An important component of the external medium where a modern Russian high-technology enterprise operates has been conceptualized in this article with rergard to its tax environment. The indispensability of the existence of counterparty linkages between a Russian enterprises and enterprises that are actually or institutionally located abroad, as well as the indispensability of the existence of other international economic activities of Russian legal entities have been postulated. A taxation system relative to a legal entity has been proposed. Systemic shortcomings of the present-day in the Russian taxation system have been discovered, primarily relative to specific conditions under which a Russian high-technology enterprise with international linkages conducts its business. We have provided an illustration of how an enterprise in question will be embedded in the system of incompatible and, accordingly, conflicting, in a general case, structurally and parametrically, taxation frameworks. A series of specific conceptual and implementationrelated transformations has been proposed to enhance the heterogeneity of the taxation operation framework and to rationalize its fiscal and regulatory functions.
Considered as conceptual, mathematical and algorithmic ways to resolve uncertainty that occurs sporadically when there is a finite set of estimations of a dynamic trajectory of a quantitative characteristic value of an arbitrary length when various DMSS types are functioning. The consideration was limited to a case of non-discrete characteristics, while assuming that the information about the values of the extent of indetermination of those estimations is a priori known. In this article is formulated and solved for a complex problem task for the resolving of a respective uncertainty, which is conceptually and instrumentally complicated by a rigorous requirement to increase the reliability of the resultant estimation. This article proves the conceptual universality of the proposed procedure for the resolving of uncertainties. A deductively generated hypothesis as to mechanical applicability of the method is used on a case of a countable set of estimations.
Purpose: Managerial conditions of economic operation of a high technology enterprise as it integrates into the global economy that is essentially postindustrial and globalized were considered in this article. Design/Methodology/Approach: An inevitable immersion of the enterprise into the well-developed external infosphere, as well as a membrane borderline between the external and the internal infospheres were shown. The enterprise was represented duallyas both a donor and a recipient of information resources. Findings: An interpretation of the content of the infosphere was presented. Multiple causes of the discrete nature of the enterprise's infosphere implementation were shown. The concept of "informational economic transparency" of an enterprise was introduced, and multiple components determining transparency levels were described. Practical Implications: The influence of transformations of informational economic transparency of an enterprise on external impacts on it from legal relations parties. Positive and negative effect of increases and decreases in the informational economic transparency of the enterprise were highlighted in the context of its influence on the economic counterpart and conflict-studies situations. The understanding of the specialized control object was provided. The optimizability of a level of the transparency in the aspect of target orientation of the enterprise was demonstrated. Originality/Value: A structural prototype to the primary support managerial toolkit in the shape of a DSS, a recommender system, allowing to conduct required feasibility studies of managerial decisions was proposed.
Studied the problem of integrated self-management of multilevel hierarchic groups and quasi-groups under modern economic conditions, based on intellectual recommending Decision Support Systems (DSS). Split-level stereotypical linear organizational structures and project organizational quasistructures involved in implementation of separated product projects and project groups have been conceptually unified. Proved that this unification in question engenders, for each management level, a coordinating inter-project managing system that is toponymical identical to the managing system of this level. Demonstrated that relevant management is organically whole and can be viewed as self-management of a general corporate structure. Discovered that hierarchic economical management can be in principle reduced to a finite sequence of bilevel economical managements of general corporate structures, where the order of hierarchy levels descends from the top level to the bottom one. Presented a schematic description of the basic procedural modes of operation of the respective recommending DSS.
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