#1 / 2014
The Economic Theory
THE INSTRUMENTS OF SMALL BUSINESS DEVELOPMENT ACTIVATION AT MESO-LEVEL
The paper examines the functional opportunities of instruments (methods, tools) enhancing small business in the reproduction process of the territorial economy being created with territorial authorities and various organizations in the economic area of regional economic systems of modern Russia. The author assesses the potential of such methods in the modernization process of regional economic systems at the present stage of development.
V.V. Bodzhaeva, I.V. Slobodchikova
THE NATURE AND SPECIFICITY OF THE INTELLECTUAL CAPITAL AS A FACTOR OF PRODUCTION
The intellectual capital is recognized as a leading economic resource in modern conditions. The availability and use of it is the basis of any company’s activity and affects its efficient functioning. The author highlights the importance of this factor of production which is increasing every day. Nowadays the priority (preference) of intellectual (creative) activity is given to individuals and organizations. These facts testify about the natural character of intellectualization of a modern economy.
Yu.K. Bganå, A.V. Styagun, Z.V. Khetagurova
LIMITS OF GOVERNING STATE INFLUENCE ON THE DEVELOPMENT OF CONSUMER SERVICES SPHERE
The development of consumer services (including healthcare and education) is one of the priority directions of the Russian economy reforming. The formation and development of human capital as well as its quality are formed within the framework
of this sphere. Quality of human capital is one of the factors determining the possibility of economic growth of the country. The development and availability of consumer services for the majority of the population is also a factor to reduce social tension, improve overall
satisfaction with quality of life and society, etc. This scientific article reveals the most significant aspects of the influence sphere of consumer services for the development of human capital. It also substantiates the importance of government regulation in the development of this sector.
FACTORS AND ELEMENTS OF CORPORATE GOVERNANCE: IN THE ORDER OF THE PROBLEM
The scientific article considers the corporation management system and its main elements. The author reveals the influence of external environment on corporate governance and quality. They include factors in addition to traditional factors such as institutional support for corporate governance system of external audit and control, etc.
G.M. Mishulin, V.V. Lisukov
ORGANIZATIONAL AND MANAGERIAL INNOVATIONS: THEIR PLACE IN THE MODERN ECONOMIC PARADIGM
The paper presents the theoretical and methodological approaches to the position of organizational and managerial innovation of scientific categories and in the innovation process. The author analyses the endogenous factor model of effective innovation process and characteristics of its functioning in a changing economic paradigm.
RUSSIAN BANK SYSTEM INSTITUTIONAL DEVELOPMENT IN THE TERMS OF ECONOMY GLOBALIZATION
The paper considers the conditions of Russian banking system institutional development in the terms of economy globalization. The author studied the influence of financial globalization processes on national bank functioning taking into account the identification and formation of spheres controllability. The scientific article reveals the main directions of its institutional development improving.
S.Sh. Gisheva, R.A. Baibekova
ECONOMIC DEVELOPMENT OF THE ADYGHE REPUBLIC: PRIORITIES AND GUIDELINES
The author highlights that regional economic policy focused on encouraging of investment and innovation priority sectors of the economy due to the use of the cluster approach and the provision of state support to potential investors can ensure the implementation of the competitive potential of the Adyghe Republic. he examines its progressive economic development, economic growth increasing and social and economic problems solving.
M.l. Golubova, L.Z. Bzasezheva
RePRODUCTIVE FUNCTION IN THE REGIONAL HEALTH-IMPROVING LOCALIZATIONS: DEPRESSIVE ECONOMIC SYSTEM
The scientific article investigates the function of reproduction in depressed regional health-improving localizations arising in the process of transforming relations at the meso-level of modern Russian economy. The author studies the health-improving localizations of Southern Russia and development potential which increases rapidly at the present stage.
A.A. Dzharimov, R.A. Popov
RESOURCES OF REGIONAL ECONOMIC GROWTH IN THE NEW ENVIRONMENT
The paper shows the urgency of deepening the updated resource use of the areas in an integrated manner at the present stage and involvement of new sources of economic development in economic circulation. The increasing of the regional factor in economic
management attaches new value and organizational forms to the task of the productive
forces developing. The author actualizes the use of alternative energy sources. The formation of regional industrial clusters, grocery syndicates and other forms of economic organizations consolidate regions acquires greater importance with the increased competition.
À.À. Kerashev, K.A. Tamov
Competitive opportunities in the Adyghe Republic in the conditions of growing influence of regional factors
This scientific article considers some aspects related to the study of competitive opportunities and the Adyghe Republic and, besides, the factors shaping them. The author pays his particular attention to regional characteristics of the republic that influence greatly on the formation of its competitive position in the economic environment of the Southern macro-region
Recreational potential as a basis for sustainable territorial development
This paper considers recreational potential as a basis for sustainable
territorial development. The author analyzes the basic principles of sustainable development of the recreation area. He studies not only the system of indicators that reflects the sustainable development of the region but also highlights the recreational features of the functional role
of intangible resources in foundation of sustainable development.
Modeling of social and economic indicators of a certain region type
The article discloses the model of social and economic development of the
region. It represents a multi-agent model of the region in conditions of the public sector reforming
Tools for implementing strategy of development of budgetary -deficit region focused on the effective use of its potential competitive advantages
The paper discusses some aspects of instrumenting development strategy
of budget-deficit region development, focused on improving its competitiveness. The author pays his particular attention to the cluster system of instruments.
R.D. Khunagov, R.A. Popov
Market imperatives in the development of management and industrial base of construction : a regional aspect
This paper highlights the development of capital construction and building
materials industry in the branch and regional level taking into account the imperatives of modern management and the needs of optimal allocation of productive forces. It focuses on environmental management issues within the context of the technical improvement of building production and increasing of population employment of the areas.
Methods and models of gross regional product volumes for ecasting
This scientific article describes and summarizes the research experience
in Russia and neighboring countries in the development and practical application of methods and models to predict the gross regional product. The author analyzes advantages and disadvantages of methods and models and formulates conclusions about their future potential practical application.
Implementation of e-government in the Adyghe Republic in the economic and informational space of the region
The paper presents the analytical and generalizing-cognitive information
on the implementation of e-Government in the Russian regions as a whole and in the Adyghe Republic in particular. The author provides a list of measures aimed at improving the position of the republic in the ranking of subjects of the Russian Federation on the level of e-government implementation.
The Account, Audit and the Control
Experience the Florentine company of Giovanni Farolfi in Provence
This scientific article starts a series of publications devoted to the study
of the first ledger conducted by the method of double entry. The author studied previously published limited sources and examined surviving accounts of this book.
Systematization of differences between income and expenditure in account and tax accounting
This paper represents the discrepancies between factors of forming of financial result in accounting and tax accounting. It reveals the impact of these differences on the amount of income tax. The paper also identifies and groups the main permanent and temporary differences between income and expenditure in the accounting and tax records. The author determines variants of reflection of these differences in accounting.
Basic contradictions in the system of regulatory tax accounting and ways of overcoming them
The scientific article reveals the basic contradictions in the system of regulatory tax accounting. It defines the principles of the tax system in general and tax accounting in particular. The paper studies conformity to these principles determined by Russian regulatory accounting system. The author describes the cases of tax legislation introducing their own interpretations of the concepts of non-conventional and used in other legal acts. He also presents the activities necessary for creation a model of the tax system and tax accounting.
I.G. Panzhenskaya, D.I. Ponokova
Theories analysis forming the basic methodological framework for business valuation
This paper, in an accessible form, considers and analyzes the main economic
theories being the basis for the business valuation. The purpose of the article is to structure and focus the attention of readers to the aspects of each of the theories that are most important for economists-assessors. The scientific article examines, in particular, the following theories as labor theory of value, theory of the firm, theory of property, theory of agency, theory of marginal utility, theory of supply and demand, theory of production costs, theory of the
three factors of production.
History of the development and establishment of management accounting as science of management
The scientific article reveals the main issues of management accounting
terminology, its goals, objectives and functions. It pays particular attention to the chronology of the origin, development and establishment of management accounting both in global and domestic practice. The article analyzes the main stages of the theory and practice of management accounting. The author clarifies theoretical propositions explaining the main goals, objectives and functions of management accounting in the current economic conditions and shows shortcomings as a result of development of management accounting.
F.T. Khot, S.B. Furtseva
The possibility of registering forward -futures transactions in electricity wholesale trade
This scientific article deals with the author’s position concerning the use
of forward-futures accounting operations of commercial transactions in the wholesale market for energy and power. The paper reveals the peculiarities of futures transactions and the possibility of their use in electricity trade. The author also describes the possible options for accounting operations for futures trading.
Economy of Agrarian-Industrial Complex
R.K. Belmekhov, E.N. Zakharova, A.A. Kerashev
Conceptual foundations of the systemdynamic approach to the management of the resource potential of the subjects of agricultural business
The scientific article considers the specifics of the resource potential of
the agrarian sector. It reveals a set of principles of management and resource potential. The paper shows the role of the adaptive enterprise resource planning. The author proposes a mechanism for controlling the dynamic capabilities of the enterprise which is the basis of such system. He draws a conclusion that the system control and resource potential of the enterprise includes structuring, grouping and utilization of resources.
F.P. Khripliviy, E.M. Kobozeva
Agriculture production reserves of the Adyhge Republic
This paper examines the dynamics and structure of crop production and animal
husbandry and agricultural land use efficiency for the last eight years. The author gives proposals to increase it in various forms of management.
Mathematical Methods in Economy
Intelligent algorithm of multi -agent support of solution acceptance according to diagnosis in electric power network
The paper considers the main aspects of the development of a descriptive
model and block diagram of the algorithm multi-agent intelligent decision support on the use of active-adaptive processes. The author proposes an agent model grid and improves the term economic agent itself. He works out a three-level series of critical state data object and formulates the terminology of active-adaptive processes.
Justification of organizational and economic conditions of providing business activity of HBC enterprises
The scientific article discloses the organizational and economic conditions
of business activity of enterprises providing housing construction. The author substantiates the preconditions of their business activities according to their importance at the regional level based on an assessment of factors limiting business activity HBC.
Prospects of secondary vocational education in the mod ernization of the social and economic system of modern Russia
This paper considers the main trends in the development of vocational
education. The author examines the dependence of the education system from the country’s economic system and characterizes the priority areas of education and development scenarios.
Development resources of scientific and educational subsystem of St . Petersburg
St. Petersburg as well as any other regions of modern Russia includes
functional subsystems. One of the highly developed subsystems of St. Petersburg is a scientific and educational subsystem. This article discloses the main indicators of scientific and educational subsystem of St. Petersburg for s everal years.
V.A. Teshev, Z.U. Blyagoz, A.V. Nagoev, L.V. Shelekhova
Elements of dual education at the economic faculty of ASU
The scientific article discusses the elements of dual education in relation
to higher education. The author pays particular attention to the dual system of education in Germany, which took a long historical testing and demonstrates high quality of education. He draws a conclusion that, despite some shortcomings, the dual system of education is one of the most successful models of cooperative learning and practice. Its positive experience can be used in the learning process in higher education of the Russian education system.
The Crimean crisis inflcence on the living standards of the population
This paper deals with the problems of living standards of the population
in the Crimea as a subject of the Russian Federation. The author suggests statistics, real facts, causes of potential crises and points out the directions to overcome and to avoid them.
Payments system improving of forest resources
The paper substantiates the need to improve the system of payments for
forest resources in order to improve nature conservation activity. The author represents the most significant and multi-factorial causes that have a direct and immediate impact on the size of the forest income as well as indicators, reflecting the dynamics of size and volume of forest management activities. The scientific article reveals the mechanism of the formation of the total forest income derived from the use of forest resource potential of the area.
Leasing operations development in realestate in the public -relation partnership mechanism
The paper presents the key parameters of the leasing operations development in Russia. It notes the similarity of leasing mechanism properties with the procedure of leasing equipment or vehicles. The author shows that a public-private partnership can be the effective mechanism for promoting the development of leasing relations in real estate. The scientific article represents diagrams of public-private partnership based on the use of leasing real estate.
B.A. Kumpilova, S.A. Khatukay
Creation of a competitive business model for Russian companies with economic globalization advantages
The article examines the current state and prospects of building a competitive
business model by Russian enterprises using the advantages of globalization. Canvas business modelling is used as a framework for this analysis. According to this study the most significant reserves of increasing the efficiency of Russian multinational enterprises are enclosed in diversification of value proposition for customers and revenue structure.
E.V. Levkina, O.Yu. Vorozhbit, M.E. Vasilenko,
The role of innovation in the effectiveness of fishing industry development of Primorskiy Region
The purpose of the study is to substantiate the theoretical and methodological
approaches and develop practical proposals to improve the economic efficiency of the fishing industry in terms of innovative development of the sector. It takes into account its specific characteristics, domestic and foreign advanced experience and management of organizational, economic and technological factors. The theoretical significance of the results of the study is to determine the role of categories efficiency and innovation in economics, science and refinement of theoretical propositions to increase economic efficiency, taking into account the fishing industry and industry-specific trends in the development of modern fishing industry. The practical significance of the study is that formulated in the findings suggestions and recommendations are of scientific and methodological nature and can be used to improve the effectiveness of fishery enterprises in terms of innovative development of the industry. The author proves the economic feasibility of the application of innovation to improve efficiency fishing industry.
The main direction s and prospects of transport infrastructure development in the world economy
The scientific article deals with theoretical aspects and position of transport
infrastructure in the country’s economy. It reveals the role, participation of the state in the development of port facilities, the content of maritime infrastructure and methods of public policy. That allows them to develop and create transport corridors. The author pays particular attention to the factors forming the port economy and the prospects for the development of maritime transport in the world economy.
Analysis of the competitive environment in the strategic planning of freight for warding open company «Dalk »
Strategic planning is an important part of enterprise management.
The successful operation of the enterprise in a market economy is impossible without it. This scientific article suggests different interpretations of the term ‘strategic planning’ by different authors. The author also analyzes competitors of freight forwarding company «Dalk». The paper considers a number of transport companies providing different range of services in the market which are completely identical or slightly different. The author examines such factors as the concentration index, the Herfindahl-Hirschman index of the intensity of competition on the ratio of market shares for the analysis of the market situation.
Statistical factor s using in risk management
The paper considers the problem of evaluating the effectiveness of financial risk
management based on the influence of factors on return on equity. It studies the statistical coefficients to assess the objective conditions of the financial risk.