In 2014, Russia imposed an import ban against a large variety of western food products. The ban served as a shield against foreign competition, including from Russia’s neighbours. In 2015-2016, a major drop in the Russian rouble’s exchange rate heightened Russia’s food products’ competitiveness versus its neighbours’. Both these events acted as trade shocks to Belarus’ and Kazakhstan’s agricultural sectors’ as they suddenly created an uneven competitive balance between their sectors and Russia’s. However, while previous research has documented disruptions to political cooperation between Russia, Belarus and Kazakhstan following these shocks, researchers have yet to quantify the influence of heightened Russian agricultural sector competitiveness on its neighbouring countries’ agricultural sectors. This Master’s thesis studies Belarus’ and Kazakhstan’s agricultural sectors’ capacity to maintain competitiveness versus Russia’s during both these shocks by analysing the developments of and the causes behind these developments for two indices measuring the countries’ Revealed Comparative Advantage between 2014-2019. Belarus’ and Kazakhstan’s agricultural sectors competed rather well with Russia’s during both these events. However, while Belarus had the overall most internationally competitive agricultural sector out of the three countries, Kazakhstan’s agricultural sector’s competitiveness better withstood the negative effects of increases in Russian competitiveness. Overall, Kazakhstan’s agricultural sector emerges as having the most rapidly growing international competitiveness out of the three countries.

The master's thesis is the development of the methodology for the formation of the financial result of the transport and logistics company, based on the specifics of the company's activities. Objectives of this work, which have already done was explored the features of the formation of financial results of transport and logistics companies, considered the economic activities of the transport and logistics company, suggested measures to increase the competitiveness of the transport and logistics company, considered the impact of changes in the cost structure of the transport logistics company on financial results, developed a methodology for the formation and reflection of the results of the activities of a transport and logistics company in a specialized program. The provisions of the scientific novelty of this study the factors promoting increase of competitiveness in the market of transport-logistical services and expansion of client base, in particular, due to participation in tenders are determined the influence of creation of large transport and logistics complexes on the cost structure of companies in the sphere of small business was revealed, the methodology for accounting and forming an internal report on financial results in a specialized program of transport and logistics companies was developed, which makes it possible to increase the information content of reporting for the adoption of managerial decisions. / Главной целью магистерской диссертации является разработка методологии формирования финансового результата транспортно-логистической компании на основе специфики деятельности компании. В данной работе были изучены особенности формирования финансовых результатов транспортных и логистических компаний, рассмотрена экономическая деятельность транспортно-логистической компании, предложены меры по повышению конкурентоспособности транспортно-логистической компании, рассмотрено влияние изменений в структуре затрат транспортной логистической компании на финансовые результаты, разработана методология формирования и отражения результатов деятельности транспортно-логистической компании в специализированной программе. Положения научной новинки этого исследования являются факторами, способствующими повышению конкурентоспособности на рынке транспортно-логистических услуг и расширением клиентской базы, в частности, за счет участия в тендерах, определяются влияние создания крупных транспортных и логистических комплексов на структуру затрат компаний в сфере малого бизнеса, разработана методология учета и формирования внутреннего отчета о финансовых результатах в специализированной программе транспортно-логистических компаний, что позволяет увеличить информативность отчетности для принятия управленческих решений.