DOI: 10.33917/mic-6.101.2021.40-50

This article discusses the issues of mergers and acquisitions (corporate control market) of the Rosatom State Corporation. It has been established that the Rosatom State Corporation is a multidisciplinary holding company combining assets in the energy, mechanical engineering, and construction. After analyzing the profitability indicators, the authors note a drop in all profitability positions: sales by net profit (ROS), assets by net profit (ROA) and equity by net profit (ROE) for 2019. The revealed trend means that the efficiency of the company’s use of assets has dropped significantly, which indicates the ineffective use of financial resources and the distraction of managers from the main strategy of the state corporation (increasing resources). Recommendations for improving the corporate governance of the state corporation «Rosatom» are proposed, aimed at orienting management personnel to the main strategy of the corporation, delineating the official powers of managers and increasing the transparency of corporate reporting.

DOI: 10.33917/mic-4.99.2021.29-41

This article considers the issue of change management in the Federal Project «Regional and Local Road Network» as part of the National Project «Safe High – quality Roads» based on the transformation models 4P, «transformation triangle» and 4R Guiyar-Cayley. It is established that the investment potential of the Federal Project is significant and, using mixed investments of interested medium and large businesses, as well as state funds, the transport industry at this stage has mainly solved the main investment task at the federal and regional levels – the restoration and modernization of the transport complex in 83 subjects of the Russian Federation and 104 urban agglomerations.

DOI: 10.33917/mic-3.98.2021.15-21

This article presents a managerial analysis of socio-cultural activities using the L. Euler diagram. When separating the concepts of «culture» and «quality», «quality» and «values», «values» and «culture», such concepts as «quality culture», «cultural values» and «quality of culture» are formed. This confirms the relevance of the use of L. Euler diagrams, which were used to analyze the components in the field of culture. This tool helped the authors to illustrate the relationships between different concepts and to formulate new definitions that come from the analyzed concepts.

DOI: 10.33917/mic-6.89.2019.38-46

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.