Suchergebnisse

Implementation of socially oriented principles and market tools is main direction of Russian housing and communal economy branch reformation aimed at proving the population with decent housing conditions. At present, owners of dwelling facilities are bound to maintain and repair them at their own. If dwellings were privatized in houses that were to be overhauled, respective current and capital repairs work is to be carried out by the state in accordance with norms. Housing and communal economy branch reformation assistance Fund and Program are created in the country, the latter being organized on the co-financing principle (major part of means needed for the repairs is provided by Fund, lesser part – by regional and local governments, some 10% – by the owners). Coordinated activities of governmental, scientific and business organizations as well as dwelling owners are needed for further sustainable development of the branch. ; Основное направление реформирования жилищно-коммунального хозяйства (ЖКХ) – реализация социально ориентированных принципов и инструментов рыночной экономики в этой отрасли, цель – обеспечение населению достойных условий проживания. Теперь собственники жилых помещений обязаны за свой счет осуществлять текущий и капитальный ремонт дома. В приватизированных домах, требующих капитального ремонта, за государством сохраняется обязанность производить капитальный ремонт этих домов в соответствии с нормами. В стране созданы Фонд и Программа содействия реформированию жилищно-коммунального хозяйства. Программа осуществляется на условиях софинансирования: большую часть денег выделяет Фонд, часть – региональные и местные бюджеты; около 10% должны внести сами жители-собственники. Нужны согласованные действия власти, науки, бизнеса и населения в интересах дальнейшего устойчивого развития отрасли.

Approach to management of apartment houses in Russia is close to that practiced in developed foreign countries. Main difference consists in that market relations are completely operable there. Particularly, it is possible to transfer dwelling funds from one managing company to another oneas well as easily, within a couple of days, to change supplier of a communal service. At the same time, the population is provided with communal services under strict control on the part of state authorities who determine competing private enterprises' work rules, protect consumers' rightsand guarantee quality standards for vital services. ; Подход к управлению многоквартирными домами в России близок к принятому в развитых зарубежных странах. Основное отличие состоит в том, что там в этой сфере действуют рыночные отношения. В частности, имеется возможность передачи жилого фонда от одной управляющей организации другой, а также от одного поставщика услуг к другому. В то же время, обеспечение населения коммунальными услугами осуществляется с активным участием государственных органов, которые определяют правила работы частных предприятий-конкурентов, защищают права потребителей, гарантируют выполнение стандартовкачества на жизненно важные услуги.

Relevance. Modern information technologies by virtue of their key characteristics such as simplicity, speed, scale, are becoming the basis for innovations in management strategies and management accounting, which are crucial for the success. Those who are responsible for the decision-making process should create the basis for the development of the digital economy today in order to ensure the economic growth of the country, as well as to improve the standard of living of the population. Goal. The main purpose of this article is to formulate recommendations for the transformation of management accounting in the digital economy.Objectives. The main objectives of the research are: (1) to study conceptual approaches to the digital economy and Industry 4.0; (2) to study the impact of Industry 4.0 and the digital economy on management accounting, including the proposal of possible solutions; (3) to consider the role of management accounting and the role of the accountant for management accounting in the digital economy; (4) to study cost management in digital economy and (5) forecast of the main trends in the development of management accounting.Methodology. The theoretical basis of the research is based on the ideas of the work and everyday interaction of societies, companies and governments of different countries. The following principles were specified from the mentioned goals: employees should have a certain level of digital competence; production processes become more flexible and efficient, which contributes to obtaining high-quality products at a low price; to promote digitalization, it is necessary to encourage and stimulate private investment by the state; to create an environment for cross-sectoral and cross-border cooperation, free from crime, and others.Conclusions. In the course of working on this article, we achieved to find the key to issues of real interest to the business and academic environment in order to stimulate the adoption of new challenges related to the introduction of innovative technologies and open new research areas. The involvement of various specialists, regardless of their geographical origin, contributes to the expansion of knowledge about the digital economy, the fourth industrial wave and the evolving trends of management accounting. As a result of our research, we also identified areas for further research.

The article gives a brief analysis of the development of Korean studies in Irkutsk State University over the past 30 years and their state at present. In the 1990s, in line with the spirit of the times, ISU focused mainly on applied aspects of Korean studies, teaching the Korean language in particular. In the 2000s a remarkable transformation took place which was both quantitative and qualitative. ISU significantly expanded contacts with Korean universities, interaction with which was not only in the field of teaching the Korean language, but also in jurisprudence, international relations, and history. In the second half of the 2010s, practically all academic Korean studies centers and communities of Irkutsk merged on the platform of ISU. As a result, teachers and researchers were able to accumulate their efforts, knowledge and resources to carry out projects in education and research.