scholarly journals PROBLEMS OF INTRODUCTION OF TECHNOLOGIES OF DIGITAL ECONOMY AT THE PRESENT STAGE OF DEVELOPMENT OF ECONOMIC EDUCATION IN RUSSIA

Author(s):  
T.E. Platonova
2020 ◽  
pp. 89-102
Author(s):  
Valerii Zhuk ◽  
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Kateryna Melnyk ◽  
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◽  
...  

At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of the classical core of audit theory, as well as to substantiate the need to expand the content of audit theory by borrowing provisions from other modern general economic and accounting theories. The authors have established the weaknesses of the theories (concepts) of audit, among them: a contradictory, non-systemic explanation of the nature of audit; limitation of scientific borrowings from other economic and accounting theories; weak connection with the development of social and economic theories. The necessity for the formation of the classical core of the audit theory was substantiated; its essence and significance for the development of audit science were revealed. The logic of the determination of concepts and the classification of individual theoretical contributions to the classical core of the audit theory was put in order. A structural model of the development of science and practice of audit was proposed. The necessity of basic ideological and general economic borrowings to the audit theory was substantiated, among them: institutional and behavioral doctrines; concepts of sustainable development and digital economy; modern management theories (integral ideological structure). Based on the trends in the development of the digital economy, the emergence of the specialization of an IT auditor was predicted, whose task will be to assess the effectiveness of setting up digitalization processes to objectively reflect the effectiveness of business.


Author(s):  
I. Treushnikov ◽  
E. Gryaznova

In the conditions of information civilization, the advanced countries of the world are moving to the format of the digital economy. This leads to the emergence of new digital phenomena for society and every person. Digital law as an innovative phenomenon for Russian society arises in connection with the need to develop new mechanisms for regulating legal relations in the digital information environment. However, debatable questions about the definitions of key categories and concepts that make up the categorical apparatus of digital law lead to inconsistencies in the adopted laws, which subsequently manifests itself in the problems of regulating digital social relations in society. The article considers the main contradictions and problems of terminology in digital law at the present stage of development.


2020 ◽  
Vol 5 (3) ◽  
pp. 179-184
Author(s):  
Marianna Havryshko ◽  
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Olena Popovych ◽  
Halyna Yaremko ◽  
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...  

At the present stage of development, the entire world industry has faced the problem of rational use of renewable natural resources, in particular the most efficient ways of wastewater treatment and the use of accumulated waste in the production process as a secondary raw material. In particular, the alcohol industry, as one of the components of food, medical, chemical and various industries,leads to the formation of huge amounts of waste, including wastewater. The food industry, like any other industry, has a negative impact on the environment. Water bodies are the most affected by the food industry. Almost the first place in terms of water consumption per unit of production is the production of alcohol. Consumption of large amounts of water leads to the formation of wastewater, which is highly polluted and adversely affects the environment. Due to the high chemical and biological consumption of oxygen, specific color and odor, suspended solids, low pH value, the purification of such waste in the filtration fields and discharge into water bodies is not possible. The purpose of our work is: 1) conducting the analysis of the alcohol industry potential in Ukraine in recent years, and methods of waste disposal as a potential source for the development of bioenergy. 2) environmental aspects of the alcohol industry modernization at present stage of development and implementation of modern wastewater treatment technologies.


Author(s):  
E. Smirnov

At the present stage, the world economy is experiencing a difficult stage of development, which is determined by many factors, in particular, the dynamics of economic growth, the increase in global inequality, and the mixed influence of digital transformation processes. The article analyzed the main trends and risks of modern world economy development, as well as identified key aspects of multilateral regulation and restoration of economic balance on the international scale.


2020 ◽  
Vol 2 (8) ◽  
pp. 83-87
Author(s):  
B. Kh. ALIYEV ◽  

In the Russian Federation, the problem of budget planning becomes especially relevant when the pace of economic development slows down. The article examines the features of the formation of regional budgets, using the example of the budget of the Republic of Dagestan. The analysis of incomes to the budget is carried out. The role of regional taxes in the formation of budget revenues of the Republic of Dagestan is revealed. According to the results of the study, it can be concluded that the budgetary policy of the regions at the present stage of development of the Russian economies does not contribute to a further increase in the rates of economic growth. The article offers recommendations for improving the regional budgetary policy of the Russian Federation and increasing the responsibility of regional authorities.


Author(s):  
I.N. Gatilova ◽  
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N.V. Zabolotnaya ◽  
L.V. Koptelova ◽  
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...  

2020 ◽  
Vol 22 (5) ◽  
pp. 62-66
Author(s):  
NATALIA S. EPIFANOVA ◽  
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MIKHAIL G. POLOZKOV ◽  

The article studies the necessity and features of transformation of the educational system under conditions of accelerated development in the digital economy. Particular attention in the context of this transformation is given to significance and possibilities of digital literacy, which forms the whole complex of fundamentally new requirements for all participants in the education system. The authors argue that the current stage of development of the digital economy requires the education system not only to digitalize its individual elements and links, but to apply a fundamentally new integrated approach that would transform the education system while taking into account new goals, structure and content of the educational process. The authors define digital literacy as the ability to form and apply educational content through digital technologies. The article gives particular emphasis on the significance and potential of individualizing the educational trajectory and the concept of continuing education. The authors consider the main factors in the development and achievement of the level of digital literacy, considering the requirements that the digital economy is currently imposing on the educational system.


Author(s):  
E.V. Kolesnikov ◽  

The subject of the study is a retrospective of the legal norms formation. Under these norms the prosecutor will be able to govern the issues of ensuring the legitimate interests of the state, society, business entities and the rights of citizens in resolving disputes in the field of economic activity. Chronological framework of research includes the period from the establishment of prosecutor's office in 1722 up to the collapse of USSR in 1991. The relevant legislation is analyzed. The author examines the scope of prosecutor powers in this sphere at different stages of formation and development of prosecution, and reveals the problems of determining the prosecutor's office place in the system of existing at that time bodies of state power. It is concluded that the prosecution authorities, since their creation in Russia and up to the present stage of development, taking a greater or lesser degree of participation in the resolution of disputes in the sphere of economic activity, played a significant role in the protection of exclusively state interests. The interests of society, business entities and citizens in the sphere of economic activity if there is a dispute were considered only through the prism of such interests. The hierarchy of interests of participants of economic activity in dispute resolution was unbalanced and built without taking into account the interests of all participants of economic relations.


Author(s):  
E. S. Zinovieva ◽  
Y. I. Vojtenko

Abstract: The development of post-industrial society initiates profound economic, technological and cultural change in the way of life of all mankind. The revolutionary breakthroughs in the field of new technologies such as biotechnology and information technology are reflected in all spheres of human activity, directly affecting the human security. The article analyzes the consequences of widespread usage biotechnology and information technology in the foreign policy practice on the basis of the human security theory. The detailed description of the main directions of the use of biometric technology in the foreign policy and consular practices is provided, the challenges and threats to information security associated with biometrics are analyzed, arising from widespread biotechnology are the main challenges and threats to as well as human security threats arising at the present stage of development and application of these technologies. Human security threats associated with the use of biotechnology are placed in the broader context of global trends in scientific and technological development. The recommendations are formulated in the field of foreign policy and international cooperation, which would neutralize new threats to international and personal safety arising at the present stage of development of biotechnology. The authors conclude that in order to ensure ethical regulation of new technologies that address issues of human security, it is necessary to organize multi-stakeholder partnerships at national and international level with the participation of states, representatives of civil society, business and the research community.


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