Prospects for the internal state financial control development in the Russian Federation

Purpose: The presented article is aimed at assessing the modern development of internal state financial control in the Russian Federation. The most important condition for the effective functioning of public finances is the transition to a qualitatively new level required for the dynamic development of the public administration sector, improving the social status of citizens, as well as the investment climate. This predetermines the objective need to rethink and identify fundamentally new approaches to the study of theoretical, methodological and practical problems of financial management. Design/Methodology/Approach: The article is a comprehensive review of the main changes in legislation governing internal state financial control that determines the nature of this concept, the methodology of internal state financial control is presented, problems are identified, substantiated and structured and directions for their solution are proposed in order to increase its development effectiveness. The study used methods of comparative analysis, systematization, classification, analogy and comparison. Findings: The authors identified, substantiated the problems and developed recommendations for improving internal state financial control, which can improve the quality of public and municipal finance management and facilitate the transfer of public administration to a level that meets the needs of modern reform of the Russian economy. Practical Implications: The results of the study can be introduced into the practice of organizing internal state financial control in the Russian Federation in order to improve the quality of public and municipal finance management. Originality/Value: The main contribution of this study is to develop recommendations for the development of internal state financial control, which will contribute to the effective management of public finances in the executive bodies of the Russian Federation.peer-reviewe

Pension fund of the Russian Federation : challenges and prospects of the development under modern conditions

The article states that it is necessary to develop new, flexible basis to introduce digital technologies into the Russian Pension Fund activity. Openness, subordination and results of the social services implementation provided by the Pension Fund of The Russian Federation must ensure transparency, accessibility for the Russian citizens to get services of the Pension Fund of The Russian Federation electronically as well as transparent activity of the bodies of the Pension Fund of The Russian Federation. The goal of the article is to research the Pension Fund of The Russian Federation activity in terms of the effective management of its financial resources through introduction of the new automated information system. To meet this objective the following tasks are set: to reveal historic aspects of the Pension Fund of The Russian Federation creation and development; single out current challenges and propose the directions to improve activity of the bodies of the Pension Fund of The Russian Federation. The conclusions about the necessity of the Pension Fund of The Russian Federation active work in the frame of interdepartmental electronic interaction with key federal agencies and executive authorities of all subjects of the Russian Federation to improve the management quality and control over the Russian Pension Fund’s financial resources.peer-reviewe

Development of methods ensuring balanced budgets in the medium term

Purpose: The study aims to identify the prospects for the application of modern methods of balancing the budgets of the constituent entities of the Russian Federation. Design/Methodology/Approach: The formation of balanced budgets of the constituent entities of the Russian Federation is intended to provide funding for priority expenditures of the regions effectively, predetermining the need to identify the features of the implementation of scientific theories about the balance of budgets, to highlight the problems of the budget legislation of the Russian Federation and to determine the prospects for the use of traditional and new market methods of regulating the basic parameters of budgets. Findings: Authors grounded the need for complex application of methods of balancing budgets for the main parameters to increase tax and non-tax revenues, the formation of expenses regarding their optimization and efficiency, weighted debt policy, improving intergovernmental relations. The authors recommended the development of standards for applying methods of balancing budgets. Practical implications: The results of the study can be considered in the practice of forming the basic parameters of the budgets of the constituent entities of the Russian Federation in the context of limited budget funds to strengthen budget revenues. Originality/Value: The main contribution of this study is to justify the complexity of the application of methods of balancing budgets, as well as to shift the emphasis on the regulation of domestic debt relations in the context of economic uncertainty.peer-reviewe

Conceptual approaches in providing the effective and responsible management of state programs management

The article proves that state programs turn to be the basic tool for increasing the effectiveness of budget expenditures within the framework of program-targeted budget planning and forecasting framework. Obligatory conditions for openness, departmentalism, and effectiveness of state programs implementation correspond to the need to ensure the transparency of budget procedures and openness of authorities’ activities. The article is aimed at studying the conceptual approaches of executive bodies in ensuring the effective management of state programs including disclosure of the specifics of the development of state programs, increasing their effectiveness and monitoring the use of budgetary funds on the basis of finding a balance between the increasingly complicated tasks of the state budget policy and the established budgetary opportunities. To achieve the goal, the following objectives are set: revealing methodological approaches to the formation of state programs; suggesting ways to improve the evaluation of state programs effectiveness at all stages of the budget process on the basis of the system of indicators; outlining the prospects for planning and financing state programs. The article suggests conclusions on the improving the quality of management and control of state programs as an obligatory condition for effective and responsible management of budgetary funds.peer-reviewe

Использование микроструктурного анализа для прогноза морфологии и пространственного расположения хромитовых тел

Shortage of chromite raw materials in Russia at present time encouraged the use of methods, which have not been previously used in exploration and prediction of ore bodies. Chromite deposits of the Urals are characterized by a very complex structure. For prediction of the declination of ore bodies it is possible to use the observed relationship between the structural elements of ultrabasites and the preferential orientation of the axes of the optical indicatrix of olivine. In the majority of cases the Ngaxis of the indicatrix are parallel statistically to the linearity of chromespinelide. An important structural element is the linearity, which is presented by subparallel chains of isometric grains of chromespinelide or elongated grains of chromespinelide oriented in the same direction. The results of microstructural analysis of the enclosing rocks and measurements of the preferential orientation axes of the optical indicatrix of olivine on Yujnopogureyskoe deposit has allowed to predict the decline of the ore bodies. Information about the spatial position and morphology of the ore bodies allows effective planning of the exploration work.Дефицит хромитового сырья в России в настоящее время послужил толчком к использованию методов, ранее не использовавшихся при поисках и прогнозировании рудных тел. Хромитовые месторождения Урала характеризуются очень сложным строением. Для прогноза склонения рудных тел можно использовать наблюдающуюся связь между структурными элементами гипербазитов и преимущественной ориентировкой осей оптической индикатрисы оливина. В подавляющем большинстве случаев оси Ng индикатрисы статистически параллельны линейности хромшпинелида. Важным структурным элементом является линейность, которая представляет собой субпараллельные цепочки изометричных зерен хромшпинели или удлиненные зерна хромшпинели, ориентированные в одном направлении. Результаты проведенных работ по микроструктурному анализу вмещающих пород и измерению преимущественной ориентировки осей оптической индикатрисы оливина на Южнопогурейском рудопроявлении позволили авторам спрогнозировать склонение хромитовых рудных тел. Получены данные, помогающие предполагать склонение рудных тел, где есть дуниты, но не видна их полосчатость. Информация о пространственном положении и морфологии рудных тел крайне важна на этапе поисков слабоизученных рудопроявлений, и позволяет с максимальной достоверностью сделать вывод о целесообразности дальнейшего проведения геолого-разведочных работ, а также оптимально планировать разведочные работы

Использование микроструктурного анализа для прогноза морфологии и пространственного расположения хромитовых тел

Shortage of chromite raw materials in Russia at present time encouraged the use of methods, which have not been previously used in exploration and prediction of ore bodies. Chromite deposits of the Urals are characterized by a very complex structure. For prediction of the declination of ore bodies it is possible to use the observed relationship between the structural elements of ultrabasites and the preferential orientation of the axes of the optical indicatrix of olivine. In the majority of cases the Ngaxis of the indicatrix are parallel statistically to the linearity of chromespinelide. An important structural element is the linearity, which is presented by subparallel chains of isometric grains of chromespinelide or elongated grains of chromespinelide oriented in the same direction. The results of microstructural analysis of the enclosing rocks and measurements of the preferential orientation axes of the optical indicatrix of olivine on Yujnopogureyskoe deposit has allowed to predict the decline of the ore bodies. Information about the spatial position and morphology of the ore bodies allows effective planning of the exploration work.Дефицит хромитового сырья в России в настоящее время послужил толчком к использованию методов, ранее не использовавшихся при поисках и прогнозировании рудных тел. Хромитовые месторождения Урала характеризуются очень сложным строением. Для прогноза склонения рудных тел можно использовать наблюдающуюся связь между структурными элементами гипербазитов и преимущественной ориентировкой осей оптической индикатрисы оливина. В подавляющем большинстве случаев оси Ng индикатрисы статистически параллельны линейности хромшпинелида. Важным структурным элементом является линейность, которая представляет собой субпараллельные цепочки изометричных зерен хромшпинели или удлиненные зерна хромшпинели, ориентированные в одном направлении. Результаты проведенных работ по микроструктурному анализу вмещающих пород и измерению преимущественной ориентировки осей оптической индикатрисы оливина на Южнопогурейском рудопроявлении позволили авторам спрогнозировать склонение хромитовых рудных тел. Получены данные, помогающие предполагать склонение рудных тел, где есть дуниты, но не видна их полосчатость. Информация о пространственном положении и морфологии рудных тел крайне важна на этапе поисков слабоизученных рудопроявлений, и позволяет с максимальной достоверностью сделать вывод о целесообразности дальнейшего проведения геолого-разведочных работ, а также оптимально планировать разведочные работы

Microstructural analysis for predicting the morphology and spatial arrangement of chromite bodies

Shortage of chromite raw materials in Russia at present time encouraged the use of methods, which have not been previously used in exploration and prediction of ore bodies. Chromite deposits of the Urals are characterized by a very complex structure. For prediction of the declination of ore bodies it is possible to use the observed relationship between the structural elements of ultrabasites and the preferential orientation of the axes of the optical indicatrix of olivine. In the majority of cases the Ngaxis of the indicatrix are parallel statistically to the linearity of chromespinelide. An important structural element is the linearity, which is presented by subparallel chains of isometric grains of chromespinelide or elongated grains of chromespinelide oriented in the same direction. The results of microstructural analysis of the enclosing rocks and measurements of the preferential orientation axes of the optical indicatrix of olivine on Yujnopogureyskoe deposit has allowed to predict the decline of the ore bodies. Information about the spatial position and morphology of the ore bodies allows effective planning of the exploration work

Сутність стартапу: фактори успіху та невдач

У статті було проаналізовано бібліографічні дані предметної області «стартап» з використанням публікацій, індексованих Scopus за 2012–2022 роки. Спостерігається значне зростання дослідницького інтересу до теми стартапів, що свідчить про зростаючу важливість та актуальність цієї сфери. Країнами-лідерами досліджень стартапів визначено США та Китай (24,1% та 21,5% від загальної кількості публікацій відповідно). Також з’ясувалося, що основною тематикою дослідження стартапів є інженерія (22,5% від загальної кількості публікацій), за нею йдуть комп’ютерні науки (12%) та бізнес, управління та облік (10,2%). Було розроблено co-occurrence-мережу «стартап», яка містить 191 ключове слово, згруповане в 4 кластери. Було проведено порівняльний аналіз стартапу та традиційного бізнесу за такими критеріями як: ризик та інноваційність, здатність до змін, здатність до вдосконалення, інвестиції, масштабованість, бізнес-стратегія, час виходу на ринок, вплив на ринок, інтелектуальна власність. Було запропоновано розділити основні чинники невдачі стартапів на 5 типів за характером проблем, які постають перед власником стартапу, таких як: маркетинг; фінанси; навички, досвід і ставлення; правові та нормативні питання; питання продукту та бізнес-моделі.It was analysed bibliographical data for the ‘startup’ subject domain using publications indexed by Scopus in 2012–2022. It was observed a significant increase in research interest in the topic of startups, which indicates the growing importance and relevance of this field. It was defined the countries-leaders in research on startups which are the United States and China (24.1% and 21.5% of the total number of publications respectively). Also, it was found out the main research subject area on startups is Engineering (22.5% of the total number publications) followed by Computer Science (12%), and Business, Management and Accounting (10.2%). It was designed the «startup» co-occurrence network, that contains 191 keywords, grouped into 4 clusters. It was conducted the comparative analysis of the startup and traditional business by such criteria as: risk and innovation, ability to change, ability to improve, investment, scalability, business strategy, time to market, impact on the market, intellectual property. It was suggested to divide the main factors of the startups failure into 5 types by character of issues facing a startup owner such as: marketing; finance; skills, experience, and attitude; legal and regulatory issues; product and business model issues