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Siberian Financial School

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No 1 (2020)

ECONOMICS AND MANAGEMENT

3-6 110
Abstract
Ecological problems associated with the functioning of the customs system of Russia are considered. The Federal Customs Service (FCS) has been investigated as an important state body in the fight against smuggling of potent, poisonous, poisonous, explosive, radioactive and other substances that pose an environmental hazard to the population. FCS is presented as a subject of customs environmental control, which needs a risk management system aimed at protecting the en-vironment. A special form of risk has been identified, which is proposed to be called «customs envi-ronmental risk».
7-14 85
Abstract
Authors review issues relating to modern Russian national economic policy in case of using digitalization to solve country’s macroeconomic problems such as lack of long-term investment, transforming savings to investments, bank nationalization. The article describes author’s view of major digital changes in Russian economy in past years and analyze which digital solutions state already use and can use in near future to overcome the problem of lack of long-term investment and the agency problem in Russian state-controlled companies. Based on described facts, authors make a conclusion about tendencies in situation, proposing most possible scenario.
14-18 89
Abstract
Based on the generalization of theoretical ideas about markets, the use of foreign and domestic theory and practice in the field of regional marketing its essence is clarified and the prere-quisites for the formation and development of the regional economy are substantiated marketing infrastructure. Special attention is paid to this important segment regional market as a consumer market.
18-26 651
Abstract
In modern society, corporate social responsibility is one of the main elements of stable and sustainable development of the organization. The developed system of corporate social responsibility increases assets, allows you to clearly define the goals and direction of sustainable business deve-lopment, select the most priority areas for the development and use of resources. The article explores the essence of corporate social responsibility in the context of the evolution of theories, including approaches to assessing its effectiveness.
26-36 95
Abstract
The article discusses the essence and standards of social services, trends in improving the quality and volume of the provision of state (municipal) social services, including in the field of material support for families who have adopted children who are left without parental care. The tendencies of reduction of orphanages and orphanages in the Krasnodar Territory are analyzed, which allows to draw conclusions about increasing the effectiveness of the activities of guardianship authorities in arranging children in families. Identifies problems that need to be resolved as soon as possible.

FINANCE

37-40 1808
Abstract
To date, the financial security of Russia is determined by the national security Strategy of the Russian Federation, which is a factor in the development of the national economy, improving the quality of life of the population, ensuring political stability in society, strengthening national defense and state security. The author identified the main factors and risks affecting the financial security of Russia. Modern problems of ensuring financial security of Russia are presented and certain measures aimed at reducing the risk of such threats, as well as minimizing the consequences of their impact are proposed. The aggravation of the problem of ensuring Russia’s financial security increases with the depreciation of the national currency, rising inflation, tougher economic sanctions that require our country to develop a set of protective measures and changes in the national security strategy in the economic sphere. In the current economic situation, the main objective of the development of the Russian economy and financial security is objectively shifting to the priority of domestic resources and reserves, as well as to support the development of high-tech sectors of the economy. Threats to financial security, the elimination of which is a necessity for the normal functioning of the economy, are identified. A set of measures aimed at changing the state policy and ensuring the financial security of Russia as a whole is substantiated.
41-47 99
Abstract
The article analyzes the situation in the field of environmental taxation of the Russian Federation. In particular, they consider the legislative initiative in the fall of 2019 on submitting to the public discussion a draft law «On state regulation of greenhouse gas emissions and removals and on amendments to certain legislative acts of the Russian Federation». The draft law was developed in the framework of fulfilling the international obligations of the Russian Federation to reduce carbon dioxide emissions into the atmosphere in accordance with the Paris Agreement, which will enter into force in 2020. The positions of the scientific community on atmospheric emissions and the greenhouse effect are presented, and aspects of legislative regulation of the analyzed area are considered. In the Russian Federation, as well as formulated predictive hypothetical effects from the entry into force of the investigated bill. An analysis of its strengths and weaknesses is carried out, the reasons and sequence of the introduction of the «carbon collection» are disclosed. Recommendations are formulated, conclusions are drawn.
47-52 118
Abstract
The essential characteristics of the departmental target program, the content of one of the long-term target programs aimed at creating new places in General education organizations in accordance with the projected need and modern conditions of education in the Novosibirsk region are considered. An assessment of the impact of the program on the budget and socio-economic development of the region was made.
52-57 199
Abstract
The priority task of the state in the field of public (state and municipal) finance is the modernization of the budget process, which determines the need for citizens to be involved in discussion and decision-making on issues of local importance, as well as citizen participation in the implementation of public control, including aimed at increasing transparency and accessibility of information on the budget process and public finance management. The interaction of state authorities, local governments, citizens and other interested parties to resolve issues of local importance within the budget process are united by one concept - proactive budgeting. The article substantiates the conceptual and theoretical foundations of proactive budgeting, reveals institutional contradictions and legal conflicts that hinder the development of the proactive budgeting mechanism.
58-60 209
Abstract
The article discusses the advantages of implementing a system of initiative budgeting in municipalities, including from the point of view of implementing the principle of transparency (openness) of local budget expenditures. An algorithm for implementing initiative projects in the current budget legislation is proposed.
61-66 88
Abstract
An analysis of domestic and foreign publications shows a marked increase in researchers’ interest in the problems of the sport economics and sport finance. The introduction of the meso category Z2 Sports Economics with the micro category Z23 Finance in the JEL subject classification from 2015 emphasize this tendency. The annotated article presents the results of an innovative bibliometric and substantial analysis of 170 publications reflected in the electronic bibliography EconLit with code Z23 for the first time in the world scientific literature. The authors highlight the notable moments of works that may be of interest to Russian researchers, as well as the option of deepening the analysis based on main terms.

INVESTMENT AND INNOVATIONS

67-74 130
Abstract
The cluster approach is considered as one of the drivers for stimulating innovative development and increasing the efficiency of market mechanisms, both at the regional level and the country as a whole. The federal programs for supporting pilot innovative territorial and industrial clusters are briefly described. Particular attention is paid to the implementation of cluster policy in the Novosibirsk region, including institutionalized clusters in the region.
74-83 96
Abstract
The innovative development of the Russian economy is facilitated not only by domestic but also foreign economic policy. The One Belt, One Road project is important for both Russia and China, with both advantages and disadvantages. The article provides a brief overview of the socio-economic situation of the Chinese and Russian economies. For the development of Russia, its Arctic part has a project of the Northern Sea Route. China’s investments are important for Russia, on the one hand, but Russia also has state programs that promote the development of the Arctic zone and the Northern Sea Route, significant financial resources are allocated. Russia’s financial benefits consist of investments by Chinese funds, the provision of loans at low interest rates, the benefits of transit, the receipt of fees from the passage of ships, the development of exports and, in general, the promotion of innovative development of the Russian economy. Among non-financial benefits, there is the provision of national security, the strengthening of international relations, and increased competitiveness.
83-86 165
Abstract
With the development of modern digital technologies, the role of artificial intelligence (AI) is becoming more relevant in relation to healthcare management, patient management from the moment of examination, diagnosis, treatment and recovery. The search and determination of the place of AI in the situations we are considering allows us to include in the process of recovery and rehabilitation the whole range of services, including drug provision with the ability to control the actual receipt of medications for a specific patient. The wide coverage of specialists involved in the process, involved in saturating the patient’s electronic profile with specific data, will make it possible to conduct treatment as efficiently as possible, which ultimately will improve the quality of life of the country’s population.


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ISSN 1993-4386 (Print)