DOI: 10.33917/es-8.174.2020.100-105

Historic decision to return to Hagia Sophia the status of a mosque once again proved that its history cycle has reached a new stage: from Byzantine temple — to the Ottoman mosque — through the UNESCO World Heritage Site — to the great Hagia Sophia mosque. In case of studying the historical dynamics of status, cultural significance and social functions of Hagia Sophia, the integral macrosociological theory of P.A. Sorokin is the most relevant and has got sufficient heuristic potential. The history of Hagia Sophia has been influenced and is still being affected by rhythmic sequence of three super-systems: ideational, idealistic and sensual. It’s on the one hand. On the other hand, Hagia Sophia is not only an architectural object, which in its historical dynamics has passed a difficult way from a Christian temple to a mosque, but above all — one of the main means for expressing the set of values of the ideational cultural supersystem

DOI: 10.33917/es-8.174.2020.108-117

The reform of control and supervision activities, which began in 2019, implies a significant revision of the mandatory  requirements system, as well as reduction of administrative burden through introducing a risk-based approach. This article analyzes results of inspections carried out by The Federal Service for the Supervision of Education and Science (Rosobrnadzor), as well as data from monitoring the activities efficiency of higher education institutions in 2015–2019. Based on this analysis, the authors identify a list of indicators that can be used as risk indicators in transition to risk-oriented regulation of educational activities of higher educational establishments

DOI: 10.33917/es-8.174.2020.118-124

The authors have analyzed the legal acts regulating accountancy in the Russian Federation and concluded that they contain no definitions, classification or descriptions of innovations, which makes it problematic to put the corresponding provisions of State programs into practice. The authors suggest singling out “expenditure on innovation” as a separate object of accounting and define it as expenditure for the purpose of improving the quality of production, works and service as well as improving the organizational and management system. This new level of quality can be measured by means of the following indicators: physical properties, chemical composition, technical and economic indicators. In view of the fact that investments in innovation can be referred to as both fixed capital (intangible assets, constant assets) and working capital (elite seeds, young animals, innovative biological additives etc.), the authors suggest adding to entry 08 “Investments in fixed assets” sub-entry 9 “Creating or purchasing innovations as part of fixed capital” and sub-entry 10 “Creating or purchasing innovations as part of working capital”. In view of the fact that Cash flow statement reveals some important analytical information about investing, it would be advisable to add to “Cash flow from investing activities” line 4215 “Cash inflows from selling innovations” and line 4225 “Expenditures on purchasing, creating innovations”.

DOI: 10.33917/es-8.174.2020.126-135

There is no generally accepted definition of a territory’s mission either in Russia or abroad. So is it worth including a mission in the strategy of socio-economic development of a territory and what definition of the mission is better to choose? To answer these questions, a content analysis of Russian and foreign definitions of the territory’s mission has been carried out, from which common units of meaning were identified.

It was established that a number of semantic units in definitions of the territory’s mission and the mission of organization coincide. However, from the point of view of the mission statement, there are a number of significant differences between a territory and an organization, which makes some definitions of the territory’s mission hardly applicable in practice.

Conclusion is made: it is better to define the territory’s mission through its role in the external environment, functions and unique features of the territory. The article examines advantages and disadvantages of alternative options: not to develop a mission at all or to develop it in a purely formal way. Practical recommendations on developing a territory mission, examples from Russian and foreign experience are given

DOI: 10.33917/es-8.174.2020.136-141

At present the education system in the Russian Federation does not include any program teaching the basics of patent law on inventions, therefore protection of copyright holders in courts is very problematic. The article analyzes foreign experience of patent law on inventions, provides examples of implementing research and development results