ITJEMAST 10(16) 2019

Volume 10 Issue 16 (2019) (Special Issue on

Innovation & Management Sciences with Social Concerned Research Showcase of RUSSIA) ISSN 2228-9860 eISSN 1906-9642

http://TuEngr.com

SOLUTIONS FOR REDUCTION OF TIME AND EXPENSES OF BUSINESS MANAGEMENT VIA 1C: PAYROLL & HR MANAGEMENT SOFTWARE AN ANALYTICAL REVIEW OF METHODS FOR DETERMINING HEAT LOSS OF A BUILDING OBJECT AN ATTRACTIVE ASSESSMENT ON BUILDING ENTERPRISES INTO CONDITIONS FOR REGIONAL SUSTAINABLE DEVELOPMENT

NEURAL NETWORKS WITH PSEUDO-RANDOM DISTRIBUTION OF RELATIONSHIPS USING THE EXAMPLE OF MERCURY ELECTROLYZER OPERATION MODE MODELING MONITORING AND CONTROLLING BANKING SYSTEM VIA FINANCIAL STABILITY ASSESSMENT MATHEMATICAL MODEL OF PSYCHOPHYSIOLOGICAL ADAPTATION OF INTERNATIONAL STUDENTS THROUGH DOSED PHYSICAL ACTIVITIES ROLE AND PLACE OF LIFE-LONG LEARNING IN THE UNIVERSITY EDUCATION SYSTEM LOST FREEDOMS OF GENERATION CAUSING DESTRUCTION OF ECONOMIC GROWTH'S POTENTIAL HISTORICAL ASPECTS OF THE ECONOMIC ENTITIES’ FINANCIAL REPORTING DEVELOPMENT IN RUSSIA SPECIAL ASPECTS OF RECOVERY PROCEEDINGS AGAINST NON-TYPICAL REAL PROPERTY FACILITIES

DYNAMICS OF SELF-EMPLOYMENT IN THE CITY OF KAZAN: A CONTENTRELATED ANALYSIS OF e-BUSINESS PROFILES ON A SPECIALIZED INTERNET SITE

CONTINUITY OF GENERATIONS AND FESIVE CULTURE IN RUSSIA: ESSENTIAL CHARACTERISTICS

PROJECT MANAGEMENT IN STATE AUTHORITIES: RESULTS OF IMPLEMENTATION IN THE REGION

PHILOSOPHY-BASED SCIENTIFIC ORIGINS OF MANAGEMENT THEORY AND PRACTICE

OPTIMIZATION OF TAX SYSTEM BUSINESS PROCESSES

INFLUENTIAL PROCESSES OF IMPORT SUBSTITUTION ON THE POTENTIAL OF FOOD SECURITY IN THE MODERN RUSSIAN ECONOMY

2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies.

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

International Editorial Board

Editor-in-Chief Ahmad Sanusi Hassan, PhD Professor Universiti Sains Malaysia, MALAYSIA

Executive Editor Boonsap Witchayangkoon, PhD Associate Professor Thammasat University, THAILAND

Editorial Board:

Assoc. Prof. Dr. Mohamed Gadi (University of Nottingham, UNITED KINGDOM) Professor Dr.Hitoshi YAMADA (Yokohama National University, JAPAN) Professor Dr. Chuen-Sheng Cheng (Yuan Ze University, TAIWAN ) Professor Dr.Mikio SATOMURA (Shizuoka University, JAPAN) Professor Dr.Chuen-Sheng Cheng (Yuan Ze University, TAIWAN) Emeritus Professor Dr.Mike Jenks (Oxford Brookes University, UNITED KINGDOM ) Professor Dr.I Nyoman Pujawan (Sepuluh Nopember Institute of Technology, INDONESIA) Professor Dr.Toshio YOSHII (EHIME University, JAPAN) Professor Dr.Neven Duić (University of Zagreb, CROATIA) Professor Dr.Dewan Muhammad Nuruzzaman (University Malaysia Pahang MALAYSIA) Professor Dr.Masato SAITOH (Saitama University, JAPAN)

Scientific and Technical Committee & Editorial Review Board on Engineering, Technologies and Applied Sciences:

Associate Prof. Dr. Paulo Cesar Lima Segantine (University of São Paulo, BRASIL) Associate Prof. Dr. Kurt B. Wurm (New Mexico State University, USA ) Associate Prof. Dr. Truong V.B.Giang (Vietnam National University, Hanoi, VIETNAM) Associate Prof. Dr. Fatemeh Khozaei (Islamic Azad University Kerman Branch, IRAN) Assistant Prof.Dr. Zoe D. Ziaka (International Hellenic University, GREECE) Associate Prof.Dr. Junji SHIKATA (Yokohama National University, JAPAN) Assistant Prof.Dr. Akeel Noori Abdul Hameed (University of Sharjah, UAE) Assistant Prof.Dr. Rohit Srivastava (Indian Institute of Technology Bombay, INDIA) Assistant Prof. Dr.Muhammad Yar Khan (COMSATS University, Pakistan) Assistant Prof. Dr. David Kuria (Kimathi University College of Technology, KENYA ) Dr. Mazran bin Ismail (Universiti Sains Malaysia, MALAYSIA ) Dr. Salahaddin Yasin Baper (Salahaddin University - Hawler, IRAQ ) Dr. Foong Swee Yeok (Universiti Sains Malaysia, MALAYSIA) Dr.Azusa FUKUSHIMA (Kobe Gakuin University, JAPAN) Dr.Yasser Arab (Ittihad Private University, SYRIA).

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies.

:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

Volume 10 Issue 16 (2019) http://TuEngr.com

ISSN 2228-9860 eISSN 1906-9642

FEATURE PEER-REVIEWED ARTICLES

NEURAL NETWORKS WITH PSEUDO-RANDOM DISTRIBUTION OF RELATIONSHIPS USING THE EXAMPLE OF MERCURY ELECTROLYZER OPERATION MODE MODELING

10A16A

MONITORING AND CONTROLLING BANKING SYSTEM VIA FINANCIAL STABILITY ASSESSMENT

10A16B

MATHEMATICAL MODEL OF PSYCHO-PHYSIOLOGICAL ADAPTATION OF INTERNATIONAL STUDENTS THROUGH DOSED PHYSICAL ACTIVITIES

10A16C

ROLE AND PLACE OF LIFE-LONG LEARNING IN THE UNIVERSITY EDUCATION SYSTEM

10A16D

LOST FREEDOMS OF GENERATION CAUSING DESTRUCTION OF ECONOMIC GROWTH'S POTENTIAL

10A16E

HISTORICAL ASPECTS OF THE ECONOMIC ENTITIES’ FINANCIAL REPORTING DEVELOPMENT IN RUSSIA

10A16F

SPECIAL ASPECTS OF RECOVERY PROCEEDINGS AGAINST NONTYPICAL REAL PROPERTY FACILITIES

10A16G

CONTINUITY OF GENERATIONS AND FESIVE CULTURE IN RUSSIA: ESSENTIAL CHARACTERISTICS

10A16H

OPTIMIZATION OF TAX SYSTEM BUSINESS PROCESSES

10A16I

PHILOSOPHY-BASED SCIENTIFIC ORIGINS OF MANAGEMENT THEORY AND PRACTICE

10A16J

i

INFLUENTIAL PROCESSES OF IMPORT SUBSTITUTION ON THE POTENTIAL OF FOOD SECURITY IN THE MODERN RUSSIAN ECONOMY

10A16K

SOLUTIONS FOR REDUCTION OF TIME AND EXPENSES OF BUSINESS MANAGEMENT VIA 1C: PAYROLL & HR MANAGEMENT SOFTWARE

10A16L

AN ANALYTICAL REVIEW OF METHODS FOR DETERMINING HEAT LOSS OF A BUILDING OBJECT

10A16M

AN ATTRACTIVE ASSESSMENT ON BUILDING ENTERPRISES INTO CONDITIONS FOR REGIONAL SUSTAINABLE DEVELOPMENT

10A16N

DYNAMICS OF SELF-EMPLOYMENT IN THE CITY OF KAZAN: A CONTENT-RELATED ANALYSIS OF e-BUSINESS PROFILES ON A SPECIALIZED INTERNET SITE

10A16O

PROJECT MANAGEMENT IN STATE AUTHORITIES: RESULTS OF IMPLEMENTATION IN THE REGION

10A16P

Contacts: Professor Dr.Ahmad Sanusi Hassan (Editor-in-Chief), School of Housing, Building and Planning, UNIVERSITI SAINS MALAYSIA, 11800 Minden, Penang, MALAYSIA. Tel: +60-4653-2835 Fax: +60-4-657 6523, Sanusi @ usm.my, Editor @ TuEngr.com Associate Professor Dr.Boonsap Witchayangkoon (Executive Editor), Faculty of Engineering, THAMMASAT UNIVERSITY, Klong-Luang, Pathumtani, 12120, THAILAND. Tel: +66-2-5643005 Ext 3101. Fax: +66-2-5643022 DrBoonsap @ gmail.com Managing Office TUENGR Group, 88/244 Moo 3, Moo Baan Saransiri, Klong#2, KlongLuang, Pathumtani, 12120, THAILAND. Tel/WhatsApp: +66-995535450.

Postal Paid in MALAYSIA/THAILAND.

ii

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16A

NEURAL NETWORKS WITH PSEUDO-RANDOM DISTRIBUTION OF RELATIONSHIPS USING THE EXAMPLE OF MERCURY ELECTROLYZER OPERATION MODE MODELING a

b

Olga Anatolievna Medvedeva , Aleksandr Nikolaevich Ivanov , b

Nikolay Danilovich Morozkin , Svetlana Anatol’evna Mustafina a b

b*

Institute of Computational Mathematics and Information Technology, Kazan Federal University, RUSSIA Department of Applied Informatics and Numerical Methods, Bashkir State University, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 29 April 2019 Received in revised form 02 August 2019 Accepted 19 August 2019 Available online 16 September 2019

This article analyzed the applicability of artificial neural networks to solve the problems of physicochemical process modeling using the example of the mercury electrolyzer operation mode used in caustic soda production. This paper also described the basic qualities of the existing neural networks and the ways of their training. The authors propose the solution to the problem of modeling based on the networks with pseudo-random distribution of connections. This paper described the architecture of these networks, three learning algorithms are proposed.

The implementation of neural networks with pseudo-random distribution of connections was performed by Python programming language. The article presents the comparative learning results of different networks with different sets of hyperparameters. Also, the determination of the optimal settings of neural networks allows achieving high learning efficiency.

The resulting neural network model described the electrolysis process adequately in accordance with the available source data.

Keywords: Neural networks Modeling; Machine learning; Hyperparameters; Electrolysis; Pseudorandom distribution of connections.

© 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION Neural networks are widely used to solve a wide range of tasks, such as the forecasting of economic indicators, pattern recognition, the modeling of various processes, etc. [1]. The effectiveness of the neural network is directly determined by the quality of its training [2]. The purpose of neural network training is to minimize the calculation error while maintaining the network response in case of source data change [3]. Learning is achieved by changing the weights of the synaptic connections of neurons [4]. *Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

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Earlier, Verbos [5] described the method of neural network training, the algorithm for backpropagation of error, which is based on neural network error functional reduction using the gradient descent method. The change of neuron weight in the algorithm occurs in the opposite direction to the gradient. This fact requires that the activation function of neuron was differentiable.

The error functional, calculated for the output layer neuron training is transmitted to the neurons of the underlying layers in accordance with their contribution to the final discrepancy.

The error function can be represented by

E  yˆ  y,

(1)

where ŷ and y the true and the calculated value of the output parameter.

Then the weight change value will be written as follows:

wi    ai1 ,

(2)

- for the output layer:

  E  a   , s

(3)

- for hidden layers:

  1  wi1  a   , s

where  is the error value for a given neuron;  layer; a

s

(4) 1

– the error value for the neuron of the next 1

– the value of the activation function derivative from the accumulator function; ai 1

the neuron activation value of the previous layer (input value for this neuron); wi

–

– the weight of

the synaptic connection between the given neuron and the neuron of the next layer.

The EBP algorithm has been proposed by the author for a multi-layered neural network without using a gradient method. This algorithm consists of two steps. First, fictitious teacher signals for the outputs of each hidden layer unit are algebraically determined by an error backpropagation (EBP) method. Then, the weight parameters are determined by using an orthogonal projection (EBP-OP) method, or an exponentially weighted least squares (EBP-EWLS) method. It is shown that the algorithm is also applicable to an interconnected neural network.

The method of error backpropagation (EBP) remains one of the most common and effective methods of neural network training to this day. However, this method has certain limitations [6]. One of the limitations is associated with the use of gradient descent, namely, the slowdown of learning when the objective function value reaches the “plateau” and the lack of protection against convergence at the local minimum. It is necessary to calculate the values of the activation function derivative for the gradient descent method. However, not all activation functions are smooth and have a nonlinear derivative over the entire domain. In this regard, sigmoidal functions that meet the requirements of nonlinearity and differentiability are used most often as activation functions [7].

It should also be noted that the error back-propagation method can be used exclusively in the networks whose graphs do not contain loops. Such networks are called non-recursive ones. These

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Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

include, for example, multilayer perceptrons [8].

A neural network with a pseudo-random distribution of connections presents most of the generated graphs with different cycles, and their number directly depends on the degree of this network connectivity. Also, the presence of loops (when the corresponding restriction is removed) as the elementary cycles of unit length leads to the impossibility of this training method used in an unchanged form. Neural networks are typically used to build classification or regression models i.e. they take inputs and predict either a discreet result (classification) or a continuous value (regression).

An example of classification would be to take a collection of pixels and predict whether the image represents a given object.

Thus, the issue of appropriate algorithm development arises that are applicable for such network training, as well as those with high learning efficiency in a wide range of network parameters.

A critical issue of Neural Network-based large-scale data mining algorithms is how to speed up their learning algorithms. This problem is particularly challenging for Error Back-Propagation (EBP) algorithm in Multi-Layered Perceptron (MLP) Neural Networks due to their significant applications in many scientific and engineering problems. In this paper, we propose an Adaptive Variable Learning Rate EBP algorithm to attack the challenging problem of reducing the convergence time in an EBP algorithm, aiming to have a high-speed convergence in comparison with standard EBP algorithm. The idea is inspired by adaptive filtering, which led us into two semi-similar methods of calculating the learning rate. Mathematical analysis of AVLR-EBP algorithm confirms its convergence property. The AVLR-EBP algorithm is utilized for data classification applications.

Simulation results on many well-known data sets shall demonstrate that this algorithm reaches a considerable reduction in convergence time in comparison to the standard EBP algorithm. The proposed algorithm, in classifying the IRIS, Wine, Breast Cancer, Semeion and SPECT Heart datasets shows a reduction of the learning epochs relative to the standard EBP algorithm.

2. MATERIALS AND METHODS FOR PROBLEM SOLUTION, ACCEPTED ASSUMPTIONS In order to train the networks with a pseudo-random distribution of links, the authors of the article propose several modifications of error back-propagation method, which are able to carry out the process of such architecture network learning effectively: - electric circuit method; - the method of error backpropagation with graph bypassing by depth; - the method of error backpropagation with graph bypassing by width.

2.1 ELECTRIC CIRCUIT METHOD It is acceptable to take one of the following values as the criterion for neuron input significance at the current stage of learning: - communication weight; - input signal value; *Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

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- the input signal weighted value (the product of input activation and link weight); - the derivative value of the daughter neuron activation function; - the product of the derivative activation function value of the daughter neuron and the weight of the corresponding connection.

During computational experiments, it was found that in most cases neural networks had the greatest learning efficiency, in which the absolute value (by module) of the input activation was used as the criterion for the input significance. The significance value is taken equal to 1 for the pseudo connection that implements the displacement of the neuron adder function.

Step-by-step algorithm for a neural network learning by electrical circuit method.

1) Running the learning procedure for each output neuron of the network by the order of their numbering.

2) The random development of a unique learning process identifier.

3) Each of the output neurons undergo several successive learning iterations. All actions are performed with the same process ID. A step-by-step learning algorithm for individual neurons using the electrical circuit method: 1) For the current neuron, the identifier is set equal to the learning process identifier.

2) They calculate the value of the derivative activation function for the given neuron.

3) They evaluate the significance of the neuron inputs.

4) Among the unvisited nodes (the identifiers of which do not coincide with the process identifier), the most significant input is selected by the absolute value of the input activation in case of their availability.

5) For this input, the weight is adjusted by the error back-propagation method.

6) If this input is connected to a real neuron and does not implement an offset, then the learning algorithm is applied recursively to this neuron. The value of the error functional for such a neuron is calculated by the product of the current error and the weight of the corresponding connection.

2.2 ERROR BACK PROPAGATION METHOD WITH GRAPH BYPASSING BY DEPTH The following algorithm is performed in turn for each output neuron of the network: 1) For the current neuron, the identifier is set equal to the learning process identifier.

2) They calculate the value of the derivative activation function of the neuron.

3) For each input, weights are adjusted according to the error back-propagation method. If this input is connected to a real and unvisited neuron, then the learning algorithm is applied recursively to this neuron. The value of the error functional for such a neuron is calculated by the product of the current error and the weight of the corresponding connection.

2.3 ERROR BACK PROPAGATION METHOD WITH GRAPH BYPASSING BY WIDTH The following algorithm is performed in turn for each output neuron of the network: 1) For the current neuron, the identifier is set equal to the identifier of the learning process.

2) The value of the neuron activation function derivative is calculated.

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Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

3) For each input, weights are adjusted according to the error back-propagation method.

4) The recursive application of the learning algorithm is performed for each input that is connected to a real and unvisited neuron. The value of the error functional for such a neuron is calculated by the product of the current error and the weight of the corresponding connection.

2.4 ALGORITHM TESTING The abovementioned neural network learning algorithms were tested by the simulation of the mercury electrolysis cell operation mode.

Figure 1: Mercury Electrolyzer Device This device consists of the horizontal bath A with a salt solution. At the same time there is the layer of mercury (liquid sodium amalgam) at the bottom of the bath, which is the cathode 2. The anode 1, consisting of metal oxide plates, is dipped into salt solution using special frames.

According to the reference data [9], the theoretical value of the voltage required for the implementation of the electrolysis process makes 3.1 V. However, the practical value of the required voltage is somewhat higher. This is due to the resistance of the salt solution, which is greatly enhanced after its filling with chlorine bubbles.

Voltage is one of the most important indicators responsible for electrolysis process quality and safety. Therefore, an urgent task is to simulate this process in order to calculate the voltage for various device operation modes. The task is reduced to an approximation of the electrolysis cell voltage dependence on the abovementioned factors [10].

3. RESULTS In order to train neural networks based on experimental data, the training sample was prepared in CSV format. The sample volume makes 525 records [11].

Each entry contains the following values: 1) 1) Current power, kA. The values of integer type located in the interval [90; 425]. Input parameter.

2) 2) Solution temperature, ºС. Values of integer type located in the interval [60; 80]. Input parameter.

3) 3) The distance between electrodes, mm. The values of integer type located in the interval [5; 7].

Input parameter.

4) 4) Voltage, V. Real type values with the accuracy of up to 2 characters, located in the interval [3.41; 5.56]. Output parameter *Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

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Using the settings in the normal method, the input parameter values were normalized [12] to the interval [-1; 1].

Since during the electrolyzer operation the voltage is capable of changing over a wide range, the output value was normalized from the interval [0; 1] in the interval [3; 6].

Neural networks were used for training with the following set of parameters:                

stabilization of activations is absent; logistic activation function; learning rate - 0.1; random key values in the range [1; 109]; the steepness of activation function is equal to one; initialization of weights with random values in the range [-0.5; 0.5] with a uniform distribution law; there is no regularization of scales; 2nd order error functional; loop development prohibition; multiple bond development prohibition; the number of input neurons - 3; all network inputs are continuous; the number of output neurons - 1; the output is continuous; the number of hidden neurons - 4; network connectivity - 3.

Figure 2: The graph of error functional average values in the learning process Figure 2, the learning process was carried out using various learning algorithms in order to compare their effectiveness. They tested the algorithms of the “electrical circuit” with 2, 3, and 4 repeats of training, as well as the algorithms of error backpropagation with the bypass of the graph by depth and width.

As a training sample, they used the entire array of source data. The sample records were processed in random order at each iteration of learning. The duration of training was 300 epochs.

The example was considered as recognized if the absolute error was no more than 0.1 V. In order to assess statistically the efficiency of the algorithms for each training option, the calculation was made with 10 repetitions at different network key values (Figures 2 and 3).

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Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

Figure 3: The graph of average learning efficiency by various methods Figure 4 shows that during the approximation problem solution, the error backward propagation (EBP) algorithm with the graph bypass by width provides the highest efficiency. On the contrary, the algorithm of error backpropagation with the graph bypass by depth leads to the error value increase in most cases. They also performed a comparison of the most efficient neural networks for each of 10 repetitions (Figures 4 and 5).

Figure 4: The graph of the smallest error functionals in the learning process

Figure 5: The graph of best learning result efficiency by various methods *Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

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According to network training schedules that showed the best result, it follows that the method of error back-propagation by depth can also lead to error decrease and to recognized example number increase. However, the low rate of error reduction and the high probability of the opposite effect suggest that this method is ineffective.

It should also be noted that the considered task of the electrolyzer operation mode modeling does not require the analysis of the previous values, that is, it is static [13]. However, due to the presence of cycles in the structure of applied neural networks, the accumulations of activations occur from previous sets of input data. In fact, the input data are processed as the values of a certain time series [14–16].

In order to eliminate the influence of the previous examples, they considered the neural networks which turned on activation stabilization. A neuron was considered as stabilized if during the reprocessing of the same data set, the value of its activation changed by 0.0033 maximum. This value was chosen due to the fact that this error will be 0.01 V during the output signal normalization, that is, it will correspond to the experimental data accuracy.

Other parameters were left with the same values as in the previous case. The learning outcomes are presented in Figures 6-9.

Figure 6: The graph of the error functional average values in the process of neural network learning with stabilization

Figure 7: The graph of average learning efficiency of neural networks with stabilization by various methods

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Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

4. DISCUSSION Estimates of the average learning efficiency for various methods at the end of 300 epochs are presented in Table 1 depending on stabilization presence or absence.

Figure 8: An error functional concerning the best learning results of neural networks with stabilization by various methods

Figure 9: The best learning result effectiveness concerning the neural networks with stabilization by various methods.

Table 1: Average efficiency of learning.

Method Electric circuit method, 2 repeats of training Electric circuit method, 3 repeats of training Electric circuit method, 4 repeats of training Error backpropagation method with graph bypassing by depth Error backpropagation method with graph bypassing by width

Without stabilization, % 27,8287 35,2572 42,8380 15,5810 47,3524

With stabilization, % 35,4476 37,9047 39,4666 14,3239 60,7047

Thus, the use of neuron activation stabilization leads to the learning process efficiency increase:  

for the method of error backpropagation with the graph bypassing by width; for the method of the electric circuit with small values of learning repetitions (as compared to the network connectivity).

*Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

9

A slight decrease of example recognition efficiency for other methods is associated with result statistical error.

Also, they performed the evaluation of the execution period for various learning algorithms. The computer with the following characteristics was used for testing: Intel Core i5-7200U processor with 2 cores, the processor frequency makes 2.7 GHz with frequency increase to 3.1 GHz by Turbo Boost technology, DDR4 memory - 12 GB, operating system - 64-bit Windows 10 Home for a single language, version 1803, build 17134.81, Python 3.6.5.

The diagram of the learning process average duration is shown in Figure 10. The results of benchmarking indicate that the duration of training for different algorithms varies slightly. The use of stabilization (with the chosen accuracy) leads to the duration increase only by 0.1%.

Figure 10: The average duration of various learning algorithms.

5. CONCLUSION The achieved learning efficiency makes 93.333% of recognized examples. The highest efficiency was shown by the error backpropagation algorithm with the graph bypassing by width.

This observation is consistent with the fact that the neural network bypassing by width describes most accurately the process of error backpropagation in multilayer neural networks: layer by layer from the output layer to the deep ones. Since the operation mode of the mercury electrolyzer was modeled for a static model - without taking into account time, the use of algorithms with output value stabilization showed the greatest efficiency.

Thus, the result shows that these algorithms are effective for neural network training with a pseudo-random distribution of connections. In order to solve the regression problems, the modified error back-propagation algorithm with the graph bypass by width and signal stabilization showed the highest efficiency.

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Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

6. AVAILABILITY OF DATA AND MATERIAL Information used and generated from this work is available by contacting the corresponding author.

7. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. The study was carried out with the financial support of the Russian Foundation for Basic Research in the framework of the research project No. 17-47-020068 and the project No. 13.5143.2017/8.9, carried out by the university as part of the government assignment from RF Ministry of Education and Science.

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Internet journal "Naukovedenie", 9(3): (40), p. 89.

[2] Shaymukhametov, D.R., Mustafina, S.A., & Shaymukhametova, D.V. (2017). Direct simulation of methylbutene dehydrogenation process to isoprene based on artificial neural networks. Bulletin of the Technological University, 20(24): 123-126.

[3] Starikov, A. (2011). Neural networks - mathematical apparatus. BaseGroup Labs.

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[5] Werbos, P.J. (1974). New tools for the behavioral sciences. Ph.D. thesis, Harvard University, Cambridge, MA, 453 p.

[6] Zlobin, V.K., & Ruchkin, V.N. (2011). Neural networks and neurocomputers. SPb.: BHV-Petersburg, 256 p.

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[9] Yakimenko, L.M., & Pasmanik, M.I. (1976). Handbook for chlorine, caustic soda and basic chlorine product manufacture. M.: Chemistry, 600 p.

[10] Shulaeva, E.A., Shulaev, N.S., & Kovalenko, Yu.F. (2016). Modeling of the electrolyzer parameters during caustic soda, chlorine and hydrogen production. Oil and gas business, 14(4): 103-107.

[11] Lagunov, N.A., & Mezentseva, O.S. (2014). Analysis and experimental study of neural network training quality dependence on the quality of training sample parameters. Bulletin of the North Caucasus Federal University, 5: 15-21.

[12] Nikulin, V.N., Kanishchev I.S., & Bagaev I.V. (2016). The methods of data balancing and normalizing to improve the quality of classification. Computer tools in education, 3: 16-24. *Corresponding author (Svetlana Anatol’evna Mustafina) Email: samustafina@strbsu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16A http://TUENGR.COM/V10A/10A16A.pdf DOI: 10.14456/ITJEMAST.2019.211

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[13] Sinchukov, A.V. (2016). Modern classification of mathematical models. Innovation Science, 3-1(15): 214-215.

[14] Tatyankin, V.M. (2014). The use of multilayer neural networks for time series prediction.

Priority trends of science and education development, 3(3): 195-197.

[15] Kataseva, D.V., Katasev, A.S., Kirpichnikov, A.P., & Abyanov, B.E. (2016). Fuzzy neuro model for time series analysis and forecasting. Bulletin of the Technological University, 19(13): 127-131.

[16] Kolesenkov, A.N., & Konkin, Yu.V. (2015). Neural network modeling for time series prediction. The dynamics of complex systems - XXIst century, 9(3): 10-13.

Professor Dr. Svetlana Anatol’evna Mustafina is Professor at Bashkir State University, Russia. She holds a Doctor of Physio-Mathematical Sciences degree. Her scientific interests include Mathematical Modeling of Chemical-Technological Processes.

Olga Anatolievna Medvedeva is an Associate Professor at the Department of Fundamental Informatics and Information Technology and the Department of Programming Technologies, Institute of Computational Mathematics and Information Technology, Kazan Federal University (KFU). She is a Candidate of physical and mathematical sciences at Kazan Federal University. She has a Master’s degree in Mathematics, Computer Science and Computer Engineering from Faculty of Physics and Mathematics, Sterlitamak State Pedagogical Academy. Her research encompasses Physical chemistry, mathematical models of chemical reactions".

Aleksandr Nikolaevich Ivanov is a Graduate Student at Bashkir State University, Russia. He is a Senior Researcher at Alexander Butlerov Institute of Chemistry. He is a Candidate of Science. His research is related to Chemistry and Math Modeling.

Professor Dr.Nikolay Danilovich Morozkin is Rector of Bashkir State University, Russia. He is Professor at the Department of Applied Informatics and Numerical Methods, Bashkir State University. He holds a Doctor of Physical and Mathematical Sciences degree from Kazan Federal University, Russia. His research is in the field of Math Modeling.

12

Olga Anatolievna Medvedeva, Aleksandr Nikolaevich Ivanov, Nikolay Danilovich Morozkin, Svetlana Anatol’evna Mustafina

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16B

MONITORING AND CONTROLLING BANKING SYSTEM VIA FINANCIAL STABILITY ASSESSMENT Elvira Ildarovna Bulatova

a*

a

, Ekaterina Alekseevna Potapova , a

Regina Andreevna Fathutdinova , Ruslan Chirgishanovich Yandiev a

a

Institute of Management, Economics and Finance, Kazan Federal University, Kazan, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 06 April 2019 Received in revised form 19 June 2019 Accepted 28 June 2019 Available online 16 September 2019

This article presents the results of a structural-dynamic analysis of the Russian Federation's banking system's current state and its exposure to financial risks. The results of the study confirm the feasibility of using the financial sustainability indicator as a tool for monitoring and controlling the Russian Federation's banking system's current state. In the course of the study, the financial sustainability index was calculated Keywords: both for the banking system as a whole and for specific banks selected Financial risk; by the criterion "is or is not under sanctions", which is a relevant aspect Financial soundness; in the context of financial sanctions risks when determining flexibility, Banking System; sustainability and ability level the adverse effects of commercial banks.

Financial Soundness With regular calculation of financial stability indexes, timely detection Index; Financial sustainability indicator. of the banking system financially successful participants with effective risk management is possible, which for commercial banks themselves is a significant competitive indicator, since the concentration of the main customer base occurs among the most successful market participants.

With the decline in the number of operating credit institutions, risk management ongoing modernization, banking under various economic complications, political, financial and other shocks, commercial banks have needed to identify their competitive potential and identify aspects of the development of the bank’s future strategy. © 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION The existing realities of the development of financial relations between the participants of various sectors of the economy lead to the need for careful control and management of risks arising in the course of their activities. The Russian banking system, at the moment, is undergoing significant changes in the form of increasing competition between existing credit institutions in the framework of the policy pursued by the Bank of Russia to optimize the number of participants in the country's banking system; the introduction in 2014 of foreign economic restrictions in the form of sanctions *Corresponding author (Elvira Ildarovna Bulatova). Email: bulatovaei@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16B http://TUENGR.COM/V10A/10A16B.pdf DOI: 10.14456/ITJEMAST.2019.212

1

against systemically important banks of the Russian Federation; rapid development of financial technologies, etc. Each of these aspects, both individually and in aggregate, may cause the likelihood of financial loss or deviation of the expected financial result of the credit institution from the planned amount, which is a financial risk.

Since financial risk accompanies all the activities of commercial banks, an integral part of the banking business is the implementation of effective risk management in the form of a competent combination of liquidity, risk, and profitability. In the case of increased income, the role of financial risk increases, which can have a negative impact on such a parameter as the financial stability of a commercial Bank.

Troshin [2] defines financial stability as one of the fundamental parts of the financial condition of the organization, characterized as a capacious, concentrating indicator that shows the degree of security of investments in the company. [2, p.112].

Shershneva [3] considers the commercial Bank financial stability as a complex phenomenon that reflects the state of financial resources and ensures the preservation of liquidity, profitability, and solvency of the Bank. [3, p.7].

Financial stability is a broader concept than financial risk. As a result of the financial risk implementation, the financial stability volatility index occurs. It is the commercial Bank financial stability that is the criterion for identifying problem areas by the Bank of Russia. Commercial banks' financial stability control and supervision are carried out at all stages of the commercial bank's life cycle: from control in the process of its activity, to financial recovery and possible revocation of the license.

2. METHOD The state of the Russian Federation banking system was studied using the following methods: tabulation, indexation, graphical analysis, structural-dynamic analysis, system analysis, induction, deduction, correlation analysis, in particular, methods of scientific knowledge.

3. RESULTS AND DISCUSSION As part of the structural and dynamic analysis of the Russian Federation banking system current state and its exposure to financial risks, it was found that a significant proportion of participants in the banking system “reduce their risk appetite” and adhere to conservative policy, making more investments in low-yield instruments (Figure 1).

Half of the credit institutions adhere to an increased share of low-income investments. In 2015-2018, the number of commercial banks with excess liquidity almost doubled, and their share in the total number of credit institutions tripled.

At the same time, the above aspect characterizes not only the excessive volume of liquidity of the banking system but also the excessive management of this type of risk (liquidity risk), also becoming a factor limiting overall economic growth.

2

Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

300

50

49

60 49

250

50 38

200 150

40

24

21

100

18

17

163

141

30 20

50

10

195 0

177

236

277

270

256

0 01.01.2013 01.01.2014 01.01.2015 01.01.2016 01.01.2017 01.01.2018 01.04.2018 01 января 01 января 01 января 01 января 01 января 01 января 01 апреля 01.07.2018 01 июля 2013 2014 2015 2016 2017 2018 2018 2018 Banks that place 30% or more of their assets on Deposit with the Bank of Russia, interbank Банки, которые 30% и более активов в совокупности размещают на депозите в Банке loans or securities. России, в МБК или ценные бумаги Доля указанных банков количестве организаций The share of these banks вinобщем the total number ofкредитных credit institutions.

Figure 1: Share of low-income investments of commercial banks of the Russian Federation in dynamics, % [4].

Considering the credit risk on the scale of the banking system of the country, there is no provision for possible losses on loans of loans of the fourth and fifth categories of quality (figure 2), which can be a prerequisite for an increase in financial risk and, as a consequence, a deterioration in the financial stability of participants in the banking sector.

10

%

8 6 4

104

110

105 102

105 98

97

8.2 6.6

6

6

9.4 8.3

6.7 94

10 93

90

10.1 90

9.8 92

100 %

12

95 90

2

85

0

80

The проблемных share of problem and bad loans the loan portfolio Доля и безнадежных ссудin в кредитном портфеле Покрытие безнадежных ссудreserves резервами Coverageпроблемных of problem иand bad loans with

Figure 2: Coverage of reserves for possible losses on loans of the fourth and fifth categories of quality in Russia, in% [6].

The sanctions imposed and the deterioration of the overall economic situation in the Russian Federation also affected the state of the banking system in the form of the expected decline in the share of retail lending in GDP by 2021 and a small increase in this indicator for the corporate block (Figure 3).

*Corresponding author (Elvira Ildarovna Bulatova). Email: bulatovaei@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16B http://TUENGR.COM/V10A/10A16B.pdf DOI: 10.14456/ITJEMAST.2019.212

3

120%

103%

100%

96%

100%

93%

92%

91%

92%

92%

80% 60% 38%

40%

15%

20%

41% 13%

36% 13%

33% 13%

36.70% 14%

32% 15%

32% 15%

32% 16%

0% 2014

2015

2016

2017

2018

2019*

2020*

2021*

Share of corporate lending GDP%в ВВП, % Доля корпоративного кредитования

Активы банковского сектора в ВВП, % Banking sector assets GDP% Доля розничного кредитования Share of retail lending GDP%в ВВП, %

Figure 3: Dynamics of assets of the banking sector and the share of lending to the retail and corporate sectors to GDP [1] At the same time, the expected decline in the volume of assets of the banking sector in GDP can be associated not only with certain imbalances in the overall state of the economy but also with the departure from the market of inefficient financial and credit institutions.

The sanctions also had an impact on the volume of foreign debt of Russian commercial banks, the decrease of which, to a greater extent, was associated with a decrease in the volume of funds in current accounts and deposits (Figure 4).

250,000

201,567 200,000

214,394 171,450

162,764 185,376

150,000

196,451

131,733 160,010

154,726 100,000

117,415

119,395 105,302

50,000

103,385 90,754

84,609 73,130

0 1/1/2012

1/1/2013

1/1/2014

Banks Банки

1/1/2015

1/1/2016

1/1/2017

1/1/2018

1/1/2019

Currentсчета accounts and deposits текущие и депозиты

Figure 4: External debt of Russian commercial banks in the dynamics of current accounts, mln.USD [7] Equally important is the emergence of investments between sister enterprises in the debt obligations of Russian commercial banks (Figure 5), which was not observed until the beginning of 2016.

The above-mentioned aspects actualize the need to create a new indicator that can collectively demonstrate the existing realities of the banking system of the Russian Federation in terms of their financial stability in ever-changing external and internal market conditions. The index of financial stability, which is based on a comparative analysis of the average market index and the index for commercial banks in the conditions of clustering, can be an indicator that can reflect these realities.

4

Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

6,000 5,000

5,499

Банки Banks

5,179

4,510

4,541

4,416

4,448

4,318

5,105 4,994 4,000

3,392 1,897

3,000

1,141

1,000

290

0

0 756

0 1/1/2014

151 34

52 41

65 33

1/1/2017

1/1/2018

1/1/2019

103

1/1/2015

инструменты предприятия прямого инвестирования

Direct investments of the Инвестиции предприятия enterprise in debt прямого инвестирования в instruments (reverse долговые инструменты investment)

2,000

1,118

Direct investor investments in debt Инвестицииofпрямого instruments a direct инвестора enterprise в долговые investment

1/1/2016

прямого инвестора (обратное инвестирование) Investments Инвестицииbetween между sister companies сестринскими предприятиями

Figure 5: Debt obligations to direct investors and enterprises of direct investment of Russian commercial banks, mln.USD [7] The formation of the financial stability index of the Russian banking system involves the implementation of the following stages: 1. Carrying out structural and dynamic analysis by collecting statistical data on the performance of credit institutions.

Data collection involves the accumulation of data characterizing the state of the banking system for a number of indicators that are formed in private indexes with the assignment of each of them with specific weights according to the expert evaluation (Table 1).

An important condition for the formation of the financial stability index of the banking sector of the economy of the Russian Federation is the possibility of expanding the range of both internal indicators of private indices and changes in the number of private indices themselves, which is necessary for a wider disclosure of aspects of the likelihood of both financial risks and the impact of sanctions processes on the financial stability of the system.

This determines the minimum and maximum values for each of the private indexes in the entire time range.

Table 1: Financial stability index of the banking system of the Russian Federation [5,7,10,11] Private index Capacity Index of the Russian Banking Sector Profitability Index of the Russian Banking Sector Index of international activities of the banking sector of the Russian Federation Foreign Index

Currency

Volatility

Banking Sector Participation Index

Indicators Assets / Liabilities of credit institutions (total), mln rub.

Capital credit organizations, mln.

Number of credit institutions Profit of credit institutions, million rubles Return on assets,% Return on equity,% Net international investment position of banks, mln. USD Balance of financial operations of banks (net lending (+) / net borrowing (-)), billion USD (external sector) Chinese Yuan, for 10 units.

US dollar per unit Euro rate, per unit Investments in debt securities, million rubles Investments in equity securities, million rubles Participation in subsidiary and affiliated joint-stock companies, mln rub.

Unit weight

*Corresponding author (Elvira Ildarovna Bulatova). Email: bulatovaei@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16B http://TUENGR.COM/V10A/10A16B.pdf DOI: 10.14456/ITJEMAST.2019.212

0,3

0,3 0,1

0,1

0,2

5

2. Calculation of "normalized indices" for each of the indicators according to one of the following two formulas, depending on the impact they have on the final result: For factors that have a positive impact on the final result, Formula (1) is used, Normalized indices for factors with positive impact =

(Actual Value − Minimum)

(1).

(Maximum − Minimum)

For factors that have a negative impact on the result, Formula (2) is used, Normalized indices for factors with negative impact =

(Maximum−Actual Value)

(2).

(Maximum−Minimum)

Table 2: An example of calculated "normalized indices" on the capacity index of the banking sector of the Russian Federation Indicators Assets / Liabilities of credit institutions (total), mln. Rub. Capital of credit organizations, mln. Rub. Number of credit institutions Profit of credit institutions, mln. Rub.

01.01.2015

01.01.2016

01.01.2017

01.01.2018

01.01.2019

0.8254

0.8822

0.8510

0.9055

1

0.0843 0.9999 0.0063

0.0957 0.9999 0.0020

0.0998 0.9999 0.0099

0.0999 0.9999 0.0084

0.1091 1 0.0143

3. Calculation of partial indices on the basis of the data obtained at the second stage, by finding the arithmetic mean: all indicators in each time period of the "normalized index" are added and divided by their number (Table 3).

For example, the capacity Index of the Russian banking sector for 2015 = (Assets/Liabilities of credit institutions for 2015 + capital of credit institutions for 2015 + number of credit institutions for 2015 + profit of credit institutions for 2015).) / 4 = (0.8254 + 0.0843 + 0.9999 + 0.0063) / 4 = 0.4790.

Table 3: Private indices of the index of financial stability of the banking system of the Russian Federation Private index Capacity Index of the Russian Banking Sector Profitability Index of the Russian Banking Sector Index of international activities of the banking sector of the Russian Federation Foreign Currency Volatility Index Banking Sector Participation Index

01.01.2015

01.01.2016

01.01.2017

01.01.2018

01.01.2019

0.4790

0.4950

0.4902

0.5034

0.5309

0.3261

0.0725

0.3986

0.3261

0.5543

0.1204

0.5002

0.2954

0.2996

0.4532

0.2765 0.2721

0.5717 0.3373

0.2559 0.3278

0.2747 0.3563

0.4125 0.3812

4. Calculation of the financial stability index of the banking system of the Russian Federation by weighing each particular index by its share and summing the data obtained in each time period.

To illustrate the changes in this index, it is advisable to present the data obtained in a graphical interpretation (Figure 6).

6

Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

0.600000 0.400000

0.488377 0.335626

0.344896

1/1/2015

1/1/2016

0.387300

0.377540

1/1/2017

1/1/2018

0.200000 0.000000 1/1/2019

Figure 6: Index of financial stability of the banking system of the Russian Federation in dynamics.

In the modern realities of the banking system, the use and analysis of the above-mentioned index can be misleading. For a complete definition of financial stability from the point of view of the probability of occurrence or existence of the banking institutions' financial risk, it is necessary to calculate the index of financial stability for each credit institution and to compare it with the rate of the General index of financial stability.

To calculate the financial stability index of specific banks, the following were determined: PJSC VTB as a systemically significant Bank, JSC Gazprombank as a Bank of an oil and gas company exposed to international sanctions, PJSC FC OTKRITIE as a Bank with the participation of the Agency for insurance of deposits in capital, JSC Alfa-Bank as a Bank with foreign capital.

These credit institutions can be classified according to the criterion of "caught/not caught" under the influence of sanctions, which is an important aspect in the context of sanctions financial risks in determining the flexibility, stability, and ability to neutralize the adverse consequences arising from these banks.

The calculation of this index for each Bank is made according to the above stages, however, private indexes have a wider range of indicators (Table 4).

Table 4: Financial Stability Index of Credit Institutions of the Russian Federation [8, 9, 10].

Private index The index of the balance sheet of banks that have fallen / not affected by the sanctions (all in thousands of rubles) Index of competitiveness of banks in terms of allocated/attracted funds (all in thousand rubles) Index of competitiveness of banks in terms of allocated/attracted funds (all in thousand rubles) Index of Regulatory (OH BR) condition of banks affected / not affected by sanctions

Bank performance index

Indicators Bank assets Net profit of the bank Bank capital Bank loan portfolio Bank deposit portfolio (deposits of individuals) Investment in securities IBC (interbank loans) received from the Bank of Russia Н1 H2 H3 Return on net assets,% Return on equity,% The level of overdue debt on the loan portfolio Reserve portfolio by loan portfolio

Unit weight 0.25

0.2

0.2

0.25

0.3

For a more accurate comparative analysis of the results on the index of financial stability of commercial banks, it is necessary to compare with the index of financial stability of the entire banking system.

An important aspect of this financial stability index is the clustering of the results in the form of *Corresponding author (Elvira Ildarovna Bulatova). Email: bulatovaei@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16B http://TUENGR.COM/V10A/10A16B.pdf DOI: 10.14456/ITJEMAST.2019.212

7

identifying the deviation of the data on the financial stability index for commercial banks from the index for the banking system as a whole. This aspect is important and can become a basis for determining the state of commercial banks both for the Bank of Russia as a mega-regulator and for the credit institutions themselves in determining the problem areas affecting their financial stability and competitive potential in determining the future strategy of their activities.

To identify the position of a commercial Bank, clustering is carried out in the form of a zone for determining the deviation of the financial stability index from the average market value with the formation of certain recommendations (Table 5).

Table 5: The color zone for determining the deviation of the indicator, in % Deviation 14 and above From 7 to 14 From 0 to 7 From -7 to 0 From -7 to -14 From -14 and below

Color

Name Success zone High Average Below the average Risk zone

Recommendation Work on a revolutionary leap Search for new methods of improving the strategy Search for classic methods of modernization of the existing strategy

Table 6 shows the deviation of the obtained values of the financial stability index of commercial banks from the market average to determine the hit in a given time period in a particular cluster and identify certain recommendations to preserve not only their financial stability but also the competitive potential in General.

Table 6: Deviation of the index of financial stability index for commercial banks from the average market (for the banking system), in % Name of the bank VTB Gazprombank FC "Discovery" Alfa Bank

2015 6.0897 1.0112 -0.2606 -2.3281

2016 15.5694 6.0361 7.2652 8.5438

2017 9.9507 4.4560 -0.3713 -0.8736

2018 12.2517 5.0072 -10.0189 -1.5485

0.7000 0.6000 0.5000 0.4000 0.3000 0.2000 0.1000 0.0000

2019 17.4705 -3.9504 -10.1501 -5.3689

Банковский сектор Banking sector РФ

ВТБ RF

VTB Газпромбанк Gazprombank ФК "Открытие" 2015

2016

Indicators Russian banking sector VTB Gazprombank FC "Otkrytie" Alfa-Bank

2017 2015 0.3356 0.3965 0.3457 0.3330 0.3123

2018 2016 0.3449 0.5006 0.4053 0.4175 0.4303

2019 2017 0.3873 0.4868 0.4319 0.3836 0.3786

2018 0.3775 0.5001 0.4276 0.2774 0.3621

2019 0.4884 0.6631 0.4489 0.3869 0.4347

Figure 7: The results of the comparison of the index of financial stability of the banking system of the Russian Federation and commercial banks in the dynamics

8

Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

According to the calculations, the graphical interpretation of the comparison of the index value for each Bank with the overall index of the entire banking system, taking into account the clustering, revealed the following results (Figure 7).

VTB PJSC demonstrates high financial stability, especially in comparison with the average market indicator. This aspect is confirmed by the fact that it is a systemically important Bank for Russia. At the same time, this Bank demonstrates flexibility in relation to its activities and improving financial stability throughout the analyzed period in the conditions of falling under sanctions.

The cluster approach also revealed a certain disproportion in the Bank of PJSC "VTB" at the beginning of 2015 in the form of a "middle" zone, which characterizes the impact of sanctions processes on this commercial Bank, but also demonstrates a well-built strategy to improve its financial stability in connection with the impact of foreign economic imbalances on its activities in the entire future analyzed period.

PJSC "FC Otkrytie" has seen a deterioration in financial stability since the beginning of 2017, which is due to the ongoing financial recovery of this financial and credit institution and a decrease in confidence on the part of customers to this Bank.

4. SUMMARY The above approach in determining the financial stability of Russian commercial banks and the banking system as a whole can become an indicator, monitoring and control of which will allow the Bank of Russia to determine the existing realities of the development of both the system itself and individual credit institutions, the sample of which can be carried out according to various criteria: systemically significant, TOP 10, TOP 30, large, cluster, with the participation of foreign capital, with the participation of the state in the capital of the Bank, regional and so on.

5. CONCLUSION As a result, with a regular calculation of financial stability indices, it is possible to timely identify the most financially successful and effective participant in the banking system, which is also an important indicator for commercial banks themselves. the concentration of the main customer base among the largest market participants, the reduction in the number of existing credit institutions, the constant modernization of risk management, strategy and flexibility in conducting activities in the conditions of various economic, political, financial and other shocks leads to the need to identify its competitive potential and develop certain aspects of the Bank's future strategy.

6. DATA AND MATERIAL AVAILABILITY Information regarding this study can be requested to the corresponding author.

7. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Financial support is acknowledged.

*Corresponding author (Elvira Ildarovna Bulatova). Email: bulatovaei@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16B http://TUENGR.COM/V10A/10A16B.pdf DOI: 10.14456/ITJEMAST.2019.212

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8. REFERENCES [1] Bulatova, E.I., Syurkova, S.M., Aliakberova, L.Z., Nurmukhamedov, E.R. (2017). Financial strategy for establishing leasing company. Proceedings of the international conference on trends of technologies and innovations in economic and social studies, 38: 87-92.

[2] Troshin, V.A. (2014). Problems of assessing the financial stability of a commercial Bank. Young scientist, 10: 263-266.

[3] Shershneva, E.G. (2017). Diagnostics of financial condition of commercial banks: textbook / E. G. Shershnev. — Ekaterinburg: Publishing house Ural. UN-TA: 112 p.

[4] Overview of the banking sector for the 1st half of 2018: risks retail / Research: Banks // the Rating Agency "Expert RA" – M – 2018 URL – https://asros.ru/public/files/19/18241-obzorbankovskogosektoraza1polugodie2018godaekspertra.pdf [5] Performance indicators of credit institutions / Banking sector // Official website of the Bank of Russia – URL: http://www.cbr.ru/statistics/?PrtId=pdko_sub [6] Forecast of banking sector development in 2019: on a positive note / Research: Banks //Expert RA rating Agency - 2018 – URL –https://raexpert.ru/researches/banks/bank_sector_forecast2019 [7] External sector statistics / Macroeconomic financial statistics // Official website of the Bank of Russia – URL: https://www.cbr.ru/statistics/?PrtId=svs [8] Statistics of commercial banks and the banking system of Russia // Analytical portal – URL: https://analizbankov.ru/index.php [9] The statistical base for commercial banks // news Agency "Banks.ru" - URL: https://banki.ru [10] Statistical data on the banking system of the Russian Federation / Statistics // Official website of the Bank of Russia – URL: http://www.cbr.ru/statistics/ [11] Financial markets / Statistics // Official website of the Bank of Russia – URL: http://www.cbr.ru/statistics/?PrtId=finr Elvira Ildarovna Bulatova is an Associate Professor at the Institute of Management, Economics and Finance, Kazan Federal University, Kazan, Russia. She is a Candidate of Economics. Her researches are Economy Management (including Economics, Management of Companies, Sectors and Complex Structures), Innovation Management, Regional Management, Logistics, Labour Economics, Population Economy and Demography, Wildlife Economy, Entrepreneurship Economics, Marketing; Management, Pricing, Economic Security, Standardization and Production Management, Land Management, Leisure and Tourism.

Ekaterina Alekseevna Potapova is an Assistant Professor at the Department of financial markets and financial institutions Kazan Federal University, Russia. She got a higher education from Institute of Management, Economics and Finance, Economics, Kazan (Volga) Federal University. She got a Master’s degree in Finance and Credit from Institute of Finance, Economics and Management, Togliatti State University. She is interested in Financial Scinces.

Regina Andreevna Fathutdinova is a sophomore student at Kazan Federal University, Russia. She is interested in Financial Manangement.

Ruslan Chirgishanovich Yandiev is a sophomore student at Kazan Federal University, Russia. He is interested in Financial Analysis.

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Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16C

MATHEMATICAL MODEL OF PSYCHO-PHYSIOLOGICAL ADAPTATION OF INTERNATIONAL STUDENTS THROUGH DOSED PHYSICAL ACTIVITIES Dmitrii Tumakov

a*

b

c

, Elena Fazleeva , Alsu Valeeva , Roald Akberov

d,e

a

Institute of Computational Mathematics and Information Technologies, Kazan Federal University, Kazan, RUSSIA. b Department of Physical Education and Sports, Kazan Federal University, Kazan, RUSSIA. c Research Laboratory Modern Geoinformation and Geophysical Technologies, Kazan Federal University, Kazan, RUSSIA. d Kazan Federal University, Kazan, RUSSIA. e Kazan National Research Technological University, Kazan, RUSSIA. ARTICLEINFO

A B S T RA C T

Article history: Received 06 April 2019 Received in revised form 19 June 2019 Accepted 28 June 2019 Available online 16 September 2019

Adaptation to a foreign culture environment represents one of the major problems that international students encounter upon arrival in another country. From the very first days at a university, international students stay in an unfamiliar sociocultural, linguistic and ethnic environment, to which they must adapt within the shortest possible time. The adaptation process itself, in this case, is quite complicated and includes several types of adaptation: physiological, individual psychological, socio-psychological, ethno-psychological, cultural, communicative, etc.

All these types of adaptation, especially at the initial stage of studying, manifest themselves simultaneously and represent serious obstacles in both cognitive and communicative activities. Therefore, the identification of factors contributing to an increase in efficiency and acceleration of the course of adaptation processes among international students is an integral part of solving the problem of adaptation of this contingent of students.

We consider psychophysiological adaptation as the most essential component of the entire adaptation process. In this paper, we propose a mathematical model, which represents a boundary value problem for an ordinary differential equation. Graphs explaining the main provisions of the model are presented. Cases of adaptation processes in the presence of cyclic processes are considered. The optimal physical activity promoting the most rapid adaptation is determined.

Keywords:

Hyperdynamia; Dosed physical load; Foreign student adaptation; International student psychophysiological adaptation; load optimization; Ordinary differential equation (ODE); Culture shock; Rate of change of the adaptation potential (RCAP); Adaptation coefficient (AC).

© 2019 INT TRANS J ENG MANAG SCI TECH.

*Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

1

1. INTRODUCTION System studies of the problems of social and psychological adaptation of international students appeared only after 1950. The combination of factors that influence the student’s condition in a foreign culture environment is called “culture shock” (Furnham & Bochner, 1986; Furnham, 2004).

The historical development of the “traditional” theories of culture shock has led to the emergence of modern theoretical approaches such as “culture learning”, “stress and coping” and “social identification”. These approaches formed the basis for the theoretical foundation of the ABC concept (affective, behavioral and cognitive) for overcoming the culture shock and adaptation by international students to new living and studying conditions (Zhou et al., 2008). Most scientific research in the field of adaptation by international students concerned precisely the pedagogical, psychological and social aspects of this problem (Gilla, 2007). Therefore, the basis of the principles of modeling of adaptation processes, as a rule, were various psychological and pedagogical conditions (Drozd & Hmurec, 2014).

The authors of this work distinguish psychophysiological adaptation from a variety of types of adaptation, considering it the most essential component of the entire adaptation process. Unlike most studies based on statistical analysis, the present paper proposes a mathematical model that is a boundary value problem for an ordinary differential equation. The model itself contains a small number of parameters, the determination of which depends on a specific personality, new and previous conditions of the student’s life. These parameters characterize, in the first place, the resistance and reactivity of the organism to the new environment and various physical activities as well as the biological rhythms of the organism itself.

The work contains graphs explaining the main provisions of the model. Cases of adaptation processes in the presence of cyclic processes are considered. The optimal physical activity promoting the most rapid adaptation is determined.

2. PSYCHOPHYSIOLOGICAL ADAPTATION Psychophysiological aspects of the adaptation of international students are mainly reflected in the works of Russian authors, and the decisive role of the psychophysiological sphere in the processes of adaptation of international students is considered as well-established (Sevrjukova, 2000). We believe that adaptation begins with the stages of biological (physiological) and psychological adaptation and social adaptation should be considered as the final stage of adaptation of an international student to studying in a foreign cultural environment.

Studies revealed that the period of psychophysiological adaptation (PPA) of international students consists of two periods: unstable (first or second years of study) and stable adaptation (starting from the third year) (Sevrjukova, 2000). Therefore, the search for tools that affect the time (rate) of stabilization of adaptation processes is one of the main tasks for research of this kind.

A literature review showed that practitioners underestimate the impact of physical activity on the adaptation processes of international students, even though it is where that the reserves of increasing the efficiency of the process of adaptation to learning are hidden. Physical education classes are a powerful means of restoring the psychophysical forces of international students, which helps to cope with the problems of social and individual psychological adaptation (Grucjak & Grucjak, 2010;

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Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

Fazleeva et al., 2016; Tumakov et al., 2018).

We believe that in order to achieve optimal indicators of the rate of PPA processes, the motor regime of international students should be represented by at least three types of physical activity: group-wide training sessions, individual (self-directed) sessions and sports sessions (participation in sports competitions). Herewith, in the process of group-wide physical classes with international students, motor activity in the form of moderate-intensity cyclic physical exercises should dominate together with a joint group activity of students, especially in the form of mobile and sports games (Grucjak & Grucjak, 2010).

It is known that in achieving stable adaptation, an important role is played by the factor of the rate of mobilization of physiological reserves and adaptive mechanisms. Therefore, the slower the increase in physical activity, the easier the body will adapt to them. This is what we take into account when choosing the regime and form of physical activity classes since, with a sharp change in the duration or intensity of physical activity, the development of maladaptation is possible (Oparina & Kochetkova, 2013).

The adaptive capabilities of the body also depend on the corresponding cyclic fluctuations in changing the rates of biological reactions (biological rhythms). This is important to consider when building a mathematical model of psychophysiological adaptation. Knowing the laws of biological rhythms, it is possible to prevent or reduce negative adaptive shifts that can occur during physical education classes and sports exercises.

When constructing our mathematical model, we relied on studies examining both special cases of constructing adaptation models and some aspects of modeling in the field of physical education (Berestneva & Sharopin, 2004; Romanov, 2011; Gerget et al., 2018).

In our opinion, the construction of a mathematical model of the influence of physical education classes on the psychophysiological adaptation of international students to studying is a new and promising direction in improving the pedagogical process. This allows one to create an algorithm for the total physical activity of students, ensuring the optimal course of adaptation processes.

3. MATHEMATICAL MODEL OF PSYCHOPHYSIOLOGICAL ADAPTATION IN THE SIMPLEST CASES We outline the general principles necessary for constructing an adaptation model (Tumakov et al., 2017). Following the work of Il’in (2005), we believe that the level of psychophysiological adaptation is assessed by adaptation potential (AP) and its values vary in the interval 𝑢 (𝑡) ∈ (1, 7).

A value of 𝑢 (𝑡) near unity corresponds to a state of complete maladaptation of a person, and value of 𝑢 (𝑡) close to seven corresponds to maximum adaptation (in this state, the body is fully adapted to new conditions).

We will assume that the rate of change of the adaptation potential (RCAP) decreases as the AP approaches its boundary values (one or seven). In fact, this means that the more unbalanced the organism or, on the contrary, the more adapted the organism, the more difficult it is to get it out of this state (Tumakov et al., 2017). *Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

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A similar relationship between RCAP and AP can be described by 𝑢 ′ (𝑡) = 𝑎(𝑡)(𝑢 (𝑡) − 1)(7 − 𝑢 (𝑡))

(1),

where 𝑎(𝑡) is a coefficient representing the adaptive properties of the organism and, in the general case, depending on time and current state of the person to be adapted. If 𝑎(𝑡) = 𝑎0 /6, where 𝑎0 is a constant, then equation (1) can be solved analytically 𝑢 (𝑡 ) =

7exp{𝑎0𝑡}+𝐶

(2),

exp{𝑎0𝑡}+𝐶

where 𝐶 is some constant, which is determined from an initial condition. For the initial condition, it is convenient to set the AP value at the zero time moment 𝑢 (0) = 𝑢0 . Note that the behavior of AP near its boundaries may differ. In this case, on the right-hand side of equation (1) we obtain power-law expressions (Tumakov et al., 2018).

Figure 1 depicts the graphs 𝑢 (𝑡) for various values of the adaptation coefficients 𝑎(𝑡) = 𝑎0 . All curves change monotonically from their initial value of the adaptation potential 𝑢0 = 4 to the final value 𝑢0 = 1 or 7. Moreover, a larger value of the parameter 𝑎0 > 0 (dashed line) leads more rapidly to full adaptation 𝑢 (𝑡) = 7, while a negative value leads to maladaptation 𝑢(𝑡) = 1 (dotted line).

Figure 1: Dependence of 𝑢 (𝑡) on time 𝑡 for the case of a constant adaptation coefficient 𝑎0 . Initial adaptation potential 𝑢0 = 4. The solid curve corresponds to the case 𝑎0 = 0.1, the dashed curve corresponds to 𝑎0 = 0.3 and the dotted curve corresponds to 𝑎0 = −0.1.

Let us consider a situation where a person and, accordingly, his/her adaptive properties 𝑎(𝑡) are subjected to cyclic fluctuations. Then the adaptation coefficient can be chosen in the following form: 𝑎(𝑡) = (𝑎0 + 𝑏 sin 𝑐𝑡)/6. In this case, equation (1) can be solved analytically: 𝑢 (𝑡 ) =

𝑏 𝑐 𝑏 exp{𝑎0𝑡−𝑐 cos 𝑐𝑡}+𝐶

7exp{𝑎0 𝑡− cos 𝑐𝑡}+𝐶

(3).

The parameter 𝑐 can be chosen equal to 𝑐 = 𝜋/2 (week-1), which corresponds to a four-week cycle.

We turn to a more general case that takes into account the time shift during cyclic oscillations.

Then equation (1) takes the form 𝑢 ′ (𝑡 ) =

𝑎0+𝑏 sin 𝑐(𝑡+𝑑) 6

(𝑢 (𝑡) − 1)(7 − 𝑢 (𝑡))

whose analytical solution is

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Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

(4),

𝑢 (𝑡 ) =

𝑏 𝑐 𝑏 exp{𝑎0𝑡−𝑐 cos 𝑐(𝑡+𝑑)}+𝐶

7exp{𝑎0 𝑡− cos 𝑐(𝑡+𝑑)}+𝐶

(5).

The boundary condition of the kind 𝑢 (0) = 𝑢0 determines the values of 𝐶 as 𝐶=

7−𝑢0 𝑢0−1

exp {−

𝑏 𝑐

cos 𝑐𝑑} .

We present in Figure 2 the graphs of the calculation results for equation (5) with the initial condition 𝑢 (0) = 2 for cases of the identical influence of cyclic oscillations on adaptation; the graphs differ only in the values of 𝑎0 .

Figure 2: Dependence of adaptation 𝑢 (𝑡) on time 𝑡 for the case of an oscillating adaptation coefficient 𝑎(𝑡 ) = 𝑎0 + 𝑏 sin 𝑐(𝑡 + 𝑑). Parameters: 𝑏 = 1; 𝑐 = 𝜋/2; 𝑑 = 0. The solid curve corresponds to the case 𝑎0 = 0.1, the dashed curve corresponds to 𝑎0 = 0.3 and the dotted curve corresponds to 𝑎0 = −0.1.

The solid line in Figure 2 corresponds to the case 𝑎0 = 0.1. In this case, the adaptation process lasts the longest, and the AP oscillations are more pronounced. It can be seen that when the AP approaches its limiting values, the influence of cyclic oscillations decreases. This indicates an increase in the “stability” of the organism upon reaching the states of adaptation or maladaptation.

4. INFLUENCE OF PHYSICAL ACTIVITY ON THE COEFFICIENT OF ADAPTATION To demonstrate the relationship between the state of adaptive capabilities and the weekly amount of physical activity, it is necessary to introduce additional clarifying parameters. By the weekly amount of physical activity, we imply the total number of hours spent on physical activities of various types: group-wide and individual physical activity in the allotted time, sports (participation in competitions) as well as types of physical activity that have a quick effect on the state of the organism: morning physical exercises, gymnastic and relaxation exercises during the day. The required weekly amount of motor activity is a rather arbitrary parameter and is adjusted taking into account the individual characteristics of each individual. For individuals with sufficiently high adaptive indicators (“satisfactory adaptation”), a temporary decrease in physical activity to less than 3 hours per week does not lead to a rapid increase in symptoms of physical inactivity and a decrease in adaptation potential. Exceeding (short-term or episodic) the weekly classes to a load of more than 14 hours per week will also not lead to negative dynamics of the indicators. Long-term excess of the *Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

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optimal (training) mode can lead, first, to the stress of adaptation systems, and then to the failure of adaptation reserves.

In individuals who have initially low indicators of the adaptive capabilities of the organism, a decrease in the motor regime below the minimum will cause a deterioration in psychophysiological parameters. Exceeding (short-term, one-time) the weekly amount of physical activity to over 14 hours per week will cause an increase in symptoms of over-fatigue and a sharp slowdown in the rate of recovery processes in the organism.

Let us now consider the positive effect of physical activity on the adaptation coefficient 𝑎 (𝑡) in the framework of our model. We assume that at zero activity the influence is also zero, and with an increase in load, the adaptation coefficient (AC) increases, reaching a given maximum value. The achieved maximum effect (maximum value of AC), as well as the absence of influence from physical activity, depending on the current state of the AP. Figure 3 presents graphs depicting the positive effect on the AC (𝐴+) for various levels of AP. The dotted line presents a graph for a maladaptive person: an increase in the positive effect takes place at minimal physical activity; the increase in the effect of physical activity stops near the amount of 10 hours per week. The dashed line corresponds to a person with an average AP; visible AC growth here is observed from 5 to 15 hours per week. The solid line is for an adapted person; here the AC growth interval varies between 8 to 18 hours of physical activity per week.

Figure 3. Functions of a positive effect on the AC. The solid line corresponds to a fully adapted person (𝑢 → 7); the dashed line corresponds to a person with an average state of AP (𝑢 = 4), and the dotted line corresponds to a completely maladaptive person (𝑢 → 1).

Figure 4: Functions of the negative effect on AC. The solid line corresponds to a fully adapted person (𝑢 → 7), the dashed line corresponds to a person with an average state of AP (𝑢 = 4), and the dotted line corresponds to a completely maladaptive person (𝑢 → 1). The left side corresponds to the area of hypodynamia, whereas the right side corresponds to the area of hyperdynamia.

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Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

We now touch upon the negative impact of processes associated with physical activity on adaptation characteristics (𝐴−). The first is hypodynamia: with a lack of movement, we get a minus in AC. In addition, as in the case of a positive effect, the dotted line corresponds to a maladaptive person – a load of fewer than 6 hours per week has a negative effect. In contrast, a fully adapted person has enough load of more than 2 hours per week to eliminate the effects of physical inactivity. The complete lack of physical activity has a stronger negative effect on a poorly adapted person.

The second negative effect is physical fatigue. For a person with a maximum level of adaptation (solid line), negative effects occur starting from the load of 16 hours per week. For a maladaptive person, these effects occur after the physical activity of 10 hours per week. For example, in the case of 20 hours of training per week, the AC is less than –3 for a maladaptive person versus –1 for a well-adapted person.

Figure 5: Dependence of AC on physical activity. The solid line corresponds to a fully adapted person (𝑢 → 7), the dashed line corresponds to a person with an average state of AP (𝑢 = 4), and the dotted line corresponds to a completely maladaptive person (𝑢 → 1).

The combination of positive and negative factors of physical activity can be represented in the form 𝐴 = 𝐴+ + 𝐴−. Graphs for various levels of AP are shown in Figure 5.

Let us describe the AC using the following expression: −𝑎1 (𝜏 − 𝑎(𝑡; 𝜏, 𝑦) =

1

11+𝑦

15 1+exp{10+2𝑦 −43−𝑦 𝜏} 3

+

−𝑎2 (𝜏 −

60

{

20−2𝑦 2

) , 𝜏<

3

⁄ 74+17𝑦−𝑦 2 3 2

)

9

0

,

20−2𝑦

, 𝜏>

3

,

74+17𝑦−𝑦 2

(6),

9

𝑜𝑡ℎ𝑒𝑟𝑤𝑖𝑠𝑒.

Here, the load is 𝜏 > 0, and the parameter 𝑦 representing the AP, as said above, varies from 1 to 7. The coefficients 𝑎𝑖 corresponding to Figures 3–5 are hereinafter chosen as 𝑎1 = 0.06, 𝑎2 = 0.1.

5. MATHEMATICAL MODEL OF PSYCHOPHYSIOLOGICAL ADAPTATION THROUGH PHYSICAL ACTIVITY TAKING INTO ACCOUNT THE ADAPTATION POTENTIAL Let us consider the adaptation process for the case when the current state of a person to be adapted is taken into account. In this case, the AC is described by expression (6). Figure 6 presents the dynamics of adaptation at the physical activity of 11 hours per week 𝑢1 taking into account the AP (solid line) and 𝑢2 and 𝑢3 without taking into account the AP (dashed and dotted lines). *Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

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Figure 6: Curves of changes in the AP at a fixed load of 11 hours per week. The solid line corresponds to the model taking into account the AP, the dashed and dotted lines are for the model not taking into account the AP with different initial conditions.

It is clearly seen that in the initial period (about 10 weeks) 𝑢1 and 𝑢2 increase approximately in the same way. Then, the growth of 𝑢1 is slowed down so that in the thirtieth week (𝑡 ≈ 32) 𝑢3 , which started from a lower value 𝑢3 (0) = 1.5 (dotted line), reaches the value of 𝑢1 .

Figure 7: Curves of changes in the AP at a fixed load of 11 hours per week, and with oscillations. The solid line corresponds to the model taking into account the AP, the dashed and dotted lines are for the model not taking into account the AP with different initial conditions.

Now let us consider adaptation with 4-week cycles (Figure 7). Here the picture is identical to the situation shown in Figure 6. The AP curve, taking into account the potential (solid line), behaves similar to the curve also represented by the solid line in Figure 6 with respect to curves for models without AP (dashed and dotted lines).

Note that the load in the considered examples was fixed at τ = 11 hours. However, it is evident that the adaptation process can be accelerated by optimizing physical activity. We consider the adaptation process with an optimized load in the next section.

6. OPTIMIZATION OF PHYSICAL ACTIVITY FOR SUCCESSFUL PSYCHOPHYSIOLOGICAL ADAPTATION

ACCELERATING

Now let us move on to the process of adaptation, taking into account the AP at optimal physical loads. Analyzing the graphs in Figure 3, it can be expected that it is desirable to increase physical activity by increasing the AP. This will provide more rapid adaptation. From a mathematical point of view, at every moment in time it is necessary to find a maximum for the AC as a function of the parameter 𝑦. Thus, equating the derivative of the AC to zero for fixed 𝑡 and 𝑦 will give 𝑑𝑎(𝑡;𝜏,𝑦) 𝑑𝜏

=0

(7).

The solution to this equation 𝜏 ∗ represents the optimal load at time 𝑡 at the current state of the AP 𝑦.

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Dmitrii Tumakov, Elena Fazleeva, Alsu Valeeva, Roald Akberov

Figure 8. Curves of changes in the AP. The solid line corresponds to the model taking into account the AP, the dashed line is for the model not taking into account the AP. Solid and dashed lines are for a fixed load of 11 hours per week. The dotted line corresponds to the AP with the optimized load presented in Figure 10.

Figure 8 presents the dynamics of the AP in time. The solid and dashed lines correspond to the AP with a fixed load for models with and without accounting for the AP, respectively. The dotted line corresponds to the curve for the model taking into account the AP at an optimal load. As seen in Figure 8, optimization carried out already in the early stages accelerates the adaptation process.

Figure 9. Curves of changes in the AP. The solid line is plotted for adaptation without oscillations; the dashed line is for adaptation with oscillations.

Now let us compare the “optimal” adaptation without cycles and with cycles. The graphs are shown in Figure 9. It is worth noting that adaptation is achieved at approximately the same time. The change in the “optimized” physical load with time is shown in Figure 10.

Figure 10: Change in optimal load per week during the adaptation process. The solid line is plotted for adaptation without oscillations; the dashed line is for adaptation with oscillations. *Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

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Note that the solutions to Equation (7) are obtained numerically. However, for adaptation without cycles (solid curve in Figure 10), the dependence of the optimal load 𝜏 on the AP 𝑦 can be approximated with a high degree of accuracy by 𝜏 = 8.35 + 1.8 𝑦 − 0.095 𝑦 2

(8).

7. CONCLUSION Our study confirmed the initial hypothesis that the optimal mode of physical activity for international students will optimize the process of psychophysiological adaptation to new conditions of the studying environment. The constructed mathematical model will help determine the number of loads and the duration of physical activity and sports exercises for international students with different initial levels of adaptation indicators.

For achieving positive dynamics of adaptation indicators, the students with a low initial level are recommended to gradually increase the number of hours of physical activity per week. Students with a sufficiently high level of adaptation need, within the framework of the optimal motor regime, to alternate the motor load both quantitatively (in time) and qualitatively (in intensity and type of motor activity).

The result of the study can be used by the ministries of health, education, and sports in the selection of curricula that take into account the adaptation characteristics of international students.

8. DATA AND MATERIAL AVAILABILITY Information regarding this study can be requested to the corresponding author.

9. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University.

10. DATA AND MATERIAL AVAILABILITY For information related to this study, please contact the corresponding author.

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Drozd, L. N., & Hmurec, L. B. (2014). Models of culture shock and adaptation. Materialy v mezhdunar. nauch.-prakt. konf.:"Mir yazykov: rakurs i perspektiva". 1, 13-31. [In Russian].

Fazleeva, E., Rahimov, M., Pasmurov, G., & Shalavina, A. (2016). Physical training at university as a means of adaptation of foreign students to the study in different cultural environment. The Social Sciences, 11, 500-501.

Furnham, A. (2004). Education and culture shock. Psychologist, 17(1), 16.

Furnham, A., & Bochner, S. (1986). Culture shock. Psychological reactions to unfamiliar environments.

Culture shock. Psychological reactions to unfamiliar environments.

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Gerget, O. M., Kochegurov, V. A., & Titarenko, E. J. (2018). Simulation of adaptation processes, Sovremennye problemy nauki i obrazovanija, 3, 8 p. [In Russian].

Gilla, S. (2007) Overseas students' intercultural adaptation as intercultural learning: a transformative framework, A Journal of Comparative and International Education, 37(2), 167-183.

Grucjak, N. B., & Grucjak, V. I. (2010). Fizicheskaja kul'tura kak moshhnyj faktor, sposobstvujushhij adaptacii inostrannyh studentov v VUZe. Fizicheskoe vospitanie studentov, 2, 37-39. [In Russian].

Il'in, E. P. (2005). Psychophysiology of Human. Saint Petersburg: Piter Publishing House. State. [In Russian].

Oparina, O. N., & Kochetkova, E. F. (2013). Funkcional'nye rezervy adaptacii, Mezhdunarodnyj nauchno-issledovatel'skij zhurnal, 12-1(19), 32-33. [In Russian].

Romanov, D. A. (2011). Matematicheskoe modelirovanie v strukture informatizacii fizicheskogo vospitanija, Uchenye zapiski universiteta imeni P.F. Lesgafta, 1(71), 90-95. [In Russian].

Sevrjukova, G. A. (2000). Psihofiziologicheskie kriterii adaptacii zarubezhnyh studentov k uslovijam obuchenija i prozhivanija v Rossii: Dis. kand. biol. nauk. – Volgograd, [In Russian].

Tumakov, D., Fazleeva, E., Akberov, R., & Valeeva, A. (2018). Adaptation to physical activities by international students at a Russian university. South African Journal for Research in Sport, Physical Education and Recreation, 40(1), 157-166.

Tumakov, D., Fazleeva, E., Valeeva, A., & Akberov, R. (2017). A mathematical model for influence of physical exercises on psychophysiological adaptation of international students to learning performance at universities. Journal of Pharmacy Research, 11(11), 1330-1335.

Tumakov, D., Godovykh, C., & Valeeva, A. (2018). Mathematical model of socio-psychological adaptation through a person’s interaction with the environment, Herald National Academy of Managerial Staff of Culture and Arts, 3, 310-318.

Zhou, Y., Jindal-Snape, D., Topping, K., & Todman, J. (2008). Theoretical models of culture shock and adaptation in international students in higher education. Studies in higher education, 33(1), 63-75.

Dr.Dmitrii Tumakov is an Associate Professor at the Department of Applied Mathematics, Institute of Computational Mathematics and Information Technology, Kazan Federal University, Kazan, Russia. He got a PhD in Mathematics.

He is interested in Electromagnetic Waves, Elastic Waves, Numerical Methods, Parallel Computing.

Dr. Elena Fazleeva is an Associate Professor at the Department of Physical Education and Sports, Kazan Federal University, Kazan, Russia. She is a Candidate in Pedagogical Sciences. She does research in Student Acitivity, and Sport Sciences.

Alsu Valeeva is a Junior Researcher at the Research Laboratory Modern Geoinformation and Geophysical Technologies, Kazan Federal University, Kazan, Russia. Her research focuses on Spatial Sciences and Modern Technology.

Dr. Roald Akberov teaches and conducts research at Kazan National Research Technological University and Kazan Federal University (Kazan, Russia). He had his bachelor degree in Aerospace Engineering from Kazan National Research Technical University, Kazan, Russia. He had an M.S. in Mechanical Engineering from University of Nevada at Las Vegas (UNLV), USA, and got an M.S. in Mechanical and Aerospace Engineering from Rutgers University (USA).

He earned a Ph.D. in Chemical Engineering from Kazan National Research Technical University, Kazan, Russia. His research encompasses Multidisciplinary Engineering and Applications.

*Corresponding author (Dmitrii Tumakov). E-mail: dtumakov@kpfu.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16C http://TUENGR.COM/V10A/10A16C.pdf DOI: 10.14456/ITJEMAST.2019.213

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16D

ROLE AND PLACE OF LIFE-LONG LEARNING IN THE UNIVERSITY EDUCATION SYSTEM a

a

Natalia V. Maklakova , Ekaterina S. Khovanskaya , Ekaterina A. Senchenkova a

a*

Kazan Federal University, RUSSIA

ARTICLEINFO

A B S T RA C T

Article history: Received 06 April 2019 Received in revised form 21 August 2019 Accepted 04 September 2019 Available online 16 September 2019

The paper presents the analysis of continuing education as a social phenomenon, its nature, basic aspects, and principles, as well as the experience of Kazan Federal University in implementing a life-long learning (LLL) program, its basic stages and achievements. The authors arrive at the conclusion that the LLL program can help to promote social inclusion and personal fulfillment, as well as to increase people’s employability and social adaptability. The central point of the program is the idea that people at any age and at any stage of their life should have a chance to take intense training courses in various fields of knowledge.

Kazan Federal University offers a multifaceted LLL program that has several levels and profiles. There is the Children’s University for children aged 5 to 14 aimed to promote scientific knowledge among children.

Senior schoolers choose to enter one of 9 departments of our Minor University, a pre-university training center targeting development of creative activity and cognitive abilities of teenagers. Minor University enrolls about 500 students. Having entered the university, the students have a lot of opportunities to take optional short- and long-term courses in different fields of knowledge. The program includes the University of the Third Age, a unique and exciting phenomenon providing life-enhancing and life-changing opportunities.

Keywords:

Russia university education; Life-long learning (LLL); student; Russia; LLL programs; Minor University; Multidivisional approach.

©2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION The problem of continuous education is very relevant in today's conditions when the need for rapid updating of professional knowledge and skills is so high, and the number of active working-age population is steadily declining. But, what are the nature and social essence of continuous education?

What are its roles and functions in today's society? How and through what social institutions is it realized? The objective of this work is a theoretical analysis of nature of this phenomenon, its main aspects, and principles, as well as the systematization and generalization of best practices in this field.

The ideas of continuous education are getting more and more popular in our world of new *Corresponding author (E.S. Khovanskaya). Tel: +7(917)2725725. E-mail: katja.khovanskaya@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16D http://TUENGR.COM/V10A/10A16D.pdf DOI: 10.14456/ITJEMAST.2019.214

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technologies and globalization. LLL problems are discussed today by many scholars (Asprin & Chapmen, 2001; Burns, 2002; Green, 2002; Colardin & Bjornavold, 2004; Fakhrutdinova & Nurhamitov, 2016; Nordstrom, 2008). Our world is changing so fast that if we do not keep developing constantly, we are sure to be left behind. LLL implies the non-stop building of skills, competences, and knowledge throughout an individual’s life increasing his/her competitiveness and life quality.

Moreover, it is well known that LLL keeps one’s mind sharp. An active mind is supposed to stimulate physical activity and to keep one’s spirits high. Besides, LLL may help people to adapt to the changing world and gives them a feeling of self-fulfillment. It is clear that the process of building “learning society” in Russia should be based on LLL ideas. This paper seeks to describe the LLL system implemented in Kazan Federal University, which is one of the leading educational establishments of Russia.

2. METHOD Our study uses both theoretical (literature review, complex and comparative analyses, summarizing the advanced experience) and practical (participant observation, interviewing) methods.

Thus, we have analyzed and compared theoretical works on the problem (Novenkova & Feifer-Shishkina, 2015; Rozhko & Maklakova, 2014; Mascle, 2007, etc.). Besides, we have investigated and systematized the experience of Kazan Federal University in this field. In addition, we have interviewed 31 students of KFU Minor University (MU) in order to find out the reasons why they join the program. It turned out that 42% of them were planning to enter the university after school and thought that MU is the best way to get prepared both for state exams and for future studies here. 37% of the respondents saw MU as a good chance to advance their knowledge in the sphere of interest, to be guided by highly-qualified university lectures, as well as to have access to the up-to-date university facilities. 17% admitted that they were strongly recommended to participate in the program by their parents, who believe MU to be a useful tool to socialize their introvert children.

Besides, our interviewing of the Third Age (U3A) program participants gave interesting results.

They were asked if the program helped them in any way. Everybody was satisfied with the program, but the reasons were different. 53% out of 25 respondents came here to widen their social contacts and they did find new friends at the university. 22% of pensioners were eager to acquire new knowledge and skills, while 20% of them wanted to keep their mental health in order through cognitive activity. The rest 5% admitted that they did not know how to manage their free time.

However, the age of children (5–9 years old) did not allow interviewing them. Instead, we decided to use the method of participant observation. We attended and analyzed lessons from Children’s University for two months. Our observation showed that children do not miss classes; they are active and involved in the process at all the stages of the lesson. They are curious and used to asking questions and analyzing information. They are motivated to solve creative problems and work in teams. All this was achieved thanks to the systematic and intensive work of their teachers (university professors and lectures).

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3. RESULT Analysis of psychological and pedagogical literature shows that traditional educational institutions, although they continue to be the main supporting elements of education system, significantly expand their functions and often transmit knowledge through the new organizational forms. Here a special role is to be played by the universities, which mission recently is expanded significantly, turning them into the unique intellectual ecosystem with almost unlimited possibilities for the implementation of life-long learning (LLL) ideas. Nowadays the narrow professional training is unpromising if we take into account the fact of radically changing world when we simply cannot foresee what the professional structure of society will be throughout the life of even one generation.

In this case, as the ideas of continuous education are still insufficiently developed in Russia, it is necessary not only to comprehend the problem theoretically but also to generalize the best practices in this field. In this regard, a serious theoretical and practical interest has the analysis of many years of successful operation of the continuous education system developed in the KFU. Kazan Federal University is one of the oldest universities in Russia, it celebrates its 215th anniversary in 2019. Today, Kazan Federal University has built a multifaceted LLL system on the basis of a non-linear multidivisional approach, which allows drawing various social groups into the LLL process.

The program starts with the Children’s University (CU) meant for girls and boys aged 5 to 14. It was opened in 2011, and today about 2500 children attend its classes. Its main aim is to promote scientific knowledge and to get children interested in science. Children listen to lectures delivered by the university professors, take part in project work under the supervision of lecturers, and work in the university laboratories with the most advanced equipment. The CU program includes not only attending lectures and classes but also visiting museums and exhibitions. The KFE Children’s University is a member of the European Association of Children’s Universities.

Senior schoolers may choose to enter one of 9 departments of the Minor University (MU), which was established in 1979. It is one of the main areas of activity of the Pre-university Training Center.

Its aim is to develop the creative activity and cognitive abilities of teenagers, to help them choose their future profession and get ready for the university entrance exams. Children may take special psychological career-guidance and self-identification tests. Today, Minor University enrolls about 500 students.

Having entered the university, the students have a lot of opportunities not only to master their future profession but also to take optional short- and long-term courses in different fields of knowledge. Thus, the linear structure of the KFU LLL program turns into a branched system. The long-term courses (2–3 years of study) presuppose that learners acquire a new additional profession (psychologist, lawyer, interpreter, etc.). Short-term courses (2–10 months) aim to deepen and advance students’ knowledge and skills in a certain sphere. The Department of Additional Education for Students (DAES) established in 1993 includes over 15 centers. DAES is aimed at providing the opportunity for acquiring supplementary knowledge, competences, and skills. The graduates of the Department significantly improve their competitiveness in the labor market. *Corresponding author (E.S. Khovanskaya). Tel: +7(917)2725725. E-mail: katja.khovanskaya@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16D http://TUENGR.COM/V10A/10A16D.pdf DOI: 10.14456/ITJEMAST.2019.214

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Both undergraduates and graduates of the university may choose to continue their education taking one of the following retraining courses to acquire an additional qualification: Interpreter in the sphere of professional communication, Practical Psychology, Landscape Design, Physical Training, Sports and Remedial Gymnastics. Besides, the university offers a number of refresher training programs, such as Methods of Teaching Russian as a Second Language, English for Business and Professional Communication, English for Academic Purposes, School of Leadership, Mediation, Extremism and Terrorism Prevention, Effective Negotiations, non-confrontational Communication, Cross-cultural Effective Communication, Family Disputes Regulation.

To crown all this, the program includes the University of the Third Age (U3A) founded in 2007.

It is a unique and exciting project. Retired and semi-retired people come together and learn together, not for qualifications but for their own pleasure. They share their skills and life experiences: the learners teach and the teachers learn, and there is no distinction between them.

The slogan of the KFU U3A is “One stays young while he is learning” (Confucius). Learning here not only helps to keep one’s mind sharp but also supports elderly people in overcoming psychological barriers and maintaining healthy social relationships. The LLL program is very popular not only in the University but also in the whole Volga region of Russia.

It would appear, then, that despite the efforts that have been made in a number of countries, targets for increasing the proportion of young people enrolling in degree courses are not being reached. This is particularly the case where the marginalized and less privileged are concerned. While this goes on, the stock of adults who are denied access to HE is growing, and the problem of providing access for adult learners is widening. This stock of adults is likely to contain greater concentrations of young people who have been inequitably treated in the past, and who suffer multiple disadvantages. If we are to understand the degree to which particular regions or countries facilitate adult access to HE, we must first gain an understanding both of the diversity of structural and institutional forms of HE in those regions and of how their regulatory and policy frameworks inform this diversity. The issues to consider are represented in Figure 1:

Figure 1: A Heuristic for adult participation in higher education. (Source: Authors) Describing the situation with regard to adult access to Higher Education in different parts of the world requires taking account of factors such as regulatory and policy diversification, structural and functional diversification of institutions, and the openness of provision. The precise relationships between these factors will vary from country to country. A highly regulated system may or may not

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Natalia V. Maklakova, Ekaterina S. Khovanskaya, Ekaterina A. Senchenkova

be one that facilitates a diverse set of institutions. In short, whilst diversity in institutional structure may provide a range of opportunities to access HE, it may be that only some of the institutions concerned will provide these opportunities. It could, therefore, be argued that, to a significant degree, the problem of facilitating adult access to HE has been ‘solved’. This, however, is not the end of the story. There certainly are many forms of provision to choose from, and a good deal of knowledge of what works: the main issue that remains is the willingness of the state and institutions to put access into practice. Furthermore, simply gaining access is not enough: once enrolled in HEIs, questions of retention and progression arise. Figure 2, flexibility is therefore not only about access to the system, but also about the delivery of learning thereafter. A comprehensive overview of these issues in the context of the UK was undertaken recently (Houston, McCune and Osborne, 2011).

Figure 2: A heuristic element for flexibility. (Source: Authors)

4. DISCUSSION The analysis of the literature on the problem shows that the idea of learning through life is not new (Lindeman, 1926; Schwartz, 1974; Duncan, 1984; Knapper & Cropley, 1985; Longworth & Davies, 1996; Nordstorm & Merz, 2006; Mascle, 2007). For instance, we find in (Lindeman, 1926) that education can have no endings, and vocational education should be followed by “adult education”, the purpose of which is to bring meaning into one’s life.

Later, the term “life-long education” was transformed into “life-long learning”, a wider and more accurate term, since it includes both formal and informal forms of learning.

The ideas of LLL change the entire understanding of the modern concept of education. LLL is closely connected with the notion of the learning society since it is expected to maximize the existing educational potential in local communities. In this sense, society can also be seen as educational.

In Russia over the past thirty years, the problem of continuous education has become one of the central pedagogical problems, which is caused by an ever-increasing rate of moral aging of *Corresponding author (E.S. Khovanskaya). Tel: +7(917)2725725. E-mail: katja.khovanskaya@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16D http://TUENGR.COM/V10A/10A16D.pdf DOI: 10.14456/ITJEMAST.2019.214

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knowledge and their applications and makes it impossible to limit education to a predetermined age, period or degree.

In analyzing this range of problems, many categories are used. These include "education throughout life" ("life-long education"), "continuing education", "adult education", "recurrent education", and a number of other. The most common term is "continuing education", which, however, is treated differently.

For the purposes of our research, the concept content was simplified. This was done in order to achieve a certain uniqueness and harmony of terminology, to simplify the task of operating categories for the analysis of social phenomena under a study in the framework of this publication. We use this notion in the sense of the most important tool and condition for maintaining the competitiveness of an individual in the labor market, expanding its opportunities in other spheres of life, improving the quality of life, as the most successful form of social adaptation and mobility. Now it is necessary to distinguish its main characteristics.

Firstly, it is a "continuation" of education in time. In the modern context, the educational practices are implemented throughout the person’s life, that is, the educational trajectory in its length coincides with the vital life.

Secondly, the essential feature of continuous education is the continuity of human educational activities. This continuity implies the "permeation" of each life moment of the individual with the educational activities, the combination of education with other forms of social activities, in particular, labor, leisure, and other activities. In this regard, the content of the education concept in modern science is somewhat modified and expanded.

Thirdly, the most important feature of continuous education as a system is the continuity of educational practices, easy and smoothed transitions from the lower levels of education to the higher one.

The fourth characteristic of continuous education is related to the personal parameter. The adult is somehow included in the information process through the media, direct communication, etc. But he becomes a subject of educational activities when he realizes the need to replenish knowledge, to introduction to the culture. This awareness is primarily due to his needs.

LLL is supposed to have a number of undoubtful advantages, since it results in the life-enriching because of the self-fulfillment, helps people to establish valuable relationships, and keeps them active participants in society. It opens people’s minds and makes it curious, as well as helps them to fully develop their natural abilities. It shows how to adapt to changes and face challenges. LLL brings meaning into life thus making the world a better place.

Nowadays, adult learning is part of a much broader process, as individuals less rely on traditional institutions and can select from a variety of learning centers including distance education and e-education.

5. CONCLUSION Thus, the conducted analysis shows that there is an urgent need for continuous education, which

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Natalia V. Maklakova, Ekaterina S. Khovanskaya, Ekaterina A. Senchenkova

we understand as a tool to achieve the correspondence of employees qualification level to the needs of economy and society, as well as the most important means and condition for maintaining the competitiveness of an individual in the labor market.

A life-long learner will keep up with the society by staying aware of changes in such areas as technology, finance, politics, etc. Job promotions will go to the employees who are better trained in their job fields. New specialties open up all the time, and life-long learners remain at the top of their fields so that when opportunities come, they can catch them immediately. Moreover, LLL is constantly enriching life with new chances, ideas, and desires. We are sure that it is the mission of universities to become the center of these processes. Our theoretical and practical research of the KFU’s experience in this field shows that its LLL system presents one of the most effective models to be used by other higher education institutions. It is clearly thought out, effectively organized and plays a crucial role in the whole system of education and training in the KFU. At the same time, the system implements the basic functions of life-long learning, such as the continuation of education in time (educational trajectory of a person along its length coincides with the vital one), the continuity of person's educational activity (implying the penetration of educational activities in each moment of the individual's life, the combination of education with other types of social activities), the continuity of educational practices (easy, smoothed transitions from the lower education levels to the higher ones).

6. AVAILABILITY OF DATA AND MATERIAL Data can be made available by contacting the corresponding authors

7. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University.

8. REFERENCES Asprin, D., & Chapmen J. (2001). Lifelong learning: Concepts, theories and values. Paper presented at SCUTREA, 31st Annual Conference, 3–5 July 2001, University of East London. Abstract retrieved from http://leeds.ac.uk./educol/documents/00002564.doc Burns, R. (2002). The adult learner at work: The challenge of lifelong education in the new millennium. Crows Nest. N.S.W., Australia: Allen & Unwin.

Colardyn, D., & Bjornavold, J. (2004). Validation of formal, non-formal and informal learning: Policy and practices in EU member states. European Journal of Education, 39(1), 69–89.

Duncan, C. D. (1984). The new majority: Adult learners in the university. The University of Alberta Press.

Fakhrutdinova A.V., Nurkhamitov M.R. (2016) Technologies of interactive learning in higher education.

International Journal of Humanities and Cultural Studies, Special Volume, July, 383-389.

Green, A. (2002). The many faces of lifelong learning: Recent education policy trends in Europe. Journal of Education Policy, 17(6), 611–626.

Knapper, C. K., & Cropley, A. J. (1985). Lifelong learning and higher education (reprinted ed.). Beckenham: Croom Helm.

Lindeman, E. C. (1926). The meaning of adult education. New York: New Republic.

Longworth, N., & Davies, W. K. (1996). Lifelong learning: New vision, new implications, new roles for people, organizations, nations and communities in the 21st century. London: Kogan Page Publishing. *Corresponding author (E.S. Khovanskaya). Tel: +7(917)2725725. E-mail: katja.khovanskaya@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16D http://TUENGR.COM/V10A/10A16D.pdf DOI: 10.14456/ITJEMAST.2019.214

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Mascle, D. (2007, March 27). No adult left behind: 5 big benefits of lifelong learning. Article Alley. http://deannamascle.articlealley.com/no-adult-left-behind-5-big-benefits-of-lifelong-learning-139607 .html Nordstrom, N. M., & Merz, J. F. (2006). Learning later, living greater: The secret for making the most of your after-50 years. Colorado, USA: Sentient Boulder CO Publishing.

Novenkova, A. Z., & Feifer-Shishkina, R. L., & Khovanskaya, E. S. (2015). Performance evaluation of implementation of regional special-purpose programs. Asian Social Science, Volume 11, Issue 11, 233-238.

Rozhko, M. V., & Maklakova, N. V. (2014). The positioning of the Republic of Tatarstan in the Volga Federal District. Mediterranean Journal of Social Sciences, 5(24), 263-266 Schwartz, B. (1974). Permanent education. Educating man for the 21st century. The Hague: Martinus Nijhoff.

Natalia V. Maklakova is an Associate Professor of the Institute of International Relations, Department Higher School of Foreign Languages and Translation and Department of Foreign Languages (main employee). She has a Higher Education: Roman-Gkrmanskoy philology, English language, and literature from KSU. She is a Candidate of Pedagogical Sciences. Her research focuses on General Pedagogy, the History of Pedagogy and Education, and her Thesis entitled “Development of Students' Creative Initiative by means of Aesthetic Education".

Ekaterina S. Khovanskaya is an Associate Professor at the Institute of International Relations, Department Higher School of Foreign Languages and Translation / Department of Foreign Languages (main employee), KFU, Russia. She had Higher Education in Philological from Kazan State University, and Philology Russian Language and Literature, English from Russian State University of Philology. She is a Candidate of Philological Sciences.

Ekaterina A. Senchenkova is a Category 1 specialist, Department for Youth Policy, Social Issues and Development of the Physical Culture and Sports Education System / Department for Organizing Cultural and Organizational Work (Main Employee), KFU. She has a Bachelor’s degree from the Institute of Social and Philosophical Sciences and Mass Communications, Political Science, Kazan (Volga) Federal University, Russia.

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16E

LOST FREEDOMS OF GENERATION CAUSING DESTRUCTION OF ECONOMIC GROWTH'S POTENTIAL Nadejda Gennadyevna Kutsevol a

a*

, Gregory Gamirovich Batyrshin

a

Department of Management in Social Sphere, Institute of Management, Economics and Finance, Kazan Federal University, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 19 April 2019 Received in revised form 20 August 2019 Accepted 04 September 2019 Available online 16 September 2019

This article reflects our attempt to show the failure of economic growth factors, namely, the human capital factor. Obstacles to achieving economic growth indicators are lost human freedoms, which significantly undermine the quality of human capital. The concept of human capital itself is as cynical, far as it ignores the true aspirations of man. The parameters of economic expediency and the wanting for economic growth require strict subordination, quite often, to an abstract idea and not quite a "healthy economic fantasy." The inner freedom of man will be subject to external circumstances. Restrictions of freedoms, the subordination of life to ideas, including ideas of consumerism, will destroy even illusions of economic growth.

The reason for this destruction will be the growing resistance of man in an attempt to restore the lost freedoms.

Educating a person in the conformism' spirit, living in a "royal (court) system" significantly reduces the opportunities for economic growth. Conformism is considered as a convenient form of existence in a rapidly declining passionarity of society. The conflict of "passionarity – conformism" with allocation of favorable conditions of development of the last is considered. It is shown that conformity, causing professional powerlessness, initiates the conditions of falling economic growth.

Keywords:

Unprofitable growth; Human freedoms; Human capital; Conformism; Resentment; Economic growth factors.

© 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION In rare cases today, when considering the problems of economic growth, it is possible to avoid an interdisciplinary approach. The factors of its achievement are so diverse and ambiguous that there are more questions than answers. We have come to the point that the significance of key theories (Th.Schumpeter, S. Kuznets, T. Schultz, etc.) and their indisputability today can be considered a consequence of the authority of their authors, and the doubts that arise become a variant of a critical attitude to the postulates of economic growth.

Significant interest in the study has always caused factors of economic growth, which often *Corresponding author (N.G.Kutsevol) Tel:+7 (917) 2997997 Email: nadezhda_k@inbox.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16E http://TUENGR.COM/V10A/10A16E.pdf DOI: 10.14456/ITJEMAST.2019.215

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became as criteria for the development of its separate models. We are familiar with the so-called exogenous model ( model of Harrod — Domar model Solow), the endogenous model (e.g., model Arrow-Romer), the model of endogenous development of technology and population growth, the Mankiw–Romer–Weil model, Uzawa-Lucas model of innovation growth of , model' uneven distribution of wealth, the model of Ramsey — Kass — Koopmans, model of overlapping generations of Samuelson-Diamond. However, our attention is more captured by theories that questioned whether the consequences of economic growth are harmless; whether there is no downside to the very economic process, where growth is the goal itself. That is why the theory of "unprofitable economic growth" by Herman Daly will be interesting for us (Daly, 1989).

The main idea is to consider the possibility "...to embed the economic system to system of natural processes <...> need to understand that the economic system is firmly built into the scheme of global biochemical cycles and flows of matter and energy in that cannot to doubt and even not to ignore" (Shmelev, 2019).

2. METHOD This study collects and analyzes multi-information from multi-sources especially the studies related to activities of a wide spectrum of developing countries finds consistently strong proof that rapid and sustained growth is the most critical means to reduce poverty. A standard estimation from these cross-country studies is that a 10 percent rise in a country’s average salary will reduce the poverty rate by between 20 and 30 percent. The central role of growth in driving the speed at which poverty declines is confirmed by examination on unique countries and organizations of nations. For example, a flagship study of 14 countries in the 1990s found that for the decades, poverty came in the 11 states that encountered meaningful growth and rose in the three countries with low or stagnant growth. On average, a one percent increase in per capita income reduced poverty by 1.7 percent.

Among these 14 countries, the reduction in poverty was particularly spectacular in Vietnam, where hunger dropped by 7.8 percent a year between 1993 and 2002, dividing the poverty rate from 58 percent to 29 percent. Other countries with impressive discounts over this period include El Salvador, Ghana, India, Tunisia and Uganda, each with declines in the poverty rate of between three and six percent during a year. The median GDP growth rate for the 14 countries was 2.4 percent a year between 1996 and 2003. Numerous other country studies show the power of growth in reducing poverty studying these statistics counts as a method to analyze the growth factors. However, the failure in the growth factor is on the opposite point. In this study, we aim to analyze the failure of economic growth factors, namely, the human capital factor using vice versa methods. The tool of investigation here is considering the reasons for the promotion of some countries and studies the lack of those options through failure of some countries.

3. DISCUSSION AND RESULT Hardly anyone of us is born with the idea of necessarily contribute to the economic achievements of the native state. We are losing the fundamental freedoms that are given to us by "human right", we are subject to the mythical aspirations of "developed economy", which take away from us the right of life itself.

Let's ask ourselves: what do we have? The first five-seven years of life when we can't do

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Nadejda Gennadyevna Kutsevol, Gregory Gamirovich Batyrshin

anything yet, and the last five-seven years when we cannot do anything already. And the rest is subordination to the system of creation of the "economic man" in accordance with the given trends of economic development. Isn't that the loss of liberty without a right of recovery? We are brought up in the spirit of conformism: ".....the education of the people is kindly provided by the ruling class.

Naturally, it is built in the interests of this ruling class. And better means than the poor quality education, no one has yet invented.." (Bach, 2019).

We have only the right to agree, but the right to freedom of expression of our thoughts goes away: "..If earlier the justification of his own position required from the student detailed argument based on the reader's and life experience, the new edition { Unified State Examination (USE) on Russian language and literature in Russia' secondary school} it requires formal consent/disagreement the point of view of author..." (Gazeta, 2019).

Such a system of thinking is quite convenient for any state. A person is clearly focused on meeting most often economic needs, obedient, initially loyal, focused on getting the money supply as the main pleasure in life, considers small as enough, spiritual as a whim. Getting as interesting "....ideology, outwardly caring about justice <....> A typical example of this is the so-called Bologna reform of universities, which is to limit the objectives of education by interests of economy and restrict access to research <...> Such "reformers" turn universities into ossified correctional institutions, which should be useful for the poorly educated <...> In the end, the last opportunity to get acquainted with what is named as essence of University education, was abolished in universities".

(Pfaller, 2018). "..Such "Resentiment" only increases with the growing bureaucratization of the world, by virtue of which parasitic types of activity a purely functional order are multiplying, having absolutely nothing creative in themselves and in fact aimed to prevent any possible creative activity"/ (Marcel, 2018). These words were written in 1951 by Gabriel Marcel. But they are now becoming the most relevant. The quality of economic growth depends not on the underlying economic illusions, but on the creation of the true and, above all, valuable for the person himself. Then the human capital growth would be obvious and undeniable, and there would be no need to talk about the social consequences of economic growth.

Little later, in 2012, Maurizio Viroli (2014) described with amazing accuracy the system in which each of us is regardless of the time and place of the event, comparing society with the “royal court system”. "..Age-old moral weakness <....> lack of self-esteem, which is sometimes disguised as arrogance, makes you put up with dependence on other people: since I'm a little worth, why should I not serve the powers that be, if I benefit from it" (Viroli, 2014). We begin to respect ourselves not for the qualities inherent to person as value person, spiritual person, but for the number of benefits available to us in the "royal court system” <... > access to public honors and careers is governed by the iron logic of personal connections.." (Marcel, 2018). The court system deprives us of freedom of expression; where there is no freedom that stems from the desire to be master of oneself, one's physical and mental abilities. This is far from being a situation of "high-quality human capital", which is so eagerly recognized as a factor of economic growth. And in this situation, none of the overwhelming "royal court systems" will be successful in the long run. *Corresponding author (N.G.Kutsevol) Tel:+7 (917) 2997997 Email: nadezhda_k@inbox.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16E http://TUENGR.COM/V10A/10A16E.pdf DOI: 10.14456/ITJEMAST.2019.215

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The loss of freedom is the reality in which we exist. Economic and "royal-court" dependencies are what we find ourselves in from the moment of birth. Freedom as a condition of significant quality of human potential is an internal state, but, unfortunately, depends on external circumstances. Not so much depressing lack of economic (money) opportunities. This is a purely situational problem that can be solved every minute by each of us, and more in line with the famous saying of Mahatma Gandhi: "World is big enough to meet the needs of any person but too small to satisfy human greed."

More depressing that we are in our lives pervasive dependent on the incompetence of other people, that worse - on their stupidity and nonsense. This extends to all spheres of our life. And in this situation, it becomes impossible to talk about preserving freedom of choice. There is no choice, therefore there is no freedom of choice.

The professional competence of the spheres of human life falls sharply. We are ready to pay a considerable unofficial payment for giving birth child, for the opportunity to get a good education, to be at the "dedicated doctor", and not at the "unprincipled mediocrity". Our choice of profession is not subject to the interest, abilities, and talents, and the search for the greatest earnings to match the imposed status by society. Freedom today –struggle of the individual against the power of society, against degradation in the pursuit of economic growth.

"Deconstruction the social state", with which facing each of us transferred to the local practice of management in many organizations. "Capitalism, freed from the ballast of social obligations, has led to a fantastic rise in inequality and has not caused economic and technological growth. But the elitism of power leaves no alternative <...> Stable employment, social security, investment in human capital and professional growth are all rapidly becoming a thing of the past. <....> In the new society, the social paternalism of the state is discarded so that everyone can count only on himself. But in fact, the fate of man increasingly depends on what inheritance he will receive - just as it was in the days of Balzac and Pushkin." (Sakhnin, 2018).

So it turns out, that if you do not discard the value of human life, economic growth is unlikely to be achieved. As an analogy, we can give an example of unrestrained use the natural resources to the detriment of the existing ecosystems and biosphere of the earth. Yes, a person, unlike the ecosystem, is reproducible unit, but the point is not in the number. The quality of human life, the term "human capital" itself, assumes some dose of cynicism. The main goal is "public good", comparable to the achievements of economic growth. But its meaning (in a situation of rapid destruction of one of its own significant conditions – "human capital") is undoubtedly in great doubt.

By our own reasoning, we have come to what Bernand de Mandeville described in 1714 in the "Fable of bees", the commentary of which we find in Christian Laval's excellent work "Homo Economicus": "... in the earthly city, material well-being and practical morality cannot exist at the same time. <....> Private vices are a public good that shows that the shortcomings of a vicious person can benefit civil society to play the role of moral virtues. <.... it was because each part of the hive was individually full of vices that the whole hive was Paradise. <....>One must be mad, the moral of this fable tells us, to desire the fusion of honesty and wealth... " (Laval, 2010) In our case, the main vice is the deprivation of human freedom. Can be clarify-freedom what, can be not to do this, but to live in conditions moral weakness benefits; to "cost more" man it is important

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not contradict system. At whatever level a person would not be, it is beneficial for him to "agree", the ideology of conformity steadfastly realizes itself. Conformism - a very convenient form of existence in a rapidly declining passionarity of society.

The "passionaries" ' era (Gumilev, 1989) as those who possess: "... by innate ability to absorb more energy from the environment than is required only for personal and species self-preservation, and to give this energy in the form of purposeful work to modify their environment.." unfortunately passed. Such people appear from time to time, according to the so-called "stochastic" or random effect (from the Greek word “stochastikos” - "able to guess"), not depending on the degree of need for such an appearance.

The practice of contrasting "passionary-conformist" can be an attempt to consider the reasons why the ideas of conformism have become more attractive for the practice of management, regardless of the level of management. Gradually, imperceptibly, from an early age to the end of our lives in modern "civilized" society, a person is taught that he should not think himself, choose, dream. The main thing, insidious and that the most terrible, imperceptible, is the introduction of the virus of consumerism into the consciousness of man. This is the real reason for the desire for economic growth.

But that and is a system error: a person in a situation of excessive consumption does not want and then is not able to generate intellectual potential. Education on the principle of "simplification of personality", ignoring the fundamental Sciences, generating "practices of economic expediency" of the profession, leading to a general fall in morals and simplification of morality, does not lead to the desired rate of economic growth.

4. SYNOPSIS REMARK Lack of stability and inherent inequality, the cynicism of economic expediency, exclusion from business practice of the principle of social responsibility – something that each of us faces, but in a single case. The parameters of organizational and economic efficiency directly require us to abandon ourselves, to change our nature, knowledge, and principles, to abandon the experience. There is a strict requirement - to submit yourself to someone's abstract idea and not quite healthy "economic" imagination.

Place of work sometimes exhausts itself out much faster than we expect. Exhausts in all senses of the word. Professionalism, knowledge, and experience have long ceased to be criteria for professional growth, and the success of the organizations themselves. The manifestation of humanity and compassion, have become what becomes an absolute obstacle to achieving the criteria of economic efficiency. Just as the state cynically renounces man and true values, so do individual organizations renounce their employees. Each of their criteria of rational and cost-effective management destroys those who are the essence of any organization. Let's just offer a choice: who does the same client need? Indifferent cynical management with a benchmark of economic efficiency? Or a socially-minded employee who cares about the conditions in which the client found himself?

But every day we will continue to "break" our own employees in the name of it what they will never have. The feeling of dissatisfaction is equally built-in most of us today. It is largely due to the *Corresponding author (N.G.Kutsevol) Tel:+7 (917) 2997997 Email: nadezhda_k@inbox.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16E http://TUENGR.COM/V10A/10A16E.pdf DOI: 10.14456/ITJEMAST.2019.215

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fact that in an organization "people against human." Each of us has a different degree of perception of what is happening, but we all go through about the same. Every day we are faced with a dilemma: the choice between professional (and therefore personal) freedom and status in structure of organization.

Loss of freedom can be considered a loss of personal identity. But otherwise, exist in the organization just does not work. Own professional view has long been perceived as a threat to the status above standing. A wise man often cited as the person a fool. The situation "people against human" is repeated. Few of us accept such a position in the organization. To live in a state of anxiety is to live in a state of emptiness and impossibility of one's own development and missed benefits. Is a long time in this condition is unbearable?

It is very difficult to call such behavior of employees cost-effective. But then it is not necessary to talk about the potential of economic growth. The loss of freedoms as a result of the deconstruction of the social state, living in conditions of economic and "royal court" dependencies, the constant and painful choice between professional freedom and status in the structure of the organization are not those factors that meet the criteria of economic feasibility and desired economic growth.

5. CONCLUSION Increasingly, the question arises – how long this situation can and will continue? "Houses of cards" crumbling always. Awareness of their own lack of freedom from economic circumstances, the subordination of life to the ideas of consumerism destroys even the illusion of economic growth.

The reason for this destruction will be the growing human resistance in an attempt to restore the lost freedoms.

Conformism, realizing itself in the practice of management, will cause professional skepticism, because even timid criticism of the existing hierarchy of management can turn into a professional collapse. Realizing professional powerlessness, the levels of management will begin to ignore each other, initiating the conditions of falling economic growth.

It turns out that it is not so easy to fit economic interests into the world of every person. The reason for this is the selfishness of the concept of economic growth, its factors, the developed models.

This is not a critique of existing theories, it is a desire to draw attention to the impossibility of achieving the economic well-being of the system by pursuing exceptional rationality in the behavior of "Homo Economicus".

People teach themselves to live in a different system of values, not peculiar to their own nature.

But how much do we need such a "replacement"? Maybe, according to Epicurus, "... and in a miserable life we need to know the measure?" It is necessary to revive the principles of social responsibility of the organization and the state, and only then install the criteria of economic feasibility. The principle of "from the particular to the General" becomes more reasonable in the context of the desire for the"public good". In an attempt to achieve harmony between economic and social, it is first necessary to understand the person, his personal "I", his true, not imposed needs

6. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University.

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7. DATA AVAILABILITY AND MATERIAL Data involved in this study can be requested to the corresponding author.

8. REFERENCES Bach, R. (2019). And not brings whether school your children more harm, than good?

URL: https://www.business-gazeta.ru/article/426661 ,( date of treatment: 06/02/2019); Daly, H. (1989). For Public Good. Reorienting the Economy Towards People, the Environment and Sustainable Future. Beacon Press, Boston, p.323.

Danilishin, B., & Veklich, O. (2010). Indicator of Real Progress as Adequate Macroeconomic Indicator of Social Welfare. Problems of Forecasting, 6, 103-112.

Economic Growth (2019). Wikipedia.URL: Economic Growth, (date of treatment: 05/17/2019); Gazeta, N. (2019). The Unified State Examination (USE) on the Russian language – 10 years. Five questions to the Minister of education from teachers, 56. URL: https://www.novayagazeta.ru/ articles/2019/05/22/80611-predlogi-za, (date of treatment: 27.05.2019);

Gumilev, L. (1989). PASSIONARIUM. The Theory of Ethnogenesis and Passionarity URL: https://www.litmir.me/br/?b=545276&p=1 (date of treatment: 05/19/2019) Marcel, G. (2018). People Against Human. - M.: Center for Humanitarian Initiatives, p.208

Laval, K.(2010) Homo Economicus. Essay on the Origins of Neoliberalism. M.: New literary review, 2010, p.432 Schultz, T. Nobel prize Winner in Economics on the Role of Human Capital in Overcoming Poverty. URL: https://www.researchgate.net/ publiction/316854614_laureat_nobelevskoj_premii_ po_ekonomike_ teodor_sulc_o_roli_celoveceskogo_ kapitala _v_preodole nii_problem_bednosti, (Accessed 05/18/2019); Pfaller, R. (2018). What is Worth Living For. The Beginning of The Materialistic Philosophy. -M.: Publishing from Gaidar Institute, p.384; Sakhnin, A. (2018). Crisis of the Era of Dismantling of the Social State. "Expert», 44(1095). URL: http://expert.ru/expert/2018/44/ krizis-epohi-demontazha-sotsialnogo-gosudarstva (Accessed 29.10.2018) Shmelev, S. (2019). Multidimensional Analysis of Stability: the Point of Practure or Parmonious Development. Interdisciplinary lecture "Context». URL: http://www. contextfound.org/events/n111, (date of treatment: 05/17/2019); Viroli, M. (2014). Freedom of servants. National Research University – Higher School of Economics. – M.: Ed.house of Higher School of Economics, p.144

Dr.Nadejda Gennadyevna Kutsevol is an Associate Professor of Department of Management in Social Sphere, Institute of Management, Economics and Finance, Kazan Federal University, Russia. She graduated from Faculty of Economics & Management, Kazan State University. Her research focuses on Marketing, Economic Theory, Management Sciences.

Dr.Gregory Gamirovich Batyrshin is a Functional Diagnostic Physician, Cardiologist, Therapist (Clinical Hospital 7, Kazan, Russia); a Middle Management of Private Hospital (Kazan, Russia), and an Alumnus of Presidential Management Training Program in Kazan Federal University.

*Corresponding author (N.G.Kutsevol) Tel:+7 (917) 2997997 Email: nadezhda_k@inbox.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16E http://TUENGR.COM/V10A/10A16E.pdf DOI: 10.14456/ITJEMAST.2019.215

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16F

HISTORICAL ASPECTS OF THE ECONOMIC ENTITIES’ FINANCIAL REPORTING DEVELOPMENT IN RUSSIA Kulikova L.I. a, Mukhametzyanov R.Z a* a

Institute of Management, Economics and Finance, Kazan Federal University, Kazan, 420008, RUSSIA ARTICLEINFO

A B S T RA C T

Article history: Received 07 June 2019 Received in revised form 21 August 2019 Accepted 02 September 2019 Available online 16 September 2019

In recent decades, a special interest in studying the history of the accounting and reporting development has been evolving in the Russian and foreign scientific community. Undoubtedly, the reason for this is both an attempt to identify trends in the development of this science, and the desire to establish justice (truth) in the existing contradictions and fill in the gaps in the history of the development of this phenomenon. In its historical development, accounting reporting has passed a sufficient number of stages, and its current state has formed under the influence of certain factors. Based on the historical approach, it is possible to identify the prerequisites for the origin of financial statements, distribution conditions, identify development stages and areas of improvement. Many authors divide the history of the accounting reporting development in 2 stages, where the emergence of double-entry bookkeeping is considered as a turning point. With the development of the economy, the expansion of trade, and the emergence of new accounting entities, the system for reflecting the economic activity facts was improved, and the reporting forms became more complicated. Based on the analysis of various sources, we provide the main characteristics of reporting, based on the various stages of development of mankind and science in general. The current state of the accounting (financial) statements is reflected and the prospects for its development are indicated.

Keywords: Accounting reporting development; Doubleentry bookkeeping; Accounting objects; Information users.

©2019 INT TRANS J ENG MANAG SCI TECH.

INTRODUCTION Information support for enterprise management includes the use of various data: accounting, tax and statistical reporting, operational data and extra-account information (information in open sources, arbitration cases, contracts, media, etc.). However, despite the information source variety, the most reliable of them is accounting. At the same time, accounting and financial reporting are not always operational, analytical and understandable to participants in economic activities, and sometimes to specialists. It follows that the above negative qualities limit, and sometimes exclude the use of such *Corresponding author (Mukhametzyanov RZ) Tel:+7(927)4272867, rinaz-mukhametzyanov@rambler.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16F http://TUENGR.COM/V10A/10A16F.pdf DOI: 10.14456/ITJEMAST.2019.216

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information for making managerial decisions (Kulikova & Gafieva, 2014; Chemetova et al., 2017).

It is worth noting that the current system of statutory regulation of accounting records and reporting (financial statements) is a significant (but not absolute) guarantee of its reliability. This factor allows us to increase the degree of trust of potential users to the information contained in it.

However, this was not always the case (Kulikova & Goshunova, 2014). Our previous study was devoted to the study of the history of accounting, in this study we want to reflect the main stages in the accounting reporting development as a separate phenomenon (Mukhametzyanov et al., 2017).

METHODS The historical aspects of the development of accounting reporting have been studied throughout humanity. This is evidenced by the works of various scientists forming the idea of financial statements (Mukhametzyanov & Nugaev, 2016). Accounting reporting in its historical development has gone through a fairly large number of stages, and its current state has developed under the influence of various factors (Table 1).

Table 1: The origin and development of financial statements (Yasmenko & Zhuk, 2014).

Date II millennium BC V c. BC.

Reporting Feature List of property in physical meters Property listing in a single money measure

Factors Affecting the Emergence and Development of Reporting The emergence of phonetic writing, the development of a Unigraphics accounting paradigm Use of a single money measure in accounting

XIV c.

Reflection of information with the division to the assets and liabilities in the balance, the division of the asset balance to non-current and current assets, the appearance of abstract indicators, the use of market prices in the reflection of goods in the statements

The appearance of double entry

XVIII c.

The aggregated and generalized data about accounting entities,

Classification and division of accounts into synthetic and analytical ones

The dependence of reporting on accepted goals and mistakes, the development of a profit and loss statement, the establishment of reporting as an independent element of the general information base, the development of statistical and dynamic balance theories

The emergence of balance sheet and accounting legislation

Comparability

The advent of IFRS

Transparency, completeness, and usefulness for a wide range of users; social responsibility

Distribution of IFRS, integrated reporting, the use of automated systems for operational analysis and decision making, development of corporate social responsibility

XIX c.

Since the second half of the XX c.

Since the beginning of the XXI c.

It is assumed that accounting statutory regulation has led to the emergence of a reporting theory.

The main accounting techniques in the Middle Ages were reporting and inventory. However, in those days it was believed that oral evidence was more reliable than written evidence; later some banks and merchants began to draw up written balances, but this was irregular.

One of the modern, fairly well-known studies in the field of studying the development of accounting and reporting is the work by Professor Ageeva O.A., who in 2008 in her study identified 4 dialectical stages in the development of accounting and reporting from the period of their inception

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to the modern stage of economic development. In her opinion, only at the second dialectical stage of accounting development, reporting did stand out from it and became an independent field of research (Ageeva, 2008).

At the beginning of its development, the accounting reporting consisted solely of an inventory of property in kind, using in-kind measures typical of those entities at a certain date.

Over time, the Unigraphics method has undergone significant changes, such a method of accounting as collation (reconciliation of mutual settlements) has arisen, therefore, reporting has also been modified (Aletkin, 2014). The main feature of the inventory was that in addition to the cost measure, it also had an in-kind measure. Over time, in addition to in-kind measures, monetary measures appeared in the reporting (to display the amount of debt). However, the quality of reporting did not improve, since, along with the property of an economy, accounts payable began to be reflected in it: they were the source for the formation of such property. The reason was that during this period of time there was no division of accounting entities into property and sources of their formation with a division into assets and liabilities.

The emergence of money and its use as a measure of value has led to the emergence of valuation.

The monetary expression of a fact of economic life has increased the value of accounting reporting since it becomes possible to compare reporting data for various reporting dates, as well as the ability to compare data from different economies. Consequently, the opportunity arose to satisfy the information needs of not only internal but also external users (Ageeva, 2008).

Many authors separate 2 stages in the development of accounting reporting: the emergence of double-entry bookkeeping is considered as a special historical moment, which is a borderline separating the two main stages in its development (Yasmenko & Zhuk, 2014).

However, we should not equate the period of occurrence of accounting reporting with the period of occurrence of accounting records, since the first is associated with the reflection of information about economic activities with the use of a particular information carrier. In this regard, according to G.N. Yasmenko and V.N. Zhuk, the accounting reporting origin moment can be considered the period of occurrence of phonetic writing in the second millennium BC, which was a period of development of a Unigraphics accounting paradigm based on the reproduction of facts of economic life. The accounting reporting at that time consisted solely of an inventory of property in kind, specific to those entities as of a specific date (table 2).

Table 2. Assets of a slave owner’s workshop (Mukhametzyanov et al., 2017).

Movable property 3 talents 56 minas * or 28.5% Slaves (52 people) 2 talents 50 minas or 28.0% Jewels of various kinds 3 talents or 21.8% Raw materials for production 2 talents 30 minas or 18.1% House - 30 minas or 3.6% Total 12 talents 46 minas - 100% * 1 talent = 60 minas = 25.5 kg; minas = 425 g.

Many accounting historians attribute the appearance of a double-entry with the publication of the treatise “On Accounts and Records” by Luca Pacioli, who described an extremely simplified version *Corresponding author (Mukhametzyanov RZ) Tel:+7(927)4272867, rinaz-mukhametzyanov@rambler.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16F http://TUENGR.COM/V10A/10A16F.pdf DOI: 10.14456/ITJEMAST.2019.216

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of double-entry bookkeeping. However, the Venetian method did not provide for the preparation of accounting reporting (Kulikova & Goshunova, 2014).

However, even before the Treatise appeared, a number of large trading and banking companies in Florence used double-entry bookkeeping of a sufficiently high level. The bookkeepers of these companies regularly prepared a balance sheet and a profit and loss statement, which were fully agreed upon among themselves (Aletkin, 2014).

Attempts to classify accounts and use the division of accounts into control and analytical (XVIII century) had a significant impact on the reporting structure (Amel-Zadeh et al., 2016).

The creation of joint-stock companies also played a significant role in changing the legislation.

The emergence of large economies, an increase in global trade, and the emergence of trading exchanges have dramatically increased the number of external users of accounting reporting. At that time, accounting legislation began to take shape in most countries, which obliged business executives to publish their accounting reports in order to reduce the risk from shareholders, investors, and other external users. In the meantime, the balance sheet became the main document confirming the solvency of owner, and a document that can be used as evidence in resolving issues of economic disputes (Cairns, 2015).

Since the second half of the XIX century accounting reporting began to separate from accounting records and became an independent element of the general information base. By the end of the XIX century, merchants compiled balances not only for controlling the turnover but as an instrument of control and management of their economies (Vetoshkina & Tukhvatullin, 2014).

The 20s of the XX century are characterized by the restoration of commodity-money relations and the concept of business accounting. Priority was given to the preparation of the balance and its use. Monitoring compliance with reporting requirements, business activities and the financial condition of participants in the national economic process was ensured by public reporting (Vetoshkina et al., 2016).

The entry of individual companies into the world market in connection with the growth of economic potential created the unification problem for accounting reporting since the principles of its preparation differed significantly in different countries and even in different companies of one country. Misunderstanding of the reporting by users, its incomparability and unsuitability for business analysis led to erroneous and ambiguous conclusions about the results of activities of business entities that submitted reports. All these prerequisites contributed to the development of international financial reporting standards. Some countries have begun to voluntarily use IFRS as national accounting systems, and some to prepare consolidated accounting reporting. The application of IFRS possibly facilitated the most accurate comparison of reporting for companies from different countries, as well as a comparison of the results of work in different periods for one business entity (Mukhametzyanov & Nugaev, 2016).

REVIEW REMARK The economic globalisation processes, the development of market relations at a high level determine the construction of an accounting (financial) reporting system that meets the needs of a

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reformed market economy. These factors determine the need to rethink the criteria for the formation of accounting records and reporting information, a more detailed definition of the financing reporting elements, as well as establishing the relationship between them, which will subsequently affect the convergence of accounting and reporting. In modern conditions, the promising trends of reporting development have become the presentation of integrated reporting which is aimed at informing its users about corporate social responsibility (CSR), provision of relevant and forward-looking data for making informed management decisions.

CONCLUSION Being a fairly complex system, accounting reporting could not arise only from general assumptions. The use of the historical approach in our study allowed us to reveal the time course and development stages for accounting reporting. However, the historical approach is not single but is only one of several methodological approaches that make it possible to recognize such a complex and ambiguous phenomenon as accounting turns out to be. Accounting reporting in its historical development has passed a sufficient number of stages, and its current state has developed under the influence of various factors. Along with the change in the stages of development, the qualitative characteristics of the reporting also changed: the number of items raised, the methods of reflection were refined, and the reporting has been focused on identifying the results of economic activity. The expansion of the globalization process and active participation in world markets have led to the formation of reporting that meets the common requirements and needs of a reformed market economy. Rethinking these factors allowed us to expand transparency and achieve the orientation of reporting for a wide range of users. According to many authors, the current financial reporting system does not fully provide the necessary quality and reliability of the information, and that limits the potential for its use. In this regard, the identification of development areas for accounting reporting is relevant. In the context of the economy digitalization, the question of changing the format for data presenting arises. A special role there would be played by the formation of online reporting, the use of the XBRL reporting format, and the presentation of data in 3d format. Of course, all these changes are due to the rapid development of modern information technologies, which accelerate and facilitate the process of generation of accounting reporting having the required format.

AVAILABILITY OF DATA AND MATERIAL Information used and generated from this work is available by contacting the corresponding author.

ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Financial support is gratefully acknowledged.

REFERENCES [1] Ageeva, O. A. (2008). Theoretical and methodological aspects of accounting records and reporting.

Thesis for the degree of Doctor of Economics.

[2] Aletkin, P. A. (2014). International financial reporting standards implementation into the Russian accounting system. Mediterranean Journal of Social Sciences, 5(24), 33. *Corresponding author (Mukhametzyanov RZ) Tel:+7(927)4272867, rinaz-mukhametzyanov@rambler.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16F http://TUENGR.COM/V10A/10A16F.pdf DOI: 10.14456/ITJEMAST.2019.216

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[3] Amel-Zadeh, A., Meeks, G., & Meeks, J. G. (2016). Historical perspectives on accounting for M&A. Accounting and Business Research, 46(5), 501-524.

[4] Cairns, D. (2015). Financial reporting in Europe: Future challenges. Accounting in Europe, 12(2), 187196.

[5] Kulikova, L. I., & Gafieva, G. M. (2014). Development of financial reporting principles. Mediterranean Journal of Social Sciences, 5(24), 38.

[6] Kulikova, L. I., & Goshunova, A. V. (2014). Science of balance preparation: Substance and stages of development in Russia. Mediterranean Journal of Social Science, 5(24), 49.

[7] Mukhametzyanov, R. Z., & Nugaev, F. S. (2016). Financial statements as an information base for the analysis and management decisions. Journal of Economics and Economic Education Research, 17, 47.

[8] Mukhametzyanov, R. Z., Nugaev, F. S., & Muhametzyanova, L. Z. (2017). History of Accounting Development. Journal of History Culture and Art Research, 6(4), 1227-1236.

[9] Vetoshkina, E. Y., & Tukhvatullin, R. S. (2014). The problem of accounting for the costs incurred after the initial recognition of an intangible asset. Mediterranean Journal of Social Science, 5(24), 52.

[10] Vetoshkina, E. Y., Ivanovskaya, A. V., & Akhmedzyanova, F. N. (2016). Uncompensated property receipt accounting operations. International Business Management, 10(23), 5603-5606.

[11] Yasmenko, G. N., & Zhuk, V. N. (2014). Historical aspects of the development of accounting and financing reporting by business entities. Scientific Journal KubSAU, 97(03), 1111-1117.

Professor Dr. Kulikova L.I. is Professor and Head of Kazan Institute of Management, Economics and Finance, Department of Accounting, Analysis and Audit, Faculty of Accounting and Economics, Kazan Federal University, Russia. She is Emeritus Professor of Kazan University. Her research interests are Accounting, Analysis and Audit, Statistics.

Mukhametzyanov R.Z. is an Assistant of Business School, Institute of Management, Economics and Finance, Department of Accounting, Analysis and Audit Institute of Management, Economics and Finance, Kazan Federal University, Russia.

He got a Postgraduate degree from Institute of Management, Economics and Finance, KFU. He is interested in Accounting Analysis and Accounting Audit.

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Kulikova L.I., Mukhametzyanov R.Z.

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

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SPECIAL ASPECTS OF RECOVERY PROCEEDINGS AGAINST NON-TYPICAL REAL PROPERTY FACILITIES Gaifutdinova Rozaliia Zakievna a*, Liliia Tahirovna Gibadullina b a

Department of Legal Disciplines, Naberezhnye Chelny Institute, Higher School of Economics and Law, Kazan Federal University, Kazan, 420008, RUSSIA. b Department of Private Law of the State, Institution of Higher Professional Education, Kazan State University and Ulyanov-Lenin, Naberezhnye Chelny, RUSSIA. ARTICLEINFO

A B S T RA C T

Article history: Received 20 June 2019 Received in revised form 30 August 2019 Accepted 04 September 2019 Available online 16 September 2019

The paper provides an analysis of the features concerning recovery proceedings against such non-typical real property facilities as real estate items encumbered by rents, incomplete construction projects, items of common property rights, and also property held by third parties. These objects are poorly studied in the enforcement proceedings theory; however, they are quite common in practice. The authors note that a court-enforced collection against real property secured for life endowment cannot be imposed without the consent of the pensioner. For recovery proceedings against construction in progress, their preliminary state registration as a real estate object must be made. The paper substantiates the feasibility of enshrining the approach according to which a requirement to apportion a participatory share in the common property of spouses when a recovery is applied to it within the framework of enforcement proceedings can be brought to court precisely by a bailiff.

The methodological basis for the study was the dialecticalmaterialistic method of cognizing legal reality, along with which general scientific methods were also used - analysis and synthesis, the logical method, as well as particular scientific methods - system-structural, formal-legal, comparative-legal, and others.

Keywords: Recovery framework of enforcement proceeding; Construction in progress; Levy of execution on rent; Common ownership.

©2019 INT TRANS J ENG MANAG SCI TECH.

INTRODUCTION According to the Federal Law dated 02.10.2007 No. 229-FZ “On Enforcement Proceedings”, recovery proceedings against the property of a debtor is a seizure of property and (or) its forced sale or transfer to its plaintiff. The problem under consideration is also found in foreign countries (Brits, 2013).

Real property is, as we know, one of the most common objects of recovery in enforcement *Corresponding author (Gaifutdinova R. Zakievna) Tel:+7-9656203380 E-mail: rozagayfutdinova@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16G http://TUENGR.COM/V10A/10A16G.pdf DOI: 10.14456/ITJEMAST.2019.217

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proceedings. An analysis of the scientific literature shows that most studies are devoted to such objects as residential and non-residential premises, land plots, and real estate owned by the debtor on the basis of sole ownership right, without any special burdens (except for collateral). At the same time, non-typical situations, such as objects encumbered with rents, incomplete construction projects, objects of common property rights, and property in the possession of third parties remain poorly understood, despite the fact that such situations are not uncommon in life and law enforcement practice.

In this regard, the authors attempted to analyse in this paper the features of recovery proceedings against real estate in the above situations.

Today there are no large studies specifically dedicated to recovery proceedings against nontypical real property in enforcement proceedings.

Among the studies where precisely the procedural issues of recovery proceedings against real property are of partial concern, one can distinguish the works of such authors as: - M.N. Glukhova, “Jurisdictional acts and features of enforcement proceedings in cases arising from legal relations concerning housing law”; - V.A. Mochalova “Civil Law Issues of Recovery proceedings against mortgaged property”; - A.V. Matyushin, “Legal regulation of recovery proceedings against the property of taxpayers.

Theory and practice"; - V.A. Petrushkin, “System analysis of the civil law model of real property turnover: problems of theory and practice”.

These studies cover only certain issues of recovery proceedings against real property.

The authors of this paper investigated the procedural and legal features of recovery proceedings against non-typical real property facilities within the framework of enforcement proceedings, based on the key features of the civil law status of real property. The paper substantiates the feasibility of enshrining the approach according to which the requirement to apportion a participatory share in the common property of spouses when a recovery is applied within the framework of enforcement proceedings can be brought to court precisely by the bailiff.

The study objective is the identification of the peculiarities of recovery proceedings against nontypical objects of real property in enforcement proceedings, based on the civil status of those objects, and defects in the law governing these issues.

METHOD Being one of the main types of property belonging to legal entities and the most valuable and significant type of property for individuals, real property is also one of the most common objects for levying of execution on them in enforcement proceedings. It causes rule-making and enforcement aspects for the relevance of this study. The presence of a large number of controversial judicial practices and discussions in the scientific literature clearly demonstrates many difficulties in this area and the presence of gaps in the legislation.

The methodological basis of the study was the dialectical-materialistic method of cognition of legal reality, along with which general scientific analysis and synthesis methods were also used. They

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allowed the authors to identify the main approaches to understanding the substantive content of the real property category and its implementation in enforcement proceedings. There were also applied logical and particular-scientific methods: systemic-structural, formal-legal, comparative-legal, which were used in assessing the norms that constitute the subject of research and substantiating recommendations for improving the legal regulation of relations that form the subject of research.

RESULT AND DISCUSSION As we know, real property is one of the most common objects for levying of execution on them in enforcement proceedings. At the same time, the list, specifics and legal regime of real property are quite diverse. A review of the scientific literature shows that most scientific studies are devoted to the most common objects (residential and non-residential premises, land plots) or the simplest legal regimes (on the basis of sole ownership, without any particular burdens (except for collateral)). At the same time, there are relatively few scientific works devoted to such non-typical situations as objects encumbered with rents, incomplete construction projects, objects of common property rights, property being held by third parties, although such situations are not uncommon in life and law enforcement practice both in the Russian Federation and abroad (Kizilov, 2013). In this regard, this paper focuses on the analysis of the features of recovery proceedings against real property in the above cases.

The debtor's real property may be encumbered with rent and individuals are parties to such an agreement as a rule. Despite the low popularity of the annuity agreement, it cannot be discounted.

The relevance of this issue was reflected in the Order of the Main Directorate of the Federal Bailiff Service of the Russian Federation No. 223-r for Moscow dated November 14, 2006 “On Approval of Methodological Explanations on the Possibility of Recovery of Real property which belongs to a Debt Citizen and is Encumbered with Rent on the Basis of a Life estate agreement”, as well as in the works of a number of scientists (Valeev & Chelyshev, 2009).

In order to levy of execution on such real property, the rule of Article 604 of the Civil Code of the Russian Federation is of particular importance, according to which real property transferred to secure for life endowment may be alienated, pledged or otherwise encumbered only with the prior consent of annuity recipient. Thus, the execution on such real property cannot be levied without the consent of the annuity recipient.

Peculiarities of recovery proceedings against facilities under construction are related, first of all, preliminary state registration is required for application of recovery against them as real property in accordance with the law “On State Registration of Real property” dated 13.07.2015 No. 218-FZ. So, according to Articles 130 and 219 of the Civil Code of the Russian Federation, a facility under construction is real property, and the ownership of it is subject to state registration. Accordingly, the ownership of this object arises from the moment of its state registration. Here, the norm of article 66 of the Federal Law dated October 2, 2007 “On Enforcement Proceedings” finds its application on the right of a bailiff to apply to the registering authority to conduct state registration of the debtor’s ownership of property in the prescribed manner.

A special procedure is envisaged for recovery proceedings against the common property of the *Corresponding author (Gaifutdinova R. Zakievna) Tel:+7-9656203380 E-mail: rozagayfutdinova@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16G http://TUENGR.COM/V10A/10A16G.pdf DOI: 10.14456/ITJEMAST.2019.217

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debtor; this application of recovery is often found within the framework of enforcement proceedings.

The problem under consideration is also found in foreign countries (Higginbotham, 2007). We agree with the opinion that “in relation to debtors - individuals, the rule that the execution may be levied on the debtor’s share in the common property is especially relevant since this situation arises in relation to debtors who are married" (Reshetnikova et al., 2013). According to part 6 of Article 69 of the Law on Enforcement Proceedings, if a debtor has property belonging to him/her by the right of common ownership, then the execution shall be levied on the share of the debtor, determined in accordance with federal law. It should be noted that now common ownership in real property is quite often found.

The bailiff seizes a share in the common real property and makes its assessment according to the general procedure for foreclosing on real property (Odintsova, 2017). The procedure for the sale of such a share is special. Thus, according to Article 255 of the Civil Code of the Russian Federation, if another property of the owner is insufficient, the creditor of the participant in shared or joint property has the right to submit a demand for the allocation of the debtor's share in the common property for recovery proceedings against it. If such an allotment in kind is impossible (as is often the case with real property), or the rest of the participants in shared or joint ownership object to this, the creditor has the right to demand that the debtor sell his/her share to the other participants in the common property with the circulation of the proceeds from the sale to repay the debt. The offer price, in this case, should be proportionate to the market value of such a share. If the other participants in the common ownership have refused to acquire the share of the debtor, the creditor shall have the right to demand in court the recovery of the debtor’s share according to the right of common ownership by selling this share at a public auction. But the plaintiff has certain difficulties here. When filing such a claim, he/she must prove in court the existence of debt and the absence of other property processed by the debtor, as well as the impossibility of dividing the real property owned in joint ownership in kind and the allocation of the debtor's share, or disagreeing of the remaining participants in shared ownership to such a division. He/she must also confirm receipt of the refusal from the remaining participants in the common property to acquire the debtor's share since only if there is such a refusal, the creditor has the right to demand recovery proceedings against the debtor's share by selling it at a public auction. If there are several participants in shared ownership, then the collector will have to carry out complex and long work to find them and obtain the necessary securities. Alternatively, the remaining participants in the common share ownership may be involved in the case in the capacity of third parties. According to the Appeal Decision of the Voronezh Regional Court dated September 20, 2012 No. 33-4828, the Law on Enforcement Proceedings does not contain provisions restricting the right to pre-emptive acquisition of shares in the right of property ownership that is forcibly sold at public auctions within the framework of enforcement proceedings.

A special enforcement procedure is also provided for the debtor's share in the common property of the spouses since in this case, the family law begins to apply.

According to Article 45 of the Family Code of the Russian Federation, for the obligations of one of the spouses, a penalty can be levied only on the property of this spouse, and if it is insufficient, the creditor has the right to demand the allocation of a share of the debtor spouse (which would be due to him/her when sharing the common property of the spouses) for levying of execution on it.

Regarding the question of who can file such a claim, the following opinions exist. According to

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paragraph 2 of the Order No. 816 by the Office of the Federal Bailiff Service in Moscow dated October 6, 2010 “On approval of the Methodological recommendations on the procedure to levy of execution on jointly acquired property of spouses”, in case of identification of property jointly acquired by spouses, the bailiff shall arrest it in the general manner. After that, he/she notifies the plaintiff of the need to apply to the court for the allocation of a share of the jointly acquired property, with setting the plaintiff a certain period for this. At the same time, according to the ruling of the Primorsky Regional Court dated 03.03.2014 in case No. 33-1698, the conclusions that a bailiff is not granted the right to appeal to the court with such a statement are erroneous.

It should be noted that it would be advisable to consolidate the possibility of such a claim by the bailiff. This would allow avoiding unnecessarily delayed enforcement proceedings because in this process the role of the plaintiff is minimal.

With regard to the application in the legal relations under consideration of the rule from part 3, article 35 of the Family Code of the Russian Federation on the need to obtain the notarized consent of the other spouse in order for one of the spouses to complete a real property transaction and a transaction requiring notarization and (or) registration in the manner prescribed by law, it is possible to bring conclusions from the ruling of the Moscow Regional Court dated 30.08.2011, in case No. 33-16422. So, according to the specified judicial act, in the case provided for by paragraph 3, Article 35 of the Family Code of the Russian Federation, we are talking about transactions concluded on the basis of the voluntary will of one of the spouses. At the same time, when concluding a transaction at the auction for the sale of the seized property as part of the execution of a judicial act, such consent cannot be.

Figure 1: Property price index of private residential properties.

Despite the seemingly fairly clear regulation of the recovery proceedings against the debtor's share in the joint property of the spouses, in practice, this procedure has certain difficulties. So, A.I. Hikmatullin notes the following problem: “in the case when the jointly acquired property of the spouses has not been identified, bailiffs unlawfully refuse to plaintiffs in sending requests to the registration authorities to establish the property registered for the debtor spouse. They argue this with the fact that the debtor’s spouse is not a party to enforcement proceedings and the revealing of his/her *Corresponding author (Gaifutdinova R. Zakievna) Tel:+7-9656203380 E-mail: rozagayfutdinova@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16G http://TUENGR.COM/V10A/10A16G.pdf DOI: 10.14456/ITJEMAST.2019.217

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property status exceeds the official authority of the bailiff ” (Ali Zadeh et al., 2011).

Thus, we can conclude that the recovery proceedings against the common property right of a debtor are often used within the framework of enforcement proceedings, but the peculiarity of this procedure is that it requires the particularly active participation of the collector. Fig.1 compares the Prices of private residential properties decreased by 0.7% in 1st Quarter 2019, with a 0.1% decrease in the previous quarter.

According to our investigation conducted on the course of one year, Prices of landed properties increased by 1.1% in 1st Quarter 2019, compared with the 2.0% decrease in the previous quarter Prices of non-landed properties decreased by 1.1% in 1st Quarter 2019, compared with the 0.5% increase in the previous quarter.

In this regard, prices of non-landed properties in Core Central Region (CCR) decreased by 3.0% in 1st Quarter 2019, in comparison with the 1.0% decrease in the previous quarter. Prices of nonlanded properties in the Rest of Central Region (RCR) decreased by 0.7%, in comparison with the previous quarter. Prices of non-landed properties in Outside Central Region (OCR) increased by 0.2%, compared with the 0.7% increase in the previous quarter. All of these properties back to the possession of third party. The Federal Law “On Enforcement Proceedings” specifically sets out a levy of execution on the property held by third parties (Article 77 of the Law “On Enforcement Proceedings”). When foreclosing a real property, this article is relevant to a group of real property “by law” - ships and aircraft, inland navigation vessels, space objects. Pursuant to Part 1 of this article, recovery proceedings against the debtor's property held by third parties are based as a general rule on a judicial act and, in some cases, it can be done on the basis of the executive inscription by a notary.

Application to the court to foreclose the property held by third parties is made by a collector or bailiff and considered by the court within ten days from the date of its receipt. A judicial act on foreclosure of debtor’s property held by third parties that have entered into legal force is subject to immediate execution (Gayfutdinova, 2016).

REMARK Analysing the above, the authors of the paper come to the following conclusions.

Recovery against real property transferred to secure life endowment cannot be levied without the consent of the pensioner since upon the alienation of such property by the annuity payer his/her obligations under the annuity contract are transferred to the property acquirer.

Peculiarities of recovery proceedings against facilities under construction are connected, first of all, with the fact that recovery proceedings against them as real property requires its preliminary state registration in accordance with the law “On state registration of real property”. Ownership of buildings, structures and other newly created real property subject to state registration arises from the moment of such registration. Prior to registration, the ownership of the newly created real property is not considered as a real property item.

According to article 45 of the Family Code of the Russian Federation, an execution on the obligations of one of the spouses can only be levied on the property of that spouse, and if it is insufficient, the creditor has the right to demand the allocation of a share of the debtor spouse (which

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would be due to him/her when sharing the common property of the spouses) for application of recovery against it. When resolving the issue of who can file a claim for the allocation of a share in the common property of the spouses: a bailiff or a plaintiff, it is proposed to consolidate the approach according to which the requirement to apportion a participatory share in the common property of spouses when a recover is applied against it within the enforcement proceedings, may be applied to court by the bailiff.

CONCLUSION In the course of the study, it was revealed that the recovery proceedings against real property need special legal regulation, taking into account the nuances of the real property status as a whole and its individual types. The recovery proceedings against real property, in general, are subject to the general rules of enforcement proceedings and include three standard stages: an arrest, assessment, and implementation (Odintsova, 2017).

Seizure of real property transferred to secure life endowment cannot be levied without the consent of the recipient of the annuity. Peculiarities of recovery proceedings against facilities under construction are related, first of all, to recovery proceedings against them as real property, and preliminary state registration is mandatory since in accordance with current legislation state registration is the only evidence of the existence of a registered right.

According to the norms of family law, for the obligations of one of the spouses, an execution can be levied only on the property of that spouse, and if it is insufficient, the plaintiff has the right to demand the allocation of a share of the debtor spouse (which would be due to him/her when sharing the common property of the spouses) to recover it. A problem has been identified - who: a bailiff or a plaintiff can file a request for the allocation of a share in the common property of the spouses. It is proposed to consolidate the approach according to which the requirement to apportion a participatory share in the common property of spouses when a recover is applied against it within the enforcement proceedings, may be applied to court by the bailiff. These measures will contribute to both further improvement of the legislation, and the formation of a uniform practice in the field of recovery against real property in enforcement proceedings.

AVAILABILITY OF DATA AND MATERIAL All information used or generated from this work is already included in this article.

ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Financial support is gratefully acknowledged.

REFERENCES Ali Zadeh, Z. M., Artemyeva, Yu. A., & Outdehaag, J. (2011). The effective levying of execution of judgements and acts of other bodies: Collected materials of the International scientific-practical conference, Kazan, Kazan (Volga) Federal University, June 8 - 11, 430 p. *Corresponding author (Gaifutdinova R. Zakievna) Tel:+7-9656203380 E-mail: rozagayfutdinova@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN:ITJEA8 Paper ID:10A16G http://TUENGR.COM/V10A/10A16G.pdf DOI: 10.14456/ITJEMAST.2019.217

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Brits, R. (2013). Sale in execution of mortgaged homes may not result in arbitrary deprivation of property.

South African Journal on Human Rights, 29(3), 536-553.

Gayfutdinova, R. Z. (2016). Enforcement proceedings: features of recovery proceedings against real property [Electronic resource]: monograph. Electronic data. - Moscow: STATUT, 158 p. - Access mode: https://e.lanbook.com/book/92540.

Higginbotham, K. D. (2007). Reimbursement for Satisfaction of Community Obligations with Separate Property: Getting What's Yours. La. L. Rev., 68, 181.

Kizilov, V. (2013). Taxation of Taxpayer Incomes That Are Obtained from the Sale of Inherited Property: Aspects of Fair Tax Regime. The Topical Issues of Public Law, Forthcoming, 11(23), 18.

Odintsova, M. I. (2017). Arrestment as the Interim Measure in Enforcement Proceedings. Herald of Enforcement Proceedings, 3(1), 86-89.

Odintsova, M. I. (2017). Arrestment as the Interim Measure in Enforcement Proceedings. Herald of Enforcement Proceedings, 3(1), 86-89.

Reshetnikova, I. V., Zakarlyuk, A.V., Kulikova, M. A., & Namyatov, A. S. (2013). How to execute a court decision? The collector’s guidance. Heads of the writing team is I.V. Reshetnikova. M., 400 p.

Valeev, D. Kh., & Chelyshev, M. Yu. (2009). Civil-law means in the procedural mechanism for the implementation of the rights of citizens and organizations in enforcement proceedings. Executive Law, 4, 12-16.

Gaifutdinova Rozaliia Zakievna is an Associate Professor at Naberezhnye Chelny Institute, Higher School of Economics and Law, Department of Legal Disciplines, Kasan Federal University. She got a higher degree from Kazan State University named after V.I. Ulyanov-Lenin Kazan, legal, Jurisprudence. Her thesis was “Foreclosure on real estate in enforcement proceedings.” She is interested in Civil Process and arbitration process.

Liliia Tahirovna Gibadullina is an Assistant Professor at Department of Private Law of the State, Institution of Higher Professional Education of Kazan State University and Ulyanov-Lenin, Naberezhnye Chelny.

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CONTINUITY OF GENERATIONS AND FESIVE CULTURE IN RUSSIA: ESSENTIAL CHARACTERISTICS Anastasia V. Fakhrutdinova a*, Liona L. Grigoreva b, Valentina N. Krylova c, Olga A. Kalimullina d a

Institute of International Relations, Kazan Federal University, 18 Kremlyovskaya, Kazan, RUSSIA. Institute of Management, Economics and Finance, Kazan Federal University, Kazan, RUSSIA c Faculty of Art, Volgograd State Institute of Arts and Culture, Tsiolkovsky Street, 4, Volgograd, 400001, RUSSIA. d Kazan State Institute of Culture, Orenburg tract, 3 Kazan 420059 RUSSIA. b

ARTICLEINFO

A B S T RA C T

Article history: Received 01 July 2019 Received in revised form 05 September 2019 Accepted 11 September 2019 Available online 16 September 2019

The festive culture of Russia dramatically changes because of the entry into the process of globalization. Purpose of the research is to perform a number of positions: to study the phenomenon of festive culture, to identify the factors of festive culture in Russia development, to consider the dynamics of festive culture, to reveal the essential characteristics of festive culture. The method of the investigation of this problem is system-structural analysis, which allows us to consider the holiday culture as a system and trace its dynamics.

The article presents an analysis of the state of modern festive culture in Russia. The relationship between the level of development of festive culture and the process of globalization is revealed in the article: festive culture reflects not only traditional Russian values, but also universal axiological system that expresses the principles of humanism and tolerance of the modern world. The essential characteristics of festive culture are: forced its development, combinations of traditions and innovations, the predominance of the mythological component, the renewal of the festive calendar.

Keywords: Cultural education; Generation continuity; Young generations; Maintaining community culture; National unity; Russia festive culture; Cultural globalization.

©2019 INT TRANS J ENG MANAG SCI TECH.

INTRODUCTION The festive culture always was important for Russian society. Today, a new social reality is revealed through the cultural theories of "post-industrial society" (Bell, 1999); "world-system" approach (Wallerstein, 2003); "Risk Society" (Beck, 2000); "Global Society"( Robertson, 1995).

All of them explain the transition from local society to global society. There is an increase in the influence of hedonistic attitudes in the sphere of leisure activities especially in the youth environment *Corresponding author (Anastasia V. Fakhrutdinova) Email: avfach@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16H http://TUENGR.COM/V10A/10A16H.pdf DOI: 10.14456/ITJEMAST.2019.218

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with orientation to entertainment, sports-health and animation-leisure programs. Therefore, in the 60s of the 20th there was also an idea of a "leisure society". According to Dumazedier leisure society is a modern society (Dumazedier, 1988). One of the problems of modern Russian society is parenting of the new perception of the phenomenon of festiveness, which in a new way forces to rethink it according to the reality of democratic society at market economy and the formation of a new holiday calendar. Modern world tendency is that young generations identify themselves through a set of standardized universal values of "citizens of the world." It is necessary to understand that this kind of modern social existence constantly compensates by the sustainability of fundamental foundations, one of which is the awareness of the individual in the modern world, like national identity, belonging to a particular ethnic group with its characteristic cultural features and historical destiny (Yurlova, 2019). Process of festive culture formation from the point of view of sociocultural activity involves several aspects: festive culture is a reflection of the social order of society; secondly, the embodiment of festive culture is poseable to achieve through theatrical performances and it has a powerful educational incentive for interpersonal relationships in the student environment; thirdly, participation in holiday events should be understood as the most important component of festive culture formation by the consolidation of sociocultural values in the minds of young people.

MATERIALS AND METHODS The following research methods were used in the course of the study: a systematic approach as a, which is based on the examination of the object of research - modern festive culture, axiological approach that allowed to consider the values of youth, which are shaped by the influence of festive culture. The study also uses methods of comparative analysis of literature on the topic of festive culture.

RESULT The "cultural foundation of the nation" is transformed by the emergence of new values, and it is the festive culture that promotes the "sociocultural integration of the individual into society, aimed at shaping the cultural consciousness of young people.

Having studied the state of the development of the problem of the formation of festive culture, we can say that firstly, modern research, the subject of which is the process of forming a festive culture, allowed to devoted three main aspects this problem: the theoretical study of the holiday phenomenon, the theoretical study of festive culture and its peculiarities in the educational and educational process, as well as the issues of improving the process in the teacher's practical activities.

The holiday culture is beginning to become an interdisciplinary phenomenon in humanitarian research and is considered by modern authors in such aspects as festival, holiday, gender, leisure preferences of young people. It can therefore be concluded that, despite the diversity of works affecting various theoretical and applied aspects of holiday culture, there is currently virtually no researches on the systematic study of this Phenomenon.

At the end of the 20th century, Russian holiday culture gradually became part of the global process of sociocultural development. The reason for its exceptional importance is separation of the events thought Russian history in the 20th and 21st centuries: the revolutionary change of the political

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regime in 1917, participation in the bloody Second World War, the Soviet totalitarian period, the collapse of the USSR and the crisis of the nineties. For the last fifteen to twenty years, the issue of the goals of Russia's historical and cultural process has become extremely important, and the problem of finding criteria for national identity, an idea that is not least important, has become. It became necessary to unite the relatively differentiated population of the country into a single whole. The overall cultural level reduce of the population is becoming more and more obvious. Modern man under the influence of fast processes does not have time to rethink his role and place in the society.

In traditional or industrial society, the national-cultural identity of man was maintained and reproduced, thanks to the immutability of the structures of his daily existence, the modern man, a resident of post-industrial society, thanks to the media component of the sociocultural space that surrounds it, continuously interacts with the culture brought in from the outside (watching foreign films, reading foreign books, notes more recently alien Russian national identity holidays and so on).

At the same time, immersion in the "alien" space occurs at the same time as the fact that a person still remains in his everyday world (Mardakhaev, 2013). This state of affairs affects the state of modern festive culture of our country. The result of the mass media is the blurring of the boundaries of national identity, penetration into the wider segments of the population ideas and principles of multiculturalism. At the same time, there is hard to denying that the recognition of the sociocultural diversity of the modern world highlights the problem of national culture vanishing. Modern festive culture of Russia today is undergoing significant changes at all levels: regional, informational, identification and artistic.

The holiday events contribute moral and spiritual development. For this, existence of holiday events as soon as involvement into them - "internal" holidays (in this case it is about the celebrations of family, corporate and so on) are not enough. Forms of festive culture, which include it in a single sociocultural field, make it part of a certain community: the people, ethnicity, the nation and so on should exist (Vygotsky, 2006). Due to the changes that are taking place in society the new meaningful elements of festive culture are emerging constantly.

DISCUSSION The holiday dates, that were in the previous Russian official “Calendar of The Holiday”, are remained but not all. This allows us to point out the dynamics of culture in its historical aspect. A. Mole sees the development of culture as a framework of one "mosaic" type. According to A. Mole, it is the information messages of prisoners in the products of people's intellectual activity (science, art, religions) transmitted from their creator to the consumer through the media. All this determines the changes of the holiday calendar (Mole, 2008). An example of this dynamic is the transformation of the May 1 holiday, which turned into a historic development from the International Day of Workers' Solidarity to the Spring and Labor Festival.

As another important characteristic of modern Russian holiday culture, it is important to note that it reflects the values and meanings inherent in the Russian mentality - the common ality that persists in public consciousness, regardless of all the political and socio-economic changes taking place here. Overall, Modern festive culture can, be regarded as a special form of cultural memory of *Corresponding author (Anastasia V. Fakhrutdinova) Email: avfach@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16H http://TUENGR.COM/V10A/10A16H.pdf DOI: 10.14456/ITJEMAST.2019.218

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the people, reflecting its essence and structure as most important foundations that fund national identity. Festive culture is a specific, symbolically reworked image of the past, events of the history of the country (Popova, 2011).

At the same time, holidays and holiday culture in general require constant support from representatives of the state, public organizations, social groups, individuals and so on.

The presence of traditional and innovative components in the national festive culture of the present is due to the specific attitude to the past, as well as the special mechanisms for the design of the cultural memory of Russian society in the structure of one or another celebratory event. In this case, the festive culture of modern Russia itself becomes a reflection of the policy of memory aimed at preserving certain moments of our historical past (in the example of the New Year), the revival of spiritual traditions (in the example of the Day national unity), the eradication of the social foundations of the Soviet period (The Day of the Great October Revolution), as well as the constant resumption of intergenerational communication (Victory Day).

The presence of a significant mythologizing component has a significant influence on the formation of public opinion in relation to certain event of the past to the present of the country. The spread of the mythological meanings inherent in the festive culture of modern Russia is largely due to the same phenomenon of mass media, with which the holiday today retains its closest connection (Markov, 2003). The challenges of rethinking our own historical and cultural past and that of humanity as a whole are of particular importance to our country. The legacy of the past in the festive culture is manifested by "extracting" historical facts (Yakovlev, 2012). Indeed, mythologization is not a simple distortion of historical reality and substitution some views on thecountry's past by others more appropriate to the current political situation, and is understood by us as a kind of mechanism for ensuring the preservation of symbolically reworked information about the events of Russian history (Popova, 2011). At the same time, it should be noted that the fixation of a historical event takes place in the case of festive culture is not in the consciousness of the hotel individual, but in the structure of public consciousness, which extends to all members of a particular society. It is this property of the phenomenon we are investigating that determines, in the end, the possibility of considering the holiday and festive culture as specific forms of expression of cultural memory.

At the same time, the functioning of modern Russian festive culture in this aspect comes at the expense of another important characteristic inherent in it, the essence of which is the need to renew the core values inherent in society constantly, what is happening in order to maintain their relevance and relevance to new generations. This need is satisfied in culture due to the cyclicality of the festive calendar, the frequency of celebration of the main events of history (Sadovsky, 1974).

Cyclicality, from year to year of holidays ensures the formation of a holistic system of memories of the country's past in society, as well as interpretations of this past. Festive culture in this case is the most important mechanism of registration of the memory of the people, a tool to support the identity of society. Festive culture, therefore, not only informs us about the past, but also - at the same time - regulates the attitude to the present and the future (Guzhova, 2006).

Researchers of the phenomenon of the modern holiday suggest to distinguish in the festive culture of Russia in the beginning of the 21st century three main types of holiday, classified on the

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basis of the characteristics of reproduction in their structure of society's attitude to memory of the events of the past. They are “reconstruction festive event”, “replacing festive event” and “fixing festive event”.

The essence of the “reconstruction festive event” is that it is the process of justifying the present through the sacralization of the past and the presentation of the events of the country's history in the context of the present. This central position of the “reconstruction festive event” is due to the fact that it is in them that is reflected the process of becoming a statehood, the formation of Russian society as it exists now (Popova, 2011).

Holidays-reconstructions express, for the most part, the events of political history and have a crucial influence on the process of self-identification of society, allowing citizens of modern Russia to answer the question "Who are we?"

The sequence of these holidays in the modern festive calendar allows us to trace the major milestones in the history and formation of the state, the formation of the form of its existence, which we have at present. The group of holidays-reconstructions, thus, determines the attitude of Russians to themselves as members of a single sociocultural community, united by the events of the past and the goals of the future development of the country.

The second type of holidays, which are part of the modern holiday culture of our country is marked by the term “replacing festive event”. Their essence is in the cultural memory of the people and the public consciousness of the whole certain fragments of the past or traditions.

Above, speaking about the historical and cultural heritage of Russian festive culture, we have already considered several such holidays. The most striking examples are the Day of National Unity, as well as the Day of Family, Love and Loyalty (replacement of the October Revolution Day and Valentine's Day).

Finally, another important element of the Russian holiday culture of the beginning of the 21st century is a range of holidays, that may be identified by the term “fixing festive event”.

As the most striking examples of holidays-fixing, we can cite International Women's Day, as well as the vast majority of professional holidays.

Common to solemn events of this type is their fulfilment of the function of consolidation of society, social communities. All types of holidays are in constant interaction, holiday events often transform from type to type, reflecting the process of social and historical development of society.

The reason for this is that, despite of the relatively short period of the Soviet Union's existence by historical standards, it had a very significant impact on the spiritual life and culture of those, who were part of the state.

Nevertheless, despite the persistence in the public consciousness of Russians of a number of holidays and traditions formed during the years of the union state, we can point out a fundamentally new trend of development of the country's festive culture. In this case, we are talking about the trend of forming in the Russian Federation of a new cultural memory with fundamentally different understanding of the past events, creating new principles of social consciousness, a new historical*Corresponding author (Anastasia V. Fakhrutdinova) Email: avfach@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16H http://TUENGR.COM/V10A/10A16H.pdf DOI: 10.14456/ITJEMAST.2019.218

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cultural and national Identity. Citizens of modern Russia are seen as carriers of a fundamentally new communicative memory, which form the basis of a festive culture, different from that in which previous generations existed.

Modern festive culture as a special phenomenon of the spiritual life of Russian society is a factor of family friendly, professional, confessional integration, providing a connection of individuals into a single sociocultural unity (Orlov, 2003).

Finally, from the point of view of the study of modern Russian festive culture as a special historical and cultural phenomenon, its most important characteristic is the fulfillment of certain elements of the festive culture of a number of socially significant functions. Thus, festive culture is a very effective mechanism for the inclusion of a person into society, its historical and cultural process.

It is a mean of additional stimulation of the creative activity of the individual, a factor, that stimulates the formation of national-cultural identity. Being special socializing event festive culture- is the most important factor for continuity of generations. Culture is also seen as an effective tool for ideological influence on society by political power. Modern Russian holiday culture is a mean of fixation in the public consciousness of the historical and cultural identity of the people, a way of social, confessional and ethnic integration.

Thus, we can conclude that the general state of festive culture is the most important indicator of modern processes of social and cultural changes, taking place on the territory of the state. That is why we have said that in modern Russian culture there are significant transformations of holidays, reflecting historical, cultural, socio-economic and political transformations at the current stage of country's existence.

Due to this, the modern Russian holiday culture is a special combination of traditions and innovations, a mechanism to ensure the national and political self-identification of individuals and society as a whole, the focus is not only on traditional Russian values, but also on the universal axiological system, expressing the principles of humanism and tolerance characteristic of the modern world as a whole.

Based on the above, we can say that the study of the essential characteristics of the festive culture of modern Russia, as well as the features and mechanisms of its transformation can not include only comparative analysis of old and new holidays, but also considers the process of consistently transforming new holidays into modern culture. For the modern stage of the development of the spiritual and moral culture of our country is characterized by the expansion of the socio-cultural functions of the holiday, as effective means of socialization and inculturation of an individual. The need to develop festive culture is caused by a range of factors of spiritual development of our country, formation of a sociocultural context on its territory, creation of continuity between the generations of the Russian Society. That is why the process of a festive culture development should be accompanied with elements of aesthetic and moral education.

CONCLUSION With consideration of essential characteristics of modern festive culture, we can say that festive culture is an important part of the general culture and it reflects social changes. Russian festive

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culture has deep historical background and now reflects values and meanings of modern Russian mentality. the state of festive culture shows that at the beginning of the 21st century Russian official “Calendar of The Holiday”, had chaotic forms. Modern festive culture of Russia contributes to the process of mastering new cultural forms and ways of human life in society. At the modern stage of the society development the festive culture is an important form of human culture as a whole, that helps to identify citizens themselves through national identity of the national (ethnic) group.

Festive culture is understood as a mechanism for ensuring the preservation of symbolicall information about the events of history, fixed in the subject matter of the holiday. Modern holiday culture has an ability to ensure continuity and connection between generations of society, becoming a factor of social integration and ensuring the unification of disparate individuals in a single sociocultural whole.

AVAILABILITY OF DATA AND MATERIAL All information used or generated from this work is already included in this article.

ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Financial support is gratefully acknowledged.

REFERENCES Beck, W. (2000). Risk Society: on the road to another modern. M.: Progress Tradition.

Bell, D. (1999). The coming post-industrial society. Social forecasting experience. M.: Academy Dumazedier, J. (1988). The Cultural Revolution of Free Time.

Guzhova, I. V. (2006). A holistic model of the holiday as a phenomenon of culture . . . Guzova. Herald of TGPU- 7, 92 - 95.

Mardakhayev, L. V. (2013) Social pedagogy: a textbook for students.Ups. -M.:CSSU Publishing House Markov, B. V. (2003). The human problem in the age of mass media (Text).Perspectives of man in a globalizing world. Under ed.PartzvaniaV.V. - St. Petersburg Philosophical Society Mole, A. (2008). Sociodynamics Culture 3rd ed. M.:LCI Publishing House Orlov, O. L. (2003). Russian holiday as a historical and cultural phenomenon (Text). St. Petersburg: Nestor Popova, V. N. (2011). Festival as a form of cultural memory: State holidays of Russia 20th - early 21st century."I'mautoref. dis. onsoisk. .

Robertson, R. (1995). Glocalization: Time-space and homogeneity-heterogeneity. Global modernities, 2(1), 25-44.

Sadovsky, V. N. (1974). Foundations of general systems theory. М.: Sov. Radio.

Vygotsky, L. S. (2006). Issues on pediatric psychology. SPb.: SOIUZ. Wallerstein, I. (2003). The End of a Familiar World. Sociology of XXI century. M:Logos *Corresponding author (Anastasia V. Fakhrutdinova) Email: avfach@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16H http://TUENGR.COM/V10A/10A16H.pdf DOI: 10.14456/ITJEMAST.2019.218

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Yakovleva, E. L. (2012) Technology of modern myth-making. Historical, philosophical, political and legal sciences, cultural studies and art studies, 9(23), 216 - 219.

Yurlova, S. V. (2019). A new model of festive culture and the problem of national identity (Text).

Ural Center of the first Russian President B.N. Yeltsin. "Electronic resource." Access mode: http://ural-yeltsin.ru/usefiles/media/Urlova.doc, free.

Dr.Anastasia V. Fakhrutdinova is an Associate Professor at Institute of International Relations, Kazan Federal University. She got her PhD in English and Chinese from Faculty of Foreign Languages, Kazan State Pedagogical University. She got the Fulbright 2009 sholarship at the Woodrow Wilson Center, Washington, USA, and an Internship at the University of Bangor, Wales, UK. Her research interests are Cultural related to Languages.

Liona L. Grigoreva is an Associate Professor at the Department of Foreign Languages and Professional Communication, Kazan Federal University. She a Candidate of Pedagogical Sciences. She is interested in General Pedagogy, History of Pedagogy and Education.

Valentina N. Krylova is a Senior Lecturer, Faculty of Art, Volgograd State Institute of Arts and Culture, Tsiolkovsky Street, 4, Volgograd, Russia. She is interested in Cultural Arts.

Olga A. Kalimullina is a Leturer at Kazan State Institute of Culture, Kazan, RUSSIA. Her research is related to Cultural Changes.

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16I

OPTIMIZATION OF TAX SYSTEM BUSINESS PROCESSES Aigul Vakhitovna Salikhova

a*

a

, Alexey Gennadievich Isavnin ,

a

a

Irina Ilyinichna Eremina , Denis Mikhailovich Lysanov , Izida Ildarovna Ishmuradova a

a*

Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 19 April 2019 Received in revised form 20 August 2019 Accepted 04 September 2019 Available online 16 September 2019

The article is devoted to the consideration of pressing issues related to the optimization of the tax system business processes. On the example of work with weakly profitable and unprofitable enterprises, electronic document management organization and the operation with payer statements, specific recommendations are proposed based on modern digital technologies for these business processes optimization.

So, in particular, they substantiated the feasibility of the Online Analytical Processing (OLAP) database, Data Mining, cloud service, the XBRL (eXtensible Business Reporting Language) language, and the taxonomy of financial reporting application.

Keywords:

Business E-process, E-taxation; E-reporting, Tax calculations; Taxpayers; OLAP database; eTax cloud service; E-document management.

© 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION Given the globalization and integration of economic relations, the modernization of public administration, providing for tax reform, is an urgent requirement of our time. The goal of this reform is to build a tax system that is simple, economically fair, with minimal time spent on calculating and paying taxes, creating the necessary conditions for the sustainable development of the national economy and ensuring sufficient filling of the state budget and local budgets.

2. MATEIAL AND METHOD In the course of this study, the selective analysis of specialized literature with a high citation index according to the topic indicated in the title of the article. In particular, information on Warehousing technology was collected in combination with OLAP and Data Mining technologies.

The generated array of information was systematized and synthetic.

*Corresponding author (Aigul V. Salikhova). Tel: +7-960-067-65-50. Email: antonkar2005@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.219

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2.1 RUSSIA TAXATION SYSTEM AND PROCESS Public administration of the taxation system is a rather complicated process, which consists in combining the methods, regulatory framework, information support tools used by supervisory authorities to monitor the compliance with current legislation by business entities (Dzhevitskaya & Magina, 2018). Due to the availability of significant amounts of information and a strict time limit for result obtaining, there is a need to optimize the business processes of the tax system by a modern information technology application.

It can be noted that today the system of levying taxes and fees has certain achievements in the direction of modern information technology used to optimize business processes, for example, an automated information architecture is being actively introduced that can provide the solution of accounting problems of the highest level and combine the tax authorities of a separate state in common data area. Information technologies are also widely used in the field of an integrated tax system building and use for individuals and legal entities in the context of the main types of taxes and obligatory payments, electronic information interaction of regulatory authorities and taxpayers is rapidly spreading using electronic document management and digital signature. The automation of tax and fee administration processes is actively implemented.

But at the same time, it should be noted that the greatest information load falls to a lower level local tax authorities. They are faced with a wide variety of problems related to the optimization and efficiency of business processes, which, unfortunately, have not been fully resolved yet.

In this context, for example, the work with weakly profitable and unprofitable enterprises is one of the directions of the tax system business process optimization at the micro-level, which requires high-speed automated mechanisms for inspectors to identify and track such enterprises in real-time.

The presence of such mechanisms may be the basis for the inclusion of enterprises in the inspection plan since the inspector will have all the financial and economic activities of a taxpayer in his field of view.

2.2 TAX AND OPTIMIZATION OF BUSINESS PROCESSES The speedy resolution of issues is also required on the optimization of business processes that are related to the provision, processing and analysis of financial statements; the organization of electronic document management in the tax system and, above all, between its central and regional levels, given the fact that this is a fairly costly process involving the acquisition of expensive hardware resources and the need to attract special maintenance personnel.

Thus, the abovementioned circumstances determined the relevance of the chosen research topic, its scientific and practical significance.

2.3 TAX AND DIGITAL AGE Paying tribute to the results of existing studies on this issue, it should be noted that in the context of the “knowledge economy” development and the widespread adoption of digital technologies, certain issues of business process optimization in the tax system using modern developments in the field of informatization require further in-depth study, which in general determines the focus of this article.

First of all, it should be noted that in the process of business process optimization in general, and those that are included in the work with specific payers, for example, weakly profitable and unprofitable enterprises, using advanced information technologies, it is necessary to focus on

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real-time interaction procedure provision, which will reduce the complexity of regular reporting development in a centralized processing of information.

So, according to the author, in order to improve the cooperation with weakly profitable and unprofitable enterprises, it is advisable to use such communication tools that will provide not only wide technological capabilities for automation of management activities, but also will be the basis for a very diverse virtual network technology option development, including distributed global computer networks, e-mail, and the digital networks of integral calculation. All of them should be oriented towards technological interaction in a single information space of a set of objects that are formed as the result of transmission, processing, accumulation, and protection of data and are integrated computer systems for processing the information of great complexity (Malygina & Mokieva, 2018).

2.4 TAX AND VIRTUAL TECHNOLOGY In terms of unified virtual environment development and the use of virtual technologies, it becomes possible to create computer information and an analytical system to evaluate and analyze the financial condition of an enterprise for a tax department inspector (Mironov et al., 2017). Many issues that arise during virtual environment management are impossible or very difficult to solve within the framework of transactional DBMSs because their structure is very normalized for accounting data and poorly adapted for analytical processing (Volkova & Tikhomirova, 2018).

Continuing the theme of new virtual technology effective use in the field of taxation business process optimization of low-income and unprofitable enterprises, it seems advisable to use databanks that allow the efficient use of the accumulated arrays of primary information, given that they usually: - can be located in various units, most often in those that do not have an online connection; - data can be located in different databases of systems from different manufacturers and it is extremely difficult to connect them together.

3. ONLINE ANALYTICAL PROCESSING (OLAP) A key component of a databank organization is Online Analytical Processing (OLAP). In recent years, analytical data processing has caused increased interest around the world, and analytical modules have appeared in the composition of the main foreign financial and production applications.

OLAP is just the technology that turns raw data into information and knowledge for end-users, in our case, for tax authorities (Morozova et al., 2018).

So, the purpose of OLAP use in the tax system is to analyze the data and present the results of this analysis in a form convenient for perception and decision-making. Despite the fact that the main idea is to develop multidimensional cubes that will be available for user requests, the initial data for OLAP cube development is usually stored in relational databases. Often these are specialized relational databases, also called Data Warehouse. Unlike operational databases, with which data-modifying applications work, storages are intended exclusively for data processing and analysis. Therefore, they are designed so that the query execution time is minimal (Stevens, 2015).

In order to be able to get analytical solutions for tax officials during check and analysis of low-profitable and unprofitable enterprises, the author believes that Warehousing technology used in combination with OLAP and Data Minning technologies is the most effective method. Due to this combination, the user gets convenient tools and the tools for a multidimensional analysis of the *Corresponding author (Aigul V. Salikhova). Tel: +7-960-067-65-50. Email: antonkar2005@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.219

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accumulated data and a better supply of information to the management contour of the tax department. If OLAP allows you to track trends and dependencies that exist at the moment, then Data Mining is the technology that helps to identify hidden patterns and relationships based on dependencies and trends, and thus, make a forecast or justify actions in the future.

As was noted earlier, special attention during business process optimization should be given to the format of financial statement submission in electronic form, which tax authorities should receive from taxpayers.

4. XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE) According to the author, one of the possible steps to optimize the specified business process is reporting in XBRL (eXtensible Business Reporting Language) format.

In XBRL language, financial data is submitted using tags, for example, <Inventories>5000</Inventories>, which simplifies their processing and interpretation by computer technology. However, the issue arises concerning the correct interpretation of the concept of “Reserves” by a computer, as well as the set of meanings that it can take. Therefore, metadata is assigned to this category, which allows us to identify “Inventories” as a category of accounting, as well as describing its interaction with other concepts and its compliance with regulatory acts. That is, the syntax is supplemented with semantics, which is implemented by taxonomy in XBRL. Structurally, taxonomy consists of a scheme that contains definitions of elements (for example, assets, capital, etc.), including their names, identifiers, and other characteristics, as well as relationship bases, where the relationships between taxonomy elements and data sources are revealed (Del Castillo, 2007).

The XBRL schema, from a technical point of view, is an XML schema adapted to modern business requirements, in particular, the tax system requirements, and has the form of an XSD file.

And economic concepts (such as stocks, liabilities, expenses, etc.) presented in the scheme are called elements and are presented in such a way that their main characteristics can be determined: name, period type, balance nature, and this indicator type. Each element is endowed with its own name, and namespaces are used for its recognition, which looks like www-locators (for example, http://xbrl.iasb.org/int/ua/ifrs/). The use of URLs is conditioned by their uniqueness, and, therefore, the ability to designate the elements that are exclusive to a particular scheme. Also, instead of full address use, you can assign a prefix and use not the entire URL ifrs = http: //xbrl.iasb.org/int/ua/ifrs/, but only “ifrs” (for example, <ifrs: Reserves />).

After the determination of the elements and their characteristics, it is necessary to provide a description of the relationships between the elements, indicating their location and determining the type of connection. This is implemented using the "relational database" and XML technologies: Xlink and XPointer. The first of them is designed to create hyperlinks in XML documents, and the second is to search for certain structural parts of documents.

Currently, there are five types of “relationship bases”, in particular: labels, links, presentation of calculations and definitions. The bases of labels and links relationships connect the elements with external sources of information, and the relationship bases for the presentation of calculations and definitions describe the relationships between the elements (Del Castillo, 2007).

Thus, the taxonomy of financial statements is a technical mapping of formalized requirements

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for reports, providing visualization and comparison of financial data in the tax system. Such standardization will significantly reduce the cost of support, monitoring, and analysis of the data received from taxpayers, and provide relevant information to a wide range of users, which, in turn, will simplify the process of tax and mandatory payment administration.

5. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) An additional advantage of report preparation and submission in XBRL format is its availability since in order to use IFRS taxonomies you do not need to buy specialized software, as it is available on the official IFRS website and is free of charge.

It also seems appropriate to focus on such a business process as electronic document management in the tax system as a whole and within its individual links, in particular.

6. APPLYING CLOUD TECHNOLOGY The most optimal solution for the business process optimization concerning the provision of an electronic document management system is the use of cloud technologies.

By cloud computing in this article we mean the model for ubiquitous and convenient network access implementation concerning the structural units of the tax system, as necessary, to a common pool of configurable computing resources that can be quickly provided and allocated with minimal management efforts and the need to interact with a service provider.

Most European countries have taken the path of distributed sales of tax system portals focused on two categories of users - citizens and the business community, as well as individual portals for different groups of services (Mendlowitz, 2016). A number of countries have implemented additional infrastructure elements for the exchange of electronic documents and mail messages between citizens, legal entities and tax authorities. Also, they provide official notification of a document receipt with a legally significant status. This kind of system is implemented in the Netherlands (GTP, Government Transaction Portal) and in Austria.

Service РDeployme models nt

Self-catering on request

Service consumption Universal network Instant elasticity metering access Multi-tenant shared pool (massif) resource

SaaS Software as a service (rent)

Private

PaaS Platform as a service (development)

Public

Hybrid

Iaas Infrastructure as a service (exploitation)

General

Figure 1: Cloud technology description, cloud deployment models, and core service models A variety of cloud technology deployment models allows you to create different versions of electronic document management systems for the tax system. The type of cloud is primarily *Corresponding author (Aigul V. Salikhova). Tel: +7-960-067-65-50. Email: antonkar2005@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.219

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determined by customer requirements for consumed IT services and the limitations of applied information systems and applications. Figure 1 shows the characteristics of cloud technologies, cloud deployment models, and key service models.

A private cloud can become the center of information interaction between the central apparatus of a tax system and its regional branches. It will be based on the hardware, software and administrative resources of the central authority with an appropriate VPN network. Existing servers, storage devices, and networks are integrated into a private cloud using special applications that allow you to use available resources with the cloud functionality and get full scalability and automated servicing for system users.

Depending on a task, both applications and infrastructure can be transferred to such a private cloud. In such an electronic document management system, the documents of various levels of confidentiality can be moved. At that, the central authority will ensure an appropriate degree of data protection.

To reduce the load and increase the efficiency of activities, part of the workflow can be transferred to another (public, hybrid) cloud.

7. RESULTS AND DISCUSSION The transition from traditional IT infrastructures to the use of cloud technologies is not an easy task for the tax system as a whole. Tax authorities can benefit from the following factors: understanding the advantages and disadvantages of cloud computing; the definition of requirements for the cloud model and architecture; identification of necessary changes in IT operations and business processes, in particular in the field of security, high-level management and compliance with legal requirements; risk and financial effect assessments. Through this study, we investigated the methods to optimize the tax function through business; Managing tax risk used to be a straightforward matter of getting the numbers right. Now, the stakes are much higher. The precision of today’s targeted enforcement and the sheer volume of issues and authorities involved have amplified the pressure on tax functions to have the right resources to keep up with requests and the right technology to supply the answers. Having ineffective tax processes and controls can have profound consequences for businesses in terms of financial penalties or reputational damage from noncompliance. Businesses are taking steps to adapt their tax functions to a global tax environment that demands greater transparency, real-time compliance, and accountability. Indeed, in the EY 2017 Tax Risk and Controversy Survey of 901 tax and finance executives in 69 jurisdictions, the effectiveness and efficiency of global tax compliance and reporting (GCR) ranked, on a weighted basis, as their top area of operations and controls focus in the next two years. This was in sharp contrast with prior surveys. However, the survey results also reveal that many businesses aren’t taking full advantage of the tools, technology, and personnel that will enable their tax functions to run more efficiently and become a strategic business partner and value creator. While compliance has emerged as a top priority for businesses, in many cases the tax function has to contend with scattered and/or insufficient resources. A lack of access to modern technology and tax software is a major roadblock. Because tax functions have traditionally operated independently from the rest of the business, the tax has often been at the bottom of the priority list for information technology (IT) investment. This underinvestment in technology means that many businesses are lagging behind tax

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Aigul V. Salikhova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

administrations in the use of digital technology and data analytics. An increasing number of tax authorities are building sophisticated data-gathering platforms that enable matching and sharing of taxpayer data. They are then using data analytics to mine this data to help increase tax collections, target compliance initiatives and improve overall efficiency. The move toward tax digitalization is allowing tax authorities to collect tax data in real-time or near real-time and is, in some cases, allowing taxpayer information to be cross-referenced and shared among governments and agencies.

The previous three reports in our 2017 Tax Risk and Controversy Survey Series used light as a metaphor to analyze the tax risk facing multinational businesses. The first report, Tax steps into the light, presented an overview of the survey findings. The second report, Out of the dark, explored how businesses are responding to the BEPS initiative. The third report, Dimming the glare, identified emerging trends in tax controversy management. This fourth report examines in more depth how businesses are meeting the challenges of managing risk in a rapidly evolving and digitalized tax environment. It aims to illustrate how enterprises can “find their glow” by using digital tools and, in appropriate cases, outsourcing some or all of their tax functions

8. CONCLUSION The main goal of the tax system business process optimization with modern digital technology use is to create an automated information architecture in the tax service, due to which it is possible to achieve such a level of control over the tax system operation that will allow solving the posed tasks comprehensively: performance of payments on time, the automation of individuals and legal entity accounting process, accounting for taxes and payments, making optimal decisions on tax revenue prediction.

The recommendations proposed in the article on business process improvement during interaction with weakly profitable and non-profitable enterprises, in the process of an electronic document management system organization, financial statement receiving, analyzing and processing will contribute to the creation of an effective system-analytical mechanism, which will allow to perform daily tasks of operational work on taxation at a qualitatively new level of information servicing; carry out the systematic analysis concerning the status and prospects of tax service activity as a whole and make informed and justified decisions in order to implement tax policy.

9. DATA AVAILABILITY AND MATERIAL Data involved in this study can be requested to the corresponding author.

10. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Russian Federal grant is acknowledged.

11. REFERENCES Del Castillo, E. (2007). Process optimization: a statistical approach (Vol. 105). Springer Science & Business Media.

Dzhevitskaya, Е. С., Magina, E.R. (2018). Features and problems of the current stage of development of the tax system of Russia. Research Management journal, 4(5), 9-15.

*Corresponding author (Aigul V. Salikhova). Tel: +7-960-067-65-50. Email: antonkar2005@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.219

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Malygina, K. V., & Mokieva, A. S. (2018). Prospects for the development of electronic interaction of taxpayers. Economy and Society, 3, 636-643 Mendlowitz, E. (2016). Managing Your Tax Season. 328 p.

Mironov, V. V., Gusarenko, А. С., & Yusupova, Н. И. (2017). Mapping virtual XML-documents to MYSQL tables in situation-oriented databases: a “distributed” approach. Information and Computing Systems, 1, 77-89.

Morozova, Т. V., Safonova, E. G., & Calacheva, О. N. (2018). Assessment of the impact on the taxonomy of IFRS reporting XBRL format. Azimuth of research: economics and management, 2, 237-241.

Stevens, N. (2015). Tax Process: Internal Controls: An Evaluation Tool to Achieve Compliance. 55 p.

Volkova, Е. P., & Tikhomirova, N. А. (2018). OLAP technology application overview. Academy of pedagogical ideas Novation. Series: Student science newsletter, 7, 35-39.

Aigul Vakhitovna Salikhova is a student at Naberezhnye Chelny Institute, Economic Department, Kazan Federal University (KFU), Kazan, RUSSIA. She is interested in eTaxation System and Management.

Professor Dr. Alexey Gennadievich Isavnin is Professor at the Department of Business Informatics and Mathematical Methods in Economics and Director of Higher School of Economics and Law, Naberezhnye Chelny Institute Kazan Federal University (KFU), Kazan, RUSSIA. He got his PhD in Physics from Kazan State University. His researches encompass Mathematical and Instrumental Methods of Economics.

Irina Ilyinichna Eremina is an Associate Professor at Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. She got her higher education at Kazan (Volga Region) Federal University, her Master's degree in Applied Informatics/Mathematics and Physics from Yelabuga State Pedagogical Institute. She is interested in Business Informatics in Economics.

Denis Mikhailovich Lysanov is an Associate Professor at Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. He had his higher education in Automotive, Automobiles and motor vehicles from Kama State Polytechnic Institute. He is interested in Applying Technology to Business and Economics.

Izida Ildarovna Ishmuradova is a staff Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. She had her higher education in Business Informatics from Kazan (Volga) Federal University, Kazan, Economic. She had her Master of Business Informatics from Kama State Engineering and Economic Academy. She is interested in Business Informatics and Analysis.

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Aigul V. Salikhova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16J

PHILOSOPHY-BASED SCIENTIFIC ORIGINS OF MANAGEMENT THEORY AND PRACTICE Rezida M. Nigomatullina

a*

, Iskander F. Fakhritdinov

b

a

Institute of Social and Philosophical Sciences and Mass Communications, Kazan Federal University, Kazan, RUSSIA. b Institute of International Relations, Kazan Federal University, Kazan, RUSSIA. ARTICLEINFO

A B S T RA C T

Article history: Received 29 May 2019 Received in revised form 14 August 2019 Accepted 06 September 2019 Available online 19 September 2019

The article analyzes two management paradigms, distinguished by the place that is assigned to it in the social system. Management can be seen as a superstructure, secondary process and as a basic process, which is the cause of social change. It is shown that in the first case, management is taken into account only as an external factor in relation to everyday economic, political, cultural interactions, and therefore its Keywords: potential for social changes is often underestimated. This is also Instrumental rationality; characteristic of Russian science. In the second case, management is Rational management; considered as a basic process that assimilates cultural and value models Managerial rationality; of social development, and therefore it should be studied in the broad Technical rationality; context of symbolic-semantic forms. They considered the features of Value rationality; normative and value rationality application to both paradigms.

Russian science; Know-how; Philosophy © 2019 INT TRANS J ENG MANAG SCI TECH. of economics.

1. INTRODUCTION Our task is to analyze the production and reproduction of various rationalistic mechanisms in such an area as management. The possibility of separating the problems of managerial rationality into a separate group is dictated by the special status of managerial activity in society. In the modern world, the organization of social order, the regulation of social interactions and the control of all these processes is of paramount importance. The management philosophy has a rather short history as compared to the philosophy of politics or the philosophy of economics. It begins with the scienti fic management of the 1920s, but today there is a need not only to develop rational management theories but to problematize the general scientific foundations of management theory and practice.

Theories are often treated as synonymous with an explanation. This is where the trouble starts in theory-practice debates. The trouble comes because, depending on how you portray explanation, you make it easier or harder to link explaining with acting. Traditionally, an explanation is viewed as a *Corresponding author (Rezida M. Nigomatullina). Te/Fax: +7-89872902227. E-mail: nigomati@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16J http://TUENGR.COM/V10A/10A16J.pdf DOI: 10.14456/ITJEMAST.2019.220

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generalization that offers reasons for or causes of an event, and thereby simplifies the context of the event. Explanations are a form of knowledge that essentially asserts that certain things follow from other things. They constitute knowledge that interconnections exist, but no knowledge of how to make those connections happen. A deeper understanding of theory and explanation is made possible

by Fritz Roethlisberger's (1977) reflections on a lifetime of research on the action. He found that theorizing and abstract systems tended to be associated with a completely different mindset called simply ‘B relations’ than was true for action and concrete systems called ‘A relations’.

Understanding, the third key term in theory-practice debates, is about know-how rather than the know-that of explanation. Thus, understanding is to practice as an explanation is to theory. To understand is to make sense of, to be conversant with, to apprehend, and to know thoroughly by close contact and long experience. Understanding is developed gradually rather than imparted suddenly.

Understanding is as much about particulars as an explanation is about generalities. Understanding tends to come in wholes and patterns whereas explanation tends to come in parts and assemblies. This all seems quite tidy until you recall Kierkegaard's statement that stated ‘It is perfectly true, as philosophers say, that life must be understood backward. But they forget the other proposition, that it must be lived forwards’ (Gardiner 1988: 90). If he had said life is explained backward and understood forward, then this would have been consistent with the alignments of terminology already proposed.

But he did not. If we stick with Kierkegaard's idea that life can be understood backward, then this means that it is possible for theorists to apprehend phenomena intimately and encode what they learn into know-how. And if they can do that, then there would be no theory-practice disjunction. But there also might be no theory as we traditionally envision that tool (Freeman 2000). For the moment, it is sufficient to note that Kierkegaard keeps the term ‘understanding’ in play. His usage keeps understanding from becoming the sole possession of either theorists or practitioners. As we will see later, it is that very fluidity that may be crucial for improved dialogue on theory-practice issues.

2. RESEARCH METHODS The general research method is the deconstruction of stereotypical approaches to established concepts in science, as well as a sociocultural approach that allows you to include management analysis in a wide context of scientific research.

3. RESULTS AND DISCUSSION Two main management paradigms can be distinguished, in social theory, differentiated by the place that is assigned to it in the social system.

3.1 CATEGORIES OF MANAGEMENT Management can be seen as a superstructure, secondary process and can be considered as a basic process, which is the cause of social change. In the first case, management will be something external in relation to everyday interactions that make up the essence of political, economic, and cultural processes. With this approach, it is believed that does not matter what to manage for the subject of management since the laws of managerial influences are universal. And here you can find the connection between the manager’s activities and technical (instrumental) rationality. The technique and technology of raising funds to achieve management goals are necessary. Of course, the described approach becomes meaningless if the control subject, for example, transfers the methods of work in

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Rezida M. Nigomatullina, Iskander F. Fakhritdinov

the army to control culture. But this fact can also testify to misunderstanding and unprofessional use of certain management methods by a manager. The researcher who studied management in the framework of this paradigm was, for example, the American sociologist and economist G. Braverman (1922-1976). He represented management as a control process that leads to the exclusion of workers from management processes in such a way that their work is reduced to routine operations, knowledge and complex skills are unnecessary, as the conceptualization of labor and reflection are monopolized by managers. This thesis is called the “thesis of disqualification” and shows the negative attitude to scientific management by Braverman, primarily to the theory of administrative management by F. Taylor. Capitalist reality during the middle of the twentieth century provided G. Braverman with the material demonstrating the technical, instrumental role of administrator-managers in the growth of capital, which had its own economic logic. Braverman's scientific position is similar to the Marxist view of society, where labor analysis is carried out by philosophical and economic methods that practically do not include the managerial component, the system of interactions to achieve common goals, as if such goals could not be based on economic laws.

3.2 RATIONALITY That is, we see that the actions of managers are dictated by certain technical rationality, but the problem is that this rationality has its origins and definitely complex nature, which, in our opinion, is poorly understood by management theorists and practitioners. And first of all, it is important to consider that the sources of any type of rationality are the reflection, which has its own structure and its own normativity. It is designed to problematize the relationship of its ideal designs to the world.

But within the framework of technical rationality, “reflexive control shifts ... from the initial contours of the paradigm to the space of activity outlined by them.” The subject of control is the technique of action, the effectiveness of goal achievement in a given goal-setting system, a sequence of steps to solve the problem, etc. This is the essence of “formal rationality” (M. Weber)” (Porus, 1995).

It should be borne in mind that technical (instrumental) rationality is formed as a type of modern human activity acquiring individualized features, which entails a number of consequences that are understandable only in cultural-historical reconstruction. Due to this, it seems to us that the second paradigm is still more general and more adequate. In this case, management is seen as a basic or crosscutting process for all social structures. Society and its structure cannot be adequately described if the management sphere is not conceptually integrated as a basic process that has socio-cultural characteristics in each society and is a cultural mechanism for a certain social order development. In this case, it becomes important to include in the description of managerial rationality not only technical standards but also the values produced by the culture and which determine the formal or instrumental parameters. So, often goals have a value origin, and they, in turn, determine the corresponding technical characteristics of the activity. Can such rationality be called value-based as opposed to instrumental/technical? In the cultural-centric paradigm that we use, there is the Weberian concept of value rationality, but it is called to designate the rationality of traditional society as opposed to a modern, modernized one, where purposefulness is dominant. And in fact, Weber actually has instrumental/technical rationality. It is intended to explain the formation of modern society as a “world of magic”, where the main thing is a rationalistic or bureaucratic process, which is *Corresponding author (Rezida M. Nigomatullina). Te/Fax: +7-89872902227. E-mail: nigomati@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16J http://TUENGR.COM/V10A/10A16J.pdf DOI: 10.14456/ITJEMAST.2019.220

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the same for the great German theoretician. Therefore, it is natural to consider that management as a bureaucratic activity is basic in modern society.

Note that M. Weber does not particularly distinguish between goal-oriented and value-rational concepts and rules, since in both cases the researcher (observer) is focused on objective standards of values, and for the action of participants they have subjective grounds (Schlüchter, 2004). The very concept of value by Weber does not have any absolute, supra historical character, and this subsequently allowed T. Parsons to identify such concepts as “norm” and “value”. Normativity as objectivity given through subjectivity, or rather through inter-subjectivity, is the essence of rationality in M. Weber's sociology.

Understanding of rationality, first of all, as normative or technical, is important, since it “connects” various spheres of public life: economic, political, managerial, etc. On the one hand, this helps to understand the logic of management systems and processes through economic and political concepts. Turning to the history of the issue, we see that almost everything that modern management theory relates to explaining its foundations was developed in the philosophy of politics or the philosophy of economics. For example, according to the apt expression of the Nobel laureate Herbert Simon, the main exported product of the economy in its trade with other social sciences is the theory of maximizing rationality (Simon, 1978). Politics has the basic concepts of justice in its arsenal that are used by management, in particular, the theory of justice by Rawls. The theory of consistent preferences for goal achievement, which is used for the practice of reconciling interests in management, can also be called very valuable. The concepts of an economic person, an invisible hand of the market, an isolated individual as a market agent, acting rationally, the theory of public choice are associated with a more general theory of utilitarianism and, as a result, the work on management theory and related technical rationality.

We see that the rationality of management is included in the general rationalistic paradigm of other social sciences, it depends on it, but nevertheless, many researchers refuse the theory and practice of management to produce cultural value model independently.

Thus, K. Mannheim claims that politics is involved in the transfer from irrational to rational, while management activity is carried out within the boundaries of a rationalized structure, a ready language and a predefined perception of objects (Chernova, 2014). A. Badiou in his work “Apostle Paul. The rationale for universalism” denies the potential of the search for truth to the sphere of government and renders the following verdict: “So the modern world is doubly hostile to the process of truth. The symptom of this hostility is manifested, in particular, by the substitution of names: where the name of the procedure of truth should have stood, another appears, substituting the first one. The name “culture” will erase “art”. The word "technology" crosses out the word "science." The word “management” is substituted by the word “politics”. The word "sexuality" replaces "love". The system "culture-technology-management-sexuality" corresponds to the market quite properly, and all these terms are included in the heading "advertising"; this system has replaced another “art-science-politics-love”, which typologically identifies the procedures of truth” (Badiou, 2019).

Even with the example of these authors, we see that the management sphere is predominantly represented as already rationalized, and the parameters of a specific type of rationality (goals, methods, habitual types of behavior, worldviews) are set from the outside: politically or economically. We partly agree with this position, therefore, research should inevitably touch upon

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Rezida M. Nigomatullina, Iskander F. Fakhritdinov

those areas from which managerial rationality draws its content, gets it in a settled, familiar form.

However, difficulties arise when we turn to the Russian material of the social sciences and to the practice of domestic governance. It should be said that, after inheriting the Marxist tradition, the Soviet social scientists for the most part also did not single out management as an independent factor of social changes, however, one could note the constantly present critical attitude towards the absolutization of technical, normative rationality by Western science. The feature of theoretical constructions in the social sciences is the desire to introduce value rationality, in which the norm plays a subordinate role in relation to value, the norm is a "reference to the value "standing" behind it and "expressed" in it, designed to become the central concept that explains these or those cultural forms. In the scientific discourse, the introduction of the concept of “value” thus understood is connected with the desire of researchers to take into account the cultural complexity and the symbolic content of social interactions. Thus, the problematic situation that has developed in science, and first of all, in domestic theoretical sociology in the 70-80s of the last century, is indicative. It concerned the clarification of the conditions for rationality theory acceptance in Western science, since Soviet sociologists working with the level of society as a whole (societal, institutional) developed the understanding of the impossibility of directly assimilation of the methodology by T. Parsons, M. Weber, and others during the study of modern rationalized societies (Gudkov, 2007).

How can values, including moral ones, be included and designated in managerial technical instrumental rationality? It seems to us that the answer to this question also determines the solution to such a problem as the conceptualization of communication or the unity of rationality and morality in management.

There are at least two deep reasons for the criticism undertaken, each of which requires a special, detailed analysis, which we also need to achieve the goals of this dissertation research.

The first reason concerns the difference in the levels of social and civilizational development of modernized and traditional societies. For example, the Parson paradigm of society as a system, popular in academic circles, is a model of a developed modern society where modernization is completed, while Soviet society of the second half of the 20th century, and, unfortunately, Russia of the beginning of the 21st century, are still formations with delayed, catching up modernization, even if the nature of modernization in the XXth and XXIst century is different. The tradition to be overcome was characterized by the famous researcher of modernization processes in Russia V.G. Fedotov: “dependence in the organization of social life on religious or mythological representations, personality; cyclical development; the collectivist nature of society and the lack of a distinguished personality; predominant orientation on metaphysical rather than instrumental values; authoritarian nature of power; lack of delayed demand” (Fedotova, 1995). In modern Western societies, rationalistic systems or institutions have been formed that allow them to develop dynamically, constantly producing innovations, complications, and differentiation of the structural elements of the social system.

Without doubting the course of our country on modernization, many researchers are nevertheless in search of building a “special” type of rationality, which would include metaphysical values, and, above all, moral. And this is the second reason for the critical attitude towards Western theories that social systems supposedly see-through “flat” rationalism or utilitarianism (Gudkov, 2007). In practice, in sociological works we see a widespread circulation of “value-normative orientations” *Corresponding author (Rezida M. Nigomatullina). Te/Fax: +7-89872902227. E-mail: nigomati@mail.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16J http://TUENGR.COM/V10A/10A16J.pdf DOI: 10.14456/ITJEMAST.2019.220

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concept, which leads to the non-distinction of value and instrumental (normative) rationality, and, thus, to inadequate assessment of the goals, means and results of management activities for society modernization. The concept of value is included in the scientific revolution as a key concept designed to show the degree of modernization of the country.

4. CONCLUDING REMARK Management is the basic mechanism, the process of regulation and organization of activities in any public sphere, whether it be a family or a state. The "cross-cutting" nature of managerial relations brings it close to such important and ubiquitous relations as politics and economics. Management, political, economic - these are the areas through which real social entities are explained and interpreted. In practice, these three areas may not differ, replace one another, condition one another: politics can replace management and the economy, the economy can dictate its rationality to politics, and management as the practice of economic and political task implementation can significantly modify the political and economic landscape of society.

5. DATA AVAILABILITY AND MATERIAL All studied information is already included in this study.

6. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Russian Federal grant is acknowledged.

7. REFERENCES Badiou,

A. (2019).

The Apostle Paul.

The rationale for universalism. https://predanie.ru/book/209540-apostol-pavel-obosnovanie-universalizma/ Reference date: July 22.

Chernova, E. (2014). Sociological study of political thinking in situations of territorial planning. Sociology of power, 4, 58-78.

Fedotova, V. G. (1995). Rationality as a premise and content of society modernization. Historical types of rationality Ed. in charge V.A. Lektersky - V.1 - M., 350 p.

Gudkov L. D. (2007). Problems of sociology by Yuri Levada. World of Russia, 17(3), 3-36. Extracted from https://mirros.hse.ru/article/view/5141 Porus, V. N. (1995). Participation in discussions. Historical types of rationality. Ed. in charge V.A. Lektersky.

- M., 350 p.

Schlüchter, V. (2004). Action, order and culture: the main features of the Weberian research program. Journal of Sociology and Social Anthropology, 7(2), 22-48.

Simon, H. A. (1978). Rationality as process and as product of thought. The American economic review, 68(2), 1-16.

Dr.Rezida M. Nigomatullina is an Associate Professor at Department of General Philosophy and Department of Philosophy and Religious Studies, Institute of Social and Philosophical Sciences and Mass Communications, Kazan Federal University (KFU), Kazan, Russia. She got her PhD in Philosophy from Department of History, Scientific Communism, Kazan State University. Her research includes Social Philosophy, Cultural and Historical Integrity, and Managial Philosophy.

Iskander F. Fakhritdinov is an Associate Professor and Chair of European Languages and Cultures, Institute of International Relations, Kazan Federal University (Kazan, Russia). He is a Candidate of Philology. His research includes Philosophy and Culture of Modern Society.

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16K

INFLUENTIAL PROCESSES OF IMPORT SUBSTITUTION ON THE POTENTIAL OF FOOD SECURITY IN THE MODERN RUSSIAN ECONOMY Airat Faritovich Mukhamadeev

a*

Gulnara Nasimovna Khadiullina a

a

, Aydar Mirgalimovich Tufetulov ,

a

Institute of Management, Economics and Finance, Kazan Federal University, Kazan, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 29 May 2019 Received in revised form 14 August 2019 Accepted 06 September 2019 Available online 19 September 2019

The article is devoted to the analysis of ideas about the content and processes of import substitution and forms of implementation in the field of food security in the modern Russian economy. Import substitution is simultaneously defined as a long-term development strategy of the state, as a system of measures of state regulation and as a set of processes in individual sectors of the economy aimed at improving the level and quality of life of the population. The role of import substitution processes in the formation of effective demand and neutralizing threats to food security is revealed. Based on the analysis of the interim results of the implementation of federal programs to stimulate the processes of import substitution for the period 2014-2017, the conclusion is made about the decrease in the level of import dependence in the food market for the main groups of goods.

Negative trends in the studied sector of the economy were identified, the reasons for their implementation were formulated, directions for improving control measures were proposed, the implementation of which implies the need to improve the quality of food products and the level of competitiveness of their producers in the external and internal markets. The analysis of the dynamics of the integral level of food dependence of the Russian Federation is presented and the conclusion is made about the positive impact on the dynamics of its indicators of measures implemented within the framework of the import substitution program. The necessity of the implementation of import substitution measures in conjunction with measures to stimulate the process and product innovations, as well as taking into account industry and regional peculiarities of producers has been substantiated.

Keywords:

Russia import strategy; Import substitution; Sanctions restrictions; Food addiction; Import policy; Russian economy; Russia agricultural development; Food industry; Food market; Food security.

© 2019 INT TRANS J ENG MANAG SCI TECH.

*Corresponding author (Airat F. Mukhamadeev). Tel: +89991629292 Email: watchyaaamouth@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16K http://TUENGR.COM/V10A/10A16K.pdf DOI: 10.14456/ITJEMAST.2019.221

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1. INTRODUCTION The imposition of sanctions restrictions (Namyatova, 2019) by a number of foreign countries with respect to the Russian Federation (RF) in 2014 and the subsequent period led to the imposition of a food embargo as a response, as well as to the expansion of factors of progressive macroeconomic dynamics by including in its composition tools of import substitution. Further strengthening of macroeconomic instability and increasing threats to the national security of the Russian state have predetermined the need to ensure the availability of domestic food products based on the sustainable development of agriculture and food industry, while respecting the principles of fair and free competition stipulated by the agreements of the World Trade Organization and the Customs Union.

To solve the problem of replacing imported products by domestic manufacturers of imported products on the food market, the Government of the Russian Federation developed and adopted an Action Plan (“road map”), which provided for a set of measures aimed at developing import substitution processes in the agro-industrial complex (AIC) (Order of the Government of the Russian Federation of October 2, 2014).

As a result of the implementation of control measures, an increase in the production of agricultural products, raw materials and food is foreseen by 2020, which will reduce the share of imported meat in the Russian food market from 21.6 to 7.7%, milk and dairy products from 23.6 to 16.6%, vegetables - from 14.6 to 10.1% (Order of the Government of the Russian Federation of October 2, 2014). The implementation of import substitution processes is not only aimed at solving the problem of consumer food security of Russian production, which is a prerequisite for a steady increase in the level and quality of life of the population, but also a prerequisite for neutralizing threats to the country's food security, as well as generating effective demand as a factor of progressive macroeconomic dynamics. The growth of investment in the development of the food industry provides for the creation of new jobs, which takes on particular importance for regions characterized by a relatively high birth rate, an excess of the supply of labor over its demand and having agrarian and agrarian-industrial specialization. At the same time, it should be recognized that in some cases the implementation of import substitution processes leads to contradictory results, manifested in an increase in the monopolization of individual markets and in the growth of prices for food products, in preference to searching for new foreign suppliers to real processes of modernization and restructuring of real production. In this regard, there is a need for a comprehensive study of the essence of import substitution processes and the specifics of their implementation in the food and processing industry, justifying the need for measures aimed at increasing the level of consumer supply with products of domestic producers, identifying the advantages and disadvantages of import-substituting measures to neutralize the latter. This determined the choice of the research topic, its theoretical and practical significance.

2. METHOD The theoretical basis of the study is made up of the provisions of various economic schools and trends, including theories of state regulation of the economy, theories of industry markets, theories of import substitution, the theory of world trade, etc. The implementation of the research objectives predetermined the use of general scientific and special research methods, the combination of which allowed an objective and reliable analysis of statistical and factual data and formulate

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Airat Faritovich Mukhamadeev, Aydar Mirgalimovich Tufetulov, Gulnara Nasimovna Khadiullina

recommendations aimed at improving the provision of the population of domestic food products. The information base of the study consists of information from official bodies of state statistics of the Russian Federation and foreign countries, the Ministry of Economic Development of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation, the Ministry of Agriculture of the Russian Federation, etc. The work uses the provisions of the order of the Government of the Russian Federation of October 2, 2014 No. 1948-r “ On approval of the action plan (“road map”) to promote import substitution in agriculture for 2014-2015 ” (Order of the Government of the Russian Federation of October 2, 2014), Decrees of the Government of the Russian Federation of 04.08.2015 No. 785 “On the Government Commission on Import Substitution” (Decree of the Government of the Russian Federation of 04.08.2015); Decrees of the Government of the Russian Federation of July 14, 2012 No. 717 “On the State Program for the Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Food Markets” changes on February 8, 2019) and others (Resolution of the Government of the Russian Federation dated July 14, 2012).

3. RESULT AND DISCUSSION Analysis of the scientific literature devoted to the problems of the food industry development shows that some of its aspects are reflected in the works of Andryushchenko et al. (2018) (features of the development of the food industry in Russian regions with unfavorable conditions for farming), Vorozhbit (2007) (factors of competitiveness of individual sectors of the food industry), Goncharova (2001) (features of the use of marketing tools to promote food products and the use of management innovations), Vasilyeva & Sukhorukov (2012) (features of the food industry in the context of globalization), Deniskina (1993) (issues of forecasting indicators of the food industry development), Zavorotina (2015) (study of the characteristics of the food industry development in relation to agriculture), Kayshev (2008) (problems of competitiveness of food products on the foreign market) N.A. Kireeva (2012) (theory and methodology of forming an effective system for regulating the food market), Kuzmicheva (2010) ( tool s food safety management Russian), Latkin (2003) (problems of state regulation of certain sectors of the food industry), Goncharov & Rau (2007) (problems and trends of structural transformations), Seregina (2012) (issues of structural transformation of the food industry), Khramova & Verhaym (1997) Khramovoy (restructuring of the food complex) and others.

The processes of import substitution have traditionally been the object of study by representatives of various economic schools and trends. However, the development of policy documents aimed at increasing the level of provision of the population with domestically produced food products under the conditions of application of sanctions restrictions has led to the need to develop theoretical and methodological approaches to the essence and mechanism of import substitution implementation. Moreover, there is no single interpretation of this categorical construction, which is interpreted as a strategy (Raizberg et al., 2007;), as “the process of increasing production, consumption and export of national goods while reducing the share of imports due to the increased competitiveness of domestic goods” (Lukyanchuk, 2019), as “a policy of optimizing the share of imports by stimulating domestic producers and reducing imports with the help of protectionist tools ” (Lukyanchuk, 2019) and others.

The beginning of the formation of the theory of import substitution was laid down in the works of *Corresponding author (Airat F. Mukhamadeev). Tel: +89991629292 Email: watchyaaamouth@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16K http://TUENGR.COM/V10A/10A16K.pdf DOI: 10.14456/ITJEMAST.2019.221

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representatives of mercantilism who substantiated the thesis about the need to apply protectionist policies. Separate instruments for regulating foreign trade have been investigated in the works of foreign authors — Krugman et al. (2010), Kee et al. (2013), Leontiev (1954), and others. A significant part of researchers (CEPR, 2009) considers the processes of import substitution in conjunction with the problems of economic growth, to stimulate which, in accordance with the position of D. Itwell it is necessary to change the trade balance by increasing exports or limiting imports (Eatwell, 2005). In our opinion, the confirmation of the working hypothesis of the study suggests the interpretation of import substitution not as a response to an increase in the level of risks in the foreign economic sphere, but as a need determined by the long-term development trends of the world global economy (Kudrov, 2016).

The lack of a holistic concept of import substitution, recognition of the importance of its provisions for raising the level of food supply of the population, shaping the trajectory of sustainable development of the Russian economy and neutralizing threats to food security necessitate the further development of theoretical and methodological approaches to interpreting the content of import-substituting measures and the algorithm for their implementation within individual sectors of the domestic industry.

4. POLICY DEVELOPMENT As part of this study, import substitution is considered as a long-term strategy for the development of the national economy and its individual sectors, aimed at increasing the level of food supply of domestically produced foodstuffs that meet the standards and requirements of healthy nutrition standards, increasing the competitiveness of producers in the domestic and foreign markets, and preventing food threats security. At the same time, import substitution is interpreted as a process of re-industrialization of agriculture and food industry, as well as related and auxiliary activities aimed at diversifying the single-industry economy and replacing imported food products with high-quality products of domestic producers based on the implementation of targeted and sectoral government programs, which is a necessary condition for reducing the risks of sustainable development of the national economy and the economy of individual subjects of the Russian Federation. At the same time, import substitution is defined as the long-term policy of the Russian state, as a set of measures aimed at directing the government’s influence on producers and suppliers of food products, aimed at increasing public and private investments, transforming sectoral, regional and reproduction proportions, introducing process and product innovation, which provides an increase in the level and quality of life of the population. If in the period up to 2014-2015. only individual tools to overcome dependence on food imports (tariff and non-tariff methods of foreign trade regulation, etc.) were used, then a comprehensive import substitution strategy is being implemented, the choice of which was due to the rather high level of import dependence of the Russian domestic market at the beginning of the XXI century. The effectiveness of the implementation of control measures in the period from 2013 to 2017. reflects the dynamics of the indicator of the level of food dependence of Russia for individual food groups, which is defined as the ratio of imported and own food (Table 1).

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Airat Faritovich Mukhamadeev, Aydar Mirgalimovich Tufetulov, Gulnara Nasimovna Khadiullina

Table 1. The level of food dependence of Russia for individual food groups (Shagaida et al., 2018).

The groups of products Grain, million tons: production import share of import to production,% Meat and meat products, mln. Tons: production import share of import to production,% Milk and dairy products, mln. tons: production import share of import to production,% Eggs and egg products, billion pieces: production import share of import to production,% Potatoes, million tons: production import share of import to production,% Vegetables and melons, mln. tons: production import share of import to production,% Fruits and berries, million tons: production import share of import to production,%

2013 92,4 1,5 1,6 8,5 2,5 29,0 30,5 9,4 30,9 41,3 1,2 2,9 30,2 0,8 2,5 16,1 2,8 17,5 3,4 7,2 213,0

2014 105,3 0,9 0,9 9,1 2,0 21,5 30,8 9,2 29,7 41,9 1,2 3,0 31,5 1,0 3,3 16,9 2,9 17,3 3,5 6,7 189,5

Years 2015 104,8 0,8 0,8 9,6 1,4 14,2 30,8 7,9 25,7 42,6 1,2 2,9 33,6 0,9 2,8 17,8 2,6 14,8 3,4 6,5 192,7

2016 120,7 1 0,8 9,9 1,2 12,6 30,8 7,5 24,5 43,6 1,2 2,8 31,1 0,7 2,4 18,0 2,3 12,9 3,9 6,5 168,7

2017 135,4 0,7 0,5 10,3 1,1 10,7 30,1 7,1 23,6 44,8 1,2 2,7 21,8 1,5 6,9 15,4 2,7 17,5 3,2 6,7 209,4

At the same time, the integral indicator of import dependence, which is the ratio of the import-export balance of agricultural products and foodstuffs to the population's expenditures on food, in the period from 2014 to 2017. significantly decreased (in 2013, it was 11.1%, and by 2017 it decreased to 4.5%) (Table 2).

Table 2. Integral level of food addiction (Shagaida et al., 2018).

Years

2013 2014 2015 2016 2017

Export of food products and agricultural raw materials 16228 18981 16209 17075 20699

Imports of food products and agricultural raw materials

Millions of US dollars 516 43165 721 39905 984 26584 1142 25072 1207 28924

1373 1516 1614 1675 1687

Average annual exchange rate

The balance of imports and exports,

31,8 38,0 60,7 66,9 58,3

857 795 630 535 480

Consumer spending on food,

billions of rubles 7741 8486 9596 10540 10606

The general level of food addiction, percentage 11,1 9,4 6,6 5,1 4,5

According to official statistics, by the beginning of 2018, domestic producers managed to replace part of imported products, which was reflected in a decrease in its consumption. The exception was beef, fruit, cheese, and cheese products.

Analysis of the provisions of the policy documents aimed at the implementation of the import substitution strategy in the field of food production (Plan of measures (“road map”) to promote import substitution in agriculture for 2014-2015, The State Program for the Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Food Markets, etc.) shows that the measures envisaged by them are comprehensive and, along with the use of subsidies to agricultural producers to compensate interest payments on loans and transition to project financing of *Corresponding author (Airat F. Mukhamadeev). Tel: +89991629292 Email: watchyaaamouth@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16K http://TUENGR.COM/V10A/10A16K.pdf DOI: 10.14456/ITJEMAST.2019.221

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investment projects, they include measures aimed at improving food security in Russia and the development of multi-format trade, etc. At the same time, there are negative results of the implementation of the targeted installations of these programs, which consist of maintaining Russia's dependence on imports of equipment and spare parts for the production of agricultural equipment, a slight decrease in the consumption of basic foodstuffs in 2014-2015. due to the fall in real incomes of the population, which resulted in a fall in total expenditures, a change in the supply structure in favor of cheaper food products, low efficiency of support for small and medium-sized businesses. In this regard, it seems necessary to constantly adjust the content of activities within the framework of the implementation of the import substitution program in the field of the food supply. Taking into account changes in market conditions in the domestic and foreign markets, the content of foreign economic sanctions and counter-sanctions actions, industry-specific features — all of this allows the government to increase the effectiveness of regulatory measures and reduce threats to the food security of the state.

5. CONCLUSION The analysis of indicators of the dynamics of the food supply of the population with the relevant standards and requirements of healthy nutrition shows that in the period from 2013-2014. as a result of the implementation of program activities in the framework of the implementation of the strategy of import substitution, a decrease in the level of import dependence has occurred, which makes it possible to conclude a number of tasks of state programs. At the same time, import dependence on the group of dairy products, for which substitution seems possible, and fruits, for which partial import substitution is possible, is preserved.

The special role of agriculture and food industry in the structure of economic activities is due to their high importance in the production of social value, as well as in ensuring the independence of the national economy from the state of environmental factors, which are sanctions restrictions and pricing on world food markets. In this regard, it should be recognized that the import substitution tools can be used in the implementation of measures of state regulation of the economy, regardless of short-term development objectives. In the long run, import substitution is transformed into a neo-industrialization strategy of the national economy, taking into account its spatial organization, which is focused on increasing the level of competitiveness of its producers in the external and internal markets, as well as on the accumulation and effective realization of human potential. The high level of regional diversification requires the adaptation of tools and processes of import substitution to the mesoeconomics level, taking into account the absolute and relative advantages of the subjects of the Russian Federation. At the same time, the composition of import substitution instruments should be taken into account when developing comprehensive and targeted government programs, which should be adopted taking into account their interconnection and role in ensuring the food security of the state as a whole and individual regions.

6. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Russian Federal Grant is acknowledged.

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7. REFERENCES Andryushchenko, S. A., Kutenkov, R. P., Bondarenko, Yu. P., & Vasilchenko, M. Ya. (2018). Features of the socio-economic development of the constituent entities of the Russian Federation, recognized as unfavorable for agricultural production. Herald SSSEU,4(73), 47-53.

Decree of the Government of the Russian Federation of 04.08.2015 No. 785 “On the Governmental Commission on Import Substitution” (with amendments and additions) [Electronic resource]. URL: http://base.garant.ru/71152492/ (appeal date 07/10/19).

Deniskin V.V. Basics of economic forecasting in the food industry. - 2nd ed., Pererab. and add. M .: Kolos, 1993. 238 p.

Eatwell, J. (2005). Britain and America: ameliorating unilateralism. social research, 791-798.

CEPR. (2009). Effective Crisis Response and Openness: The Center for Economic Policy Research.

Goncharov, V. D. (2001). Marketing in the food industry. M .: DeLi Print, 146 p.

Goncharov, V. D., & Rau, V.V. (2007). Problems of Forecasting. Improving the structure of the food industry in Russia: [actual problems and trends of structural transformations]. 5, 77-84.

Kaishev, V. G. (2008). Foreign trade in articles of food. Food-processing industry, (4), 10-19.

Kee, H. L., Neagu, C., & Nicita, A. (2013). Is protectionism on the rise? Assessing national trade policies during the crisis of 2008. Review of Economics and Statistics, 95(1), 342-346.

Khramova, I. A., & Verhaym, P. (1997). Market structures of the food complex of Russia in a transition economy. Voprosy Ekonomiki, 8, 112 -124.

Kireeva, N. A. (2012). Regional Aspects of Food Security. Innovative Development of the Russian Economy: Scenarios and Strategies: Fifth International Scientific Conference; Moscow, Moscow State University. Mv Lomonosov, Faculty of Economics; April 20-22, 2012 Collection of articles, 1, 512-519.

Krugman, P., Obstfeld, M., & Melitz, M. (2010). International Economics. Theory and Policy: Prentice Hall, 701 p.

Kudrov, N. A. (2016). Stimulating policy of planned regional development of modern Russia based on the concept of import substitution. Social and Economic Phenomena and Processes, 10, 2.

Kuzmicheva, M. B. (2010). Food security of Russia - an important factor in economic growth of the state. Meat industry, 1, 15-18.

Latkin, A. P. (2003). Organizational, economic and legal foundations of strengthening the regulatory role of the state in the development of the fishing industry of the Far East. In the book: The development of the fishing industry of the Far East. Khabarovsk: P.15-36.

Leontief, W. W. (1954). Proceedings of the American Philosophical Society 97. 1953 and Economia Internazionale. 7, 3-32.

Lukyanchuk, E. (2019). Import Substitution: Foreign Experience [Electronic resource]. Pharmacy. [Electronic resource]. URL: http://www.apteka.ua/article/79186 (appeal date 07/10/19).

Namyatova, L.E. (2019). Import Substitution Process in the Russian Economy in the Context Of International Sanctions: Issues of Theory and Practice. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(9), 10A09E: 1-13.

Order of the Government of the Russian Federation of October 2, 2014 No. 1948-p “On approval of the action plan (“ road map ”) to promote import substitution in agriculture for 2014–2015” [Electronic resource]. URL: http://www.consultant.ru/document/cons_doc_LAW_169593/ (appeal date 07/10/19).

*Corresponding author (Airat F. Mukhamadeev). Tel: +89991629292 Email: watchyaaamouth@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16K http://TUENGR.COM/V10A/10A16K.pdf DOI: 10.14456/ITJEMAST.2019.221

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Raizberg, B. A., Lozovsky, L. S., & Starodubtseva, E. B. (2007). Modern economic dictionary. Moscow: Infra-M, 495.

Resolution of the Government of the Russian Federation dated July 14, 2012 No. 717 “On the State Program for the Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Food Markets” (as amended on February 8, 2019) [Electronic resource].

URL: http://docs.cntd.ru/document/902361843 (appeal date 07/10/19) Seregin, S. N. (2012). Structural policy in solving the problem of food independence of Russia. Food industry.

6, 38-45.

Shagaida, N. I., Nikulin, A. M., Uzun, V. Ya., Trotsuk, I. V., & Shishkina, E. A. (2018). Monitoring the state of food security of Russia in 2014-2016 M .: Publishing House "Business".

Vasilyeva, N. A., & Sukhorukov, A. M. (2012). Economic and social efficiency of food production in Russia [Electronic resource].

URL: http://www.uecs.ru/teoriya-upravleniya/item/1411-2012-06-18-05-36-06. (the date of circulation is 07.07.19).

Vorozhbit, O. Y. (2007). Konkurentosposobnost'rybnoy produktsii: teoriya, metodologiya, praktika [Competitiveness of fishery products: theory, methodology, practice]. Vladivostok: Dal'nauka.

Zavorotin, E. F. (2015). Improving land relations as a condition for the dynamic development of agriculture and rural areas. In the book: Import substitution in the Russian agro-industrial complex: problems and prospects: a monograph. M .: All-Russian Research Institute of Agricultural Economics (FNBI VNIIESKH), P.337-349.

Airat Faritovich Mukhamadeev is a Graduate Student at Higher School of Business and Institute of Management, Economics and Finance, Kazan Federal University (KFU), Kazan, Russia. His research includes Tax Management and Basic Economic.

Professor Dr.Aydar Mirgalimovich Tufetulov is Professor and Head of Department of Economic Security and Taxation, Institute of Management, Economics and Finance, Kazan Federal University (KFU), Kazan, Russia. He studied his higher educations at Kazan Institute of Finance and Economics, Finance and Credit and Kazan State University named after V.I. Ulyanov-Lenin, Faculty of Law, Law. He had a Doctoral degree (Economic Sciences). His research include Taxes and Taxation, Tax Law, Regional Economy, Economics and Organization of Production, Economic Security, Information Security, Financial Literacy.

Professor Dr.Gulnara Nasimovna Khadiullina is Professor at the Institute of Management, Economics and Finance, Kazan Federal University (KFU), Kazan, Russia. She holds a Doctor of Economic Sciences degree. Her research includes Modern Economics and Management.

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Airat Faritovich Mukhamadeev, Aydar Mirgalimovich Tufetulov, Gulnara Nasimovna Khadiullina

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16L

SOLUTIONS FOR REDUCTION OF TIME AND EXPENSES OF BUSINESS MANAGEMENT VIA 1С: PAYROLL & HR MANAGEMENT SOFTWARE Veronika Mikhailovna Krutikova

a*

a

, Alexey Gennadievich Isavnin ,

a

a

Irina Ilyinichna Eremina , Denis Mikhailovich Lysanov , Izida Ildarovna Ishmuradova a

a*

Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA.

ARTICLEINFO

A B S T RA C T

Article history: Received 19 April 2019 Received in revised form 02 August 2019 Accepted 20 August 2019 Available online 19 September 2019

The organization of management accounting is an important factor for the creation and support of the main business processes of a company, as it is human resources that serve as the “engine” of processes. There is a large selection of information systems that allow you to keep personnel records and payroll in one product. However, depending on the specifics of a company and system requirements, not Keywords: every developed application solution will be useful to maintain Payroll management; management accounting for a particular company. Today, in the Enterprise management; Russian market, the software "1C: Payroll and Personnel Management" Payroll optimization; takes a leading position in the framework of automation systems.

HR system; HRM; Delivery options (Basic version, PROF and CORP) are tailored to the Personnel records; specific needs of a company. The implementation of this software has Payroll system; its own sequence of actions, which will allow avoiding possible Automation difficulties during the transition from one system to another. The management. studied interaction network of the main participants (project manager, consultant, programmer, responsible for the part of the customer, end-users) will help to avoid disagreement at the initial stages of automation. Based on specialized literature and practical experience, classification of typical errors was analyzed and given, and possible solutions were proposed that would reduce time and economic resources. © 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION There is a large selection of software tools designed to automate personnel records and payroll.

According to the results of the all-Russian survey of enterprise managers conducted by the NAFI Analytical Center in 2016, optimization of managerial functions makes 45%. A serious niche in the *Corresponding author (Veronika M. Krutikova). Tel: +7-960-067-65-50. Email: Krutikova@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.222

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Russian market is occupied by "1C: Payroll and personnel management". The main advantage of the program is the operational change of functionality in accordance with the Russian Federation legislation. The applied solution is applicable not only to small and medium-sized enterprises but also has gained its distribution among the companies with large cash flows. In recent years, projects to implement automated personnel management systems have been a prominent feature of the IT effort of many civil services in Africa. The projects absorb a relatively large proportion of the discretionary expenditure of the civil service in the purchase of equipment, and they rely heavily on expatriate consultants for project management and technical implementation. Typically, they take a minimum of three to five years to implement from start to finish, which represents a substantial opportunity cost. These automation projects have a relatively high failure rate vis-à-vis their stated objectives.

Improved human resource management is central to current development policy thinking. In 1989 a World Bank report identified weak public administration as one of a number of factors inhibiting sustainable economic growth in Sub-Saharan Africa. The report called for better personnel management in terms of staff testing, competitive entrance examinations, regular appraisals, promotion on merit, selective improvement in the pay structure and accurate personnel records.

Moreover, the debt crisis of the 1980s forced governments to attempt radical economic reform, often as Economic Structural Adjustment Programmes (ESAPs) designed with advice and finance from the Bretton Woods institutions. ESAPs in Sub-Saharan Africa typically include a significant reduction in the size of the public service, thus making more urgent the need for improved human resource management. The need for accurately recorded personnel information is important for effective and efficient service delivery and in protecting the rights of the citizens. Personnel records serve a host of purpose and to be of value, these records must be accurate, up to date and easily accessible. Most information and personnel records management programs intend to furnish accurate, timely, and complete information for efficient decision making in the management of the organisation. Personnel records are facts to support decisions made and facts upon which the future decisions are carried out; facts to communicate to employee, to customers, to potential customers, to government, and stockholders. The facts, if managed properly, improve employee morale (Gill, 1993). IRMT, (1999), argues that good personnel records are necessary to allow the best use of available staff and promote efficiency in the organisation. The records also help the organisation make good use of scarce resources and help provide an accurate source of data, which can be used in other information systems throughout the organisation. According to World Bank, (2000); Cain, (1998), personnel files should have information necessary for decisions about suitability for promotion, transfer, disciplinary procedures, educational training, health, safety, and welfare and also information that explains and authorise changes to payroll pertaining individual, including supporting documentation. Most importantly, the records provide the authority for determining pension entitlement for the employees.

However, in order to save the objectives of the employers and the employees, personnel records must be trustworthy in terms of their accuracy, completeness, and verifiability. Unfortunately “…in some countries, records systems have broken down to such an extent that accurate information on these topics is no longer available” (IRMT1999:6). Although filing is the heart of personnel records retrieval, few office managers place any importance on the work. Most government institutions have their records and information management in chaotic situations. There are problems of misfiling and with flying papers that leave gaps in personnel files. It also takes too long for records working staff to

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Veronika M. Krutikova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

retrieve files, which leads to frustrations in carrying out their work and hence, administrators are forced to make decisions on an ad hoc basis. Citizens suffer from inadequate services with long delays, and their rights are not protected (World Bank, 2000).

2. METHOD A detailed analysis of specialized literature with a high citation index on a given topic has been carried out. Particular attention was paid to the study of the program's typical functionality, the assessment of the software product capabilities received from end-users was analyzed. The collected data array was accumulated in various units in order to conduct further a nalysis of the system. For a better understanding and mastering of fundamental principles, a business process was developed to introduce a software product into the company information system. Based on the results of the study, the author’s interpretation was given and the options for typical problem-solution were proposed.

3. 1С: PAYROLL SOFTWARE

&

HR

MANAGEMENT:

BUSINESS

MANAGEMENT

Typical functionality, delivery options for software are differentiated depending on the needs of companies. Currently, three types are implemented: 1) “1C: Payroll and personnel management 8. The basic version” is the most suitable option for small organizations that want to automate the following tasks: • Personnel and personified accounting; • Calculation of charges and deductions; • Payment of wages; • Calculation of taxes and insurance premiums; • Development and delivery of regulated reporting; 2) “1C: Payroll and Personnel Management 8 PROF” - in addition to the capabilities of the basic version, they implement the support for the client-server version of the work and simultaneous accounting of several organizations.

3) “1C: Payroll and Personnel Management 8 PROF CORP” - the software designed for large organizations. In addition to maintaining personnel records and accrual calculation, effective management of labor resources is provided (grades, employee training, labor protection, etc.).

In the course of the analysis, we found that large companies (Yuzhuralneftegaz, UralChem, Trading, and Financial Company KAMAZ, TMTP, and the Business Service Center) introduced the version of CORP to optimize managerial functions.

The main participants of the implementation. All participants of the implementation process can be conditionally divided into two groups: • program users, and • project group.

3.1 DEPARTMENTAL LINK WITH THE 1C SOFTWARE Due to the fact that the program is aimed at personnel records and payroll optimization, the main users of the program are the units considered in Figure 1.

*Corresponding author (Veronika M. Krutikova). Tel: +7-960-067-65-50. Email: Krutikova@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.222

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Figure 1: Main users of the software 1С: SAM. A project group can be both internal (i.e. consists of company employees) and external (involvement of outside organizations). “1C: Payroll and Personnel Management” is a comprehensive product that covers various areas of use. In this regard, not every company has certified experts who have experience in implementation. That is why a project team most often consists of part-time experts.

The main experts of the project group include: • Project Team Leader • Consultant 1C: SAM • Programmer (Artemiev et al., 2013).

The number of consultants and programmers varies depending on project size (Anshin, 2013).

However, it is important to understand that the effectiveness of the program implementation depends on the interaction of all implementation participants. Figure 2 shows a typical network of interactions between participants.

Figure 2: A network of implementation participant interactions.

3.2 IMPLEMENTATION STAGES

The introduction of the multifunctional product “1C: Payroll and Personnel Management” differs

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Veronika M. Krutikova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

from the introduction of a regular business application. The process is a complex, multi-stage workflow that requires attention not only from the contractor but also from the customer (Vishnyakova, 2012). Figure 3 shows the implementation process, built on the basis of practical experience and studied methodologies.

The project initialization begins with the signing of the order on the implementation of the software products by the governing parties. This is the starting point of the project. After that, an activity survey is carried out, which includes the survey of the main participants in the process and the description of the system requirements.

The most difficult stage is the base preparation. The programmer downloads data from the old information system and configures the integration. The consultant prepares the program according to the project terms of reference. Preparation of the program includes an initial verification of the data correctness, user creation, initial configuration of rights, charges, work schedules, etc.

Figure 3: The typical implementation process of “1C: Payroll and Personnel Management” When the base is prepared for work, the consultant conducts user training. The result is a signed knowledge sheet. Pilot operation means checking the correctness of the software and calculation of charges. Users duplicate data from the previous period, gain practical skills and verify operation correctness.

The final stage of implementation is the pilot operation. Personnel managers enter real data on employees, the department of labor and wages calculates cash rewards in the new program only.

Difficulties can arise due to insufficient skills of working with the program. Therefore, at this stage, there is an active interaction of users, consultants, and programmers. Usually, accompaniment is carried out for at least 3 months, since you need to submit regulatory quarterly report to verify the data (6-NDFL, 4-FSS, RSV) (Gryanina & Kharitonov, 2013). *Corresponding author (Veronika M. Krutikova). Tel: +7-960-067-65-50. Email: Krutikova@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.222

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3.3 IMPLEMENTATION ISSUES Any transition from one information system to another will be accompanied by difficulties. All this is conditioned both by the human factor (fear of transition, program ignorance, etc.), and technical problems. We have identified the following classification of problems: • Difficulties on the part of contractor, • Difficulties on the part of initiator, • Technical problems of a typical configuration of 1C: SAM. 3.3.1 DIFFICULTIES ON THE PART OF CONTRACTOR The problems of the contractor include: 1) Low qualification of the project group's main participants.

The source of the problem is staff shortages or project budget savings. The low qualification factor leads to time increase to complete the tasks of varying complexity. Due to the fact that the project has specific deadlines and a documented scope of tasks, non-observance of control points can lead to economic losses.

2) Securing the performance of a complex task for one expert.

In practice, it is often found that the implementation of an important and long-term task is delegated to one employee only. But not all leaders take into account the human factor. An employee may fall ill or quit at the most inopportune moment, and the task performance deadlines may be delayed.

3) Lack of information resources.

Even a highly qualified SAM expert needs to be constantly trained. New releases of the program provide not only new opportunities for work but also entail the emergence of new, unknown errors.

Consultants and programmers should have access to specialized information sources (Internet resources, teaching aids). Access to such resources is paid. In this regard, not every company provides such expenses.

4) Wrong server use Depending on the number of program users and the expected amount of data, various types of servers are distinguished. It is the server that provides a reliable and comfortable operation with various 1C configurations. Therefore, even at the stage of an organization survey, attention must be paid to the estimated amount of data.

5) The auto-save function is disabled.

This problem is relevant to the initial data entry stage. Due to the fact that the database is not completely ready, users have insufficient knowledge of working with the program, a backup will save data and, if necessary, restore the database. At the stage of pilot operation, they need customize the data copy option per minute.

3.3.2 THE DIFFICULTIES ON THE PART OF CUSTOMERS The main difficulties on the part of customers include: 1) The boundaries of employee responsibilities are not clear.

2) Contradictions in the distribution of duties: The powers of employees are enshrined in local regulatory acts. However, in practice, quite often there is a situation when the work schedule is not respected. For example, a personnel officer who enters only personnel information also sends

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Veronika M. Krutikova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

applications for the payment of benefits to the Social Insurance Fund. The amounts that are reflected in the statement should not be accessible to a simple personnel officer, as you need to check your average earnings and bank account. The confusion in the distribution of responsibilities is transferred to the program, thus, the setting of roles becomes contradictory.

3) The characteristic variability of customer needs: The programmer spends a lot of time to create complex reports and processing. Initially, they discuss what needs to be done exactly and what results need to be obtained. But after the work is done, users realize that processing should work out very differently. Accordingly, extra time is wasted to change work. Such a situation may arise in severe time shortage mode (Zakharova, 2013).

3.3.3 TECHNICAL PROBLEMS Technical problems of a typical "1C: SAM" configuration include: 1) Release error: When you change the legislation on the preparation of regulated reporting, 1C developers quickly make a new release of the program. But it happens that when you update a release the report is not compiled correctly, and the deadlines are near. All this can lead to penalties for the enterprise (Goncharenko, 2011).

2) Defective documents or reports: The program has wide functionality, but some subtleties in the work are not taken into account. For example, in many enterprises, various bonuses and surcharges are assigned for the past period, but there is no possibility to register documents “retroactively” in SAM if there is a date for the prohibition of changes. However, there is a specialized document for assigning planned accruals in which there are two fields with the “Date” type, but it does not affect the operation.

4. POSSIBLE SOLUTIONS TO IMPLEMENTATION DIFFICULTIES Table 1 presents possible solutions to the identified problems during the implementation of "1C: Payroll and personnel management". These solutions can be supplemented or modified in accordance with the intricacies of the work.

Table 1: Methods for implementation problem solution.

1.

1.1 1.2 1.3 1.4 1.5 2 2.1 2.2 2.3 3 3.1 3.2

Type of problem Possible Solution Difficulties on the part of the contractor Low qualification of the main participants of Creation of the project group from beginners and the project group experienced specialists Assignment of a difficult task to one specialist Distribution of long-term and complex tasks between two employees.

Lack of information resources Providing access to Internet resources Using an improper server Providing a server in accordance with the needs of the company Auto-save function disabled Enable copy function. If it is not possible, the consultant must make daily-copy Difficulties on the part of the initiator The boundaries of employee responsibilities Drafting and support of duty instructions and work are blurred regulations Contradictions in the distribution of duties Characteristic variability of customer needs Consolidation of customer needs in the technical task of the project Technical problems of a typical configuration 1C: Payroll & HR management Release Error Backing Up the Database Defective documents or reports The use of specialized sites for communication with developers.

*Corresponding author (Veronika M. Krutikova). Tel: +7-960-067-65-50. Email: Krutikova@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.222

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5. RESULT AND DISCUSSION The program “Salary and Personnel Management” developed by 1C LLC allows you to automate the maintenance of personnel records, payroll, and reporting to state authorities. A typical solution can be used to keep records of mid-level enterprises, as well as to automate the work of large companies. The most common delivery option is the integrated solution “1C: SAM CORP”, which allows you to respond to changes in personnel records quickly and give an appropriate assessment of staff at a high level.

A HR manager oversees the personnel functions of an organization including compensation, benefits, employee relations, HR information systems, training, workforce planning, recruitment and employment, and health and safety.

According to the latest data from the U.S. Department of Labor's Bureau of Labor Statistics (which calculates growth in 10-year increments), the employment of HR managers is projected to grow by 9% between 2016 to 2026, about as fast as average for all occupations. As new companies form and organizations expand their operations, they need HR managers to oversee and administer their programs. HR managers are also required to ensure that firms adhere to changing and complex employment laws.

5.1 HUMAN RESOURCES JOB DESCRIPTION HR managers develop personnel policies in consultation with senior executives and department heads. HR managers also hire train and supervise human resource specialists and HR, assistants.

Additionally, HR managers are tasked with creating strategic recruitment and succession planning to create a workforce strong enough to meet the future goals of the organization.

HR managers work in private companies, non-profit organizations, government agencies, and educational institutions. Those employed at small organizations tend to be generalists (juggling many responsibilities) while those at larger organizations may specialize in a particular HR discipline such as employment or benefits.

Typically, HR managers work full-time in offices. About one in three HR managers worked more than 40 hours per week in 2016, according to the Bureau of Labor Statistics. According to PayScale’s survey data, HR managers report high job satisfaction, with the majority describing themselves as extremely satisfied with their work.

5.2 EDUCATION AND TRAINING REQUIREMENT HR managers need strong interpersonal skills. They often have to manage tough situations in the workplace that require the ability to communicating with people effectively. Because this role often involves mediating disputes, experience with and training in conflict management would be a plus.

Other key skills include decision-making skills, leadership skills, organizational skills, and speaking skills.

Typically, HR managers have a bachelor's degree in business administration or HR management.

Some managers pursue other majors in the liberal arts, such as psychology, and specialize at the master's level. Other degrees at the bachelor’s level that would be acceptable include finance, business management, education, or information technology. Those looking to advance further up the corporate ladder (or seeking a job with a Fortune 50 company) typically acquire an MBA with a concentration in HR management or a master's degree in HR management.

One of the key benefits of a career in HR is that there are many different opportunities to choose

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Veronika M. Krutikova, Alexey G. Isavnin, Irina I. Eremina, Denis M. Lysanov, Izida I. Ishmuradova

from. HR managers can develop advanced knowledge in specialty areas within the field such as labor relations, compensation, benefits, leadership development, employee engagement, and talent acquisition. The Society for Human Resource Management offers training modules in many of these specialized areas.

5.3 HUMAN RESOURCES MANAGER SALARIES According to the Bureau of Labor Statistics, HR managers earned a median pay of $110,120 in 2017 or $52.94 per hour. The lowest-earning 10 percent of HR managers earned less than $65,040, and the highest 10 percent made more than $197,720.

Some industries pay higher wages than others for these positions. The highest paying industries for HR managers in 2017 were related to finance, cable and subscription programming, computer manufacturing, and scientific research. The highest concentration of human resource manager jobs was in the management of companies and enterprises, office administrative services, consulting, and audio and video equipment manufacturing.

The states where HR managers earned the most on average in 2017 were New Jersey, Rhode Island, the District of Columbia, New York, and California. The states with the highest employment levels for these jobs were California, New York, Illinois, Texas, and Florida.

As with many occupations, education tends to boost earnings. Candidates with certification or a master’s degree—particularly those with a concentration in HR management—have the best job prospects. According to PayScale, skills like performance management and organizational development tend to raise pay.

Learn more about HR certification at the HR Certification Institute (HRCI), The International Public Management Association for Human Resources (IPMA-HR), and The Society for Human Resource Management (SHRM).

6. CONCLUSION The program “1C: Payroll and Personnel Management” is focused on personnel and accounting service problem solution. The software solution was implemented in accordance with the legislation of the Russian Federation, therefore, the organization activities in the field of personnel will always be regulated and transparent. The ability to generate various types of reports optimizes management accounting. The introduction of a multifaceted system is accompanied by the emergence of difficulties, but the solution leads to increased work efficiency. The software solution “1C: Payroll and Personnel Management” occupies the second place in the ranking of business automation systems within the framework of personnel management.

7. DATA AVAILABILITY AND MATERIAL Data involved in this study can be requested to the corresponding author.

8. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. Russian Federal grant is acknowledged.

*Corresponding author (Veronika M. Krutikova). Tel: +7-960-067-65-50. Email: Krutikova@yandex.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16I http://TUENGR.COM/V10A/10A16I.pdf DOI: 10.14456/ITJEMAST.2019.222

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9. REFERENCES Anshin, V. M. (2013). Project management with the concept of sustainable development. Research and Development. Russian Journal of Project Management, 2, 3-15.

Artemiev, D., Gergert, D., & Ponomareva, T. (2013). Strategic project management: goals, stages, tools.

Problems of theory and practice of management, 3, 106-115.

Goncharenko, S. (2011). Project Management. Quality Management, 8, 44-46.

Gryanina, E. A., & Kharitonov, S. A. (2013). Organization of personnel records and payroll. 448 p.

Vishnyakova, M. (2012). KPI for the project manager. Handbook of personnel management, 6, 102-104.

Zakharova, A. M. (2013). Project Management: Technical VS Human Skills. Personnel Development Management, 1, 82-86.

World Bank, 2000. Current Records Management, Poverty Reduction, and Corruption Control: A multi-sited videoconference workshop with Ghana, Tanzania, and Uganda, [Online] Available: http:/web.worldbank.org/WBSITE/EXTERNAL/EXTARCHIVES (Accessed 14th July 2004) Gill, S.L., 1993. File management and Information Retrieval systems: a manual for managers and technicians, Englewood: Library unlimited.

Veronika Mikhailovna Krutikova is a student at Naberezhnye Chelny Institute, Economic Department, Kazan Federal University (KFU), Kazan, RUSSIA. She is interested in Business System and Technology Management.

Professor Dr. Alexey Gennadievich Isavnin is Professor at the Department of Business Informatics and Mathematical Methods in Economics and Director of Higher School of Economics and Law, Naberezhnye Chelny Institute Kazan Federal University (KFU), Kazan, RUSSIA. He got his PhD in Physics from Kazan State University. His researches encompass Mathematical and Instrumental Methods of Economics.

Irina Ilyinichna Eremina is an Associate Professor at Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. She got her higher education at Kazan (Volga Region) Federal University, her Master's degree in Applied Informatics/Mathematics and Physics from Yelabuga State Pedagogical Institute. She is interested in Business Informatics in Economics.

Denis Mikhailovich Lysanov is an Associate Professor at Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. He had his higher education in Automotive, Automobiles and motor vehicles from Kama State Polytechnic Institute. He is interested in Applying Technology to Business and Economics.

Izida Ildarovna Ishmuradova is a staff Department of Business Informatics and Mathematical Methods in Economics, Higher School of Economics and Law, Kazan Federal University, Kazan, RUSSIA. She had her higher education in Business Informatics from Kazan (Volga) Federal University, Kazan, Economic. She had her Master of Business Informatics from Kama State Engineering and Economic Academy. She is interested in Business Informatics and Analysis.

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 6

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16M

AN ANALYTICAL REVIEW OF METHODS FOR DETERMINING HEAT LOSS OF A BUILDING OBJECT a

a

Panfilov Stepan Aleksandrovich , Lomshin Mikhail Ivanovich , a

Sergushina Elena Sergeevna , Kabanov Oleg Vladimirovich a

a*

Ogarev Mordovia State University, 68 Bolshevitskaya Street, Republic of Mordovia, Saransk, 430005, RUSSIA

ARTICLEINFO

A B S T RA C T

Article history: Received 24 April 2019 Received in revised form 20 August 2019 Accepted 04 September 2019 Available online 20 September 2019

This article discusses the important role of experimental research in determining the thermophysical properties (TPP) of the object under study. The classification of existing methods is given, and also the analysis of restrictions, existing ways of definition of thermophysical properties of building objects is made. The existing methods and devices for determining the TPP of the investigated building objects, in most cases, require the reproduction of special conditions for the experiment, placement of special sensors in the thickness of the material under study, etc. Therefore, for the existing devices, the problem of obtaining reliable research results in industrial, civil and commercial use objects is actual; consequently, innovative methods for establishing the thermophysical properties of fences and various types of structures are required.

Keywords:

Heat transfer, Heat transfer coefficient, Heat transfer resistance, Energy efficiency; Thermophysical properties (TPP).

© 2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION Up to date one of the most pressing problems in improving energy efficiency is to use easy and reliable methods to check up on external heat loss through the enclosing structures of the facility and to assess thermophysical properties (TPP) massively affecting the thermal behavior. A decrease in external heat loss of a construction project has a great impact on its energy performance. To reduce the external heat loss of any construction project requires knowing its TPP. The properties of materials are known to change over time. More accurate information on external heat loss makes it possible to assess with greater reliability the required capacity of the heat supply system. The key source of information for the definition of the TPP enclosing structures is provided by an experiment.

The methods to assess the TPP of construction projects and (or) materials are divided into three main types: non-stationary, stationary and complex (Ametistov, 2000; Batalov, 1982; Belov et al., 1986; Bogoslovsky, 2013; Fokin et al., 2004; Budadin, 2001; Vavilov, 2009; Vidin et al., 2018; Kulakov & *Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

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Makarov, 1979; Ivanova et al., 2007; Fokin & Chernyshov, 2004; Kudinov2015; Fokin & Kovylin, 2009; Rudzit, & Plutalov, 1991; Thermal Protection of Buildings, 2004; Tabunshchikov & Borodach, 2002; Barilovich & Smirnov, 2014; Klimenko & Zorin, 1999; Kabanov et al., 2014; Yureniev & Lebedev, 1975; Kabanov et al., 2015; Kabanov et al., 2016). Non-stationary TPP determination methods are the most challenging owing to its simplicity and short experiment time etc (Ametistov, 2000; Batalov, 1982; Belov et al., 1986; Bogoslovsky, 2013; Fokin et al., 2004; Budadin, 2001; Vavilov, 2009; Vidin et al., 2018; Kulakov & Makarov, 1979; Ivanova et al., 2007; Fokin & Chernyshov, 2004; Kudinov2015; Fokin & Kovylin, 2009; Rudzit, & Plutalov, 1991; Thermal Protection of Buildings, 2004; Tabunshchikov & Borodach, 2002; Barilovich & Smirnov, 2014; Klimenko & Zorin, 1999; Kabanov et al., 2014; Yureniev & Lebedev, 1975; Kabanov & Panfilov, 2016a; Kabanov & Panfilov, 2016b). Stationary methods are based on creating special boundary conditions on both sides of the structure (walls) under the study during the experiment (Ivanova et al., 2007; Fokin & Chernyshov, 2004; Kudinov, 2015; Fokin & Kovylin, 2009; Rudzit & Plutalov, 1991; Thermal Protection of Buildings, 2004). Compared to stationary methods, non-stationary methods are the most promising since less time and heat is spent in determining the TPP. The major constraints of stationary methods are complex equations for calculating the TPP as well as difficulties in determining the mutual conformity of real boundary conditions with theory. More authentic information about TPP as a result of one experiment can be provided by complex methods.

Furthermore the research methods used in the study of the TPP materials are split into absolute and relative methods. The most promising methods of TPP research are absolute. For the analysis of TPP material they also adopt methods of temperature waves (Batalov, 1982; Budadin, 2001; Vavilov, 2009; Vidin et al., 2018; Kulakov & Makarov, 1979). TNDTM (temperature nondestructive testing methods) from the listed above rank the top when determining TPP. According to (Fokin & Chernyshov, 2004; Kudinov2015; Fokin & Kovylin, 2009; Rudzit, & Plutalov, 1991; Thermal Protection of Buildings, 2004; Tabunshchikov & Borodach, 2002; Barilovich & Smirnov, 2014; Klimenko & Zorin, 1999; Kabanov et al., 2014; Yureniev & Lebedev, 1975; Tabunshchikov, 1986), TNDTM have a diverse functionality, high performance, authenticity and the required efficiency. The methods and measurement instruments (MI) applied therein are split into groups. The first group refers to contact methods and measurement instruments, the second group refers to non-contact methods and measurement instruments. Compared to non-contact methods, the contact method applies to direct contact of measurement instruments with the surface of the sample section under study. Thermal sensors used for this purpose are submersible and non-submersible (Belov et al., 1986; Bogoslovsky, 2013; Vavilov, 2009; Vidin et al., 2018; Kulakov & Makarov, 1979; Ivanova et al., 2007; Fokin & Chernyshov, 2004; Kudinov 2015; Fokin & Kovylin, 2009; Rudzit, & Plutalov, 1991). The temperature nondestructive testing methods are mainly based on instant and (or) impulse temperature action on the material under analysis. TNDTM are widely represented in Ametistov (2000), Batalov (1982), Belov et al., (1986); Bogoslovsky (2013), Fokin et al. (2004). Budadin (2001), Vavilov (2009), Vidin et al. (2018), Kulakov & Makarov (1979), Ivanova et al. (2007); Fokin & Chernyshov (2004), Kudinov (2015), Fokin & Kovylin (2009), Rudzit, & Plutalov (1991), Thermal Protection of Buildings (2004), Tabunshchikov & Borodach (2002), Barilovich & Smirnov (2014), Klimenko & Zorin, (1999), Kabanov et al. (2014), Tabunshchikov (1986) and have broad functional properties. An impulse heat supply is placed on the tested material surface, and the

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Panfilov Stepan Aleksandrovich, Lomshin Mikhail Ivanovich, Sergushina Elena Sergeevna, Kabanov Oleg Vladimirovich

operational ends of the thermocouple are placed at the fixed distance from the source. Afterwards the thermal impulse with the preset power comes from the heat supply and then the time span at which the required limit is set is also defined. Once the set value is reached, the power of the heat supply is recorded and the temperature at the specified point is controlled. The determination of the TPP of the analyzed projects can also be performed by the non-contact method (Batalov, 1982; Klimenko & Zorin, 1999; Kabanov et al., 2014). To identify the TPP of the construction project under study its surface is subject to heating by a steady thermal stream coming from a movable heat supply. A number of heat receivers follow the moving heat source at the same speed and serve to record temperature data coming from the heating surface. External heat loss to the environment results from this method. The given methods are also being used in regular mode methods, in quasistationary and stationary thermal modes (Vavilov, 2009) and temperature wave method. Due to the ever-increasing pressure on residential and non-residential environments, it is necessary to estimate the right amount of heat energy to maintain the required temperature in different climatic conditions. Due to a long operating cycle, infringements of the integrity of the enclosing structures, missing information about the design features, there are difficulties in determining the thermophysical properties (Yureniev & Lebedev, 1975). Let's consider in more detail the methods and devices to identify the TPP of the construction project under study by defining the external heat loss through the enclosing structures.

Currently there are various methods and devices to determine the TPP of the research subject.

The nondestructive testing method (NDTM) has been applied to design a device to identify the TPP of the surfaces of enclosing structures (Batalov, 1982; Kovylin, 2011; Vavilov et al., 2012; Golovnev, 2014).

2. MAIN PART The general view of the device implementation is shown in Figure 1 Figure 2 shows the appearance and mounting of the device to the wall of the research subject. Figure 1 shows the structure of this study, and Figure 2 shows the heating element.

Figure 1: General view of the implementation method.

*Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

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Figure 2: Layout and mounting of the unit to the wall of the object of study The device is cube-shaped with a heating element within it (Batalov, 1982; Vavilov et al., 2013).

By means of a heater installed inside the enclosure that creates a uniform heating zone as shown in Figure 2, and heat flux density sensors mounted on the examined enclosing structure, the temperatures of the heated and opposite surface of the enclosing structure (at the center of the heating zone) and the heat flux density on the surface of the enclosing structure (at the center of the heating zone) are measured. Moreover, the temperature and heat flux density are measured on the surface of the opposite heating surface of the enclosure structure within a distance of at least two maximum linear dimensions of the heating zone away from the center. Temperature and heat flux density measurements on the heated and opposite surfaces of the enclosing structure in the center of the heating zone are made simultaneously when the temperature difference between the temperature in the center of the heating zone and the temperature measured additionally, as well as the density difference between the heat flux in the center of the heating zone and the density measured additionally, exceed the limit of the appropriate measuring devices sensitivity (Vavilov et al., 2013).

According to the data obtained during the study, TPP is determined by the formulas presented by Vavilov et al. (2013).

Pokhodun et al. (2013) have developed a device for the determination of the TPP. Figure 3 shows the drawing which illustrates the schematic view of the device design version.

Figure 3: Design diagram of the device (after Pokhodun et al. (2013)).

This device is equipped with a frame made of heat-resistant material in the shape of a rectangular frame 1 with two vertical columns 2 between the vertical columns, a vertical heat-insulating element 3 is placed and a horizontal thermo-isolating element 4 is placed on frame 1. The heating element 5 is fixed on the insulating element 4, its surface is in parallel with that of the vertical insulating element

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Panfilov Stepan Aleksandrovich, Lomshin Mikhail Ivanovich, Sergushina Elena Sergeevna, Kabanov Oleg Vladimirovich

3. The heating element 5 is connected to the thermoregulator 6. The device also features a metal box 7 for fixing electronic units and a heat flux meter 9 as well as a ground wire 8.

The frame of the device for determining TPP is made of heat-resistant material. As the heating element 5 is used tubular electric heaters (TEH) with a capacity of no less than 5 kW. It operates as follows: the rectangular frame 1 is installed within the object of study including the external enclosing structure under study, horizontal heat-insulating element 4 is installed, then vertical racks 2 and heat-insulating element 3 are installed, then the grounding 8 is carried out, heating element 5 is plugged in, the set temperature of the air in the room is set on the thermoregulator 6, sensors of the measuring device are installed densely on the external enclosing structure under study, the sensors of the heat flux density meter 9, located in the metal case 7, are to be mounted on the examined external enclosing structure. As soon as the heating time has been determined, the temperature values of the inner and outer surface of the controlled structure, the air temperatures on both sides of the structure, and the density of the heat flux on the heated surface of the structure are measured after a while.

Based on the data provided, the thermal transfer resistance of the structure to be tested is determined (Pokhodun et al., 2013).

Also based on NDTM, a system has been developed to measure TPP of building envelopes (Budadin & Abramova, 2011). It creates given temperature conditions on the inner and outer sides of the tested object, monitors the thermal flow passing through the object under stationary conditions.

There is a known procedure for defining NDTM building structure TPP (Budadin & Abramova, 2011). Figure 4 shows a drawing of the device design to determine the TPP of the building structure.

Figure 4. Device design drawing for TPP defining.

Figure 1 - construction, 2 and 6 - insulated box, 3 and 7 - flat thermostat, 4 and 9 - thermometer, 5 and 10 - adjustable fan, 8 - heat meter.

A thermo-insulated box with flat thermostats, a thermometer, and an adjustable fan, as well as a thermometer, are installed on the opposite sides of the construction project. The thermostat keeps the Tокр - environment temperature unchanged, the thermostat in the opposite case keeps the temperature Tв - internal temperature, not equal to the Tокр. Within a certain time interval the temperatures of the construction surfaces are determined by thermometers mounted in a thermally insulated box, and the density of heat flow through the construction is measured. An adjustable fan in the outer and inner *Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

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insulated duct changes the intensity of the airflow rate to enable a change in the heat transfer of the structure under study according to the conditions described in (Budadin & Abramova, 2011). Upon setting the specified heat transfer (q) the heat transfer resistances are calculated using Tв  Т окр R0  . q (1) The restriction on the use of the unit is the length of the research procedure and the inability to determine the TPP of the whole object.

We know the NDTM of the object TPP definition (Budadin et al., 2002). The application algorithm of this method is based on measuring the time interval from the start of heating the internal surface area to the start of temperature rise at a fixed point on the external (or lateral) surface of the tested object. Afterward, an experiment is performed to determine the time dependence of the external (or lateral) surface overheating of the tested object. They determine the correlation between the first heating stage duration and the value of overheating of the external (or lateral) surface of the object under study. They calculate the value of heat transfer resistance through the object for various times. They define TPP values over the object, calculate its average value.

In (Sergeev, 2013; GOST R 56623-2015) we describe the method based on NDTM and consisting of installing the first and second flat insulated heating elements onto the building structure (e.g. the building wall). They are mounted on opposite sides - the outer and inner walls. Therewith, the linear sizes of heating elements make up from 3 to 5 values of the building structure thickness measured in the middle part of the installed heating elements, for example, on their axes. At that, the second heating element ensures the structure is heated to a temperature which differs from the one to which the first heating element heats the concerned side of the structure. Due to the heating actuators, the corresponding temperatures are set inside the elements. The given temperatures can be controlled using systems for the thermal stabilization of the actuating heating elements for a certain period of time Δt from 1 day (GOST R 56623-2015). Sergeev (2013) describes the way which includes thermal imaging testing of one of the surfaces, compared theoretical and measured results and the choice of thermal conductivity values from among the given ones for further calculations, which can provide comparison conditions. Figure 5 shows the schematic of experimental studies.

Figure 5: Scheme of experimental research Figure represents: 1 - Thermal imaging system, 2 - Object of control - multilayer construction, 3 - Thermal imaging system overview field, 4 - Instant linear field (geometric resolution) of the thermal imaging system, 5 - Contact microprocessor temperature converters (temperature sensors), 6 -

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Panfilov Stepan Aleksandrovich, Lomshin Mikhail Ivanovich, Sergushina Elena Sergeevna, Kabanov Oleg Vladimirovich

Contact microprocessor heat flux converters (heat flux sensors), 7 - Electronic block of information collection and processing.

Prior to the thermal imaging inspection of the structure, the time of thermal inertia and discreteness of the thermal imaging camera resolution are determined. Thermal imaging inspection is held by measuring the temperature field of the surface with a spatial period specified by the size of the minimum design defect. They measure temperature values on opposite sides of the structure with time intervals and heat flow on the inside of the structure (Sergeev, 2013; GOST R 56623-2015).

There is a device for measuring the heat transfer resistance of a building structure (GOST 31166-2003). Figure 6 shows a drawing of the device design to determine the heat transfer resistance of the building structure.

Figure 6: Drawing of the device design on determining the heat transfer resistance Figure represents: 1 - wall of the object of study, 2 and 3 - thermometer, 4 - heat flow registration sensor, 5 - heating element, 6 - heating element regulator, 7 - insulated prefix chamber, 9 thermoelectric module Peltier, 8 and 10 - clips, 11 - control panel, 12 - radiator, 13 and 15 - fixing elements, 14 - sun protection box, 16 - expansion chamber, 17 - nozzle.

For example, an attachment chamber with a heating element in it is mounted on a building structure, such as a wall of a building. A cage with an integrated thermoelectric module is mounted on the other side of the building, respectively, to the attachment chamber. The attachment chamber and the cage can be either boxed or round, and their size is chosen to be 3÷5 times the thickness of the building structure (GOST 31166-2003). The building structure is heated up to the temperature exceeding the ambient temperature by 5-10 °С by the heating element. Heating is combined with a thermoelectric module, which cools the surface of the building structure to negative temperatures.

After a while we register the value of heat flow (q) passing through the building structure, then we calculate the TPP. The method of measuring heat transfer resistance and the device for its implementation have been developed on the basis of NDTM (Datsyuk et al., 2007). This method consists of the thermal action on the outer surface. It is carried out by cooling down with a mobile coolant, at the same time measuring the stationary value of the temperature of the inner surface of the object under the study in *Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

7

the heating area, measuring the stationary value of the temperature of the outer surface of the object under investigation in the cooling area, measuring the stationary value of the temperature of the mobile coolant. The device contains a heat source, a temperature meter, an electronic processing unit and an external heat exchanger.

The method (Lavrov et al., 2006; Chernyshov & Slonova, 2006; Larioshina, 2015) can also be applied to NDTM thermal protection properties of the enclosing structure. In-situ temperatures measurements and heat fluxes density are taken at the reference point, in real environmental conditions of the building maintenance within at least two days. Heat transmission resistance at the reference point is calculated by processing the results, full-scale measurements and rejection of partial heat transmission resistance values. They calculate the heat transfer resistance at random points according to the temperature fields resulting from thermal imaging and the results of calculating the heat transfer resistance at the reference point. They measure and record the outdoor and indoor air temperature of the room, including the temperature and heat flux density on the indoor and outdoor surface of the enclosing structure within at least two days. Estimating heat transfer resistance in the reference point is being performed by measuring temperatures and heat flux densities for each i-measure.

We know a way to define the thermophysical properties of multilayer building structures without breaking their integrity (Varfolomeev et al., 1999). The method involves providing active thermal action on the surface of each outer layer adiabatically, starting from the disk heaters located in the cavity of probes, bordered by security (thermal insulation) rings, as well as recording the correlation between the surface temperature of the object under study and time. The TPP design is measured using a special approximation, obtained as a time-dependent function of temperature.

It is well known that NDTMs for determining TPP materials were developed in Khodayari Bavil, A., & Razavi, S. E. The method includes thermal exposure of the tested surface area. The data on the temperature field distribution of the object is transmitted both for analysis to the thermographic control device and then to the display device, which indicates changes in the temperature field distribution. This method enables us to determine the condition of the structure and its TPP, but it is not applicable for studying non-stationary processes taking place in real operational conditions of buildings and structures (Khodayari Bavil & Razavi, 2017).

The Russian Federation in practice mainly adopts the method of assessment of thermal properties of building envelope structures, consisting of measuring the density of heat flux passing through the structure under study, measuring temperatures on the external and internal surfaces, calculating the value of heat transfer resistance of the structure, as well as the method of determining the TPP objects by analyzing their heat transfer resistance (Larioshina, 2015; Malyavina, 2007; Thermal protection of buildings, 2012). After a preset time period, both the heat flow through the building structure and the temperature on both surfaces of the building structure are measured.

3. CONCLUSION The analysis of the discussed sources revealed the following drawbacks: - A long study duration, from 1 to 15 days; - A complex structure of the installations;

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Panfilov Stepan Aleksandrovich, Lomshin Mikhail Ivanovich, Sergushina Elena Sergeevna, Kabanov Oleg Vladimirovich

- Inability to determine the TPP of the entire facility on the whole; - Usage only in a certain period of time of year; - The determination of the outer layers of the structure using the contact method resulting in a high error of temperature-temporal measurements due to the impact and randomness of contact thermal resistances, depends on the surface condition of the contacting bodies, the degree of their contact with one another, which does not allow to determine the value of the heat transfer resistance without correction or measurement results correction (Chernyshov & Slonova, 2006); - Low TPP detection functionality triggered by the device dimensions allowing to determine TPP only for the local area of the enclosing structure (Pokhodun et al., 2013); - The high prime cost of the equipment required to determine the TPP of the object, as well as the complexity of calculations.

The above methods and devices for determining the TPP of the studied materials in most cases necessitate reproducing special conditions for the experiment, placement of special sensors inside the examined material, etc. For this reason, the problem in obtaining reliable research results in industrial, civil and commercial applications is relevant for the current devices. Innovative methods are required to establish the thermal and physical properties of fences and various types of structures.

4. DATA AVAILABILITY AND MATERIAL Data involved in this study can be requested to the corresponding author.

5. REFERENCES Ametistov, E. B. (2000). Fundamentals of heat exchange theory. Method of the non-destructive control of the thermal-physical properties of the materials. Publishing house: Moscow Energy Institute, 242 с.

Barilovich, V. A., & Smirnov, Yu. A. (2014). Fundamentals of the technical thermodynamics and the theory of heat and mass transfer: Teaching guide. Moscow: INFRA-M Research and Publishing Center, 432 p.

Batalov, V. S. (1982). Simultaneous determination of the thermophysical parameters of the solid-phase substances. Engineering and Physical Journal, 42(6), 1026-1027.

Batalov, V. S. (1982). Simultaneous determination of the thermophysical parameters of the solid-phase substances. Engineering and Physical Journal, 42(6), 1026-1027.

Belov, E. A., Sokolov, G. J., & Platunov, E. S. (1986). Digital express meter of heat protection structures with direct reading. Promyshlennaja teplotehnika, 756-760.

Bogoslovsky, V. N. (2013). Construction Thermophysics (Thermophysical Basics of Heating, Ventilation and Air Conditioning): Textbook for Higher Education Institutions. Publishing house: Book on Requirement, 416 p.

Budadin, O. N. (2001). Thermal and non-destructive control and diagnostics of the technical condition of materials, products and structures. Doctor of Technical Sciences dissertation: 05.02.11. Saint-Petersburg, 564 p.

Budadin, O. N., & Abramova, E. V. (2011). Patent No. 2420730. Russian Federation. IPC G01N 25/18.

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Budadin, O. N., & Abramova, E. V. (2011). Patent No. 2478938. Russian Federation. IPC G01N 25/18.

Method of the thermal control of the heat transfer resistance of the multilayer construction under the non-stationary heat transfer conditions. *Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

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Budadin, O. N., Potapov, A. I., & Kolganov, V. I., (2002). Thermal Nondestructive Examination of Products.

Moscow, Nauka, p.476.

Chernyshov, A. V., & Slonova, A. S. (2006). Patent No. 2287807. Russian Federation. IPC G01N 25/00.Method for determination of the thermal-physical properties of the multilayer building structures and products [Text].Application submission date: 09.03.2005; Published on: 20.11.2006.

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Datsyuk, T. A., Isakov, P. G., Lapovok, E. V., Platonov, S. A., Sokolov, N. A., & Khankov, S. I. (2007). Patent No. 2308710. Russian Federation. IPC G01N 25/18.Method of the thermal resistance measurement (variants) and the device for its implementation [Text]; Application submission date: 27.05.2005; Published on: 20.10.2007. Bul. No. 29.

Fokin, V. M., & Chernyshov, V. N. (2004). Non-destructive control of the thermal-physical characteristics of the building materials. Moscow: Publishing house: Machine-building-1, 211 p.

Fokin, V. M., & Kovylin, A. V. (2009). Theoretical bases for the determination of the thermal conductivity, volume heat capacity and thermal conductivity of the materials on the thermal measurements on the surface by the nondestructive control method (in Russian). Vestnik Volgograd State University of Architecture and Civil Engineering. Edition "Construction and architecture", 14(33), 123-127.

Fokin, V. M., Boykov, G. P., & Vidin, Yu. V. (2004). Fundamentals of the technical thermophysics: Monograph. Publishing house: Mechanical Engineering-1, 172 p.

Golovnev, S. G. (2014). Patent No. 146590. Russian Federation. IPC G01N 25/28. Device for determination of the reduced heat transfer resistance of external enclosing structures in summer [Text]; Application submission date: 16.06.2014; Published on: 10.10.2014. Bul. No. 28.

GOST 31166-2003. National standard of the Russian Federation. Structures, fencing buildings and structures.

Method of calorimetric determination of heat transfer coefficient.

GOST R 56623-2015. National standard of the Russian Federation. Non-destructive control, Method for determination of heat transfer resistance of fencing structures.

Ivanova, G. I., Kuznetsov, N. D., & Chistyakov, V. S. (2007). Thermotechnical measurements and devices: book for the students of the universities, studying in the specialization "Thermal power engineering".

- 3rd Ed., Moscow. : Moscow Energy Institute, 458 p.

Kabanov, O. V., & Panfilov, S. A. (2016a). Modern methods of the objects thermal-physical properties determination (in Russian). XLIV Ogarevskie readings. Proceedings of the scientific conference: in 3 hours. Saransk: Mordovian State Unitary Enterprise, 156–160.

Kabanov, O. V., & Panfilov, S. A. (2016b). Modern methods of assessment of the thermal-physical properties of the object. Proceedings of the XX scientific and practical conference of young scientists, postgraduates and students of N.P. Ogaryov Moscow State University. Saransk, 169–174.

Kabanov, O. V., Panfilov, S. A., & Andronova, O. A. (2016). Analytical review of the methods of assessment (measurement) of the thermophysical characteristics of the investigated object. Topical issues of science and technology: Collection of scientific papers on the results of the III international scientific-practical conference. Samara: Innovation Center for Education and Science Development, 107–111.

Kabanov, O. V., Panfilov, S. A., & Barychev, V. I. (2015). Review of the modern methods for determination of the thermal-physical properties of the materials and objects with the use of the electrical devices (in Russian). Collection of scientific papers "Development of technical sciences in the modern world".

Voronezh, 2, 178–180 Kabanov, O. V., Panfilov, S. A., Khremkin, A. S., & Bobrov, M. A. (2014). Development of the method for determination of the thermal physical properties of the object. Journal of Science and Technology Vestnik of the Volga Region, 5, 253–256.

Khodayari Bavil,. A., & Razavi, S. E. (2017). On the thermoflow behavior in a rectangular channel with skewed circular ribs. Mechanics & Industry, 18(2), 170-187

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Klimenko, A. V., & Zorin, V. M. (1999). Thermal Power Engineering and Heat Engineering. General Questions. Handbook [in Russian], MÉI, Moscow.

Kovylin A. V. (2011). Development of the method for determination of the heat exchange and thermophysical properties of the fencing of buildings on the basis of the thermal measurements on the surfaces: dissertation ... Candidate of Technical Sciences: 05.23.03; [Location: Volgograd State University of Architecture and Civil Engineering] - Volgograd, 184 p.

Kudinov, A. A. (2015). Heat and mass exchange: Training guide. Moscow: INFRA-M Research and Publishing Center, 375 p.

Kulakov, M. V., Makarov, B. I. (1979). Measurement of the solid surface temperature. Moscow: Energy, 96p.

Larioshina, I. A. (2015). Thermal imaging control methods of thermal protection of building structures: dissertation of the candidate of technical sciences: 05.11.13.[Location: Tomsk Polytechnic University]. - Tomsk, 155 p.

Lavrov, V. N., Titaev, V. A., & Sosin, Yu. D. (2006). Patent No. 2285915. Russian Federation. IPC G01N 25/00.Method of the heat protection properties of the fencing construction [Text]; Application submission date: 20.10.2004; Published on: 20.10.2006. Bul. No. 29.

Malyavina, E. G. (2007). Heat Loss of the Building: A Reference Book.

Pokhodun, A. I., Sokolov, A. N., & Sokolov, N. A. (2013). Patent No. 2480739. Russian Federation. IPC G01N 25/72. Method of the thermal nondestructive control of the heat transfer resistance of the building structure [Text]; Application submission date: 23.08.2011; Published on: 27.04.2013. Bul. No. 12.

Rudzit, Ya. A., & Plutalov, V. N. (1991). Fundamentals of metrology, accuracy and reliability in instrumentation. Moscow: Mechanical Engineering, 302 p.

Sergeev, S. S. (2013). Patent No. 2476866. Russian Federation. IPC G01N 25/18.Device for measuring the heat transfer resistance of the building structure [Text]. Application submission date: 20.04.2011; Published on: 27.02.2013. Bul. No. 6.

Tabunshchikov, Yu. A. (1986). Thermal protection of the enclosing structures of buildings and structures.

Moscow: Stroyizdat, 381p.

Tabunshchikov, Yu. A., & Borodach, M. M. (2002). Mathematical modeling and optimization of the thermal efficiency of the buildings. Moscow: AVOK-PRESS, 194 p.

Thermal Protection of Buildings, (2004). Construction Directives and Rules 23-02-2003[Text]. Moscow: State Committee of the Russian Federation for Construction and the Housing and Utilities Complex. p.2316.

Thermal protection of buildings, (2012). Construction Directives and Rules 50.13330.2012 apdated version instead of Thermal protection of buildings. Construction Directives and Rules (23-02-2003).

Varfolomeev, B. G., Orlova, L. P., Muromtsev, Yu. L., & Potapov, V. M. (1999). Patent No. 2140070. Russian Federation. IPC G01N 25/18.Method for determination of the thermal-physical characteristics of the multilayer building materials without breaking their integrity.

Vavilov, V. P. (2009). Infrared thermography and thermal control. Moscow: Spectrum, 544 p.

Vavilov, V. P., Grigoriev, A. V., Ivanov, A. I., & Nesterukov, D. A. (2012). Patent No. 2468359. Russian Federation. IPC 01N 25/18. Method for determination of the heat transfer resistance of the building structures.

Vavilov, V. P., Grigoriev, A. V., Ivanov, A. I., & Nesterukov, D. A. (2013). Patent No. 105998. Russian Federation. IPC H01L 23/34.Method for determination of the heat transfer resistance of the fencing constructions.

*Corresponding author (Panfilov S. Aleksandrovich) Email: panphilovsa@gmail.com ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16M http://TUENGR.COM/V10A/10A16M.pdf DOI: 10.14456/ITJEMAST.2019.223

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Vidin, Yu. V., Ivanov, V. V., & Kazakov, R. V. (2018). Engineering methods of calculation of heat exchange problems [Text]: monograph. Moscow: INFRA-M Research and Publishing Center; Krasnoyarsk: Siberian Federal University, 166 p.

Yureniev, V. I., & Lebedev, P. D. (1975). Thermal Engineering Reference Book under the general edition of V. I. Yurenieva and P. D. Lebedeva. Moscow: Energy, 2, 896 p.

Professor Dr.Panfilov Stepan Aleksandrovich is Professor of Ogarev Mordovia State University, Republic of Mordovia, Saransk, Russia. He has a Doctor of Technical Sciences degree. His research interests include Process Automation, Quality Management.

Professor Dr. Lomshin Mikhail Ivanovich is Professor of Ogarev Mordovia State University, Republic of Mordovia, Saransk, Russia. He graduated with a Ph.D. degree in Philology and a Doctor of Pedagogical Sciences degree from the Faculty of Philology of Mordovia University. His research encompasses Scientific and Methodological Foundations for Improving Modern Literary Education in National Groups of Higher Education.

Sergushina Elena Sergeevna is Chairman of the All-Russian Center for Higher Education and Research (Department) of General Professional and Special (economic) Disciplines, and Deputy Dean for Research, Ogarev Mordovia State University, Republic of Mordovia, Saransk, Russia. Her research is related to Basic Economic Sciences.

Kabanov Oleg Vladimirovich is an Engineer at Ogarev Mordovia State University, Republic of Mordovia, Saransk, Russia.

His research is Energy-Saving Systems, Automated Control Systems.

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Panfilov Stepan Aleksandrovich, Lomshin Mikhail Ivanovich, Sergushina Elena Sergeevna, Kabanov Oleg Vladimirovich

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16N

AN ATTRACTIVE ASSESSMENT ON BUILDING ENTERPRISES INTO CONDITIONS FOR REGIONAL SUSTAINABLE DEVELOPMENT Natalya Lazareva

a*

b

c

, Oksana Takhumova , Anna Fedorkova ,

c

Olga Sverchkova , Zhanna Gornostaeva

c

a

Department of Economic Theory of World Economy, North Caucasus Federal University, RUSSIA Department of Economic Analysis, Kuban State Agrarian University named after I.T. Trubilina, RUSSIA c Institute of Service and Entrepreneurship, Don State Technical University, a Federal State Budgetary Educational Institution of Higher Education in the City of Shakhty, Rostov Region, RUSSIA b

ARTICLEINFO

A B S T RA C T

Article history: Received 11 July 2019 Received in revised form 04 September 2019 Accepted 12 September 2019 Available online 20 September 2019

The priority task of the state is to increase the investment attractiveness of Russian manufacturing industries. Formation of an effective mechanism for managing the construction industry based on the self-organization mechanism. To achieve this goal, it began to function legally in the construction of self-regulatory organizations (SROs), which is a system of admission to the market for construction Keywords: goods, works and services. However, there are a number of problems Regional economy; that are manifested in the absence of a specialization system for Real estate construction enterprises by type of work (services) or facilities being development; carried out, and insufficient liability of members. This problem can be Economic development; Building solved by forming a building cluster. The work considers environmental objects that interact with construction companies, a industry; Investment rating analysis of the regions by the volume of housing commissioned, attractiveness; the leading developers and contractors in the Russian Federation are Socioeconomic presented. Based on the proposed methodology for assessing the development; Socioeconomic growth. contribution of the construction cluster to the region’s economy, the paper presents the development efficiency of the industry in the context of individual regions of the country. Proposed results can be used by executive bodies of state power, business entities, educational institutions for the development and adoption of managerial decisions on the effective development of the regional economy, the development of strategies and programs for economic development at different levels. ©2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION The construction complex is an important organizational and economic system, the effective *Corresponding author (Natalya Lazareva) Tel: +7-9604566655. E-mail: Lazareva@rambler.ru ©2019 International Transaction

Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16N http://TUENGR.COM/V10A/10A16N.pdf DOI: 10.14456/ITJEMAST.2019.224

1

functioning of which plays an important role in ensuring the social, economic, technological development of the region.

The decrease in the financial stability of the construction industry in the regions is caused by a lack of investment, the slow commissioning of new housing and a reduction in local budgets for production activities. The situation is aggravated due to the uneven distribution of building complexes in the country. To increase the efficiency of the construction industry, it is proposed to integrate business, innovation and financial sectors in one territory, united by a desire to increase the effectiveness of financial and economic activities, which will increase their competitive position and ensure more rational use of resource potential. This type of integration is based on the formation of network models for the organization of joint activities based on horizontal and vertical connections.

The network approach has long been used in international practices, positively influencing the final results of the financial and economic activities of construction companies and strengthening the competitiveness of the industry. The approach chosen by the cluster organization of regional economic entities seems to be the most acceptable, given the local characteristics of the geographical, economic and social development of the construction industry. To build effective cluster models, it is necessary to develop a number of measures to increase the attractiveness of the domestic construction services market.

The formation of the theoretical foundations of investment process management is associated with the works of many researchers such as Keynes (2015), Friedman (2017), Lylov et al. (2019) and several other scientists. The scientific approach to assessment, is devoted to the issues of attracting and efficient use of additional sources of financing. investment attractiveness is contained in the works: Bard et al. (2013), Grishina (2009) and others. The concept of "investment attractiveness" in modern economic and managerial literature is interpreted ambiguously. According to recent studies (Fedorova, (2003), quite often it is identified with the concept of “investment climate”. Some scholars, such as V. Lapo (Svetovtsev, (2006), believe that investment attractiveness, along with investment activity, determines the investment climate. Fedorova (2016), on the contrary, believes that this economic category includes investment attractiveness and investment activity (Dunning, 1993). Bakiev (2008) reveals the main content of the study defined as the probability of timely achievement of the investor’s economic desires based on the results of the proposed investment object” (Baryshnikova, 2016). Bey (2015) defines investment attractiveness as “a certain state of economic and economic development of the investment object, in which, with a high degree of probability and in term of acceptable to the investor, the investment can give a satisfactory level of profitability or a different positive effect can be achieved”. The enterprises should take into account about construction workers (Ganeeva et al., 2019).

The stable functioning of the organizations of the construction complex largely depends on the level of socio-psychological culture of intra-company relations, aspects of which imply the satisfaction of individual needs.

2. MATERIALS AND METHOD The solution of the issues of accelerated implementation of the achievements of scientific and technological progress in production, the orientation of the enterprise on the demand of consumers of

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Natalya Lazareva, Oksana Takhumova, Anna Fedorkova, Olga Sverchkova, Zhanna Gornostaeva

construction products and on obtaining the best final results of financial and economic, largely depends on a comprehensive assessment of the production and economic activities of organizations, which is one of the urgent methodological problems. A reliable assessment makes it possible to strengthen the efficiency of construction management while increasing the economic initiative and economic independence of construction organizations on the basis of increasing the effectiveness of economic levers and incentives.

Considering the general state of the Russian construction complex, it can be argued that clusters are not formed in many regions, but the volume of construction and the complexity of both horizontal and vertical connections necessitate the formation of this network of business structures. The main goal of the cluster is to increase the competitive advantages of organizations. The model of the construction cluster can be represented as follows see Figure 1.

Figure 1: Factors determining the development of the construction industry in the region To determine the contribution of the construction cluster to the economy of the regional system, it is proposed to use the following indicators: Ek1 - the proportion of work performed by construction organizations, in GRP, %; Ek2 - the specific weight of the introduced residential buildings, thousand m3 of the region in relation to the national average, %; Ek3 - the proportion of the total area of residential buildings in the region put into operation per 1000 population to the average value of this indicator for the country, %; Ek4 - the proportion of people employed in the construction of an economically active population in the total number of employed people in the whole country, %; Ek5 - the proportion of the average price for commissioned housing in the region in relation to the average value of the country, %; Ek6 - the proportion of construction organizations in the total size of organizations in the region, %.

The economic contribution to the industry as a whole can be calculated as follows: E в = Кd ∗

∑n i=1 Eкi n

*Corresponding author (Natalya Lazareva) Tel: +7-9604566655. E-mail: Lazareva@rambler.ru ©2019 International Transaction

Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16N http://TUENGR.COM/V10A/10A16N.pdf DOI: 10.14456/ITJEMAST.2019.224

(1)

3

where К𝑑 – population confidence coefficient calculated on the basis of subindexes as the arithmetic average of the values obtained by the heuristic method see Figure 2.

Figure 2: Model of a regional construction cluster It should be noted that the indicator is within 0≤ кi ≤1. The closer the value is to 1, the higher the level of contribution of the construction industry to the economy of the region. This indicator is adjusted by the coefficient of public confidence in contractors and manufacturers of products, local and executive authorities.

3. RESULT AND DISCUSSION Construction represents a significant part of material production, which contributes to an increase in GRP, the socio-economic growth of the regions, and provides about 6-7% of Russia's GDP. Compared with the past decade, this industry is gradually emerging from a stagnant situation, but there are still a number of questions regarding options for the location and cost of facilities, reducing financial stability and production volumes on the periphery. As the results of the study on the volume of housing commissioning in the 1st half of 2018 show, the Moscow region (5.7 million m2), the Leningrad region (2.9 million m2) and the Krasnodar Territory (1.9 million m2) are the leaders (Akhrameeva, (2014).

Figure 3: The system of indicators and indices of population confidence.

Over the past few years, return on assets does not reach 2% and is one of the lowest indicators

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Natalya Lazareva, Oksana Takhumova, Anna Fedorkova, Olga Sverchkova, Zhanna Gornostaeva

among all types of activities in the regional system. This indicator is associated with the high cost of material resources and a constantly changing regulatory framework. Despite this, the construction infrastructure is the basis of the social well-being of the population and economic security in the region. To assess the effectiveness of the contribution of the construction cluster to the economy of the region, we use a system of indicators of citizens' confidence in the activities of contractors based on the research objectives, see Figure 3.

The current situation is due to the beating and investment attractiveness of most regions of the country, which are associated with the sanctions and the consequences of the global financial crisis.

The general trend of confidence in the economy of the countries over the past few years is reflected in Table 1.

Table 1: Dynamics of investor confidence in the economy of the Russian Federation for 2004-2017.

Investment grade

Rating Levels First class Reliability above average

Medium reliability

Lower than average reliability

Speculative category

Non-investment level

Highly risky

High probability of default

Default

Moody’s Ааа Аа1 Аа2 Аа3 А1 А2 А3 Ваа1 Ваа2 Ваа3 Ba1 Ba2 Ba3 B1 B2 B3 Caa1 Caa2 Caa3 Ca C

S&P ААА АА+ АА ААА+ А АBBB+ BBB BBBBB+ BB BBB+ B BCCC+ CCC CCCCC C D

Fitch ААА АА+ АА ААА+ А АBBB+ BBB BBBBB+ BB BBB+ B BCCC

2004

2006

2016

2017

2017

Moody's

S&P

DDD DD D

Fitch

2 per. Mov. Avg. (Fitch)

Based on the data it is clear that by the middle of the study period, investors could consider the country's economic situation relatively reliable. These data are reflected in the reports of the Ministry of Economic Development, which indicates that the amount of borrowed funds for the period from 2007 to 2012 was close to $ 263 billion. Given the present, it should be noted that reasoning about the possibility of attracting a significant amount of investment is not possible.

The analysis allows us to conclude that in general in Russia there are unstable dynamics of attracting investment by region, which is certainly associated with the instability of economic growth in most regions. In this regard, we propose in this work to single out groups of factors that form investment attractiveness and various types of influence, the result is shown in Figure 1. *Corresponding author (Natalya Lazareva) Tel: +7-9604566655. E-mail: Lazareva@rambler.ru ©2019 International Transaction

Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16N http://TUENGR.COM/V10A/10A16N.pdf DOI: 10.14456/ITJEMAST.2019.224

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A population confidence index of 0.4 is determined on the basis of the arithmetic average using official statistics from the RF State Statistics Committee for 2018. The results of the contribution of the construction cluster to the economy of the regional system are presented in Table 2.

Table 2: Contribution of the construction cluster to the economy of the regions, 2018 Regions Central Northwestern South North Caucasian Volga Ural Siberian Far Eastern

Ek 1 0.07 0.13 0.12 0.16 0.12 0.08 0.10 0.13

Ek 2 2.51 0.93 1.00 0.52 1.63 0.66 0.76 0.21

Ek 3 1.16 1.32 1.07 0.70 1.00 0.94 0.75 0.54

Ek 4 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.9

Ek 5 0.97 1.13 0.99 0.77 0.89 1.05 0.94 1.28

Ek 6 0.16 0.05 0.06 0.09 0.08 0.09 0.08 0.07

Eв 0.92 0.83 0.80 0.74 0.84 0.78 0.77 0.74

The construction industry makes the largest contribution to the region’s economy in the Central Federal District, the second position belongs to the North-West Federal District, the Southern Federal District, and the Volga Federal District. The third cluster includes North Caucasus Federal District, Ural Federal District, Siberian Federal District, Far Eastern Federal District.

It should be noted that Krasnodar developers have risen significantly in the monthly rating "TOP Developers of the Russian Federation" (Askerov, (2015). If in a number of other regions the volume of housing construction at many companies increased or decreased slightly, then almost all of the large Krasnodar developers strengthened their positions. Experts believe (Bakiev, (2008) that this is due to the relatively favorable situation in the region’s construction market and the redistribution of forces in it: while less successful companies began to experience financial problems and spoiled their reputation as long-term construction, leaders began to implement new projects, occupying a vacant niche.

According to the Federal State Statistics Service, the Krasnodar Territory in 2017 increased the commissioning of residential buildings compared to 2010 by 31.14% and amounted to 4728.4 thousand m2. But, in 2018, there is a tendency to decrease the commissioning of the total area of residential buildings per 1000 people by 7.2%. The share of unprofitable organizations also increased in the region.

To maintain unprofitable construction organizations, it is necessary to increase investment attractiveness. As options for increasing the investment attractiveness of construction industry companies, it is proposed to implement areas that include expanding the information base for investment market entities, in particular, companies that accept investment resources.

Improving the investment attractiveness of integrated enterprises will create additional opportunities to increase the competitiveness of the business sector engaged in construction.

4. CONCLUSION From this study, among the main directions for increasing the efficiency of the construction industry are optimization or reduction of cost items. The bottom line is to stop the decline in profits and optimize costs. One of the ways to control costs is to create a control system that will reduce costs through the most detailed control. Also, it needs to carry out the reorganization of inventory. It

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Natalya Lazareva, Oksana Takhumova, Anna Fedorkova, Olga Sverchkova, Zhanna Gornostaeva

assumes the distribution of reserves in accordance with the level of their significance and stabilization of activity. A focus should also put on the development of infrastructure construction as it is one of the key factors in the development of all sectors of the economy, as well as one of the main conditions for achieving goals as national projects. The emphasis is on technological developments of industrial construction and the reduction of dependence on foreign technologies in the construction of industrial facilities, especially in the design and construction of technically complex and unique large facilities.

Another point is to optimize the number and timing of administrative procedures by translating them into a seamless digital environment. Enterprise should reuse data contained in information systems and platforms existing or planned for implementation in the industry, through systems and information resources existing and planned in the industry to avoid duplication. Finally, it is suggested to do the large-scale use of standard design solutions in the field of industrial construction, mainly based on information modeling technologies.

5. AVAILABILITY OF DATA AND MATERIAL Data can be made available by contacting the corresponding authors

6. REFERENCES Akhrameeva, E.S. (2014) Accounting policy regarding labor costs. Salary. 1:19-22.

Akulich, V.V. (2014) Analysis of labor resources. Handbook of an economist. 6:54-58.

Askerov, P.F., Tsvetkov I.A. (2015) Analysis and diagnosis of the financial and economic activities of the organization: textbook. allowance. M.: INFRA-M. Bakiev, A.A. (2008) Theoretical and methodological foundations for assessing the investment attractiveness of a region: abstract of thesis diss. cand. econ. Sciences: 08.00.05. St. Petersburg.

Baryshnikova, N. A. (2016) Organization, and remuneration at the enterprise: a textbook for students.

Saratov, 118-162.

Dunning, J.H. (1993) The Liberalization of Business. The Challenge of the 90 s. L.N.Y. Аnn.

Routledge. 1-6.

Efimova, O.V. (2012) The financial analysis. M: Accounting.

Fedorova, E.A. (2003) The formation of a mechanism for attracting investment in the regions: abstract diss. cand. econ. Sciences: 08.00.05. SPb. Ganeeva, V. R., Makarova, E. V., & Dudochnikov, A. I. (2019). Analysis of Russian migration flows with socio-economic development consideration. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(12), 10A12H: 1-10.

Lylov, A.S., Semin, А.N., & Skvortsov, Е.А. (2019). Development of Rural Areas in Russia in Terms of Program-Target Management. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(3), 335-344.

Svetovtsev, M.N. (2006) Formation and implementation of a regional investment strategy. Modern aspects of the economy. 11:6-7. *Corresponding author (Natalya Lazareva) Tel: +7-9604566655. E-mail: Lazareva@rambler.ru ©2019 International Transaction

Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16N http://TUENGR.COM/V10A/10A16N.pdf DOI: 10.14456/ITJEMAST.2019.224

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Takhumova, O.V., Kasatkina E.V. (2018) The main directions of increasing the investment attractiveness of the Russian regions in the conditions of institutional transformations.

Espacios, 39(37):06.

Vasilieva, N.K., Saprunova E.A. (2018) Analysis of financial statements: textbook. Method. allowance. Krasnodar: KubSAU, 7-10.

Natalya Lazareva is a Professor of the Department of Economic Security, Accounting and Auditing of the North Caucasus Federal University. Her research interests are Economic and Personnel Security, Financial and Management Business Analytics, Regional Economics.

Oksana Takhumova works as a Candidate of Economic Sciences of the Department of Economic Analysis of the FGBOU VO "Kuban State Agrarian University named after I.T. Trubilina » Krasnodar, Russia. Her research interests include Innovative Mechanisms in Agriculture, Regional Economy, Regional Economics.

Dr.Anna Fedorkova is an Associate Professor at the Department of Management and Entrepreneurship, Institute of services and entrepreneurship (branch) DSTU in the city of Shakhty. She got a PhD in Economics. Her research interests are Organization Economics, Entrepreneurship, Marketing.

Olga Sverchkova is an Associate Professor at the Department of Management and Entrepreneurship, Institute of Services and Entrepreneurship (branch) DSTU in the City of Shakhty. She got her Doctor of Economics degree. Her research interests are Business Economics, Accounting and Management Accounting, Social and Technological Entrepreneurship.

Zhanna Gornostaeva is a Professor and Head of the Department of Management and Entrepreneurship, Institute of Service and Entrepreneurship (branch) DSTU in the City of Shakhty. She is a Candidate of Economic Sciences Her sphere of scientific interests is-Organization Economics, Social and Technological Entrepreneurship, Personnel Management, Marketing.

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Natalya Lazareva, Oksana Takhumova, Anna Fedorkova, Olga Sverchkova, Zhanna Gornostaeva

©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16O

DYNAMICS OF SELF-EMPLOYMENT IN THE CITY OF KAZAN: A CONTENT-RELATED ANALYSIS OF e-BUSINESS PROFILES ON A SPECIALIZED INTERNET SITE Maria Igorevna Prygunova

a*

b

, Valeria Olegovna Korunova , Elvira Gumarovna Nikiforova

a

c

Virtual Research Laboratory “RNF-17-45-VP” of the Socio-Political Sciences Division, General and Ethnic Sociology Department, Kazan Federal University, 42008, Kazan, RUSSIA b Quality Research Department, State Budgetary Institution “Center for Advanced Economic Research, Academy of Sciences, Republic of Tatarstan”. 420111, Kazan, RUSSIA c General Management Department, Institute of Management, Economics and Finance, KFU, 420008, Kazan, RUSSIA ARTICLEINFO

A B S T RA C T

Article history: Received 11 July 2019 Received in revised form 27 August 2019 Accepted 06 September 2019 Available online 20 September 2019

This study is influent by the current trend of strengthening measures to legalize the activities of self-employed businessmen and the launch of pilot projects for their voluntary registration in Russian Federation four regions, including the Republic of Tatarstan. Since early 2019, the media announced the successful implementation of this pilot project in the Republic of Tatarstan, with a plan of having registrants 60 thousand self-employed citizens in a year. However, the latest data, for the first half of 2019 shows only 20 thousand registrants (including 499 minors). This is one-third of the plan, which indicates a lagging pace of its implementation. In this regard, the study of the qualitative and quantitative dynamics of the self-employment phenomenon is of great importance. This paper presents the results of the pilot self-employment study in the capital of the Republic of Tatarstan, implemented by the method of content analysis of questionnaires of participants on the YouDo website in Kazan during January-June 2018 and 2019. The practical significance of the results identifies trends in the number of self-employed Kazan citizens, as well as trends in the fundamental features of the social portrait of a self-employed in Kazan. Therefore, despite the change in Russian legislation and the introduction of a number of initiatives aimed at the legalization of self-employment, the number of self-employed Kazan citizens, which are traditionally middle-aged men offering their services on YouDo in Kazan, is growing just as the share of youth and women among them is growing.

Keywords:

Content analysis; Socioeconomic growth; YouDo; Portrait of a self-employed citizen; Freelancer; Kazan state; Youthification; Shadow economy.

©2019 INT TRANS J ENG MANAG SCI TECH. *Corresponding author (Maria Igorevna Prygunova) Email: Mariya.Prigunova@tatar.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16O http://TUENGR.COM/V10A/10A16O.pdf DOI: 10.14456/ITJEMAST.2019.225

1

1. INTRODUCTION The main condition for the effective functioning of the economy at any of its levels is the sustainable development of small and medium-sized businesses that generate a significant portion of GDP. Self-employed people pose a threat to the officially registered business, as they are an example of unfair competition: there are no taxes and costs associated with fulfilling the legal requirements of regulatory authorities in the cost structure of the products of the former.

The concept of ICT/e-business goes on in many countries like Pakistan (Ullah and Qureshi, 2019). The Government of the Russian Federation has been engaged in a thorough solution to the problem of uncontrolled self-employment of the population over the past five years. So, in 2014, a patent system was introduced for the taxation of self-employed people who register their business in the form of individual entrepreneurs and in 2017, legal registration of self-employment as a type of entrepreneurial activity has been entered into force. In November 2018, the president signed a package of laws on an experiment to introduce a tax on professional income, the so-called "tax for the self-employed." Since January 1, 2019, in 4 regions of the Russian Federation (Republic of Tatarstan, Moscow, Moscow and Kaluga regions) a pilot project is in place to register a self-employed population to pay professional income tax from 4 to 6%, depending on the chosen scenario (Prygunova & Nikiforova, 2018; Nikiforova & Prygunova, 2017; Korunova & Prygunova, 2018).

Meanwhile, the measures on the intensification of self-employment management in Russia should be accompanied, in our opinion, by a deeper measurement of its qualitative and quantitative dynamics, making it possible to evaluate from all sides the effectiveness of the implemented policy (Korunova & Prygunova, 2018; Prygunova & Nikiforova, 2019).

2. METHOD This paper presents the result of the pilot study carried out by the method of content analysis when the material for the analysis are profiles of performers on the YouDo website in Kazan. This “daughter” platform for searching for work and performers was not chosen by us randomly. The capital city has traditionally been the center of concentration of labor (often push-pull) migration of residents of nearby settlements (Ganeeva et al., 2019), and in this sense, the dynamics of self-employment in Kazan reflects its dynamics in the republic as a whole.

The content analysis method, as a tool for recording and statistical generalization of factual documentary information, allows us to "capture" the development trends of social phenomena.

Directly in this situation, we capture trends in the number of self-employed citizens in the capital of the Republic of Tatarstan, as well as changes in the fundamental features of the social portrait of a Kazan self-employed people. The research field was compiled by performers' profiles on the official YouDo website in Kazan, which has been operating since September 2017 and is one of the most popular electronic job search platforms for both unregistered entrepreneurs and individual enterprise holders. However, the share of the latter, as measured by the 2017 measurements on YouDo.com, does not exceed 18%, which indicates the high value of the information base of this portal and its "subsidiaries" for studying the self-employment phenomenon.

The total number of reviewed profiles of performers is 608, among which we selected 172 profiles belonging to Kazan citizens who registered with YouDo in Kazan in the first half of 2018 or 2019 for further, deeper study. The choice of these periods provides the possibility of a comparative

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Maria Igorevna Prygunova, Valeria Olegovna Korunova, Elvira Gumarovna Nikiforova

analysis devoted to the involvement of Kazan citizens in self-employment before and after the entry into force of the new laws, and their established duration (6 months each) is due to objective reasons.

At this point in time, we cannot cover the entire 2019 with analysis, and the questionnaires considered only for the first half of 2018 are determined by the need to form the most uniform population under these conditions, subject to (due to its small volume) a continuous examination. The two-dimensional analysis within this volume does not allow us to draw conclusions and predictions regarding the dynamics of the self-employment phenomenon concerning Kazan citizens in general, however, it provides accurate registering of changes on the YouDo website in Kazan over the year, and also it provides unique empirical material that serves as a serious help for a theoretical interpretation of the phenomenon in a number of its aspects, especially in the context of the results of checking the conjugacy of certain signs with a chi-square coefficient.

3. RESULT AND DISCUSSION In accordance with the results of studying electronic profiles of self-employed people in Kazan, for the first half of 2018, 79 questionnaires of performers were created on the YouDo website in Kazan, 93 profiles for the first half of 2019, showing an increase in the motivation for shadow entrepreneurship among Kazan users, despite the introduction of a new procedure for the legalization of self-employed activities. In general, among people registered on YouDo in January-June 2018 and 2019, there were significantly more men than women (69.8% and 30.2% respectively) in Kazan, as well as there were significantly more Kazan citizens aged 26-35 years (48.8%), followed by 18-25 years old - 27.3%, while 56 years old and older is the smallest group (Figure 1). The average age of performers from the YouDo website in Kazan is 30 years old, however, the values of this attribute are different in groups by gender: 32 years old among self-employed men, 26 years old among women. It should be noted that the data obtained correspond to the growing trend of the “household freelance market” localized on the YouDo.com website, identified in 2013-2015 (Zubareva, 2015). In dynamics, the average age of performers does not change significantly (from 30 years in 2018 to 31 years in 2019), in contrast to the percentage ratio of genders. The number of male users of the YouDo website in Kazan in the first half of 2019 is obviously less than in the first half of 2018, although it is still by an order of magnitude more than women (men - from 73.4% in 2018 to 66.7% in 2019, women - from 26.6% to 33.3%) (Figure 2). The change in the average age by gender is as follows: men - from 32 years in 2018 to 32.5 years in 2019, women - from 26 to 25 years.

48.8 27.3 14.0 7.6

18-25 years

26-35 years

36-45 years

46-55 years

2.3 56 years and older

Figure 1: The age structure of the YouDo website performers in Kazan, registered in January-June 2018 and 2019, % *Corresponding author (Maria Igorevna Prygunova) Email: Mariya.Prigunova@tatar.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16O http://TUENGR.COM/V10A/10A16O.pdf DOI: 10.14456/ITJEMAST.2019.225

3

69.8

30.2

Male Мужской

Female Женский

Figure 2. Gender ratio dynamics for the performers registered on YouDo website in Kazan in January-June 2018 and 2019, % The YouDo website content in Kazan allows us to consider self-employment in the context of a wide range of activities. As part of our study, we analyzed applications for the following types of work: 1) household repairs (in particular, repair, construction, installation and finishing works), 2) provision of cleaning services (cleaning in apartments, offices, country houses, porches, house buildings territories, etc.), 3) repair of household appliances (including communication equipment phones and smartphones), 4) provision of beauty and health services (spa treatments and cosmetology, services of a stylist, make-up artist, and hairdresser), 5 ) provision of courier service, 6) provision of the services of a photographer and video operator (including photo products and digitizing photos), 7) provision of IT services (assembling, setting up, repairing and maintaining a PC), 8) provision of legal services (notary services, business support, legal advice, arbitration, and criminal cases), 9) provision of promoter services (organization and conduct of promotions, events, holidays, distribution of materials, provision of mystery shopping services), 10) tutoring (including driving, as well as providing speech therapy services and assistance to students), 11), repair of motor vehicles (including tuning and pre-sale preparation of cars).

As the results of the content analysis showed, the largest of the above self-employment categories is the first: household repair services on the YouDo website in Kazan are offered by 39% of performers. The second, third and fourth places, respectively, are occupied by cleaning services (14.5%), tutoring services (8.7%), as well as photo and video shooting (7.6%). Least of all proposals from individuals goes to the provision of services in the categories of “car repair” (1.2%), “provision of IT services” (2.3%), “provision of beauty and health services” (3.5% ), “provision of promoter services” (5.2%), “provision of courier services” (5.8%), “repairing household appliances” (5.8%), “provision of legal services” (6.4%). Meanwhile, the most popular from the point of view of customers - users of the YouDo website in Kazan are courier services; within this category, the largest average number of completed tasks is 3.5 (the average number of completed tasks in all categories as a whole is 2). User assessments of the quality of completed tasks are at the level of 5 points (both in general and in the context of categories; the exception is the category “car repair” 4.65 points).

Of great interest is the age and gender specialization of self-employment on the YouDo website in Kazan. Thus, differences in the mastering of these categories by groups with regard to gender and age turn out to be highly significant (the asymptotic significance of the chi-square coefficient is 0.000

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Maria Igorevna Prygunova, Valeria Olegovna Korunova, Elvira Gumarovna Nikiforova

and 0.023, respectively - “the hypothesis of independence of signs is rejected”), and therefore we can talk about predominantly “male” or “female” self-employment categories, as well as categories for youth or older people. The “male” categories include household repairs (98.5% represented by men), household appliances repair (100%), courier services (90%) and IT services (100%). Among the “female” categories are beauty and health services (83.3% represented by women) and tutoring (80%). In other categories, the shares of male and female performers are almost equal: cleaning services (men - 44%, women - 56%), photo and video shooting (46.2% and 53.8% respectively), legal services (45.5% and 54.5%), promoter services (44.4% and 55.6%), car repair (50% each). Speaking about the age of performers, it is necessary, first of all, to single out the TOP-5 of the “youth” categories of self-employment. The first place is occupied by the promoter services, the average age is 24 years, the second is occupied by legal services (25 years), the third – by tutoring (26 years), the fourth place is shared by cleaning services and beauty and health services (28 years each), the fifth place is occupied by car repair (30.5 years). IT services can be called conventionally “age-related” (the average age of performers is 40.5 years), home appliance repair (40 years), courier services (33 years), as well as household repairs and photo and video shooting services (32 years each).

Housekeeping repair and maintenance

39.0 39.2 38.7 14.5 15.2 14.0

Cleaning services 8.7 7.6 9.7

Tutoring

Photograph and video operator services

7.6 6.3 8.6

Legal services

6.4 3.8 8.6

Courier services

5.8 2.2 5.8 6.3 5.4

Household appliance repair

5.2 5.1 5.4

Promoter services Health and beauty services IT services Car repair services Total

10.1

3.5 2.5 4.3 2.3 2.5 2.2 1.2 1.3 1.1

H1 2018

H1 2019

Figure 3: Dynamics of the number of performers of the YouDo website in Kazan, registered in January-June 2018 and 2019, classified by categories of activity, % Largely due to the presence of “male” and “female” categories, as well as due to a change in the gender ratio of performers on the YouDo website in Kazan, their distribution by category in the context of the periods under consideration differs (Figure 3). Thus, in the “female” and some mixed *Corresponding author (Maria Igorevna Prygunova) Email: Mariya.Prigunova@tatar.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16O http://TUENGR.COM/V10A/10A16O.pdf DOI: 10.14456/ITJEMAST.2019.225

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categories, there is an increase in the number of performers: beauty and health services - from 2.5% in 2018 to 4.3% in 2019, photo and video shooting - from 6.3% to 8.6%, legal services - from 3.8% to 8.6%, promoter services - from 5.1% to 5.4%, tutoring - from 7.6% to 9.7%. On the contrary, in the “male” and remaining mixed categories, the number of performers decreases: household repairs from 39.2% to 38.7%, cleaning services - from 15.2% to 14%, repair of household appliances - from 6.3% up to 5.4%, courier services - from 10.1% to 2.2%, IT services - from 2.5% to 2.2%, car repair from 1.3% to 1.1%.

4. CONCLUSION We have carried out the content analysis based on the data from profiles of performers on YouDo in Kazan registered in January-June 2018 and 2019. As results have shown, the Kazan self-employment' settings implemented within the framework of this site are not weakening, despite the introduction of a new procedure for their legalization in the Republic of Tatarstan. Moreover, they are strengthening, which is obvious based on the growth in the number of profiles in 2019. The social portrait of a self-employed citizen registered as a performer on the YouDo website in Kazan in the first half of 2018 or 2019 today depicts a 32-year-old man offering typically household repair, home appliance repair, courier or IT assistance services. The first of the indicated categories is, accordingly, the most numerous. However, today there is also an increase in interest in self-employment among women and especially girls focused on the provision of beauty and health services, as well as tutoring services. In this regard - and contrary to the studies of 2013-2015 - we can assume the future youthification of the shadow market. An additional argument in favor of this thesis is the predominant localization of the “business portfolio” of a significant part of all self-employed (primarily youth) in social networks, which makes it difficult to take them into account when conducting relevant studies.

Thus, the problem of informal employment in modern Russia does not receive an effective solution. An analysis of the self-employment dynamics in the capital of one of the regions where an experiment is currently being conducted to ensure the conditions for the voluntary legalization by self-employed of their business demonstrates the gradual growth and youthification of the shadow economy. At the same time, the results of a survey conducted by the content analysis method on the YouDo website in Kazan do not take into account the whole range of activities and specialties that are not presented on the site and are mainly localized on social networks. Meanwhile, the audience and users of the latter are also characterized by an increase in the number and rejuvenation of their composition, which makes them a significant object of research on this issue. In the future, as part of the development of the topic, we plan to turn to the analysis of business accounts in social networks in order to fill this gap in scientific and practical knowledge, as well as to develop separate work schedules for self-employed (for example, confectioners) for their further integration into My Tax mobile app.

In addition, in the future it is supposed to compare the data obtained for the city of Kazan, with an all-Russian portrait of a “self-employed citizen”, as well as making proposals based on an understanding of the trends in the qualitative and quantitative dynamics of the phenomenon to optimize the policy of removing self-employed from the shadows.

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Maria Igorevna Prygunova, Valeria Olegovna Korunova, Elvira Gumarovna Nikiforova

5. AVAILABILITY OF DATA AND MATERIAL Data can be made available by contacting the corresponding authors

6. ACKNOWLEDGEMENT The work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University. The research (methodology, data collection, and analysis) was financially supported by the grant under the Presidium of the RT Academy of Sciences for state support of young scientists of the Republic of Tatarstan (“Formation of regional measures for proactive control and audit of factors of voluntary legalization of self-employed people”); project No. 12 -17-chG of 2019.

7. REFERENCES Ganeeva, V. R., Makarova, E. V., & Dudochnikov, A. I. (2019). Analysis of Russian Migration Flows with Socio-Economic Development Consideration. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(3), 335-344.

Korunova, V. O., & Prygunova, M. I. (2018). Self-employment in Russia today: expert assessments and public opinion. Scientific works, 15, 128-137.

Nikiforova, E. G., & Prygunova, M. I. (2017). State Support Mechanisms for Small and Medium Business Subjects in The Russian Federation. Revista Publicando, 4(13 (3)), 916-927.

Prygunova, M. I., & Nikiforova, E. G. (2018). On The Assessment Peculiarities of the Authorities’ Activity in the Field of Small and Medium Entrepreneurship Development in the Territory of the Russian Federation: Evidence from the Republic of Tatarstan. The Journal of Social Sciences Research, 265-2670.

Prygunova, M. I., & Nikiforova, E. G. (2019). Small and medium-sized enterprises and self-employed people: confrontation or new realities? Modern Economics: Actual Issues, Achievements, and Innovations.

Collection of Papers of the XXIX International Scientific and Practical Conference. - Penza: ICSN “Science and Enlightenment”. 126-129.

Ullah, S., Qureshi, Q.A.. (2019). ICTs Adoption Decision in Pakistani SMEs: Mediating Role of Owner/Managers with the Lens of Organizational and Technological Context of T-O-E Framework. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(6), 861-870.

Zubareva, I. (2015). The crowd rushes to the rescue [Electronic resource]. Russian Newspaper. December 8. Access mode: https://rg.ru/2015/12/08/rinok.html (accessed date: 07/23/2019).

Maria Prygunova is a Lab's researcher, the Department of Center of Advanced Economic Research. Her research interests include interdisciplinary research in the field of sociology and economy, development of strategic documents of urban territories, social and economic development of the region or municipal unit, research on the development of small and average businesses in Russia and the Republic of Tatarstan.

Valerya Korunova is a Lab's researcher, a Sociologist of the Center of Advanced Economic Research at the Academy of Sciences of the Republic of Tatarstan. She is an MA student at the department of sociology of Kazan Federal University. Her research interests include Analysis of Environmental Awareness and Ecological Culture of Youth, Ecological Communication, the Content and Features of The (Re)Translation of Ecological Information in Mass Media, Urban Environmental Risks and Their Awareness of The Citizens. Valeriya.Korunova @ tatar.ru Elvira Gumarovna Nikiforova is an Associate Professor at Department of General Management, Institute of Management, Economics and Finance, Kazan Federal University. She is a Candidate of Economics Sciences. She had a higher education in Financial Management from KGFEI. Her research includes Organization’s Strategy, IT in the Educational Process, Quality of Education. Aelvir4ik @ yandex.ru

*Corresponding author (Maria Igorevna Prygunova) Email: Mariya.Prigunova@tatar.ru ©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16O http://TUENGR.COM/V10A/10A16O.pdf DOI: 10.14456/ITJEMAST.2019.225

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©2019 International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies http://TuEngr.com

PAPER ID: 10A16P

PROJECT MANAGEMENT IN STATE AUTHORITIES: RESULTS OF IMPLEMENTATION IN THE REGION Mikhail P. Loginov a, Oleg A. Markov b, Aleksey V. Ruchkin c* a

Ural State University of Economics, Ekaterinburg, RUSSIA Russian Presidential Academy of National Economy and Public Administration, Ekaterinburg, RUSSIA. c Ural State Agrarian University, Ekaterinburg, RUSSIA. b

ARTICLEINFO

A B S T RA C T

Article history: Received 11 July 2019 Received in revised form 09 September 2019 Accepted 16 September 2019 Available online 20 September 2019

The authors present the theoretical and methodological foundations of building regional project management systems in the Sverdlovsk region, on domestic experience in managing regional projects in the framework of the subject of the Russian Federation. The authors reviewed the process of implementing project management at the federal and regional levels, assessed the formed organizational structure, identified problems and made practical recommendations.

The object of the research in the article is the management system for priority projects (programs) in state authorities of the Russian Federation. The subject of the study is the methodology for implementing a project management system at the regional level. The purpose of the study is to analyze the methods of implementing project management systems in government of region. Evaluation of effectiveness and author's proposals in order to improve the project management system in government of Sverdlovsk region and other regions.

Keywords:

Project cycle; Project management system; Russia Project process; Government project implementation; Efficiency of state project; Russia project management initiative.

©2019 INT TRANS J ENG MANAG SCI TECH.

1. INTRODUCTION The modern development of management in Russia has led to a logical result - the implementation of project management in the activities of all market participants. In recent years, there has been an active implementation of project management in state authorities both at the federal level and in the constituent entities of the Russian Federation. The implementation of project management systems increases the economic efficiency of project implementation, allows you to achieve the necessary results in the face of restrictions on time, budget and quality.

The purpose of the study is to analyze project management at the federal and regional levels, identify problems and formulate proposals for improving project management in the region of the Russian Federation - Sverdlovsk region. *Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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Today, the activities of regional state authorities of the Sverdlovsk region are directly related to the implementation of projects in various fields of activity: development of the region, various events of world and federal level, capital construction, information technology, projects of strategic importance, such as the annual International Industrial Exhibition "INNOPROM", implementation of federal and regional target programs, etc.

Research in the field of project management in state authorities has been the subject of numerous works by both Russian and European scientists, experts and practitioners. The most important contribution to the theoretical and practical component of the implementation of project management systems in state authorities and state institutions was made by such authors as Voropaev (2010), Polkovnikov & Dubovik (2013), Bogdanov (2012), Nugaybekov (2015), Jia (2013), Safonova, and Anchikhrov (2015), Kozhevnikov (2016) and others. Researchers Muszyńska (2018), Nikkhou (2016), Strojny (2015) pay special attention to the implementation of state projects due to the specifics of regulatory regulation, the scale of projects and a large number of stakeholders. In the European Union and the USA, projects at the state level have been implemented for a long time (Andreasen, 2018), in Russia the process of transition to project management began 2 years ago, so there are almost no studies on this topic.

2. METHOD The research methodology consists of a systematic analysis of the theoretical and practical aspects of the implementation of project management systems in state authorities of the Russian Federation. The study includes: • Study and analysis of scientific literature on the implementation of project management; • Analysis of methods for implementing project management systems both in state authorities of the Russian Federation and at the corporate level.

The implementation of project management in state authorities is carried out both at the federal and regional levels.

The organization of national project activities in Russia is regulated by Decree of the Government of Russian Federation of 31 October 2018 No. 1288 “On the organization of project activities in the Government of Russian Federation”. This resolution approved the Regulation on the organization of project activities in government at all levels. This resolution regulates the implementation of priority projects and programs in the main areas of strategic development of Russia using the automated information system of project activities (ACS) (Markov & Loginov, 2017).

In the Sverdlovsk region, project management is regulated by Decree of Governor of Sverdlovsk region 14 February 2017 No. 84-DG of "On the organization of project activities in Government of Sverdlovsk region and the executive state authorities of Sverdlovsk region".

From the position of a systematic approach, the authors determine the processes of communication during the initiation, implementation and completion of the project, during the analysis of normative acts and methodological recommendations, the practice of project management in the region, the authors determined the processes of coordination of basic documents and management decisions. Based on the results of the analysis, the authors construct project

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Mikhail P. Loginov, Oleg A. Markov, Aleksey V. Ruchkin

management models in Russia. The authors also use the methods of structural and functional analysis, modeling and analysis of documents.

Figure 1: Organizational and functional scheme for managing priority projects (programs) Designations: 1 - forms; 2 - appoints; 3 - coordinates activities; 4 - provides activity; 5– offers; 6 - claims; 7 - includes a representative; 8 - provides (implements) functions; 9 - submits draft regulatory legal acts; 10 - directs; 11 - includes; 12 implementation of the project.

*Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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3. STUDY DETAILS In accordance with the Decree of Government of Russian Federation of 31 October 2018 No. 1288, a structure for managing strategic project activities at the federal level has been determined.

This structure includes:

3.1 PERMANENT PROJECT MANAGEMENT INSTITUTIONS There are four permanent offices/institutes involved in the project management.

• Presidium of the Council under the President of the Russian Federation on strategic development and priority projects; • Federal project office; • Departmental coordinating institutions; • Departmental design offices.

3.2 TEMPORARY PROJECT MANAGEMENT INSTITUTIONS There are seven temporary elements comprised in the project management.

• Curators; • Project committees; • Functional customers of projects (programs); • Senior officials of projects (programs); • Project (program) managers; • Administrators of projects (programs); • Heads of working institutions of projects (programs), working institutions of projects (programs), participants in a project (program).

3.3 SUPPORTING AND SUBSIDIARY PROJECT MANAGEMENT INSTITUTIONS There are three elements that give supports to the project management • Social and business councils; • Expert groups; • Competence Center for Project Management.

Figure 1 (compiled by the authors) shows the organizational and functional scheme for managing priority projects and programs in Russia. The diagram shows project management at the level of the President of the Russian Federation and Government of Russian Federation, as well as the organization of project offices at the level of federal state authorities. The advantages of the model of national project management proposed by the state include the first used in the aggregate project management tools: project offices, information support, project portfolio management, project life cycle, etc., see Table 1.

During the analysis of documents and methodological recommendations, as well as the practice of the Department of Project Activities of the Governor of the Sverdlovsk Region, the authors identified the following problems that reflect the specifics of project management in government bodies in Russia: • Priority programs (projects) have gained an advantage over existing state programs, which leads to reformatting of state programs into priority projects, and as a result of "spreading" of available financial resources for many projects and programs; • A wide range of potential initiators of priority projects will lead to lobbying for the interests of

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Mikhail P. Loginov, Oleg A. Markov, Aleksey V. Ruchkin

large economic groups to the detriment of solving the socio-economic problems of the territories; • There are no requirements for the selection of priority projects (programs) and the formation of a portfolio of projects; • High dependence of the project on the individual qualities of the curator; • There is no elaboration of the issues of financing, co-financing, raising money and other resources for the implementation of priority projects (programs).

Based on the identified problems, it is possible to determine the clear specifics of project management in state authorities in Russia: - there is no legal mechanism for financing priority projects; - there is no methodology for selecting projects, as a result of which the influence of the political and financial lobby is possible; - there is no clear regulation of the interaction between participants in the project management process; - approval processes take about a third of the time from the project implementation process, that is, significant transaction costs, which reduces the flexibility of project management.

Therefore, despite the fact that the guidelines for project management in Russia were formed on the basis of the IPMA standard, the current legislation has made significant adjustments to the established mechanisms, reducing their effectiveness.

Considering the project management system of the Sverdlovsk region, approved by the Decree of Governor of 02.14.17 No. 84-DG, we outline the main elements:

3.4 PERMANENT PROJECT MANAGEMENT STATE AUTHORITIES There are four permanent authorities in the project management.

• Council under Governor of Sverdlovsk Region on priority strategic projects of the subject of the federation; • Project Committee of Sverdlovsk Region; • Project office of Sverdlovsk region; • Project Committee for the direction of socio-economic policy of Sverdlovsk region.

3.5 TEMPORARY PROJECT MANAGEMENT STATE AUTHORITIES There are four temporary authorities involved in the project management.

• Head of a priority regional project (program); • Project office of the executive body of state power of the Sverdlovsk region; • Administrator of a priority regional project (program); • Working state authorities and participants in projects (programs).

In Figure 2, the authors compiled an organizational and functional diagram that shows project management at the level of Governor and Government of Sverdlovsk region. This scheme demonstrates the organization of project offices at the level of state authorities for managing priority projects and programs in the Sverdlovsk region.

*Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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Governor of region

Social and business advice

Government of region 3

Vice Governor

2

Regional public authorities 5

1

1

Expert groups

3

3

1

Head of public authority

2

3

Governor Council for Priority Projects

Project Committee on the areas of socio-economic development of the region

Project Committee of region

5

Departmental Project Offices

2

4

5

3

2

2

2

Project Office of the Sverdlovsk Region (Project management department)

3 10

6 4

4 Project Manager

12

9 Functional customer

Customer

Project administrator

8

Project participants Project team

Curator 7

11 3

6 Portfolio of projects (programs)

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Projects (programs)

Figure 2: Organizational and functional scheme for managing priority projects (programs) of the Sverdlovsk region Designations: 1 - heads; 2 - is part of; 3 - forms; 4 - appoints; 5 - provides activity; 6 - provides implementation; 7 - approves the project passport; 8 - approves the implementation plan; 9 - approves the project passport; 10 - provides coordination of implementation; 11 - approves the passport, makes decisions on corrective actions; 12 - provides formation.

Consider the project and program management system in regional authorities, where the system is understood as a complex of organizational, methodological, technical, software and information tools aimed at supporting and improving the efficiency of planning and project management processes in Governor’s Administration and state authorities of Sverdlovsk region.

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Mikhail P. Loginov, Oleg A. Markov, Aleksey V. Ruchkin

Table 1: Stages of the life cycle of a priority project (program) Project life cycle stage (program) Concept

Stage Essence

Formation and consideration of proposals

Initiation Project inclusion in the portfolio of priority projects (programs)

Planning Development and approval of management documentation Implementation and Monitoring

Completion

Priority project implementation, change management Dissolution of the project team and submission of documentation to the archive

Stage Content Developed and initiated proposals containing: the idea of a priority project (program), a description of problems, goals, specific results and indicators, basic approaches to methods, milestones and ways to achieve them, the rationale for planning deadlines, preliminary estimates, risks and other information about a priority project (program).

The proposal is submitted for consideration to the project committee to decide on the initiation of the project (program).

Decision-making on the initiation of the project and its inclusion in the portfolio of projects and programs.

Appointment of a project management team. Preparation of a register of stakeholders and counterparties.

Approval of role instructions by the project management team.

Assessment of the relevance of the project, goals, objectives and methods of implementation, taking into account the existing risks and opportunities to increase the benefits of the project.

Development of a passport of a priority project.

Development and approval of a consolidated calendar plan, income and expense budget, cash flow budget, risk management plan and other management documentation.

Definition and approval of the project team, functional customer, contractors and other contractors.

Priority project passport approval.

It is carried out in accordance with the approved management documentation of the priority project (program).

Making changes to the plan is carried out in accordance with the procedure for managing changes to priority projects (programs).

Development of a project completion report, dissolution of the project team.

Approval of the report on the completion of the project, determination of the success of the project, report on lessons learned, payment of motivation, dissolution of the project management team, delivery of management and executive documentation to the archive.

Projects implemented by the Sverdlovsk region are characterized by the following aspects: • Projects are large and complex (many participants, several different subject areas, significant amounts of work, territorial distribution, international aspects); • Projects depend on external factors, the management of which lies outside the competence of project managers (legislative framework, licensing, permits); • The need for multi-project management (coordination of resources, results, etc.); • The need to increase the responsibility of managers and performers.

When managing projects, project approaches are used, while only certain elements of the project management methodology are applied, which leads to a decrease in manageability and insufficient efficiency of projects and programs as a whole. In today's market, problems in the economy, such a situation can lead to a loss in the pace of development of the region and, as a result, to failure to achieve strategic goals (Tahri H., 2015).

Thus, the improvement of the project management system and the transition to modern methods of project and program management are one of the main conditions for the development and increase of the effectiveness of the state and executive state authorities of Sverdlovsk region.

To ensure the interaction of Governor of the Sverdlovsk region with federal and regional government state authorities and local authorities of municipalities located in Sverdlovsk region, *Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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while addressing complex issues of socio-economic development of Sverdlovsk region, as well as issues related to the adoption and implementation of plans and programs of social -economic development of municipalities, Governor's Administration must be formed in the region to an integrated project and program management system.

The aim of the authors' conceptual proposals is to create a project and program management system based on the use of modern project technologies and effective motivational mechanisms to ensure that the strategic tasks of the development of the Sverdlovsk Region and create public-private partnerships in strategic projects of the region and the real sector of the economy are provided at a high professional level.

The objectives of improving the project and program management system are (Cerdeiral C.T., 2019): • Ensuring the achievement of strategic development goals of the Sverdlovsk region through ensuring the effective implementation of projects and programs; • Improving the effectiveness and efficiency of project activities of state and municipal authorities; • Improving the efficiency of resource management through the use of modern methods and project management tools that provide comprehensive optimization of work and resources.

To achieve these goals, you must complete the following tasks (Görög M., 2016): • Systematize the processes of preparation, planning, decision making, execution and monitoring of the implementation of projects and programs in regional and municipal authorities; • Develop an organizational structure for managing projects (programs) and determine the order of its work; • Develop guidance documents (regulations, regulations, instructions, methodologies) for managing projects and programs in government; • Create an information infrastructure for project and program management; • Conduct staff training in project management; • Organize the accumulation of information on the implementation of projects and programs for subsequent use; • Ensure a balanced phased transition of regional and municipal authorities to project-oriented management.

The implementation of the goals and objectives of improving the project and program management system in the Sverdlovsk region should ensure that the following system requirements are met: • The system should be focused on achieving strategic development goals of the Sverdlovsk region; • Goals, subject area, tasks, participants, their functions and the environment of the system should be clearly defined; • The system should be built on the basis of strictly defined economic and regulatory relations between participants; • Special adequate methods, tools and tools for project and program management should be used; • It should be a flexible, reliable and open management system that allows you to take into

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Mikhail P. Loginov, Oleg A. Markov, Aleksey V. Ruchkin

account and predict changes in the internal and external environment of the region; • It should be a multi-user planning, control and management system, ensure information security and generate the necessary reporting.

4. DISCUSSION The improvement of the project management system in the regional state authorities should be carried out in four directions (recommendations developed by the authors):

4.1 DIRECTION 1: DEVELOPMENT OF ORGANIZATIONAL, REGULATORY AND METHODOLOGICAL FRAMEWORK FOR PROJECT MANAGEMENT IN GOVERNMENT The organizational and regulatory framework includes the following elements: • System of regulatory documents ensuring the functioning of the project and program management system; • System of organizational decisions and structures necessary for the effective management of projects and programs; • System of measures for retraining and advanced training of management personnel and specialists of the Administration in the field of project and program management.

The methodological base is a set of documents describing the general structure and approaches to the implementation of the project and program management system.

4.2 DIRECTION 2: CREATION OF AN ORGANIZATIONAL STRUCTURE FOR THE PLANNING, IMPLEMENTATION AND CONTROL OF PROJECTS AND PROGRAMS For planning, implementation and monitoring of projects and programs under Governor of Sverdlovsk region are created: • Coordination Council for projects and programs of the Sverdlovsk region; • Strategic office for project and program management.

The Coordination Council for Projects and Programs is a permanent coordinating consultative body under Governor of Sverdlovsk Region, whose tasks include: • Identification of priority areas for project development and preparation of proposals based on the Strategy for socio-economic development of the Sverdlovsk region and regional target programs; • Coordination of actions of interested state authorities and departments aimed at the implementation of projects and programs.

The Strategic Office for Project and Program Management under the Administration of Governor of Sverdlovsk Region is a unit that performs various functions related to centralizing and coordinating the management of projects and programs that fall under its responsibility.

The structure of the Strategic Office includes units involved in the project management methodology, administration of the project management information system, management and supervision of projects and programs, support for the activities of the Coordination Council for projects and programs of the Sverdlovsk region.

*Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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4.3 DIRECTION 3: PERSONNEL TRAINING IN PROJECT MANAGEMENT Personnel training in project management includes: • The process of training, retraining and advanced training of specialists of the Administration and authorities of the Sverdlovsk region; • Development of a strategy for cooperation with major Russian universities in the field of project management; • Attracting talented graduates and graduate students from leading regional universities; • Formation of a personnel reserve for project management for the prompt and high-quality formation of project working groups, as well as maintaining personnel potential after the closure of projects; • Personnel certification in accordance with the international certification program SOVNET / IPMA / PMBOK / PRINCE 2, etc. (de Souza T.F. & Gomes C.F.S., 2015); • Participation in Russian and world forum and congress activities dedicated to project management in government state authorities.

4.4 DIRECTION 4. CREATION OF A UNIFIED REGIONAL INFORMATION SYSTEM FOR MANAGING PROJECTS AND PROGRAMS IN GOVERNMENT The unified regional information system for project and program management includes: • Information infrastructure for project and program management with appropriate software; • Accumulation of information on the implementation of projects and programs for subsequent use; • Creation of an integrated system that could predict project planning taking into account possible risks; • Building an effective communication and document management system.

The authors believe that the construction of a project and program management system in state and municipal authorities of the Sverdlovsk region should be implemented in 3 stages: Stage 1: Creation and commissioning of a project and program management system (2018– 2019).

The priority tasks should be the formation of a single language of communication that is understandable to all participants, and simple rules and procedures for managing projects and programs, the organization of systematic training and retraining of personnel.

Stage 2: Duplication of the project and program management system in state and municipal authorities of Sverdlovsk region (2019–2021).

The priority task is the integration of the project and program management system with state administration system of the Sverdlovsk region.

Stage 3: Development of public-private partnership in the project activities of region (2021– 2025).

The priority task is to use public-private partnerships to mobilize investment resources from various sources, to attract and develop enterprises of any size and type of activity through the implementation of strategic projects in the Sverdlovsk region (Loginov M.P., 2017).

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Mikhail P. Loginov, Oleg A. Markov, Aleksey V. Ruchkin

The expected results of the implementation of the activities proposed by the authors of the conceptual provisions are: • Creation of an effective project and program management system in the Administration of Governor of Sverdlovsk Region; • Implementation of project and program management systems in state and municipal authorities, which will allow significantly improving the quality of project implementation in the Sverdlovsk Region, reducing their cost and terms; • Creation of a unified integrated system for training and retaining personnel, attracting highly qualified personnel, training managers and reserves who have the knowledge, skills and abilities necessary for the effective management of projects and programs; • Sverdlovsk region reaching the world level of project and program management, increasing the attractiveness of the region for domestic and foreign investors and attracting them to strategic regional projects; • Expansion of the tax base and the balance of the regional budget; • Ensuring employment and increasing incomes, easing social problems and tensions in society.

The Department of Project Management of Governor of Sverdlovsk Region assumed responsibility for the formation of a unified methodological base, which allowed us to adjust existing projects and adjust future projects to the previously adopted regional development priorities. The formation of a unified methodological and methodological base made it possible to use uniform templates for processing documents with their inclusion in the information system. As a result, document templates became available not only to authorities, but also to municipalities. Thus, the unity of the priorities of socio-economic development in the long term and public policy in the short and medium term was ensured.

These recommendations were tested at the departmental project office of the Ministry of Natural Resources of the region under the supervision of Department of Project Management Governor of Sverdlovsk Region. As a result of the introduction of a unified information system, the coordination time was reduced by 17%, the initiation process was reduced from 21 days to 15 days by using templates and creating a database of implemented projects.

Training in the project management of project managers and teams shortened the time of meetings and briefings from one hour, 15 minutes to 45 minutes (on average, according to employees), since the participants in communications used the same terminology and understood the internal processes of the project equally.

These recommendations can be used by all bodies of state power in the regions of Russia, since they have proved practical effectiveness, but it is necessary to take into account regional legislation and established practice.

5. CONCLUSION A multilevel project management system has been formed in Russia. Priority projects (programs) are implemented at the level of the President of the Russian Federation and the Government of Russian Federation, while, as a rule, priority projects are interregional. Departmental projects are *Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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implemented at the level of federal government state authorities. The organization of the system of interregional projects at the level of the subject of the Russian Federation is proposed to be organized on the basis of imitation conceptual proposals. This system is further scaled to all subjects of the Russian Federation, members of the Ural Federal District.

6. AVAILABILITY OF DATA AND MATERIAL All information regarding this study has been included in this article.

7. ACKNOWLEDGEMENT The authors thank the Department of Project Management of Governor of Sverdlovsk Region for the materials and advice provided in the preparation and conduct of the study.

8. REFERENCES Andreasen P.H., Gammelgaard B. (2018) Change within purchasing and supply management organisations – Assessing the claims from maturity models, Journal of Purchasing and Supply Management, Vol. 24, Issue 2, 151-163.

Bogdanov V. (2012). Project Management. Corporate system - step by step. Moscow, Mann, Ivanov and Ferber, 248 p. (In Russ.)

Cerdeiral C.T., Santos G. (2019). Software project management in high maturity: A systematic literature mapping, Journal of Systems and Software, Vol. 148, 56-87.

Görög M. (2016) A broader approach to organisational project management maturity assessment, International Journal of Project Management, Vol. 34, Issue 8, 1658-1669.

Jia G., Ni X., Chen Zh., Hong B., Lin Ch. (2013) Measuring the maturity of risk management in large-scale construction projects, Automation in Construction, V. 34, 56-66.

Kozhevnikov S.A. (2016) Project management as a tool to improve the efficiency of the state executive authorities, Issues of territorial development, No. 5 (35), 1–17. (In Russ.)

Loginov M.P. (2017) Interregional project: theory, methodology, practice / M.P. Loginov, A.A. Murinovich. Moscow, 146 p. (In Russ.)

Markov O.A., Loginov M.P. (2017) To the question of evaluating the effectiveness of the implementation of project management systems by business entities, Management Issues, No. 1 (25). 183-188. (In Russ.)

Muszyńska K. (2018) Communication maturity model for organizations realizing EU projects, Procedia Computer Science, Vol. 126, 2184-2193.

Nikkhou Sh., Taghizadeh K., Hajiyakhchali S. (2016) Designing a Portfolio Management Maturity Model, Procedia – Social and Behavioral Sciences, Vol. 226, 318-325.

Nugaybekov R.A. (2015) Corporate project management system: From methodology to practice / R.A. Nugaybekov, D.G. Maksin, A.V. Lyashuk. Moscow, Alpina Publisher, 236 p. (In Russ.)

Polkovnikov A.V., Dubovik M.F. (2013) Full MBA course. Project management. Moscow, Olympus Business, 538 p. (In Russ.)

Safonova O.N., Anchikhrov E.A. (2015) The introduction of project management in the executive public authorities of state power as a mechanism for effective resource management,

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Models, systems, networks in economics, technology, nature and society, No. 2 (14), 58–67.

(In Russ.)

Strojny J. (2015) Dimensions of Project Orientation. Case-Study in Polish Local Government, Procedia – Social and Behavioral Sciences, Vol. 213, 787-793. de Souza T.F., Gomes C.F.S. (2015) Assessment of Maturity in Project Management: A Bibliometric Study of Main Models, Procedia Computer Science, V. 55, 92-101.

Tahri H., Drissi-Kaitouni O. (2015) New Design for Calculating Project Management Maturity (PMM), Procedia – Social and Behavioral Sciences, Vol. 181, 171-177.

Voropaev V.I. (2010) Project Management. Moscow, ZAO “Project PRACTICE”, 256 p. (In Russ.)

Professor Dr.Mikhail P. Loginov is Professor at Department of Finance, Money Circulation and Credit, Ural State University of Economics, Russia. He obtained his Dr.Sci. (Economy). His current interests are Project Management, Public Finance, Socio-Economic Development of Territories.

Oleg A. Markov is a Graduate Student at Russian Presidential Academy of National Economy and Public Administration. His interests are Governmental Project Management.

Aleksey V. Ruchkin is an Associate Professor of Department of Management and Economic Theory at Ural State Agrarian University. She obtained her Cand.Sci. (Sociology) of award state institutes in 2013.

A. Ruchkin current interests involve strategic management, development of territories and state awards.

*Corresponding author (Aleksey V. Ruchkin). E-mail: alexeyruchkin87@gmail.com ©2019 International Transaction Journal of

Engineering, Management, & Applied Sciences & Technologies. Volume 10 No.16 ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA8 Paper ID:10A16P http://TUENGR.COM/V10A/10A16P.pdf DOI: 10.14456/ITJEMAST.2019.226

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