Regional and sectoral economy
2-9
In this article, the author examines the challenges that Russia faces, identifies a number of problems and challenges in various fields of activity. It also provides data on the state of affairs in the world economy and in Russia at the macro level, micro level and at the household level. The issues of targeting and the operation of the budget rule are disclosed. With the help of analysis and comparison of statistical data, problems and opportunities for their solution in the Russian economy are identified. The effectiveness of the measures of the Russian authorities on fiscal stimulus is confirmed, which allow during the period of inflation and recession not only to save the Russian economy, but also to overcome emerging barriers and work for the future, introducing innovations and investing in various projects. It is proposed to maintain the dynamics of innovation and revision of current technical solutions, as well as to maintain a balance of regular and anti-crisis management, to assemble an anti-crisis team for operational business management and not abandon the idea of structural regular management. There is also such a problem as a poorly formulated legislative framework in the digital economy in various sectors of the introduction of very interesting solutions and redundancy in others, especially in the field of education. The regulation of the regulatory framework would become a lever for the development of innovative projects and investments. The necessity of training professional and motivated managers who own the most modern management technologies is confirmed, therefore, the problems of higher educational institutions with the organization of practical training of highly qualified personnel are touched upon.
9-18
The purpose of the article is to consider the process of exacerbation of the problems of ensuring economic security at the present stage of the country's development and to determine ways to resolve them. To achieve this goal, the method of system analysis is used, since security is formed by all parts and elements of the economy and state policy. First of all, theoretical approaches to the analysis of economic problems of security are revealed, taking into account the various views of scientists of the existing trends and schools in economic science. This made it possible to determine the principles by which the analysis of the state of the Russian economy in the world economic system was carried out, which made it possible to establish a number of acute factors of the growing danger of a deterioration in the country's situation. The first of these is the strengthening of the contradictions of the Russian economy to objective economic laws, which are expressed in the strengthening of the state of the economy, the reduction in the importance of private property, the growing contraction of freedom of market relations, competition, and entrepreneurship. The reasons for this negative phenomenon are shown: the imbalance of economic interests in favor of the ruling class of monopolists and officials, as well as the preservation of traditions of concentration of power and the use of administrative-bureaucratic methods of managing the economy. Another reason is the constant subordination of the economy to political goals to the detriment of the efficiency of the economy. In recent years, an increasingly negative effect has been given by the one-sided resource and extensive nature of the development of the economy, aimed at making big profits from the export of natural resources, which generates economic instability. The aggravation of these problems is also caused by the introduction of anti-Russian sanctions, which lead to a sharp restriction of Russia's foreign economic relations and the loss of important factors in the development of the economy. The article establishes the need for radical reforms of a democratic nature, leading to the expansion of market relations, balancing economic interests, limiting state intervention in the economy, eliminating red tape and corruption, and improving relations with foreign countries.
18-25
The article discusses changes in supply chains and the main problems of transport logistics that arose as a result of sanctions. During the sanctions, shippers began to use alternative delivery routes as a result, the main container traffic was redirected from the European Union to China and India. The article described possible routes: China - Korea - Vladivostok; India - Turkey - Novorossiysk; Italy - Moscow or Italy - St. Petersburg. The routes have their own difficulties, which increase the transit time for the delivery of containers to the final consignee. On the route China - Korea - Vladivostok, the main problem was the accumulation of cargo in the ports of the Far East and unavailability of infrastructure to process the increased flow of imported cargo. In addition, one of the problems that increase the delivery time of the cargo was an acute shortage of fitting platforms as well as mobilization, which led to a reduction in staff at container terminals in Vladivostok. On the India-Turkey-Novorossiysk route, the main limiting factor affecting the increase in delivery times was the transportation route through the Bosphorus. From time to time, navigation stops in the strait due to bad weather conditions, as a result, there are congestion from ships. In addition, the geographical proximity to the territory of Ukraine compels the Turkish military forces to control the strait due to the possibility of drifting mines. On the route Italy - Moscow / St. Petersburg, the main problem was customs checks when goods crossed the border of the European Union. Increased cargo inspections as well as customs requirements to present an extended package of documents for the cargo when they cross the border increased the delivery time.
26-36
The article analyzes various aspects of the theory of consumer behavior, expressed by the laws of G. Gossen, including the explanation of their meaning, available in science, objections to various interpretations, the first and second laws and their relationship, leading to a narrowing of the useful potential of their formulation by G. Gossen, as well as possible options for detecting and applying in practice the untapped potential of accounting for the G. Gossen rule to maximize consumption. The aim of the work is to search for and resolve discrepancies that are significant for modern practice between the apparent potential of the application of the second law of Gossen and their concealment in the course of the previous evolution of economic theory. The methods of comparative analysis and the methodology of dialectics were used in the study of contradictions. The results of the work are the discovered and substantiated potential for the practical use of the second law of Gossen, concerning its connection with relevant aspects as the ability to take into account the time factor in terms of the consumption of goods and its significance for the manufacturer in terms of competitive binding to himself for the sake of achieving mutual benefits. As well as the unknown theoretical role of the second law of Gossen in connection with his rule to ensure the consumer's economic security. The scope of the conclusions are both theoretical aspects of further analysis of the place of economic security in the structure of economic theory, and practical aspects of possible benefits. The conclusions are the ability of firms and households to gain additional benefits from using the visual potential of presentation to the consumer and taking into account the factor of consumption time for different types of consumption, from getting the maximum benefit to abandoning bad habits. The conclusion also consists of the possibility of searching for other previously undiscovered properties of the value of the second law of Gossen, useful for the present.
Finance
37-43
Almost three decades have passed since the announcement of the reform of Russian accounting in accordance with international accounting practices. The basis for the content of domestic accounting standards, which have been preserved in Russia, served as international norms adopted by the global organization that unites representatives of the accounting profession. Much has been done with regard to the approximation of Russian accounting rules to the international norms. Accountants now have the obligation to retrospectively reflect the effects of changes in accounting policy and the correction of major errors, to create estimated liabilities, to use the balance method for calculating deferred income taxes in accounting, and to identify the present value of assets and liabilities. The latter accounting know-how is of particular interest to theorists and practitioners. Innovations in accounting in the form of discounting cash flows are aimed at improving the quality of information disclosed in the financial statements, because all interested users, primarily current and potential investors, need information about the facts of economic life of the organization and their possible consequences. The article outlines the application of discounted cash flows in relation to accounting, the regulations prescribing the use of the present value in the evaluation of assets and liabilities, the possible options for setting the effective rate required for the relevant calculations are considered, a specific example of the mechanism for calculating the present value is considered.
43-49
The tax sphere is a system of social relations concerning the establishment and collection, compulsory individually gratuitous payments, regulated by the norms of law. The current system of taxation in Russia is severely criticized by taxpayers due to its dynamism and instability. Ordinary citizens consider it socially unfair and have little desire to pay the legally established taxes and fees. They lack confidence in the state represented by the Federal Tax Service of the Russian Federation, there is no confidence that the funds they pay in taxes go for national needs, they see that paying taxes, they live much worse than those who do not do it. At the same time, the economic sanctions imposed by unfriendly countries have changed the mentality of Russian politicians and businessmen, who are increasingly calling in the media for an increase in the tax burden on the rich, saying themselves that they are willing to pay taxes at higher rates. The article reveals the reasons that cause the distrust of citizens to the state in the tax sphere, identifies the grounds that may indicate that the taxpayer is bona fide in terms of paying taxes, proposes and characterizes the directions in the development of trust of taxpayers to the state and the formation of the image of good faith. It is concluded that the formation of citizens' confidence in the state is unthinkable without the development of taxpayers themselves, their culture in the field of taxation, as well as reforming the tax authorities.
Management
90-97
The article is devoted to the current problem of introducing new educational formats of training, forms of organization of the educational process due to the general digital transformation of both the education sector and society as a whole, the teacher's readiness for professional self-development in the new conditions of changing educational environment. New educational formats within the framework of e-learning are analyzed: online learning, inverted, mixed and hybrid learning. The article presents an attempt of primary analysis of hybrid learning as a new format of learning and the possibility of its implementation in a modern school by a teacher, comparing it with other types of e-learning. Hybrid learning is considered as a non-deformable condition for the subsequent psychological self-development of the teacher. Psychological self-development of a teacher is defined as a continuous, conscious, purposeful process of personal and professional improvement. The main part of the article analyzes the basics of self-development, the principles and factors of the organization of psychological self-development of the teacher, the role of the teacher in the effective organization of the learning process, the structure of the teacher's personality from the point of view of personal-activity and competence approaches. Hypothetically, the grounds for psychological self-development of a teacher in the organization of hybrid learning are highlighted. The priority directions of psychological self-development of the teacher are determined - the transition to the intervention of educational material, the formulation of highly specialized educational tasks, as well as personal parameters of self-development. The final part of the article presents the principles of the organization of self-education and criteria for evaluating the effectiveness of the process of psychological self-development, contributing to increased motivation for professional self-improvement.
58-71
The relevance of the topic is related to the search of new solutions for assessment of the efficiency of logistics personnel of the enterprise participating in the transport and logistics system. The problem of a fair assessment of the work of management and production personnel performing logistics functions remains one of the most important problems. Choice of measures for stimulation of labor and determination of the level of remuneration depends on its decision. The significance of this problem for theoretical research is justified by two circumstances. Firstly, the concepts of «labor effectiveness» and «labor efficiency» are identified. In scientific, educational, reference literature, they are interpreted as equivalent, having a similar or identical meaning. A similar situation is observed in the use of terms by practitioners. This leads to conceptual chaos, lack of understanding between people in cross-functional interaction. Secondly, despite the importance of the indicator «labor efficiency», there is no consensus on the methodology of its calculation. Each company independently develops methodological support for evaluation procedures. In this connection, the article presents generic and specific concepts related to the object of research - the effectiveness and efficiency of labor. The subject of the study is revealed as modern approaches to the evaluation of personnel work. The following tasks have been solved: the essence of labor evaluation has been investigated, performance parameters and labor efficiency indicators have been identified, evaluation methods have been characterized, the use of new methods for determination of evaluation criteria and indicators has been justified, the essence of new methods for personnel work evaluation has been outlined, and the procedure and conditions for implementation have been determined. The scientific novelty of the provisions presented in the article lies in the substantiation of two innovative solutions for determination of criteria and indicators by which it is possible to evaluate the effectiveness of the logistics personnel. The first is based on the identification of business processes and the establishment of indicators of their effectiveness. The second is based on a system of balanced indicators. Methodological and practical recommendations are of importance for enterprises participating in the transport and logistics system. The results of the research can be used by them in the process of developing a methodology for evaluating the effective and efficient work of logistics personnel, improving activities in the field of human resources management.
General pedagogy, history of pedagogy and education
80-89
The problem of the readiness of the modern educational Russian environment for digital transformation in the context of the transition to an innovative path of economic development is studied. The digital transformation of society involves changing all aspects of human life, including the education system. There is a need to form a certain level and quality of training of students that meet a number of requirements, due to the possibilities of innovative processes. The digitalization of education makes demands on all participants in the educational environment: the state, the consumer of educational services and the educational organization itself. Particular attention is paid to modern information and communication technologies. The digitalization of education is carried out in the form of digitalization of the learning process itself, as well as the educational environment. The digitalization of Russian education has gone through certain stages of development. The classification of digital educational resources is given. Readiness for digitalization is assessed in terms of infrastructure processes, available digital resources and digital competencies. To determine the readiness and ability of Russian education to meet the needs of an innovative economy, a comparative analysis of traditional and digital education is carried out according to the criteria for purpose, tools, capabilities, specifics of the information used, the organizational structure of management and environmental features. The main problems of the modern educational environment that impede the transition to digitalization are the insufficient level of formation of the necessary skills within the framework of the general education system in the absence of continuity with vocational training, the insufficient level of training of future professionals for the economy, and the insufficient level of material and technical equipment of educational organizations, including software. The features of each participant in the educational process are analyzed, key characteristics are highlighted, reflecting the current state of affairs. In general, a conclusion is made about the potential readiness of the modern educational environment in Russia for digital transformation, but at the same time general recommendations are made to improve this process.
104-113
The article examines the processes of transformation of modern vocational education in the aspect of general principles of implementation and regional practice. Global changes in socio-economic development have led to irreversible qualitative changes in the system of vocational education. The analysis of scientific and pedagogical research in recent years has revealed the main reasons for the transformation of education: the transition to a new technological order, the phenomenon of the knowledge economy, increased requirements for young professionals. The peculiarity of educational transformation is the transition to an ecosystem model that reflects the main directions of transformation: a combination of paradigm shifts in education, digitalization, and personalization of education. The analysis of the principles of transformation of higher education has become relevant in connection with global changes in socio-cultural, geopolitical and economic situations. A set of key principles of the new national system of higher education is presented at the state level. The complex includes the principles of ensuring technological sovereignty, openness, fundamentality, practicality and flexibility. The ecosystem of a large Russian university currently, as a rule, includes network structures - branches. The development of the branch is represented in the coordinates of the ecosystem of the parent university. The development experience of the Kumertau branch of Orenburg State University determines the main positions of its roadmap. The implementation of the roadmap is unfolding within the framework of the basic university program, provides for infrastructural transformations, effective forms of building up scientific, human and research potential. Priority activities are improving the quality of education, attracting young people to the region, interacting with new residents in the "branch-enterprise-city administration" system, providing continuing education "school-SPO-university-enterprise". The branch is creating its own student work teams, training in working professions is underway, which attracts both employers and the youth of the region. Analysis of the effective experience of the development of the Kumertau branch in the context of transformations of modern education, which can be scaled in the future in regional educational ecosystems.
114-119
In the article, based on the analysis of the practice of the student scientific laboratory of the OmSPU, the potential and real resources of this form of research work of students in the development of regional scientific and pedagogical schools are identified. The purpose of the study is to substantiate the conditions that will increase the effectiveness of student laboratories in the context of the development of regional scientific and pedagogical schools. The work uses a set of general scientific methods: analysis, synthesis, presents the results of a survey of students on the forms and methods of organizing student science in OmSPU. The theoretical analysis carried out, the results of the study of students' requests and the experience of the laboratory, made it possible to draw the following conclusions: a student scientific laboratory can be considered as a potential resource for replenishment and development of regional scientific and pedagogical schools; to increase the effectiveness of its activities at the first stage, it is necessary to train students and graduate students in the methodology, methods and principles of research activities; it is necessary to consider the laboratory as a platform for the development of research competencies, scientific communication, when students get acquainted with modern scientific methods and test them on problematic topics of the laboratory; to activate organizational mechanisms, it is necessary to create an electronic portfolio of a member of a student scientific laboratory, in which, in addition to traditional diplomas, certificates and articles, photos of seminars and events can be posted, various feedback options (reflexive diaries, essays, questionnaires) are provided, reflecting the stages of the implementation of the research plan. research activities; it is necessary to involve graduate and undergraduate students in conducting training seminars for students. The article may be useful to organizers of student science, leaders of regional scientific schools and students who plan to continue their research activities.
Methodology and technology of vocational education
98-103
The article deals with the formation of personal qualities of future employees of enterprises (production teams) with the help of pedagogical methods of competition. Various definitions of the concept of "competition" are given and examples of the implementation of the reception of competitions in real student life within the framework of specific competitions held on the basis of the Omsk State Transport University (OSTU) The article focuses on the work of curators of student groups, as well as other leading subjects of educational activity. The relationship between the success of the student group (individual students) and the professionalism of teachers responsible for the formation of not only professional, general professional and universal competencies, but also for the creation of a stable professional and personal position of the future young employee of the enterprise with higher education is shown.
Ontology and theory of cognition
120-126
Society is an «intelligible field of research» that sets parameters for the existence of individual fields of action that overlap each other. Society is a constantly updated kind of orderly relations between people. A person cannot exist outside of social, spiritual ties. The so-called ordinary person is of great importance. Genius only expresses the aspirations of the most active part of society. The possibility of institutional, social changes arises only when a sufficient number of "ordinary" nameless members of society find the strength for active activity. The formation of each new model is inevitably accompanied by the appearance of personalities who perceived their individual actions as the basis of the universe.
134-142
The author turns to one of the topical approaches of foreign and domestic practice in the study of social issues - narrative. The empirical object of the article is young people, who are considered as a special generational community, identified as a digital generation. The research methods used in the article include the methods of systemic and general scientific research, analysis of scientific literature, as well as the method of generalization. Within the practical part, the author analyzed federal state educational standards of higher and secondary vocational education of the latest generation, as well as professional standards recommended for 38 enlarged group; the blogosphere, including new media as a source of meaning generation for economic and social practices, as well as formalized activities for youth conducted by the state and professional communities. The author's conclusions: through educational discourse, meanings are indoctrinated into the everyday practices of today's young generation, aimed at securing competencies that in practice should stimulate the development of entrepreneurial initiatives and professional activities in general adequate to the digital economy project. In particular, a pronounced ability of the individual to take responsibility; pronounced pragmatism; developed analytical skills combined with developed intuition; a high degree of communication and self-organisation; a healthy degree of distrust; flexibility in decision-making; creativity; the ability to delegate (distribute) authority, etc. These narratives are in direct contradiction with the real situation in the country, which forms ambivalent economic attitudes and an antagonistic attitude among contemporary youth, as a generational community, regarding social and labour relations and their personal involvement in the latter.
Social and political philosophy
127-134
The article examines the views of the famous Soviet Marxist philosopher E.V. Ilyenkov on the nature and development trends of the Soviet model of socialism in the context of economic discussions in the mid-60s of the XX century. The question of the nature of Soviet society and the reasons for the restoration of capitalism still remains one of the most controversial not only in the philosophical and political literature, but even in the narrow circles of the supporters of the Marxist concept themselves. The paradigms of neoliberalism about the happy market «end of history» and the «totalitarian Soviet past» cannot help us fully comprehend the phenomenon of Soviet socialism due to its apologetic, one-sidedness and outright class orientation towards the interests of big capital. Taking part in the economic discussion of 1965, Ilyenkov very clearly formulated the formational characterization of Soviet society as socialism, which is the first phase of communism or «immature" communism. He wrote: «socialism, which we have to study from the point of view of its economic anatomy and physiology, is only the first phase of communism - and in this sense, so to speak, «immature communism». The idea of E. V. Ilyenkov about the need for a strict «separation of powers» of market and planned-communist principles in the socialist economy is also considered. The author comes to the conclusion that at present the most important task of both domestic and foreign Marxist theorists is to create a synthesis of the idea of scientific and technological progress embodied in the works of V.M. Glushkov and the tasks of educating the "man of the future" revealed in the works of E.V. Ilyenkov.