DOI: 10.25136/2409-8647.2022.1.35958

Abstract: This article is devoted to the consideration of Agile management tools and the possibility of their application in the construction industry. The subject of the study is the toolkit of flexible project management methodology. The object of the study is the enterprises of the construction industry. The author examines in detail such aspects as scrum and lean tools in a flexible methodology, identifies the advantages and disadvantages of a flexible methodology in relation to the traditional one, the possibility of using a management decision system in the construction industry. Particular attention is paid to the formulation of problems relevant to construction, which are the postponement of completion dates and changes in the project budget, the external and internal causes of their occurrence are considered, the possibilities of solving with the help of flexible methodology tools are determined. A special contribution of the author to the study of the topic is the determination that construction is currently an industry for which the most characteristic is the cascade project management technique. In the course of the research, the concepts of flexible project management for the construction industry were studied and generalized. Following the induction method, the author came to conclusions about the inexpediency of using a standard flexible methodology for managing construction and investment projects. As a result of the research, it was possible to make a logical study of the collected facts and to make a judgment about the need to switch from the cascade methodology to a new one. Examining the flexible project management tools provided in the course of the study, conclusions were drawn about the conclusion of a new hybrid project management methodology.

DOI: 10.25136/2409-8647.2022.1.35866

Abstract: The subject of the research reflected in this article is climate change, which causes serious problems in the development of agriculture in the world. This is especially true in countries where the place and role of agriculture in the economy are decisive. Russia also belongs to them. Changes in solar activity combined with large-scale transformations of agricultural holdings lead to rapid changes in the sectoral structure of agricultural enterprises and agriculture at the national level. The article reveals the features and current state of the agro-industrial complex of Russia on the example of the southern regions, which are considered the most favorable for agriculture. The main conclusions of the study are the identified future trends in the development of agriculture in the southern regions of Russia, taking into account changes in climatic conditions, namely: 1) the beginning of a gradual change in the production focus of individual regions towards completely new crops for climate-altered natural conditions of agricultural lands; 2) the consequence of global warming for agriculture is a reduction in agricultural production due to a decrease in crop yields and livestock productivity, but this is not a negative factor, since the expansion of soil fertility (geography of favorable conditions for agriculture) will allow to optimize yields with a higher economic effect (to cultivate land where the early there was a climatic opportunity for this, to use the most fertile areas for growing new valuable crops).

DOI: 10.25136/2409-8647.2022.1.36261

Abstract: The subject of the article is the system of taxation of individuals. A review of the literature on its content and the author's vision is presented. The author identifies the factors affecting the taxation of individuals. A detailed theoretical overview of the classical and modern principles of the taxation system is presented, as well as their refraction in the context of taxation of the population. Special attention in the study is paid to the trends on the basis of which the taxation of individuals should be based. As a result, the author presents a four-level group of principles for building a system of taxation of the population. In addition, possible approaches to the organization of the taxation system of individuals are analyzed.   The scientific novelty of this study consists in the formation of a hierarchically structured system of principles for the construction and functioning of the taxation system of individuals, including basic, classical, modern and specific principles. The specified hierarchy of taxation principles is determined depending on the degree of their detail and relation to the entire system or its individual elements. It is determined that the system of taxation of individuals is presented as a dualistic, logically integrated, on the one hand, into the national tax system, on the other hand, into the national social policy, a set of hierarchy of taxation principles integrated into the legally established rules of taxation.

DOI: 10.25136/2409-8647.2022.1.35271

Abstract: This article discusses the issues of identification, recognition, initial and subsequent assessment, write-off, as well as reflection in accounting and financial statements of capital investments in accordance with the current regulatory framework and the new federal accounting standard 26/2020 "Capital Investments", which is being implemented from 2022. The object of the study is the issues of improving the accounting of these assets, and the subject of the study is a set of provisions on accounting and financial reporting of capital investments in modern accounting of economic entities. Attention is paid to the problems and criteria for the recognition of these assets, the justification of the definition of costs that form the cost of capital investments, issues of impairment and other fundamental issues that need updating. The main conclusions of the study are the marked positive trend in the convergence of the Russian rules of accounting for capital investments in accordance with international financial reporting standards, which will make the reporting of Russian enterprises accessible to the international community, attract investment in the Russian economy and strengthen the security of the Russian Federation on the world stage. The scientific novelty of the research lies in the theoretical and methodological substantiation of the methodology of identification, recognition, evaluation and reflection in accounting and reporting of capital investments in accordance with the new federal accounting standard being put into effect. A special contribution of the authors lies in the comparative analysis and formulation of the directions of adaptation of the accounting policy of economic entities in accordance with changes in accounting legislation in relation to capital investments.

DOI: 10.25136/2409-8647.2022.1.37209

Abstract: The subject of the study is the dynamics of the development of the scale of the presence of transnational corporations (TNCs) in the foreign market, which have changed significantly at the present stage. This is partly due to the complexity of corporate structures and ownership structures, the specifics of their control over their foreign divisions. At the same time, the scaling of TNCs is also determined by the fragmentation of international production networks, their increasing role in global value chains of holding and financial companies operating in offshore investment centers. These aspects significantly affect the strategies of foreign direct investment of TNCs, the nature and dynamics of foreign direct investment (FDI), the concentration of income from these investments in offshore jurisdictions. The main conclusions of the study are the conclusion that the development of GCC has led to a significant fragmentation of international production, which has become a key strategic direction for the development of TNCs in recent years. At the same time, it is customary to distinguish between vertical and horizontal TNCs in the placement of international production. Vertical TNCs are characterized by the placement of production links in the least expensive countries, and such TNCs have become particularly important within the framework of the GCC system, which provides for a reduction in transaction costs of international production and coordination costs. Horizontal TNCs emerged earlier and preceded the formation of vertical TNCs, focusing on the market, bringing production closer to the consumer and, thus, reducing trade costs. It is noted that vertical TNCs have increasingly resorted to concluding contracts with independent partners abroad on the basis of licensing, franchising and contract production strategies. The final, most preferred variant of TNCs, which developed in the 1990s, were TNCs in the form of international production networks operating within the framework of the GCC.

DOI: 10.25136/2409-8647.2022.1.37585

Abstract: Economic relations between Russia and Germany are developing in the context of such global challenges as the aggravation of the international political situation, the introduction of anti-Russian sanctions, the economic recession against the background of the Covid-19 pandemic. The subject of this study is the regional peculiarities of the placement of German capital on the territory of Russia. The object of the study is 55 subjects of the Russian Federation, which are recipients of direct German investments. The authors focus on studying the dynamics, species and geographical structure of accumulated direct German investments in the context of individual subjects and federal districts. The article assesses the level of differentiation of direct German investments within individual federal districts, calculates sub-federal investment positions, identifies trends in investment cooperation between Russian and German enterprises carried out within the framework of special economic zones. It is established that the factors contributing to the placement of German capital in European Russia are the preferential localization of special economic zones in this part of the country, as well as the conclusion of special investment contracts on the basis of already functioning production facilities. According to the results of the study, the authors summarize that the current regional structure of German investments does not contribute to the achievement of such a task provided for by the Spatial Development Strategy of the Russian Federation as the reduction of interregional socio-economic imbalances. The scientific novelty of this study is to develop recommendations for expanding investment cooperation between Russia and Germany in the Far East, special attention is paid to the role of state institutions. The authors substantiate that the implementation of investment projects for the production of wind power units and assemblies, solar panels, as well as the construction of wind and solar power plants in the Far East should be considered as a promising area of cooperation between Russia and Germany.