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#1 / 2016
The Economic Theory
European integration: the present stage peculiarities
The scientific article deals with modern aspects of integration processes in Europe. It analyzes the impact of political factors on the regional economy as well as estimates economic state of the economies of the European Union member-states. The growth of geopolitical tensions in the Ukraine, the Middle East and separate parts of Africa may affect negatively on the economy of the European Union states. Thus, the author reveals ever increasing political, economic, social interdependence of all countries and regions.
Khunagov R.D., Gurnovich T.G.
The toolkit of capital structure management of organization
The search for effective management tools of capital structure of economic entities is actualized in the difficult conditions of their functioning, characterized by price instability and volatility of interest rates. This scientific article considers theoretical bases of formation of the different approaches to the optimization of the capital structure, the processes of management of own and borrowed capital. It reveals that a rational capital structure of the organization is provided by finding a balance between the tax savings resulting from the use of credit and the possible financial difficulties associated with an increase in the proportion of debt capital. The paper studies the option of the impact of capital structure management tools to business processes of an economic entity in order to improve the overall efficiency of its operation. The authors draw a conclusion about the need for competent accounting maintenance costs of borrowed capital in scaling up activities.
Problems Related to Investment Activity
Avanesova R.R., Avramenko E.P.
The foresight methodology application in the process of the investment projects effectiveness evaluation
This scientific article analyzes the determination of the level of investment projects effectiveness in an unstable environment. The paper presents main indicators of the investment projects effectiveness within the dynamic balance and evaluation methods. It shows that the most appropriate in an increasingly turbulent external business environment is the use of scenario analysis, aimed at the development of a comprehensive impact assessment of main project parameters of the internal and external environment. It examines an algorithm for implementation of the scenario approach of the investment project effectiveness evalua-tion. The authors substantiate the prospects of using foresight tools in the process of scenario analysis of investment projects.
Model building of control systems for the establishment of an innovative-investment development mechanism
The present paper studies innovations involvement in the process of social and economic systems. They intend the creation of the set of mechanisms allowing to take advantage of available technological advances in a specific space-time continuum from one side, and to create an environment for generating innovative ideas and active investment activity from the other side. They should consider regional specificity within it as well as global trends in innovation and investment development, relying on the general principles and approaches in the integrated system of the national economy.
Bekirova K.N., Zelinskaya M.V.
Analysis of Strategic Opportunities of Energy Shortage Overcoming and Energy Self-Sufficiency Increasing of the Krasnodar Territory
The presented scientific article deals with the development of directed energy subsystem of the Krasnodar Territory in the priorities of the policy of energy efficiency improvement in the region and the energy deficit overcoming. The paper reveals the results of an analysis of the legislative sphere of energy-saving control system and increasing energy efficiency at the regional level. The authors analyze strategic opportunities to attract additional renewable energy resources and alternative energy development in the region in the context of different energy sources.
The human capital mission at the meso-level
The paper describes the category of human capital, the development of economic relations. It characterizes natural preconditions of human capital and describes the approaches to the study of human capital. The author determines basic elements of the structural organization of the reproduction of the human capital in regional economic systems of our time. The scientific article represents the circumstances that allow understanding of the ideological center, the core of human capital theory, human capital as a form of capital defines the principles of reproduction approach to the study of the various relations of modern Russia.
The mechanism of strategy development at the meso-level
The paper discloses the functions and structure of the strategy development mechanism at the meso-level in the conditions of global post-industrial transformation acceleration. The author pays his particular attention to the core of the mechanism and an institutional results’ form of strategy development of regional economy. This mechanism needs new technologies of strategic management, special infrastructure, institutions, regional development, and intellectual capital. The scientific article studies organizational support for the need for the formulation as well as implementation and periodic correction of long-term goals of regional economic systems. The author reveals some aspects of strategy development mechanism, due to the rent-oriented development of regional economies.
Mitrofanova I.V., Mitrofanova I.À., Starokozheva G.I.
Actual problems of strategic planning system modernization at the regional level
The paper considers advantages and disadvantages of the federal law «On strategic planning in the Russian Federation», that is in force since 2014. Its aim is to create vertically integrated system of strategic planning in Russia and its regions. It shows changes happened in system of the documents serving as reference points for developers of regional strategy when forming its base. The authors make proposals for the development of a special part of the subject of federation strategy. They pay their special attention to questions of more capacious reflection in the strategy of social and economic development of the region for the period till 2030, cluster policy, policy of zoning and policy of import substitution. The scientific article substantiates that the situation in the region to the present time, the system of strategic planning documents needs to be revised.
Popov R.A., Sheremetinsky N.B.
Public and private partnership in the regional development in terms of economic tension
The need for the development of the productive forces, additional sources finding of balancing regional and local budgets and ensuring population employment of in conditions of economic strength and expanding needs of import substitution products becomes more acute. It is urgent to work out the organizational forms and mechanisms of activating public-private partnership in the territorial entities. The paper substantiates the position that under severe resource constraints, one of the ways of development of productive entrepreneurship can act as the association of small and medium businesses through industry concerns (companies) and syndication as well as the formation of territorial and economic clusters in the sub-localities.
Sub-regional economic systems clustering in the economic tension conditions
The paper considers the development of the reproductive processes at the local level. It substantiates the fact that in the conditions of high volatility of the environment and the limited financial and economic resources, it is better to perform the development of the reproductive processes at the local level through the association of small and medium en-trepreneurship in the territorial and economic clusters on the basis of public-private partner-ship. The author pays his attention to limited local budget resources. He draws a conclusion about the necessity of formation of territorial and economic clusters, which are based on the groups of municipalities, considered as sub-regional locality.
The Account, Audit and the Control
Belozerova T.G., Lugovsky D.V., Tkhagapso R.A.
Problems of accountancy definition and organization in business reputation of the business manager
The paper considers economic and legal aspects of goodwill. It presents goodwill’s definition as well as its value, and peculiarities of its calculation. The authors reveal differences between the acquired and internally generated goodwill. They disclose an accounting method of positive and negative goodwill in the company acquisition (property complex.)
Pazderova V.Yu.,Ryabchenko A.V., Shmatova E.V.
Topical issues of accounting of leasing transactions in terms of IFRS
This paper studies current approaches to the accounting practice of leasing operations in Russia and the development tendencies on the basis of International Financial Reporting Standards. Despite the economic downturn, the continuing interest to leasing transactions requires the using of generally accepted accounting practice of methodological techniques of the basic operations reflection of the leasing agreements from the participants. The desire of Russian companies to increase investment attractiveness confirms the relevance of the paper. The authors confirm the possibility and feasibility of using the IFRS provisions for business transactions within the framework of the leasing contract.
Pazderova V.Yu., Tkhagapso R.A., Khot F.T.
Financial lease (leasing): current status and perspectives of the Russian accounting practices modelling
Lease relations play quite a significant role in the property relations of many Russian enterprises. At the same time, along with traditional rental services in recent years, new forms continue to develop, and first of all, leasing. This paper estimates the current state and prospects of development of the leasing market in Russia. The authors consider institutional framework leasing operations as well as determine their potential as a basis for building a national system of accounting of leasing operations in accordance with IFRS.
Economy of Agrarian-Industrial Complex
Evolutionary dynamics and bifurcations of development trajectories of rural consumer cooperation on the Don
The paper considers the evolution of the rural consumer cooperation on the Don since 1937 to the present day. Evolutionary retrospective analysis of tendencies of development of the rural consumer cooperation reveals bifurcation point of the historical trend of its dynamics on the two different trajectories: the consumer societies and the agricultural consumer cooperatives.
The Theory and Practice of Business
Assessment of improvement opportunities of the institutional environment regulation of the Southern macro-region addressed to small and medium businesses
The paper discusses the improvement of the institutional environment rules. They contribute to the development of small and medium-sized businesses in the Southern macro-region. The analysis, carried out by the research, demonstrates the informal component growth of the regional institutional contour. It gives an idea of its non-fulfillment by necessary institutions. As a result it leads to corruption strengthening and the clannishness that influence on functioning of small and medium businesses. Other factors that prevent from the successful business conducting are low availability of personnel, high taxes, low availability of finance, and so on.
The author substantiates that in the context of the model growth changing it is necessary to form a mutual loyalty. It must be laid at the base of the formation of a partnership model interaction of small and medium-sized businesses and public authorities. The author offers to use the following main mechanisms for small and medium-sized businesses to participate in development and testing of new institutional rules of the Southern macro-region: regional as-sociations of market participants and the Council for the Development of the region.
Gorlova E.A., Eroyan A.E
Peculiarities of work with citizens at the municipal level
The paper deals with the peculiarities of the local authorities work with citizens, as well as the basic functions of the institute of citizens. The paper lists the regulations that are the basis for the work with citizens at the municipal level.
The authors pay their attention to the subject of appeals of the district administration. The problems that citizens are turning to the local authorities have not changed over the past two years. People are mostly worried about the problem improvement, construction and repair of roads, the demolition of trees, of heating and gasification. The authors offer electronic doc-ument management in the activities of the administration to improve the work with citizens. They also represent a method that determines the performance indicators for local authorities in terms of improving the process of implementation of the powers of municipal employees to work with citizens. The introduction of electronic server «Civic Democrat», like «e-municipality» in other municipalities will help to facilitate the interaction of people with the municipal government the work of the Administration of Prikubansky district of Krasnodar.
Educational management system peculiarities at the regional level and the ways of its improvement
The paper considers the peculiarities of education management at the regional level, based on the Krasnodar Territory. The author highlights the modernization of the regional education system and state support used in the process. The scientific article reveals a number of trends that have a negative impact on the results of educational activities in general after education management system analyzing at the regional level. One of the most important areas of implementation of the state education policy is to ensure the quality of Russian education at all levels. The effectiveness of the educational authorities and educational institutions is achieved by the provision of education services quality. The author discloses a discrepancy between the results of education and the needs of key customers and consumers of educational services. The paper proposes measures to improve the education sector management in the Krasnodar Territory, including the experience of the Kuban State Technological University to establish a university complex «University Tour», designed for students, pupils and teachers of the region.
Ilyazova A.B., Ilyazova N.B.
The interaction of the labor market and higher education in the Kyrgyz Republic (on the example of the Osh region)
The scientific article discusses the current state of the labor market and the higher education sector in the Kyrgyz Republic as well as their interaction with the training according to the needs of the labor market. The authors represent the parameters of the labor market assessment, analysis of actual data on employment, on higher education institutions in the country as a whole and in the Osh region in particular. College graduates employment and a reduction in the unemployment rate of graduates is a major issue in the Kyrgyz Republic. The authors offer to conduct a survey of all stakeholders to universities: employers, professionals and professional education students as potential future employees.
Maksanova L.B-Zh., Dagdanova S.Zh.
Theoretical foundations and practical approaches to the definition of the «tourism infrastructure» concept
The paper presents the comparative analysis of the contemporary interpretations of the definition of concept «tourism infrastructure». The authors pay their special attention to critical points of the role of infrastructure facilities in tourism development. They determine the necessity of more precise service infrastructure classification on the integrated approach to the tourism development in the framework of the Federal target program «Development of the domestic tourism in the Russian Federation 2011—2018»
Popkova E.G., Shakhovskaya L.S., Pozdnyakova U.A.
Formation of entrepreneurial type of universities in the conditions of modern Russian economy modernization
The authors designate preconditions for the formation of entrepreneurial type of universities in the modernization of the Russian economy. They define the concept and the basic characteristics of the type of entrepreneurial universities. The paper examines existing theoretical models of university of the entrepreneurial type as well as represents a conceptual model of the entrepreneurial university.
Taxes and the Taxation
Prospects of tax control of individuals’ expenses
The paper considers the expenses control organization of individuals in the Russian Federation, with regard to the established practice. It highlights the problems arising at implementation of tax control. The scientific article analyzes the possibilities of application of declaring of expenses of public servants by tax authorities. The author considers arbitration practice of tax control of expenses. The author represents a retrospective analysis of applica-tion of elements of control of expenses in the Russian Federation. The paper discloses innova-tions in the tax law that reveals the real income of individuals.
Nalesnaya Ya.A., Ponimash Z.A.
Price forecasting with using artificial neural networks
What you need to predict the prices for? Of course, the first that comes to mind is for stock market games. It’s true. We can make decisions to buy or sell these goods knowing what prices will be and how they will behave in the future for a particular commodity / currency. Also the robot can make for us similar decisions, estimating risks. That will lead to successful stock market game with small extent of participation of the user, or in general will exclude his participation. There are two questions that remain: how to predict the prices and how to estimate risks. In forecasting economics, approximation, classification, allocation of the hidden properties, objects, the phenomena, processes it is very effective to apply the artificial neural networks (ANN). Besides, ANN can solve problems where it is impossible or it is inefficient to use other methods. The main predetermining conditions of their use are ex-istence of «historical data», using which the neural network will be able to be trained. This paper considers the option of use of new means of forecasting — artificial neural networks.