#4 / 2014

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.

15-19.pdf

(83 Kb)

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.

20-24.pdf

(81 Kb)

The paper considers the actual problems of market and administrative regionalization of the Russian economic space directed on regional innovation and adaptability.

25-29.pdf

(79 Kb)

Regional Economy

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 .

64-69.pdf

(184 Kb)

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.

70-73.pdf

(97 Kb)

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.

74-82.pdf

(104 Kb)

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.

83-87.pdf

(79 Kb)

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.

88-93.pdf

(184 Kb)

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.

94-99.pdf

(87 Kb)

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.

100-107.pdf

(97 Kb)

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.

108-112.pdf

(212 Kb)

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.

113-117.pdf

(82 Kb)

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.

118-125.pdf

(280 Kb)

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.

126-130.pdf

(85 Kb)

The Account, Audit and the Control

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 activity results.

131-140.pdf

(468 Kb)

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.

141-150.pdf

(109 Kb)

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 statements. 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.

151-159.pdf

(183 Kb)

The Theory and Practice of Business

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

241-245.pdf

(79 Kb)

Service Economy

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.

235-240.pdf

(142 Kb)

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.

219-227.pdf

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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.

228-234.pdf

(169 Kb)

Social Economy

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.

201-207.pdf

(661 Kb)

Management

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.

177-181.pdf

(125 Kb)

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 development.

182-187.pdf

(283 Kb)

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.

188-193.pdf

(237 Kb)

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.

194-200.pdf

(93 Kb)

COGNITIVE ECONOMY

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.

160-164.pdf

(165 Kb)

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.

165-176.pdf

(430 Kb)

MARKETING

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 the enterprise.

208-218.pdf

(235 Kb)

Economics history

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.

30-40.pdf

(407 Kb)

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.

41-63.pdf

(1 Mb)