The impact of the publication of non-financial statements on the financial performance of companies with the identification of interpectoral features

The purpose of this article is to study the impact of the publication of non-financial statements on the financial performance of Russian companies with the identification of intersectoral feature

ФОРМИРОВАНИЕ ДЕНЕЖНЫХ ДОХОДОВ И ПОСТУПЛЕНИЙ НЕКОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ

As the socialization of society, observed in our country at present, a growing interest in non-profit sector. According to numerous studies, it is obvious that the representatives of the authorities are even ready to delegate the functions of the social services of the active non-profit organizations. Certainly, it strengthens the position of non-profit organizations in a market economy. Simultaneously, this situation once again confirms the inconsistency of the modern market economy, as it is believed that the activities of non-profit organizations based in the production of public goods, or of socially important goods and services contradicts the principles of the functioning of institutions in a market economy, because it does not aim at profit. Especially important to study the specifics of finance non-profit organizations, organize ideas which will meet the growing interest of theorists and practitioners in their activities as special entities.This work is based based on the study of Russian and foreign researches in the field of finance non-profit, is a preparatory step to writing a new textbook for undergraduate «Finance non-profit organizations.» The paper presents the systematization of financial resources, a non-profit organization, justified the allocation of cash flows as a special type of financial resources, the most appropriate to their nature. Proved that income as a component of financial resources, contrary to the goals of the non-profit organization, and are a kind of compensation for the lack of receipts.По мере социализации общества, наблюдаемой в нашей стране в настоящее время, возрастает интерес к некоммерческому сектору. По результатам многочисленных исследований становится очевидно, что представители органов власти готовы делегировать часть функций по оказанию социальных услуг активной части некоммерческих организаций. Безусловно, это порождает ряд ожиданий и опасений, так как считается, что деятельность некоммерческих организаций, основанная на производстве общественных благ или социально значимых товаров и услуг, противоречит принципам функционирования организации в рыночной экономике, поскольку не нацелена на извлечение прибыли. В этой связи особую актуальность приобретает изучение специфики финансов некоммерческих организаций, систематизация представлений о которых позволит удовлетворить возрастающий интерес теоретиков и практиков к их деятельности как особых субъектов хозяйствования.Данная работа основана на изучении российских и зарубежных исследований в области финансов некоммерческих организаций. Авторы предлагают систематизацию финансовых ресурсов, обосновывают выделение денежных поступлений как особого их вида, наиболее соответствующего природе некоммерческих организаций. Доказывается, что доходы как часть финансовых ресурсов противоречат целям деятельности некоммерческой организации и являются своего рода компенсацией недостатка денежных поступлений.

Increasing the Effectiveness of Pedagogical Technologies in Education: Psychological Experience of Technological Change Management

This paper investigates the psychology of change management involving a technological change in the educational organization and the administrative and teaching staff. In particular, the paper delineates the staff’s psychological experience regarding the incorporation of pedagogical and educational technologies. In this regard, this article provides theoretical support based on the stimulus-organism-response theory, technological self-efficacy, and technological acceptance model and develops a theoretical model. A quantitative approach was applied to test the model, and research assumptions were drawn from the aforementioned theories. Particularly, disruptive statistics and correlation analysis were employed to test the assumption empirically by collecting data from 500 staff members. The research results highlight that a psychological response serves as the antecedent of the effectiveness of pedagogical and educational technologies, whereby the positive psychological responses (happiness, inspiration, or drive) would increase the effectiveness, while the negative psychological responses (anxiety, stress, and discomfort) would decrease it. This psychological response depends on the perceived self-efficacy and perceived ease of use of the staff, whose lower levels of the two raise the negative psychological response. Generally, to increase the effectiveness of pedagogical and educational technologies, it is essential to effectively manage the psychological well-being of the staff by reducing their negative psychological responses and developing their technological competence (self-efficacy and ability to use with ease). Doi: 10.28991/ESJ-2023-SIED2-05 Full Text: PD

The problems of inefficient use of budget funds

The article presents the results of the analysis of inefficient spending of budget funds in the Russian Federation. Noting the lack of criteria for determining the use of budgetary funds as ineffective

THEORY AND PRACTICE OF REVENUES AND INCOME OF NON-PROFIT ORGANIZATIONS

As the socialization of society, observed in our country at present, a growing interest in non-profit sector. According to numerous studies, it is obvious that the representatives of the authorities are even ready to delegate the functions of the social services of the active non-profit organizations. Certainly, it strengthens the position of non-profit organizations in a market economy. Simultaneously, this situation once again confirms the inconsistency of the modern market economy, as it is believed that the activities of non-profit organizations based in the production of public goods, or of socially important goods and services contradicts the principles of the functioning of institutions in a market economy, because it does not aim at profit. Especially important to study the specifics of finance non-profit organizations, organize ideas which will meet the growing interest of theorists and practitioners in their activities as special entities.This work is based based on the study of Russian and foreign researches in the field of finance non-profit, is a preparatory step to writing a new textbook for undergraduate «Finance non-profit organizations.» The paper presents the systematization of financial resources, a non-profit organization, justified the allocation of cash flows as a special type of financial resources, the most appropriate to their nature. Proved that income as a component of financial resources, contrary to the goals of the non-profit organization, and are a kind of compensation for the lack of receipts

The Federal budget for the years 2019–2021: fiscal balance or economic growth? (conclusion on the draft Federal law No. 556362-7 “On the Federal budget for 2019 and the planning period 2020 and 2021”)

The authors present the results of the evaluation of the main provisions of the draft Federal budget regarding their compliance with the requirements of the budget legislation, and the documents of strategic planning of socio-economic development of Russia. At the same time, we concluded that the transition to a balanced budget and active accumulation of funds in the National Welfare Fund, along with a decrease in the dependence of the Federal budget on fluctuations in oil prices in world markets, will contribute to macroeconomic stability. However, the transition to a balanced budget is also due to the rejection of tax and budget incentives for the economy. We identified systemic problems and risks of the Federal budget for the medium and long-term. The authors also assessed the problems of implementation of the main provisions of the Decree of the President of the Russian Federation on May 7, 2018, No. 204 in the framework of the presented budget concept and budget policy