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No 3 (2025)

SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT

10-36
Abstract

The article examines issues characterizing the demographic situation and socio-economic development of territories, their mutual influence. A review of scientific publications on the stated issues was conducted. The object of the study was the Russian Federation and the South Siberian macroregion (Altai Republic, Altai Krai, Kemerovo, Novosibirsk, Omsk and Tomsk regions), municipalities of the Novosibirsk region. The information basis of the work was open data of the Federal State Statistics Service, territorial bodies of the FSSS, information posted on the websites of the governing bodies of the Novosibirsk region and the mayor’s office of the city of Novosibirsk, the author’s assessments of the discussed problems and processes. Conclusions and recommendations are made.

37-49
Abstract

The assessment of the state of the labor market is traditionally considered from the standpoint of ensuring the economic security of the state. Current trends in the Russian labor market, characterized by a significantly increased demand for personnel in all sectors of the economy, limited labor supply, and record-low unemployment, are unique on the one hand and pose a challenge to the development of the economy as a whole on the other. The article presents the dynamics of the main indicators of the labor market and the factors that caused them, the structural deformation of the market in the context of the digital transformation of the economy, the prospects for the impact of the demographic situation and the underutilization of labor on the state of the labor market. This allowed us to formulate certain areas of influence of the state policy of regulating the labor market.

 

 

50-74
Abstract

The article is devoted to the role of science cities in the innovative and socio-economic development of Russia, with special attention paid to the science city of Koltsovo (Novosibirsk region). Its scientific and production complex and innovative infrastructure are considered. The main indicators of the socio-economic development of the science city of Koltsovo are analyzed in comparison with similar indicators of the Novosibirsk region. Particular attention is paid to the budget of Koltsovo, the dynamics of its income and expenses. The article emphasizes the importance of science cities as key elements of the national innovation system.

75-96
Abstract

The article proposes the concept of trans-regional centers of economic growth as key elements of Russia’s spatial development. The main factors in the formation of these centers are systematized and analyzed: natural-geographical, historical-cultural, sociodemographic, economic, institutional, and technological. The evolution of the significance of factors in modern conditions is substantiated: the decreasing role of resource availability with the increasing importance of human capital, innovation potential, and the quality of the institutional environment. The research results are of interest in the context of implementing the Strategy for Spatial Development of the Russian Federation until 2030.

STATISTICS AND ECONOMIC DIMENSION

97-109
Abstract

The article defines the age limits of the “youth” category based on the specifics of crime accounting in criminal statistics. The portal of legal statistics and the website of the Prosecutor General’s Office of Russia are used as the main sources of information. The dynamics of the crime rate with the allocation of high, medium and low levels in the Novosibirsk region and in Russia for 2008–2024 is analyzed. The adopted state regulations and regional and municipal programs aimed at reducing youth crime are reflected. A regression model of youth crime in the Novosibirsk region with a linear downward trend was built and a forecast was made until 2026. The seasonality in the identification of criminals among minors and students in the Novosibirsk region is demonstrated.

BUSINESS INFORMATICS

110-149
Abstract

Crypto-primitives of electronic digital signature (EDS) are quite important components in any information security subsystem of national blockchain ecosystems and platforms. Most of the known EDS schemes are based on the assumption of the computational complexity of large number factorization problems (for example, RSA) or discrete logarithm (such as DSA and ECDSA). However, the obtained scientific and technical results in the field of post-quantum cryptology and quantum computing call into question the sufficiency of the known crypto-primitives of EDS. For this reason, the relevance of new, post-quantum EDS schemes based on such sections of mathematics that are capable of ensuring the quantum stability of the mentioned systems to intruder attacks using a quantum computer is growing. This article presents the results of a critical analysis of the known EDS schemes based on lattice theory. The emphasis is on the practical aspects of using these crypto primitives (efficiency, quantum stability, key size, etc.)

150-170
Abstract

The article considers game-theoretic modeling of researchers’ mobility between cities of own country. Two simple game-theoretic models are constructed. The first model characterizes the decision-making process of a researcher regarding the location of his activity by assessing the probability of success of such activity in conditions of individual or group participation, and is an antagonistic (matrix) game. The second model takes into account the interaction of researchers in a group, expressed through comparison of changes in individual and joint knowledge. Different professional and quantitative composition of researchers in cities generates multiple equilibria, characteristic of coordination and anti-coordination games. The problem of choosing the best Nash equilibrium is proposed to be solved using an additional parameter: the degree of possibility of continuing a scientific topic that was conducted in the city of departure. It is revealed that differences in the degree of such possibilities between cities can form the priority of researchers’ movement.

FINANCE, ACCOUNTING AND ANALYSIS

171-186
Abstract

The article examines the main theoretical provisions contained in Russian accounting standards and concerning financial statements in general and their key summary indicators. It is shown that these provisions are incomplete, are not definitions from a scientific point of view and do not reveal the economic meaning of capital and profit. Then, using specific examples, the practical consequences of the identified shortcomings are considered, consisting, among other things, in the emergence of many alternatives to the traditional accounting model, calling into question the expediency of its application.

187-205
Abstract

The article attempts to consider accounting as a business language or, in other words, to see accounting as a linguistic image of accounting. Two key aspects of accounting, as a specific language, are analyzed – readability in accounting and the linguistic relativity hypothesis (the Sapir–Whorf hypothesis). The main directions of studying readability in accounting have been highlighted, and the application of the Sapir –Whorf Hypothesis to accounting as a business language has been confirmed. The directions of further research are highlighted, including the sociolinguistics thesis and accounting as well as bilingual thesis in accounting.

THEORETICAL SEARCH AND OFFERS

206-220
Abstract

The article shows that in the course of rethinking the purpose of business in foreign countries, the interpretation of the goal as going beyond profit maximization began to dominate. The proposed paradigm expands the problem field and is associated with the recognition of added value as a special category that characterizes the main goal of the organization’s business activity and its result – the total income received by the organization as a result of its contribution to the creation of a social product. Based on this, a conceptual description of the endogenous process of building business models with high added value is given.

221-237
Abstract

The relevance of studying various aspects of corporate social responsibility has been the subject of extensive research in recent decades. However, in the modern era, a new economic paradigm based on digital technologies and information networks is fundamentally changing the traditional economic environment and activities, leading to a profound restructuring of corporate business models, organizational structures, and market competition patterns. This paper presents a broad overview of international and domestic research related to corporate social responsibility. The article is divided into several sections, addressing specific issues of corporate social responsibility and deductively revealing its importance for the effective functioning of an organization. Key aspects of the paper include interpreting the relationship between corporate social responsibility and digital technologies, assessing the debate on corporate social responsibility and corporate digital social responsibility, and finally, exploring the specifics of developing corporate social responsibility in a remote workforce. The use of a bibliographical approach to interpreting the problem of corporate social responsibility provided a clear understanding of the issues discussed. The data obtained during the study served as the basis for developing recommendations on the issue under consideration.

238-251
Abstract

This study reveals effective mechanisms related to reducing the risk of internal economic crimes in the insurance industry. We conducted a survey of employees who hold key positions in leading Russian insurance entities. This study analyzes the prevalence and effectiveness of crime prevention mechanisms as well as the incidence and impact of internal economic crimes. Our results highlight the key features of internal economic crimes in Russian insurance companies, including behavioral red flags of principal perpetrators.



ISSN 2073-6495 (Print)