Relevance. Education is a significant factor in economic growth. However, the discussion about the principles for distributing higher education funding is still open, and the cases of individual countries are not sufficiently covered in research literature. Research objective. The study aims to determine the principles of financing based on the case studies of Russian universities. Foreign financing mechanisms are analyzed and compared with Russian practice that has similar foundations. Financing mechanisms are classified according to their distribution principle. Data and methods. The statistical base for the study is the data of a large-scale higher education monitoring project of 2019-2021. The study was conducted in more than 650 Russian universities. In order to determine the principles of financing, a correlation analysis is carried out to identify the correlation between the indicators. Universities are grouped by regions with different socio-economic characteristics, subgroups of universities within the regional division were identified. Results. The distribution of funding among Russian universities is based on the principles of quasi-competition and equalization. Universities located in regions with low indicators of socio-economic development are mainly financed to achieve equalization of educational activities, and, as the socio-economic situation in the region improves, funding is channeled into equalization of research activities. Another more obvious conclusion is that research activities of universities that participate in state programs are funded based on competition, while other universities have lower correlation between indicators, which leads us to the assumption that other universities’ research activities are funded based on the principles of equalization. Conclusions. The novelty of the study is the results that enrich the understanding of the principles for funding distribution in the Russian higher education system. Contrary to most studies of the concentration of resources around a limited number of institutions, the study concludes that resources and funding are distributed based on equalization, supporting the less competitive units of the system, and directing funding to regions with less stable socio-economic characteristics.
The COVID-19 pandemic has had a significant impact on the economy at all levels, from global markets to micro-enterprises. At the same time, the pandemic and its consequences have left a wide digital footprint. Its study seems to be extremely relevant, since approaches to the analysis of the digital footprint of a pandemic and the use of its results for risk management can be successfully applied in the event of similar threats. The relevance of the problem is also recognized by economists who note the significant impact of the pandemic on the economy and economic theory in general. The aim of the study is to develop approaches to the rapid quantitative assessment of the impact of the pandemic on the university based on the data of accounting financial systems, their testing and generation of proposals for minimizing the risks of financial and economic activities. The scientific hypothesis of the study is that based on the analysis of data transmitted to the social insurance fund on the disability of employees, the effectiveness of risk management of financial and economic activities in a pandemic at the university level can be improved. Growth in efficiency is ensured by adjusting plans to minimize risks, taking into account the heterogeneity of the impact of the pandemic on employees depending on age, gender, and belonging to the category of personnel. For data integration and analysis, the authors used Data Science approaches. Using the data of Ural Federal University as an example, the information content of the analyzed data is shown and what management decisions to minimize risks can be made on their basis. An approach to the quantitative analysis of the impact of the pandemic on employees of a legal entity is proposed. The effectiveness of using distance learning to counter the pandemic, the vulnerability to the pandemic of certain categories of employees, the gender structure of disability are demonstrated. The theoretical significance of the work lies in the development of approaches to the use of financial information to improve risk management. The information obtained can be applied in practice, in particular, to clarify the calculation of reserves, improve technical specifications in the development of information systems.
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