The pre-school education system is currently going through difficult times due to lack of funding, which in turn leads to under-staffing and lack of places in these institutions. The problem is particularly acute in rural areas, where sometimes there are no pre-school institutions. The problems facing the social sphere of the region, force rural residents to migrate in search of more comfortable conditions and often the choice falls not on the Omsk region. The departure of the rural population impoverishes the region, as the most active and promising workers leave, which affects the performance of enterprises, leaving them without highly qualified specialists with vast experience. All these problems cause the need for more radical transformations of this link of the social infrastructure of the region, where one of the important factors is the financing of preschool institutions. Keywords-quality of life, preschool institutions, financing, budget, social factors.The research was carried out with the financial support of the RFBR and the Government of the Omsk region in the framework of the research project "Study of the system of indicators of the level and quality of life of the rural population, allowing to assess the results of social development of rural areas of the Omsk region" № 18-410-550024 р_а.
All areas of the agricultural sector, including the processing industry in the field of crop production, are currently being actively automated. Financial accounting as a provider of data for managerial decision-making plays an important role in the activities of all agricultural enterprises, that is why its data processing technologies need improving. The analysis of the studied automated systems showed that they do not always satisfy all the needs of agricultural enterprises, since they cannot provide data on such agricultural work as harvesting and sowing. Therefore, the role and need for changing approaches to the automation of managerial accounting in agriculture are increasing. The authors propose to provide the 1C system with additional functions, which will allow enterprises to regularly receive data that are most important to them during harvesting and sowing seasons and will allow the enterprise management to make informed decisions to increase the intensity of work and optimize the timing of their implementation. The authors' recommendations can be used both by agricultural enterprises and regional suppliers of automated services.
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Nowadays the issues of labor costs are the most relevant in Russia. In the context of the spread of coronavirus infection, this issue became even more significant in healthcare. Even before the pandemic, our country was actively improving the legal framework in the field of healthcare as the basis for the formation of a competent system for the remuneration of medical workers. At the federal level, the decisions are being made to increase the level of wages of medical workers, as well as to determine the optimal structure of the wage fund. In addition, the underdevelopment of the regulatory system in the field of health is revealed. In these conditions, accounting serves as the main provider of information and a source for the analysis of the transformations taking place in medical institutions regarding wages. The authors examined the stages of development of legislation on the remuneration of medical workers and substantiated the need to clarify such concepts as analytical and synthetic accounting in order to calculate remuneration. In addition, the article discusses the features of wage accounting and its documenting in the healthcare system as one of the varieties of budget accounting.
The article is devoted to the analysis of migrant crime in the Moscow megalopolis, Muscovites' perception of the advantages and disadvantages of migration for the megalopolis, types of crimes committed by migrants, and the image of a migrant criminal in the eyes of Muscovites. Upon the analysis of scientific literature and results of sociological research, the authors thoroughly examined the reasons and factors of migrant crime. The article is written based on the contrast of the official data provided by the Ministry of Internal Affairs and the populist opinions of Muscovites about migrant crime in the Moscow megalopolis.
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