Vol 20, No 2 (2025)
Mathematical, Statistical and Instrumental Methods in Economy
On statistical modeling of random distribution of funds against various conditions
Abstract
Introduction. The survey simulates a number of real financial and economic processes in their extreme manifestation of no control (randomness) with some idealization (provided initial capitals are equal, interactions are linear by their multiplicative nature, working coefficients are arbitrary chosen, etc.). Purpose. The research aims at investigating random distribution of funds within a statistical ensemble of participants with subsidized and donor regimes, when the total capital increases or decreases (the regimes are defined by two parameters of the multiplicative change in the capital). Results. Dynamics of relative distribution of capital by five groups of relative well-being is calculated. When two participants randomly meet, commercially determined models imply the transfer of a certain part of the capital from a participant with a smaller capital to a participant with a larger capital (provided the participants interact). When conditions are equal, a certain part of the capital is transferred from a participant with a large capital to a participant with a smaller capital. All regimes are found to show an initial short-term growth of the group with large capitals in the system, which is then (except for equal conditions) dominated by the group with the smallest capitals. The results illustrate that 1) if no mixing occurs, one could observe a very smooth transition to the dominance of the poorest group; this transition is slower in the donor regime and faster in the subsidized regime; 2) once the ensemble or its part interact with the environment and mix in commercial conditions in both regimes, one could observe a smooth transition to the dominance of the poorest group; 3) equal conditions give an abrupt transition to the dominance of the group with a middle-sized capital. If the ensemble’s members which have not yet interacted with the environment interact with others within a group, then both commercial and equal (somewhat stronger) conditions give a smooth transition to the dominance of the poorest group. This transition is slower in the donor regime and faster in the subsidized regime. Conclusions. At first guess, the results of this work could be used to interpret some economic elements in the national history.
Perm University Herald. Economy. 2025;20(2):119-130
119-130
Regional and Industrial Economics
Structural analysis of national and regional economies against the mobility of tangible assets and the importance of secondary sector
Abstract
Introduction. No matter how much developed an economy is, it should have its own non-circulating tangible assets (in other words, its fixed assets), as well as labour force who could use these assets for their work. These two factors underlie the notion of a national economy as a sustainable phenomenon. These fixed assets could be heterogeneous and classified by various characteristics, including their mobility. Purpose. The study analyzes the structure of the national and regional economies against the mobility of tangible assets. Materials and Methods. The article offers to divide all fixed assets into three groups: totally immovable, relatively movable, and totally movable assets. The prevalence of one group over the others classifies all the national economies into resource, domain, and mandated economies. Results. Sustainable national economy is dominated by the relatively movable assets over the other two groups of assets taken together. Such a correlation between the groups of assets shows that the territory has its own autonomous social economic systems which promote economic reproduction. This hypothesis was used to group the structures of the fixed assets in Russia, the USA, People’s Republic of China, and some other countries. Conclusions.This grouping of the fixed assets’ structure shows that three sectors are dominated by mineral extraction, construction, real estate operations, transportation and storage, manufacturing. On the whole, the secondary sector prevails in these countries, which seems to be a sign of economy’s health and its sustainability.
Perm University Herald. Economy. 2025;20(2):131-146
131-146
Analytical assessment of hypoglycemic drugs’ availability in the regional pharmaceutical market: The case of Sverdlovsk region
Abstract
Introduction. Analysis of hypoglycemic drugs’ availability is an important task for assessing the quality of medical care for patients with type 2 diabetes mellitus (T2DM). More patients with T2DM and new treatment approaches require a comprehensive analysis of the consumption and availability of drugs at the regional level. Purpose. The study analyzes the consumption of hypoglycemic drugs of various pharmacological groups as standard average maintenance daily doses (DDD) among the patients with different types of preferential provision (federal, regional benefits) and patients purchasing drugs at their own expense in 2022 and 2023 in Sverdlovsk region. Materials and Methods. The study refers to the data on the consumption of hypoglycemic drugs of the main pharmacological groups as standard average maintenance daily doses (DDD), as well as the information on DDD cost and the consumption structure in cash. Unlike most studies which focus either on a concessional segment or a commercial market, this study offers a comprehensive analysis with four segments of the regional pharmaceutical market: federal preferential provision, regional preferential provision, outpatient, and hospital segments. The work used the methods of structural analysis and indices of financial, physical, and relative accessibility. Results. The total consumption of hypoglycemic drugs in DDD showed no significant changes within the study period, but the consumption structure changed. More biguanides and sulfonylurea derivatives are consumed, while glucagon-like peptide-1 receptor agonists are consumed less. DDD prices decreased for most groups of drugs, which contributed to their higher affordability. At the same time, the share of preferential patients increased, and the consumption in the outpatient segment decreased. Conclusions. The results of the study indicate the need to review the subsidy strategy in order to make innovative drugs more accessible. The obtained information can be the ground to develop strategies aimed at improving the availability of hypoglycemic drugs at the regional level.
Perm University Herald. Economy. 2025;20(2):147-162
147-162
Prospects for import substitution from the development of industrial specialization in the Russian regions
Abstract
Introduction. The article examines industrial specialization of the regions in the Volga Federal District. The sanctions introduced against the Russian state revealed the need to focus on the industries which could ensure efficient and rapid import substitution. This problem was identified since the first restrictions, which had a positive effect on agriculture and food industry. The purpose of the study is to determine the key commodity groups of imports and analyze the prospects for the development of industries which could rely on the current specialization of the regions to produce goods of these groups. To identify promising industries which can be further stimulated by public support measures, it is necessary to analyze the current specialization industries which could later be invested into for the development of new activities or the upgrade of existing ones. Materials and Methods. The specialization industries were identified by such indicators as per capita production, specialization coefficient, and inter-district commodity coefficient. The performance of the largest regional enterprises was analyzed by their revenue, which confirmed the identified specialization industries. Next, the results of the identified specialization industries were compared with the product groups that make up a significant share of imports. Results. The study revealed that mechanical engineering and chemical products dominate in the imports of the entities. In the future, these products can be replaced with the goods domestically produced with the existing specialization industries. Conclusions. The practical significance of the study is that the results can be used in regional management to develop growth strategies from the current regional specialization and existing technologies.
Perm University Herald. Economy. 2025;20(2):163-179
163-179
Tourism as a diversification factor for the economy of Kemerovo region – Kuzbass
Abstract
Introduction. At present, the US and EU sanctions imposed on the Russian fuel and energy sector of the economy have a negative impact on the economic growth rates of primary regions where the goods of the extractive industries dominate the GRP structure. Low mineral production reduces the cost-efficiency of regional budgets, as it sets the barriers in financing social programs, infrastructure projects, etc. To increase the sustainability of the territory's development, it is important to study the relationship between production indicators and the revenue of the regional budget, and find the factors for diversifying the sectoral structure of the economy to ensure long-term financial stability of the region. Purpose. The study aims at justifying the need to use domestic resources as the key factor of industry diversification to increase sustainability of economic development for a resource-based region. Hypothesis. Tourism development could be one of the opportunities for better sustainability of the economy and budget revenues of Kemerovo Region-Kuzbass. Materials and Methods. The study refers to thematic review of sources, analysis of statistical data, case studies, and comparative analysis. Results and Conclusions. The paper examines the factors influencing the sustainable performance of national and foreign territories. The authors explored the determinants of better regional sustainability identified by national and foreign scientists. The authors also identified the trends of growth/decline in production of national extractive industries and their impact on the structure of tax collections in the Russian Federation and looked at the concerns of resource regions with the greatest decline in tax collections. The foreign and national practices of sectorial diversification are analyzed. The key problem of the sectorial structure of Kemerovo region-Kuzbass’s economy is identified; the need for its diversification is substantiated. Changes in the external and internal environment show the need for developing the tourism industry as a significant factor for better sustainability of the regional economy. The authors proposed to establish a digital ecosystem called Tourism and Industry of Hospitality in Kemerovo Region – Kuzbass with the support of the regional government to boost the growth of tourism.
Perm University Herald. Economy. 2025;20(2):180-198
180-198
Discontinued operations and new FAS 4/2023: Updated approaches to accounting for long-term assets for sale and reporting information on discontinued operations
Abstract
Introduction. Within their life cycle, some companies can change their business profile and terminate some unprofitable, counterproductive operations. Starting from 2025, organizations must disclose information on discontinued operations in financial statements under the new rules of FAS 4/2023. The purpose of the study is to review the new FAS provisions regarding the disclosure of information about discontinued operations, disclosure methodology and the examples of the Russian companies. Materials and Methods. The study referred to current legislation by analyzing the approaches proposed by national and foreign researchers, and analyzing the reporting data of public national companies. Generally accepted methods were used, including observation, description, comparison and analysis of data, as well as specialized methods, including interpretation and modeling. Results. The paper illustrates some scenarios for operation termination: sale of the property, sale of individual assets, refusal to continue operations, and reorganization. The paper looked at the principles of compiling and reporting assets and liabilities arising from operation termination, such as long-term assets for sale, including their impairment, and estimated liabilities. Special emphasis is placed on the disclosure of information on the results of discontinued operations in the financial statement. The paper also describes the advantages and disadvantages of the new approach proposed by FAS 4/2023. Conclusions. New approaches to the presentation and disclosure of information on discontinued operations will require changes to the accounting policies of enterprises and reporting software updates. The analysis of financial statements should also refer to revised approaches to assess development trends and work out some recommendations for sustainable growth. The areas of further scientific research should include clarifying the methodology for analyzing the reporting and performance of companies in connection with updating the reporting forms. This defines new articles and new approaches to reporting information on ongoing and discontinued operations.
Perm University Herald. Economy. 2025;20(2):199-214
199-214
Analysis methodology for the strategies of educational programs in the system of additional professional education as a component of adaptive marketing
Abstract
Introduction. Current context for the new regions of the Russian Federation (Lugansk People’s Republic, Donetsk People’s Republic, Zaporizhia and Kherson regions) demands radically new adaptive procedures for educational organizations to comply with the legislation of the Russian Federation. Academic studies do not refer to the internal component of the organization and the dynamic requests for appropriate educational programs from the target audience, in particular in the system of additional professional education. It is important for an educational organization to analyze current trends and develop recommendations for designing a flexible marketing model that responds to changes in demand, the competitive environment, and technological innovations. Purpose. The study demonstrates the key stages of analysis for the strategies applied to the educational programs in the system of additional professional education as the basis of adaptive marketing. Materials and Methods. The author used the methods of analysis, structuring, deduction, and mathematical modeling. The study referred to the materials of the Institute of Additional Professional Education and Distance Learning in Lugansk State University named after Vladimir Dahl. Results. The paper describes the algorithm of adaptive marketing applied to the educational programs in the system of additional professional education. Then, it looks at the analysis methodology stages for the educational programs in additional professional education. The paper gives the guidelines which could be used to define the tools for marketing educational services in the context of growth, stability, and reduction strategies. Conclusions. The author concludes that the intensity of the use of marketing tools reflects how far a higher education organization is ready to implement an adaptive marketing strategy, use modern competitive methods, and focus on achieving leading positions in a selected market segment or in the market as a whole. The prospects for further research come down to the development of a mathematical model for finding a balance between the costs of promoting educational programs and the costs of their implementation.
Perm University Herald. Economy. 2025;20(2):215-225
215-225