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#3 / 2016
The Economic Theory
Structural transformations at the meso level from the growth model crisis perspective
The paper deals with the relationship between structural transformations of the regional economy and the crisis process of the growth model. It analyses territorial localizations that arise in the internal environment of the territories and possess a significant potential for increment of competitiveness. The author substantiates that trends of modern structural transformations in the global economy and the features of the crisis of the model of economic growth set vectors and concrete forms of structural transformations at the meso level of the economy in modern Russia. The conceptual idea of using the hidden opportunities of public and private partnership in the process of structural transformations at the meso level, in demand in the conditions of the growth model crisis is in the centre of the research. The re-sources of the strategic development process of the regional economy are essential to realize these opportunities.
Analysis of brokerage and transit activities control approaches of nuclear suppliers in the system of international economic relations
The paper explores the approaches to control transit and brokering activities in the context of the Nuclear Suppliers Group in the system of international economic relations. It analyzes the challenges for the export control system associated with the existence of loopholes for unscrupulous contractors in the implementation of international trade. The author pays her attention to the necessity of implementation of legal instruments empowering the public authorities to detect, intervene and counteract the illicit brokering and transit activities in the system of international economic relations.
The Russian economy fictitious capital generation
The paper examines the process of fictitious capital generating, taking place at the present stage of the Russian economy development. The author reveals the opposites of real and fictitious capital in the economic system. It is built around the core of state power, which acts as the natural basis of the generation under investigation. The conditions of the crisis of the growth model create the opportunity to force this process. The scientific article identifies main ways of generating fictitious capital of the Russian economy as well as estimates its developmental consequences. It substantiates the need for deep institutional and economic transformations. Otherwise the Russian economy will lose its competitiveness and find itself on the far periphery of world economic development. The author proposes applied means for overcoming the negative effects in the generation of fictitious capital of the Russian economy.
Types of investments in human capital and methods for effectiveness evaluation
The role of human capital as a priority factor of economic, social and political development of the state has been growing over time. After the mankind had made the transition from industrial to postindustrial stage of its development, intellectual resources have become one of the key factors of society’s development and prosperity. It is high proportion of human capital in national wealth of the USA and leading European countries that explains high levels of their socio-economic development. This paper considers the definition of the human and its importance for the development of any country. The main emphasis paper focuses on the investments in human capital as the most important element of its existence and further developing. The author reveals forms and types of investments in human capital and their features and differences from other types of investments.
Bespalova V.V., Polyanskaya O.A., Mikhaylova A.E.
The assessment of the innovative activity of regional timber enterprises
The paper studies the current economic and political situation in the region. It considers the benefits of economic and geographical situation of the region, the use of rich natural resource potential. The authors pay their special attention to one of the most important industries in the region — the forest sector. The region exports products of wood. However, there are a number of problems that influence in a negative way on the potential of the industry and the region as a whole. They are unsustainable use of forest resources, a small number of companies, including both raw material procurement and its processing, large distances between destinations, the poor quality of roads, shortages or lack of modern equipment (its depreciation), which does not allow a high degree of raw material processing and requires too high energy. It is necessary to introduce an innovative approach to the development of the in-dustry for improving the situation in the regional industry. However, the lack of investment in the industry has a negative impact on innovation. The authors carry out calculations of inno-vation activity of enterprises as well as assess its level based on data collected on some wood processing companies of technical and economic parameters.
Sushchiy S.Ya., Mitrofanova I.V.
Ethnodemographic potential and migratory dynamics in the Volgograd region: trends and forecasts
The paper examines the demographic potential of the Volgograd region as well as analyzes scenarios of its ethno-demographic development in the long-term perspective. The authors predict a significant reduction in the population of the region in case if the natural decline is supplemented by the migration outflow of the population, with the largest majority of the regional society waiting for the largest demographic losses.The Russian majority of the regional society is expected to evidence noticeable demographic losses. Thus, the number of the indigenous Russian people for the period 2010—2030 can reduce from 2,3 million to 2,1—2,2 million people and by the mid of the XXI century to 1,7—1,9 million people amid a large but no so large scale reduction of the population of other large ethnic groups of the region that allows the Russian population conserving a high share in the population of the Volgograd region by the mid of the XXI. At the same time the number of settlements where the ethnic communities make 15—20% of the local population will grow considerably.
It is the migratory factor that can negatively influence in the long term the transforma-tion of the national structure of the population of the area and the reduction of the weight of the Russians. At the same time the natural dynamics of regional ethnic communities changing their ratio and ranks in the demographic rating of the peoples of the region t cannot consid-erably influence the systematic dominance of the Russians as a main national community.
Tamov A.A., Tamova M.K., Babalian E.B.
Small businesses development in the troubled regions using the etnoeconomic segment potential
This paper considers a number of aspects connected with the state of small and medium-sized businesses in troubled regions of Southern Russia. It discusses the priority of resource support of the sector in the conditions of prolonged financial and economic crisis. The authors pay their particular attention to the multidisciplinary ethno-economic segment, which occupies an important place in the social and economic complex of these regions.
The Account, Audit and the Control
Belozerova T.G., Lugovsky D.V., Tkhagapso R.A.
The depreciation of intangible assets: calculation and accounting
The paper reveals the role and function of depreciation under the static and dynamic accounting concept. It presents a general approach to intangible assets of the useful lives determination and depreciation method choice. The scientific article considers depreciation accounting technique. The authors disclose criteria for determining the useful lives of in-tangible assets. They give the methodology of accounting for depreciation charges as well as examine peculiarities of the account of write-off expenses for research and development.
Olomskaya E.V., Tkhagapso R.A.
Interrelation of the main flows in accounting and tax information systems
The paper presents formal and logical justification for the development of accounting and information systems. It suggests the unity of civil, accounting and tax legislation. The authors consider models of accounting and tax information flows interaction. The aim of the research is to choose the most optimal options of information flows in modern conditions, taking into account all their shortcomings. The scientific article reveals technical possibilities of obtaining necessary data for tax purposes using in accordance with the recommendations of the tax authorities.
Analysis of the concession agreements using on the exploitation of leased property in construction
The paper studies the use of concession agreements on the provision of services as an element of operating leases. It makes it possible to carry out more effectively post-construction activities of construction organizations in the operation of real estate. The author reveals the possibility of a comprehensive combination of accounting procedures for these contracts which is defined in the new IFRS 16 Lease.
Khamkhoeva F.Ya., Khamkhoeva M.M.
Operational management analysis: advantages and disadvantages
The paper considers functions of implementing flexible management of production processes. The authors substantiate that one of the most important functions of implementing flexible management of production processes is management analysis. The main aim is to provide constantly informational support for the rational use of material and financial resources control.
Chernookaya E.V., Pankov D.A.
The main stages of the construction object calculating from the position of its quality characteristics
The paper describes the stages of the construction object cost calculating from the position of the functional and value approach. The authors offer the consumer properties of the building as functions. They express it through its operational qualities. The authors realize calculation in the context of operational quality. This will allow compare the cost of the achieved quality of the building with the value of the created characteristics.
Management by Innovations
Shatalova O.I., Shiyanov E.S., Snegireva N.I., Kashcheeva E.V., Kobelevà A.A.
Modern industrialization strategic priorities based on the innovation economy
The paper presents the strategic guidelines and priorities for the new industrialization of the economy and innovative modernization of the Russian industry. It also reveals its basic component as the foundation of material production. The authors examine ways to increase the resource potential for the introduction of innovative developments for a qualitative change in the instruments of labor and production, machine-building and metal-working industries accumulating the greatest volume of research and development engineers and technicians.
The Theory and Practice of Business
Zakharova E.N., Mokrushin A.A., Pshizova A.R., Khatukay S.A., Chinazirova S.K.
Public and private partnership forms and mechanisms in the innovative modernization of Western Europe economies
The paper reveals the modern forms and mechanisms of public and private partnership financing in the context of the new innovative policy of European countries. The authors disclose the essence and peculiarities of PPP in the innovation sphere and carry out a comparative analysis of direct and indirect mechanisms of financing public-private partner-ships. The scientific article analyzes the innovative development of the EU countries, the grouping of countries depending on innovation performance. The analysis led to the conclu-sion that the economic crisis and the slow pace of economic recovery had a negative impact on the innovative development of the EU countries. The authors draw a conclusion that a de-crease in the volume of public resources could negatively affect the R & D budgets of the EU countries.
Grinenko S.V., Edalova E.S.
Educational and occupational segregation in the process of reproduction and use of human capital
This article examines the impact of gender on the reproduction of the human capital, analyzes the degree of influence of gender at each stage of the formation, development and functioning of human capital. The authors reveal feminization and defeminization processes in the educational environment as well as propose approaches to mitigate the negative effects of educational and occupational gender segregation.
Zakharova E.N., Mamsirova A.A.
Economic enterprise sustainability and peculiarities of its maintenance in the commercial sphere
The paper considers various approaches to the concept of «enterprise sustainability», as well as the criteria with which this concept is connected with. It presents tools that ensure the trading enterprise stability. The authors reveal client-oriented orientation, especially important in conditions of unstable external environment. A promising approach in ensuring sustainability in the trade sphere is the use of category management technology.
Services in the field of culture as a form of tutored benefits: specifics and support mechanisms
The paper studies the specificity of manifestations of the «expenses illness» in the context of the cultural services production, which determines the need for state support for this process. The author also considers directions and tools for the formation of an integrated approach to the improvement of the mechanism of guardianship of cultural goods.
Mirza D.D., Mirza Z.M.
Peculiarities of adapting the activities of trading network organizations to changing conditions of the environment
The paper considers the factors contributing to the expansion of the activity of trading networks both in the Russian Federation and in the world. It highlights the typical elements of the mechanism of adaptation of economic entities to the changing conditions of the external environment. The authors present adaptation toolkit of the network trading enterprises. They reveal one of the most promising directions for ensuring the adaptation of network trade enterprises to the changing conditions of the external environment. It is the formation of specific internal characteristics of the process of functioning of the trading network. The use of the multi-format model and value propositions updating is demonstrated on the example of X5 Retail Group. It is one of the largest companies on the Russian food retail market.
Timirgaleeva R.R., Grishin I.Yu.
Operational efficiency balneological resort enterprises
The paper considers the necessity of performance management, balneological resort enterprises.The authors reveal main factors affecting the level of efficiency of their or-ganizational performance. They propose customized approaches to determining the effective-ness of balneological resort enterprises. The scientific article substantiates expediency and the need to assess the social efficiency. It presents integrated index evaluation of personnel man-agement efficiency balneological resort enterprises.
Galazova S.S., Krasnova T.G., Wilghelm A.S.
Housing market: modern models effective balance analysis
The scientific article reveals the role of the housing market in the growth of the welfare of the population. It presents its elements, capacity and conjuncture as well as methods and tools for estimating this market and effective demand for housing. The paper discloses qualitative correlation dependencies of the factors of their formation. The authors describe the models of this market. They examine their weak and strong points, justifying the effectiveness of the application for regional housing markets.
Reproduction development supporting mechanisms in the health profile economic areas
The paper examines the tools for supporting the development of the reproduction process in the economic localities of the health profile. They start forming in regional economies on the basis of a systemic transformation of the resource bases, capital and infrastructure of existing resort areas. The author substantiates that the reproduction process of such localities is focused on the health potential underlying the human capital of the regional economy. Supporting mechanisms for the reproduction development in these locations addressed to the regional economy are specific in relation to the peculiarities of reproduction in the resort areas, most of which belong to the South of Russia. The researcher uses a systematic approach, the application of which has made it possible to outline a wide range of tools for supporting the development of reproduction in the economic localities of the health profile. The author pays her special attention to the instruments of infrastructure support for the development of reproduction in these localities. The paper presents a number of appropriate means. The author draws a conclusion that an objective balance of forces acting in the devel-opment space sets the strategic orientation of the development of reproduction in the investi-gated locations.
Taxes and the Taxation
Budagov I.V., Khakhuk B.A., Kushu A.A., Gura D.A.
Research approaches evolution of real estate assessment and taxation
The paper considers the existing methodological approaches to the assessment and property taxation. It discloses the term «cadaster».the authors pay their particular attention to contemporary problems of assessment and reforming the property tax system in Russia.
Ordynskaya M.E., Silina T.A., Karpenko S.V., Divina L.E.
European experience of small and medium enterprises tax stimulation
In most countries of the world, small and medium enterprises (SMEs) in all spheres of economy have a significant place in the total amount of the gross national product, production of goods and services. SMEs allow employment of the population, as well as sustainable development of the country as a whole. In this regard, it seems relevant to organize the optimal system of taxation of SMEs to promote their development and harmonize the interests of the state, society as a whole and entrepreneurs. The paper considers the world experience of tax regulation of SME development, specifies the features of their taxation, oriented to long-term goals of economic development. As a result of the study, the macroeconomic nature of the impact of taxation on the development and functioning of SMEs has been determined. The authors analyze the modern world tendencies of the use of taxation mecha-nisms in the system of tax regulation of SMEs. They identify and summarize the priority areas of the use of SME taxation mechanisms, taking into account the characteristics of the econo-mies of European countries.
Osennyaya A.V., Budagov I.V., Kravchenko E.V., Kushu A.A., Khakhuk B.A.
Analysis of land rent taxation methods
This paper considers the existed system of taxation of land rent between the two eras. The study of the processes of taxation of land rent at the time of formation of the cadastral assessment allows seeing a clearer and deeper understanding of existing techniques and methods of taxation as well as their advantages and disadvantages. The way of income and land rent expresses peculiarity of land relations, which reflects not only the relationship of land ownership, but also quantitatively captures the qualitative characteristics of the land in its natural and economic fertility at the territorial location. The important place in solving problems of the land rents distribution, mechanisms of its withdrawal belongs to the economic theory. It gives a theoretical justification. The authors subtantuate that the problems of extrac-tion of land rents are relevant. They are the most debatable issue of the country's economic development in the conditions of reforming of economy.
Genesis of accounting education (ending)
The paper provides the results of research of the book of Benedetto Cotrugli (1458). It was the first book of the double record describing rules of conducting financial accounting using a method. The author also presents one of its copies which is widen with a note dated by 1475. It describes in details not only features of conducting financial accounting at that time, but also allows to study economic and social situation of medieval Europe in general.
Tkharkakhova I.G., Ponokova D.I.
Historical, economic, legal, accounting and economic aspects of depreciable assets
The scientific article reviews and analyzes the main issues related to the problematic of historical, accounting, economic and legal aspects of the management of depreciable assets of economic entities. It draws its attention to those aspects of each of the considered positions that are most important for accounting service of the organization. The authors propose a set of tools that contribute to the formation of a systematic approach to the issue of the methodology of economic-legal analysis and organization of accounting in the system of collateral security of the organization based on the analysis of the theoretical and practical techniques and methods of accounting support of depreciable assets,.
Karanashev A.Kh., Selivanov S.V.
Cognitive models application in the regional environmental and economic management (on the example of the Kabardino-Balkarian Republic)
The scientific article considers the application of fuzzy cognitive models in the environmental and economic management of the region on the example of the Kabardino-Balkarian republic. The authors substantiate the necessity for selecting investment projects, programs, grants aimed at the ecological and economic system developing, taking into account system indicators and forecast scenarios of changes in the state of the ecological and economic system of the region.
Modeling was carried out by using the decision of the support system «IGLA».