Economy Business Banks №8(58)

 

CОNTЕNT

 

ECONOMICS AND MANAGEMENT  

Pavel V. Halinouski

Chief Technologist, JSC “Peleng”, Master’s degree,Academy of Public Administration under the aegis of the President of the Republic of Belarus,

E-mail: stavrg21@gmail.com

Entrepreneurship and digitalization

Abstract

Subject/topic Entrepreneurship and its digitalization. The analysis of the work of medium and small businesses in the main economic indicators of the Republic of Belarus. The economic effect is calculated based on the practical implementation of digital additive 3D printing technologies.

Goals/tasks To study: the role and importance of entrepreneurship in the economy of the Republic of Belarus, methods of regulation of entrepreneurship by the state, foreign experience in regulating the development of entrepreneurship, methods of digitalization of this business.

Methodology When writing this work, we used research methods such as economic and statistical analysis, comparison. The empirical research method was used in the study of the practical implementation of digital additive 3D printing technologies at the investigated enterprise and in the generalization of the implementation results.

Conclusions It can be argued that the Republic of Belarus has formed legislation to regulate the development of entrepreneurship and has a legal and economic basis. Based on the studied experience of China and Russia, it was concluded that it is necessary to create clusters for participation of small and medium-sized businesses, and create digital platforms. The effectiveness of the use of digital technologies in the form of 3D-printing has been proven.

Keywords:Entrepreneurship, small and medium business, digitalization, digital platforms, clusters, additive technologies, 3D printing, competitiveness.

References:

Antonova, Khoroshko (2021) – Antonova N.B., Khoroshoko O.B. State regulation of the economy [Gosudarstvennoe regulirovanie ekonomiki]: textbook: 2 hours – Minsk: Academy of Public Administration under the aegis of the President of the Republic of Belarus [Akademiya upravleniya pri Prezidente Respubliki Belarus’], 2021, Part 2. – 412 p.

Doing Business. Comparing Business Regulation in 190 Economies. [Doing Business. Comparing Business Regulation in 190 Economies] [Elektronnyj resurs]. – Rezhim dostupa: https://russian.doingbusiness .org/ru/doingbusiness

National Statistical Committee of the PRC [Nacional’nyj statisticheskij komitet KNR] [elektronnyj resurs]. – Rezhim dostupa: http://www.stats.gov.cn/

Tsyping, Naixing (2009) – Tsiping L., Naixing Ch. Report on the development of small and medium-sized businesses in China in 2008-2009. [Doklad o razvitii malogo i srednego biznesav Kitae v 2008 – 2009gg.] / L. Tsypin, Ch. Naisin. – Beijing .: Development of China [L. Cypin, CH. Najsin. – Pekin.: Razvitie Kitaya], 2009. – 46p.

Ji (2021) – Lin Ji. Supporting small businesses in China is a government priority. [Podderzhka malogo biznesa v Kitae – gosudarstvennyj prioritet.] Expo Vedomosti. [Ekspo Vedomosti.] – 2012. – No. 5-6. – S. 24-26.

Report on the analysis of the information technology market for small and medium-sized enterprises in China for 2021 – Market research and research of development trends[Otchet po analizu rynka informacionnyh tekhnologij dlya malyh i srednih predpriyatij Kitaya za 2021 god – Issledovanie sostoyaniya rynka i issledovanie tendencij razvitiya] [Elektronnyj resurs]. – Rezhim dostupa: http://baogao.chinabaogao. com/xixinfuwu/ 4041124041 12.html

Vertinsk (2021) – T.S. Vertinskaya other. The Experience of Integration of the Provinces of the People’s Republic of China into the System of the World Economy. [Opyt integracii provincij Kitajskoj Narodnoj Respubliki v sistemu mirovoj ekonomiki] Vertinskaya [and others]; scientific. ed. IN AND. Belsky, T.S. Vertinskaya; Institute of Economics of the National Academy of Sciences of Belarus. – Minsk .: Belaruskaya Navuka [Belaruskaya navuka]. 2021. – 236 p.

Kamchatova, Dunenkova (2021) – Kamchatova E.Y., Dunenkova E.N. Formation and development of an innovative environment in the digital economy [Formirovanie i razvitie innovacionnoj sredy v usloviyah cifrovoj ekonomiki]: monograph / count. authors; scientific. ed. E.Y. Kamchatova, E.N. Dunenkov. – Moscow: RUSAYNS [RUSAJNS]. 2021. – 206 p.

Kngurtseva, Titov (2018) – Kungurtseva V.S., Titov A.B. Trends and problems of innovative development of information and communication systems in the digital economy [Tendencii i problemy innovacionnogo razvitiya informacionno-kommunikacionnyh sistem v usloviyah cifrovoj ekonomiki] // Scientific and technical bulletin of SPbSPU [Nauchno-tekhnicheskie vedomosti SPbGPU]. Economic sciences [Ekonomicheskie nauki]. 2018 – Vol.11. – No.1. – p. 54-63.

Berezhnov (2018) – G.V. Berezhnov Strategic model of the enterprise of the future [Strategicheskaya model’ predpriyatiya budushchego] M. ITK “Dashkov and K0” [ITK Dashkov i K0]. 2018

Grigard (2016) – Grigard S. Internet of Things. The future is already here [Internet veshchej. Budushchee uzhe zdes’]. – Moscow: Tochka [Tochka], 2016 . – 87 p.

Safronchuk (2017) – Safronchuk M.V. Digital footsteps of the revolution (the fourth industrial revolution and digital transformation) [Cifrovaya postup’ revolyucii (chetvertaya promyshlennaya revolyuciya i cifrovaya transformaciya)] // Economics and Management: Solution Problems [Ekonomika i upravlenie: problemy resheniya], 2017. – No. 11. – T.5.

Schwab (2017) – K. Schwab. The fourth industrial revolution [CHetvertaya promyshlennaya revolyuciya]. M.: publishing house “E” [izd-vo «E»]. 2017 S. 27-37.

Porter (2005) – Porter M. E. Competition [Konkurenciya]. – M: Ed. house “Williams” [Izd. dom «Vil’yams»], 2005.

Xiaojuan (2021) – Liu Xiaojuan. Technoparks in the World Economy: Features of Development and Regulation in the People’s Republic of China [ekhnoparki v mirovoj ekonomike: osobennosti razvitiya i regulirovaniya v Kitajskoj Narodnoj Respublike] / Liu Xiaojuan. – Minsk: RIVSH [RIVSH]. 2021 . – 194 p.

Komynina (2019) – Komynina N.R. Topical issues of digitalization of the economy of the Russian Federation [Aktual’nye voprosy cifrovizacii ekonomiki Rossijskoj Federacii] // economic sciences [ekonomicheskie nauki]. – 2019 – No. 170. S. 29-32.

Eskindarov (2021) – Eskindarov M.A. Entrepreneurship development: innovations, technologies, investments [Razvitie predprinimatel’stva: innovacii, tekhnologii, investicii]: monograph / under total. ed. Rector of the Financial University under the Government of the Russian Federation [pod obshch. red. rektora finansovogo universiteta pri Pravitel’stve Rossijskoj Federacii], Doctor of Economics, prof. M.A. Eskindarova. – 2nd ed. – Moscow: Publishing house. bargain. corporation “Dashkov and K0” [Izd. torg. korporaciya «Dashkov i K0»], 2021. – 352 p.

8
ACCOUNTING  

Ninа I. Golyshevа

PhD Econ., Associаte professor of the Depаrtаment of Audit and Corporate Reporting, Finаnciаl University under the Government of the Russiаn Federаtion, Moscow.

E-mаil: nigolyshevа@mаil.ru

Problems ofharmonization of accounting and tax accounting

Abstract

Subject/Topic The article is devoted to the assessment and consideration of problems, interrelation and harmonization of accounting and tax accounting in the Russian Federation, their regulatory support and regulation.

Goals/Objectives Conduct an assessment of the regulatory regulation of accounting and accounting of tax liabilities. To show the necessity and practical significance of convergence, harmonization of accounting and tax accounting.

Methodology The study uses such general scientific methods of cognition as analysis and synthesis, induction and deduction, the method of comparison, and also applies an integrated approach to the study of the problem.

Conclusion: The paper analyzes the main changes in the field of accounting regulation in the Russian Federation in recent years, shows their focus on the harmonization of accounting and tax accounting in the 1990s-2000s, and a gradual departure from convergence in subsequent years. The main goals and objectives of accounting and tax accounting are compared and analyzed. The use of the concept of fair value in newly adopted accounting documents is analyzed, the inconsistency and impossibility of applying this concept in the field of taxation is shown. The main goals and conclusions on the transition and convergence with IFRS are analyzed, the need for harmonization of accounting and tax accounting in the Russian Federation is justified.

Keywords:accounting and tax accounting, IFRS, requirements and principles of IFRS, the relationship of accounting and tax accounting, harmonization of accounting and tax accounting, estimated values, objectives of RAS and IFRS.

Referencies:

Kupriyanova, Golysheva (2016) – KupriyanovaL.M., GolyshevaN.I. Riskanalysisaccording tofinancialstatements. [Analiz riskov po danny`m buxgalterskoj finansovoj otchetnosti]International scientific journal: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. [Analiz formirovaniya pokazatelej segmentarnoj buxgalterskoj otchetnosti]International scientific journal: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. [Problemy postroeniyprochessa vedeniy ycheta Iformirovaniy otchetnosti v formate MSFO na predpriytiyh neftegazovoi otrasli]. International scientific journal: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. Controldocument [Kontrol dokumentooborota] Herald AKSOR. [Vestnik AKSOR] 2013. N 4 (28). Pp 112-113.

Golysheva, Mikhaseva (2020) – Golysheva N.I.,Mikhaseva.А.Е. Problem of brand accounting under RAS and IFRS. [Problemyycheta Brenda v sootvetctvii cRSBY ii MSFO]. International scientific journal:E`konomika. Biznes. Banki. 2020. 07 (45) July `. S.30-40

Golysheva, Sharov(2021) – Golysheva N.I.,SharovD.O. Social account as an intangible asset: Problems of accounting and evaluation.[Akkaunt kak nematerialnyi aktiv: problemyycheta I oshenki]. International scientific journal:E`konomika. Biznes. Banki. 2021. 04 (54) April. S.73-82]

Kupriyanova, Albov, Golysheva (2020) – Ph.D.Lyudmila Mikhailovna Kupriyanova / Dr. Alexey Pavlovich Albov / Ph.D. Nina Iosifovna KolyshevaParameters of enterprise innovation activity assessments: economic and legal analysis. ISSN 0719-4706 Vol. 7 / Número Especial / Octubre – Diciembre, Revista inclusions, 2020pp. 477-484

30
MANAGEMENT ACCOUNTING  

Ding Xiaowei

Ding Xiaowei, PhD, Department of Economics, Peoples’ Friendship University of Russia.

E-mail: xiaoweiding06796@gmail.com

 

Scientific adviser: Petrovskaya Maria Vladimirovna, Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Statistics (PFUR). E-mail: petrovskaya-mv@rudn.ru

Fang Boya

Fang Boya,PhD, Department of Economics, Peoples’ Friendship University of Russia.

E-mail: fangboya99@gmail.com

 

Scientific adviser: Daria Pavlovna Karpova. Candidate of Economic Sciences, Associate Professor of the Department of Finance and Credit (PFUR).E-mail: karpova-dp@rudn.ru

Empirical analysis of financial potential evaluation of oil and gas companies

Abstract

Subject/theme This paper makes a comprehensive assessment of the financial potential of Russian and Chinese listed oil and gas companies.

Goals/objectives:Provide useful advice for oil and gas companies to cope with the global economic crisis and regulate development strategies. In addition, has great relevance for promoting market-based oil and gas reform in China and Russia.

MethodologyOn the one hand, a system of financial potential evaluation indicators is constructed by selecting relevant indicators from five areas: sustainable business potential, profitability, operating potential, solvency and growth potential, and then using descriptive analysis and factor analysis, the quality of financial performance of enterprises is empirically analyzed; on the other hand, a Z-adjusted model of financial risk evaluation of oil and gas companies was constructed using the common factor as a non-zero factor Finally, a cluster analysis based on financial performance quality index and financial security index of companies was conducted to comprehensively assess the financial capacity of 35 listed oil and gas companies.

Results/conclusionsThe result of the study showed that in terms of overall assessment of financial potential, there is little difference between Russian and Chinese oil and gas companies, but there is a serious polarisation on the financial potential of Chinese oil and gas companies, so the reform of the oil and gas industry needs to be accelerated.

Keywords: Chinese and Russian listed oil and gas companies; financial potential; financial quality; financial risk; empirical analysis.

References:

Kankia (2013) – KankiaA.G. Financial Potential of Companies’ Activity [Finansovyj potencial deyatel’nosti kompanij] // Economics and Management of Innovative Technologies [Ekonomika i menedzhment innovacionnyh tekhnologij]. -2013. -№3. -c. 8.

Stakhno (2010) – Stakhno N.D. Financial potential as mechanism of transformation of resources of activity of the organizations of a recreational complex [Finansovyj potencial kak mekhanizm transformacii resursov deyatel’nosti organizacij rekreacionnogo kompleksa]//Scientific adviser: finance, banks, investments [Nauchnyj vestik:finansy,banki,investicii.]. -2010. – №3(8) -c. 43-46.

Tolstykh, Ulanova (2004) – Tolstykh T.N., Ulanova E.M. Problems of Economic Potential Evaluation of an Enterprise: Financial Potential [Problemy ocenki ekonomicheskogo potenciala predpriyatiya: finansovyj potencial]// Valuation Issues[Voprosy ocenki. ]. -2004. -№4 -p. 18-23

Kuntsevich (2004) – Kuntsevich V.O. The concept of financial development potential and its evaluation [Ponyatie potenciala finansovogo razvitiya i ego ocenka]//Actual questions of economics [Aktual’nye voprosy ekonomiki] -2004 – №7 (37). -c. 123-130

Kovaleva, Lapusta, Skamay (2007) – Kovaleva A.M., Lapusta M.G., Skamay L.G. Finance of firm: textbook. 4th ed. amended and supplemented [Finansy firmy: uchebnik. 4-e izd. ispr. i dop.] M: INFRA-M [INFRA-M], 2007. -520 p.

Zhang Xinmin (2000) – Research theory of enterprise financial situation quality analysis [Issledovanie teorii analiza kachestva finansovoj situacii predpriyatiya]. M.:Northeastern University of Finance and Economics[Severo-vostochnyj universitet finansov i ekonomiki],2000. -420 p.

Zhang Pengfei (2006) – Financial quality analysis evaluation system [Sistema ocenki analiza finansovogo kachestva]//Friends of Accounting [Druz’ya buhgalterii],2006. -№9 -c. 36-37

Zhang Qin(2016) –. Financial quality and influencing factors of Chinese pharmaceutical industry [Finansovoe kachestvo i vliyayushchie faktory farmacevticheskoj promyshlennosti Kitaya.], M.: Yunnan University [YUn’nan’skij universitet], 2016. -320 p.

Zaitseva (2015) – Zaitseva O.P. Z-Models of bankruptcy probability assessment of enterprises of the corporate sector of the economy: critique, directions of improvement [Z-Modeli ocenki veroyatnosti bankrotstva predpriyatij korporativnogo sektora ekonomiki: kritika, napravleniya sovershenstvovaniya] // Fundamental Research[Fundamental’nye issledovaniya],2015. -№10c. 2213-2221.

Wen Wei, Zheng Minggui (2015) – Study on financial assessment and risk control of listed steel companies in China based on factor analysis [Issledovanie finansovoj ocenki i kontrolya riskov kotiruyushchihsya na birzhe stalelitejnyh kompanij v Kitae na osnove faktornogo analiza] //Journal of Jiangxi Technological University [ZHurnal Czyansijskogo tekhnologicheskogo universiteta. ]. -2015. -№ 36 (06) p. 46-53.

Zhdanov (2018) – Zhdanov V.Yu. Financial analysis of the enterprise with the help of coefficients and models: Tutorial [Finansovyj analiz predpriyatiya s pomoshch’yu koefficientov i modelej: Uchebnoe posobie] // V. Yu. Zhdanov, I. Yu. Zhdanov [V. YU. ZHdanov, I. YU. ZHdanov]. –M.: Publishing house Prospect [Izd-vo Prospekt],2018. -251c.

Yu ning (2016) – A study of financial early warning of listed companies in Shanxi based on Z-model [Issledovanie finansovogo rannego preduprezhdeniya zaregistrirovannyh na birzhe kompanij v SHan’si na osnove Z-modeli]. M.: Shanxi University of Finance and Economics [SHan’sijskij universitet finansov i ekonomiki], 2016. -56c.

Wang Kuichun (2010) – An empirical study of comprehensive assessment of financial quality of listed companies [Empiricheskoe issledovanie kompleksnoj ocenki finansovogo kachestva listingovyh kompanij] // Herald of Finance and Accounting [Vestnik finansov i buhgalterskogo ucheta]. -2010. No 7, p. 37-38.

Chen Zhi (2006) – Factor analysis and cluster analysis using SPSS software [Faktornyj analiz i klasternyj analiz s ispol’zovaniem programmnogo obespecheniya SPSS] // Market Research [Issledovanie rynka.], 2006. №6 p. 45-48.

Guo Tingting (2014) – A study of financial quality assessment of listed companies in China [Issledovanie ocenki finansovogo kachestva kotiruyushchihsya na birzhe kompanij v Kitae], M.: North China Electricity University [Severo-Kitajskij universitet elektroenergetiki], 2014. -66c.

Zhu Qingxiang (2011) – A study of financial early warning of listed companies in Hebei manufacturing industry [Issledovanie finansovogo rannego preduprezhdeniya zaregistrirovannyh na birzhe kompanij v obrabatyvayushchej promyshlennosti Hebeya] // Shenyang University [Universitet YAnshan’],2011. -№4, c. 10-16

38
DEVELOPMENT STRATEGY AUDIT  

Alexander A. Savin

Doctor of Economics, Professor of the Audit andCorporate Reporting Department, Financial University under the Government of the Russian Federation, Moscow. Certified Auditor (Public Accountant).

E-mail: AASavin@fa.ru

Ilya A. Savin

CEO of the firm ‘Agency of Financial Auditing, LLC’, Certified Auditor (Public Accountant). Senior lecturer (Assistant Professor) of the Audit and Corporate Reporting Department, Financial University under the Government of the Russian Federation, Moscow.

E-mail: IASavin@fa.ru

The essence of the audit of the organization's development strategy

Abstract

Subject/theme The article deals with certain issues of planning and conducting a strategic audit (audit of the development strategy) on the example of commercial enterprises of the construction industry. The main variants of strategies of development of the organization are analyzed. The stagesof development(creation) of strategies for management and development ofcommercial organizations and ways of their implementation are described, for accounting by the auditor during the planning and implementation of audit activities. There are issues that auditors should pay special attention to during a strategic audit.

Goals/objectives: The purpose of the study is to study the modern system of strategic planning and approaches to strategic audit of business entities (on the example of enterprises of the construction industry) to develop recommendations for improving the effectiveness of this type of audit.

Methodology The methodological basis of the study consists of both general and particular scientific methods of cognition. Such methods as analysis and synthesis, induction and deduction, methods of comparison, analogies, etc. are used.

Results/conclusions The authors highlighted the necessary audit procedures designed to unify individual sub-processes of the strategic audit process (on the example of enterprises and organizations of the construction industry) and increase the efficiency of strategic audit.

Keywords: audit, audit procedures, strategic audit,strategic management, strategic consulting,company’s strategy, development strategy, management efficiency.

References:

Maliuk (2016) – Maliuk V.I. Strategic management. Organization of strategic development: Textbook and workshop for bachelor’s and master’s degrees [Strtegicheskiy menedzhment. Organizatsiya strategicheskogo razvitiya: Uchebnik dlya bakalavriata I magistratury] – Lyubertsy: Jurait, 2016. – 361 p.

Markova, Kuznetsova (2017) – Markova V.D., KuznetsovaS.A. Value orientations in the concept of strategic management: analysis of the experience of Russian high-tech companies. Region: Economics and Sociology. [Cennostnye orientiry v kontseptsii strategicheskogo upravleniya: analiz opyta rossiyskih i zarubezhnyh kompaniy] – 2017. – N 2. – P. 326-347.

Obydenov (2016) – Obydenov A. Foundations of parametric strategic management: institutional analysis. [Osnovaniya parametricheskogo strategicheskogo upravleniya: institucional’nyi analiz // Voprosy ekonomiki] – 2016. – N 8. – P. 120-136.

Shifrin (2017) – Shifrin, M.B. Strategic Management. Short Course / M. B. Shifrin. [Strategicheskiy menedzhment. Kratkiy kurs] – SPb.: Piter, 2017. – 320 p.

Golovanov, Gutzite (2018) – Golovanov O.V.,Gutzait E.M. Audit: concept, problems, standards, control, efficiency, crisis [Audit: konceptsiya, problemy, standarty, control’, effektivnost’, crisis] – M.:Accounting, 2018. – 315 p.

Gudenitsa (2018) – Gudenitsa O.V.,Shishov L.V. Strategic audit in commercial organizations [Strategicheskiy audit v kommercheskih organizatsiyah] – Rostov-on-Don: BUPK, 2018. – 148 p.

Tokarev (2019) – Tokarev V.F. Strategic Audit. – Journal: Strategic Management [Strategicheskiy audit] / M.: Grebennikov Publishing House, 2019. – P. 212-218.

Thompson, Strickland (2018) – Thompson A.A., Strickland A.J. Strategic Management. The Art of Strategy Development and Implementation [Strategicheskiy menedzhment. Iskusstvo razrabotki i realizatsii strategii] – M.: Banks and Exchanges, 2018. – 345 p.

Khan (2018) – Khan D. Cost-oriented concepts of controlling: Per. with German. / Edited by L.G. Golovach, M. L. Lukashevich, etc. [Stoimostno-orientirovannye kontseptsii kontrollinga] – M.: Finance and Statistics, 2018. – 928 p.

Hanger, Whilen (2018) – Hanger D., Whilen T. Fundamentals of Strategic Management [Osnovy strategicheskogo menedzhmenta] – M.: UNITY-DANA, 2018. – 287 p.

Khakhonova, Emelyanova (2019) – Khakhonova N.N.,Emelyanova I.N. Development of methods and organization of strategic audit of commercial organizations [Razvitie metodiki i organizatsii strategicheskogo audita kommercheskih organizatsiy] – Rostov-on-Don: Azov Printing LLC, 2019. – 320 p.

Khorin (2019) – Khorin A. N. Strategic Analysis: A Textbook. – 2nd ed. rev. and add. [Strategicheskiy analiz: Uchebnik] – M.: Exmo, 2019.

57
HR MANAGEMENT  

Vladislav A. Vasiliev

postgraduate student, Joint Department of the Chamber of Commerce and Industry of the Russian Federation «Development of Human Capital», Plekhanov Russian University of Economics, Moscow, Russia.

E-mail: vasilievvladislav95@gmail.com

The mechanism of the formation of human capital in the conditions of digitalization

Annotation

Subject/Topic The subject of the research is the mechanism for increasing the efficiency of innovative labor in the modern economy of Russia. It was concluded that in order to increase the efficiency of labor and the economy of Russia, investments are needed in the field of innovative labor, as well as an effective distribution of investments.

Goals/Objectives The goal of the study is to study the mechanism for increasing the efficiency of innovative labor in Russia. Research objectives include consideration of theoretical approaches to the definition of innovative labor, study of employee motivation to work.

Methodology To achieve the goal of the study, methods such as literature review, case studies, and systems analysis were used.

Results It was concluded that in order to increase the efficiency of innovative labor, it is advisable to implement a mechanism consisting of a number of elements, including the implementation of general measures aimed at stimulating the efficiency of innovative labor, the development of sectoral measures aimed at increasing the efficiency of innovative labor in specific industries, the implementation of a system of measures for account for the implementation of federal and regional programs, control over the implementation of activities by an authorized organization, which includes representatives from private business and non-profit organizations.

Conclusions It was concluded that the concept of “innovative work” is directly related to research activities. Accordingly, in order to increase the efficiency of labor and the economy of Russia, investments are needed in this particular area, as well as an effective distribution of investments.

Keywords:innovative labor, innovation, labor, efficiency of innovative labor, nature of labor, content of labor, motivation to work, increasing labor efficiency.

References:

Postalyuk (2020) – Postalyuk M.P.On the issue of innovation of security risks in behavioral economics [K voprosu innovatizacii riskov bezopasnosti v povedencheskoj jekonomike] Postalyuk M. P., Rakhimova G. S., Postalyuk T. M. // Problems of modern economy. – 2020. – No2. – P. 67-72. [In Russian]

Litvinyuk, Burov, Kuzub (2019) – Litvinyuk A.A., Burov A.N., Kuzub E.V. Problems of youth employment in the field of science, high technologies and higher education [Problemy trudoustrojstva molodezhi v sferu nauki, vysokih tehnologij i vysshego obrazovanija] // Labor Economics. – 2019. – Volume 6. – No. 3 – P. 1105-1118. [In Russian]

Zhukovskaya (2021) – Zhukovskaya I.F., Ivlieva N.N., Trufanova S.A., Analysis of direct and indirect methods of stimulating research and development in the Russian Federation [Analiz prjamyh i kosvennyh metodov stimulirovanija issledovanij i razrabotok v RF] // Problems of theory and practice of management. – 2021. – No. 1. – P. 129-147. [In Russian]

Zarembo, Stepanenko (2020) – Zarembo V.E., Stepanenko D. A. On the issue of market demand for innovations in Russia [K voprosu o rynochnoj vostrebovannosti innovacij v Rossii] // Problems of modern economy. – 2020. – No 3 – P. 32-35. [In Russian]

Valinurova (2017) – Valinurova L., Innovation and investment mechanisms for economic development: region, industry, enterprise [Innovacionno-investicionnye mehanizmy razvitija jekonomiki: region, otrasl’, predprijatie] / Collection of scientific papers of the department – M.: KnoRus media, 2017 – 202 p. [In Russian]

Khramova, Chernukhin (2021) – Khramova A.V., Chernukhin A.M. Management of innovative technologies in the economy of social distancing [Upravlenie innovacionnymi tehnologijami v jekonomike social’nogo distancirovanija] // Problems of theory and practice of management. – 2021 – No.1 – P. 94-112. [In Russian]

Mortara (2020) – Mortara L. How to implement open innovation? Part 1. The concept of open innovation [Kak vnedrit’ otkrytye innovacii? Chast’ 1. Koncepcija otkrytyh innovacij] // MMK. – 2020. – No.12 – P. 14–20. [In Russian]

Kartashova (2019) – KartashovaL.V. Human resource management: textbook / Moscow: INFRA-M, 2019. – 235 p. [In Russian]

Genkin (2018 – Genkin B.M. Organization, regulation and remuneration of labor at industrial enterprises: a textbook for universities [Upravlenie chelovecheskimi resursami]. Moscow: Norma Publishing House. 2018– p. 12. [In Russian]

71
YOUNG SCIENTIST TRIBUNE  

Marina A. Guseva

Bachelor of Economics, Faculty of Social Sciences and Mass Communications at Financial University under the Government of the Russian Federation, Moscow.

E-mail: mg.18@bk.ru

Polina A. Protsenko

Bachelor of Economics, Faculty of Social Sciences and Mass Communications at Financial University under the Government of the Russian Federation, Moscow.

E-mail: pol.protsenko@yandex.ru

 

Scientific supervisor: Pavel V. Razov, Doctor of sociology, Professor, Professor of the Department of sociology at Financial University under the Government of the Russian Federation, Moscow. E-mail: PVRazov@fal.ru

Therole of intellectual property in shaping the digital economy

Abstract

Topic This article discusses the challenges for the future development and increasing the competitiveness of the Russian digital economy. Most scientists and specialists consider it important to create an effective mechanism for legal protection and to introduce the results of intellectual scientific activity into economic circulation. It is worth noting that the large scientific and technical potential in Russia, according to researchers, is slowly becoming the basis for the formation of the structure of a new market – the intellectual property market.

Subject Public attitudes regarding intellectual property in the digital economy; studying the role of intellectual property in the digital economy

Goals/objectives The study of the role of intellectual property in the formation and functioning of the digital economy; analysis of the content of the category “intellectual property”; the place of intellectual property in shaping the digital economy.

Methodology The methodology of the theoretical level is applied. It is based on the application of general scientific research methods such as analysis and synthesis, deduction and induction, abstraction and concretization.

Conclusions and RelevanceThe digital economy is characterized by an ever-increasing flow of information, ideas and innovation. There is an instant exchange of virtual goods: e-books, applications, online games, music files, etc. The number of public Internet platforms is growing – social networks, instant messengers, media platforms, shops, etc. With the development of e-commerce, the speed of emergence of new brands increases and other IP objects.

Keywords: intellectual property, intellectual activity, intellectual rights, digital technologies, digital economy.

References:

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