The publication, consisting of three parts, analyzes the experience of implementing participatory and initiative budgeting in the regions of the Siberian Federal District (SFD), which are participants in the Project of the Ministry of Finance of the Russian Federation and the World Bank «Development of initiative budgeting in the Russian Federation». The first part of this publication is devoted to the analysis of the experience of the Krasnoyarsk Territory, the second part is devoted to the development of initiative budgeting in the Altai Territory and the Irkutsk Region. This section of the publication (the third part) it is devoted to the implementation of the practice of initiative budgeting in the Novosibirsk region.
The article summarizes the research results of the authors of this article, other domestic and foreign scientists and practitioners who have devoted their work to the formation of corporate non-financial reporting, the study of the causes of the emergence and development of integrated reporting, as well as its main functions, including information-analytical, coordinating, regulatory functions and goal-setting functions. The stages of formation and development of integrated reporting are structured and their key events are commented on. The influence of the theory of rational expectations, institutional theory, market value theory, theory of organizational behavior, the concept of dynamic abilities on the development of integrated reporting is evaluated. The author substantiates the fact that the development of the theory of corporate governance based on the ideology of successful development, integration of the interests of companies with national socio-economic interests, requires modernization of the methodology of integrated corporate reporting, combining financial and non-financial reports (and indicators characterizing them) into a single model, which will increase the degree of openness and accountability of the company, the quality of external, internal audit and the effectiveness of its activities. According to the authors, the unified concept of corporate integrated reporting should be structured around the strategic objectives of the company, its business model and corporate governance model, focused on improving the quality of interaction with stakeholders, achieving sustainable success and transition to sustainable investment. Special attention is paid to the domestic Concept of development of public non-financial reporting and evaluation of its Implementation Plan.
This article is devoted to the problem of the urgency and the possibility of using the EU experience in the development of the common financial market of the EAEU. The integration issue is considered in political, legal, and institutional aspects. The article has a general theoretical and legal character, therefore, the emphasis is placed on legal and doctrinal issues, special attention is paid to the analysis of the Treaty on the Eurasian Economic Union and its protocols, as well as identifying obstacles to the financial integration of the Union and ways to eliminate them. The article presents as an example for the EAEU markets mega-regulators in the EU financial markets and their impact on the eurozone economy during the COVID-19 period. The article proposes further steps required to consolidate financial integration and improve the future stability of the EAEU financial market.
The publication analyzes the experience of implementing the practices of participatory budgeting in the regions of the Siberian Federal District in the framework of the directions of the project of the Ministry of Finance of the Russian Federation "Budget for citizens". the implementation of the practice of participatory budgeting from 2019 to 2022 in the Krasnoyarsk Territory, the Altai Territory, the Irkutsk Region, the Novosibirsk Region, the Altai Republic, the Tomsk Region, the Kemerovo Region, the Republic of Tyva, the Omsk Region is considered.
An ecosystem can be either a biogeocenosis created by nature, or an artificial environment created by man. Strong conceptual analogies can be drawn between the artificial environment, for example, the innovation ecosystem, and the biological ecosystem, which is demonstrated in this article, which shows the development of theoretical views on the categories of «ecosystem» (natural, biological) and «innovation ecosystem».
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