The article is devoted to the study of unsolved problems of the human capital theory, as follows the determination of the mechanism of human capital formation, methods of economic analysis of its effectiveness and accounting costs for its formation. The authors rely on the approach to the definition of “human capital” generally accepted in the economic theory, in terms of which it is a complex of knowledge and the most important resource for sustainable development of the economy, as well as on the structural and systematic approaches, according to which the components of human contribute to the sustainable development of the economy capital acting in concert with each other. In this setting, the main unit of human capital is the member of the creative class. The authors consider a cost approach as the methodological basis for accounting and evaluating human capital in practice. As the main research methods, the authors use the model-building technique for the formation and accumulation of human capital, special methods of economic analysis and statistics. The theoretical and practical significance of the study lies in identifying the management mechanism of human capital formation and validation of the integrated assessment methods and the methods of accounting the effectiveness of the costs of developing human capital in the enterprise management system, which were tested when measuring the effectiveness of the particular enterprise’s investments in human capital.
Aim. To study the impact of the Green Deal of Russia program on the development of the country's economy, to analyze the main problems and prospects for its implementation in the medium and long term.Methods. The study was conducted using theoretical system analysis, induction, deduction, comparative‐descriptive analysis, general scientific method of accounting.Results. Currently, the most dynamically developing countries of the world are looking for ways to ensure the establishment and development of a green economy and the conservation of existing biodiversity in ecosystems. The Russian Green Deal project is a large‐scale concept for the development of the country until 2050 with an emphasis on decarbonizing the economy and restoring the environment. The authors made an attempt to answer the question, what are the prospects for the implementation of the "Green Course of Russia" program in the country. The implementation of the strategic initiatives of the "Green Deal of Russia", according to the study, will require significant both current and investment costs. The authors concluded that it is necessary to carry out a set of organizational, rule‐making, administrative and managerial measures on the part of the state and society aimed at structural modernization of the entire socio‐economic system of the country.Conclusion. The need to implement the main provisions of the "Green Deal for Russia" program is beyond doubt, as the whole world is facing serious global environmental challenges that can destroy humanity itself. At the same time, the issue of readiness for the structural modernization of the Russian economy through the transition to the development of clean energy, energy efficiency, and the development of a cyclical economy remains open and uncertain.
Aim. To investigate the process of formation of the circular economy in Russia within the framework of ensuring sustainable development and to identify the problems of forming a circular economy and the barriers that hinder the process of implementing business models of a circular economy in enterprises.Materials and Methods. Our study is based on systems analysis, comparative and statistical methods.Discussion. The research results have confirmed the necessity of transition to the formation a circular economy in Russia. This is despite the fact that the volume of recycled waste arising from production and consumption in Russia is growing faster than that of its generation, the actual proportion of recycling and waste disposal is growing rather slowly (somewhat more than 50%), while the proportion of the volume of production and consumption waste placed at company facilities, on average, amounted to 50% for the period analysed. Greenhouse gas emissions also have a negative impact on the environment with those of the "Economy" sector accounting for almost 79% thus determining the relevance of transition to renewable energy.Conclusion. The transition to a circular economy, in particular as a result of the use of renewable energy, will reduce the negative impact of anthropogenic pressure on the environment and ensure a balance between the environmental, economic and social components of sustainable development.
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