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The article presents the results of the research, the aim of which was to study the features and problems of regulations and accounting of general production expenses in organizations performing R&D work (hereinafter-referred to as scientific organizations) under long-term contracts. Due to analysis of regulatory legal acts and the specifics of the activities of scientific organizations, the necessity of keeping records of general production expenses is justified, recommendations are made for the arrangements of such accounting, proposals for updating the accounting policy of an economic entity are formulated. The author’s recommendations on the development of a methodology for allocating overhead costs for general production and general business expenses are provided, also recommendations are made for accounting of operating costs made by related departments that are not directly involved in the performance of R&D work, but ensure execution of such work.It has been proven that in the context of the application of new Federal standards, the arrangements for accounting of general production costs in scientific organizations is a necessary condition for compliance with the basic principles and requirements of accounting.To solve the theoretical and practical problems that arise in this case, scientific organizations are proposed to approve the procedure for accounting of general production expenses by departments and cost items, the procedure for allocation of overhead costs attributable to the maintenance of these departments (taking into account the specifics of the organizations’ activities) and the list of cost items itself.While conducting the research, such general scientific methods as analysis, systematization, comparison, synthesis of reference sources, scientific literature on the topic of research, methods of scientific abstraction, deduction, logical and historical unity were used.

The modern legal policy in the field of preparation of dissertations for the degree of Сandidate of Sciences outside postgraduate education and the degree of Doctor of Sciences in doctoral studies is in the focus. The relevance of the research is determined by the fact that transition to the model of legislative regulation of doctoral studies and preparation of PhD dissertations outside postgraduate studies in the context of exclusively scientific activities has resulted in the lack of a proper legislative basis for functioning of the scientific sphere, while the state of higher education and science, provision of qualified personnel for all branches and spheres depends on the proper organization of doctoral and postdoctoral institutions. The aim is to identify the shortcomings of the legal policy and possible ways to improve it. The article investigates normative and legal regulation of training scientific and scientific-pedagogical personnel outside higher education system; it critically assesses the present condition of higher education, prospects for improving the institutions of doctoral and postdoctoral studies. The general scientific (dialectical method, analysis, synthesis) and private scientific research methodology (formal-legal, system-structural, historical-legal methods) heavily contribute to the research. The outcome allows to substantiate the necessity to clearly establish the rights, duties and conditions of doctoral students and applicants at the legislative level. Detailed guarantees for such participants of scientific activity should promote the increasing demand for highly qualified specialists and realization of their creative potential. Financial incentives for doctoral students and their scientific consultants also need optimization being curently at a low level thus reducing the demand for doctoral and postdoctoral studies.

The purpose of the article is to study the written sources appeared as a result of activities of the Buryat-Mongolian State Institute of Culture - the successor of the Buryat-Mongolian scientific committee and kept now in the Centre of Oriental manuscripts and xylographs of the Institute for Mongolian, Buddhist and Tibetan Studies of the Siberian Branch of the Russian Academy of Sciences. The article highlights the history of the Institute of Culture as the main research center for the study of the Buryat-Mongolian Autonomous Socialist Soviet Republic in the 1930s, archival documents characterizing the history of the creation of the library and library collections, publishing activities and information about unpublished works, for example about the manuscript version of the bibliography, including 602 entries. Through the integrated use of content analysis methods for text arrays in archival sources and the reconstruction of separate events in chronological order, the main directions of the Institute’s activities have been determined. In spite of the complicated period in the history of the country the process of collecting books in Tibetan, Mongolian and in Old Slavonic was not stopped. During 7 years of functioning, the Institute was able to develop its scientific potential, form an extensive source base on the history, folklore and ethnography of the Buryat people, and successfully solve the issues of language construction. Archival materials presented by various documents: articles, monographs, drafts, field materials, both published and unpublished, are of great scientific importance and are of interest to historians of science, folklorists, and ethnologists.

The subject. The article analyzes the legal rules of the Eurasian Economic Union (hereinafter ‘EAEU’) Member States that may potentially create barriers for access to the single market for services in the field of scientific research through establishing requirements for state registration (accreditation, licensing, etc.) of a scientific research participant. These procedures of registration (accreditation, licensing, etc.) may be relevant for the purposes of receiving the preferential tax treatment. The authors consider possible ways to overcome these obstacles. The aim of this paper is to identify typical obstacles remaining at the level of EAEU Member States’ national legislation and preventing respective participants from an access to the scientific research single market. The authors dare to identify the appropriate means of overcoming these obstacles. The methodology. The authors apply formal logical and comparative legal methods as well as analysis, literal and systematic interpretation of the domestic legal rules of the EAEU Member States and the EAEU legal framework. The main results, scope of application. The results of a comparative legal analysis of the EAEU Member States’ legislation illustrate that certain obstacles to access to the market of research services still remain within the framework of the legal systems of the EAEU Member States. Such obstacles in particular, are related to the requirements for research subjects to undergo the registration or accreditation procedure in order to receive recognition of their activities as scientific ones. Moreover, there are interconnected barriers, which consist, for example, in the requirement to not just incorporate a scientific research subject in the jurisdiction where the services should be provided, but also to register the results of the respective research activities, in particular, for the purpose of exempting these activities from VAT taxation. These barriers impede cross-border research services performance and in some circumstances do not comply with the principles of the EAEU single market of services. Conclusions. The identified barriers to cross-border scientific research can usually be overcome by directly applying the EAEU Treaty, in particular, the provisions defining the rules of the services’ single market (paragraph 38 of Annex 16 to the Treaty). The EAEU Member States’ national legislative provisions require clarification in terms of extending the national regime to scientific research subjects incorporated within other EAEU Member States.

Article is devoted to a complex research of opportunities and obstacles of development of capacity of domestic knowledge-intensive branches. As a key branch the aviation industry is chosen. Authors considered a problem of efficiency of the organization and performance of research works in domestic aircraft industry. The results of a research received when carrying out the comparative, horizontal and vertical analysis of effectiveness of the Russian scientific organizations and similar foreign companies are stated. Following the results of a research authors drew a conclusion on prevalence of low stability of financing of aviation science that leads to increase in risk of not achievement of target level of characteristics in the set terms and insufficiency of a scientific and technical reserve.

This article details a correction to the article: Task Group on Data Citation Standards and Practices, C.-I., 2013. Out of Cite, Out of Mind: The Current State of Practice, Policy, and Technology for the Citation of Data. Data Science Journal, 12, pp. CIDCR1–CIDCR7.

In recent years, the concept of the «fundamental triangle» of the strategic development of the economy has become an increasingly relevant tool for developing innovative policies in the developed countries of the world, including Russia. The demand for this concept is determined by the processes of integration of scientific, educational and innovative activities on which it is based. The aim of the article is to analyze the functioning mechanisms of the «fundamental triangle», determine the role of its participants (universities, research organizations, industrial enterprises, public authorities) and their joint strategic goals, as well as research on the state’s support and incentive tools for participants in this system. The study applied general scientific and special methods, such as content analysis, comparison, systematization and generalization of the results. The article shows that the «fundamental triangle» is the unifying basis for other models that are popular today, such as the «knowledge triangle», «triple helix», «third mission» and «innovative university». The analysis of the concept of the «fundamental triangle» as a functional model characterizing the interaction between the fields of education, science and innovation. The role of all participants of this model in the functioning of the «fundamental triangle»” is examined and their joint strategic goals are identified, such as increasing the aggregate intellectual potential of society, creating conditions for the accelerated development of high technologies by the Russian industry, and improving the quality of training in the field of high technologies. it was revealed that the implementation of institutional and organizational transformations in universities requires appropriate incentive tools, such as the management of universities and their financing, based on competitive programs and special measures for the allocation of public funds; transfer mechanisms related to the transfer of knowledge between all participants in the triangle and forming an innovative environment; federal or regional development strategies. The considered model can be applied as an effective tool for the formation and strategic development of the national economy in general and all its participants in particular.

The article is aimed at researching and improving the process of the intellectual property management through assessment of innovation potential of scientific organizations in the conditions of knowledge economy. Theoretical and methodical questions of management of innovation processes and methodical support to assessment of innovative potential were analyzed. A methodical support of assessment of innovation potential of scientific organizations has been proposed, which takes into consideration the following stages: description of goals and choice of indicators, development of work plan, definition of the necessary list of indicators of components of innovation potential, data collection, calculation and analysis of the obtained data for assessment, identification of «strong» and «weak» sides of enterprise, calculation of particular indicators and comparison with planned values, calculation of the integral index, adjustment of strategy for development of enterprise.

In the article, the authors show that the main institutions of scientific efficiency are the institutions that publish scientific articles in Russian and international journals as well as monographs, scientific conference abstracts, pre-prints, reviews, reports, and also the institutions that register patents. The purpose of the research is the development of the indicator for the evaluation of the dysfunction of the institutions of scientific efficiency depending on different types of transaction coasts; and verification of the authors’ indicator of scientific efficiency by the empirical study of the scientific organizations’ activities. In the research, we applied the methods of the system, logical and economic analysis. The empirical information was processed using the methods of statistical analysis and correlation analysis. On the basis of different scientific efficiency of the central and regional institutions confirmed by Scopus data, the authors have proved that the scientific efficiency of regional scientific institutions and central ones need to be analysed separately. We have determined the dysfunctions of these institutions depending on different types of transaction coasts. We have developed the indicator for the assessment of the dysfunction of scientific efficiency institutions depending on different types of transaction coasts. The authors have introduced the indicator of scientific efficiency equal to the ratio of the dynamics of the increment of scientific results to the dynamics of the increase of transaction coasts. Depending on a type of the analyzed transaction coasts, the indicator of scientific efficiency illustrates the efficiency of various economic institutions. On the basis of the analysis of the research findings of the middle Urals’ scientific organizations, we have arrived at the conclusion that the institutions that publish articles in the Russian and foreign scientific journals are efficient. We defined the dysfunctions of the institutions that publish articles in the Russian and foreign scientific journals depending on different types of transaction coasts. The authors conclude that it is efficient to increase certain types of transaction coasts. The received results can be applied by regional scientific institutions to increase the efficiency of their scientific activity

Article is devoted to a complex research of opportunities and obstacles of development of capacity of domestic knowledge-intensive branches. As a key branch the aviation industry is chosen. Authors considered a problem of efficiency of the organization and performance of research works in domestic aircraft industry. The results of a research received when carrying out the comparative, horizontal and vertical analysis of effectiveness of the Russian scientific organizations and similar foreign companies are stated. Following the results of a research authors drew a conclusion on prevalence of low stability of financing of aviation science that leads to increase in risk of not achievement of target level of characteristics in the set terms and insufficiency of a scientific and technical reserve.

In the article the problems of work perceiving by employees of scientific organizations in the context of marketing orientation rules were presented. It has the theoretical-empirical character. The following research goals were to be gained: identifying the way of work perceiving by respondents; defining the potential dependences between the way of work perceiving (especially its stress dimension) and chosen aspects of professional life. 4 research hypotheses were to be verified. In the empirical part the results of the field researches were presented. To analyse gathered field data the method of correspondence analysis was used. It allowed to gain the research goals and to verify the hypotheses. All of these hypotheses were confirmed. It means that there are statistically significant dependences between the way of work perceiving (especially as stress factor) and analysed row variables. They are relatively the strongest in the case of respondents’ openness for improvement of their intellectual potential. The gained results show that scientific organizations playing the role of employers must conduct activities leading up to positive work perceiving by employees. In this case employees want to improve their knowledge and skills. They are ready to co-create the positive image of given employer too.

In the article the problems related to recommending the employer by employees are presented. It is described as the example of employees’ prosumption activity. Transmitting their opinions about the organization as the employer they become the co-creators its image which is one of the key non-material marketing values. The article has theoretical-empirical character. In the theoretical part the essence of prosumption is presented. The special attention is paid to fact that in the literature this appearance is linked with consumption products not with personnel activity. In the empirical part the results of the field researches on recommending employer and its relation determinants are presented. The statistical analysis in the form of correspondence analysis method has been used to these results. It allows to estimate the dependences between analysed variables, to define the power of identified dependences, to show their character, to sort the relation determinants of recommending in the hierarchical system etc. All of the analysed dependences are significant in the statistically meaning. The stronger dependence exists in the case of vertical relation variable in the comparison to the dependence between recommending employer and horizontal relation variable. Of course each of type of organizational relations should be supported by employer because it influences on employees’ identifying with the organization which is the key determinant of the column variable.

The article presents issues associated with the style of management applied in scientific organizations in the context of sentiments and attitudes of employees. Attention is drawn particularly to the relations between the style of management perceived by employees and the level of their perceived contentedness and the perceived level of satisfaction, as well as between the perceived style of management and attitude reflecting their readiness to recommend an organization as an employer. The application of the method of statistical analysis, namely, the analysis of correspondence allowed drawing the conclusion that there are statistically important relations between the variables. These relations are comparably strongest in case of the perceived style of management and the level of satisfaction. Thus, it can be concluded that applying democratic style to employees favours stimulating their satisfaction and contentedness and at the same time contributes to assuming an open attitude characterized by the readiness to recommend an organization as a workplace and thus co-create its positive image.

This article examines the Congreso Científico (Scientific Congress) that met between 1898 and 1916 as a means of international dialogue. It describes the meetings as a public space within the sphere of international relations. After showing how the initial creation was plural and not an extension of relations between states, the article demonstrates the way oficial interventions became increasingly apparent in its decisions, to the point of being incorporated into the imperial agenda of the United States. It also underlines how the declaration of sience's independence from politics competed with the demand for knowledge to be applied to the problems of American government and economy.