Suchergebnisse

The author reflects on the current taxation of oil production in Russia, the mechanisms and effects of the tax maneuvers taken in 2013-2014 in the oil industry. In the near future, members of the Customs Union will draw up a unified policy in the area of fuel and energy complex and harmonize the system of export custom duties on oil and petrochemical products. The author formulates proposals for improving the tax system of oil production in Russia, taking into account its developmental prospects, the existing resource restrictions, as well as significance for the budget. In 2011-2014, the Russian Government paid special attention to the issue of improvement of MET, but the latest innovations entail domination of the fiscal function of this tax. The situation in the oil sector demands the opposite - there is a growing need for investments into the development of oil fields in new oil and gas provinces, and the development of transport and refinery capacities. While working out the concept of taxation of crude hydrocarbons extraction, the following approaches should be used: taxation of end results of companies' performance; stimulation of the rational use of natural resources and the fullest extraction of the main and associated components; economic and budgetary efficiency; simplicity of administration. Suggestions are made about how to improvet the Russian system of taxation of extraction of crude hydrocarbons with regard to such taxes as MET, income tax, export duty, and royalties. ; В статье проанализирована действующая система налогообложения добычи нефти в России, а также механизмы и последствия налоговых маневров 2013-2014 гг. в нефтяной отрасли, так как в ближайшие годы страны Таможенного союза должны выработать единую политику в сфере топливно-энергетического комплекса и гармонизировать системы вывозных таможенных пошлин на нефть и продукты ее переработки. Сформулированы предложения по совершенствованию системы налогообложения добычи нефти в России с учетом перспектив развития отрасли и существующих ресурсных ограничений, а также значения для формирования консолидированного бюджета в части таких налогов, как налог на добычу полезных ископаемых, налог на прибыль, экспортная пошлина и платежи, установленные Законом РФ «О недрах» от 21 февраля 1992 г. № 2395-1. Правительство в 2011-2014 гг. уделяло повышенное внимание вопросам совершенствования основных положений и нормативного регулирования налога на добычу полезных ископаемых, но последние новации повлекли доминирование фискальной функции этого налога. Положение в отрасли нуждается в обратном - растет потребность в инвестициях в разработку месторождений в новых нефтегазовых провинциях, развитие транспортных и перерабатывающих мощностей. При разработке концепции налогообложения добычи углеводородного сырья необходимо основываться на следующих подходах: налогообложение результата деятельности компаний; стимулирование рационального пользования недрами и наиболее полного извлечения основных и попутных компонентов; экономическая и бюджетная эффективность; простота администрирования.

Abstract

Background and purpose: The use of artificial intelligence (AI) models for data-driven decision-making in different stages of employee lifecycle (EL) management is increasing. However, there is no comprehensive study that addresses contributions of AI in EL management. Therefore, the main goal of this study was to address this theoretical gap and determine the contribution of AI models to EL management.

Methods: This study applied the PRISMA method, a systematic literature review model, to ensure that the maximum number of publications related to the subject can be accessed. The output of the PRISMA model led to the identification of 23 related articles, and the findings of this study were presented based on the analysis of these articles.

Results: The findings revealed that AI algorithms were used in all stages of EL management (i.e., recruitment, on-boarding, employability and benefits, retention, and off-boarding). It was also disclosed that Random Forest, Support Vector Machines, Adaptive Boosting, Decision Tree, and Artificial Neural Network algorithms outperform other algorithms and were the most used in the literature.

Conclusion: Although the use of AI models in solving EL management problems is increasing, research on this topic is still in its infancy stage, and more research on this topic is necessary.

Cultural tourism is one of the oldest and most prosperous tourisms in the world, which dates back to the history of cultural culture. The prosperity of cultural tourism will lead to economic development and cultural and social changes. Therefore, the purpose of this research is to investigate the role of factors affecting cultural tourism in economic development and cultural and social changes. This article explains the characteristics of cultural tourism and its importance in all-round growth and development according to the image of cultural tourism. This research seeks to answer the basic question, what are the factors affecting the development of cultural tourism? What strategies can be formulated and presented for the development of cultural tourism in the country? The presented research method is mixed in terms of practical purpose and descriptive in terms of data collection. For this purpose, after stating the topic and examining the background of the research, the role of factors affecting cultural tourism in economic development and social effects was identified. The results showed that cultural tourism has an effect on both economic and cultural variables of the tourism area. Also, according to the findings of the research, among the identified factors, the factors of providing information about cultural places and their history, promoting tourism businesses for tourist, and creating security are more important than other factors in the development of tourism.

The purpose of this research is to study the possible impact of program costs associated with the development of the real sector of the regional economy on the fiscal balances of the constituent entities of the Russian Federation based on the wavelet analysis method. To achieve this purpose, we conducted a correlation analysis of the time-frequency dependence between the variables of the empirical model: the shares of program costs, the shares of non-repayable receipts, and the share of business taxes in the revenues of the consolidated budgets of constituent entities of the Russian Federation such as the Republic of Mordovia, the Udmurt Republic, Trans-Baikal Territory, and Kaliningrad Region for the period from 2001 to 2021. The research results indicate a significant impact exerted by the program costs of the regional budgets on the development of the real sector to ensure fiscal balance in the Republic of Mordovia, the Udmurt Republic, and the Trans-Baikal Territory on certain time scales. The novelty of this research lies in demonstrating the wavelet analysis effectiveness applied when conducting correlation analysis in cases where the relationships between the analyzed variables follow different patterns at different time horizons, and precisely wavelet analysis makes it possible to reveal the most significant characteristics of the relationship of variables. Earlier studies based on traditional methods ignored the time-frequency dependence between the variables of the empirical model. The practical significance of the research results lies in the fact that they determine the time scale on which the most effective measures and budgetary policy instruments applied within the framework of program-target mechanisms are provided to ensure fiscal balances in the regions. Doi: 10.28991/ESJ-2023-07-05-05 Full Text: PDF

The decrease in the economic activity level around the world due to the COVID-19 pandemic spread has led to a sharp decrease in the crude oil price and provoked an oil war outbreak in the global energy market. The current situation has provoked the need for a total decrease in the crude oil production in the world. Considering that Russia is one of the main oil exporters on the world market, the need to determine the supply and demand levels for Russian oil is becoming relevant. The aim of the paper is to model predictive scenarios of Russian oil industry development, considering the specifics of the current economic environment given the COVID-19 pandemic. The multifactor correlation modeling method was used to form the system of indicators determining the level of demand and supply for Russian oil used and the total level of their influence. The functions determine the probability of implementing various scenarios of oil industry development depending on the predicted values of demand and supply. The three-sigma rule and the fuzzy sets method were used to estimate three scenarios of oil industry development for 2020-2021. Changes in revenues of the industry under the influence of forecast indicators of supply and demand for oil have been assessed and the probability of implementation of each of the scenarios has been reasoned. The results obtained are of a practical nature and can be used by government agencies, financial intermediaries, and scientists to diagnose Russian oil industry development. The results will be useful for oil companies to develop a strategy of open innovations for further design of the scientific information field for the effective functioning of the industry in complete uncertainty conditions.

The study determined the influence of the Central Bank Digital Currency (CBDC) on the financial markets during the COVID-19 pandemic. It investigated if the CBDC had the potential to improve the efficiency and lending power of the financial system. The research relied on secondary data from a range of financial markets, such as the FTSE, MSCI, Gold Index, S&P 500, and Dow Jones, collected during the COVID-19 period. The quantitative approach was employed using the statistical software SPSS to perform descriptive statistics and regression analysis. The results revealed that the financial markets were negatively impacted by COVID-19, but the CBDC saw a higher level of development during the same period. The statistical analysis showed a positive and significant relationship between the CBDC Attention Index, the Uncertainty Index, and various financial market indices, with regression analysis indicating a significant impact of the CBDC Attention Index on all financial market indices except the Gold Index. However, this study has some limitations, including its limited scope of financial markets. Despite this, these results have important implications for academics and policymakers. It is recommended to increase the use of CBDC through well-crafted policies and legislation to fully realize its potential impact on the financial system. Doi: 10.28991/ESJ-2023-SPER-013 Full Text: PDF

The increasing volumes of produced and consumed wastes and the very low level of waste disposal weakly correlate with the key provisions of the concept of sustainable development, environmental protection, and socioeconomic development of society. This study aims to substantiate the provisions of a new concept of consumer behavior in a circular economy based on responsible and environmentally oriented consumer behavior. Online participants (N=400 suburban eco-conscious shoppers) were randomly assigned packaging with either collective, generational, or no sustainability messaging before rating eco-friendliness, intentions, and conducting discrete choice tasks. Results showed that collective impact messaging drove the highest perceived eco-alignment (M=5.81 vs. 4.22 control) and willingness-to-pay thresholds. Moderation analysis indicated that collective appeals strengthened eco-perception relationships with premiums. Findings provide empirical evidence that targeted circular economy communications can increase sustainable packaging appeal and economic adoption tradeoffs to overcome attitudinal barriers around consumer recycling behavior. Doi: 10.28991/ESJ-2024-08-04-01 Full Text: PDF

The study aims to propose and validate a new digital model based on the Zettelkasten and interval repetition system for comprehensive and full-cycle training of the students. The core idea is to enhance the learning experience and effectiveness of the given training course by enhancing the student's attention during the learning and long-term information retention. In pursuit of the aforementioned research aim, the study incorporates a quantitative research methodology by combining experiments and a survey. In particular, the effectiveness of the proposed model was assessed via an achievement assessment involving two groups of students and assessing their scores on the same test. This was followed by a metacognitive awareness survey of the two groups to investigate their perceived understanding and performance (with and without the use of a model). The proposed model was found to be effective in enhancing the learning experience and effectiveness of the students on the training course. The Zettelkasten facilitates the management of the student's attention, while the interval repetition system contributes to increased retention. The students that used this model in their learning and preparation scored better than their peers. Also, they reported a significantly higher understanding and awareness of their learning than their peers. The model can be incorporated into the learning process or the provision of training courses to the students. This study is the first to suggest the integration of Zettelkasten and the interval repetition system into one learning model for the students. The article proposes a practical model that can be incorporated by teachers to improve the learning effectiveness of their students. This article has some limitations as well that must be acknowledged. Doi: 10.28991/ESJ-2023-SIED2-01 Full Text: PDF

During the transition to the mixed education model during the Covid-19 pandemic, some issues have emerged in the matter of providing and supporting the quality of university education in all countries, including educational programs' relevance to the demands of the labor market, expectations of students and their families, digital transformation of the educational process, and economic stability of institution networks. The purpose of the research was to evaluate the quality of educational services in the higher education systems of Indonesia and Russia. The study systematized several essential factors for achieving educational service quality in the current higher education systems, given the limitations imposed by Covid-19. Following this objective, the study utilized a quantitative approach, adopting the SERVQUALmodel that measures the service quality across five service dimensions: tangibility, reliability, responsiveness, assurance, and empathy. The model aided the development of the questionnaire to assess the quality of the educational services of Indonesian and Russian universities. The questionnaire included 25 close-ended questions on two scales: one to measure the students' expectations regarding the quality of educational services and the other to measure the students' current perceptions. A snowball technique was used to recruit students from Indonesian and Russian universities as participants in the study. The students were asked to assess the educational services of their universities based on their initial expectations and current perceptions. Overall, the students of both countries revealed that they had high expectations from the educational services of their universities. However, the current perceptions of the Russian students regarding the quality of educational services provided by their universities are higher and more positive than the perceptions of the Indonesian students regarding the quality of educational services being delivered to them. The findings of the study have implications for education practitioners. Doi: 10.28991/ESJ-2022-SIED-05 Full Text: PDF

This paper investigates the psychology of change management involving a technological change in the educational organization and the administrative and teaching staff. In particular, the paper delineates the staff's psychological experience regarding the incorporation of pedagogical and educational technologies. In this regard, this article provides theoretical support based on the stimulus-organism-response theory, technological self-efficacy, and technological acceptance model and develops a theoretical model. A quantitative approach was applied to test the model, and research assumptions were drawn from the aforementioned theories. Particularly, disruptive statistics and correlation analysis were employed to test the assumption empirically by collecting data from 500 staff members. The research results highlight that a psychological response serves as the antecedent of the effectiveness of pedagogical and educational technologies, whereby the positive psychological responses (happiness, inspiration, or drive) would increase the effectiveness, while the negative psychological responses (anxiety, stress, and discomfort) would decrease it. This psychological response depends on the perceived self-efficacy and perceived ease of use of the staff, whose lower levels of the two raise the negative psychological response. Generally, to increase the effectiveness of pedagogical and educational technologies, it is essential to effectively manage the psychological well-being of the staff by reducing their negative psychological responses and developing their technological competence (self-efficacy and ability to use with ease). Doi: 10.28991/ESJ-2023-SIED2-05 Full Text: PDF

Background: Corporate social responsibility (CSR) has a great influence on the sustainability of company development, so it can be considered a business model for business effectiveness. Objective: The objective of the research is to determine the mutual influence of real-estate companies' activities and CSR effectiveness in different countries. This study examines indicators for assessing companies' financial stability, CSR, and working capital management's influence on the activity effectiveness of real-estate companies. Methods/Analysis: Questionnaires, the principal component method, the Sobel test, and linear regression analysis are used to evaluate the relationship between CSR and the business performance of autocratic management-style companies. The authors' algorithm for assessing a company's financial stability, CSR, and capital management, which affect the efficiency of companies, is proposed. Findings: Empirical analysis has shown that management has no mediating effect on CSR and enterprise performance relationships for companies with high financial stability and working capital, though it has a stimulating effect for low financial stability companies. CSR and business performance have positive relationships in companies, but despite financial stability growing, the autocratic leadership style reduces interest in CSR development. This paper conceptualizes the impacts of CSR on the effectiveness of companies. Novelty: The novelty of this study is to create theoretical and practical provisions aimed at laws and regulations. Doi: 10.28991/ESJ-2023-07-03-08 Full Text: PDF