Phenomenon of trust in the system of tertiary education
Written by S. S. Stukanova, I. P. Stukanovadoi: 10.24151/2409-1073-2023-1-93-102
Abstract. Basing on the conceptual positions of the theory of trust, the authors have justifi
ed a methodological approach to the investigation of trust phenomenon among the high school
professors. This approach synthesizes the principles of phenomenological and epistemological research
methods. The evidence of proposals and conclusions is based on the analysis and synthesis
of the results of theoretical and applied research, of the results of relevant empirical research conducted
by international and national analytical centers and organizations; it is also based on the
use of statistical data, quantitative and qualitative studies by various Russian and foreign scientifi c
community representatives.
Keywords: gross domestic product, national welfare, tertiary education quality, trust phenomenon
in tertiary education, personnel problems in tertiary education, tertiary education digitalization,
distance education quality, consumer confi dence, educational services
For citation: Stukanova S. S., Stukanova I. P. “Phenomenon of Trust in the System of Tertiary
Education”. Economic and Social Research 1 (37) (2023): 93—102. (In Russian). https://doi.
org/10.24151/2409-1073-2023-1-93-102
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Ecological worldview as the basis of modern business in the ESG concept
Written by L. V. Mrochko, G. V. Spiridonova, M. I. Kuznetsova, E. A. Solovievadoi: 10.24151/2409-1073-2023-1-83-92
Abstract. The formation of an ecological worldview in modern man is considered as a necessary
condition for the preservation of life on Earth for future generations. The environmental aspect
is highlighted in the educational and training spheres of society development. The priority of
the environmental direction in the transformation of education, science and business is asserted.
The authors have linked the factors that shape the eco-view in education and business, have shown
the need to transform ESG principles in the economic strategy of Russian companies and have
noted the impact of ecology not only on business, but on all spheres of society as a whole.
Keywords: ecology, habitat, environmental education, energy resources, natural resources,
human resources, ESG alliance, ecopractices, ecoworldview, FMCG business, sanctions, ethical
production, green shelf, carbon footprint, sustainable consumption, non-fi nancial reporting, business
transformation
For citation: Mrochko L. V., Spiridonova G. V., Kuznetsova M. I., Solovieva E. A. “Ecolo gical
Worldview as the Basis of Modern Business in the ESG Concept”. Economic and Social Research
1 (37) (2023): 83—92. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-83-92
References
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and Corporate Social Responsibility 3.2 (2022):
103—112. (In Russian). https://doi.org/10.18334/
social.3.2.114937
2. Baginova A. “What is ESG Banking and How
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po mat-lam VIII Vseross. nauch.-prakt. konf.
(27 sentyabrya 2019 g.). Publ. ed. P. L. Zaytsev.
Omsk: Omsk State University, 2020.
111—114. (In Russian).
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20210217-091736/>.
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li-pokupatelyam-vazhny-problemy-
ekologii-/>.
Classifi cation of debtors as the basis of a company’s credit policy
Written by N. F. Mormul, S. A. Enikeevadoi: 10.24151/2409-1073-2023-1-76-82
Abstract. An analysis has been made of the dynamics of the fi nancial indicators of large enterprises
on the basis of Rosstat data, demonstrating the prevalence of an aggressive credit policy. The
directions of credit policy formation in terms of receivables management are considered. A number of
methods of impact on debtors are presented. The fundamentals of commonly used economic methods
are outlined in detail. The authors have demonstrated the principles of practical approaches to classifying
debtors, stressing the importance of counterparties ranking for the credit policy of a company.
Keywords: receivables, credit policy, receivables management, fi nancial management, impact
on debtors, economic methods, debtors’ classifi cation
For citation: Mormul N. F., Enikeeva S. A. “Classifi cation of Debtors as the Basis of a Company’s
Credit Policy”. Economic and Social Research 1 (37) (2023): 76—82. (In Russian). https://
doi.org/10.24151/2409-1073-2023-1-76-82
References
1. “Civil Code of the Russian Federation: adopted
by State Duma on October 21, 1994”. ConsultantPlus.
(In Russian). N. d. Web. 02 March
2023. <https://www.consultant.ru/document/
cons_doc_LAW_5142/>.
2. Mormul’ N. F., Enikeyeva S. A. “Systemic Approach
to Receivables Management”. Ekonomicheskiye
i sotsial’no-gumanitarnyye issledovaniya
= Economic and Social Research 2 (6)
(2015): 85—89. (In Russian). EDN: UACPVV.
3. Mormul’ N. F., Enikeyeva S. A. “The Role of
Classifi cation in Receivables Management”.
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= Economic and Social Research 4 (8)
(2015): 37—42. (In Russian). EDN: VEIMNL.
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N. d. Web. 09 Nov. 2022. <https://eng.rosstat.
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Distance learning as a multifactorial phenomenon of modern business
Written by M. I. Kuznetsova, E. A. Solovievadoi: 10.24151/2409-1073-2023-1-67-75
Abstract. Distance learning is considered as a multifactorial phenomenon for Russian businesses:
online and offl ine. The priority of online education management platforms, the Learning
Management System in the Digital Learning segment, is asserted and its importance for business
is highlighted. The authors connect the COVID-19 pandemic and Lockdown period with the formation
of Learning Management Systems. They have shown the dynamics of the use of Learning
Management Systems add-on services in personnel training in Russian companies, noting the
possibility of Russian companies’ adaptation to the diffi cult period of sanctions through Learning
Management Systems and the development of the Digital Learning sector in Russia.
Keywords: online learning, offl ine learning, distance learning, corporate education, onboarding,
pre-boarding, business goals, learning management system, LMS services, Digital Learning
For citation: Kuznetsova M. I., Solovieva E. A. “Distance Learning as a Multifactorial Phenomenon
of Modern Business”. Economic and Social Research 1 (37) (2023): 67—75. (In Russian).
https://doi.org/10.24151/2409-1073-2023-1-67-75
References
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of Educational Process in Tertiary
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Train their Staff Simultaneously Online and
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e-queo.com/blog/smi-o-nas/issledovanie-rynkarossij
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Principal-agent problem in corporate governance: essence, causes, main approaches to resolution
Written by N. N. Kostenkodoi: 10.24151/2409-1073-2023-1-60-66
Abstract. Corporate governance is considered as an eff ective management model for large
businesses and non-profi t enterprises. It is noted that the eff ectiveness of corporate governance is
based on the mechanism of checks and balances and the distribution of powers and responsibilities
between companies’ agents (managers) and owners (shareholders, benefi ciaries). It is emphasized
that such a confi guration, in addition to positive eff ects, generates a principal-agent problem as an
inevitable consequence of the features of the management system. It has been concluded that, being
potentially virtually unavoidable, the principal-agent problem can be prevented and leveled. It
is shown that one of the eff ective mechanisms for solving the principal-agent problem is to ensure
transparency of the company’s management activities.
Keywords: corporate governance, business, management, agent theory, principal-agent problem,
confl ict of interest, agent, principal, shareholder, profi t, costs
For citation: Kostenko N. N. “Principal-Agent Problem in Corporate Governance: Essence,
Causes, Main Approaches to Resolution”. Economic and Social Research 1 (37) (2023): 60—66. (In
Russian). https://doi.org/10.24151/2409-1073-2023-1-60-66
References
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Laser machine tool market segmentation in a part of Russian customer base of Han’s Laser company
Written by O. M. Igrunova, R. O. Mаlyarenkodoi: 10.24151/2409-1073-2023-1-47-59
Abstract. In this work, the results of the cluster analysis of the Russian customer base of Han’s
Laser company that operates in the market of numerically controlled laser machines for metal
cutting, are shown. Characteristics of selected market segments are presented. Segmentation was
performed using the STATISTICA program. It has been established that segments match the similar
consumer preferences of Han’s Laser customers. The results of the study are intended for the
development of marketing programs in order to increase volume of company sales for each segment
and to raise the level of brand awareness.
Keywords: market segmentation, cluster analysis, laser machine, metal cutting, customer base,
segmentation attribute
For citation: Igrunova O. M., Mаlyarenko R. O. “Laser Machine Tool Market Segmentation
in a Part of Russian Customer Base of Han’s Laser Company”. Economic and Social Research
1 (37) (2023): 47—59. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-47-59
References
1. Igrunova O. M. Methods and Practice of Various
Goods and Services’ Market Research. 2nd ed. Moscow:
Direkt-Media, 2016. 102 p. (In Russian).
2. Igrunova O. M., Kazinskaya E. A. “Food Market
Segmentation in Zelenograd City for Mass
Retail Enterprises of Neighborhood Store Format”.
Economic and Social Research 2 (22)
(2019): 13—24. (In Russian). https://doi.
org/10.24151/2409-1073-2019-2-13-24
3. Frolov Yu. V., Igrunova O. M. Analysis of Market
Research Findings in STATISTICA System (via
Examples), study guide for higher educational
establishments. Moscow: Rusayns, 2017. 248 p.
(In Russian).
Youth social entrepreneurship as a driver of economic and social progress of modern society
Written by M. V. Dobrynina, A. A. Andreevadoi: 10.24151/2409-1073-2023-1-37-46
Abstract. Social and economic problems, such as unemployment, sectoral discrimination,
lack of integration of young people into economic and political processes at various levels, presence
of barriers hampering young people’s access to social elevators like education and employment,
are characterized as unfavorable conditions for the development of modern youth. Unemployment
and the “not in education, employment or training” phenomenon are viewed as the most
acute and urgent socio-economic problems. The authors consider social youth entrepreneurship
as one of the solutions to the problem of youth employment. They have also pointed out that social
entrepreneurship has a synergistic eff ect, having a positive impact on social and environmental
processes in local communities, providing young people with access to sources of income, education
and self-development, pointing out ways of social transformation, infl uencing both values and
institutions.
Keywords: youth entrepreneurship, unemployment, social development, innovation, ecology,
values
For citation: Dobrynina M. V., Andreeva A. A. “Youth Social Entrepreneurship as a Driver of
Economic and Social Progress of Modern Society”. Economic and Social Research 1 (37) (2023):
37—46. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-37-46
References
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Economic model of centralized resource management in the context of pandemic risks: relevance and prospects of implementation
Written by D. N. Valeevdoi: 10.24151/2409-1073-2023-1-29-36
Abstract. The prospects of risk management through the implementation of anti-crisis resource
management strategy are analyzed. It is suggested that economic actions taken to combat
the COVID-19 virus threat and possible next pandemics are not fully estimated, although they
are very promising. Based on the data on eff ective management strategies implemented during the
COVID-19 pandemic, the prospects for the implementation of anti-crisis resource management
models, tested as well as being under development, are considered. A model of centralized management
of strategic health resources has been proposed.
Keywords: management, resource management, risk management, pandemic, government
regulation, regulated distribution, supply-and-demand dynamics
For citation: Valeev D. N. “Economic Model of Centralized Resource Management in the
Context of Pandemic Risks: Relevance and Prospects of Implementation”. Economic and Social
Research 1 (37) (2023): 29—36. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-29-36
References
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Effect”. Ekonomicheskiye i sotsial’no-gumanitarnyye
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Research 1 (29) (2021): 72—81. (In Russian).
https://doi.org/10.24151/2409-1073-2021-1-
72-81
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Improvement of accounting methods in the cost management system
Written by O. A. Alatortseva, N. A. Malakhova, M. K. Mansurova, D. V. Sukharevadoi: 10.24151/2409-1073-2023-1-15-28
Abstract. In this work, the authors analyzed four methods of cost management: regulatory
method, ABC method, direct costing, and method of cost accounting for responsibility centers —
on the example of AO “Logika”, industrial gas manufacturer based in Zelenograd. The advantages
and disadvantages of these accounting methods were substantiated. The authors have proposed
choices of cost accounting method, optimal for the considered enterprise in terms of development
stability and production process effi ciency.
Keywords: cost management methods, regulatory method, direct costing, activity-based costing,
ABC method, cost drivers, cash pooling agreement, break-even point
For citation: Alatortseva O. A., Malakhova N. A., Mansurova M. K., Sukhareva D. V. “Improvement
of Accounting Methods in the Cost Management System”. Economic and Social Research
1 (37) (2022): 15—28. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-15-28
References
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World economy: trends at the stage of increasing turbulence
Written by I. S. Gladkovdoi: 10.24151/2409-1073-2023-1-6-14
Abstract. The most relevant trends in the modern world economic evolution are considered,
including shifts in the dynamics of gross product production at the global, regional and country
levels, and, in addition, changes in the sphere of international trade against the background of
increasing general turbulence. The article presents a comparative study of the latest changes in
these areas that emerged during the recovery period after the global crisis shocks, manifested
in the context of the cosmopolitan diff usion of viral infection, and then the subsequent ad option
of adequate protective measures in many countries of the world, that is, in 2021—2022.
In the absence of offi cially published fi nal results of the past year, only preliminary estimates
of its results and forecasts of the situation for the current and subsequent years (2023—2024)
are given. Thus, the dynamics of indicators for the four-year period is built, which allows us to
note its most signifi cant characteristics. The author’s analysis is undertaken on the basis of the
methodology of comparative statistical research using recently published offi cial estimates and
forecast data, actually introduced into Russian scientifi c circulation for the fi rst time.
Keywords: world economic dynamics, recovery period, international trade, foreign trade,
merchandise exports, merchandise imports, trade turnover, turbulence, sanctions, China, USA,
European Union, Euro Area, Germany, France, Italy, Spain, Japan, Canada, United Kingdom,
Russian Federation
For citation: Gladkov I. S. “World Economy: Trends at the Stage of Increasing Turbulence”.
Economic and Social Research 1 (37) (2023): 6—14. (In Russian). https://doi.org/10.24151/2409-
1073-2023-1-6-14
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issledovaniya = Economic and Social
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https://doi.org/10.24151/2409-1073-2021-3-
17-30
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https://doi.org/10.24151/2409-1073-2021-2-
16-27
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