#4 / 2015
The Economic Theory
A.G. Trubilin , B.M. Zhukov, Z.Kh. Kurmalieva
Macroinstitutional environment of intellectual and service activities : regional aspect
The paper analyzes the administration institutions and intellectual service activities state that shape an innovative system at all levels of economic development. It shows that the basis of classification of institutional environment lie in functions differences. These institutions perform the function of regulating and market-service product stimulating.
Yu.S. Kolesnikov, Zh.D. Darmilova
The traditional economic practices of the North -Caucasian peoples and the present
The paper considers traditional economic practices of the North-Caucasian peoples as part of the economic structure of a peripheral region. It shows their inseparable ties with the peculiarities of natural conditions and forms of organization of social life. The authors examine typical organizational and legal forms of business practices of the mountainous and foothill areas of the North Caucasus population. They make the components segment of ethnoeconomics (farmer (peasant) farms, private farms, private commercial farms, individual entrepreneurship and small business). The scientific article reveals a basic role of economic practices in the population reproduction in resource regional economy (on the example of the Karachay-Cherkess Republic). It justifies and represents the statement of the high marketability level of ethnoeconomics economic structures, their inclusion in the system of market relations by means of statistics and sociological research. The authoes draw a conclusion that thnoeconomics resources can be a source of additional resources for economic growth in Russia under certain institutional conditions.
Synthesis of perspective directions of spatial policy on the basis of scientific heritage generalization of historical concepts
The paper considers prospective directions of spatial policy on the basis of the economic interpretation of scientific heritage generalization of historical concepts. It systematizes the basic concepts of regional economy as well as regional and spatial economy. The author reveals key points and highlights its contribution to the development of spatial economics theory.
Economic integration interconnection and economic relations globalization in Russia
The paper analyses the interaction of global processing of economic relations and economic integration that leads to the presence of two types of intergrational formations adequate to the conditions in modern economics. Each of them is orientated on its own operating and progressing environment. The globalization has expanded the possibilities of economic integration objectively. The economic integration passes different zones of economic development. As a result it demonstrates interaction between the integration character and the depth of globalization effect to the approachment and natural attraction of reproduced processing.
Confessional mutual insurance
The scientific article considers the main types of «confessional» mutual insurance existing in the global insurance market: Christian organizations cost-sharing for health care, the Christian association, Christian mutual insurers, takaful, Jewish insurance. The author pays his special attention to the types of insurance that are still almost unknown in Russia, but can be claimed in the future. «Confessional» mutual insurance is considered on the example of the United States, where it is developed at the moment. The paper presents the necessary background and statistical data.
Problems Related to Investment Activity
Regional institutional environment improving in system of business structures investment activity increasing
The paper deals with modern problems of interaction between public authorities and business as a way to build relationships of public and private parties. It presents a model that provides synchronous increasing of mutual relations processes of economic agents in terms of business income growth and socio-economic territorial development improving at a relative equality of utilities. The author reveals the possibilities of designing efficient business environment with constraints imposed by the institutional configuration.
Social and economic development trends of the Adyghe Republic and small businesses role in sustainability improving
The scientific article deals with the problem of regional social and economic systems stability in the modern crisis. The author pays his particular attention to the need of ensuring sustainable fiscal-deficient regions of Southern Russia by means of improving their competitiveness. The paper determines main indicators of economy competitiveness of the Adyghe Republic. It presents the characteristics of small business of the republic as well as evaluates the role of this sector in the sustainable balanced development of the region.
M.I. Golubova, D.S. Pashtova
Areas of structural transformation of the regional economy in the conditions of the gro wth model changing
The paper studies the perspective directions of the structural changes in the regional economy at the present stage of development of Russia. They are peculiar to the processes of exhausting of the possibilities of the previous growth model. The recession, the availability of external constraints, the competitive advantages of previous impairment confronts the task of developing a qualitatively new structural organization, further actualized in dynamic and profound technological changes in the global economy before the regional economy theory. The authors substantiate that structural changes suggest the correct ordering of elements of the regional economy structure. Increasing budget constraints form the need for the development and application of qualitatively new restructuring tools adapted to the needs and opportunities of the territorial subjects of business. The scientific article reveals perspective directions of structural transformation of regional economies in southern Russia.
N.P. Ketova, V.N. Ovchinnikov
Large corporations ’role in the formation of the regional innovation system
The paper reflects the value of large corporate structures for the development of the innovation system of the Russian regions. It presents the results of the exploration corporate influence on innovation-oriented cooperation in business. The authors reveal their influence on the development of infrastructure, business, IT-technology, generation of scientific and technological innovations based on a number of large corporate structures of the South of Russia.
A.T. Kirguev, A.A. Adamenko
Small businesses in terms of disintegration in the meso -level
The paper studies the specific characteristics of small businesses in conditions of regional economies disintegration. The authors pay their special attention on depressive type systems. They are widely represented in the south of Russia. The authors reveal the main tasks of small businesses in terms of disintegration and the resources they can bring to the development of the regional economy. The scientific article draws a conclusion that the process of development of small businesses and regional economy development are inseparable. It presents methods to support small businesses adapted to conditions of disintegration and prolonged stagnation in the Russian economy. The authors give practi cal recommendations to improve the participation of small businesses in shaping the priorities of assets of the regional economy.
State regulation mechanism of regional social and economic development
This scientific article considers the mechanism of state regulation of regional social and economic development. The author reveals the tools of this mechanism. He pays his considerable attention to one of the new instruments of improving the mechanism of social and economic processes — state marketing. State marketing refers to a set of measures in the public administration, which is being implemented at both the state and the individual regions, aimed at identifying and shaping the needs of society, the creation of appropriate conditions and the implementation of specific actions and measures for their integrated response. The paper draws conclusions that the state marketing is the most effective mechanism for the regional social and economic programs development and implementation.
A.A. Mokrushin, R.A. Tkhagapso
State regulation problems of the vertically integrated corporations and regional economic Russian systems interaction
The paper considers the problems and development prospects of state regulation system of vertically integrated corporations (VIC) interaction with the regional economic system of Russia. The authors reveal peculiarities of corporate business state regulation in the territorial economy and the factors determining the choice of forms and mechanisms of government regulation. The scientific article discloses the basic elements of the institutional mechanism of state regulation interaction between vertically integrated corporations and regional economic system of Russia. It determines the role of public-private partnership (PPP) in the development of this process.
V.N. Ovchinnikov, N.P. Ketova
The economic imperatives of the reproduction process in regional nature -managing system
The scientific article analyses the imperatives of the reproduction process regional nature-managing system from the standpoint of ensuring the sustainability of its ecosystem. The authors consider the reproduction process in three aspects: unity of its four components; the consistent change of the cycle reproduction phases; in the reproduction process mode variations.
Inter -regional economic cooperation as a factor of regional strategic development
The paper discloses a number of unexplored aspects of economical interaction between regions in modern conditions. The author pays her particular attention to the strategic management of inter-regional economic cooperation. It promotes not only social and economic development of each of the interacting regions, but also prevents from the deepening of regional differences in the conditions of uncertainty of an environment of growth-functioning development of regional social and economic systems.
The Account, Audit and the Control
Economy providing of accounting staff in Republic of Angola
The paper considers problems of providing national accounting staff as well as training and education of accountancy and auditing in the Republic of Angola. The job of an accountant is considered the most prestigious and well-paid. The main causes of insecurity by accounting personnel is the limited training held by the national institutions of higher education. Besides, few students, future accountants, study overseas. The main base for the training of the Republic of Angola is the Kuban State University.
Status and development prospects of non-financial reporting in Russia (information of the largest state companies )
The scientific article describes the current state of sustainability reporting in the Russian Federation. It considers the stages of development of the public non-financial reporting, given the characteristics of its various forms. The paper companies reveals the main problems of its formation, the most important of which are the systemic nature, the lack of clear regulations and low culture with the reporting of information among members based on the analysis of the content of non-financial reporting of large Russian state companies. The author presents the prospects of development of non-financial reporting. They are based on standardization, certification, filing requirements for reporting information and the integration of users’ interests.
I.N. Kostyukova, D.V. Lugovsky, R.A. Tkhagapso
Accounting for inventories derecognition: recording
The paper presents and analyzes the inventories derecognition causes in the context of their basic classification groups. It discloses methods and specificity of the cancellation of raw materials accounting, semifinished articles, goods and other inventory items. The scientific article presents correspondence to write-off inventories as well as the use of different valuation methods. The authors pay particular attention to the disclosure of the procedure, documenting and accounting methods of inventories based on the results of inventory.
Historical preconditions to the modern approaches formation of the accounting ob jects assessment
Evaluation is one of the most important elements of the accounting method. The paper considers the main stages of approaches to the assessment of the accounting objects. It studies various conceptual approaches to the assessment of accounting objects. They lie in the fact of selecting the method of valuation of assets and liabilities or in combinations within the accounting and analytical systems. The author draws a conclusion on the basis of study and offers financial and economic evaluation of the accounting objects. Concept choice (financial or economic) to evaluate different objects depends on the purpose of evaluation and economic interests pursued by the various governmental users of financial statements.
Accounting operations of electricity future -trading in «day -ahead» market sector
Electricity future-trading in is a promising alternative to traditional electricity trading system in the «day-ahead» wholesale market. However, it is necessary to carry out serious work on reforming the accounting organization trading on the power deviation. The paper considers issues of the traditional accounting system transformation on the wholesale market. It deals with the main points of the account operations with future contracts registered in the wholesale energy and capacity market. The author presents general scheme of accounting records on accounts with margin accounts of players operating in the framework of CFS.
Economy of Agrarian-Industrial Complex
A.A. Kerashev, A.A. Mokrushin, V.V.Prokhorova
Problems and prospects of inter –sectoral exchange development in the territorial agricultural sector based on the corporate integration mechanisms
The paper discloses the potential mechanisms of corporate integration in the development of relations of an inter-branch exchange in agribusiness regions of Russia. It presents corporate mechanisms of vertically integrated agro-industrial formations creation. The authors reveal the characteristics of the integration-governmental transformations in the agro-industrial complex of Russia. They study functional content of management process, exchange and distribution of internal corporate relations in the agro-industrial vertically integrated corporations. The scientific article determines the role of financial settlement center in the economic interaction regulation of agricultural, processing and service organizations.
The Theory and Practice of Business
N.V. Ivancha, L.M. Navoychick, E.V. Khokhlova
Regional specificity of financial stimulus of small and medium -sized businesses economic activity
The paper deals with the introduction and improvement of the financial mechanisms aimed at economic activity stimulating of small and medium-sized businesses. It is based on the separation of powers in selecting regional priorities for the development of investment processes. The authors present a model of organizational infrastructure of extra-budgetary financing of socially significant investment projects in the framework of public-private partnership to optimize the redistribution of cash flows in conditions of severe budgetary constraints and minimize credit risks.
V.V. Antoshkina, A.A. Koshutina
Tourist flow dynamics as the main development indicator of tourist and recreational complex of the Krasnodar Territory
The paper analyzes the tourist flow of the Krasnodar Territory. According to the guidelines of social and economic development of the Krasnodar Territory, tourism relates to one of the priority sectors. The authors reveal main tendencies as well as new ways of the development of tourist and recreational complex in the course of the study of the current state of the Krasnodar Territory.
Adaptive potential evaluation of higher education market services
The paper discloses the peculiarities of adaptive model of educational institutions. They provide universities to react quickly to environment changes. The assessment of the adaptive capacity degree is the initial stage of the implementation of such educational institution model. The author presents the information based on Stavropol Affiliate of Russian Academy of National Economy and Public Administration under the President of the Russian Federation.
Staff training systemic problems in Russia: graduates and employers
This paper deals with the problem of employment of graduates of Russian universities. It gives quality applicants asessment. It examines the needs of employers on the level of professional education and generalizes experience of interaction between the employers and higher educational institutions. The author presents ways which help an employer in further college graduates training. The scientific article substantiates that this kind of training has less impact on the cost of large, small and medium-sized businesses. It reveals purposes of modern higher education in Russia.
V.Yu. Kalachev, T.M. Kalacheva
Staff training systemic problems in Russia: higher education purposes and a national economy model
This scientific article considers the problems of personnel potential training in the structure of the Russian economy. The authors reveal the relationship between the objectives of vocational training and economic models. The paper presents a historical analysis describing the relationship between the model of the economy and the share of students mastering technical specialties. It discloses Russian economy peculiarities — incorporating elements of the two circuits of reproduction. The authors examine economic transformations of the last twenty years in the form of the Bologna process.
Ensuring customer value services monitoring in pre -school education
The paper examines the formation of a monitoring system to ensure customer value services of preschool education. It reveals peculiarities of pre-school education services monitoring, its place in the establishment of a control system of pre-school education, basic principles and monitoring capabilities. The author offers monitoring scheme of the effectiveness of organizational-economic mechanism providing of customer value of services of pre-school education.
Municipal services role in the process of urban education sustainable development
The paper examines the role of the sector of municipal services as a factor of sustainable development of the territory. It proposes a dualistic approach to the interpretation of the essence of the concept of «municipal services». They are presented as a symbiosis of the process and the result of the activities of the municipal administration and economic entities. The author presents economic nature of the municipality in the form of a quasicorporation, the main products of the activities of which are municipal services.
A.G. Trubilin, B.M. Zhukov
Client -oriented model implementation of intellectual services
The scientific article discloses the process of consumption of intellectuallyservicing product. It discusses its characteristics. The authors reveal the tendency of clientoriented services production that enhances self-sustaining innovative mechanism.
T.V. Ignatova, A.M. Slinkov
Implementation of methodological potencial of socio -labor sphere definition in development of personnel management monitoring functions
The authors made an attempt to complement the theoretical and methodological basis for the study of the essential characteristics of the labor sphere as well as to describe the priorities of different approaches to it. The paper draws its special attention to the author’s distinction between broad and narrow definitions of the socio-labor sphere, the dialectical opposition of the functions of the socio-labor relationship to promote employment in macroeconomy, which is the basis for developing of recommendations for strengthening personnel management. The paper reveals the results of an analytical overview of the different approaches to the definition of «socio-labor sphere» and «socio-labor relationship». It discloses authors’ definition of social-labor sphere. The scientific article identifies the place and role of sociallabor relations in the social-labor sphere.
B.Z. Tutarishev, R.A. Popov
Capital construction in the ne w economic situation : problems and prospects
The functioning of construction organizations are in a difficult position in conditions of high volatility of the economic environment and strong vibrations on the real estate market, which is connected with the need for economic balance and innovative productive capacity as the basis of competitiveness. This sharpens the need of strengthening the strategic principles in building management, to the training of qualified personnel, construction workers and qualitative improvement of construction technology. The Krasnodar Territory has formed sufficiently powerful building complex, able to solve problems facing them. The paper reveals negative elements in the economy at the macro and meso level. They make it necessary to insert some adjustments to its strategy.
Taxes and the Taxation
T.A. Silina, S.V. Karpenko, S.A. Tkhakushinova
Validity problem of the tax burden under presumptive taxation
The problem of the interests balancing of public entities and businesses, the combination of fiscal and economic function of taxes exist the entire history of taxation and in crisis becomes more acute. The paper considers the combination of municipalities’ fiscal interests and the need to support and stimulate the development of small businesses through a single tax on imputed income. The authors point out at insufficient validity of the value of the correction-coefficient K2 used for the calculation of imputed income. In a number of municipal-pal formations it led to a mismatch of actual tax burden profitability. The scientific article reveals the necessity in creation of multi-factor model K2. It identifies factors that are important in using forms of presumptive taxation with regard to restaurants activities.
G.V. Goryelova, E.N. Zakharova, N.D. Pankratova
Connitive and simulation modeling as one of the means of development and analysis strategies of territories development
The paper deals with the methodological groundwork of territories, regions, and other complex systems development. Analysis of existing strategies of Russian regions development has shown that all these documents are insufficient. More than 30 years experience of regional strategies and programs development and implementation shows that most of the problems in the effectiveness of the development and the use of development strategies have not disappeared. New problems appear, including geopolitical. An important cause of non-effectiveness of strategies is insufficient theoretical and methodological study of design, implementation and monitoring of the strategic plans. The paper presents strategy development methods. The authors propose to use a synthesis methodologies worked out by cognitive modeling of complex systems, system dynamics and scientific prediction for the design and analysis of development strategies atthe stage of pre-project research. They give the description of the simulation of cognitive modeling technology of complex systems. The experience of the application of the developed methodology shows that the tools help greatly in the process of designing of territorial development strategies of regions, territorial complexes and other complex systems. The tools visualize the complicated structure of the system in accordance with the purpose of the study and see the whole system with all details. They give an opportunity to explore the structural properties of the system, its stability, as well as to simulate a large number of situations of options (much more than experts can present) in the system for various controlling changes at the vertices of the cognitive model.
Selection algorithm statistically sound management decisions under uncertainty
This paper considers a selection algorithm of statistically reasonable administrative decision in the conditions of uncertainty of cases when there are a lot of possible situations. The author carries out a comparative analysis of the developed algorithm with known methods of decision-making and results of numerical experiment.
M.I. Kuter, M.M. Gurskaya, A.M. Musaelyan
Cash inflo ws and outflo ws first book (Entrata e Uscita ) in Francesco Datini Company
The paper presents one of the earliest books, intended for keeping a record of cash movements (Entrata e Uscita) in Francesco di Marco Datini’s company, dated by 1367-1368. The book consists of two parts: inflows and outflows are taken into account separately. They summarize the divisions periodically. The outcome Uscita is transferred to Entrata and recorded under the outcome of the first section. They use the displayed balance not only for verification with cash balances. It also serves as the first entry of section Entrata of new accounting period. The accounting of cash outflow in Uscita begins with a clean slate. The peculiarity of outflows accounting is considered to be a crucial moment. In Uscita records are maintained by name, for each economic fact. In Entrata they record the whole day and sometimes several days.
The earliest analytical balance — Avignon 1366
The paper considers the earliest analytical balance, built by Francesco Datini in 1366. The peculiarity of this balance was that they conducted it in a combined way. They formed most of the balance sheet items by means of goods inventory. Only calculations with debtors and creditors were made by abacus in the paragraph in the general ledger. The main aim of the analytical balance was the conclusion of the financial results of the comparison of all that “we have to give” with all that they “must have”from us, but not in the control function, aimed at establishing the identity between property, equity and debt. This latter figure includes the amount of debt, invested capital and reinvested.