Aleksandr Anikin

The purpose of the article is to conduct a study of the variability (volatility) of non-current assets of PJSC Gazprom based on the method of variance analysis for the period from 1998 to 2018. The authors describe in detail the method of variance analysis and estimate the absolute and relative volatility of non-current assets elements on the basis of corporate financial reporting. Based on the results of the methodology testing, the most volatile and least volatile elements of non-current assets are identified. Hence, the authors draw conclusions about the financial policy of managing non-current assets of the company.

The article describes the mechanism for attracting financial resources of non-residents by Russian corporations by issuing shares and depositary receipts. The authors define the reasons and conditions for the effectiveness of each of the presented mechanisms. They consider in detail the stages of buying Russian issuers’ shares by a foreign investor. Those situations, when it is advisable to raise capital through depositary receipts, are explained. The authors formulate the definition of a depositary receipt as a special financial instrument. They also give the classification of depositary receipts on a territorial basis. The article provides a detailed description of the subject composition of the procedure for issuing foreign depositary receipts.

The article describes the phenomenon of gender discrimination. The authors formulate a definition of labor gender discrimination and analyze the causes of this phenomenon. As part of the study, the authors conclude that this type of discrimination is in fact a socio-economic sabotage of the qualified human capital formation process and, ultimately, this personnel policy damages society in the long-term perspective.

The article is devoted to the analysis of the effectiveness of PJSC "Sberbank of Russia" investment activity. The authors considered four scenarios of the dynamics of the real return on the debt securities portfolio of PJSC “Sberbank of Russia” for the future. Taking into account the formed scenarios, the authors formulate proposals on the structure of the investment portfolio.

The article describes the phenomenon of conducting the “Attack of 51%” against cryptocurrency systems, examines the precedents of recorded attacks on cryptocurrency forks. Based on the statistical data on the main cryptocurrencies, the mining pools' ability to conduct such attacks is determined. The authors estimate the cost of intruders to implement an attack on basic cryptocurrencies and their forks.