Theoretical and Methodological Aspects and Applied Features of Strategic Planning of Regional Tourism Development
Alexander Kovalev,  Elena Tyunyukova,  Natalia Shchetinina
DOI: 10.17212/2075-0862-2022-14.4.2-337-350

The article presents some aspects of the implementation of regional policy in order to enhance the development of regions through the formation of strategies as tools for strategic management of the region. Special emphasis is placed on the specifics of strategic planning of tourism development in a regional context, which is based on a strategic analysis of the current socio-economic situation of the region using social and economic evaluation criteria. The groups are identified and the characteristics of the economic development indicators of the regions are given, the specific characteristics inherent in regional tourism in the context of its strategic planning process are determined. All of the above processes create a new configuration of the spatial development of the country, through the formation of zones of advanced economic growth, including using the sectoral specialization of the regions. At the same time, the competitive advantage of the regions of the South of Russia is determined by the tourist vector of their development as the most promising. The article describes the cycle of strategic planning of regional tourism development, which includes a number of stages: determining the goals of tourism development in the region; analysis of the external and internal environment of the development of the region; development of a concept and development strategy; development of an industry development plan; analysis of efficiency and effectiveness, adjustment of goals and methods to achieve them. The approaches to strategic planning of the development of socio-economic objects from foreign practice are presented, based on a system of indicators that allow an objective assessment of the development of its potential, which are understood as a set of characteristics formalizing the description of the main parameters that provide the choice of the optimal variant of the system functioning at different stages of the strategy implementation. In addition, the normative legal acts of various levels regulating modern socio-economic relations in the tourism sector of the regions are given; macro and micro tools for the development of regional tourism on the example of the Republic of Crimea are defined.

Cost Minimization: Philosophical and Methodological Analysis
Evgeniy Korolkov
DOI: 10.17212/2075-0862-2022-14.4.2-351-368

In modern economic literature, as well as regulatory documents, the concepts of ‘inputs’, ‘expenses’ and ‘costs’ are often used as identical to each other. At the same time, there are differences between them and their incorrect interpretation can lead to incorrect analytical conclusions and, as a result, erroneous conclusions and subsequent losses in the financial and economic activities of a commercial organization.

The problem of the theme in relation to ‘credit costs’ is also reflected in the fact that currently special regulatory documents regulating banking activities, such as     Federal Law “About the Central Bank of the Russian Federation (Bank of Russia)” and Federal Law “About Banks and Bank Activities” do not contain a decoding of the mentioned concepts of ‘expenses’ or ‘costs’. Moreover, another document that could clarify this issue – the Accounting Regulations “Expenses of the Organization” № 10/99 in paragraph 1 we read: ‘1. This Regulation establishes the rules for the formation in accounting of information on expenses of commercial organizations (except credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.’

In the paper, the author aims to differentiate the concepts of ‘expenses’ and ‘costs’, as well as to clarify and formulate such a concept as ‘credit costs’.

The subjects raised by the author could be interesting for external investors, specialists of internal services of a commercial bank analyzing the effectiveness of a credit institution and, of course, the top management of the bank, most interested in both the profitability of its own investments and the formation of further policy of the bank led by them.

The theoretical significance of the study lies in the consideration of different approaches to the concept of ‘costs’, the definition of banking instruments that affect the amount of credit costs, their systematization and the allocation of those that, according to the author, can be optimized without reducing the profitability of the credit organization. The concept of ‘credit costs’ is systematized.

Methodological Analysis in the Specifics of the Ecosystem Approach
Tatyana Berezova
DOI: 10.17212/2075-0862-2022-14.3.2-275-290

The global trend towards digital transformation opens up new opportunities for every economic entity, intensifies the transformation of business processes in the system of accounting and analytical support, and is not limited to the introduction of new technologies. In the current situation, scientific approaches to the study of accounting and analytical systems, such as evolutionary, institutional, structural, etc., are applied in isolation from each other, and do not take into account all the interrelations and conditions of the functioning of economic entities. The ecosystem approach is proposed as a new theoretical and methodological basis. The ecosystem approach in scientific research involves the consideration of the object of study as an ecosystem. The purpose of this article is a methodological analysis of the subject field associated with the concept of ‘ecosystems’.

In the course of the research a mixed methodology was used, which included the method of content analysis of publications of foreign and Russian authors, in-depth bibliographic analysis, study and synthesis of theoretical material devoted to the research topic, as well as systematization and grouping of the obtained data.

The analysis identified four main research discourses of the ecosystem approach: entrepreneurial ecosystem, business ecosystem, innovation ecosystem and platform ecosystem. Their underlying aspects, key components and the focus of research on the concepts are identified. It is revealed that the term ‘ecosystem’ is applied to various ontological units (environment, stakeholders, platforms, business models, universities, etc.) and focuses on analysis (ecosystem strategy, value proposition, etc.). It is concluded that when using the ecosystem approach in scientific work, it is necessary to specify within which discourse the study is conducted and what the level of analysis is focused on.

Transformational and Transactional Functions of Economic Activity (Historical and Economic Outline)
Evgeny Dyatel
DOI: 10.17212/2075-0862-2022-14.2.2-215-238

The article studies the historical and logical relationship of the transformational and transactional functions of economic activity: it determines the belonging of the abovementioned concepts to the categorical core of economic science; it specifies their characteristics and volume; examines the features of realization of the studied functions in various historical conditions. As the primary method, we used the structural-logical analysis of empirical and theoretical research results on the topics covered. Transformational activity, according to the author, expresses the dialectical unity of production and consumption. The transaction is analyzed as a technological (O. Williamson) and/or legal (J. Commons) link between these processes. The origin of transactions is associated with the emergence of a transformational surplus designed to meet rising needs. The available historical and ethnographic data allows us to trace this phenomenon retrospectively to the moment of the formation of social production. The economic content of transactions is derived from the dual nature of transformational activities aimed at (1) the creation of material products and (2) the objectification of technological information that determines distribution (transport, trade, housing and communal services, etc.). Their implementation is provided by administrative and legal services expressing ownership of the exchanged goods. It increased the efficiency of transactional support of human life with the use of money as a virtual bearer of economic information and a universal measure of the value of a commodity. In conclusion, the author raises a question about the nature of technological and economic shifts in the modern market economy, coinciding with the outstripping growth of transaction costs. Using the world-system approach of F. Braudel makes it possible to put forward a hypothesis about the transactional revolution that preceded the industrial revolution and is manifested in the rapid increase in financial assets. 

The Threefold Divergence of Socio-Economic Development in the Digital Age
Olga Buchinskaia
DOI: 10.17212/2075-0862-2022-14.2.2-239-260

The paper examines the relationship between wealth, knowledge and digitalization as a source of growth in the wealth of countries and individuals. It analyses the interrelation of those factors at micro and macro levels. The study employs elements of logical, comparative, graphical, and correlation analysis. The study shows the links between the income gap, the knowledge gap and the digital divide, forming a poverty trap at the individual level. The author notes that on the micro level, it is necessary to have access to at least two of the three factors to increase wellbeing. The paper shows that all three of the above-mentioned factors are subject to the Matthew effect, and restrictions from major market players may increase the divergence of economic development. At the macro level, the relationship between GDP per capita, the knowledge index and the digital competitiveness index is shown. Two clusters of countries have been identified for the development of knowledge and digital competitiveness. The first cluster, with a high level of digital competitiveness and knowledge, consists mainly of developed countries with high per capita income and China, the second cluster includes mainly middle-income developing countries, as well as developed countries lacking a penetration of digital technologies and the development of knowledge. As a result of the correlation analysis, it was revealed that the dependence of GDP on the level of knowledge is greater than its dependence on the development of digital technologies. However, there is a noticeable relationship between the knowledge index and the digital competitiveness index. The author concludes with the indirect impact of digital technologies on well-being at the macro level through the development of knowledge. For the countries of the cluster, represented mainly by developing countries with average incomes, there is an increase in the interdependence between GDP per capita, the development of knowledge and digital technologies, which indicates the potential for the development of the countries of this cluster in the implementation of the policy of knowledge development and rational policy on digitalization. It is necessary to focus not on the use of borrowed technologies, but on the development of own digital solutions for which the advancement of the field of knowledge is critically necessary. The policy of the knowledge sphere development should focus on increasing the status of the scientist and teacher, strengthening the interaction between a scientist-teacher and student. It is necessary to shift the emphasis from simplifying the education system to developing the creative and research potential of the student and the subsequent implementation of the gained research skills in small and medium-sized businesses.

System-Structural Approach to the Formation of a Conceptual Apparatus of Political Economy
Viktor Ivanitsky,  Evgeny Dyatel
DOI: 10.17212/2075-0862-2021-13.2.2-239-265

The paper poses the problem of the background as the conceptual apparatus of economic science, which is formed in the process of its historical development. The subject of the research is the study of fundamental works on the history and theory of scientific thought of the economic life of society; textbooks on the history of economic thought, economics and the economic way of thinking; scientific works that claim a notable contribution to the formation of a conceptual background. We have suggested that the diverse scope of ideas and concepts about the economic life of society needs to be aligned in a systematic approach that includes two basic options. In the traditional systemic-structural approach, the studied phenomena are derived from a single cause and a single foundation, which is most fully expressed in the Marxist labour theory of value. Difficulties arising in substantiating the key provisions of this theory have cast doubt on its scientific status and the possibility of practical application. General systems theory (GTS) has proven its heuristic potential in various fields of scientific knowledge, including modern microeconomic theory, which widely uses not only differential equations but also set theory, game theory, etc., and looks more promising for most representatives of the scientific community. The rejection of the cognitive potential of the systemic-structural approach seems premature. It makes it possible to analyze at the categorical level of scientific knowledge, starting from the foundations of Plato and Aristotle dialectics, using the logic of the scientific thought development presented in Hegel’s works, and its peak in the materialistic dialectics of Karl Marx. We should not forget what an important part of neoclassicism is the Austrian school, which ignores the calculus of infinitely small increments of utility and costs and gives preference to the systemic and structural vision of the subject. The authors advocate the synthesis of two fundamental directions of the systemic approach to the economic life of society, which will preserve the achievements of classical political economy as a background for modern economic thought.

How Can Philosophy Be Useful to an Institutional Economist?
Sergei Merzliakov
DOI: 10.17212/2075-0862-2021-13.2.2-266-283

In recent decades, economists are actively entering the space of other disciplines. This movement of economists into the field of research of other sciences was called “economic imperialism”. The result of this process is a more realistic representation the nature of man in economic science and the conditions for the formation of human behavior. One of the objects of economic research is culture: values, beliefs and models of human behavior. Analyzing the concept of cultural codes, V. L. Tambovtsev points out that the study of the individual cultural institutions influence can be more effective than the research work within the concept of “general - cultural” factors, i.e. culture as a “homogeneous monolith”. It is more productive to use the “piece by piece” strategy to explore its position on cultural phenomena, studying  the impact of a single cultural phenomenon on society. In this case, the influence of certain cultural institutions on the formation of certain behaviors is of interest. The purpose of the article is to analyze philosophy as a specific model of behavior, the formation of which can contribute to certain cultural practices. Objectives: to define philosophy as a specific model of behavior; to analyze the relationship of philosophy with value attitudes common in society; to indicate the potential of analyzing philosophy as a specific model of behavior for an economist. Conclusion: philosophy may be of interest to an institutional economist as a specific practice, i.e. as a model of human behavior that can be studied in a language of institutional economics. The movement of “economic imperialism” in the direction of philosophy will help to better understand the nature of man and the logic of his choice of actions.

Inspirational Concept of Scientific Management: Values and Ideals
Leonid Sidorov
DOI: 10.17212/2075-0862-2021-13.2.2-284-302

The article discusses the philosophical problems of the technocratic, bureaucratic nature of modern scientific management, indifferent to the moral sense of man. The purpose of the article is to consider the foundations of the humanistic concept of scientific management as an incentive moral communication that inspires a person. The author introduces the concepts of ‘metaphysics of management’ and ‘inspirational management’. He also determines the main properties of inspirational scientific management: the moral nature of values ​​and ideals, synergy, thought-sensory rationality, the unity of explicit and implicit, scientific and non-scientific knowledge.
Inspirational management is carried out in the process of popularizing scientific knowledge, system integration. The process of scientific management based on system integration presupposes, firstly, orientation of scientists towards moral meanings and feelings, professional self-improvement and civic activity. Secondly, it implies a team of like-minded people united by a common dream, values ​​and ideals. Thirdly, it is based on the development of applied scientific theories, social technologies, which have a symbolic character of incentive communication. Fourthly, in the process of extensive discussions, the popularization of scientific knowledge is taking place. Knowledge and scientific management acquire the mental-sensory character of persuasion. Systematic scientific thinking, the pathos of moral feeling induces a person to believe in his own strength, to achieve the set goal, to become better. It is noted that inspirational management has the properties of science and art. The author considers the main incentive symbols of the inspirational concept of management: system thinking, the meaning of life at work, scientific knowledge, an educated person - a professional and a citizen, progress, globalization of mankind, a social idealized project. The basic principles of the inspirational concept of management are based on the methods of dialectics and synergetics. The author comes to the conclusion that metaphysics of management presupposes the disclosure and realization of the essential moral human qualities and meanings. It is substantiated that the metasystem for the development of inspirational management is a social idealized project that includes elements of scientific, philosophical knowledge, dreams, utopia, ideology, moral, including religious values ​​and ideals.

Assessment of the Development Level of the Russian Financial Market at the Stages of Economic Growth
Alexander Novikov,  Irina Novikova
DOI: 10.17212/2075-0862-2021-13.1.2-235-264

The article examines the development of the Russian economy in its modern capitalist period. The authors emphasize that when analyzing the dynamics of GDP, there are five stages that have significant differences: growth rates, models that stimulate growth, sources of financing for economic growth, and other reasons, the totality of which determines the ‘face’ of each of the selected stages. The authors substantiate the necessity and possibility of using the potential of the financial market to stimulate economic growth. At the same time, considerable attention is paid to the justification of the impact of indicators that characterize the financial market within the framework of the institutional (financial institutions) and instrumental (financial instrument markets) approaches. The authors highlight five stages of Russia’s economic growth: economic (transformational) decline (1991-1998), rapid recovery economic growth (1999-2007), decaying recovery economic growth (2008-2012), stagnant economic growth (2013-2019). The article shows the importance of the financial market for the implementation of the main tasks at each stage from the standpoint of expert assessment of indicators of the development level of the financial market: depth (the importance of institutions and financial market instruments relative to macroeconomic indicators), availability of services provided by institutions and financial instrument markets, stability (the ability of financial institutions to continue providing services in the event of force majeure and financial market volatility), efficiency (the attractiveness of the market for business).

The authors of the article believe that in 2020, a new fifth stage of Russia’s economic growth began, the potential of which can be revealed through the use of financial boost tools. At present, Russia is in a unique situation of a combination of a crisis based on both a demand model and a supply model. The authors propose specific measures to use the potential of these models. The combination of the measures used will reveal new opportunities for the development of the economy and society. These opportunities can be obtained by using the ideology of the strategy of accelerated financial development of the economy – financial boost.

Social Risks of the Digital Economy
Mikhail Chernyakov,  Maria Chernyakova
DOI: 10.17212/2075-0862-2021-13.1.2-265-282

In recent years, the digital revolution and, especially, the problems associated with the transformation of the economy have become more and more interesting. However, few studies are devoted to issues related to the development of new methods of risk assessment and their impact on social processes in the context of the formation and development of the digital economy. It is unknown how the consequences of the digital revolution will affect the processes taking place in society. The purpose of this work is to study possible risks that may arise in the process of transforming the economy into a digital one, and primarily social ones. To study the risks of the digital economy, we use hierarchical methods that are characterized by a sequential algorithm for dividing a given set of items into subordinate subsets. The results of the study indicate that the risks of the digital economy have specific features that distinguish them from traditional ones. The authors demonstrate the classification of digital economy risks and show the place of social risks in it. A dynamic model of social risks in the digital economy is proposed. It is established that social risks in the digital economy are growing more and more from year to year. Research has shown that there is an urgent need to address the issue of skills imbalance in the labor market. It is necessary to increase the number of competitive employees who have a huge amount of knowledge, skills, and competencies necessary for this time, and constantly update them. The implementation of all this is impossible without the involvement of the state, the education system, public figures and the population.