Search results

A modern trend in the educational environment in recent years has been the permanent education system with the involvement of online study modes. It is based on multidisciplinarity and adaptivity of educational technologies, starting with the basic level of education – bachelor’s degree, and ending with gaining competences in the field of engineering and economics throughout the whole professional life of a student. The purpose of this paper is to perform a detailed analysis of development of permanent education in Russian universities, focusing on statistical data on popularity of jobs as to professional groups among employers and determining peculiarities of permanent education, based on the distinguished peculiarities of permanent education and requirements of business to develop a model of engineering and managerial education that would integrate two blocks of the educational process – engineering and economic, as well as include modern technologies of teaching.

The authors propose the modern model of engineering management education that is implemented in the Russian technical universities. Its distinctive feature as compared to the conventional educational technologies is gaining competences in the field of economics and management at the same time with engineering education at the second stage of education – the master’s program. The proposed model of engineering and management education results in obtainment of two diplomas by the student who is awarded with a master’s degree in engineering and a master’s degree in economics. A difference of the offered model from the traditional educational technologies is obtaining competences in the sphere of economics and management together with engineering education at the master’s program. The result of the offered model of engineering and managerial education is graduate’s receiving two diplomas with master’s degree of engineer and master of economics. The paper shows the existing mechanism of implementing the model of engineering and economic education in a technical university by the example of the master’s program in Economics “Evaluation of economic risks during technological decisions (in oil processing and oil chemistry).”

The offered model of engineering and managerial education will allow training the engineers of a new type, who will be able to adapt to new tendencies and initiate the changes that are necessary for effective functioning of business in the conditions of digital economy.

The offered model of engineering and managerial education should be acknowledged as an innovational educational project that raises demand for graduates through their adaptability to employer’s needs and their usage of new tools of management that are based on exchange of information data and that form managerial task for information provision of the process of decision making and their further execution.

To elaborate on the model terms for the effective integration in Russia's special economic zones in the long term.

The statistical method, comparative method and a formalised model of game theory are used in this research.

The research is aimed at determining the model conditions for effective integration in Russia's special economic zones. The proprietary methodology envisages the following stages: establishment of the case experience of the development of Russia's special economic zones and determination of requirements that are set to residents (players) for entrance; comparison of the functioning of players of one of the studied integration structures under the conditions of individual development and the conditions of business integration; description of advantages; development of the practical implications to improve the business strategies of residents (players). The analysis is performed based on the materials of the development of Industrial Production SEZ ‘Alabuga’ (Republic of Tatarstan) and its residents, as well as the evaluation of the system of regulation of the parameters of joining special economic zones of different types. The assessed residents of Industrial Production SEZ ‘Alabuga’ (Republic of Tatarstan) are Trakya Glass Rus and Automotive Glass Alliance Rus (in 2021, the name was changed to Shishejam Automotive Rus), which started functioning within the association in 2017.

The originality and scientific value of this research are due to the description of the specific features and perspective directions of integration in Russia's special economic zones.

The scientific and professional accounting and auditing community has been widely discussing the transformation of the information environment for presenting the results of business conduct by commercial entities in the field of sustainable development in three vectors: environmental impact assessment, impact assessment for compliance with human rights and solving socially important tasks, and assessment of corporate governance efficiency. Cash flows are an important object of financial accounting in companies. Cash flows combine indicators used to make key decisions and reflect the effectiveness of compliance with corporate policies and implementation of sustainable development programs. Today's external environment is predetermined by the need to make financial decisions in real time. Thus, it is necessary to understand what cash flow the company has and what type of activity will generate cash flows in the future. Therefore, companies need to be guided by national and international accounting and financial reporting standards in terms of analytical disclosure of cash flow information in the sustainable development context. The presented research considers the conceptual apparatus, historical aspects of the accounting category “cash flows,” and contemporary approaches to forming cash flow reporting in accordance with certain provisions of international standards. The authors provide recommendations on developing cash flow accounting and reporting in the context of new requirements of international standards. The presented research discloses practice-oriented recommendations on forming the company's cash flow statements, as well as methodological aspects of analyzing financial statements on cash flows as an additional information environment for making decisions on the main and additional financing of various business areas.

The chapter studies the current tendencies of the Russian practice of decision-making in business systems by the example of a gas distribution company of the Russian Federation. In the modern Russian practice, the companies transform the system of decision-making to the process-oriented approach, which envisages decision-making and correction of decisions not according to functional responsibilities but according to consecutively performed procedures of conducted business processes.

The authors describe the procedure of formation of business processes in a gas distribution company by the example of the business process “Technological connection” and provide its characteristics.

As a result of studying foreign approaches to formation of the model of management and decision-making in companies, the authors develop a methodology of evaluation of economic effectiveness of implementation of a business process, based on the principles of management according to goals and KPI. This methodology allows evaluating the obtained results of a separate stage and of the business process on the whole.

By the example of the studied business process, a set of key indicators of effectiveness of a separate subprocess “Formation of technical condition” in a company is offered, and calculations of final results of effectiveness of this business process are provided. As a result of the final evaluation, practical recommendations for development of managerial decisions in a company are provided.

The purpose of this chapter is to show the topicality of reformation of the state tax system as an inseparable part of Russia’s digital economy.

The main problems of state tax systems impossible to solve without information technology (IT) products and wide practical implementation of information technologies are shown. The authors also show problems of formation of legal and information environment in the tax sphere.

The results of the research show the role of information technologies in Russian tax administration system. In particular, analysis of the main elements of tax administration, implementation of which is impossible without information production, is performed, and the influence of information technologies on the observation of tax administration principles in Russia is determined.

Based on the experience of foreign countries in the sphere of information production of tax system, the Russian practice of implementation of the modern information technologies and solutions in the tax sphere is given and the initial results are analyzed.