#2 / 2014
The Economic Theory
I.K. Abidova, A.V. Sokolovskiy
Diagnostic tools and regional economy development on public-private partnership ground
The scientific article investigates the diagnostic tools, the development of regional economy based on public-private partnership at the present stage of development of Russia. It discloses a mechanism of management of regional economies required by public-private partnership relations. The author reveals requirements to the intensification methods of the development of the regional economy adapted to the conditions of stagnation at the meso-level.
New features of regional economic policy conditioned by the neo-industrialization
The paper studies the functions of regional economic policy at the present stage of development of Russia caused by the process of neo-industrialization. The author assesses the consequences of the destruction of the territorial industry and reveals some new features of regional economic policy. Their occurrence is necessary in the process of neo-industrialization. The scientific article examines possibilities and limitations of the implementation of these functions as well as the requirements to the relevant instruments of regional economic policy in the reconstruction of the territorial industry on a qualitatively new basis.
R.N. Berlizev, O.P. Bondarchuk
Instruments of regional economic policy of Russian development at the present stage
The scientific article explores the methods of regional economic policy at the present stage of development of Russia needed in a profound transformation taking place in the economic space of the country. The author studies possibilities and limitations of the instruments in the process of modernization and innovative development of the regional economy under the conditions of economic slowdown, territorial industrial complexes recreation.
Key objectives of anti-crisis regional economies management
The paper examines the key tasks of crisis management in the regional economy of modern Russia. The author pays his attention to cognitive tools applying in the process necessary in terms of spatial competition. Cognitive tools are widely used in modern regional studies and have been successfully tested in crisis management. Deployment of the crisis in the conditions of acceleration and post-industrial transformation intertwining processes of global integration and localization of economic relations determines special requirements for crisis management of the regional economy as well as new possibilities of its transformation. The author refers the used means to achieve two interrelated goals implying cognitive methods of crisis management at the meso-level. They are: the achievement of project parameters in overcoming the crisis in the regional economy and the extraction of new knowledge on the state and prospects of development of the regional economy. The scientific article determines possibilities of crisis management in accordance with the conditions at the meso-level of the economy. It reveals cognitive function instruments of crisis management of regional economies.
A.A. Bzhasso, A.A. Belousova
Cognitive methods suggestion of regional economies crisis management
The scientific article examines the institutional conditions of cognitive methods suggestion of crisis management process of modern Russia regional economy. The authors draw their attention to the development of a single institutional platform for such methods. They assess the complex of cognitive methods of the regional economy crisis management. The authors imply the transformation trend of existing economic systems in the cognitive economy. This trend expects the expanding of cognitive methods using in modern regional studies as well as the converting them to crisis management problems. The paper studies combination of value creation processes. The extraction of new knowledge in the areas of post-industrial growth at the meso-level gives the opportunity to qualify these specified areas as cognitive economy localization. The paper examines the conceptual representation of the cognitive tools of crisis management at the meso-level. It analyses the methods and systems to ensure implementation of the project objectives to overcome crisis situations at the level and obtain new knowledge about the regional economy elements.
Regional development resources in the Russian economy slowdown
The paper explores the resources of regional development at the present stage of Russian development necessary in the slowing economic growth conditions. It determines the main meso-level manifestations of an economy slowdown as well as assessment of opportunities and constraints imposed by the process. The author discloses the specific institutional risk of regional development in an economy slowdown. He represents demands to regional devel-opment instruments in the context of economic slowdown in Russia.
A.A. Kerashev, A.A. Mokrushin
State-private partnership potential in the development of interaction of vertically integrated corporations with Russian regional economic system
The paper deals with the dominant role of state-private partnership (SPP) in the mechanism of state regulation of the interaction of vertically integrated corporations with regional economic systems. It discloses the main characteristics, the institutional forms and tools of corporate-territorial partnership in Russia. The author developed a new profile functions as part of the SPP mechanism of state regulation of the interaction of the above mentioned meta-systems.
K.N. Kirzhinova, S.R. Chorshanbiev
Factors and development priorities of the Tajikistan Republic energy infrastructure on the cluster approach basis
The article considers the advantages of clustering regional energy infrastructure. It identifies the main factors contributing to the formation of cluster structures in energy infrastructure. The application of the SWOT-analysis identifies strengths and weaknesses, possible variants of the clustering process. The author develops a set of measures, the implementation of which contributes to the formation of preconditions of these processes.
Industrial parks as economic growth points of the Krasnodar Region
The scientific article discusses the role of industrial parks in the region's economy. It introduces the definition of the concept of industrial parks as well as characteristics of different types of park structures. The author pays his particular attention to the formation of Brownfield parks. Formation of these parks let to engage large loss-making enterprises in trafficking in need of investment for modernization and competitive products production. It contributes to the growth of industrial production in the region.
Inter-budgetary relationship reformation in the Krasnodar Region
The scientific article discloses the main issues of inter-budgetary relations in the Krasnodar Region. The problem of constructing a model of optimal inter-budgetary relations is one of the most urgent. The paper analyses the current state of intergovernmental fiscal relations at the regional level. It provides the information about the state internal debt of the Krasnodar Region. The author suggests some ways of balancing the budget, such as control of targeted and effective expenditure of funds, the identification of financial abuse in this area, the optimization of budget expenses, etc.
Regional economy conceptual view of control mechanism on public-private partnership basis
The paper investigates the mechanism of regional economies management based on public-private partnership in modern Russia needed in a spatial competition development. It defines the principles of its operation, the main features of the territorial management. The author assesses the constraints imposed by the current state of the regional economy. He introduces recommendations to the regional economies management tools on public-private partnership basis.
Controlling application to the regional economic system clusters development
The scientific article examines the possibility of converting the controlling mechanism for the needs of the clusters development in regional economic system. It specifies and adapts the concept of controlling applied to cluster development. The paper identifies key functions and tasks of the specified cluster controlling and defines the diagram of key functions of cluster controlling. The author represents criteria system of controlling cluster development. He reveals the expediency of cluster controlling mechanism using.
The Account, Audit and the Control
Due diligence in conditions of actuarial accounting: historical aspects
This scientific article describes the historical background of the emergence of procedure due diligence. It provides a brief description of the present state of the market of audit and consulting services and market capital. The paper traces the relationship between the existing trends for the future development of the investment climate in Russia. The author draws his attention to aspects of the deal purity expertise with capital considering principles of actuarial ideology accounting. He discusses the topicality of the issue in the article. The paper points to the need to improve the theoretical and methodological basis for improving the quality and effectiveness of professional services in the areas of accounting, analysis and audit.
D.A. Bugaev, A.V. Ryabchenko
Historical aspects of IFRS in Russia
The article deals with the accounting reform in Russia, the problem of transformation and international reporting requirements as well as the introduction of IFRS in Russian accounting. It also analyzes the main idea and methodological basis of IFRS, its role and structure, order of creation, structure and application. The author reveals IFRS role in economic society, the history of its creation. He points to the need of maintaining IFRS in Russia.
The accounting policies and estimate standards: essence, content, interconnection
The basis of the accounting policies and estimates is a choice. In the first case it is a choice of accounting method. In the second it is the choice of accounting estimates object. This choice is based on professional judgment. The paper reveals the features and making procedure, additions, alterations and disclosure of accounting policies and estimates. The author represents the estimated value of variable as indicators involved in accounting value calculation of the observation object.
Russian corporate reporting problems and prospects
The scientific article deals with the problems of modern Russia in the corporate reporting with growing information needs of key users. The author studies the nature and structural integrated reporting elements and considers fundamental concept underlying in the basis of its forming.
R.A. Tkhagapso M. Gomesh
History and development of accounting in the Republic of Angola
The development of accounting is connected closely with formation of economic relations in society and plays the main role in the economy. It is very difficult to imagine a rapidly changing world without the financial information formed due to accounting. The paper represents a critical analysis of the accounting development in the Republic of Angola. It marks out the basic stages of development of accounting (the colonial period, the period of independence and the modern stage) and designs the existing problems and directions of re-forming accounting.
Identifying of profit recognition point from the sale in accounting
This paper considers the methodological foundations of choice of the income recognition moment from the sale of products and goods carried in the Russian accounting prior to shipment to the account 41 «Goods» and 43 «Finished goods». It compares and summarizes the provisions of IRFS 18, 9/99, AR project "Income" and the rules of civil law in the regulation of the date of income recognition. The author substantiates that the contemporary economy point of income recognition in accounting can be at three points: shipping, delivery, payment, which may not coincide with the transfer of ownership (as provided by the current AR 9/99).
Economy of Agrarian-Industrial Complex
Organizational and economic aspects of the design vertically integrated corporate structures in agricultural business
The scientific article deals with the organizational planning of vertically integrated agro-industrial corporations. It reveals the basic competitive advantages and disadvantages of vertically integrated corporations (VIC), operating in the territorial AIC. The author discloses key principles and objectives of the organizational and economic design VIC in agriculture. He pays his particular attention to the issue of restructuring of business entities AIC when entering a vertically integrated business group.
Model variants of institutional innovations in agriculture
The paper draws the conclusion about the expediency of implement of the institutional model of the generator and the operator of rural development which allows planning and realizing industrial structural and infrastructural and institutional reforms in the agrarian sector in areas with capacity for self-development. Generator of rural development projects is aimed at eliminating the rationale institutional infrastructure deficit in agro-socio-economic sphere with the priorities of agriculture. The operator pays the attention to the implementation of rural development measures in order to repair the institutional deficiencies and dysfunctions in accordance with the priorities of the agribusiness development.
Corporate mechanisms of economic relations regulation in Russian integrated agribusiness
The scientific article deals with the systematization of corporate governance mechanisms intra-economic relations in integrated agro-industrial formations of Russia. It reveals the characteristic features of the internal commercial calculation underlying the organization of interaction of subjects vertically integrated corporations (VIC). The author highlights the key problems of the organization of distribution relations in agro VIC and specifies the role of financial settlement center in the regulation intra-economic interaction.
A.A. Tamov, M.K.Tamova
Regional agriculture complex modeling as structural division of regional economy
The scientific article analyses a number of methodological and methodical aspects related to the development of an econometric model of regional agriculture as a structural unit of the regional economy. The paper considers the revival of interest in the models. It is connected with the transition to strategic management of the regional economy in the last years and it requires a variety of tools. The author pays particular attention to justify the possibility of a model to assess the role of regional agriculture in the functioning of the regional economy.
A.A. Tamov, M.K.Tamova
APC role in the regional interests implementation
The paper discusses a number of methodological aspects related with the justification of the agricultural sector role in the economy of the region in the implementation of regional economic interests. They imply an objective interest of the local population in a sustainable reproduction and enhancement of the social, natural resource and environmental, de-mographic, economic potential of the region. The author pays his particular attention to the assessment of the functional tasks performed by the AIC, in the implementation of regional interests.
E.N. Zakharova, S.A. Lyausheva, S.M. Kodzhamanyan,
Main directions in the transformation of economic relations in the tertiarisation development process
The scientific article discusses the consequences of tertiarisation. It is the characteristic feature of post-industrial economy when the secondary sector is displaced by the tertiary. Tertiarisation involves the formation of a qualitatively new social relations between the producer and the consumer. The consumer begins dictating his demands to the manufacturer and becomes an active participant in the production process. This makes the introduction of customer-oriented approach and the development of the concept of relationship marketing necessary as the basis of economic subjects. The authors pay their special attention to the intellectual capital of the organization and network forms of business organizations.
The development of science and education subsystem is inevitable and necessary in the transition to a new economy based on knowledge. But for the progressive development subsystem it is essential the implement of effective controlling system. This determines the need for the matrix informative tools introduction. New informative tools help to overcome the low efficiency of resource use as well as they direct the high effectiveness of the scientific and educational subsystems.
G.L. Bayanduryan, N.A. Melyeshkina
Conflict of interest of the vertically integrated telecommunications companies and regions and solutions
Investigation of the relationship processes of regional development and vertically integrated companies telecommunications industry will reveal so-called general «growth points» and develop the tools to balance their interests. The paper analyzes the most significant consequences that have both positive and negative impact on the regional development with a vertically integrated telecommunication company. The authors determine basic directions of growth opportunities for vertically integrated companies in telecommunication industry. They also represent the main problems the company faced during the implementation of its activities in the regions. The scientific article works out methodological recommendations to eliminate obstacles for the strategic development of vertically integrated telecommunications companies in any region.
A.R. Pshizova, S.A. Khatukay
Quality management improving as a factor of enterprises competitiveness in the WTO conditions
The paper deals with the problems of improving the domestic enterprises competitiveness according to the results of Russia's entry into the WTO in issue of reducing costs without creating value for the customer, based on the governance quality improving. The author indicates possible directions of the business management quality improving based on global trends. He formulates parameters affecting the domestic enterprises competitiveness.
Optimal alternatives selection of transport-forwarding company «Dalkia» by hierarchies’ analysis method
Analytic hierarchy method is the most complete and comprehensive method that enables to select the most efficient alternative to the development of a freight forwarding company «Dalkia». This paper considers the algorithm of the analytic hierarchy process. It represents the task structuring in a hierarchical structure with the definition of research objectives, criteria and alternatives. The author suggests the most preferable alternatives of transport-forwarding company «Dalkia» as a result of carried out analysis and calculations.
F.V. Shutilov, E.S. Surovtseva
Communication potential as the cluster development indicator
The paper considers the formation of cluster networks as a modern view of the development of industry and the regional economy. It reveals the fact that enterprises integrated into the group are more viable, sustainable and dynamic. The authors examine a lot of systemic effects and communication functions, cluster communication characteristics depending on the stage of the life cycle of the cluster as well as the communication capacity as the phenomenon reflecting the competitiveness and prospects of development of the cluster, and also the order of the strategic analysis of the cluster communications.
Mechanisms and structures of venture credit and investment services formation
The paper presents the organizational and economic mechanisms of innovation infrastructure on the basis of control system and extensive, full-scale network venture service. The basic components of the latter should be the structure of the venture capital credit and investment services, including venture capital, banks with special consulting firms, insurance companies, venture, venture capital funds, business-angels and their unions. The author underlines the fact that the best form of structure is integration into the cluster: a venture capital financial institution (bank or trust) with consulting and insurance firms, which creates a unified field of responsibility and increases the effectiveness of investment innovation projects.
G.V. Goryelova, E.N. Zakharova, T.V. Martyshina, N.D. Pankratova
Cognitive process modeling of sustainable regional development
This paper considers the problem of sustainable development of socio-ecological-economic system. The authors propose to use the cognitive approach as a research tool for unstable environment and modeling semi-structured systems. Instrumentation cognitive analysis gives the opportunity to use data both qualitative and quantitative in the modeling process. They believe that the using of the methodology is promising a balanced scorecard (BSC) for the characteristics of the economic, social and environmental sustainability at the regional level. The scientific article represents optimistic and pessimistic variants of the regional socio-ecological-economic system of the Republic of Adyghea with the help of a software system of cognitive modeling (PSKM) that help to model possible scenarios of a complex system.
Acceptable risk level modeling of information security
Fast dynamics of information society development is accompanied by an increase in risk due to the vulnerability of resources. The paper considers the traditional approaches to the risk magnitude estimating. The author determines their deficiency in inadequate protection and, consequently, an increase in funding for the provision of business information security. The paper studies iterative process model of risk management of information assets.
G.M. Mishulin, A.A. Kolvakh
Marketing and legal aspects of overcoming auto insurance problems in Russia (on example of CTP)
The paper represents the factual material about the state of the insurance market. It introduces a classification of the factors contributing to the development of auto insurance as one of the largest segments of the insurance market. The authors analyzed problems.
G.M. Mishulin, D.Y. Serikov
Theoretical and methodological approach to the urgent models develop-ment in marketing management
The scientific article represents different definitions of the concept of «marketing management» in a systematic form. It identifies their essential features, analyzes the existing models of marketing management. The paper formulates a refined definition of the concept of «marketing management» and the principles of the current model of marketing management, taking into account the functioning of modern economies and market interaction of the subjects in the face of increasing competition. The authors show a new approach to marketing management model in the new economic paradigm.