The article presents a simulation modeling method
which is applied to the development analysis of the
microeconomic objects. Examination of the classical
version of the simulation dynamic model E
(Enterprise) intended for research of monoproduct
enterprises with unchanged technology is conducted;
the possibilities of its adaptation for small business
objects and modifications to the imitation model of a
small enterprise (IMSE) are proved. The dendrogram
of the complex of possible IMSE modifications formed
on the basis of the E model is presented, which allows
describing the activity of small firms of different
profiles and solving a wide range of tasks of their
strategic planning and management. The proposed
dendrogram is a conceptual framework for imitating
modeling of small business objects
The article describes definition of a new type of
crypto currency and innovative payment system. It
outlines the relevance in connection with the fact that
Bitcoin is gaining popularity. For the first time in
history Bitcoin exchange rate reached $ 4000 per
token. It is noted that despite the growing popularity
of Bitcoin, Russia's opinion about Bitcoin's official
status is ambiguous: Bitcoin is not officially
recognized, as a means of payment, and, at the same
time, as noted in the official report of the Central
Bank of Russia, is not prohibited. The main types of
fraud using of crypto currency are listed. The
negative consequences of the introduction of crypto
currency into circulation have been studied and
analyzed. The main advantages of Bitcoin are
described: it is easy to use, reliable; its system is
open and not subject to counterfeiting. The
possibilities of its use for the financial crimes was
analyzed. It describes positions of the leading
countries of the world in relation to the legal status of
Bitcoin. The main principles of the Bitcoin system
operation are summarized and systemized; the main
vulnerabilities and "weak spots" of Bitcoin are
described with examples of the most known crimes in
the world using virtual money. The BTC
vulnerabilities are described in the article. This data,
as well as a description of the main aspects of the
Bitcoin practical essence, can be applied in practice
as the basis for analysis to identify and prevent
financial crimes using crypto currency
The article proposes a solution to one of the problems
of small business, which is creation of a part of the
software of management of information system
efficiency for small processing enterprises of AIC.
The fact is, that currently, there are almost no
information systems to support small business. All
known information systems have approximately the
same list of automated functions, covering the
accounting phase, and sometimes phase of analysis.
Practically, not affected by the evaluation function of
the economic situation, prediction, planning and
regulation. The proposed mathematical model has
been developed on the basis of the creation of
streaming schemes of one-product processing
enterprises of agroindustrial complex and
mathematical description of the proceeding financial
and material flows
In the article the analysis of an entity of consumer
value is provided, approaches to the description of a
concept of value are discussed; problems of a research
and measurement of consumer value are updated. The
consumer value of goods expresses in a choice from a
large number of similar goods, conditions for which
can be its cost, qualitative characteristics, gradations,
the sizes. It is set that in case of determination of
consumer value it is impossible to be guided only by
its cost, here its qualitative characteristics, conditions
of the supplier and the level of service will be an
important index for acquisition by wholesalers. The
consumer value of production proceeds from the
advantages got by the buyer from his acquisition and
costs of its purchase made by it. In addition, to
understand priorities of the buyer, it is necessary to
select analysis stages of consumer value, which are
divided into several processes; they include
production, a market research, and questions of sale
and support of production. Authors consider the value
as one-dimensional and multivariate construction,
select three basic approaches to value assessment. It is
set that pricing based on prime cost is made from
analytics of need of the buyer, with establishment of
necessity of goods for it, and its cost should
characterize its advantages
The article is about modern requirements to audit
documentation in accordance with International
Standards of Audit (ISAs). As the usage of ISAs in
Russia obliges auditors to use the new approaches to
agreeing terms of audit engagement, audit planning,
obtaining audit evidence and forming audit opinion, an
auditor has to prepare new forms of audit
documentation as the result of an audit conduct. The
main standard that contains information about audit
documentation is ISA 230 «Audit documentation». It
gives definition of «audit documentation», «audit file»,
«requirements to audit documentation» etc. The author
also analyses the theses of some other ISAs that might
also contain rules of making audit documentation. For
example, ISA 210 «Agreeing the term of audit
engagements» obliges auditor to make an audit
engagement letter, ISA 501 «Audit evidence – specific
consideration for selected items» says that an auditor
should conduct inventory of materials and as the result
of it make a request for being included into in the
inventory committee etc.
The article covers the theoretical aspects of the
regional investment and innovation policy and the
investment potential of the region. The key task of
regional investment and innovation policy is defined
ensuring innovation and reproduction of growth for by
using the competitive advantages of the region. The
analysis of distribution of the Russian regions on a
rating of the investment climate and the characteristic
of regions with the smallest and greatest investment
risk is submitted. It is revealed that the Krasnodar
region, speaking of the investment potential, within the
last two years surely takes the fourth place among
regions of Russia, and the share of Kuban in the
Russia's investment potential has made 2,856%. Thus,
the favorable investment climate of the Krasnodar
region develops at the expense of the following factors:
convenient geographical position, the developed
transport infrastructure, availability of unique
recreational resources, attractive sales markets,
positive climatic conditions and reserves of minerals.
We have defined the essence and the main directions
of development of the investment and innovation
capacity of the region on the example of the Krasnodar
region, which include: technology modernization and
structural adjustment of the region; forming and
continuous organizational support of regional projects
and programs; stimulation of development acting and
creation of new innovation, scientific production and
scientific and technical structures. The scheme of
carrying out monitoring of development of the
innovation capacity of the region and the scheme of
organizational and economic ensuring implementation
of the investment and innovation policy of the region
have also been developed
The article examines the key aspects of import of food
in Russia at the present stage. The relevance of this
problem is necessary to the development directions of
rationalization of import substitution, under condition
of increase of competitiveness of domestic
agricultural producers. The importance of this
problem increases in recent years due to sanctions and
embargoes, highlights the need for comprehensive
studies in the formation of commodity composition of
import substitution of food products and determining
the key factors of its regulation. The work presents
the analysis of dynamics of volume of imports of
foodstuffs and agricultural raw materials for their
production and its diversification based on import
substitution. We discuss main commodity groups of
food and, in particular, crop production and
viticulture. In addition, we examined the major groups
of goods from the point of view of the potential and
opportunities for import substitution and selected
those items, which, for various reasons, cannot be
carried out in the Russian conditions due to climatic
and other factors. As a result of the study, the authors
concluded that the introduction of anti-Russian
sanctions and the retaliatory embargo on imports of
foreign agricultural commodities in general had a
positive impact on the development of the domestic
agricultural business, which is confirmed by the
indices of growth of agricultural production in recent
years. In addition, if there is further adequate funding
of this sector, it is possible to speak about prospects of
strengthening of food independence of Russia
In the article, we show the need of improvement of
quality of the public and municipal services and level
of satisfaction of the population. It is proved that
development of electronic public and municipal
services is an important component of increase in
effectiveness of control, development of economy
and the social sphere and formation of digital
economy. Development of the social sphere, the
system of public administration, interaction of
citizens and the state is possible only using
information and communication technologies. It is
probed: development of technologies of electronic
interaction of citizens, organizations, public
authorities and local government; application in
public authorities of Russia of the new technologies
providing improvement of quality of public
administration; enhancement of mechanisms of
electronic democracy. There is a need of lowering of
duplicating of expenditures on development of
electronic public services and portals. Formation of
information space taking into account needs of
citizens and society for obtaining qualitative and
authentic data, use of infrastructure of the electronic
government will change idea of rendering the public
and municipal services for citizens and will give the
following opportunities: one access point to federal
and regional services; convenient search and
addressing directories; a private office with complete
history of operations, addresses and correspondences;
legally significant notification messages from the
state; interactive informers on penalties and debts; the
modern interface with a complete support of mobile
use; the help and support for consultation in
extraordinary situations; independent control of
services and content
The article reveals the thought of hermeneuticity of philosophy by its nature and methods of exposition. Philosophy is not technical, but personal. The study of personal philosophy is impossible without studying the life journey of the philosopher, considering the constitution of his soul and mind. Philosophy always contains a hidden sense that needs to be deployed. It proves the necessity of transition in teaching philosophy to the position of hermeneutics. Insight of philosophy should be sought in education. Only in a condition of insight does man find the direction of his life, reach the fullness of his being. The skill of philosophizing is available only to those who can talk with questions. Sense is born in a "live" dialogue. Asking about the known for the purpose of discovering the unknown sides of the object is the difference between philosophical thinking. Philosophical problematic is diverse and contradictory, and therefore, the existential purpose of philosophy, in the opinion of the authors, is self-interrogation. And philosophical questions do not always require an answer. Philosophical questions do not disappear anywhere; questions are more important than answers. Questions serve as symbols of constant movement and changeability. Uniformity and sameness is not inherent in philosophy. Philosophy is personal, original and impulsive, does not allow invariant judgments. Philosophy should be studied only using a philosophical method
The aim of the article is to demonstrate binarism as a
method of theoretical perception. First of all, the
authors define the initial concept of binarism as a
principle of differentiating binary oppositions which
came from philology into other sciences. Then, they
stipulate the application conditions of binarism as a
methodological principle, namely, both members of
the opposition are stipulated, however, reasoning
should not contain such logical mistakes as ‘defining
through negation’ and ‘range of evidence’.
Subsequently, logic of description is connected with
stipulation of the ‘life’ concept, first, philosophically,
then, using propositions of some natural sciences,
namely, biological and, further on, physical and
astrophysical definitions. Every time the authors use
binary principle in describing these propositions. So,
every time it becomes evident that if death can be
defined as absence of life, the concept of life requires
another approach, based on positive statements, which
is also hard to do as it leads the researchers to the limit
‘nothing’ – ‘everything’; ‘not being’ – ‘being’. The
results of the article have double nature. As the aim of
the investigation was to demonstrate application
features of the definite methodological principle,
representation of the material may be considered as
the aim achievement. In addition, in the concluding
part the authors draw a line, formulating theoretical
propositions, which concern both natural science and
philosophical argumentation