MANAGEMENT
The paper provides an analysis of the standard and non-standard solutions in the field of education. Tactical and strategic objectives of the use of the State Educational Standard of Russia (GOS) as a reference level of education necessary for society in a certain historical period of time are outlined. The formation of didactic units based on the requirements of the new educational standard can be carried out in two ways: the preservation of a set of disciplines based on the accordance to the standard; a complete update of the discipline structures.
The article assesses the role of social advertising in the regulation of public processes. It is shown that at different stages of the historical development of Russia, the need for social advertising was different. Difficult periods of breaking the political and economic system of the country, severe crises, developments in the values of society created a serious threat to national security, and gave rise to the selfishness, cruelty, aggression, surrogate consumer culture. It was the social advertising that was supposed to contribute to the development of a strong socio-cultural basis; public awareness of the need for change; fostering a sense of civic responsibility in a person, including for their own actions; legal awareness; maintaining harmonious coexistence of society and the state. It is proved that today, when a serious test of the coronavirus pandemic fell on our country, social advertising should work to recreate the true human qualities, cementing the nation – compassion, clemency, kindness, and for emergence of a new culture that assumes maximum care for health. The author shows a change in the attitude of business and the population towards social advertising. She argues the need to expand the practice of using social advertising while increasing its communicative effectiveness.
ECONOMY
With a view of success in the defense enterprises diversification due to a cut-down in the state defense order, it is necessary to make significant adjustments to the construction of their production subsystem for developing the market competences, which are mandatory for work in the market of civilian products. The production subsystem of the enterprise is a suitably organized interconnected set of the material and technical means, technological and business processes, which in cooperation with the social subsystem and under the control of the control subsystem ensures the creation and delivery of value to the consumer. The study showed that the issues of transformation of the production subsystem are not only reduced to the need of eliminating certain shortcomings in their construction or gaining additional experience by the management of defense enterprises. They are of more general character and require interrelated reform of the entire business model being implemented to resolve them. The article describes the principles of reforming the business model for defense enterprises, which master modern approaches to the organization of production for work in the competitive market.
The relevance of this article is due to the practical purpose of studying the foreign experience of taxation with a view to further use in the process of improving the Russian mechanism of the tax system. Existing differences in tax legislation in many countries allow international corporations to use a variety of ways to avoid paying enough taxes. The organization for economic cooperation and development (OECD) has been fighting such corporate tax crimes for several years, but has not always offered solutions that address the potential negative consequences for developing countries. To this end, the BEPS plan was developed in 2013 and finally adopted in 2015. It is a list of OECD measures to counteract the erosion of the tax base and the removal of multinational companies from taxation. The article considers international projects based on global monitoring the tax services of various States and current trends in the development and improvement of the tax administrating in accordance with the requirements of the BEPS plan and the digital economy. Those measures are presented in the article as a system for adapting the tax service to new ways of doing business based on the developing digital economy. At the same time, two issues of tax adaptation are solved. First, how to determine the tax presence in a given tax jurisdiction. Second, what is the role of the data and users and their dependence on intangible assets that characterize new digital business models, how and where the final product or service is created. In conclusion, the authors formulate recommendations for the organization of effective and efficient taxation of participants in the production process in the digital economy: it is necessary to secure taxpayers against unnecessary costs associated with tax administrating; the introduction of a fair approach to economic entities over a proportional tax burden; promote legal and regulatory certainty; comply with the principles of free competition in the absence of whatsoever protectionist measures on the part of the state; mitigate the impact on countries with weak economies.
This article provides an analysis of China ‘s initiative called the New Silk Road, which involves stimulating the economy of the People ‘s Republic of China by accelerating the delivery of goods to Europe and generally improving the transport situation. It is noted that the strategy for Russia to realize its transit potential could be the operational preparation of international transport corridors on its territory and effective diplomacy to convince neighbouring rival countries to join Russian projects, to develop proposals for them on favorable conditions of foreign trade relations and transportation of goods through the territory of the Russian Federation.
The article analyzed the foreign trade policy of foreign countries and the implementation of the customs policy of the Republic of Uzbekistan. The analysis of methods of non-tariff and tariff regulation of foreign economic activity was carried out, as well as projects of active influence on foreign trade of the country in order to adapt it to the requirements of the world economy. During the WTO accession, the main principles were defined and proposals were made for measures to improve the customs and tariff regulation of the Republic of Uzbekistan.
Emergence of Brazil as a large oil exporter in the last years has become a significant development in the world oil market. The article focuses on the role played by foreign capital in development of the Brazil oil sector in the long historical perspective. The analysis led to the following conclusions. First, every time when Brazilian government was opened the oil industry for foreign investment, oil production went up with some time lag. Second, opening of the oil sector to foreign competition positively impacts the national oil company Petrobras, which plays a central role in the realization of the Brazilian government oil policy. Access to foreign investment and technology as well as competitive pressure increases the efficiency of the national oil company. Third, for decades terms of doing business for foreign companies in the Brazilian oil sector periodically changed depending on the situation in national economy. During periods of high economic dynamism Brazil introduced restrictions on activities of foreign oil companies, while with the deterioration of economic situation and aggravation in macroeconomic imbalances the government on the contrary opted for liberalization of foreign capital activity in oil production. It is concluded that in the last five – seven years the involvement of international vertically integrated oil companies in the Brazilian oil sector reached such a scale that any new attempt to complicate and impair business climate for foreign investors could result in not only economic but also political collusions.
For success in the stock market, constant forecasting of market conditions and the value of securities is necessary. In addition to the basic methods, such as fundamental and technical analysis, used to predict market events, serious attention should be paid to fractal analysis. The study showed that along with the simplicity and originality, that method can take into account a rather serious component of the securities cost- the enterprise hidden innovative potential, which is currently at a fairly modest level. Nevertheless, when certain conditions are created, it is possible to realize the hidden characteristics of the enterprises innovative potential, which will cause an increase in the value of securities and a growth for the entire stock market. This article discusses the basic properties and nature of fractals, the scope of their application in the economic environment, and also highlights the advantages of the fractal approach in studying the dynamics of the stock market and the value of securities with regard to the hidden innovative potential of enterprises.
This article is devoted to the consideration of the creation and current state of the free economic zone Altanbulag in Mongolia, which is a border zone with the Republic of Buryatia of the Russian Federation. A particular attempt is made to show concisely the current state of this free trade zone, state regulation and actions of the Mongolian government as well as to analyze the issues of attracting foreign investments. The article formulates proposals for improving the Mongolian-Russian cooperation in this free economic zone.
The work presents a system of requirements that an innovative type of investment project must meet. The innovative nature of the project is assessed on the basis of dynamics and limitation on competitiveness indicators. Integrated evaluation of competitiveness and its changes are coordinated with changes in indicators characterizing the consumer properties of the product. Inertia of change of consuming properties in relation to investment investments is taken into account. One sign of innovation is the elasticity of investment competitiveness.
The article presents an analysis of negative trends that significantly worsened the quality of international economic cooperation in 2018–2019. These trends sharpened in the context of the 2020 crisis caused by the COVID-19 pandemic. It is noted that the contradictions and antagonism between the largest participants in international economic relations are structural in nature, and the institutions of international economic cooperation and dialogue have lost their effectiveness. An author’s view on the possibilities of developing international economic cooperation after the crisis of 2020 is proposed.
LAW
International activity of modern states has the multi-layered nature comprising regions and municipalities (local communities). Switzerland is a federal state where cantons have broad powers. Cantons’ international activity is a matter of academic interest. Firstly, they develop cooperation with the constituent entities of the Russian Federation. Secondly, they have much experience in international activity. Thirdly, that issue hasn’t been sufficiently researched in Russia. The subject of the study is an analysis of legal regulation and the mechanism of public administration in the field of the Swiss cantons’ international links. The formal legal, comparative and functional methods are used. The source base includes Swiss legislation, cantons’ constitutions and their international treaties. Special attention is paid to the practical aspect of the cantons’ participation in the international relations, particularly with the subjects of the Russian Federation. The resources of the data are the Ministry of Foreign Affairs and the Ministry of Industry and Trade of the Russian Federation. The novelty of the analysis is the determination of forms of cantons’ international activity, as well as the analysis of the institutional mechanism of public administration in that area. The findings can be used to improve the practice of the public administration and the coordination of the international and foreign economic links of the constituent entities of the Russian Federation.