#3 / 2006
A.A. Kerashev, O.L. Starodub and A.V. Bolov
The essence of a social and economic policy of the region in conditions of going out from transformational crisis
This study discusses the essence of a social and economic policy of the region in conditions of going out from transformational crisis, discloses specificity of setting up of a social and economic policy of the regions - subjects of the Russian Federation. The process of regionalization of economic life superimposes here the process of market transformation of a national economy of the country as a whole.
The technique of realization of the corporate property audit
Development of methodology of audit of the corporate property within the framework of formation of a new branch of auditor activity lies in a channel of the modern synergetic paradigm of the economic science supposing active interdisciplinary interaction of various directions of scientific researches and a combination of resource opportunities they have. Audit concerns all phases of reproduction of the corporate property and realizes integrating function of provision of necessary trust between subjects of the process of reproduction.
Y.Y. Antsyrev and A.S. Khuazheva
Foreign experience in developing market ground relations, the basic problems of estimation of cost of agricultural ground in Russia
This study presents foreign experience in developing market ground relations. The basic problems of estimation of cost of agricultural ground in Russia are considered.
Diversification of activity of economic systems in the competitive environment
The paper considers the process of diversification as one of the modern tools of development of manufacture. Preconditions and motives of diversification of activity of economic systems in conditions of the competitive environment and ways of successful economic development of activity both on micro-, and macrolevel are revealed.
Some features of formation and development of investment processes in the agrarian and industrial complex: a theoretical-methodological aspect
A theoretical-methodological aspect and some features of formation and development of investment processes in the agrarian and industrial complex are investigated in the paper.
Y.I. Tarasov and M.V. Ivashchishina
The essence of economic categories “a labour potential” and “employment”, their interrelation with labour resources
This study examines the problems of an estimation of the human capital among which “a labour potential” and its correlation with the concept “employment” occupy the important place. The authors investigate employment and unemployment as mutually conditioned social and economic categories integrally connected with a labour market without real functioning of which the structural reorganization of the Russian economy is impossible.
The problems of the organization of the accounting and tax account of reserves of forthcoming expenditure using as an example a reserve for repair of the basic means
The paper is devoted to researches of reflection in the accounting and tax account of reserves of forthcoming expenditure. Basic principles of the account of the given category of reserves are investigated. Discrepancies and problem questions concerning the organization of the account of a reserve intended to repair the basic means both with a view of book keeping and tax account are revealed. Also the mechanism of optimization of a reserve is offered.
Stages of formation and development of the regional system of rural credit cooperation
This study considers the stages of formation of regional rural consumer credit cooperation, creation of the Adyghe republican credit cooperative society of the third level at active financial participation of inter-regional agricultural credit cooperation “The National Credit” with the probable change of the organizational-legal form in the future, with its further transformation to the Central Cooperative Bank of Russia. The model of formation of a national level of complete hierarchical system of rural credit cooperation, mechanisms of its integration in credit and financial system of the country are worked out. Criteria of an estimation of efficiency of functioning of the regional system of rural credit cooperation are formulated.
A technique of the account of transaction costs
The paper discusses the problem of the account of transaction costs and ways of its solution. The author offers to accumulate them on the same account, as well as develops registers to account transaction costs.