Kudryashova Victoria Aleksandrovna, Melnichikhina Aleksandra Vitalyevna
Problems of evaluating the effectiveness of M&A transactions
ID number: J2020121
Abstract: The article discusses the methods used to assess the effectiveness of mergers and acquisitions. The advantages and disadvantages of using each of the approaches are considered. The 2018 takeover of Monsanto by Bayer illustrates the drawbacks, in particular, of the retrospective performance measurement method. Conclusions are made about the need to assess additional factors affecting the effectiveness of M&A transactions.
Key-words: mergers, acquisitions, efficiency evaluation, methods of evaluation, evaluating problems
Abstract: This article gives a general picture of the international state of the banking sector and related parties after the outbreak of the coronavirus pandemic. The identification of risks and the impact of coronavirus on the Russian banking sector and international relations in the field of trade is complicated by the unusual situation and the atypical crisis. Three development scenarios were identified for the Russian banking sector after breaking out of isolation.The aim of this work is to analyze the current state of the banking sector and related sectors of the economy in the face of strong volatility in oil prices and the ever-increasing sanctions policy of the United States and European Union countries, as well as new policies applicable to the epidemiological situation in the world. The research methodology is based on a systematic approach to assessing the state of the banking sector of the Russian Federation.
Financial ombudsman service in Russia: immature institution or effective solution to consumer problems?
ID number: J2020123
Abstract: The article discusses the advantages and disadvantages of the functioning of the financial ombudsman service in Russia from a perspective of consumers of financial services, which are associated with the peculiarities of the legal regulation of this institution.
Abstract: This article presents the traditional types of currency risk faced by firms, and some of the main methods of managing currency risks that can be used by companies engaged in currency operations. Methods of currency risk management are presented. Currency risk management involves both assessing the risk faced by companies and taking measures to hedge the risk or reduce the damage it can cause. The analysis of hedging application in the Russian market is considered.
Trends in the Development of the Russian Banking Sector in the Context of Digitalization
ID number: J2020125
Abstract: The article is devoted to the study of current trends in the development of the Russian Federation’s banking sector in the context of digitalization. The analysis of the banking industry’s transformations, taking into account their impact on the activities of a modern bank, is presented. The issues of improving the quality of remote customer service, analyzing large amounts of data using data mining methods, and implementing artificial intelligence are studied. In addition, the study describes the impact of banking activities’ transformations on the competitiveness of a bank, identifies its key parameters.
Key-words: banking sector of the Russian Federation, blockchain, data mining, mobile banking, digitalization
Special tax regimes as an instrument for stimulating business activities
ID number: J2020126
Abstract: The author considers the application of tax instruments with the aim of boosting business activity. The contribution of small and medium business to the GDP of the world countries is assessed, the experience of tax stimulation of entrepreneurs and optimization of tax burden in Russia and abroad is provided. The changes affecting special tax regimes in the Russian Federation in 2020 and those planned for 2021 are highlighted. In addition, the opinions of various parties on the implementation of the main innovations mentioned in the article are considered and the peculiarities of the consequences of these changes, namely the abolition of one tax regime, are revealed.
Key-words: small and medium-sized businesses, taxes, tax stimulation, special tax regimes, tax exemptions, optimisation of the tax burden
Economic development scenarios influenced by Covid-19
ID number: J2020127
Abstract: This article discusses the impact of Covid-19 and various scenarios of what could happen to the global economy after a pandemic. The article analyzes which businesses are and are more vulnerable and which ones need support. Although it is impossible to say exactly what the economic damage from the global new pandemic of the coronavirus COVID-19 will be, it is widely believed among economists that this will have a serious negative impact on the global economy. We can’t avoid falling prices in the securities market or a strong reduction in the labor market, but the question is: how long will we get out of the debt hole? The consequences of Coronovirus will be very serious for everyone, but the world economy will be able to cope with it. States are trying in every possible way to help their citizens and protect them from illness.
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