Regional and Sectoral Economy
2-9
Currently, transport should be considered as an intermediary between destinations and travelers or goods that should be transported to these desired places, and given that tourism is a movement that is absolutely impossible to imagine without transport, then transport and tourism are two mutually integrated elements. The transportation system is obliged to provide comfortable, safe, fast and competitively priced transportation services. In considering modes of transportation, it would be wise to point out the vast path of evolution. In the earliest times, there were simple modes of transportation. About two centuries ago, the advent of steam engines and then diesel-powered engines in society changed the concept of transportation. Because of the richness and ambiguity of the field, it would be almost impos-sible to divide transportation into the obvious correct types; however, it is widely believed to fall into five categories: air, road, rail, water, and others. The article analyzes the impact of technological development of transport enterprises on marketing strategies in light of the academic literature, which emphasizes the importance of technological development tools. Technological development of enterprises in the transport sector is necessary in order to adapt to technological, economic and market changes. The article presents the main technological developments that are considered significant according to experts. The most important tools of technological development that influence the marketing strategies of transport enterprises are presented. A qualitative analysis was carried out to study the tools of transport development, and the method of statistical analysis was applied. The results of the study can be applied in the planning of marketing strategies of transport enterprises
10-20
The author focuses on one of the acute issues of Russia's spatial development - the uneven distribution of labor resources caused by the outflow of working-age population from some regions of the country in recent decades, which has resulted in such phenomenon as «Western drift». The article actualizes the need to study the labour migration of contemporary Russian youth, which the author identifies as a digital generation. The research methods used by the author include the methods of systemic and general scientific research and the method of generalization. As part of the study, the author has analyzed federal documents aimed at solving problems in the sphere of territorial location and movement of population, issues of socio-economic, spatial and demographic development of Russia as a whole or its individual territories. The author's conclusions: the external aspect of migration remains a priority for regulation, while intra-Russian population movements are recognised by the state as a proxy for the country's social and economic development; contemporary youth, despite the presence of educational discourse in strategic documents, are not seen as a special or priority generational community in matters of the country's social and economic development; contemporary youth, despite the presence of educational discourse in strategic documents, are not seen as a special or priority generational community in matters of socio-economic development of the country; a regional migration regulation strategy and a plan developed on its basis should become the basis for the migration policy of the constituent entities of the Russian Federation; the university environment is one of the instruments for spatial development of the constituent entities of the country, but its institutional potential mainly extends to the regulation of external; the current practice of developing a university environment rather calls into question the ultimate goals of the state's declared policy of achieving a rational distribution of the country's population across its territory
21-28
The article analyzes the theoretical and methodological issues of studying the problems of economic security of an enterprise, formed both at the beginning before the era of the pandemic, and during the period of its actual completion at the present time. The analysis is carried out with a preference for comparative methods of studying the theoretical and methodological foundations of various approaches to determining the economic security of an enter-prise, as well as in relation to the relevance of these approaches in the context of changes since the beginning of the 2020s for economic science, the subject of its research areas in the field of economic security. The moment of the change of emphasis in studies on economic security, which has arisen since the pandemic and the addition to the do-mestic economy of the problems that have arisen in connection with large-scale sanctions from unfriendly countries, is studied in detail. Further, it is clearly shown that the experience gained during the era of the pandemic in terms of researching the problems of the economic security of an enterprise has allowed the domestic economy to successfully adapt to the sanctions imposed on it, the evolutionary connection of adaptation in the processes of ensuring the eco-nomic security of an enterprise between the stages of a pandemic and sanctions is emphasized. Then the theoretical and methodological aspects of economic security associated with the addition of mobilization levers for the development of its market benchmarks are analyzed. In conclusion, the proven relevance of all previously developed theoretical and methodological approaches to the issues of studying the problems of economic security of an enterprise is emphasized. The conclusions formulated based on the results of the study are also presented on possible options for the current solution to the current problems of the economic security of the enterprise, concerning both the combination of mobilization exemptions in it while maintaining market levers of regulation, and the modification of the monetary system for the effective restructuring of the supply chain at enterprises
28-37
The article deals with the nature of emerging agriculture in Western Siberia in the process of its colonization. The aim of the article is to reveal the peculiarities of agriculture and cattle breeding in the pre-reform period of the XIX century, to determine the conditions and factors of their development. The answer to the question of why the Russian Empire carried out the colonization of Siberia is given. The importance of natural riches of the region is emphasized. Considered an important feature of the development of agriculture in Siberia, associated with the difficulties of the influx of peasants under the domination of serfdom and the lack of material support from the state. Despite the difficulties of colonization the number of settlers and the creation of new settlements gradually increased, to a greater extent in Western Siberia. An overall assessment of the growth of productive forces and their distribution in regions, rural and urban areas is given. The process of reclamation of land areas by peasant communities, at first by primitive methods and implements, and the gradual increase of farming culture, is shown. The process of rise in grain and industrial crops yields up to 1960's is reviewed. Yield fluctuations depending upon climate conditions but also upon low level of culture and work organization of farmers and unstable peasant farming are revealed. Difficulties in the development of potato farming are noted. The peculiarities of the development of cattle breeding, which in Western Siberia had a good forage base - vast meadows and steppes for pastures, large areas of hayfields are analysed. The greatest benefits for the development of cattle breeding were in the southern steppe regions. In the first third of the 19th century cattle breeding had low growth rates because the breeding and keeping of cattle was primitive, but in the second third the growth rates increased significantly and the culture of cattle breeding was improved. The article considers the important question of the development of market relations in Siberian agriculture. Calculations have been made on the marketability of cereals
Finance
38-45
Tax culture is a set of knowledge and skills that are necessary to pay taxes correctly and efficiently. Tax culture is a key element of financial literacy and contributes to a country's economy. It includes understanding of the law, the ability to calculate tax payments and complete tax reports, and compliance with tax authorities' requirements. But it is not limited to this. The components of tax culture are public morality and ethics. This means that every citizen should understand its responsibility to the state for its actions in relation to taxation. The article presents the results of terminological analysis of the concept of «tax culture», the author's position regarding the essence and importance of tax culture in modern society is stated, the data of survey of students studying in OmGUPS, testifying about their level of tax culture are given. The paper concludes that for the tax system of the country to function effectively, it is not enough to have a thoroughly developed legislative framework for tax payments and a federal executive body authorized to control and supervise taxes. It is important to work to build a tax culture among potential and current taxpayers, starting with their education in schools and educational institutions and supporting it at the stage of their professional activities. In addition, it is advisable to actively involve the population in the process of distribution of funds from the budget, to inform about how the collected taxes are used and how it, affects the life of each person.
46-52
In any country in the world, in order to support socialization of tax policy, certain taxpayers are granted certain privileges in payment of taxes. Tax privileges are designed to reduce the tax burden of the taxpayer, to support citizens socially, and to stimulate the development of entrepreneurial activity of organizations. Over the last two dec-ades, tax privileges, their evaluation and development have been the main tasks of the tax policy of the state. Establishment of tax preferences and their actualization take place on the basis of the results of monitoring and evaluation of their effectiveness. By order of the President of the Russian Federation on a regular basis centralized collection, processing and recording of information about existing tax incentives in the whole state, as well as in the context of territorial entities of the upper level is made. On the basis of the received information their effectiveness and expediency of their application in the future are identified. In due time a lot of work was done to develop methodological tools that allowed applying a unified set of tools to assess the effectiveness of tax incentives. The work used the data of statistics, the Ministry of Finance of Russia, the Federal Tax Service of Russia, as well as both empirical and theoretical methods of research, such as observation, comparison, analysis, synthesis, induction, deduction, etc. The results of the conducted work can be used in improving the tax policy of the state in the direction of its socialization through the actualization of tax benefits.
53-60
Für juristische Personen sind individuelle, nicht entschädigte Steuerzahlungen obligatorisch und machen einen großen Teil ihrer Ausgaben aus. Was die Form der Erhebung betrifft, so gibt es direkte Steuern, die die Kosten von Produkten, Arbeiten und Dienstleistungen bilden, und indirekte Steuern, die als Aufschlag auf den Preis behandelt werden. In jedem Fall sind alle Steuern an der Preisbildung beteiligt und werden von den Käufern und Kunden zurückerstattet. Trotzdem versuchen die Unternehmer, die Steuerkosten so gering wie möglich zu halten, um ihre Gewinne zu steigern, und nutzen dabei ein Instrument zur Steueroptimierung in Form einer Betriebsaufspaltung, die durch den nationalen Rechtsrahmen nicht verboten ist. Auf der Grundlage der Auswertung wissenschaftlicher Verö-ffentlichungen inländischer Wirtschaftswissenschaftler und Juristen wird das Konzept der «Betriebsaufspaltung» erläutert, werden Möglichkeiten und Arten der Betriebsaufspaltung je nach Zweck der Geschäftstätigkeit erörtert und Empfehlungen zur Vermeidung von Problemen bei der Anwendung des Schemas der Unternehmensumstrukturierung gegeben
Management
61-71
The aim of the presented research was to study the mechanisms for managing digital transformation of corporate values and staff workplaces using the experience of China and Russia. The article analyses theoretical and methodological approaches to managing the digital transformation of corporate values and staff workplaces. Digital technologies allow transforming business processes and activities of organizations, which has a direct impact on corporate values and workplaces. It is important for organisational leaders to understand how changing values and work environments affect employee motivation and what ways, as well as management mechanisms, can be applied to successfully adapt to the new environment.Transformation is always influenced by a number of factors, such as technological, natural-climatic, demographic, globalising, political, economic. In a pandemic environment, a new industry based on digital technology has changed the activities of many economic actors and enterprises, and has also brought a number of new challenges, such as the transformation of labour and employment markets, the emergence of new trends, such as freelancing, platform employment and others. China is no exception. As one of the largest economies in the world, China has been among the first to emphasise the importance of digitalisation to the real economy or enterprise transformation. Thanks to government support and relevant policies, enterprises are planning the transformation on their own, which opens up new opportunities for China's digital economy.The digitalisation of the Russian economy started much later, but is proceeding at a very rapid pace, which allows a comparative analysis of the two countries to draw conclusions and recommendations for managing the digital transformation of corporate values and workplaces.The study develops recommendations for managing the transformation process, which will help organisations to adapt effectively to the changes associated with digital developments and to maximise the potential of their employees.
71-80
The author's understanding of the company's digital transformation as a process of fundamental changes in the system components "communications", "institutions", "values", "social and labor processes", aimed at building a new organizational and interorganizational network of social and labor relations, in order to ensure long-term functioning . The study proceeded from the fact that effective communication can increase the involvement of employees in digital transformation processes based on the sharing of corporate values, which will accelerate digitalization processes in the workplace with the least cost and resistance, and also contribute to corporate growth. Effective management of the digital transformation of workplaces is built on effective communication. The most im-portant investment a company makes in digital business transformation is the investment in its employees, which ultimately determines the success or failure of the company in digital transformation. The aim of the study is to study the management processes of the company's digital transformation based on the use of effective internal communica-tions of the company and a shared corporate network of values that forms the involvement of staff and the necessary motivation for change.The study was based on axiological dialectics as a system and meaning-forming factor in the processes of digital transformation of companies. The author's interpretation of "corporate networks of values" as an exchange of values in the interorganizational and organizational networks of the company is proposed. The system-axiological approach made it possible to analyze and model the processes of a company's digital transformation. The authors considered the stages and levels of the company's digital transformation (meso-, macro-, micro- and mental levels). The transformation period and the conditions of the company's post-transformation processes are outlined, including a new communication system and a corporate value network. The article is intended for managers and specialists in the field of company management in the context of digitalization
81-90
The article is devoted to the issues of studying the competitiveness assessment in the process of choosing a development strategy and the effectiveness of making an innovative decision. The study was conducted on the instruc-tions and under the supervision of the marketing service of the enterprise. The task is to conduct an extended analysis of the competitiveness of manufactured products in order to develop a product strategy. The issues of competitiveness management in the process of making innovative decisions are considered. The authors carried out a comprehensive analysis of the advantages of the manufactured products and proposed recommendations for adjusting the production strategy. The conducted research has a scientific-applied character and will provide a solution to the problem in the field of innovative development of enterprises. In the course of the development of innovative and economic activity, new relations arise, which are reflected and identified in scientific research. The authors develop the concepts of "innovative solution", "methods of competitiveness management". A feature of the study is the use of the possibilities of an innovative approach for planning and implementing management functions in the aspect of the activities of a research and production enterprise. With the help of analysis and comparison of statistical data, problems and opportunities for their solution in the competitive policy of the enterprise were identified. The Irtysh incubation equipment was chosen as the subject of research and analysis when studying the possibilities of increasing competitiveness through the introduction of innovative solutions. The directions of structural and managerial changes in the production and innovation strategy of the enterprise are identified
91-105
Over the past four years, the Department of Transport Economics, Logistics and Quality Management of Omsk State University of Railways has been carrying out research work on the topic "Assessment of the quality of functioning of a modern transport and logistics system". Among the studied problems, which are of value from a theoretical and practical points of view, are the problems of providing the transport and logistics system with resources – organi-zational, technical, technological, information resources and personnel.The article presents some results of the intermediate stage related to the development of theoretical and methodological provisions for assessing the staffing of the transport and logistics system of the enterprise. During scientific work, a hypothesis was formulated that the state of staffing can be determined by a business assessment of personnel performing basic and supporting logistics functions. To verify it, it was necessary to consider approaches to evaluation, systematize evaluation methods, reveal its main elements, and draw up a methodology for organizing and conducting a business evaluation of logistics personnel. The results of solving these problems are reflected in this publication.The article also describes the procedure for conducting a business assessment of logistics personnel through the certification procedure, for the description of which a process approach model is used. The purpose of the process "organization and certification of logistics personnel" is specified, important subprocesses are identified, the owner and participants of the process, the necessary resources, inputs to the process and outputs from it are identified. The documentation issued during the process is given. Operational risks of the process and measures to prevent them are noted. Criteria for process effectiveness evaluation are recommended. The solution of these tasks allowed to reveal the essence of the business evaluation of logistics personnel, describe the process of its implementation through the certification procedure and draw up a specification of the process "organization and conduct of certification of logistics personnel".Obtained results expand theoretical knowledge in the field of personnel assessment of the transport and logistics system of the enterprise, and have an applied value, since they can be used in the preparation and implementation of the documented procedure "business evaluation of logistics personnel".Keywords: personnel support, industrial enterprise, transport and logistics system of the enterprise, logistics per-sonnel, business evaluation of logistics personnel, appraisals
General pedagogy, history of pedagogy and education
106-112
As a subject in this article, the components of general culture, their types and interrelation are considered. The purpose of the article is to analyze the components of culture in order to understand what human actions make up his culture, form the environment around him, influencing others and the person himself. The research methods were the analysis of scientific literature on the stated problems and generalization, which allowed the author to draw conclusions based on the analysis. The article examines the importance of culture and the understanding of its components for the conscious formation of the cultural context, both of the life of each individual and of the whole society. This problem is relevant because technological and digital processes erect an almost insurmountable wall between man and nature, alienate man from culture. The author examines the elements of material and spiritual culture, their interrelation, as well as the forms of cultural transmission. The forms of cultural transmission are the common thing that unites different cultures, since forms are universal, unlike the content of cultures. The daily processes taking place in social institutions, including educational ones (school, university, etc.) affect the personality and development of all participants in the educational process. Therefore, those who organize the educational, pedagogical and educational environment need to know the components of the general culture, for their concise inclusion in the formation of the environment of the educational institution, which will have a positive impact on the harmonious development of students. The conclusions made in this article can be used by the pedagogical community to create a cultural environment conducive to the harmonious development of the student's personality.
Social and political philosophy
113-122
The article examines the situation of the precariat, i.e. workers with partial or temporary employment in the modern world. Several social characteristics of this stratum are noted, such as social insecurity, lack of permanent earnings and social benefits, underemployment or frequent job changes.Theoretically, such an employee is more free to choose a job, and practically some workers at the top of the social hierarchy can benefit from the unspecified duration and structure of the working day, as well as the workplace — "modern technical devices and professional knowledge help them hide the amount of work actually done." But for the bulk of the "independent" the situation looks exactly the opposite: you need to work much more, with fewer guarantees and more stress.The mass precariatization of labor was a consequence of both the revolutionary transformation of the sphere of production and the result of the collapse of the Soviet camp. Today, many experts, whom you will not notice in sympa-thy with the USSR, recognize that the socialist system not only transformed social relations on one third of the land, but also affected the social and labor rights and guarantees of employees of the rest of the world. It is not surprising that with the collapse of the Soviet system, the reverse trend prevailed to destroy the existing legal order of labor protection. The catalyst for this was the global financial crisis of the late noughties and the recession that followed, which gave companies an excuse to transfer many employees from permanent to temporary or «zero» contracts, to resort to outsourcing and offshore.The authors consider the current situation in Ukraine, which after the 2014 neoliberal coup turned into one of the zones of the most inhumane social experiments in the post-Soviet space, and during the protracted armed conflict with Russia, the ruling class eliminated most of the social gains of the Soviet era. The Ukrainian precariat also has a difficult situation. Since the beginning of the war, 66.52% of freelancers' in-come has decreased. This is a normal practice, since in general many enterprises have temporarily or permanently stopped working. Designers, copywriters and programmers often talk about a decrease in earnings. That is, modern Ukraine is characterized by the same trends as for most industrialized countries of the world
122-131
In modern social and political philosophy a prominent place is occupied by the problems of the foundations of sociocultural dynamics. In particular, there is still no unequivocal answer to the search for those determinants that would explain and draw the development vectors of an ideal model or a particular embodiment of society. On the one hand, material parameters and conditions give a very simplified interpretation of social development, on the other hand, various mental constructs are able to offer those options for understanding that have not yet been fully conceptualized by foreign and domestic thinkers. The subject of this article is the narrative conditioning of changes in sociocultural dynamics. The purpose of the study is to philosophically comprehend the determinative possibilities of narratives on modern sociocultural dynamics. The methodological foundations of the study are systemic and value approaches, as well as general philosophical tools. The article undertakes an analysis of narratives as the foundations of sociocultural dynamics. The influence of narratives on the sphere of politics is determined. Versions of narratives are considered. A generalizing vision of the influence of stories on modern social construction is proposed. The results of the study are related to their theoretical and practical significance. In the first direction, the chosen perspective helps to increase the validity of narratives as grounds in relation to the identification of various sociocultural processes and their consequences. In the applied aspect, the results obtained can be used as an infor-mation basis for social management. The integral conclusion is that in the realities of modernity, the attitudes of the life worlds of subjects, finding their objectification in narratives, are able to construct a normative and functional basis, changing and directing the sociocultural dynamics that have developed at a particular stage of historical de-velopment