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Management Sciences

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Vol 14, No 2 (2024)
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https://doi.org/10.26794/2304-022X-2024-14-2

STATE AND MUNICIPAL MANAGEMENT

6-22 376
Abstract

Over the past few years, the field of artificial intelligence and neurotechnology has moved beyond the scope of exclusive scientific discussion to the realm of public policy. The state is an important participant in technological progress, which allows us to consider in detail the connection between government officials and neurosciences, because, according to a large number of scientists, it is this segment of sciences that will allow humanity to transition to a new technological order. The purpose of this study is to consider the theoretical foundations of the interaction of the subjects of the public administration system with end-to-end technologies and to search for practical examples of the implementation of this interaction. In the course of the work such methods as theoretical analysis, comparison and contrast, cognitive method, system analysis, and analysis of statistical data were used. The theoretical foundations of the study of neurotechnologies, as well as the market of the existing neuroprosthetics products, were considered. The authors of the research studied and compared examples of the development of plans and the application of artificial intelligence and neurotechnologies in such countries as Russia, the United States, and the United Kingdom, and analysed global rankings of digitalisation of public administration. Based on this, it was concluded that countries are actively participating in a new technological race, trying to introduce artificial intelligence in the field of public administration in order to gain their own advantage, however the sluggishness of states in the development of neurotechnologies, with subsequent implementation in the public sector, was noted, and the fact of significant differences in the understanding of artificial intelligence in public administration around the world was revealed. This fact creates a field for further research and discussion. The results of the research can be used in the framework of further study of the analyzed aspects by scientific and research organizations, within the framework of the activities of federal authorities, as well as private companies.

23-38 211
Abstract

The Russian Federation borders with 18 foreign countries. Seven of them are NATO members as of March 2024. The state border of Russia passes through the territory of almost half of the constituent entities of the Russian Federation. The shelling of the territory of the Russian Federation by the armed forces of Ukraine radically changes the situation in the sphere of not only of military, but also of socio-economic security, primarily in the border regions of Russia. The issue of their protection, elimination of weaknesses and organization of society’s life in a new, unstable, largely unfavorable external environment is especially acute. The formation of resources necessary for solving these issues largely depends on the current level of economic development of the country and its border regions. The author’s purpose was to illustrate some aspects of the economic situation in the border regions of the Russian Federation, given the current circumstances where Russia’s adversaries are attempting to create areas of tension near the Russian borders, exemplified by Ukraine, Poland, and the Baltic States. To achieve this goal, the author solved several tasks. They are: selecting the subjects of the Russian Federation to be studied, determining the set of statistical indicators to be analyzed, and determining the length of the dynamic range for each indicator. We also constructed the dynamics of change for these selected indicators. The results of the author’s analysis of seven statistical indicators that reflect the socio-economic situation in 36 selected border regions of the Russian Federation are presented below. The analyzed statistical data are taken for the period from 1995 to 2021. The economic and statistical research was carried out on the basis of data from the Federal State Statistics Service of the Russian Federation, most of which are published in statistical collections “Regions of Russia. Socio-economic Indicators”. The article shows that a number of the studied parameters indicate the need to strengthen the economic power of the Russian border regions in modern and possible future conditions. The obtained results can be useful for legislative and executive authorities of the Russian Federation and the subjects of the Russian Federation in the development and implementation of the development policy of regions that have a particularly important strategic importance.

FINANCIAL MANAGEMENT

39-50 374
Abstract

Based on earlier research, two primary categories of characteristics influence bank profitability. First, each bank has a unique set of profitability drivers that are often the direct outcome of management choices (quality, size, capitalization, efficiency, asset structure, and revenue divergence). The second group of determinants consists of elements like industry concentration, economic growth, inflation, and interest rates related to the profitability of the industry formation and the macroeconomic environment in which the banking system conducts. Capital adequacy may be defined as the ratio of the institution’s main capital to its assets, including loans and investments, to gauge a financial institution’s stability and strength. This paper examines the correlation between capital adequacy and banks’ profitability through the moderating impact of macroeconomic variables like inflation, interest rates, and exchange rates in the banking sectors of Malaysia, Indonesia, and Turkey. To this end, panel data were gathered from the OIC statistics database concerning 2010 and 2021. The study’s regression analysis exposed that although inflation has a significant negative influence on banks’ profitability, while the capital adequacy ratio, exchange rate, and interest rate have positive and significant impacts. Regarding the moderating effect, both inflation and interest rates have a significant positive and negative impact on the relationship between banks’ profitability and capital adequacy, respectively. Additionally, macroeconomic variable interactions with capital adequacy are not statistically significant.

51-63 198
Abstract

The subject of the study is the activities of the Federal Tax Service (FTS of Russia), which annually strives to fulfil the objectives of not only increasing tax revenues to the budgets of the budgetary system of Russia, but also to improve the quality level of its activities. The key tool for the fulfillment of this goal for more than a decade remains digital technologies, allowing primarily for the improvement of tax control. Aim and objectives of the study. The analysis of the evolution of the development of technologies of control activity of tax authorities has led to the conclusion that strategically the control activity of the Federal Tax Service of Russia is increasingly built on the changing significance of other functions of tax authorities, among which the tax authority highlighted the service function. The article considers the foundations of the origin of the service function of tax authorities, transformation processes and development prospects taking into account new tools of interaction between tax authorities and taxpayers. At the same time, it touches upon the new services of the Federal Tax Service of Russia, as well as current directions of solving acute issues, in particular, the transition to EDI, the expansion of tax monitoring subjects, construction of a digital tax code, new tools for pre-trial consideration of tax disputes and minimization of tax risks. The study ultimately resulted in the construction of a scheme of the digital outline of the Russian tax system with the allocation of promising areas for further development.

CORPORATE GOVERNMENT

64-76 227
Abstract

In recent years, companies in the retail sector have begun to introduce and incorporate the principles of sustainable development into their strategies and began to publish reports on sustainable development. ESG transformation of companies in the retail industry has its own characteristics. The purpose of the work is to determine the directions of ESG transformation in retail companies, as well as tools for ensuring transparency of activities in the field of sustainable development. The methodological basis of the study was the concept of sustainable development and ESG, methods of statistical analysis, a systematic approach, scientific works of leading domestic and foreign scientists in the field of sustainable development, ESG transformation of retail companies. In the course of the work the author has identified 6 areas of ESG transformation that are most relevant and consistent with the Sustainable Development Goals and the industry specifics of the retail sector. It was revealed that there is a problem of comparability of ESG ratings and rankings from various agencies, insufficient prevalence of the practice of publishing non-financial reporting by organisations from this segment.

The set of non-financial indicators proposed by the author for retail companies are grouped by areas of ESG transformation, as well as by Sustainable Development Goals. The publication of the proposed indicators in the annual report or sustainability report is intended to help management and interested stakeholders evaluate the results of ESG transformation of retail companies in more depth and detail.

ORGANIZATION MANAGEMENT

77-89 213
Abstract

With the increasing uncertainty of the external environment, the capabilities of companies become the driving force behind their operations and development, making the management of these capabilities an important task for management. The aim of the research is to develop a toolkit for measuring a company’s capabilities, assessing their condition, and evaluating their impact on productivity. The author’s concept is presented, according to which the final results of the company’s activity are formed through the mechanism of interaction of the company’s organizational capability with acquired resources, the formation of resource capabilities (production, financial, labor, and market) and their transformation into tangible and intangible products. Based on this model, methodological guidelines have been developed for measuring the capabilities of organizations and assessing their impact on the final results, a value-functional approach to selecting appropriate indicators, and analytical tools. The following methods have been substantiated: modeling, the indicator method, data convolution, scaling, and statistical methods. To measure capabilities, it is proposed to use indicators aggregated into composite indices through a developed algorithm. The use of sales growth rate, market capitalization, profit before taxes, and net cash flow as the final results of the company (productivity indicators) has been justified. To solve analytical tasks at different levels of management, combinations of methods, tools and indicators called “research formats” (detailed, diagnostic, express diagnostic analysis) were developed. The results of the empirical testing of the author’s research are presented: through detailed analysis, the validity of the proposed approach and tools has been established, and through diagnostic analysis, the stability of the selected indicators and constructed mathematical models beyond the observation period was identified. The result is a toolkit for researching crucial company’s capabilities, enabling management to analyze and monitor these capabilities, assess their productivity, make forecasts of productivity indicators, and develop a system for managing the organization’s capabilities.

INFORMATION AND DIGITAL TECHNOLOGIES IN MANAGEMENT

90-103 217
Abstract

The relevance of the research topic is due to the increasing spread of e-commerce. For the effective development of a company in this area, a strategy with certain features is necessary, and the purpose of the study is to determine the author’s concept of its development. The article reflects the most important stages of this process, defines the main competencies of developers. When forming the strategy, the following aspects were taken into account: a short period of time allowed for making managerial decisions; the need for highly qualified personnel developing a strategy, carrying out promotion and contacting the consumer, as well as the fact that innovations, the search for free markets serve as a source of development for e-commerce companies, which corresponds to the strategy of the “blue ocean”. The study was carried out using methods such as analysis and synthesis, induction and deduction, a systematic approach the authors analyzed an array of scientific publications on the topic under study. The results of the work are of practical value for specialists involved in strategic planning in the field of e-commerce, as well as for the researchers and students interested in the issues discussed in the article.

PROJECT MANAGEMENT

104-115 430
Abstract

The purpose of the study is to review the current positions and views of the scientific community regarding the influence of cognitive distortions (both individual and group) on decision-making within such an approach to project management as agile framework. The article defines the concepts of “project”, “project management”, “agile project management framework”, “heuristics”, “cognitive distortions”; it describes what kind of decisions (according to the hierarchical structure) can be made when using agile project management frameworks. On the basis of analysis of a number of scientific works, the existence of the problem of success (efficiency) of implemented (including IT) projects even if modern flexible frameworks of project management are used is fixed. The author of the study considers the concept of heuristics and cognitive distortions (both individual and group), describes the manifestation of individual and group cognitive biases, gives examples of individual and group cognitive biases’ impact to decisions taken in Agile project management. As a result, the author proposes a classification of likely to manifest individual and group cognitive biases at each of the three levels of decision-making in Agile (according to the hierarchical structure): operational decisions, tactical decisions, strategic decisions. The author also provides an overview of the development of decision-making theory and describes three main approaches to the consideration of the empirical decision-making process: according to D. Kahneman and A. Tversky (heuristic approach; behavioral economics), according to G. Gigerenzer (ecological rationality approach), according to G. Klein (naturalistic approach). The author also identifies a possible further vector for the development of research in this direction. The result of the work was the classification of probable individual and group cognitive distortions at each of the three levels of decision-making in flexible project management frameworks (according to the hierarchical structure): operational, tactical, and strategic.

PERSONNEL MANAGEMENT

116-126 282
Abstract

In the conditions of modernization of higher education, the importance of effective methods of managing the personnel potential of universities and higher education institutions is increasing. The use of segmentation allows you to form an effective strategy for personnel management of various categories, minimize personnel risks, save time and financial resources. The purpose of the study is to identify the technologies of behavioral segmentation of the organization’s personnel and to consider the possibilities of their use in the management of the human resources potential of higher education institutions. The analysis of the data of sociological surveys indicates the presence of significant difficulties in conducting behavioral segmentation of university teachers, which is due to a wide range of objective and subjective factors that determine the specifics of professional strategies of teachers. Based on the research results, a variant of behavioral segmentation of teachers is proposed, taking into account two factors: on the one hand, the level of expectations from work, requests to the employer, the most significant for teachers, on the other hand, the level of practical implementation of requests and expectations from the professional activity of teachers. The general characteristics and boundaries of the segments allocated depending on behavioral characteristics can become the basis for the development and implementation of a differentiated personnel policy, the formation of an effective system of motivation of employees of different categories. The behavioural segmentation of teachers, proposed by the author of this study, is based on general marketing approaches to the analysis of motivational orientations and preferences of a specific category of employees; the article considers a wide range of factors that determine teachers’ satisfaction with their work. The complexity of the implementation of these approaches is due to the fact that there is no universal toolkit for behavioral segmentation of personnel, and the choice of criteria and methods for separating and dividing personnel should be specified each time taking into account the objectives facing managers.

THEORY AND PRACTICE OF MANAGEMENT

127-142 240
Abstract

The medical industry is strategically important for the national economy and healthcare. The COVID-19 pandemic has shown the importance of local MedTech capacity and production facilities to meet the needs of the healthcare market. The purpose of the study is to conduct the analysis of the Russian market of artificial lung ventilation devices (ventilators). Materials and methods. The analysis of customs statistics data was carried out by the Ministry of Foreign Economic Activity of the Russian Federation (RF), the Federal Customs Service of Russia (FCS Russia), Federal Tax Service of Russia (FTS Russia), Federal State Statistics Service (Rosstat), the Ministry of Economic Development of the Russian Federation, the Ministry of Health of the Russian Federation, Federal Service for Supervision in the Sphere of Health Care (Roszdravnadzor) as well as the Commodity Nomenclature of Foreign Economic Activity (FEACN RF). During the study, statistical methods were used, as well as analysis and synthesis. The author determined the number of ventilator models present on the Russian market, the dynamics of their import and export volumes (during and after the COVID-19 pandemic) in the country context. Results. Up to 200 ventilator models from 87 vendors are represented on the RF market. The volume of imports of ventilators in 2022 amounted to $ 32.0 million (2.2 billion rubles). After a jump in imports during the COVID-19 pandemic in 2021, the volume of deliveries fell to 43 million (-23% by 2019), and in 2022 the decline was 25% (-44% by 2019). In 2020, the imports volume of value of ventilators increased 6.5 times. In 2021, the volume of imports and exports immediately fell below the indicators of the pre-crisis period. Deliveries from Germany decreased by 52%, the USA — by 86%, Korea — by 98%, France — by 29%, Slovakia — by 36%, and from Sweden stopped altogether. China has increased the volume of imports, adding 81% by 2021, and Switzerland to 41%. The volume of exports amounted to $ 383 thousand (410 million rubles), including exports to the EAEU countries amounted to $ 88 thousand, exports to non-CIS countries decreased by 95% (from $ 6.7 million to $ 0.3 million in 2021-2022). Conclusion. The results of this study can be applied by Russian ventilator manufacturers to assess the growth potential, as well as by government authorities to set priorities for strategic development by segments of the medical devices market.



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ISSN 2304-022X (Print)
ISSN 2618-9941 (Online)