Now much attention is paid to development of innovative and digital technologies, advance on the market of innovations of grocery, technological and also organizational and administrative character that result, as a rule, are resultant effects. The tourism industry an important element of any economic system where resultant effects are shown especially brightly and visually, owing to continuous emergence of new requirements. The innovative activity of the hotel organizations in this context is of particular importance consisting in need of obtaining by them competitive advantages and fuller satisfaction of dynamically changing consumer demand for the tourist product made by them. To assess the innovative activity of organizations and its innovative competitiveness are widely used indicators of innovative activity of the organization. One of the main directions for the creation of quality services is the strict observance of the parameters of comfort, which are developed by the practice of the tourist business and are universal for hotels, catering facilities or a travel company. The most significant innovative technologies include the use of the Internet in order to promote and implement a tourist product and real competition for tourism organizations.
Investor expectations, rather than fundamentals, are increasingly influencing the value of a company. At a time when nonfinancial assets are becoming an important component of determining the value of the company, the disclosure of non-financial statements as a source of more extensive and meaningful information than financial statements, is becoming an increasingly popular topic of discussion of the scientific and business communities. Non-financial reporting includes "various types of external reporting provided by organizations to their stakeholders and covering those aspects of the organizations that go beyond the historical framework of financial performance". The information contained in non-financial reports can help investors form an opinion about the intellectual, financial, natural, human and social capital of the company and make a decision about investing. In the developed world, the publication of nonfinancial statements has become a common norm, while in Russia only a small proportion of companies still issue this type of reporting. The study of publishing non-financial reports dedicated to both theoretical and empirical literature, most empirical studies showed a positive effect of issue of non-financial reporting on the financial stability of companies. However, these studies do not focus on the impact of the publication of non-financial statements on the financial performance of companies in Russia. The purpose of this article is to study the impact of the publication of non-financial statements on the financial performance of Russian companies with the identification of intersectoral features. As a result of this study, it will be possible to understand how the disclosure of non-financial information affects the financial performance of Russian companies. From a practical point of view, this can help managers of companies in various industries to realize the importance or, conversely, the absence of the need to publish non-financial statements as a factor that can increase the credibility of the company in the eyes of investors and positively affect the financial results.
The paper looks into the specifics of cross-border investments related to changes in the direction of capital flow. The growth factors regarding the export of capital have been identified from the point of view of the Neo-Keynesian theory of investment, which describes a situation when the economy of a country demonstrates a stable excess of the gross saving rate (gross saving to GDP ratio) over the gross accumulation rate (gross accumulation to GDP ratio), which can be the result of forcing exports and/or rapidly growing prices for the main export commodities. The paper presents the results of the evaluated international investment activity of the Russian Federation in 2018-2019, formed with standard components. The main indicators, characterizing financial stability and positions of the Russian banking system given the sectoral limitations, have been reported. The key trade and investment positions of the Russian Federation and the EU countries have been analyzed. Calculations have been made to demonstrate the volume of direct Russian investments in the EU countries within 2010-2017. Some peculiarities have been identified and the presence of asymmetry in the investment cooperation between the EU and the RF has been confirmed. Specific features of the Russian export of capital have been revealed. A range of factors, preconditioning a growth of flow of Russian bank capital to the countries of the EU, has been formed. The main parameters of the international investment activity of Russian banking institutions have been presented and some data have been given on the geographical distribution of foreign assets and liabilities of the Russian bank sector by groups of countries and individual (most attractive for Russian investment) countries of the world. It has been concluded that supporting European expansion of the national banking institutions could be one of the prioritized directions of the state policy of the Russian Federation in the banking sector. MANAGEMENT OF FINANCES MANAGEMENT OF FINANCES Public Administration Issues. 2019. Special Issue II Keywords: Neo-Keynesian theory of investment, sanction limitations, international investment position, bank capital fl ow, macro-prudential indicators, investment positions, export of bank capital, investment cooperation.
This article has researched role of leaders in developing expertise in teaching and their influence on teachers in secondary school in Kazakhstan. Also, how principles can affect to educators developing to meet needs and challenges of today's trends of teaching and learning. The following research report has been precisely written to evaluate the exact role of leadership practices in the development of expertise in teaching and in what manner the expert teachers or the principals help to develop expertise across various departments of the schools.
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