Яндекс.Метрика

Issue № 5, May 2025, article № 19

STATE REGULATION OF LABOR SAFETY IN AGRICULTURE

The article examines the results of practical implementation by agricultural organizations of changes to labor protection legislation in 2021-2022. The study was conducted on the innovations of the Labor Code and its subordinate acts – Orders of the Ministry of Labor of the Russian Federation. The problems related to the change in the concept of occupational safety training in accordance with the entry into force of the provisions of Government Decree No. 2464 were also considered. The analysis showed that ordinary organizations in the agricultural sector have difficulties with the practical application of the newly adopted legislation. There are also problems with training in accordance with the changed requirements. The authors propose, within the framework of state support for agricultural organizations, to identify a new direction related to information, training, and consulting in the field of occupational safety. The implementation of this support measure should be carried out within the framework of specially created structures that should function on the basis of regional specialized executive authorities responsible for implementing state policy to support agriculture in the regions. In addition, it is advisable to include occupational safety training in the educational process in the context of the Farmers' School project being implemented in Russia. The paper also provides suggestions for making adjustments to Labor Protection Regulations for the agricultural sector. In particular, it is proposed that these Rules cover economic units that are not legal entities under Russian law (peasant farms and personal subsidiary farms). Also, when drawing up Rules, it is important to take into account: their continuity with previous versions of documents; connection with other regulatory legal acts in the field of labor protection; the possibilities of small agricultural organizations to replace the necessary auxiliary equipment. The proposed events will be of interest to representatives of state executive authorities at the federal level and subjects of Russia involved in the development and adjustment of regulatory legal acts in the field of labor protection, and anyone who studies the development of the agricultural sector.

Issue № 5, May 2025, article № 20

THE RECOGNITION OF INFORMATION ABOUT HUMAN CAPITAL IN THE ACCOUNTING OF THE ORGANIZATION

A person as a key participant in the economic processes taking place in a business entity, regardless of his field of activity, forms the human capital of an organization with his individual characteristics (knowledge, skills, experience etc.). For agricultural enterprises the development and maintenance of human capital is the most important task today. The controversial nature of definitions related to human capital requires additional research to summarize the views of domestic and foreign scientists and to regulate approaches to the conceptual framework. In the context of this work, the ratio of the following categories: "human capital" and "human potential", "human capital" and "intellectual capital", "human potential" and "labor potential" – were represented. From the point of view of the accounting, analytical and control procedures implementation it is importance to determine the accounting object for the purpose of forming information support for human capital management. The development of these procedures for such types of expenses as the costs of ensuring the workforce stability, reducing staff turnover, retaining key employees, as well as the costs of accumulating knowledge within the organization to preserve them in the event of employee layoffs was updated in this paper. Another important direction from the standpoint of ensuring the economic security of business entity is the choice of indicators for indirectly assessing the effectiveness of expenditures on the development and maintenance of an organization's human capital. These indicators include the following: the staff turnover rate, the proportion of unfilled vacancies, the quality of current staff, the intellectual potential of the organization, the proportion of staff socially vulnerable categories, the degree of satisfaction with wages, the degree of satisfaction with working conditions. For each indicator, a characteristic of the economic entity was given for the purpose of ensuring the organization economic security.

Issue № 4, April 2025, article № 1

THE QUALITY AS A FACTOR IN ENSURING THE SAFETY OF FOOD PRODUCTS

Currently, the Russian food market is represented by a wide range of food products for various purposes. Unlike in the Soviet period, it does not experience a shortage of goods. However, the formed food market does not yet meet all the criteria of developed markets in developed countries. There are still many economic issues, and the quality of the products supplied to the market leaves much to be desired. Improving the quality of food products is a complex and multifactorial process, the beginning of which determines the quality of the raw materials entering industrial processing, as well as the technologies used and the qualifications of personnel. The Decree of the President of Russia "On the National Development Goals of the Russian Federation for the period up to 2030 and for the future up to 2036" defines an increase in life expectancy. The quality and safety of food products play a crucial role in solving this key task. Recently, a new legislative and regulatory framework has been formed and created to regulate the quality and safety of food products. The prevailing climatic and economic conditions fully ensure the solution of these tasks. At the same time, the new conditions for the production of raw materials and the production of food products require the creation of a basic document, which should reflect the full range of issues related to improving the quality and safety of food products. Such a document should become the national food quality management system, which will establish specific requirements for food quality and safety indicators.

Issue № 4, April 2025, article № 3

THE ROLE AND IMPORTANCE OF INTELLECTUAL PROPERTY MANAGEMENT STRATEGIES IN COMPANIES' ACTIVITIES

In the modern world, the process of digital technology development is gaining momentum, which affects the foundations of the entire global economic system, changing the paradigms of its development. The main factor that determines the pace of development of the digital economy is the level of protection of intellectual property rights (RID). Currently, there is no conceptual basis for the problems of protecting REED AI. There is no clear legislation in any country in the world that would allow regulating the use of AI. These problems in the field of digital technology development make the issues of developing intellectual property management strategies relevant in technology companies that are the centers of the new knowledge economy. In the course of the research, it was proved that the creation of an effective IP product protection system is the main condition for the functioning of the digital economy. It has been established that there are new systemic risks in the development of the digital economy of developing countries, which are associated with an increase in the level of digital piracy, cross-border violations, and the emergence of IP protection facilities that were not previously known. It is proved that companies need to develop strategies in the field of intellectual property, the main purpose of which is to identify assets and value them in accordance with the overall goals of the company. A mechanism for implementing strategic approaches in the field of IP for Russian companies is proposed, which consists in implementing the process of selecting the appropriate type of IP strategy by the company, developing and implementing it, which significantly increases the level of effectiveness of management decisions. The feature of the proposed mechanism is to clarify the actual value of the asset and compare it with the stated value at the stage of strategy development. A model of a system for systematizing potential leakage channels of organizational, economic and legal know-how has been proposed for Startup Studio GGNTU LLC, which will reduce the degree of information leakage for technical and technological know-how, based on which the dual nature of conflicts between employees and business owners has been identified, the resolution of which in organizations will be contribute to the creation of an effective corporate culture.