The race of states for digital leadership faces the challenges of digital transformation foresight, providing combinatorial effects and acceleration of digitalization processes, contributing to a more efficient allocation of limited financial resources. This situation determines the relevance of the authors’ study, which aims to develop an appropriate model for the allocation of funds for digital technologies. The methodology of the study is based on the concepts of technological modes and cyclical development of the economy. The paper presents the authors’ definition of the concept “digital space,” which is new to Russian scientific literature. The key research method is mathematical modeling. The scientific novelty of the paper is chronological architectonics of digital transformations, built by the authors, and the model of distribution of financing under the investment constraints due to the trust limit of the society institutions, the time of fluctuations of the system of technological adaptation, and the response of the institutional environment to the digital limits of the transformations. The practical significance of the proposed models is the identified tandem interconnected digital technologies of the areas of combinatorial effects that accelerate the dynamics of Industry 4.0, as well as the resulting tools for the effective management of digital technology financing. The obtained theoretical and empirical results are desirable for the heads of government agencies, foundations, corporations, and development agencies, as well as enterprises interested in accelerating digital transformation and increasing strategic competitiveness in the digital space.
Digital transformation covers more and more spheres of life and countries. Digitalization of public administration can provide a serious increase in its quality and efficiency, contribute to the accelerated socioeconomic development of the whole society. First of all, the application of digital technologies in regulatory decision-making works for this task. The author reveals that digital technologies make it possible to take "proactive" measures consistent with external challenges, objective data and public attitudes. The article describes the examples of the application of digital technologies in public administration. As part of the administrative reform and the transition to e-government, some information mechanisms have been introduced in Russia to improve public administration (for example, a significant amount of information has been disclosed on official websites, platforms have been created on the Internet to post information about drafting legal acts and their public discussion). However, digital technologies open up new horizons. In Russia, the practical side of the digital transformation of public administration has been worked out slightly, which determined the relevance, purpose and objectives of the research to analyze the experience and prospects of the application of digital technologies in public administration and, in particular, regulatory decision-making. The measures for the application of specific digital technologies in the assessment of regulatory acts (in the regulatory impact assessment) are propose in the research, and their importance for improving the quality of the formed at the same time regulatory environment is shown.
The article deals with the impact of the Covid19 pandemic on accounting and financial reporting in terms of the presentation of certain items in the income statement, the assessment of accounting judgments, key sources of uncertainty, and business continuity assumptions. The research focuses on the features of amendments, algorithms, and principles for implementing the provisions of IFRS in 2020: IAS (1) The authors proposed an algorithm for transforming (adapting) financial statements from RAS to IFRS. The article, systematized the approaches representing the key areas in the adaptation of the relationships that create the accounting environment for the successful implementation of the objectives of the transition to IFRS. An integrated approach to the adaptation stages takes into account the external and internal environment of the elements of the transformation of financial statements. The stages interact and are set up for the result of a successful transition to the formation of financial statements in accordance with IFRS. The authors note that the factors affecting the efficiency, reliability and high operational effect of the stage depend on many variables. The authors have developed a model of procedures for accounting and control assessment of elements compatibility for the adapting, and unifying stage of transition from RAS to IFRS.
The sustainability of the development of old industrial regions is under threat during the 4th industrial revolution. Social, institutional and innovative factors are becoming critical for development in addition to task of solving environmental problems. The article describes methods of assessment of sustainable development factors of the old industrial region. The old industrial regions of the Ural Federal Okrug became the field for approbation of method. Results of analysis showed the preservation of environmental threats and food security of Ural regions. The Sverdlovsk and Chelyabinsk regions demonstrated a high level of development of the industry and regulatory environment, and sufficient financial independence. Subsidized dependence, the decline of industry and bad regulation characterize the Kurgan region. Thus, a high quality of regulatory environment and level of development of social sphere, innovative orientation of the economy ensure the sustainable development of the Sverdlovsk and Chelyabinsk regions. Low parameters of sustainability factors for the Kurgan region keep it in the trap of socio-economic failure. The research confirms the hypothesis of a high correlation of factors and their influence on regional development. The conclusions have practical significance for regional authorities and development corporations.
The paper deals with the controlled parameters of the system for assessing the regulatory impact (RIA) in a federal subject of Russia. The methodological basis of the study is a set of regional economics approaches and neoinstitutional economic theory. Based on the methods of systemstructural and factor analysis, the author points out a number of elements of the RIA system in a federal subject of Russia: actors, organisational structure, subject field and assess ment technique. We analyse the content and effect of the controlled parameters on the quality of assessment, the functioning and the development of the entire RIA system. In particular, the paper specifies the system's actors, clarifies their functional roles and interconnections in federal subjects of Russia. The study develops effective measures for managing the revealed parameters of the RIA system, including those conditioned by digitalisation of economy. The research results and the author's proposals can be useful for government officials to perfect the RIA system in federal subjects of Russia, which, in turn, can contrubute to the formation of a favourable regulatory environment and business climate of a region.
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