#4 / 2014
The Economic Theory
N.Yu. Ermolenko, A.A. Ermolenko
Higher education intellectual achievement
The scientific article investigates «the main richness» of the higher education
— the intellectual achievement and classical universities are the place of its concentration.
The authors use reproduction approach to a problem of the movement of the intellectual
capital of the higher education and determine the opportunities and restrictions that appear in modern conditions in the higher education organizations in the course of the
capital reproduction. They demonstrate the main types of intellectual reproduction from
positions of the qualitative capital analysis. The paper gives the assessment to a number of
transformational processes in the higher education from the point of view of intellectual
capital reproduction. It formulates the need of use of the special support mechanism of
the intellectual achievement reproduction for the organizations of the higher education
in the conditions of crisis of the existing model of development of the Russian economy.
The authors determine forms of realization of the intellectual achievement in the course of
higher education development. It also offers the intensification reproduction instruments
of the intellectual capital of the higher education adapted for modern conditions of development.
Corporations in the Russian legislation
The paper considers the need of modern economic history studying.
The objective of this research consists in developing offers and recommendations about
increase of efficiency of corporate management. Realization of a goal caused need of the
solution of the following tasks: to specify the nature of corporate management, to reveal its
properties, to define key terms of the theory of corporate management.
The authors received the following results: they specified the nature of corporate management
and revealed its properties, structure and the contents. They carried out structural
classification of corporate associations, problems in management of corporate structures
and systematized approaches to their decision.
Market and administrative regionalization problems in Russian economic space
The paper considers the actual problems of market and administrative
regionalization of the Russian economic space directed on regional innovation and adaptability.
Innovation clusters as a tool of the Ingush Republic territorial development
The paper analyzes the state of the economy of the Ingush Republic and
marks the reduction trend of the republican consolidated budget of subsidies due to the increase
in its own revenues. The level of subsidies in the region decreased from 94% in 2009
to 84 % in 2012.The scientific article specifies the purpose and the key parameters of the
Republic Innovation Strategy development, with a perspective direction of development of
the regional innovation system is the formation of innovation clusters in the territory. The
author pays her attention to the entering into the North Caucasus tourism cluster and the
creation of two national clusters associated with the production of energy-efficient building
materials and producing mineral water and soft drinks .
Conceptual bases of small and medium-sized businesses research roles in the problem region sustainable and balanced development
The scientific article considers conceptual aspects of ensuring the problem
regions sustainable and balanced development with use of small and medium business potential.
The paper reveals and systematizes features of this sector that turn into its competitive
in the conditions of the delay of domestic economy which was outlined in recent
years. The author pays her special attention to opportunities of small and medium business
for assistance to the sustainable and balanced development of the problem regions of the
South of Russia which need resource support of the federal centre.
A.A. Kerashev, A.A. Mokrushin
Strategic realization instruments of corporate structures focused integration with Russian regional economic systems
The scientific article considers a problem of instruments development ensuring
realization of strategy of the focused integration of corporate structures with Russian
regional economic systems. The authors present types of instruments of development of
interaction of vertically integrated corporations with regional economic systems of Russia.
The paper pays its special attention to instrument forms providing an innovative way of the
development of domestic corporations aimed at the development of integration processes,
structural modernization of economic space of the Russian Federation.
M.G. Kovalenko, V.V. Shalatov
Development of small and medium business as increase factor of intraregional social and economic uniformity
The scientific article considers a number of the aspects connected with justification
of the increasing role of small and medium business in smoothing of social and economic
distinctions in budgetary and scarce regions of the South of Russia by means of the
advancing development of their peripheral territories with considerable agro-provisions,
tourist and recreational and mineral and raw material resources. The authors pay their
special attention to features of small and medium business. Their effective use is one of key
administrative tasks of specified regions administrations in modern conditions.
O.A. Kolchina, J.A. Pshenichnyh, M.A. Grezina
Interregional convergence decomposition on economy branches of Azov and Black Sea basin countries
The scientific article discloses the assessment issues of social and economic
development unevenness of the sub-region of integration association, definition of a
contribution of various factors to convergence by a decomposition method β-convergence
on branches of economy. The paper investigates models of dependence of growth rates of
GDP on one (person) occupied in branches, effects of shifts and effects of interaction of the
countries from the GDP initial level on one (person) in Azov and Black Sea basin occupied
in the countries during 1990—2012. Decomposition results can be used for a choice of
branches points of economic growth while carrying out policy of smoothing of unevenness
of social and economic development of the Azov and Black Sea basin countries.
Kh.A. Konstantinidi, M.A. Vorobyova, A.G. Rubin
Theoretical aspects of application of marketing of territories in modern conditions
The paper reveals the features of marketing application in territory
management. It defines the place of marketing of territories in the state economic policy.
The authors give the definitions of the subject and object of marketing of territories. They
prove and specify the application of a complex of instruments of marketing at the territorial
level. The scientific article offers the stages of formation of marketing strategy.
The structural organization of interaction of vertically integrated corporations with regional economic systems of Russia
The scientific article deals with the structural reorganization of economic
space of Russia based on the activities of vertically integrated corporations (VIC). The
scientific article represents the results of the comparative analysis of the characteristics
of regional economic system and economic system of VIC are represented. The research
algorithm and dominant mode of structural organization of interaction of VIC with regional
economic systems of Russia are revealed. The main forms of interaction of intraeconomic
and regional economic systems of Russia are determined.
Foreign economic activity as instrument of development of the region
The paper considers the essence of foreign economic activity and stages of
formation of development strategy of foreign regional economic activity. Foreign economic
activity is a necessary element of economic activity of the enterprises, regions and countries
in general in the conditions of market economy. The scientific article reveals the problems
interfering development of foreign economic activity of the region. It defines the barriers
interfering the enterprises entry into the world market and offers the main directions of
improvement of foreign economic activity.
O.B. Ugurchiev, R.O. Ugurchieva
Program value and target approach in unevenness decrease of regional development
The paper analyses the problem of unevenness of regional development. Unevenness
of regional development complicates regional policy carrying out of economic
transformations. The state needs to strengthen impact on regional economies reforming by
means of various forms of regulation, including program goals management. It can resolve
issues of the integrated and balanced approach on resources of the solution of social and
economic regional problems. It considers the various factors of environment influencing
process of regional development and provides long-term nature of the carried-out program
actions and stable growth of the main macroeconomic indicators and eventually — radical
improvement of economic and social regional situation.
Regional economic system adaptation to the external and internal environment functioning changing factors
The paper considers the process of regional economic system adaptation
and its elements to external and internal environment factors of change of functioning
on the basis of the conducted author’s researches. It offers the new directions of regional
development adaptation to the developed conditions. The author draws a conclusion that
ability to adaptation is based on the level of accuracy of definition of negative tendencies
and shows the efficiency of administrative decisions for elimination of these phenomena.
The earlier negative tendencies in the region are revealed, the more effectively the region
economy will function. It is possible to call system adapted if it is able to reveal and react
in due time to external calls, quickly to make changes to management at early stages. The
higher the adaptability level is, the more effective is regional development as well as the
opportunities for realization of the available potential.
State , problems and directions of development of the industry Rostov region
The scientific analyzes the current state of industrial sector of economy of
the Rostov region. Industry is a basis of a development of the region, creating favorable
conditions for the population life. The author reveals the main problems constraining development
of the industry of the Rostov region. She works out the priority directions of
development of an industrial complex of the region. The main loading on development of
industrial branch lays down on state authorities. The state acts as the catalyst of development
of the industry both of separate regions and the country in general.
The Account, Audit and the Control
T.G. Belozerova, D.V. Lugovsky, R.A. Tkhagapso
Intellectual activity results recognition in the Russian and international registration practice
The scientific article presents the scheme of the intangible assets receipt
and creation accounting. It gives the comparison of the Russian and international rules
of the accounting of scientific researches and experimental design projects. The paper
shows the inadmissibility of scientific researches cost capitalization. The authors reveal
some peculiarities of granting accounting and non-exclusive rights usage of intellectual
I.N. Kostyukova, D.V. Lugovsky, R.A. Tkhagapso
Registration and legal aspects of procurement operation and stock ac quisitions
The scientific article considers standard situations of receipt (production) of
materials and peculiarities of their documentary registration and registration reflection. It
shows distinctions in civil and registration interpretation of the concept «goods». The paper
reveals features of accounting policies in the accounting of transport and procuring expenses,
the unbilled deliveries and deviations in the materials cost. The authors compare requirements
both of Russian and international standards in the accounting of preparation of materials.
A.V. Ozeran, R.S. Korshykova
Providing future expenses and payments display in financial statements: comparative characteristic requirements of MSBU 37 and the Ukraine normative base
Integration of economy of the Ukraine into the world economic relations
reveals the problem of financial information incomparability prepared on the basis of
national provisions (standards) of accounting (P(S)BU) with that which is required
according to IFRS. It makes impossible to carry out a reliable assessment of risks and
complicates adoption of reasonable administrative decisions by investors. The paper considers the need of improvement of domestic system of preparation of financial
The authors draw a conclusion about the need of further improvement of P(S)BU of the
Ukraine in the context of their harmonization with IFRS for the purpose of formation of a
uniform conceptual and algorithmic field for the originator and users of the reporting for
ensuring sufficient level of transparency of reporting data.
The Theory and Practice of Business
Small business development factors and meso -logistics system interpretation
The paper discusses the possibilities of meso-logistic system to research the
small business sphere of regional economy. The author reveals the main powers of the subject
of small business, the factors making impact on development of this sphere. She gives
the assessment of a number of often used elements business of strategy of subjects of small
business. The scientific article considers the content of the concepts «corporate the mesologistics
». It examines «meso-logistics system of infrastructure of small business» in relation
to regional researches. It draws a conclusion that the cluster environment is most
susceptible to the available opportunities meso-logistics that assumes formation of the corresponding
component of regional economic policy
Russian universities educational services: development trends , the principles of quality management , assessment , improvement areas
The paper reflects the main trends and institutional conditions for the education
market development in Russia. The author characterizes approaches to the interpretation
of their efficiency. The scientific article presents international competitiveness evaluation
system of universities from the point of view of their effectiveness.
N.V. Ryabtcev, K.A. Yurkhanyan
Intellectual services as key category of «economy of kno wledge » elements system
The paper considers various approaches to the concept «intellectual services
» and specifies a number of the signs identifying intellectual services is specified. It gives
the structure and the making elements of the intellectual capital of the organization and
the comparative characteristic of processes of producing intellectual and virtual services.
It shows that, along with rationalization and consumption standardization, there is a new
tendency — customizations. That is a comprehensive embodiment in the provided service
of requirements of the specific consumer. Ensuring of services quality and satisfaction of
the customer act as the key moments which are a subject of special attention of producers
of intellectual services. The authors reveal that the producer of intellectual service gains
the additional income of a special order caused by existence at this service of exclusive value for the consumer distinguishing this service from similar proposals of other producers
— so-called «an intellectual rent» in the conditions of advanced economy.
St. Petersburg scientific and educational subsystem efficiency main indicators
It is necessary to study the factors of macro-sphere in the market of the educational
services that make an influence on operating conditions of higher education institution
in system of training skilled staff. The paper carries out the analysis of political factors,
dynamics and an orientation of development of economy, social and cultural factors
and technological innovations In economic practice.
S.N. Kashayev, G.L. Bayanduryan
Sports comple x structuralism as element of social regional infrastructure
The scientific article considers a sports complex as an element of social regional
infrastructure. It studies the structure of the sports complex including objects and
subjects. The authors reveal aspects. They pay their attention to importance of social factors
and social infrastructure in development of national economy in general and of certain
regions owing to transition to innovative type of economic growth and modernization on
this basis of all elements of economy.
Personnel policy as the basis of social and labor relationship
The relevance of this paper is that the personnel policy is an integral part
of the overall management and industrial policies of the organization. Its main goal is to
create a personnel management system based mainly not on administrative methods but
on economic incentives and social guarantees aimed at convergence of interests employees
with the interests of the organization to achieve high productivity. The aim of this scientific
article is to study the theoretical foundations of the personnel policy as the direction
of social and labor relations in the organization of the social sphere. The author reveals the
conceptual bases of formation and implementation of personnel policy through the management
of human resources. To achieve this goal the author considers theoretical aspects of personnel policy as the
basis of social and labor relations and explores the theoretical foundations of the management
of state personnel policy.
S.V. Zhukov, Ye.A. Kartysh
Factors analysis and systematization of organizational structures formation principles of the industrial enterprises
The scientific article considers the system analysis of the general and specific
factors which define the directions of formation and modernization of organizational
structures of the industrial enterprises. It shows the need of a strategic orientation of
structures. The authors systemize the set of the principles providing efficiency of the administrative
relations, including the author’s principle of existential limitation of existence
of structure that reflects current trends of influence of non-economic factors on firm
Integration processes analysis at branch enterprises in the Russian Federation
The scientific article considers a role of the Russian industrial enterprise in
a technological chain. It examines the vital issues containing economic increase in production.
The author investigates problems of low energy efficiency and transformation of the
world markets of hi-tech production. The paper presents types of participation of the Russian
enterprises in technological chains and instruments of overcoming of technological
backwardness of the Russian industry.
Business management peculiarities in modern conditions
Evolution of a control system is directed on formation of the polycentric system
which is based on functioning in a national economy of the structures capable to selfgovernment
and self-development. Increase of overall performance of the enterprise considerably
is defined by organization of the control system depending on accurate structure
of the enterprise and its environment in the direction of the chosen purpose.
The operating methodology of an economic reform has no evidential theoretical base
and one of its main shortcomings is weak methodical providing. It is followed by problems
of development of production, decrease in growth rates of labor productivity, introduction
of achievements of scientific and technical progress, parity of the prices, differentiations
of the income of the population, etc.
The paper considers business management problems in modern conditions. The author
analyzes the integrative property emphasizing the functional purpose of institutional system
opening prospects for management efficiency increase.
A.V. Babikova, N.N. Lyabakh, A.Y. Fedotova, I.K. Shevchenko, A.V. Khanina
Relations system modeling : state and state corporation on the basis of contracts theory
The scientific article studies topical issues of functioning in hi-tech sector of
the industrial state corporations carrying out large-scale projects of economy modernization.
The lack of the formalized procedures of interaction of the state corporations, the states,
and other participants of the market relations can interfere with realization of considerable
scientific and production-technological potential possessed by the state corporations. The
paper considers possibility of relation modeling between the state and the state corporations
on the basis of procedures of active systems theory that allows offering adequate model of
agents’ interaction in system taking into account uncertainty factors. The mathematical
interaction model of the state and the state corporations offered on the basis of the contracts
theory allows to increase control efficiency of interaction of the state and the state corporations
on the basis of introduction of formal procedures due to removal of a number of the
restrictions that present at the solution of interaction optimization problems.
A.Kh. Karanashev, L.A. Tselykh, A.G. Karasheva
Methodological aspects of innovative potential corporate culture diagnostics of the Kabardino -Balkar Republic recreational sphere enterprises : comparative cognitive modeling analytical tools
The scientific article discloses analytical opportunities of modeling results
of innovative potential of Kabardino-Balkaria recreational sphere enterprises corporate
culture on the basis of influence factors in a section of structural decomposition of its basic
elements taking into account the Russian mentality aspects and specifics of external and
internal mechanisms of corporate construction.
G.M. Mishulin, A.Y. Biryukov
Design algorithm and integrated marketing information and communication system introduction
The paper presents the algorithm of design and introduction of the integrated
marketing information and communication system (IMICS) of the commercial organization.
The authors developed compliance of algorithm blocks to the full list of aspects of an
integrated approach to formation of IMIKS and its inclusion in a business environment of
M.I. Kuter, M.M. Gurskaya, D.N. Alenikov
Negation of the negation is the path of scientific development or a new look at the first synthetic balance (conclusion)
The scientific article offers the new view on formation early analytical and
the synthetic (squeezed) balances and on the registration system accepted in the French
Avignon at the beginning of the XV century. It considers the operating option of maintaining
the combined account (partially by method of periodic inventory, partially by method of
double record on dual accounts, with in parallel the located debit and the credit). The paper
specifies technique of creation of analytical balance and the mechanism of compression of
indicators in synthetic balance. It was established that in registration system there were
no nominal accounts of formation of financial result and the account «Losses and profits».
The authors reveal that financial result identification in the form of an increment or capital
«consumption» was the main objective of analytical and synthetic balances creation.
They didn’t use the control function of balance.
M.I. Kuter, M.M. Gurskaya, A.M. Musaelyan
Amatino Manuchchi , Giovanni Farolfi partner in Provence heritage : historical lessons of double-entry bookkeeping (conclusion)
The scientific article deals with the practice of the early registration system
conducted according to the rules of double entry. It pays particular attention to a trial cash
balance. The authors create the accounting model of the first detected Ledger nowadays on
the basis of historical data by accounting and analytical modeling. This model allows making
conclusions about the period used in the techniques and methods of accounting.
The result of the study leads to the conclusion that the account, conducted in Farolfi Company,
was on way of its development and it went back to the banking account. The authors
suppose that the Ledger examined was formed according to the rules of conducting banking
books taken in Florence at that time. It is worth noting that the basic ideas of management
accounting, which originated in the XIII century, were gathered and fully consolidated in
the information model, which we know as the double entry. Generally speaking «Giovanni
Farolfi and Co.» books are recognized as one of the major monuments of the early history of
accounting. Amatino Manuchchi is considered to be one of the fathers of our profession.