Search

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.

Regional diversification literature has increasingly recognized the importance of diversifying into unrelated technologies. The emergence of technologies is considered the outcome of collaborative efforts, nevertheless, the role of scientific organizations is largely ignored. Especially, we know less about the impact of Industry-University-Research (IUR) collaboration on regional technological diversification. To fill in the gap, we conduct an empirical analysis based on patents from the Chinese Intellectual Patent Office over 2000–2019, in the case of China's pharmaceutical industry. The results show that: (1) Universities are pharmaceutical firms' primary collaborators, followed by research institutes, with hospitals accounting for a relatively small part. (2) There are significant differences in the knowledge bases of actors, with pharmaceutical firms more oriented to the applied field and scientific organizations, especially universities, focusing on basic research. (3) Regions with more IUR collaboration tend to diversify into unrelated technologies about pharmaceuticals, and its role is more evident for inter-regional collaboration. (4) Pharmaceutical firms engaging in IUR collaboration are more likely to diversify into unrelated technologies, while the technological diversification of scientific organizations seems to be irrelevant to IUR collaboration. Furthermore, pharmaceutical firms that collaborate with universities instead of research institutes and hospitals frequently tend to develop unrelated technologies. • There are significant differences in the knowledge bases of actors in the pharmaceutical industry. • IUR collaboration, especially inter-regional collaboration, can facilitate regions to diversify into unrelated technologies. • Firms engaging in IUR collaboration tend to diversify into unrelated technologies, while scientific organizations cannot. [ABSTRACT FROM AUTHOR]

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.

The existing system of monitoring and assessing the performance of scientific organizations is analyzed, and the expediency of the transition from monitoring scientific organizations to monitoring the status of and trends in civil-purpose research, design, and technology is substantiated. [ABSTRACT FROM AUTHOR]

This article explores the development of history of science in the Low Countries over the last two decades, pointing at a number of shifts in its participation and organization, that had a profound effect on its journals over the same period. The focus is on the last decade of Gewina and the full lifespan of its successor Studium, from 2008 to 2019 the main Dutch-language publication in the field. We include a statistical analysis of Studium articles as a background to its establishment and demise and the current switch to a number of new history of science journals in the Low Countries. [ABSTRACT FROM AUTHOR]

Although sociologists have explored how political and economic factors influence the formation of ignorance in science and technology, we know little about how scientists comply with external controls by abandoning their prior research and leaving scientific innovations incomplete. Most research in science and technology studies (STS) on ignorance has relied on structural and historical analyses, lacking in situ studies in scientific laboratories. Drawing on ethnographic research, this article examines the habitus of ignorance as a mechanism of the social production of ignorance. Scientists have a set of dispositions that establish practical contexts enabling them to ignore particular scientific content. Leaders of the organization repeatedly legitimate the abandonment of unfinished projects, while ordinary laboratory scientists internalize the normalized view that the scientific field is inherently opportunistic and that unfunded research should be left undone. A cycle of legitimation and acceptance of ignorance by actors at distinctive positions within the organization provides a mechanism of social control of scientific knowledge. As the mechanism is habitually self-governed by the rules of the game of current scientific institutions, the result is an indirect, although deeply subjugating, invisible and consolidating form of political and economic domination of the scientific field. [ABSTRACT FROM AUTHOR]

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.

Founded in 1994, the Society for Social Work and Research (SSWR) is social work's scientific society, widely recognized as the world's foremost venue for scientific exchange, advancement, and connection of social work researchers at all career levels. In 2008, in an effort to preserve the organization's history, SSWR's first 7 presidents collaborated on an account of the society's first 14 years (1994–2008). This article brings the assessment of SSWR's history to the present day by sharing the perspectives of SSWR's next 5 presidents (2008–2018). During their terms, SSWR experienced dramatic expansion of membership and annual conference offerings, introducing new avenues for broad participation among its membership and conference contributors. Increasingly, SSWR has assumed a smart, collaborative role in promoting social work science in the profession's maturing ecology of social work knowledge development. [ABSTRACT FROM AUTHOR]

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.

Abstract The implementation of electronic data management system (EDMS) is a pressing issue not only for commercial organizations, but also for scientific organizations and laboratories with a large flow of unstructured information. Competent automation of data processing and analysis allows to significantly reduce labor costs for the entire cycle of incoming materials processing. To implement such system within a large scientific organization engaged in various multidisciplinary research on a wide range of areas, it is necessary to solve the problem of optimizing the processes of classification, abstracting the incoming material flow, and conducting its factographic analysis. This paper presents a model of system of scientific materials processing and electronic data management within a scientific organization. The article describes the processes occurring at each diagram stage, as well as the roles of operators. [ABSTRACT FROM AUTHOR]

The paper substantiates the need to improve the management tools of scientific organizations on the basis of the methodology of change and development management. The authors showed that the existing methodological framework for assessing the effectiveness of scientific organizations do not fully provide an information base for further organizational development. On the basis of concept's analysis, the definition of the term "development management of scientific organizations" was proposed. It includes the criteria that determine its existence in the investigated structures. Based on the developed methodology an assessment of the current state of scientific organizations in the Russian Federation from the perspective of development management was made. The obtained results and the conclusions drawn on their basis are a significant source for the creation of a general methodological basis for the development management of scientific organizations and its practical implementation. [ABSTRACT FROM AUTHOR]

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.

The dynamics (1990-2014) of principal innovative indicators was analyzed for the state, higher education, and business sectors of the Russian scientific complex. Systematic studies were performed for the business scientific complex of chemical and petrochemical industries in three information sections (human capital, financial resources, and capital assets). An integrated criterion for evaluating the fixed assets of scientific organizations was proposed as an example of rating analysis. [ABSTRACT FROM AUTHOR]