#4 / 2012

Factors which cause formation and development of state participation in the development of human factor and of social responsibility on the results of this process are considered, the maintenance of a functional form of the budgetary social responsibility of subjects of the power, a form of asymmetry of the budgetary social responsibility of regional subjects of the power are uncovered.

torchinova2012_4.pdf

(218 Kb)

Financial Markets

The paper discusses the social and economic features of leasing relations, focusing on the dynamics of the main indicators of leasing activity in the Russian Federation and on the reasons of suppressing development of leasing business in regions. The author shows one of the most promising sources of financing, i.e. securitization of leasing assets, as well as structure of the Russian securitization market by kinds of assets.

kardava2012_4.pdf

(285 Kb)

Recently the credit organizations began to pay increasing attention to identification and the analysis of bank risks. This paper discusses the major factors increasing and lowering the level of credit risk of commercial bank, as well as the actions, undertaken to minimize negative consequences of crediting.

nikanenkova2012_4.pdf

(168 Kb)

Problems Related to Investment Activity

This paper proposes a system approach focused on uniting efforts to produce recreational and tourist services in a uniform structure of recreation and tourism business incubator which is aimed at establishing a system of environment conditions to support the dynamic business development of recreational and tourist complex (TRC).

bgan2012_4.pdf

(322 Kb)

Regional Economy

The paper presents the reviewed version of the Russian global project which would allow a solution of a number of pressing problems, ensuring the transition to a sustainable development of the world, with the dominance of Russia in ideology and technology, which would ensure the sustainable development of economy in our country. A basis of such project is proposed to be a strategy implementation of gradual transition to full-fledged alternative energy, using new technologies of transformation of renewable energy sources. Thereby the major global conflict arising from simultaneous build-up of fuel consumption, its gradual depletion and increasing negative environmental issues will be solved.

belyaev2012_4.pdf

(252 Kb)

Retraction of this publication is due to the discovered identical article in another journal – The source: Berlin L.V. REGIONAL ASPECTS OF THE EMPLOYMENT MODERNIZATION (CASE STUDY OF THE KRASNODAR TERRITORY) //Society: Sociology, Psychology, Pedagogics. 2012. No.4. This work studies regional aspects of modernization of the population employment at a stage of post-crisis modernization of economy development in Russia. An analysis is made of the structure of the population employment. The monitoring of branches is carried out and the most significant of them for economy of the Krasnodar Territory are defined.

vukovich2012_4.pdf

(222 Kb)

This work deals with the concept of regional economic security, the most important element of which is the economic potential of the region. At present, the energy potential occupies special place in structure of the regional economic potential. High energy dependence of regions upon outer fuel deliveries predetermines necessity of wide-range works on energy conservation in all sectors of the region economy, taking into account considerable territorial differencies and specific features of municipalities.

dolgiev2012_4.pdf

(181 Kb)

This paper discusses a number of unexplored aspects of the study of the problems of small and medium business as a factor of competitiveness of problematic regions of southern Russia. Particular attention is paid to the functionality of small and medium businesses as a means of institutional competitiveness of the region and to regional features of the Adygheya Republic, stimulating and hindering the development of small and medium¬sized businesses of its economy.

kappusheva1_2012_4.pdf

(199 Kb)

The paper discusses a number of aspects related to the justification of the prospects of development of small and medium businesses in the Adygheya Republic as a means to improve its competitiveness. Particular attention is paid to the potential competitive advantages of the region under study, due to its natural resource features, the effective involvement of which in the economic turnover is in present-day conditions essential for the development of small and medium businesses.

kappusheva2_2012_4.pdf

(207 Kb)

This paper singles out the typological unity of vertically integrated corporations (VIC) with the regional economic systems to make a comparative analysis of level of their competitiveness. The authors discuss approaches to the analysis of competitiveness of regional economic systems, the characteristic of competitive advantages of VIC and regional economic systems and the author’s model of the competitive analysis of VIC and regional economic systems.

kerashev2012_4.pdf

(391 Kb)

The paper shows the interconnection of a dominant role of the federal centre in the formation of macroregions as new structural sections of Russia’s spatial organization with the administrative paradigm of the management of the macroregional system. The marketing of territories is specified at a macroregional level. The structure of macroregion’s marketing strategy is founded. The authors offer to realize a marketing outsourcing in the form of an independent macroregional marketing centre.

konstantinidi2012_4.pdf

(202 Kb)

This paper discusses some aspects of the problem related to smoothing intra- socio-economic differences, which largely depend on the socio-economic situation in each region of the federation. Particular attention is paid to the factors of intra-regional differences and the tools to overcome them.

cousina2012_4.pdf

(198 Kb)

The process of modernization intends to use the new possibilities, which have been opened in the renovation of functions and structure of the Russian regional economy. The formation of knowledge economy makes actual the problem of rational organization of science potential of regional economic systems. This paper presents the main ways of the organization of science-localization potential to be realized in the process of modernization of regional economy in contemporary Russia.

lavrova2012_4.pdf

(193 Kb)

The question of the sources of economic growth, especially the new ones, at regional level is still open. In particular, the region faces the problem of how to maintain the same course of development of economy in accordance with the strategies adopted in the Russian Federation in conditions of lowering the relative competitiveness of basic industries.

prokhorova2012_4.pdf

(468 Kb)

The paper discusses approaches to assessing the quality of governance of local development as a category in a system of the interaction between the government, business and households. The author proposes to estimate the contribution to local development of institutions of local government rather than the current results of their work. The paper proves that it is necessary to use such a quality criterion for local development as the degree of ensuring the requirements of the population, of the community in general and business in the future periods.

reshetnyak2012_4.pdf

(557 Kb)

The paper discusses the concept of sustainable development using an example of a regional economic complex of the Krasnodar Territory. Basing on their methodology of calculation of sustainable development indicators, the authors give the assessment of development level of regional complex in 2010-2011 and prognostic value for 2012.

sukhina1_2012_4.pdf

(704 Kb)

The paper discusses the main problems of the Russian fuel and energy complex development and its role in providing economic stability of the country. The assessment is given of the importance of strategic planning at state level in the conditions of macroeconomic instability.

sukhina2_2012_4.pdf

(559 Kb)

The paper discusses factors which cause formation and development of diverse forms of social responsibility of the integrated subjects. The author uncovers the essence and the content of a functional form of the budgetary social responsibility of the power subjects, as well as the form of asymmetry of the budgetary social responsibility of the power regional subjects.

torchinova2012_4.pdf

(496 Kb)

The differentiation and integration processes, proceeding in economic space of modern Russia, are caused by self-development of the market relations and by formation and realization of social and economic policy. The variety of forms of differentiation and integration corresponds to scales of economic space of Russia, resource potential of various territorial entities within this space, as well as to the institutional relations between the specified territories.

chernyavskaya2012_4.pdf

(687 Kb)

The Account, Audit and the Control

In May 2010, three Federal standards on auditing activities (FSAA Nos. 1/2010, 2/2010, 3/2010) were approved by the order of the Ministry of Finance of the Russian Federation No.46-n. They are devoted to one of the most important aspects of the audit, namely: compilation of an auditor’s conclusion. These standards can be considered as standards of the third generation. Previously acting standard FGSAA No.6 “Auditor’s conclusion on financial (accounting) statements” was declared null and void. The paper examines the changes in the order of forming the audit opinion and drawing up the auditor’s conclusion.

belozerova2012_4.pdf

(766 Kb)

The statistics of violations of the budgetary legislation of the Russian Federation in the financial and budgetary sphere revealed by the Rosfinnadzor agency allows us to judge their work efficiency. An analysis is made of the reasons influencing productivity of control actions related to checks of target use of budgetary funds. The author offers the ways of elimination of the problems hampering the activity of control bodies carrying out the state financial control over using the designated funds.

biba2012_4.pdf

(996 Kb)

Essence and features of actions at carrying out the state financial control over the use of budgetary funds on a designated purpose predetermined development of a topical technique for control and auditing diagnostics of misuse of the budgetary funds. The basic provisions of this technique are presented in this paper.

kuter2012_4.pdf

(967 Kb)

In the present work, the algorithms of calculation of financial result indicators in accounting and tax accounting are developed and compared. Also the accounting treatment for discrepancies between accounting and taxable profit (loss) are determined and systematized.

nikitenko2012_4.pdf

(869 Kb)

Bookkeeping and tax accountings differ significantly from each other, but at the same time these are two related accounting systems. To identify the contradictions between the bookkeeping and tax accountings, as well as to systematize the revealed contradictions, it is advisable to study the normative base which defines the main concepts used in determining the profit in the bookkeeping and tax accountings. Such categories are the income and expenses of the organization, because in both cases the profit is determined as the difference between the income and expenditure.

orlyuk2012_4.pdf

(653 Kb)

The paper deals with the existing approaches to the cost formation. The author proposes interpretation of the formation of production costs as a set of actions to determine their composition and structure, as well as to manage the efficiency of converting one type of costs into the other.

sekisov2012_4.pdf

(1 Mb)

Economy of Agrarian-Industrial Complex

The paper shows corporatization peculiarities of inter-economic connections and relations, as well as possibilities of big corporate business in structural modernization of regional AIC. The major transformation effects that arise from big corporate structures influencing the agro-industrial system are defined.

panesh2012_4.pdf

(684 Kb)

Mathematical Methods in Economy

This paper is devoted to research and simulations of situations in the Russian labor market. The work suggests a system approach to the study, which is based on a combination of the methods of statistical, expert, causal and cognitive analysis. An example of modeling the labor market subsidy in the region is given.

gorelova2012_4.pdf

(876 Kb)

This paper provides the results of application of game-theoretic tools in modeling the regional labor market. The aim of the work is to study the possibility of reducing the rate of unemployment and tension in the regional labor market. The subject of this study is the interaction and consideration of mutual interests of employers, employees and public authorities in the regional labor market. The result of the research is the creation of a positional game which can be used to identify ways of reducing the rate of unemployment and tension in the regional labor market (using the Rostov region as an example).

drokina2012_4.pdf

(874 Kb)

Innovative Technologies in Marketing

An analysis is made of the necessity of adaptation of classical marketing instruments in case of ethnomarketing concept would be implemented. The main trends of such adaptation are defined. The paper shows the main features of product and service positioning in case they are intended for the customers who are part of specific ethnic groups. Some examples of such positioning are presented. To make a conclusion the paper provides an analysis of marketing strategies appropriate in case of ethnomarketing concept is implemented.

kumpilova2012_4.pdf

(501 Kb)

The paper systematizes the factual material on the state of Internet’s environment. A classification is given for the factor causing the development of Internet as a business platform. The authors prove and formulate the Internet’s problematic area as the effective and promising technological platform for development of innovative marketing tools.

mishulin2012_4.pdf

(853 Kb)

The Theory and Practice of Business

This paper discusses management of agricultural enterprises in conditions of acute shortage of material and financial resources. An issue of risk management and hedging for agricultural business structures is actualized. An analysis is undertaken of agricultural business in the Stavropol region. It is inferred that there is a need to provide sustainable increase in business income on the basis of scientifically grounded land management system.

gurnovich2012_4.pdf

(417 Kb)

The paper discusses the questions related to the necessity to support the development of small and mid business by the state. The author shows the main methods of state regulation and assistance for the development of business structures, forms and methods of financial and credit support.

ivancha2012_4.pdf

(610 Kb)

Service Economy

The paper examines the promising forms of education services development. The author singles out the dominating factors of this evolutionary process and proposes tools for the specified promising forms of its development in economy of contemporary Russia.

gadzhieva2012_4.pdf

(526 Kb)

The paper presents the author’s model of the interaction of the innovation system of national education and market economy in the period of modernization. The work describes one of the conditions for innovative development of higher education in the subjects of the Russian Federation, namely: the system regional policy in the field of education, science and innovation, defining objectives, trajectory of development of these areas, the resources required to achieve the objectives and mechanisms of control. The author argues that the development of inter-university cooperation in the regions should be carried out primarily on the initiative and with support from the authorities. In the study, the author proves that the strategic vision of international relations of Russian universities is participation of the leading universities in the global research consortiums. This is possible after the implementation of the objectives to increase the number of Russian universities included in the global rankings of universities.

kulikova2012_4.pdf

(678 Kb)

The market of realtor services in the Russian Federation is now one of the dynamically developing. Real estate as a subject of purchase and sale in the market is always in demand. However, there are no legislative acts in the Russian Federation regulating such specific activity. In this paper, an analysis is made of realtor firm activities: their quantity, average number of workers and a gain from intermediary activity. The dynamics of transactions with inhabited and uninhabited housing and with the ground areas is investigated. The analysis of the prices in the primary and secondary market of habitation is carried out.

ryabokon2012_4.pdf

(685 Kb)

This paper discusses improving the structure of the market intermediary services in the field of high-tech production. The structure of the market of intermediary services is studied from the position of the institutional approach. Scientific novelty of this study is that it reveals the basic institutions of market of intermediary services, as well as determines the nature of the relationship between them. One of the options of the Russian economy is to create a mechanism for economic development which ensures the reproduction of the social subject, based on the innovative production and consumption.

sher2012_4.pdf

(882 Kb)

Management

This paper discusses the construction mechanism of intellectual potential models for different economic levels as one of the ways to reach innovative and social type of nation’s economic development. Application of intellectual potential management systems is determined as the basic method of its updating and transferring to a qualitatively new level.

zueva2012_4.pdf

(681 Kb)

The paper shows the features of the current state of development of foreign trade of oil and gas organizations and their implementation of innovative technologies to conduct more efficient foreign economic activity. An analysis is made to study the structure of Russian exports. It is inferred that the export has mainly a raw material character. The author identifies factors and the main problems that lead to this trend.

lyashenko2012_4.pdf

(700 Kb)

The paper discusses the current trends and issues of the book publishing industry. The author classifies evolutionary steps of transformation in the Russian system of book publishing and studies problems of the development of book printing in Russia. Author’s calculations of the book production for 1890-2011 are presented. The paper focuses on the difference of levels of the book industry in the Russian regions.

pukhnaty2012_4.pdf

(715 Kb)