvlyaetsya, i ocenka riskov sushhestvennogo iskazheniya audiruemoj finansovoj (buxgalterskoj) otchetnosti” (utratil silu).] [Electron. resource]. – Access mode: http://www.consultant.ru

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Subject/Topic The study of the system of indicators of expert assessment of innovative potential, their characteristics and analysis of the possibilities of use in the defense industry enterprises.

Goals/Objectives Creation of a methodology for assessing the innovative potential of defense industry enterprises.

Methodology Selection of indicators for assessing the innovative potential of defense industry enterprises, highlighting their features, distributing them by levels, describing methods for calculating them and reducing them to a single indicator. Characteristics of the Russian defense industry, consideration of the values of innovations, describe the most advanced of them, list the indicators for assessing the innovative potential within the framework of different methods and identify the possibilities of their application in the defense industry enterprises.

Results The author analyzes the systems of indicators of expert assessment of innovative potential that are most suitable for use in the defense industry enterprises, examines the shortcomings of the existing methods of assessing innovative potential, and also determines the further ways of research in this direction. Creation of a modern methodology for assessing the innovative potential of defense industry enterprises, based on their features.

Conclusions Identification of opportunities for the implementation of the described systems of indicators in the defense industry enterprises, taking into account their specific features, macro-level, meso-level and micro-level indicators and bringing them to a single indicator.

Keywords: innovation potential showings of enterprise, innovation potential of enterprise, innovations, methodology of the innovative potential assessment, military-industrial complex, MIC.

References:

Military-industrial complex [Web-source]: https://ru.wikipedia.org/wiki/[Oboronno-promyshlennyj_kompleks_Rossii] :~:text=Oboronno-promyshlennyj%20kompleks%20Rossii %20(OPK,voennoj%20i%20spec ial’noj%20tekhniki%2C%20amunicii%2C (access date: 02.10.2020).

Decisions for military-industrial complex [Web-source]: https://www.2test.ru/solutions/[Otraslevye-resheniya/oboronno-promyshlennyy-kompleks-opk]/#:~:text=Zadachi%20organizacij% 20oboronno-promyshlennogo%20kompleksa&text=Uskorenie %20i%20povyshenie%20gibkosti% 20proizvodstvennyh,tekhniki%20i%20tekhn ologij%20na%20predpriyatii%3B &text=Uvelichenie%20nadezhnost i%20i%20konkurento sposobnosti%20vypuskaemoj%20produkcii (access date: 02.10.2020).

Baburina, Gubaidullina (2010) – Baburina I.A., Gubaidullina E.E. The main features of the enterprises of the military-industrial complex // Series: Economics and Business. Actual problems of aviation and cosmonautics [Osnovnie osobennosti predpriyatiy oboronno – promichlennogo complexa] 2010, – pp. 8-9.

Vikulov, Khrustalev (2010) – Vikulov S. F., Khrustalev E. Yu. Russian military-industrial complex: financial-economic and institutional analysis // Audit and Financial Analysis [Rossiyskiy oboronno-promichlenniy complex: fininsovo-ekonomitheskiy i instityzionalniy analiz] 2010. – No. 1.

Daurov, Dzakoev (2014) – Daurov A.M., Dzakoev Z.L. Expert assessment of indicators of the innovative potential of the enterprise [Ecspertnayua ozenca pocazateley innovazionnogo potenziala predpriyatiya] // Bulletin of the Vladikavkaz Scientific Center 2014 (1), pp. 29-34.

Inshakov (2006) – Inshakov O. V. Economic genetics as the basis of evolutionary economics [Economitheskaya genetica kak osnova evolyuzionnoy economici] // Bulletin of the Volgograd State University. Series 3. Economy. Ecology, 2006, no. 10, pp. 6-16.

Karavaev (2010) – Karavaev I.E. Analysis of the scientific and technical potential of the Russian defense complex and measures to stabilize defense production [Analis nauthno – teknitheskogo potenziala oboronnogo kompleksa Rossii I mer po stabilizazii oboronnogo proizvodstva] // Proceedings of the 29th All-Russian Scientific and Technical Conference. SVI RV Serpukhov, 2010, pp. 169-173.

Mikhailushkin (2005) – Mikhailushkin A.V. Methods of assessing the innovative potential of enterprises [Metodi ozenki innovazionnogo potenziala predpriyatiy]. – St. Petersburg: SPBGIEU, 2005. – 159 p.

Sakhno (2011) – Sakhno Yu.S. Multistage integration of local types of management analysis (on the example of innovative analysis) // Economic analysis: theory and practice [Mnogostypenchataya integrazia lokalnix vidov ypravlencheskogo analiza] 2011. – No. 7. – pp. 46-53.

Trifilova (2005) – Trifilova A.A. Evaluation of the effectiveness of innovative development of the enterprise [Ozenka effektivnosti innovazionnogo razvitiya predpriyatiya]. – M.: Finance and Statistics, 2005. – 304 p.

Subject / topic: the article discusses approaches to the regulation of remote work, information security issues and the main trends in the organization of remote work.

Goals / objectives: comparative analysis of teleworking with other forms of performing labor functions for their further development in the Russian Federation

Methodology: labor legislation, labor functions, teleworking, service information and its protection, electronic interaction.

Results / conclusions: within the framework of the presented study, the issues of the current regulation of remote performance of labor functions are considered, its main differences from similar institutions, in particular home work, the problems of law enforcement of the provisions on remote work are identified and the ways of their solution are proposed

Keywords: teleworking, labor relations, digital technologies in providing remote employment.

Reference:

VCIOM: chislo rabotayushchih udalenno rossiyan vo vremya pandemii vozroslo v vosem’ raz. TASS. Internet-resurs: https://tass.ru/ekonomika/8478435.

Poyasnitel’naya zapiska k proektu Federal’nogo zakona «O vnesenii izmenenij v Trudovoj kodeks Rossijskoj Federacii i stat’yu 1 Federal’nogo zakona «Ob elektronnoj podpisi». Pasport proekta Federal’nogo zakona № 88331-6 «O vnesenii izmenenij v otdel’nye zakonodatel’nye akty Rossijskoj Federacii» (ob osobennostyah pravovogo regulirovaniya truda rabotnikov, vypolnyayushchih rabotu vne mesta raspolozheniya rabotodatelya)» // Sistema obespecheniya zakonodatel’noj deyatel’nosti. Internet-resurs: https://sozd.duma.gov.ru/bill/88331-6.

Vasil’eva, SHuraleva, Braun (2016) – Vasil’eva YU.V., SHuraleva S.V., Braun E.A. Pravovoe regulirovanie distancionnoj raboty: problemy teorii i praktiki: monografiya / nauch. red. YU.V. Vasil’eva. Perm’: PGNIU. 2016. 128 s.

Kommentarij k Trudovomu kodeksu Rossijskoj Federacii (otv. red. d.yu.n., prof. YU.P. Orlovskij; 7-e izd., ispr., dop. i pererab.) – M.: «KONTRAKT», «KNORUS», 2016. – 1272 s.

Malyshev (2018) – Malyshev A.A. Evolyuciya praktiki udalennoj raboty v Rossii i za rubezhom. Vestnik Sibirskogo instituta biznesa i informacionnyh tekhnologij. 2018. №3 (27). https://cyberleninka.ru/article/n/evolyutsiya-praktiki-udalennoy-raboty-v-rossii-i-za-rubezhom

Zakalyuzhnaya (2015) – Zakalyuzhnaya N.V. Distancionnaya rabota i skhozhie pravootnosheniya // Pravo. ZHurnal Vysshej shkoly ekonomiki. 2015. № 2. S. 76–91.

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Analiticheskij doklad «Razvitie udalennyh (distancionnyh) form trudovoj deyatel’nosti v zdravoohranenii». FGBU «Central’nyj nauchno-issledovatel’skij institut organizacii i informatizacii zdravoohraneniya» Ministerstva zdravoohraneniya Rossijskoj Federacii. Pod nauchnoj redakciej akademika RAN Starodubova V.I. Avtorskij kollektiv: Kobyakova O.S., Starodubov V.I., Kadyrov F.N., Obuhova O.V., Bazarova I.N., Endovickaya YU.V., CHililov A.M. Moskva. 2021.

VTsIOM: the number of Russians working remotely during the pandemic increased eightfold. TASS. Internet resource: https://tass.ru/ekonomika/8478435.

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Analytical report “Development of remote (remote) forms of labor activity in health care”. FSBI “Central Research Institute for Organization and Informatization of Health Care” of the Ministry of Health of the Russian Federation. Under the scientific editorship of Academician of the Russian Academy of Sciences V.I. Authors: Kobyakova O.S., Starodubov V.I., Kadyrov F.N., Obukhova O.V., Bazarova I.N., Endovitskaya Yu.V., Chililov A.M. Moscow. 2021.

Abstract

Subject/Topic This article discusses the main problems of the modern understanding of an account in social networks as an object of intellectual property rights in the context of a digital society, provides potentially possible ways of reflecting business transactions for creating and maintaining an account in accounting: as intangible assets, deferred expenses, as part of current advertising costs or as an other expenses. The advantages and disadvantages of each accounting method were highlighted and evaluated here.

Goals/Objectives The purpose of this article is to study the problems of applying current copyright laws, federal and international accounting standards in relation to the recognition of an account on social networks as an intangible asset, as well as in relation to a reliable assessment of this accounting object.

Methodology The study analyzed the legislation of the Russian Federation in the field of intellectual property rights, accounting standards, court practice, user agreements of several large social networks, opinions of the scientific community.

Conclusion: As a result, a range of problems was identified, both in the field of legislation and in the field of accounting, requiring solutions in the future to modernize accounting for the modern needs of companies.

Keywords: social network, account, intellectual property rights, intangible asset, blog, accounting.

References:

Makoveeva, Kulkova, Fedorov (2016) – Makoveeva E.N., Kulkova E.I., Fedorov V.A. Social network as an intangible asset // Institute of Economics and Entrepreneurship, Nizhny Novgorod State University. N. I. Lobachevsky, URL: https://moderninnovation.ru /images/PDF/2016/8/sotsialnaya-set-kak-nematerialnyj-aktiv.pdf  [Socialnaya set kak nematerialny // Instityt ekonomiki I predprenimatelstva, Nigegorodskiy gosydarstvenny yniversitet im. N.I.Lobachevskogo]

Mityagin (2014) – Mityagin K. Right to the page // Rossiyskaya Biznes-gazeta – No. 49 (978), Rossiyskaya Gazeta, 23.12.2014, URL: https://rg.ru/2014/12/23/socset.html [Pravo na stranicy // Rossiyskaya  Biznes-gazeta № 49(978), Rossiyskaya  Gazeta, 23.12.2014]

Accounts in social networks will become objects of intellectual property (2019) – // Proceedings of the Global IP Exchange conference, Berlin, 03/13/2019, URL: https://ipquorum.ru/forum-2019/akkaunty-v-sotsialnyh-setyah-stanut-obektami- intellektualnoj-sobstvennosti / [Akkaynty v socialnyx setyax stanyt obektami intellektyalnoy sobstvennostiy (2019) – // Materialy konferencii Global IP Exchange, Berlin, 13.03.2019]

Kupriyanova, Golysheva (2016) – Kupriyanova L.M., Golysheva N.I. Risk analysis according to financial statements. Economy. Business. Banks 2016. No. S10. S. 40-55. [Analiz riskov po danny`m buxgalterskoj finansovoj otchetnosti. E`konomika. Biznes. Banki. 2016. № S10. S. 40-55.]

Kupriyanova, Golysheva (2019) – Kupriyanova L.M., Golysheva N.I. Analysis of the formation of indicators of segmental financial statements. Economy. Business. Banks 2019.12 (38) December. S.35-45 [Analiz formirovaniya pokazatelej segmentarnoj buxgalterskoj otchetnosti. E`konomika. Biznes. Banki. 2019. 12 (38) dekabr`. S.35-45]

Golysheva, Chotchaeva (2019) –Golysheva N.I., Chotchaeva A.M. Problems of accounting and ifrs reporting process arranging at the oil and gas industry. Economy. Business. Banks 2019.4 (30) April. S.66-80 [Problemy postroeniy prochessa vedeniy ycheta I formirovaniy otchetnosti v formate MSFO na predpriytiyh neftegazovoi otrasli]. E`konomika. Biznes. Banki. 2019. 4 (30) aprel`. S.66-80

Golysheva, Grebennikov (2014) – Golysheva N.I. Grebennikov A.P. Universal transfer paper, new possibilities of control and accounting [Universalnyiy peredatochnyiy dokument: novyie vozmozhnosti kontrolya i ucheta] Bulletin AKSOR. [Vestnik AKSOR] 2014. N 2 (30). Pp 121-122.

Golysheva, Grebennikov (2013) – Golysheva N.I., Grebennikov A.P. Control document [Kontrol dokumentooborota]. Herald AKSOR. [Vestnik AKSOR] 2013. N 4 (28). Pp 112-113.

Golysheva, Mikhaseva (2020) – Golysheva N.I., Mikhaseva A.E. Problem of brand accounting under RAS and IFRS. Economy. Business. Banks 2020.07 (45) July. S.30-40 [Problemy ycheta Brenda v sootvetctvii c RSBY ii MSFO]. E`konomika. Biznes. Banki. 2020. 07 (45) July. S.30-40

Abstract

Subject/topic This paper explores the theory of the global financial cycle, capital flows from the perspective of the Mandell’s macroeconomic policy trilemma, and the existence of a stimulating lower bound under monetary easing (ELB), which leads to a reduction in GDP.

Goals/objectives Consider the main provisions of the trilemma. To justify the existence of a stimulating lower bound in monetary easing, to show possible tools aimed at reducing the ELB

MethodologyThe article uses the method of general and system analysis, synthesis, comparison, graphical method, modeling of small open economy

Conclusions and Relevance It is concluded that the secular movements of capital can be understood from the point of view of the fundamental trilemma of macroeconomic policy. The explanation of the possible reasons for the deviation from the trilemma is the theory of the world financial cycle. Global financial conditions, international capital flows, currency mismatches, and the existence of a reversible interest rate lead to the emergence of a threshold of the domestic interest rate, at the transition of which monetary easing becomes a deterrent. This boundary limits the ability of accommodative monetary policy to stimulate aggregate demand. Various measures of macroprudential and fiscal policies, as well as central bank operations on the open market, are proposed as tools for reducing the ELB.

Key words: Mandell’s macroeconomic policy trilemma, the global financial cycle, the lower stimulus boundary under monetary easing (ELB), international capital flows, currency mismatches collateral constraints, reverse interest rate, macroprudential policy, fiscal policy, central bank open market operations.

References:

Maurice Obstfeld, Alan M. Taylor. The Great Depression as a Watershed: International Capital Mobility over the Long Run // NBER Working Papers 5960, 1997.  https://www.nber.org/papers/w5960

Aizenman, Joshua The Impossible Trinity (aka The Policy Trilemma) // UC Santa Cruz,  Working papers series 2010 https://escholarship.org/uc/item/9k29n6qn

Cavallino,P., Sandri, D. The Expansionary Lower Bound:

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Subject / topic Research of the business valuation process; comprehensive assessment from the standpoint of a complete assessment of the financial condition of the enterprise

Goals / objectives Analyze the assessment of the value of a business, its objectives, principles, influencing factors.

Methodology For effective enterprise management, it is necessary to have reliable and complete information about the production process. It is possible to get it with the help of economic analysis of the financial condition of the enterprise.

Results / conclusions It is advisable to build an assessment of the value of a business on an analysis of the financial condition of an organization, which makes it possible to determine how much the company’s revenues exceed expenses (or vice versa), whether there is a possibility of free maneuvering of funds in this organization and their effective use, whether an uninterrupted process of production and sales of products is ensured, the balance of assets and liabilities of the organization; Are the income and expenses of the organization balanced? Are the organization’s cash and commodity flows balanced?

Keywords: business value, appraisal, business, financial condition, influencing negative and positive factors, enterprise.

Reference:

1. Federal Law of July 29, 1998 No. 135-FZ (as amended on July 31, 2020) “On appraisal activities in the Russian Federation”;
2. Valdaytsev. S.V. Business valuation. – M .: TC Welby, Prospect, 2020. –360 s.
3. Voskanyan (2017) – Voskanyan R.O. Real options in assessing the value of an innovative company. – M.: Prospect, 2017 .– 80 s.
4. Damodaran (2016) – Damodaran A. Investment Appraisal: Tools and Methods for Appraising Any Assets – 9th ed., Rev. and add. – M .: Alpina Publisher, 2016 .- 1316 s.;
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6. Fedotova (2019) – Fedotova M.A. Business Valuation [Text] / MA Fedotova, M.A. Eskindarov, N.A. Atabiev. – M.: KnoRus, 2019 .– 320 s.
7. Eskindarov (2018) – Eskindarov M.A. Business value assessment (for bachelors) / M.A. Eskindarov; ed., Fedotov M.A. ed.. – M .: KnoRus, 2018 .– 256 s.
8. Fayzullina (2019) – Fayzullina A.A. Research of approaches to a comprehensive assessment of the financial condition of an enterprise [Text] / A. A. Fayzullina // Young scientist. 2019. – No. 19 (123). – S. 537-540.
9. Sheremet (2018) – Sheremet A.D. Theory of economic analysis [Text]: textbook / AD Sheremet. – M.: Infra-M, 2018. –390 s.
10. Sheremet (2020) – Sheremet A.D. Financial analysis [Text]: teaching aid / AD Sheremet. M .: Faculty of Economics, Moscow State University named after M.V. Lomonosov, 2020 .– 200 s.
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Subject/topic: This article provides an overview of research on tax compliance solutions. We turn to traditional approaches to the study of tax compliance decisions and anomalies, as well as the psychological determinants of tax compliance. Since different research methods produce different results, we describe the variation in research methods, their strengths and weaknesses. We also focus on the results of information processing techniques in tax compliance studies, which are typically used in laboratory experiments.

Goals/objectives: to investigate the fairness of established taxes, the effectiveness of strategies to prevent tax evasion, legislative initiatives, the behavior of taxpayers to determine the optimal measure of the tax burden, without harming the country’s budget, as well as increasing the efficiency of the tax authorities.

Methodology: economic models, economic theory, empirical research, laboratory and field experiments, rational choice models, sociological research.

Results/conclusions: The rationale is presented that the tax compliance enforcement approach to deter taxpayers from illegal actions is insufficient to ensure an acceptable level of tax compliance and that the socio-psychological factors that determine tax compliance must be taken into account.

Keywords: tax compliance, tax morality, tax requirements, tax audit, tax return, audit, tax research methods, rational choice, tax strategy, tax knowledge, education of taxpayers.

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Engström, Nordblom, Ohlsson, Persson (2015) – Engström P., Nordblom K., Ohlsson H., Persson A. Tax compliance and loss aversion [Soblyudenie nalogovyh trebovanij i predotvrashchenie ubytkov] // American Economic Journal: Economic Policy, 7(4), Pp. 132–164.