Public-private partnership in the Russian educational system

The article grounds the need for private-public partnership development in the Russian educational system. Authors highlighted the issues of state, educational, and business institutions’ interaction considering the best foreign experience. Authors suggest more attention to the funding of innovational infrastructure of universities in the context of public-private partnership providing economic stability and increase in budget revenues as well as in social expenditures.peer-reviewe

Implementation of the regional investment project of energy efficiency increase of the enterprise of Belgorod (According to Belvodokanal GUP)

The purpose of this study is to monitor the execution of the investment program approved by the state unitary enterprise GUP Belvodokanal for the construction, reconstruction, modernization and development of the centralized water supply systems, sewerage and purification of waste water of the city of Belgorod in the period from 2014 to 2018, as well as the proposals related to the improvement of the investment program. The scientific methods, general scientific principles of dialectical development and system approach are used in this articl

Experience of Developing a database of storytellers of the Yakut Epos

The results of the analysis of the basic principles of compiling the database “Olonkhosuts of Yakutia of the 17th—20th centuries” — about the storytellers of the Yakut national epic are presented. The relevance of the research is determined by some difficulties in the systematization and design of the information content of the repository. A brief overview of the history of the study of the personalities of Yakut storytellers is given, the stages of database development are discussed in detail. It is noted that as a result of the generalization of the material a reference book that contains more than 1300 names of storytellers of the 17th-20th centuries was published by the team of the Olonkho Research Institute of M. K. Ammosov North-Eastern Federal University. Problems identified in the process of filling in the cells are described. Particular attention is paid to entering data in the national language, their transliteration and translation into Russian. The definition of the types of the second names of olonkhosuts is given, the expediency of allocating a separate field for nicknames-pseudonyms reflecting the status and popular recognition of the talent of the narrator is substantiated. A sample database table on olonkhosuts is presented. As a result of the study, the parameters for selecting data for inclusion in the repository were compiled, the need for additional research work to identify the facts of the change of residence of olonkhosuts was determined, and recommendations were proposed for improving the principles of information content of the database

Hybridization Capture Using RAD Probes (hyRAD), a New Tool for Performing Genomic Analyses on Collection Specimens.

In the recent years, many protocols aimed at reproducibly sequencing reduced-genome subsets in non-model organisms have been published. Among them, RAD-sequencing is one of the most widely used. It relies on digesting DNA with specific restriction enzymes and performing size selection on the resulting fragments. Despite its acknowledged utility, this method is of limited use with degraded DNA samples, such as those isolated from museum specimens, as these samples are less likely to harbor fragments long enough to comprise two restriction sites making possible ligation of the adapter sequences (in the case of double-digest RAD) or performing size selection of the resulting fragments (in the case of single-digest RAD). Here, we address these limitations by presenting a novel method called hybridization RAD (hyRAD). In this approach, biotinylated RAD fragments, covering a random fraction of the genome, are used as baits for capturing homologous fragments from genomic shotgun sequencing libraries. This simple and cost-effective approach allows sequencing of orthologous loci even from highly degraded DNA samples, opening new avenues of research in the field of museum genomics. Not relying on the restriction site presence, it improves among-sample loci coverage. In a trial study, hyRAD allowed us to obtain a large set of orthologous loci from fresh and museum samples from a non-model butterfly species, with a high proportion of single nucleotide polymorphisms present in all eight analyzed specimens, including 58-year-old museum samples. The utility of the method was further validated using 49 museum and fresh samples of a Palearctic grasshopper species for which the spatial genetic structure was previously assessed using mtDNA amplicons. The application of the method is eventually discussed in a wider context. As it does not rely on the restriction site presence, it is therefore not sensitive to among-sample loci polymorphisms in the restriction sites that usually causes loci dropout. This should enable the application of hyRAD to analyses at broader evolutionary scales

Dynamics of a ring of three unidirectionally coupled Duffing oscillators with time-dependent damping

We study dynamics of a ring of three unidirectionally coupled double-well Duffing oscillators for three different values of the damping coefficient: fixed dumping, proportional to time, and inversely proportional to time. The dynamics in all cases is analyzed through time series, Fourier and Hilbert transforms, Poincar\'e sections, as well as bifurcation diagrams and Lyapunov exponents with respect to the coupling strength. In the first case, we observe a well-known route from a stable steady state to hyperchaos through Hopf bifurcation and a series of torus bifurcations, as the coupling strength is increased. In the second case, the system is highly dissipative and converges into one of stable equilibria. Finally, in the third case, transient toroidal hyperchaos takes place

Budgetary instruments of public finance management

In the context of global changes, Russia faces the challenges of not only countering the economic sanctions of the West, but also fulfilling its obligations to implement the Sustainable Development Goals, legislated in 2018. The purpose of the study is to critically examine the content of budget instruments, and their role in modern conditions, problems of functioning and areas of improvement. The key instrument of state financial policy is the federal budget, the resource capabilities of which make it possible to finance national projects, measures to implement the Messages of the President of the Russian Federation, 42 government initiatives. The conclusions are based on the analysis of open data of the Ministry of Finance of the Russian Federation. The study substantiates the need to transform the institute of state programs and related tax expenditures and budget expenditure reviews. It is revealed that they provide objective evidence of managerial decision-making in the field of public finance. Their further improvement is connected with the expansion of the tax independence of the sub-federal government, as well as the consolidation in the budget legislation of provisions on the formation of tax expenditures and conducting reviews of budget expenditures. The results of the study can be used by legislative and executive authorities in developing proposals for improving budget legislation, the implementation of which will contribute to the selection of relevant areas of financing, effective use of budget funds, and increased transparency of budget information

Tax benefits as a basic component of the investment tax expenditure management system in the region

The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open data of the Ministry of Finance of the Russian Federation, and the Government of the Rostov Oblast. Following general scientific methods of knowledge were used as a methodological basis: comparison, systematic logical and semantic analysis, synthesis of theoretical and practical materials. It allowed to substantiate expediency of significant changes in tax component of the investment tax expenditure management system. The definition of tax exemption, which has not changed during the 25-year period, has been clarified. Tax powers of public authorities of the Russian constituent entities on property and profit taxes of organizations have been expanded. The abandonment of tax costs assessment has been carried out by their supervisors in favor of software product of the Federal Tax Service of Russia developed jointly with the Ministry of Finance of Russia. The results of the study can be used by the authorities when developing proposals to improve tax and budget legislation

REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. Specified systems are characterized by instability and limitation. The analysis of the content of the tax authorities of the Russian Federation subjects and their interaction with tax expenditures, which provide a relationship with the goals of state programs, allowed us to substantiate proposals to expand the tax independence of the Russian Federation subjects for the period of implementation of national goals

The development budget and its role in the implementation of the region’s investment policy

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation

TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION

The successful implementation of the national project “Education” is associated not only with the effective use of budget funds, but also with attraction of private investment in the education system. The article substantiates the relevance of this issue for the Russian regions, due to the preferential financing of current spending on education from the consolidated budgets of the subjects of the Russian Federation, various provision of educational institutions, demographic processes. The analysis of the current tax legislation, statistical indicators has allowed propose measures to enhance the stimulating role of individual elements of corporate income tax and personal income tax, which will contribute to the growth of investments of organizations and individuals in educatio