Internal Reserves Research Articles

Methodical aspects of analysis and risk management of an insurance company

The object of research is the risks of the insurance company. The paper is devoted to the study of the risks of the insurance company, which generate threats to the level of its solvency. The general state of economic development in general and the insurance market in particular determine the operating conditions of any insurer. The insurance company's ability to regulate such conditions is limited, but the formation of a stable state of the internal environment creates opportunities to adapt to threats from the external environment. Timely detection of potential risks in the activities of the insurer, provision of reserves to cover possible losses related to risks, enable companies to overcome the consequences of risks with minimal losses. The methodical basis for evaluating potential risks in the insurance company's activities is strategic analysis methods, such as PEST and SWOT analysis. Their results give an idea of the state of threats in the external environment and the potential opportunities of the insurer's internal reserves. The methods of economic-mathematical modeling and forecasting make it possible to assess the current state of the company and investigate its behavior under the influence of external and internal factors. The basis of the forecast model of risk analysis of an insurance company is formed by the coefficient of risk of loss of solvency, calculated according to the key parameters of the assessment of its financial condition. The reliability of the forecast of the possible risk of loss of the insurer's solvency is ensured by constructing a trend line and forming a forecast sheet in the MS Excel software environment. The forecast sheet forms the probabilities of the values of the indicators with a distinction between optimistic and pessimistic levels of the forecast. Using the trend line and finding the value of the coefficient of determination (R2), the probability of realizing the forecast of growth or reduction in the value of each individual parameter of the model is determined. The practical significance of the obtained results lies in the possibility of increasing the efficiency of the use of available resources and reserves in the process of risk management. The proposed methodical approach can be used to assess the impact of risks in the insurer's activities, which will increase the accuracy of the obtained results.

Internal Reserves of Cities: A New Approach to Assessing the Transformation of Urban Space under the Influence of Brownfields

Internal Reserves of Cities: A New Approach to Assessing the Transformation of Urban Space under the Influence of Brownfields

ОСОБЕННОСТИ ПРОВЕДЕНИЯ ИНДУСТРИАЛИЗАЦИИ В СССР (1928-1930-Е ГГ.): ИСПОЛЬЗОВАНИЕ ДОРЕВОЛЮЦИОННОГО ПРОМЫШЛЕННОГО ПОТЕНЦИАЛА И СОЗДАНИЕ НОВЫХ СОЦИАЛИСТИЧЕСКИХ ПРЕДПРИЯТИЙ (НА ПРИМЕРЕ КЛИНЦОВСКОГО ОКРУГА ЗАПАДНОЙ ОБЛАСТИ)

The article reveals the possibility of using the pre-revolutionary industrial potential for the restoration, reconstruction, and commissioning of former enterprises of the cloth and match industry in the Western region, created by Old Believers and co-religionists in the XIX-early XX century in the Russian Empire, then belonging to the territory of the northern counties of Chernihiv province. In the Soviet period (late 1920-1930), due to the change in the administrative and territorial division, they became part of the Western Region of the RSFSR. The course towards industrialization, taken by the XIV Congress of the CPSU (b), assumed the creation of a strong, powerful industrial state in the Country of the Soviets, not inferior in its potential to Western countries. To this end, there was a change in the administrative and territorial division within the country, the creation of districts uniting several regions into a single industrial area. This was the Klintsovsky district of the Western region, which assumed not only the creation of new industrial enterprises, but also in nd the restoration and reconstruction of the former ones. Reliance on internal reserves, loans from the population, and the training of their own personnel should have contributed to the transformation of the backward Western region into an agrarian-industrial one. In the post-war period, factories built by Old Believers and co-religionists became new industrial socialist enterprises, the basis of the industrial potential of the southwestern districts of the Bryansk region in 1930-1980.

THE CURRENT STATE OF AGRICULTURAL LAND USE IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

This article discusses the rational use of agricultural land, taking into account structural and resource indicators for sustainable development. The effectiveness of land use in farms with different forms of land ownership depends on increasing labor productivity, strengthening the economy regime, increasing the intensification of production, using internal reserves and opportunities for agricultural production and, especially, rational use of land. The basis for the formation of sustainable land use should be strict observance of the established relationships between disturbed and undisturbed territories. Undisturbed territories should be considered as a stabilizing factor neutralizing anthropogenic impacts on the landscape. In this regard, the tasks of preserving productive agricultural land, optimizing arable land and acreage in terms of quantitative and qualitative characteristics of land are becoming a priority. The solution of these tasks is connected with the improvement of technologies for maintaining and increasing the bioproductivity of agricultural lands, the development of technologies for rational land management, land use and land protection, the creation of effective organizational and legal mechanisms for managing agricultural lands, as well as the development of state monitoring of agricultural lands. In order to approach the practice of determining the efficiency of land use, it is necessary to focus in more detail on its factors according to the selected functional subsystems and types of efficiency.

Investment attractiveness of agricultural enterprises as a factor in ensuring their competitiveness

Purpose - the study of theoretical and practical aspects of investment attractiveness of agricultural enterprises in Kazakhstan based on the analysis of the volume of attracted investments in the agro-industrial complex. Methods - research, descriptive and analytical types of strategies are used in combination with methods of formalization, abstraction, statistical processing and visualization of data. Results - in the authors' opinion, despite the fact that the agrarian sector is economically and socially significant for the rural areas of the republic, it remains unattractive for investors. Investment in the agrarian sector and the growth of investment projects in the agro-industrial complex are constrained by the acute shortage of financial resources, underdeveloped material, technical and technological base, and low effective demand of the population. Investments form the production potential and determine the competitive position of regions. The article considers the problems that hinder the increase in investment activity. The role of the state in the management of investment processes is revealed. The factors hindering the inflow of investment and measures to increase the volume of financial injections into agriculture are shown. Conclusions - creation of favorable investment climate in agro-industrial production and activation of investment activity of economic entities is one of the most urgent tasks of agro-industrial complex development. Based on the realities of the economic situation in the agricultural sector, it is necessary to mobilize its internal reserves, the formation of an effective market infrastructure, the growth of solvency of agricultural producers, the strengthening of state support. Only in this case the conditions for investment attractiveness will be formed and the degree of saturation of the food market of the country with the products of own production will increase, the possibility of renewal of fixed assets of the industry will appear.

Метод поєднання ливарного та термічного процесів виготовлення виливків із залізовуглецевих сплавів

With the help of innovations at an industrial enterprise, it is possible to increase labor efficiency and reduce the resource intensity of production. The relevance of the development of the technology of metal casting in sand molds, as the most common casting process, is justified by the fact that up to 80 % of the tonnage of castings is produced in such molds, including special types of casting in molds from sand materials. 60-70 % of the equipment capacities, areas, and personnel of foundry shops are attributed to molding processes, including mixing and rod production. Pollution "due to the mold" can reach up to 80%. A significant potential for the development of foundry mold technology is the improvement of the processes of casting metal into molds made of loose sand without a binding component, in particular, according to the Lost Foam Casting Process (LFC). The authors present the concept of improving the processes of casting metal into molds made of loose sand by the method of dual application of molding materials and give examples of such application. The use of loose molding sand for rapid cooling of the casting, including heat treatment, is able to strengthen its metal and reduce the duration of cooling of the casting in the mold, which leads to an increase in the productivity of foundries without increasing the number of furnace equipment and loose mold filler. The applied method of isothermal hardening (austempering) from the hot state of castings from iron-carbon alloys excludes heating with exposure for austenization of castings, which reduces the cost, time and energy consumption of obtaining products with a strengthened bainite structure, which, in fact, corresponds to the concept of realizing internal reserves as a foundry sand mold, and cast metal. Some foundry enterprises of the Vinnytsia region also use LFC or have concluded contracts, planning to reconstruct their shops for this ecological and economically beneficial foundry technology.

STEADY ENERGY DEVELOPMENT IN ALGERIA: AN OVERVIEW

Under the goals of the Paris Agreement aimed at addressing climate change, the construction of sustainable energy systems is emphasized. Using the example of the Republic of Algeria, this article ana-lyzes the stated objective of achieving the necessary potential for the development of systems with re-newable energy sources, the current state, and the possibilities of the energy system, as well as the dy-namics of distributed generation facilities. Factors influencing the development of generation systems are identified, including the country's geographical location, availability of specific natural resources, and the development of energy infrastructure. A path to achieving climate neutrality is proposed through the exploration of internal reserves, such as enhancing the energy efficiency of the most widespread consumers of electricity. The research focus-es on the factors influencing the development of generation systems based on renewable energy sources. The methods employed include analysis and synthesis of the existing situation in the field of electricity supply system development. The study aims to identify factors for achieving the goals of the energy transition in the Republic of Algeria. The results of the study include determining pathways for the development of energy systems to construct sustainable energy.

TO THE 60TH ANNIVERSARY OF THE DEPARTMENT OF EARTH SCIENCES OF THE NATIONAL ACADEMY OF SCIENCES OF UKRAINE

In the third part of the article, the main historical events in dates, facts and personalities of the formation and development of the Department of Earth Sciences of the National Academy of Sciences of Ukraine from the time Ukraine gained independence in 1991 and until now are considered in chronological order. The most important achievements of the scientists of the Department of Earth Sciences of the National Academy of Sciences of Ukraine, who were awarded the State Prizes of Ukraine in the field of science and technology, as well as the prizes of the National Academy of Sciences of Ukraine named after outstanding scientists of Ukraine – V.I. Vernadsky, P.A. Tutkovsky, S.I. Subbotin. In the early 1990s, in the conditions of complex social transformation, there was a significant quantitative reduction in personnel potential, but the Academy of Sciences of Ukraine managed to get out of the crisis. At the expense of internal reserves, the network of its institutions and scientific units was reorganized. After the declaration of Ukraine’s independence, a number of academic institutions were created as part of the Earth Department of the National Academy of Sciences of Ukraine. In 1996, the Ukrainian flag was raised in Antarctica – Ukraine, according to an agreement between the British and Ukrainian governments, officially took possession of the “Faraday” research station, which became the property of Ukraine and received the name “Akademik Vernadsky”. Information provided regarding the Targeted comprehensive programs of resource-oriented scientific research of the National Academy of Sciences of Ukraine: “Mineral resources of Ukraine and their extraction” (2004–2008), “Comprehensive bio-resource, hydrophysical and geological-geophysical research of the marine environment, promising oil and gas structures and mapping of the distribution of gas hydrates in the water area of the Black Sea and the Sea of Azov” (2007–2009), “Strategic Mineral Resources of Ukraine” (2009–2015), “Comprehensive Assessment of the State and Forecasting of the Dynamics of the Marine Environment and Resources of the Azov-Black Sea Basin” (2010–2012), “Comprehensive Monitoring, Assessment and forecasting the dynamics of the state of the marine environment and the resource base of the Azov-Black Sea basin under conditions of growing anthropogenic load and climate change” (2013–2015), “Mineral and raw material base of Ukraine as the basis of state security” (2016–2020), “Critical and strategic mineral resources of Ukraine under the conditions of globalization and climate change” (2021–2025). In a difficult time for the country, scientists of the Department of Earth Sciences of the National Academy of Sciences of Ukraine in the conditions of war continue their activities aimed at maintaining the functioning of the branches of the economy of Ukraine, monitoring the state of the environment and ensuring counteraction to the aggressor and adverse natural phenomena.

Why companies have low debt? An empirical evidence in Korea

The aim of this study is to examine the reasons why companies have been borrowing less, which has become increasingly popular recently. The study uses the method developed by Agrawal and Nagarajan (1990) [13] to select unlevered and levered companies for comparison to identify the causes of low leverage. The results of empirical analysis indicate that first, companies with low debt levels are relatively profitable, have high internal reserves, and possess future growth opportunities. Second, unlevered companies exhibit higher economic value compared to levered companies. Debt does not improve company value through low cost of capital or higher cash flow via tax shield. Third, family ownership tends to prefer low debt levels. Finally, unlevered companies have higher cash holding compared to levered companies, and this trend is maintained over long period of time. The preference for higher cash among unlevered companies has a historical basis. The companies are maintaining low debt levels for future growth opportunities and their management preference for high level of cash has remained consistent over time.

Physiological and Biochemical Alterations during the Germination of Aspergillus Niger Conidia

The provided analytical data pertains to the germination of Aspergillus niger van Tieghem spores, focusing on various components measured by dry weight. These components include sugars, organic acids, amino acids, proteins, and lipids. Additionally, indicators of spore activity, such as respiration and permeability changes, were assessed. It is noteworthy that A. niger spores do not initiate germination utilizing their internal reserves. The introduction of glucose triggers heightened oxygen consumption and an increase in the overall concentration of organic acids. The initial 3-hour germination period is characterized by an augmentation in protein synthesis, along with a reduction in free amino acid concentration, which suggests the synthesis of proteins to facilitate germination. Furthermore, changes in permeability are observed to influence the release of various substances from the germinating spores. Significant alterations occur in the concentration of free sterols and the sterol-to-lipid ratio in germinating A. niger spores. During the early stages of germination, there is extensive degradation of phospholipids, particularly phosphatidylcholine, phosphatidylethanolamine, phosphatidylserine, and their lyso-derivatives. However, these phospholipids are subsequently resynthesized in the later stages of germination. Regarding nonpolar lipids in A. niger spores, they consist primarily of hydrocarbons, triglycerides, fatty acids, sterol esters, and free sterols. Notably, the content of free sterols increases while the content of hydrocarbons decreases during the germination process in A. niger spores.

Current state, internal reserves and ways to increase the competitiveness of livestock farming in the Republic of Kazakhstan

Relevance - the livestock industry occupies a strategic position in the economy of all countries because it supplies the population with affordable food products, thereby ensuring food security of states and regions. Purpose –livestock products market in Kazakhstan and its impact on the state of agro-industrial production are considered; monitoring of agricultural producers by the number of farm animals; analysis of volumes and comparative advantages of livestock products for various categories of farms; identifying the main problems and prospects for diversification industries. When conducting the research, methods of analysis and synthesis, graphical, economicstatistical, and systems approaches were used. The main sources of information when conducting the study include data from the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan for 2019-2023, and the works of scientists on the development of livestock segment. Results - the authors note that the greatest increase in the number of cattle is observed in personal subsidiary plots and peasant (private) farms, which are the main producers and suppliers of livestock products, providing the food market of the republic. The main problems that make it difficult to increase the volume of livestock products are identified: the predominance of small-scale farms; low level of breeding; undeveloped food supply; poor labor motivation among agricultural workers. Conclusions – the expansion of market niche of livestock products as one of the priority areas of agricultural sector of economy depends on the further expansion of the network of production cooperatives – the most acceptable and effective form of farming in rural areas; increasing productivity of farm animals; improvement of food supply; attracting domestic and foreign investments; in the future, the use of information systems for storing data on feed consumption and payment, the physiological state of animals, economic activities and development of livestock development plans.

WAYS TO OVERCOME LANGUAGE BARRIERS IN ORDER TO IMPROVE ACADEMIC ACHIEVEMENT OF FOREIGN STUDENTS

The article examines the definitions of a language barrier in scientific literature, analyses the possible causes of language barriers and ways to overcome them by foreign students. Hypothesis: it seems possible to improve students’ performance and teach them to overcome barriers in foreign language communication by increasing the level of awareness and self-organisation of foreign speakers. The research methods included theoretical and methodological analysis of philosophical, psychological, pedagogical and methodological literature, questionnaires and a written survey. Results: during the study, it was found that in the scientific literature there is no unambiguous definition of the “language barrier” concept; such concepts as cultural, communicative, semantic, psychological and linguistic barriers are considered. Overcoming difficulties of various kinds, according to domestic and foreign researchers, is facilitated by a high level of personal stability, moral attitudes, and self-actualisation. High academic results are associated with the compensatory competence of students, the level of motivation, cognitive flexibility, the ability to mobilise internal reserves, self-organisation skills and the creative potential of the individual.

Light Quality Effect on Internal N Retranslocation in Podocarpus macrophyllus Precultured with Exponential Nutrient Loading.

Streetlamp light is inevitable in the night landscape of a city and may affect the phenology of newly planted ornamental plants, but it has rarely been fully examined. Newly transplanted ornamental plants probably suffer periodic shocks, which mainly result from the inefficient reuse of internal nutrients for new growth. Exponential nutrient loading (ENL) is well known for its ability to overcome transplant shocks by promoting retranslocation for the reuse of strengthened nutrients from internal reserves in precultured seedlings. Transplantation to urbanized lands is distinct from that of montane areas; this is mainly due to a high frequency of exposure to the artificial illumination of night lighting. It is suspected that this lighting modifies vegetative phenology and generates potential risks by increasing reliance on internal nutrient retranslocation. In this study, Podocarpus macrophyllus seedlings were cultured with ENL at low and high rates of nitrogen (N) deliveries (40 and 120 mg N seedling-1, respectively), and the high-rate treatment was identified as being able to trap seedlings within toxic states. A labeled 15N isotope was pulsed to transplanted seedlings exposed to simulated light qualities in red, green, and blue light spectra. The seedlings harvested at one month showed rare responses to the interactive spectra and preculture treatments, but most of them responded to the low-rate N preculture treatment with stronger abilities in terms of the reuse of internal N and the synthesizing of photosynthetic pigments. In conclusion, it was verified that night light enforces the effect on newly transplanted plants; the red light invoked internal N for reuse, and the blue light promoted the uptake of the current N. The internal N reserve established through preculture ENL rarely made a contribution to the night light effect, except for the enhancement of height growth in the red light. The red light spectrum was recommended for the exposure of newly transplanted seedlings due to its effect on the enhancement of the retranslocation of internal N and the induction of a steady state of uptake from the current N input.

Realization of the fiscal and regulatory potential of the corporate income tax

The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

Internal control as a tool for identifying in-house reserves

Subject. This article considers on-farm reserves as an effective tool for improving the performance of economic entities, helping look for additional opportunities to achieve their goals in conditions of insufficient resources and investments in the development of production processes. Objectives. The article aims to describe the importance of internal reserves in the activities of companies and develop a way to most effectively identify and implement them using internal control. Methods. For the study, we used the methods of modeling, induction, deduction, and logical analysis. Results. The article offers an author-developed definition of the term On-Farm Reserve, as well as a set of internal control tools, which is a set of pairs of control procedures aimed at identifying a potential reserve and assessing its effectiveness. Relevance. The practical significance of the study lies in the proposed tools, namely a set of control procedures that help minimize the risks of failure to achieve the goals of an economic entity as a result of the use of inefficient savings. The results of the article can be used for the organization of internal control of companies, as well as for further scientific developments and practical application.

PECULIARITIES OF FORMATION OF THE COMPANY’S PERSONNEL RESERVE IN THE FIELD OF STAFF MOTIVATION

It is noted that the main value of any enterprise is usually considered to be its employees, and the enterprise itself is viewed not as a mechanism for making a profit, but as a way of organizing people and their potential. New requirements for the training and retraining of management personnel are identified. HRmanagement as a science that focuses on human resources, their formation and development in accordance with the strategic goal of the enterprise is revealed. The choice of sources of formation of the personnel reserve is allocated. It is noted that an employer at any enterprise, when forming a personnel reserve, needs to make a choice and prioritize among the sources of formation. It is substantiated that when forming a personnel reserve, the choice is always made in favor of hiring new employees. It is noted that the purpose of the declared activity is aimed at improving the economic result of the organization (even if indirectly) and at avoiding mistakes when working with the reserve. The theoretical approaches to the content and mechanism of formation of the personnel reserve are investigated. The sources of formation of the personnel reserve, advantages and disadvantages of the internal personnel reserve are analyzed. It is established that the potential reserve is formed by managers, specialists, and workers who meet the basic requirements in terms of education, specialty, and height. It is determined that the talent pool is closely related to increasing the motivation of employees who are aware of the seriousness of the prospects for professional and career growth at the enterprise. Attention is focused on the criteria for forming an internal reserve and assessing the effectiveness of work with the personnel reserve. The article highlights the work with the talent pool on the example of private joint-stock company “Ukrainsky Grafit”, where the main regulatory document governing the mechanism of formation is the Regulations on work with personnel reserve. It is emphasized that the task of the Regulations of private joint-stock company “Ukrainsky Grafit” is to establish uniform organizational principles in working with the reserve and to create a system for training the reserve of management personnel at the enterprise. The main information sources of private joint-stock company “Ukrainsky Grafit” regarding the consideration of candidates for the personnel reserve are disclosed. It is determined that in the event of vacancies at the enterprise, the internal personnel reserve is considered first to fill the vacancy.

Державна регуляторна політика в аспекті управління економічною безпекою

It is defined that the problems of ensuring financial and economic stability are one of the priority and urgent problems faced by world powers in the last decade, especially for countries with a transforming economy, to which Ukraine belongs. They are characterized by the risk of a long-term budget deficit, which generates significant financial and economic imbalances, reduces investment attractiveness and slows down economic development. Different countries react differently to the present day’s challenges, develop their own special approaches to forecasting and managing the budget deficit, and search for specific instruments to overcome the negative budget balance both in the short and long term. It is concluded that the conceptual and logical scheme of improvement of the State regulatory policy in the aspect of administration of economic security of the State should be focused on solving the scientific and practical problem associated with the optimization of managerial decisions and improvement of relations within the framework of administration of the financial security of the State. Based only on experience and intuition, in modern conditions it is impossible to make qualified decisions on investment, asset management, attraction of borrowed capital, reorganization, etc. When developing a model of economic security administration as part of the State regulatory policy, tactical and alternative goals can be manifested, which can come into conflict when making strategic decisions. Along with this, the analysis of the choice of mechanism shows that profitable motivation has the greatest impact on the results of the State’s activities. If internal mechanisms have failed to achieve their goals, or if the diagnostics have revealed the futility of trying to overcome the crisis by mobilizing only internal reserves, the State can apply for external assistance in the form of loans. The system of strategic financial goals should be specified through the definition of certain target strategic standards. The development of such standards of financial and economic activity serves as the basis for making key managerial decisions and ensuring control over the implementation of the financial strategy in the State regulatory policy. At the same time, economic security itself influences the formation of the strategic development of the State.

НАУЧНО-ПРОИЗВОДСТВЕННАЯ КООПЕРАЦИЯ КАК ФАКТОР ЭФФЕКТИВНОГО РАЗВИТИЯ ВЫСОКОТЕХНОЛОГИЧНОЙ КОРПОРАЦИИ

The article studies scientific and production cooperation (RPC) as a factor in the effective development of a high-tech corporation. The relevance of the research topic is due to the fact that RPC is a mechanism that allows us to combine scientific and technical knowledge and competencies, the owners of which are mainly scientific and educational organizations with the production resources of enterprises in order to create new products, improve existing technologies and optimize business processes. The importance of RPC increases specifically for a high-tech enterprise that produces innovative, technically complex products. The study of this topic allows us to identify key aspects of successful cooperation, as well as develop recommendations for streamlining this process. The object of study is a high-tech corporation (VPK NPO Mashinostroeniya). The subject of the study is economic, organizational, financial and production relations that arise in the process of scientific and production cooperation in a high-tech corporation. The purpose of the study is to study RPC as a factor in the effective development of a high-tech corporation. The article proposes methodological support for determining the economic efficiency of the strategic development of a high-tech corporation based on the use of factor, retrospective and regression analysis methods. During the study, it was highlighted that an increase in the ratio of research and development costs to revenue from sales of products negatively affects the profitability of goods, products, works, and services sold. This led to the development of tools that make it possible to predict the results of an enterprise’s activities for the long term, depending on the volume of RPC costs. This toolkit has its limitations, but in the current economic situation it can be used by both enterprises and government agencies to modernize production. The results of the study can serve as the basis for further research in the field of identifying internal reserves for the development of enterprises based on RPC.

Migration routes and key stopovers of Anser fabalis fabalis (Anseriformes): critical protection gaps

The population of Anser fabalis fabalis wintering in Europe have shown decline in recent decades. At the same time, the population dynamic of most migratory birds largely depends on the quality of migratory stopover sites, which are necessary to replenish internal reserves. The migration ecology of Anser fabalis fabalis wintering in Europe has not been sufficiently studied. Only in general terms we know about the timing of migration, while the places of key stopovers in Russia are not described. There is no information about conservation status of key sites and the intensity and duration of their use by Anser fabalis fabalis individuals. Without this knowledge, it is impossible to organise effective protection of any migrating population. We have analysed the dynamics and phenology of migrations, as well as the conservation status of stopover and pre-migration sites of Anser fabalis fabalis nesting in the forest zone of Western and Central Siberia and wintering in Northern Germany and Poland, based on data from GPS/GSM transmitters. We used data from 45 completed spring migrations from 25 tagged birds and 36 completed autumn migrations from 20 birds over the period 2019–2023. The migration start from wintering sites occurs in late February, on average 20 February ± 10.9 days. Arrival of the birds in the breeding areas occurs in late April, on average 01 May ± 9.4 days. Over 2019–2023, we found a trend for a shift in the dates of spring migration start (Mann-Kendall test: τ = -0.22, p < 0.05) and finish (Mann-Kendall test: τ = -0.35, p < 0.05) to earlier dates. Based on data from individual bird’s migration routes, 1031 migration stopovers with a total duration of 3529.7 days were allocated. Of these, 616 (59.8%) stopovers were located in Russia, where the birds spent 1831 (51.9%) days. Key stopovers are located in the Baltic Region, the Sviyaga-Vyatka interfluve and the centre of the River Volga Region. The start of the autumn migration occurs between 27 September and 25 October, on average 18 October ± 7.9 days. The arrival at wintering sites occurs between 15 October and 11 December, on average 8 November ± 13.4 days. Over 2019–2023, there was a trend of an increasingly later arrival on wintering sites (Mann-Kendall test: τ = 0.45, p < 0.05). The start of the autumn migration occurred also later (Mann-Kendall test: τ = 0.44, p < 0.05). Pairs with broods are characterised by a longer autumn migration (Mann-Whitney test: U = 67.0, Z = 2.58, p < 0.001), and they spend significantly more time on the pre-migration sites (Mann-Whitney test: U = 71.5, Z = 2.29, p < 0.01) and autumn stopovers (Mann-Whitney test: U = 67.5, Z = 2.56, p < 0.01). The migration speed of pairs without broods was higher than of pairs with broods (Mann-Whitney test: U = 69.0, Z = -2.5, p < 0.01). Only 15.3% of stopovers are covered by the existing network of Protected Areas, where the Anser fabalis fabalis individuals spend only 19.2% of the total time. The results of this study can be used to develop an effective strategy for the Anser fabalis fabalis conservation during the period of migrations. We propose a hunting ban and/or the creation of Protected Areas within the main key stopover sites in Russia.

Identification of Economies of Scale in Regional-Industrial Production Complexes of Russia: Theoretical Foundations and Econometric Estimates

International economic sanctions against Russia are aimed at blocking such a vital phenomenon as the scale effect. In this regard, it is necessary to search for internal reserves for the manifestation of this effect and use it to simultaneously stimulate economic growth and technological progress. The aim of the article is to develop a simple toolkit to identify the scale effect for any industries and regions of the Russian Federation in order to identify the most promising territorial-industry clusters, investments in which can give the maximum return in terms of production efficiency growth. The proposed method was tested by constructing universal econometric dependencies for the agricultural sector in 82 regions of Russia. The obtained quantitative results of the elasticity of labor productivity by production volume made it possible to map the country's agriculture into more and less promising regions. In addition to the effect of scale, the use of an additional factor - the achieved technological level of the region relative to the national average - allowed us to assess the possible structural effect of investment injections into the regional cluster of enterprises, to refine the applied calculations and to select 22 most promising subjects of the Russian Federation, of which 7 regions are capable of becoming the technological driver of the Russian agricultural sector of the economy. These calculations made it possible to draw a map of the most promising industry clusters in Russia. The issue of organizing the borrowing of advanced agrarian technologies within the country - from the advanced regions and enterprises to the lagging ones - is discussed. The inverse relationship between the achieved technological level of enterprises and the value of the scale effect has been established, which indicates the gradual exhaustion of this effect in the process of technological progress.