International Conference “Process Management and Scientific Developments” Birmingham, United Kingdom (Novotel Birmingham Centre, December 19, 2019) Materials of the International Conference “Process Management and Scientific Developments” (Birmingham, United Kingdom, December 19, 2019) М67 ISBN 978-5-905695-75-9 These Conference Proceedings combine materials of the conference – research papers and thesis reports of scientific workers. They examines tecnical and sociological issues of research issues. Some articles deal with theoretical and methodological approaches and principles of research questions of personality professionalization. Authors are responsible for the accuracy of cited publications, facts, figures, quotations, statistics, proper names and other information. UDC 330 ISBN 978-5-905695-75-9 ©Scientific publishing house Infinity, 2019 ©Group of authors, 2019 CONTENTS ECONOMICS The role of small business in the formation of budget revenues of various levels (on the example of small business of the Magadan Oblast) Akulich Oksana Vladimirovna, Chapkina Nadezhda Anatolyevna.................................................8 Essence of the law of synergy, features of its use in the management of an organization Gordina Mariya Grigorievna, Alieva Valigyz Imanalievna................................................................16 Transaction costs in the modern economy of the Republic of Tajikistan Kuzibaeva Baroat Murotboevna, Toirova Inobat Abdusattorovna, Shomahmedov Mavlon Habibulloevich.................................................................................................22 Accounting long-term assets in the budgetary institutions of the Republic of Tajikistan Rahmonova Zarrina Nasimovna, Toshmatova Husnijon Muminovna, Nematov Anushervon Nozimjonovich.....................................................................................................29 Foresight Technologies in Regional Economics and Public-Private Partnerships Balashov Alexey Mihailovich...................................................................................................................36 Intellectual capital management in organizations Haider Mohammed Jasim Al-D.................................................................................................................44 Features of mezzanine financing in Russia Drobyshevskaya Larisa Nikolaevna, Okhezina Kristina Yurievna.............................................49 Models for forecasting the expected life of the population of the Russian Federation and Germany Khubaev Georgy Nikolaevich....................................................................................................................54 Leadership concept in Russia: implementation experience, problems Guseynov Abdurahman Gadzhievich.....................................................................................................61 PEDAGOGICAL SCIENCES Basics оf English Phonetics. Letters and their Combinations Representing Diphthongs Permitina Olga Aleksandrovna, Shalamovskikh Arina Igorevna, Shilikov Sergei Ivanovich, Zueva Yulia Alekseevna................................................................................................................................66 The teaching of A.M. Verbov about the larynx of the singer in the light of modern vocal- pedagogical science Dalskaya Valentina Alekseevna...............................................................................................................73 Flexibility formation of young gymnasts Laskovich E. S., Glembockaja J. I..............................................................................................................81 Elective course of single combats in the system of education of students Piterkina Marina Valentinovna, Khamidullina Guzel Fergunantovna.........................................86 Innovative activity at preschool educational institution: management and methodological aspects Parmanov Jasur Abdullaevich, Khujamiyarov Sadullo Chorievich, Mahmudov Hayrulla Murtazaevich...........................................................................................................91 The role of modeling in the development of coherent speech of senior preschoolers Abdullaeva Nafisa Shavkatovna.............................................................................................................96 Organizational culture of the university and its development Kosintseva Tamara Dmitrievna, Yakovleva Natalya Aleksandrovna........................................99 Formation of foreign language communicative competence among elementary school students in a nomadic setting Belotserkovskaya Nadezhda Vasilievna, Zakharova Lialko Olegovna......................................104 Intercultural communication in the context of the dialogue of world cultures Vasev Dmitry Valerievich...........................................................................................................................109 ART HISTORY Russian folk costume role in the genesis of cultural forms of the Central Black Soil Zone Igor I. Orlov, Olga S. Pavlova...................................................................................................................116 Chinese palace in the context of French art Sokolova Violetta Yurievna........................................................................................................................123 Structural analysis of Crimean Tatar folk instrumental music Mambetova Gulshen Rustemovna...........................................................................................................131 CHEMICAL SCIENCES Research of influence of temperature and partial pressure of oxygen on the solubility of copper and lead in slags Dosmukhamedov Nurlan Kalievich, Zholdasbay Erzhan Esenbaiuly, Kurmanseitov Murat Bauyrzhanuly, Argyn Aidar Abdilmalikuly, Abzhan Kuanish Nurzhanuly...................................................................................................................139 Research of ecological situation on water objects of the Vologda Oblast Sokolov Kirill Leonidovich, Sokolov Leonid Ivanovich.................................................................149 Process Management and Scientific Developments THE ROLE OF SMALL BUSINESS IN THE FORMATION OF BUDGET REVENUES OF VARIOUS LEVELS (ON THE EXAMPLE OF SMALL BUSINESS OF THE MAGADAN OBLAST) Akulich Oksana Vladimirovna Doctor of Economic Sciences, Associate Professor Head of the Department of Economics Chapkina Nadezhda Anatolyevna Candidate of Economic Sciences, Associate Professor North-Eastern State University Magadan, Russia Abstract. The article attempts to assess the impact of small busi- ness on the revenue side of budgets of various levels. The analysis of the revenue side of the Magadan budget, the consolidated budget of the Magadan Oblast, the consolidated budget of the Russian Federa- tion for 2014-2018 is carried out and the share of tax on total income is determined in them. The analysis showed that the municipal budget depends more on the taxation of small businesses, however, the share of tax revenues paid by small businesses is also small and does not exceed 23%. Keywords. Small business, budget, tax revenues, total income tax, special tax regimes, tax burden. Introduction Small and medium business is the basis for the development of the state economy. Small business is involved in the formation of budgets of all levels by direct deductions to the budget from own revenues, and also helps to collect taxes, creating jobs and being a source of in- come for the population. Unlike representatives of medium and large businesses, small enterprises regularly and promptly pay taxes. In this regard, the task was set to determine the contribution of small businesses to the formation of the revenue side of budgets of various levels. 8 Process Management and Scientific Developments Materials and research methods Evaluation of the impact of small business taxation on the occupancy rate of budgets of various levels is not the subject of many works of do- mestic researchers. Most often, it is proposed to use separate indicators characterizing the level of taxation in the region, such as a tax rate coef- ficient [4, p.127], an indicator of the structure of tax revenues [1, p.379], other indicators that can be calculated based on tax statistics [ 5, p. 241 -242]. However, these works do not allow us to comprehensively assess the role of small business in generating budget revenues. The most detailed and generalized indicators for assessing the effec- tiveness of the regional system of taxation of small businesses are pre- sented in the article by Perekrestova L.V., Irizepova M.Sh. These authors systematized and formed a set of tax statistics indicators used in assess- ing the regional tax system [3]. The methodology proposed by the authors is available and allows one to fairly accurately assess the effectiveness of the regional taxation system for small enterprises, including filling the regional budget with tax revenues. However, the authors did not suggest approaches to assessing the impact of small business on the formation of the revenue side of budgets of other levels of the budget system. For the purposes of our study, the method proposed by N.Zotikov [3] is most suitable, which consistently assessed the contribution of small busi- nesses to the occupancy of the municipal budget, regional budget and the budget of the Russian Federation based on the allocation in budgets of different levels of tax revenues