Vol 9, No 4 (2022)
Articles
Using cryptocurrencies as an advantage to improve the capital structure of the company
Abstract
The purpose of this article is to study the problem of optimizing the company's capital structure through the use of cryptocurrency as a financing tool that allows the company to improve its performance.
The article is based on a theoretical analysis of scientific works, a review of the literature and the extraction of information about the opportunities and problems associated with the use of cryptocurrencies for financing and capital accumulation.
The author concluded that cryptocurrencies provide businesses and individuals with lower transaction costs, higher efficiency, increased security and privacy, significant diversification benefits, alternative financial solutions, and financial inclusion.
Financial forecasting: theoretical approaches and practical application
Abstract
The article explores issues related to forecasting the company's financial performance. A comparative analysis of various author's forecasting methods is carried out, among which are the methods of Kovalev, Savitskaya, Mezenova, Korsanov. The significance of accounting approaches in the horizontal, vertical and coefficient methods in the context of the company's financial forecasting is determined. The conclusion is formulated about the importance of forecasting from the point of view of the company, investors, and customers in the modern economy.
Venture financing as a tool for the development of innovation activity in Russia
Abstract
The article describes the main elements of the procedure for venture financing of innovative projects. The author gives definitions of key terms on the topic: "innovations", "venture financing", "venture capital". It also describes the advantages and disadvantages of this procedure, lists the main subjects of investment (venture funds, business angels). The article provides a comparative analysis of venture financing of innovative activities for 2020-2021. in Russia and abroad, the problem of attracting venture capital investments in the country is identified and recommendations are given. The authors provide indicators for assessing the profitability of an innovative project, which is supposed to make financial injections.
Russian-Iranian trade and economic relations at the present stage and directions of their development
Abstract
The article analyzes the modern Russian-Iranian cooperation and its objective foundations. The author notes the steady growth of mutual trade and economic relations between the countries in the XXI century, despite external pressure directed both against the economies of each of these countries individually and against their economic interaction, in fact, destroying the efforts of Western countries to weaken their economic systems. The purpose of the article is to analyze the current trade cooperation between Russia and Iran and its dynamics, identify trends and prerequisites for this cooperation and directions of its development in the future. The study is based on the statistics of the international database of UNCTAD, as well as data from Rosstat. Based on empirical research, the author comes to the conclusion that there is a significant potential for the development of mutually beneficial trade between Russia and Iran, including both commodity diversification and project and investment cooperation.
Macroeconomic indicators as an object of forecasting
Abstract
The article discusses several issues related to forecasting indicators: approaches to the definition of the concept of "forecasting" by various authors are analyzed, such forecasting methods as extrapolation methods are studied; economic and mathematical models; deflation methods; production, distribution, and end-use methods of GDP. The article pays special attention to the problem of inflation, as one of the fundamental macro-elements of any modern economy. An analysis is made of the impact of inflation on the Russian economy in the context of GDP, as well as other key factors of influence, such as the key rate of the Central Bank.


