Author page: Ilya Marushchak

Comprehensive Approach to Harmonizing the Problem of Sustainable Development of the «Climate — Nature — Society» System

DOI: 10.33917/es-3.195.2024.114-119

The author examines transformation of the “climate-nature-society” system (CNSS), identifying potential directions for sustainable development and improving the well-being of the Russian population. In this context, an example of the forestry complex shows the key role of the best available technologies in creating social production, minimizing losses, waste and negative impacts on the environment. It is proven that effective implementation of conceptual platforms within the digital economy depends both on the legislative framework and on national policies on environmental management issues that are consistent with the trend of CNSS stable development.

References:

1. Glaz’ev S.Yu. Rossiyskaya ekonomika v nachale 2020 goda: o glubinnykh prichinakh narastayushchego khaosa i komplekse antikrizisnykh mer [The Russian Economy at the Beginning of 2020: About the Underlying Causes of the Growing chaos and a Set of Anti-crisis Measures]. Rossiyskiy ekonomicheskiy

zhurnal, 2020, no 2, pp. 3–39.

2. Khabibullina Z.R. Tvorcheskiy trud: spetsifika, dinamika razvitiya i kharakteristika sistemnoy transformatsii [Creative Work: Specificity, Dynamics of Development and Characteristics of Systemic Transformation]. Ekonomicheskaya nauka sovremennoy Rossii, 2020, no 1, pp. 32–40.

3. Bartalev S.A., Stytsenko F.V. Sputnikovaya otsenka gibeli drevostoev ot pozharov po dannym o sezonnom raspredelenii proydennoy ognem ploshchadi [Satellite Assessment of the Death of Tree Stands from Fires Based on Data on the Seasonal Distribution of the Area Covered by Fire]. Lesovedenie, 2021,

no 2, pp. 115–122.

4. Pavlov P.V. Prigranichnaya torgovlya kak chast’ prigranichnogo sotrudnichestva Rossii s inostrannymi gosudarstvami: problemy administrativnopravovogo

regulirovaniya [Cross-border Trade as Part of Cross-border Cooperation Between Russia and Foreign States: Problems of Administrative and Legal Regulation]. Administrativnoe pravo i praktika administrirovaniya, 2013, no 2, pp. 1–71.

5. Ryumina E.V. Vklyuchenie ekologicheskogo faktora v traditsionnye otsenki kachestva zhizni [Inclusion of the Environmental Factor in Traditional Assessments of the Quality of Life]. Ekonomika prirodopol’zovaniya, 2020, no 6, pp. 122–129.

6. Kryazhev A.M., Guseva T.V., Tikhonova I.O., et al. Tsellyulozno-bumazhnoe proizvodstvo: ustoychivoe razvitie i formirovanie ekonomiki zamknutogo tsikla [Pulp and Paper Production: Sustainable Development and the Formation of a Closed-cycle Economy]. Ekologiya i promyshlennost’ Rossii, 2020, vol. 24, no 11, pp. 48–53.

7. Broslavskiy L.I. Rossii nuzhen zakon o vozmeshchenii ekologicheskogo vreda [Russia Needs a Law on Compensation for Environmental Damage]. Ekologicheskoe pravo, 2020, no 3, pp. 37–43.

Innovative Activity of Russian Enterprises: Problems and Solutions

DOI: 10.33917/es-2.188.2023.56-63

The present article analyzes the development level of the Russian economy and reveals problematic factors that hinder the progress of innovative production. The author identifies priority industries in terms of the Russian capital concentration and the reasons limiting the investment activities of domestic and foreign investors in industries of high technological competence. Reindustrialization of the economy, aimed at restoring the production potential of manufacturing industry through modern innovative transformations, is shows necessary.

References:

1. Zelenkina E.V., Pavlenko I.V., Lukoshevichus G.A. Metod obespecheniya innovatsionnogo razvitiya infrastruktury agroproizvodstvennogo rynka [Method for Ensuring Innovative Development of the Infrastructure of the Agro-industrial Market]. Nauchnoe obozrenie. Seriya 1: Ekonomika i pravo, 2018, no 3–4, pp. 84–94.

2. Mirovaya ekonomika. Statistika [World Economy. Statistics]. Ereport, URL: www.ereport.ru.

3. Informatsiya Federal’noi nalogovoi available at: www.ereport.ru.sluzhby ot 6 maya 2022 g. “Svedeniya o sredneotraslevykh pokazatelyakh nalogovoi nagruzki, rentabel’nosti prodannykh tovarov, produktsii, rabot, uslug i rentabel’nosti aktivov organizatsii po vidam ekonomicheskoi deyatel’nosti, kharakterizuyushchikh finansovo-khozyaistvennuyu deyatel’nost’ nalogoplatel’shchikov za 2020 god” [Information of the Federal Tax Service dated May 6, 2022 “Information on Industry-average Indicators of the Tax Burden, Profitability of Goods Sold, Products, Works, Services and Profitability of Organizations’ Assets by Type of Economic Activity Characterizing the Financial and Economic Activities of Taxpayers for 2020”]. Garant, available at: http://www.garant.ru.

4. Silin Ya.P., Animitsa E.G. Rossiiskaya model’ novoi industrializatsii: k postanovke problem [Russian Model of New Industrialization: to the Formulation of the Problem]. Izvestiya Ural’skogo gosudarstvennogo ekonomicheskogo universiteta, 2017, no 5(73), pp. 44–53.

5. Shibaev S.V., Marushchak I.I. Mnogotselevoi podkhod k otsenke innovatsionno-investitsionnogo potentsiala khozyaistvuyushchikh sub”ektov [A Multi-purpose Approach to Assessing the Innovation and Investment Potential of Economic Entities]. Aktual’nye problemy sotsial’no-ekonomicheskogo razvitiya Rossii, 2018, no 1, pp. 63–68.

6. Goland Yu.M. Opyt industrializatsii pri NEPe i ego ispol’zovanie v sovremennykh usloviyakh [Experience of Industrialization under the New Economic Policy and its Use in Modern Conditions]. Voprosy ekonomiki, 2013, no 10, pp. 109–135.

7. Maevskii V.I. Kornai, Shumpeter i ekonomicheskaya teoriya [Kornai, Schumpeter and Economic Theory]. Voprosy ekonomiki, 2012, no 8, pp. 145–152.

Analytical Accounting of Innovation Activities in the Agricultural Industry

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”.

Methodological Aspects of Developing and Evaluating Efficiency of Software Products in Industrial ACS

DOI: 10.33917/es-5.163.2019.134-141

This paper discusses key methodological aspects of the evaluation of the effectiveness of software products sold in automated control systems (ACS) of industrial production. The author examines the main factors that most significantly affect the efficiency of the software products. Given and methodologically grounded three chosen based on our analysis of the criteria to assess their effectiveness, depending on the goals.