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#2 / 2016
The Economic Theory
Organizational and economic peculiarities of polyclustering production systems formation
At present both the search for new priorities of effective forming and development of economic relations and the direction of their structural transformation are very sharp and in demand in the post-industrial society. The paper shows that the characteristic feature of polyclustering production systems is a reorientation of the scope of their activities to traditional industrial segments towards innovation oriented business that entails the formation of a fundamentally different institutional organization and management of production systems. The author notes the choice of forms of intercluster interaction value that makes it possible the effective functioning of polyclustering production system. One of the most prom-ising forms of such sites in modern conditions are technology platforms — voluntary, self-managed, self-financed association of businesses, research organizations and universities that share key goals and objectives of the platform and contribute to their achievement.
Structural changes at the meso-level from the perspective of the growth model crisis
The paper studies the relationship of structural transformation of regional term growth of the economy and the process of model analysis of the crisis in focus — territorial localization, resulting in the internal environment and territories with considerable competitiveness potential. The author proceeds from the fact that the vectors and the specific forms of structural change at the meso-level of economy of modern Russia set the trends of modern structural changes in the global economy and especially economic growth model crisis. The conceptual idea is the using of the latent possibilities of public-private partnership in the process of structural changes at the meso-level that are in great demand in times of model growth crisis. The resources of development process strategy for the development of regional economy are necessary to realize these opportunities.
Ovchinnikov V.N., Ketova N.P.
Ethnocultural component of consumer behaviour of the North-Caucasian population
The paper presents an analysis of the impact of ethnic and cultural environment on consumer behavior of the regional markets customers of the North Caucasus. It considers the impact of cultural traditions and ethnic dominantes on value orientation and consumer activity of the North-Caucasian population. The authors reflect the essential characteristics and feat peculiarities of different cultures on the behavior of certain groups of consumers. They draw a conclusion that the national cultures interact and there are a lot of possibilities to save ethnic identity in the context of globalization.
Resources integration of productive forces in the conditions of economic tensions and volatility of environment
High variability of a world economic field, the need of import substitution of goods exacerbates the need of of productive forces improvement of Russia and fuller use of regional resources. The transition from raw economy to the innovative and industrial leads to formation of new structure of productive forces. It assumes essential correction of the rela-tions of subjects of regional economy through public-private partnership on a trajectory of innovative development. Historical practice testifies to impracticality of administrative insti-tutes of subjects of the Federation to the solution of this task that appeals to need of search of new organizational forms of territorial economy, including profound economic integration of regions.
The paper substantiates that the lag in development of productive forces of the Russian economy, the aggravated need of import substitution of production of manufacturing industry at the aggravated differentiation of social and economic level of subjects of Federation aggra-vates the need for updating of a control system of regional economy, economic motivation of territorial systems to development and placement of productive forces. The author presents domestic and foreign experience. It testifies that creation of economically motivated large territorial and production complexes in the form of the «economic macroregions» allocated with the corresponding reproduction functions can act as effective version of the solution of this task.
Analysis of conditions of an institutional trap emergence of resource participation of small and medium businesses subjects in regional economy development
The paper presents the analysis of the conditions of the entrepreneur activities in Russia. It determines the basic prerequisites for the development of shadow types of economic activity in several regions of the Southern macro-region: dominating of ethnic rights over individual rights; clannishness and corruption; weak civil society institutions; low level of information development of these areas. All of these conditions contribute to the formation of institutional traps of resource involvement of the business community agents, constraining the use of these specified resources in the regional economy.
The basic paradigms realization of import substitution policy at the regional level
The paper considers various approaches to the economic substance of import, its positive aspects. It presents three developments of its implementation that are different in specifics of objects control. The scientific article formulates basic dominants of import substitution policies realization at the macro- and meso-levels. It is a mechanism for the implementation of this policy at the regional level. The author studies specific experience with import substitution policy on the example of the Inguish Republic, ranking the seventh position ac-cording to the media rating of the import substitution program realization in the Russian re-gions, compiled by «Medialogia». The country developed a plan to promote import substitu-tion in its industrial complex, providing the organization of the institutional conditions of im-port substitution in the industrial complex of the Inguish Republic. It provides information support for the implementation of this process, as well as work on the implementation of spe-cific investment projects import substitution pattern in the Republican economy.
«Olympic legacy» as a compound element of the regional tourist product
The paper examines the concept of «Olympic legacy», that is the long-term consequences for cities or regions in the result of their athlete's mega competitions. It highlights objects of tangible and intangible property as elements of the Olympic legacy. The author considers the Olympic infrastructure as material heritage of the Olympic Games. It gives the opportunity to create a specific competitive advantage for the region in the post-Olympic period. The scientific article also discloses the process of transformation of the «Olympic product» into a regional tourist product as well as presents the options of the Olympic heritage management strategy.
Transformed shapes arising in the strategy creating process
The paper considers the converted forms of relations arising in the process of strategy development due to the transformation of perspective purposes as well as the results of their implementation, strategy development mechanism and the development of meso-level institutions. The author pays his special attention to the the impact of the bureaucratization of public administration processes at the meso-level and associated with these consequences of insecurity of property relations that create the foundation for the emergence of adverse ef-fects. The author denotes the development of a complex mask patterns of ownership and or-ganizational mechanisms of primitive and hidden from external observation forms of organi-zation of economic processes and modes of appropriation of the results to these effects. The scientific article discloses the peculiarities of transformed forms in the process of strategy de-velopment of regional economic systems at the present stage of development.
Implementation support of the «growing points» concept in the economy of the Rostov Region
This paper discusses a number of aspects connected with the implementation of regional policy aimed at stimulating of the «growing points» development in the regional economy. The author presents the main directions of this policy in the context of the organization of the establishment and functioning of support areas of advanced development, industrial parks and technology clusters on the example of the Rostov Region.
The Account, Audit and the Control
Olomskaya E.V., Shulga A.A., Bagova S.A.
New approaches to the leased property in the company accounting
The present paper considers the procedure for accounting of leasing transactions in the lessor and lessee in different variants of the account of the leased asset. It studies the existing approaches and methodological aspects of the formation of information about the leasing relationship in accounting. The purpose of the study is to select the most reliable way to reflect the leased assets and liabilities of the lessor and lessee accounting and reasoning of the decision. The authoes analyze all existing methods of accounting of leased assets from the standpoint of compliance with basic accounting principles, international and Russian law.
Ryabchenko A.V., Shmatova E.V., Tkhagapso R.A.
Comparison of Russian and international accounting standards of financial instruments
The article discusses approaches to the recognition of derivative financial instruments accounting according to Russian accounting rules and to the International Financial Reporting Standards. The relevance of the topic stems from the fact that more and more companies begin to use derivative financial instruments to minimize market risks in a situation of extreme instability of the financial markets, significant currency fluctuations. However, the methodology of their accounting, valuation and reporting for Russian companies (except credit institutions) at the moment does not reflect the realities of the modern economy.
Economy of Agrarian-Industrial Complex
Prospects of foreign taxation agricultural experience adaptation
The implementation of the Food Security Doctrine makes it necessary to search for effective solutions of stimulatation agricultural production expansion. The paper deals with the taxation system of agricultural production in developed and developing countries where the development of agricultural and industrial complex is a national priority. The study of the variety of models and systems, gives Russia the opportunity to adapt the experience with maximum efficiency.
Prokhorova V.V., Kerashev A.A., Kolomyts O.N., Shalatov V.V.
Investment activity in the agrarian and food complex of the Krasnodar Region: the strategic objectives and development priorities
The investment is a necessary condition for effective and sustainable development of any industry. In the agrarian and food complex with the specifications arising from the specific organization of the reproduction process, the influence of the natural, economic, and biological factors on the results of agricultural production, the problem of increasing the level of industry investment and its economic efficiency is becoming increasingly important.
Shelekhova L.V., Nagoev A.V., Áóëãàêîâà À.À.
Farm economy in the agricultural production of the Krasnodar Region
This paper discloses the role and importance of farming enterprises (households) in the regional agricultural economy (the Russian Federation), as well as the importance of investment in agriculture. The authors present the value of investments in small businesses agrarian orientation on the example of Krasnodar Region. They reveal the characteristic of farming enterprises (households) as a stable and dynamic forms of management in agri-culture. The scientific article highlights the fact that their economic activity is of great de-mand for effective operation of the qualitative changes, which is impossible without state regulation.
Management by Innovations
Enterprise innovative strategies creating
The scientific article describes the process of formation of innovative strategy of the enterprise as the main vector to achieve their goals through the formation and changes in policy and basic resources using. This problem is particularly relevant in connection with the need of economic management restructuring during the period of economic sanctions. It determines the necessity of mastering the practice of strategic management, the formation of innovative strategies of enterprises. The paper draws a conclusion that the development of an optimal innovation strategy is the key to its successful development and competitiveness in the promotion of goods on the market, stability in an unstable environment.
Shatalova O.I., Beletskaya E.G., Vorobyeva E.A., Gladilin A.V.
Analysis of organizational management by innovation processes in the national economy
Despite the study of the problem of innovation system effectiveness creation all known forms and methods of state regulation of innovative processes need to be improved. The paper reveals the specifics of the national innovation system, the revitalization of the innovation and production companies in the field of reverse engineering. Its success depends on the ongoing organizational forms of interaction. The authors analyze the organizational management of species characteristics of innovation activity participants in the national innovation system.
The Theory and Practice of Business
Abesalashvili M.Z., Zakharova E.N., Kerashev A.A., Mokrushin A.A., Tkhagapso R.A.
State regulation methods of innovative entrepreneurship in Western Europe
The paper reveals the strategies and mechanisms of state regulation of innovative business in Western Europe. Practice shows that individual countries use their own mechanisms and instruments at the national level to stimulate innovative entrepreneurship, and their effectiveness varies greatly. The authors pay their special attention to studying the state regulation of innovative models of business in Switzerland, Finland and Sweden which are leaders in innovation among the leading countries of the world. The scientific article ex-amines the main results of the various aspects of the state innovation policy. It draws a con-clusions about their applicability to the development of Russian innovation business.
Karanashev A.Kh., Prichina D.Yu.
Dynamic modeling of management system of modern high school organizational culture
The paper considers the basic factors of dynamic simulation of cognitive control system modeling to develop the organizational culture of the modern university with the help of the mathematical apparatus of pulse processes. The authors reveal the use of cognitive dynamic modeling in the design issue of semi-structured systems. It includes a complex institution of organizational culture of the university and allows the decision maker to receive development scenarios for each static alternatives taking into account the impact of the external environment.
Specifics of modern media services, tendencies of development of their market in Russia
The paper reveals the essence, features and factors of development of media-services, specifics of forming of content, possibility of its use by consumers. The author presents branches of media services, traditional and «new» media, their value and a demand in the market.
Kobets E.A., Masych M.A., Kapkyuk E.V.
The contract system of hiring in educational sphere of foreign countries
This paper considers the current employment system in educational institutions of foreign countries: the United States, India, Germany, the UK and France. It reveals own traditions, peculiarities and possibilities in the educational sector of each country. The authors analyze their advantages and disadvantages as well as the possibility of adapting certain provisions for the implementation in the Russian practice of stimulating employees of educational institutions.
Shmygaleva P.V., ShatalovaO.I., Mukhoryanova O.A., Kostina O.N.
Quality evaluation of state (municipal) services: methodological and integrated approach
In spite of rather large number of the offered techniques of an assessment of quality of rendering the state (municipal) services, problems are still present at carrying out procedure and determination of efficiency of an assessment. The paper examines methodological bases of quality evaluation of the state (municipal) services and formation of its improvement. The authors reveal the approaches to an assessment of quality of the public and municipal administration. The assessment of the effects is expressed in quantitative and quality indicators. They also offer to increase the efficiency of carrying out an assessment of quality of rendering the state (municipal) services, level of satisfaction of citizens with quality of the rendered services act as research problems the analysis of essence of model of management of results in system state (municipal management). In scientific article considers the possibility of application of an integrated approach to the state (municipal) services rendering. It offers actions to increase the efficiency of rendering services due to integration of several techniques of an assessment and receiving as a result of this synergetic effect.
Yarushkina E.À., Chumakova N.A., Bugaenko V.E.
Network form of education as a factor of competitiveness improving of the educational organization in modern Russian economy
The paper studies the network form of educational services realization. The authors determine main advantages, instruments and forms of educational programs both abroad and in Russia. They identify the most progressive forms of development, which can be used by domestic educational organizations.
Genesis of accounting education
The scientific article presents the results of the book research of Benedetto Cotrugli B. (1458). It was the first book of the double record describing rules of conducting financial accounting using a method. The paper also presents one of its copies of the book of Benedetto Cotrugli which has been added with the abstract dated 1475. It describes in details not only features of conducting financial accounting at that time is also studied, but also allows to study economic and social situation of medieval Europe in general.
Kuter M.I., Musaelyan A.M.
Accounting books of Alberti del Giudice Company: scientists’ alternative views on the system of accounts
The scientists of the Kuban State University of are making attempts to prove the identity of the algorithm of formation of financial results in different companies of the Middle Ages, as well as the recommendations of the greatest lawyer and trade organizer J.-P. Savary. The available information about the company Alberti is rather poor. The purpose of the first publication of a series devoted to little known companies is to provide alternative views of various domestic and foreign scholars on the system of accounts. The paper shows the limited information in the works of Soviet and Russian scientists, as well as the inaccuracy of allegations F. Melis of the full-scale system of double-entry bookkeeping. The authors suppose to carry out both a detailed study of the Secret book of the main saved company reg-ister (1302—1329) and of other books as early as 1360 in further publications.