Techniques for assessing the investment attractiveness of a commercial organization based on classical methods of strategic economic analysis

Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.peer-reviewe

Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.peer-reviewe

Sustainable development of territories based on the integrated use of industry, resource and environmental potential

Purpose: Attention to the problems of social and economic development of rural areas by Government authorities, economists and the scientific community was mainly theoretical or sometimes targeted practical in nature. Design/Methodology/Approach: At the same time, rural poverty and high unemployment rate, worsening demographic situation, reducing network of institutions of social infrastructure in rural areas, which together have a negative impact on the reproduction of labor resources, lower production volumes and high migration rates have always been the problems of rural development in the country. Findings: Overall, sustainable development of rural areas characterizes, on the one hand, external major natural resource constraints that form a distant prospect, and on the other hand, determine the possibilities of social and economic development of rural communities, economic entities, diversification of the territory's economy, the formation of new activities and environmental engineering. This is a very wide range of problems, which are currently considered from different perspectives in Russia and in several countries of the world. Practical implications: The article discusses the problems of economic development of rural areas as the main factor in ensuring the sustainable development of rural areas of the agrarian regions of Russia. Originality/Value: The authors define the core resources for development of the rural areas in the region, provide an overview of agribusiness and tourism industry clusters, reveling their points of growth, cluster sales channels, tourism and recreation development.peer-reviewe

Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS

The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.peer-reviewe

Analysis of Public Procurement of Medicines in Russia

One of the main components of the drug supply of the country's population with medicines is public procurement, which at the legislative level implements the principle of universal access to medical care and guarantees the quality of medical services provided. The authors analyzed the system of public procurement of medicines in Russia: the main sources of financing, customers and suppliers, territorial distribution, structure of methods of placing state orders are determined

Modeling water regulation ecosystem services: A review in the context of ecosystem accounting

Natural Capital Accounting (NCA) has evolved rapidly in recent years through substantial efforts of both international organizations and the scientific community. Water regulation ecosystem services (ES) are key elements of regulating services in ecosystem accounting, with most relevant studies strongly relying on models for ES quantification up to now. In this paper, we provide a review of modeling efforts for water regulation ES based on 148 scientific papers, properly systematized, analyzed and interpreted by using a detailed and structured original template. We examined emerging trends and gaps in model applications and the readiness to integrate them into the NCA and SEEA-EA frameworks. We propose a classification scheme which organizes the 92 different models and modeling approaches identified in the review process into eight model categories so that this scheme can be efficiently used in the water ES assessment of and for further integration into the accounting framework. Among the models, the hydrologic model SWAT and the modeling tool InVEST are by far the most popular. The results of the review revealed differences between the general ES literature and the accounting-related papers. Moreover, our analysis sets the basis for useful recommendations of which model categories are the most appropriate for the water regulation ES, included in the SEEA-EA reference list. Based on the number of relevant papers, the reliability and the confidence level of the recommendations for the use of models have been incorporated in our analysis. We highlight as model category with the highest confidence the ones relative to quantification water flow and flood control service aiming at ES accounting. Models for erosion control ES can only be recommended with a lower confidence, while for water purification the results lack clear evidence for using a particular group of models. Based on the research findings we identified the main research priorities on model integration in the accounting of water regulation ES: 1) further development of guidelines for the use of models in ecosystem accounting; 2) analyses of the spatial aspects of the model towards a clear distinction between ecosystem service supply and use; and 3) development of integrated modeling approaches for water regulation ES accounting. © 2022 The Author(s

The problem of identification of upper respiratory tract infectious diseases

Основными возбудителями воспалительного процесса верхних дыхательных путей являются S. pyogenes и S. aureus, на долю которых приходится от 25 до 60 % выделенных возбудителей. Сравнение пейзажа выделенных культур показало их количественную и качественную идентичность у взрослого и детского населения.The main causative agents of inflammation of upper respiratory tract are the S. pyogenes and S. aureus, which accounted for 25 to 60 % of the isolated pathogens. Comparing of isolated culture pictures showed their qualitative and quantitative identity in the adult and child population