Program-modular approach to the coordination of interests of participants of regional water markets (the case of southern regions of Russia)

Relevance. The efficiency of water management is determined by the quality of managerial decision-making. These decisions should ensure the balance of interests of all the actors in regional water markets. At present, in Russia, however, the balance of interests is considered only in macro-level strategies, which leads to the inefficiency of water distribution in regions. The study of the issues of rational distribution of water resources and their use in various industries and spheres of activity is, therefore, particularly relevant.Research objective. This article aims to propose methodology for maintaining the optimal balance between the interests of economic actors in regional water markets.Data and methods. This article proposes a program-modular approach to building a more efficient water management system. It is shown how the proposed methodology based on the incremental model of management can be used for balancing the interests of economic agents (suppliers and consumers of water resources). Results. It is proved that the plurality and divergence of interests of economic agents makes it difficult to manage them and thus precludes social and economic development of territories. The structural-functional analysis of the incremental model reveals various types of connections between the water-retaining capacity of gross regional product and indexes of industrial production for regions of the South Federal District.Conclusions. The prospects of development of water management in regions are associated with ensuring the balance of interests of the water market’s participants. The program-modular approach proposed by the authors combines the administrative and resource potential of regional water management and aligns the goals on the regional level with the more general goals of hydropower modernization. The novelty of our research is that it relies on the incremental model, which, unlike other models of management, leads to an incremental achievement of the desired through certain iterations

Aspectos para promover la producción agrícola en términos de costo

This study aims to argue for the application of product cost calculation by the “direct-costing” model which can serve can improvement in the management accounting system in agricultural enterprises. It categorizes the costs of agricultural production. The methodology of transfer pricing has also been developed, as a tool for assessing the effectiveness and determining the final result (profit and loss) of each responsibility center. A gradual construction of cost accounting, output and financial results has been suggested. Therefore, in order to implement the accounting system proposed in the article and to increase its controlling functions, the authors developed an analytical accounting register or a production report form, where financial results should be identified at the production stage and at the level of the organizational units. The article is not only scientific, but also practice-oriented, thus the outcomes will be useful not only for students, graduate students and teachers of economic subjects, but also for practicing accountants and managers.El objetivo de este estudio es argumentar la utlización del cálculo del costo del producto mediante el modelo de “costo directo” que puede servir para mejorar el sistema de contabilidad de gestión en las empresas agrícolas. Clasifica los costos de producción agrícola. También se ha desarrollado la metodología de precios de transferencia, como una herramienta para evaluar la efectividad y determinar el resultado final (pérdidas y ganancias) de cada centro de responsabilidad. Se ha sugerido una construcción gradual de contabilidad de costos, resultados y resultados financieros. Por lo tanto, para implementar el sistema de contabilidad propuesto en el artículo y aumentar sus funciones de control, los autores desarrollaron un registro de contabilidad analítico o un formulario de informe de producción, donde los resultados financieros deben identificarse en la etapa de producción y en el nivel de la organización. unidades. El artículo no solo es científico, sino que también está orientado a la práctica, por lo que los resultados serán útiles no solo para estudiantes, estudiantes de posgrado y profesores de materias económicas, sino también para contadores y gerentes en ejercicio

The circular economy model and the role of solvates in regional innovative development (the case of Russian regions)

Relevance. Recent practice has convincingly tested the fact that the transition to a circular economy is an important goal for society and individual companies, especially in resource-intensive manufacturing industries.Research objective. The purpose of the study is to develop a theoretical and methodological basis for the creation of innovative solvates in regional industry, based on the concept of circular economy. Data and methods. The research methodology is represented by the convergence of system-synergetic, resource-efficient and cluster approaches, which makes it possible to identify regions where integrating industrial enterprises and related fields of activity form conditions and produce values in the concept of the circular economy.Results. The theoretical and methodological basis for the creation of new structures for the innovative development of regional industry on the platform of circularity, principles of inclusiveness, resilience and environmental friendliness has been formed; a new concept - innovative solvates has been introduced into scientific circulation. Based on the cluster analysis, the zones of localization of innovative solvates in the regions of Russia were identified. This made it possible to single out a cluster group with a high scientific and innovative potential, as well as a cluster of regions with the potential to localize innovative solvates, which included regions of industrial and resource specialization.Conclusions. The article presents the directions of solving the problem of achieving the conditions imposed by the circular economy in the innovative solvates of the industrial sector of the region. The study is motivated by several considerations. The first is the formation of an integral conceptual and terminological apparatus, theoretical and methodological basis of research. The second is the establishment of partnerships necessary for the implementation of circularity conditions in an innovative solvate, and the analysis of ways in which a solvate can switch to a circular economy

Salário de trabalhadores agrícolas: controle e aspecto analítico

The issues of organizing the accounting of payments with staff on wages at agricultural organizations, providing reliable and timely information to managers when making management decisions, deserve special attention because the interest of employees in the quality performance of their work depends on the policy in the field of labor payment Yes. The rational organization of formation of information on settlements with workers and employees and an effective personnel policy is one of the objects of internal control of the organization. Formed information in the accounting system on the debt of the economic entity to its employees must be reliable since it is not only the basis for making managerial decisions but also enters into the array of analytical data of the Federal State Statistics Service. The article analyzes the current state of wages of agricultural workers. The analysis of nominal and real wages of workers in Russia as a whole for the last six years has been carried out. The specifics of wage formation in the agricultural sector are revealed: its features and shortcomings. As an improvement of the forms and systems of payment for agricultural workers, a transition to a grader form of payment is recommended. The stages of the introduction of a grader system into an agrarian enterprise are shown, as well as the algorithm for calculating wages according to the new scheme. To prevent possible mistakes in the calculations with agricultural workers in the transition to new wage systems, it is recommended to tighten the functions of internal control. For this purpose, the authors developed a program for internal control of payments with personnel for remuneration based on the criteria for assessing accounting reports and the sectoral specifics of agriculture. The article is of a practical-oriented nature and will be useful not only for students in the field of Economics but also for heads of structural units, practicing accountants, auditors.Los temas relacionados con la organización de la contabilidad de pagos con el personal sobre salarios en las organizaciones agrícolas, el suministro de información confiable y oportuna a los gerentes al tomar decisiones de gestión, merecen especial atención porque el interés de los empleados en el desempeño de la calidad de su trabajo depende de la política en el campo de pago de mano de obra. El artículo analiza el estado actual de los salarios de los trabajadores agrícolas. Se ha llevado a cabo el análisis de los salarios nominales y reales de los trabajadores en el conjunto de Rusia durante los últimos seis años. Se revelan los aspectos específicos de la formación salarial en el sector agrícola: sus características y defectos. Como una mejora de las formas y sistemas de pago para los trabajadores agrícolas, se recomienda una transición a una forma de pago de grado. Se muestran las etapas de la introducción de un sistema de grado en una empresa agraria, así como el algoritmo para calcular los salarios de acuerdo con el nuevo esquema. Para evitar posibles errores en los cálculos con trabajadores agrícolas en la transición a nuevos sistemas salariales, se recomienda reforzar las funciones de control interno. Para este propósito, los autores desarrollaron un programa para el control interno de pagos con personal por remuneración basado en los criterios para evaluar los informes contables y los aspectos específicos del sector de la agricultura. El artículo es de naturaleza práctica y será útil no solo para estudiantes en el campo de Economía, sino también para jefes de unidades estructurales, contadores en ejercicio y auditores.As questões relacionadas à organização da contabilização de pagamentos com o pessoal sobre salários nas organizações agrícolas, o fornecimento de informações confiáveis e oportunas aos gestores na tomada de decisões gerenciais, merecem especial atenção, pois o interesse dos empregados na realização de ações A qualidade de seu trabalho depende da política no campo do pagamento de mão-de-obra, que analisa o estado atual dos salários dos trabalhadores rurais. A análise dos salários nominais e reais dos trabalhadores em toda a Rússia durante os últimos seis anos foi realizada. Os aspectos específicos da formação salarial no setor agrícola são revelados: suas características e defeitos. Como uma melhoria das formas e sistemas de pagamento para trabalhadores agrícolas, uma transição para uma forma de pagamento de grau é recomendada. As etapas da introdução de um sistema de graduação em uma empresa agrária são mostradas, bem como o algoritmo para calcular os salários de acordo com o novo esquema. Para evitar possíveis erros nos cálculos com trabalhadores agrícolas na transição para novos sistemas salariais, recomenda-se reforçar as funções de controle interno. Para isso, os autores desenvolveram um programa para o controle interno de pagamentos com pessoal remunerado com base nos critérios de avaliação dos relatórios contábeis e aspectos específicos do setor agrícola. O artigo é de natureza prática e será útil não só para estudantes no campo da Economia, mas também para chefes de unidades estruturais, contadores na prática e auditores

Efficiency of use of packages of applied programs at studying mathematical disciplines

Предложена концепция системного использования ИНТ в преподавании большинства дисциплин в техническом университете. Ее реализация на примере курса высшей математики привела к разработке и внедрению инновационной образовательной технологии преподавания дисциплин математического и естественнонаучного циклов.The concept of system use IT in teaching the majority of disciplines in a technical univercity is offered. Its realization by the example of higher mathematics has resulted in development and introduction of innovational educational technology of teaching of disciplines of a mathematical and natural-science cycle

Text augmentation preserving persona speech style and vocabulary

Currently, various natural language processing tasks often require large data sets. However, for many tasks, collecting large datasets is quite tedious and expensive, and requires the involvement of experts. An increase in the amount of data can be achieved using methods of data augmentation, however, the use of classical approaches can lead to the inclusion of phrases in the data corpus that differ in the speech style and vocabulary of the target person, which can lead to both a change in the target class as well as the appearance of replicas with unnatural vocabulary use and lack of meaning. In this context, a new method for test data enrichment is proposed that takes into account the person’s style and vocabulary. In this article, a new method for expanding text data that preserves individual language features and vocabulary is proposed. The core of the method is to create individual templates for each person based on the analysis of syntactic trees of propositions and then to create new replicas according to the generated templates. The method was tested on the task of assessing the user’s emotional state in a dialogue. The search was carried out for data sets in English and Russian. The proposed method made it possible to improve the quality of solving these problems for both the English and Russian languages. Up to a 2 % increase in accuracy and weighted F1 metrics has been noted for various models. The results of the work can be applied to improve the accuracy and weighted F1 metrics of models designed to solve various problems for the English and Russian languages