Abstract: The article discusses the methodological approaches to the analysis of regional development. The subject of the research is the examination of social and economic processes that determine the development of the region. As in recent years there has been an increasing unevenness in the development of the Russian regions, the research focuses on the search for the unity of the Russian regional and state economic policies aimed at smoothing the spatial inequalities. The analysis is an important element in the management and definition of the regional economic policy. The policy should be based on the current state of the economy and targeted at the achievement of economic advantages taking into account the exceptional diversity of natural, geopolitical, social and economic, national, cultural and other conditions ensuring the effective development of the region. The author discloses the concept of methodological basis of analysis of the region's economy, its goals and objectives; methodological approaches to systems analysis; the basis for political analysis of the regional economy as the economic policy influences business reaction and promotion of entrepreneurial initiatives. The author recognizes that the regional economy is a complex object of study in terms of analysis and forecasting of its development. Thus, the applied methods of analysis should be considered as far from being exhaustive. A large set of factors that impact on the regional development should be taken into consideration. However, the main methodological approaches to the analysis of the regional economy presented in the research work allow to use them to evaluate social and economic processes taking place in the region, the impact of political decisions on entrepreneurial activity, investment climate, etc. The author concludes that the use of different methods of analysis along with their improvement contribute to the development of positive economic policy that should stimulate the growth of regional economy.  

Keywords: set of methods, systemic analysis, tasks of political analysis, methodological base, regional policy, uneven regional development , regional economy, territorial development forecast, retrospective analysis, management tools

Abstract: The article analyzes the transformation of the main budget tax rates in Russia, such as VAT and income tax, with respect to their tax base. The tax rate does not indicate the actual level of tax burden on the taxpayer. In order to determine it, the tax rate should be considered in conjunction with the tax base. Determination of the tax base for VAT levied in foreign trade and in the domestic market under the Tax Code indicates that the tax rate significantly exceeds the rate claimed by the legislator for a given type of tax. The methodology used in the research includes analysis, synthesis as well as a graphical method. The author concludes that the VAT rate of 18% is not an indicator of the actual level of value added tax since Russia has moved away from the taxation of value added. Moreover, incorrectly determined tax base for levying VAT entails an error in calculating the income tax.

Keywords: VAT, profit tax, tax element, tax rate, tax base, tax burden, tax system, budget generating revenues, tax rate transformation, calculation

Abstract: The subject of this study is the policy and practice of the Russian Empire government in the field of creation of regulatory mechanisms of incentive policy for trustees’ movement. The study considers the practiced active measures aimed to develop and structure the trustees’ movement and attract charitable funds in the social sphere of the state. The establishment of trusteeship institution is of particular relevance to modern Russia as it is an effective form of innovative social technologies. The modern system of social protection of the vulnerable population needs to find new ways and forms of assistance. The study applies the principles of objectivity and historicism as basic methodology. It should be emphasized that the study uses an innovative method of interdisciplinary integration. The used methods have permitted to find the mechanisms of trusteeship for socially vulnerable population groups (e.g., the mechanism of public-private partnership). The study considers the trusteeship institution as an effective form of innovative social technologies. The research work introduces previously unknown documents from unpublished sources into scholarly circulation. The main conclusions can be summarized as follows: the Russian government succeeded in creating an incentive state policy for Trustees’ movement supported by the system of social rewards, privileges and incentives in this area; the incentive policy of the Russian state was one of the tools which had made attractive the Trustees’ movement. Currently, there is an increase in the number of socially vulnerable groups in need of help in the form of various measures of support from the state and society. The trusteeship institution of the Russian Empire should be regarded as a possible solution of social problems.

Keywords: trusteeship, charity, philanthropy, social care, state social policy, Russian Empire, innovation, revival of trusteeship, public-private partnership, state incentive policy

Abstract: The study analyzes the relationship of public health problems in Russia and quality of life. The urgency of research stems from the fact that the new health reform in our country has led to a decrease in the quality and availability of medical services. The main wealth of any country is human potential. The basic characteristic of human potential is the quality of life since every person is a representative of the state. The quality of life is a social indicator rather than an economic one and its basic criterion is the state of health. The study of the relationship between the health system operation and the quality of life will allow to improve the methods aimed at enhancement of life quality management in the future. The main research methods involve analysis, comparison and generalization, statistical analysis as well as a systematic approach. The study has found that the quality of life depends on the following factors: - public health quality and capacity; - type of economic health care model; - health system management performance; - interests and goals of subjects of management as well as results of managerial decisions; - level of informatization and management of the health system.

Keywords: healthcare management, social management, healthcare, quality of life, healthcare management, management of the life quality , healthcare model, healthcare potential, medical assistance, medical centre

Abstract: The paper explores the problem of the municipal authorities’ image which is an important functional and status marker as well as the integrated indicator of the level and prospects of development of the territory. The image of the local authorities is viewed as a factor in increasing the competitiveness of the territory, contributing to the growth of public satisfaction with living conditions as well as ensuring institutional and social trust and the sustainable development of society as a whole. Special attention is paid to the analysis of criteria for the evaluation of municipal authorities’ activities which determine the local authorities’ image and constitute an integral estimate of achievements and prospects of the territory. The analysis takes into account a set of theoretical concepts that identify the socio-psychological, legal and administrative aspects of municipal authorities’ image. It is concluded that there are two components in the image of the municipal authorities: external and internal. The external one is associated with the position of the regional entity in relation to other territorial entities, and the internal one is reflecting the self-awareness, i.e. the satisfaction with local living conditions. In today's Russia there is a contradiction between external and internal components of the municipal authorities’ image.

Keywords: municipal authorities, municipal administration, image, territory, regional development, local government, social and psychological aspects, administrative and legal aspects, municipal service, performance indicators

Abstract: Consumer patriotism is one of the pillars of modern markets in the countries moving from the administrative command economy to a market economy. This idea excites marketers designing programs of long-term customer loyalty. The excellent quality/price ratio should be guaranteed by ethical values and business ethics of Russian producers, especially at the present stage of Russia's accession to the WTO. The solution of the mentioned problems of consumer patriotism, social responsibility, national identity and environmental safety will ensure sustainable development of domestic business organizations in the medium term. The study uses the methodology of indicative programming from the standpoint of communicative approach, i.e. information education; creation of territorial and sectoral unions; outreach efforts. The study describes the interaction of domestic consumers and businesses (high informal (shadow) costs, inefficient market monopolization by the state companies, the lack of world-class brands, a low level of trust, etc.). The author formulates the concept of consumer patriotism as a technology to increase loyalty in the domestic market provided the solution of the problems outlined above.

Keywords: consumer patriotism, business ethics, Russia, entrepreneurship development, competition, loyalty, patriotism, brand, economy, business organizations

Abstract: The technological revolution has led to a "shift" of many activities including research to the Internet. The transition to a new economic model requires constant governments’ attention to the development of the digital environment which is favorable to the production of scientific knowledge. Advances in this area contribute to gain a competitive advantage on the global market. The European Union countries for several decades intensively have been implementing large-scale projects on the development of digital research infrastructure in different fields including the field of humanities. The analysis of this activity allows to define the strategy and tactics used to control the “digital science sector” abroad and identify patterns suitable for the Russian Federation. The methodological base includes the system, comparative, formal and logical, comparative legal and other scientific methods. The comparative analysis of the experience of foreign countries has permitted to reveal current trends in the development of digital research infrastructure in general and, in particular, in human studies. The study gives the evaluation of the role of digital research infrastructures in the modern "Internet economy" and presents a more precise periodization of the development of digital infrastructure for Humanities Research. The refined periodization takes into consideration the influence of external and internal factors that determine the content of the changes in this area. It is concluded that there is a strong need to improve the state strategy towards development of science in the modern "hyper-linked world."

Keywords: research infrastructure, knowledge management, digital research infrastructure, Digital Humanities, Digital Humanities, Internet revolution, Internet technologies, European Union, hyper-linked world, hyperconnected world

Abstract: This publication was prepared within the framework of a research project supported by the Russian Foundation for Humanities №14-12-58003. In recent years, agriculture becomes the object of active financing with funds of both private and public capital. This provokes an increased interest from the part of public authorities, owners and potential investors. Therefore, the need arises to objectively assess the use of capital in the agricultural sector. The Western countries use for assessment purposes such important criteria as the effectiveness and cost of investment against profitability, intensity and capital turnover, rate of return (ROR), economic value added. The study applies such methods of research as financial management, economic and financial analysis, monographic survey, business valuation. Performance indicators and the capital use intensity in agriculture have been calculated on the base of data for Penza region. The results show that in spite of the reduction in profitability of the agricultural capital, there has been an increase in its efficiency and turnover. As a result, these factors have provided a release of funds from the turnover. From the standpoint of investors, both real and potential, it is an optimistic situation, which is confirmed by the indicators of economic value added calculated in the work. Agricultural enterprises in the region show ROR exceeding that which is required by investors, and there are capital gains over the carrying amount. This encourages owners to further invest in agricultural organizations of the region.

Keywords: financial diagnostics, agricultural capital, weighted average cost of capital, capital effectiveness, capital turnover, profitability spread, economic value added, операционная прибыль, risk-free rate, investment attractiveness

Abstract: The article illustrates the application of the concepts of behavioral finance on the example of the industry featuring a big number of mergers and take-overs. The discrepancy between the fundamental value and stock valuations is determined on the basis of information about hotels and public catering enterprises. The research practically demonstrates how to take into account the behavioral factors underlying the valuation of enterprises of the sector. The research uses different behavioral models wchich are described in the literature on behavioral finance: the model of "sentimental investor" of Barberis, Shleifer and Vishny; the model of arrogant informed traders of Daniel, Hirshleyfera and Subramanyama; the model of confrontation between fundamental investors and traders of momentum; models based on preferences; the shift–to–risk model. The action algorithm (which was, inter alia, described in the NotaBene publications) describing how to interact with the Bloomberg information system has permitted to get data on the fundamental value of companies and their quoted market prices. The mutual deviation is graphically shown. The limitations faced by the analyst applying behavioral models in practice are investigated. The limitations are connected with the fact that for building continuous, high-quality graphics of the fundamental and actual costs, one needs both continuous information arrays of market prices and analyst predictions. To overcome these limitations, the article suggests to apply the behavioral asset pricing model (BAPM). For the first time in Russia the research makes use of the latest developments in behavioral finance to study cost deviations. The research first determines the theoretical market value of the acquiree and then compares it with the actual proposal for sale of the company. Since 2011, the author has accumulated a large file of research findings. As a result of many years of observations, the author has revealed an interesting fact: the discrepancy between the market value determined by the analyst and the price the company offers in mergers or takeovers may be reversed. Namely, in 2011 and 2012 the offer price exceeded the theoretical value, and in 2013 and 2014 it became less than the offer price. This fact has been pointed out by cost consultants who conduct mergers and takeovers.

Keywords: behavioral finance, behavioral assessment models, fundamental value, market value, assets assessment model, behavior discount rate, investors, traders of momentum, stock market, sale of the enterprise