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RSUH/RGGU BULLETIN. Series Economics. Management. Law

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No 2 (2023)
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MANAGEMENT

8-19 549
Abstract

Currently, the term ESG (Environment, Social, Governance) is commonly found in scientific papers though the term was introduced in 2004. Before that, many studies were devoted to the issues of sustainable development, where, among others, the social, economic, and environmental factors influencing the development, including the regional economy, were considered and are still being analyzed. The concept of sustainable development became widely recognized even earlier – in 1987.

Currently the principles of sustainability were transformed into environmental, social and corporate governance (ESG). What is the reason for the renewal of the term? Following the trend? or have the business structures really shifted to environmental protection and social responsibility towards society? Is it possible to apply ESG principles to both public and corporate governance? The authors give answers to those questions in the article.

Its first part is about the sustainable development essence in public administration and in particular, about the features of the regional economy. Authors propose a clarification of the concept of sustainable development of the regional economy.

The second part of the paper is about ESG principles in business, and the activities of business structures to match their performance with the challenges of the “green” agenda.

20-28 233
Abstract

The presented paper considers the expediency of the concept of corporate social responsibility applying in the process of organization managing, which implies investments in the human resources development. A six-step algorithm is proposed to evaluate the effectiveness of measures and investments aimed at the quality improving of social and human capital.

29-41 267
Abstract

The article considers major trends in the personnel analytics development and modern methods of comprehensive HR analysis using various tools for complex research based on the feedback received from employees. It is determined that the indicators of revenue and profit per employee are the key metrics for the labor productivity evaluating in the top Russian companies. They reflect the degree of the team efficiency and staff effectiveness at work. The authors identify main issues that arise in the process of implementing and using HR analytics tools in organizations. It is noted that digital transformation in Russian enterprises involves the gradual introduction of new modern technological capabilities, including robotic systems. The analysis of their performance and efficiency is of particular relevance and becomes a new area for the formation of scientific approaches to the study of such a challenge in the field of HR analytics. The main vectors of perspective development of human resources analytics, aimed at labor productivity increasing and human capital development, are identified in accordance with the above issues.

ECONOMY

42-68 273
Abstract

In the pre-sanctions period in the development of the Russian economy, the task of its industrialization caused scientific and political discussions. However, the issue of organizing the growth of a new quality, open economic wars and sanctions only increased its relevance. The purpose of the study is to typify the models of industrialization of the Russian economy that would be consistent with the general task of stimulating economic growth, taking into account the cumulative effect of the ongoing economic policy, which manifests itself not only at the macroeconomic level, but also in the implementation of sectoral government measures. The task was also a theoretical substantiation of the cumulative effect of state policy on development goals. The research methodology is based on the theory of economic growth and economic policy, the author’s theory of economic system restructuring; it involves the use of econometric, taxonomic, comparative empirical analysis. The general result of the study is that, firstly, the introduction of a concept of various options for the cumulative effect and the strength of economic policy instruments; secondly, the confirmation of technological stagnation in the Russian economy, at least in civil industries, what is requiring active industrialization, reduced to technological re-equipment; thirdly, obtaining conditions for assessing the growth of the economy during its industrialization, which is reduced to the growth of the sector of means of production, which creates them for its own functioning and ensuring other types of activity. The model of industrialization as a restructuring is also shown, acceptable deindustrialization and passive industrialization are highlighted depending on the dynamics of the consumer sector. The ambiguity of the choice of the industrialization model at the theoretical level of analysis is confirmed, what provides a difficult choice when developing an appropriate policy, when it is necessary to take into account the cumulative effect. Thus, the perspective of the study is the refinement of specific instruments of industrial policy by industry with the identification of their current and potential force of use, in terms of achieving the goal of industrialization and economic growth.

69-84 176
Abstract

The article is about the assessment of Russian climate legislation and the development of approaches to its perfection. The object of the study is the Russian system of climate legislation. The question is raised about the need to modernize national climate legislation in accordance with international experience. The relevance of the article topic is due to the strategic importance of the climate change issue, in particular, global warming, which entails irreversible consequences for the whole world. In the paper, the authors develop their own proposals for perfection of the national climate legislation based on the analysis of international practice. The possible results of the implementation of such proposals are evaluated on the basis of the developed formula for calculating the carbon tax. 

85-101 366
Abstract

The article is about the analysis and evaluation of the effectiveness of the marketing strategy in the banking sector as one of the ways to promote banking products and services in the financial market. The article discusses the concept of marketing concretized for the banking sector, as well as the tasks facing the marketing department of a commercial bank. It also carries out the analysis of the specifics of bank marketing revealing that it includes not only the fact of realizing the organization’s, product or service but the combination of both the philosophy and the strategy of such a credit institution at once. The author focuses on the study of the marketing measures use not only in relation to the bank itself, as an economic entity, but also to its customers, namely individuals and legal entities, as well as specialized firms providing marketing services. One of the main objectives of the article is to compare and analyze the marketing policy of banks with a share of foreign capital and national banks operating in Russia, as well as to identify trends and marketing communication tools used by foreign credit organizations that could be successfully applied in the national market.

102-117 230
Abstract

The article analyzes the impact of fintech on the development of financial relations in Russia. It gives the definition of such categories as digital finance, digital financial assets. The modern instruments of digital financial assets, which first appeared in the country after the adoption of a number of federal laws, are considered.

LAW

118-128 254
Abstract

The article is about the study of the concept of “tax system” in the theoretical and practical aspects in terms of its construction and functioning, the presence of the relationship of mandatory elements and their definition. The author studies the relationship between the concepts of “tax system” and “system of taxes and fees”, analyzes the main elements of the tax system as a complex institution, highlights the basic and national principles of taxation, provides arguments for the need to formulate a definition of the concept of “tax system” and expand it in interpretation. The author considers the possibility of developing a definition of “tax system” based on an analysis of existing points of view and practice of law enforcement, taking into account the described criteria for attributing individual elements to it. The article also highlights a number of legal issues that are characteristic of the tax system not only as an organizational mechanism that functions within the legal framework, but also as an institution of tax law.

129-142 198
Abstract

Within the framework of the article, cases of loss of corporate control are analyzed, as well as ways to overcome them. The author considers the norms of legislation in order to identify cases of loss of corporate control with emerging risks and to find the ways for relieving of them. The author concluded on the significance of dispositive norms in the development of the company’s charter and proposed to amend the legislation on corporate control, giving priority to the imperative method of regulation. 



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ISSN 2073-6304 (Print)