#4 / 2016
The Economic Theory
Food security problems through sustainable national food markets functioning
The scientific article considers the theoretical and methodological foundations of food security. It clarifies the methodology for forecasting food security. The author outlines the stages of forecasting for food security development. The paper systemizes the tasks of the state with a socially oriented economy to maintain a given level of food security. The author proposes directions for solving the food problem in conjunction with the problems of overcoming poverty as well as demographic and environmental problems.
Essential and procedural tools for spatial policy implementation
The paper explores substantive and procedural tools of regional development for spatial policy implementing from the standpoint of developing conceptual elements of spatial and economic adaptation. The author critically assesses the absolute advantages and functional disadvantages of these groups of tools for identifying the possibility of their real application in regional management systems. The scientific article draws a conclusion that it is necessary to develop modified hybrid tools. They will combine the advantages of the shortcomings used and minimize them. It reveals the principles of using these tools in the context of the concept of spatial and economic adaptation process.
Prokhorova V.V., Myshko V.V.
Economic and legal regulation of intellectual services
The paper reveals the dematerialization of the results of scientific and technological progress, the increase in the number of intangible assets and the growing role in the socio-economic development. All these factors predetermine the growth of the significance of intellectual services as the basis of the current stage of Russian economic development.
The authors pay their special attention to the fact that legal regulation of intellectual services does not exclude economic interpretation. The matter is not just about the results of economic activity and production conditions, but about the accompaniment of intellectual activity. So in case if a service does not acquire a form for its economic realization, it is a legal function.
Additive technologies transferring influence on mechanisms for export control in the system of international economic relations
The paper examines the market of additive technologies and reference of production processes from the point of view of the impact on the global system of export control. It provides a brief description of the activities of international export control regimes as well as the issues within the framework of these regimes. The author analyzes the transfer of sensitive technologies and their role for the development of international economic relations.
Sadofiev A.A., Yurkhanyan K.Ya.
Intellectual services as an instrument of human capital reproduction in the «knowledge economy» conditions
In the conditions of the emerging «knowledge economy», human capital plays a crucial role, the key characteristic of which is the intellectual resource. The problem of ensuring the reproduction of both the entire human capital of the state and the intellectual resource is closely connected with the sphere of intellectual services. The paper shows that within the modern service sector, significant structural changes are taking place, due to the increased contribution to the overall economic development of sectors that produce knowledge-intensive (intellectual) services. The authors examine the development of the processes of «quaternization» of the economy, implying the allocation of the quaternary sector. It will unite the service industry, focused on the production of intellectual services.
Fictitious capital opportunities in integration interaction
The paper considers the opportunities of fictitious capital in the process of integration interaction in the system of economic relations. The author takes into account the objective tendency to integrate economic relations, focusing attention on the opportunities of integration interaction with the participation of fictitious capital, which corresponds to the tasks of searching for hidden resources for the domestic economy development. The scientific article takes into account the special nature of fictitious capital. It reveals its characteristics as well as reflects the specific conditions of the current crisis situation in the Russian economy. The analysis focuses on the integration of fictitious capital with human capital, which provides a priority need to identify internal sources of investment in the development of human capital. The author substantiates the necessity of supporting the integration interaction of fictitious and human capital and offers a number of institutional and economic transformations in this field. The paper presents applied means for activating the participation of fictitious capital in the integration interaction in the system of economic relations.
Osennyaya A.V., Osennyaya E.D., Khakhuk B.A.
Cadastral land valuation procedure of the Krasnodar Territory settlements
The paper deals with the regulatory and legal support for the procedure for cadastral valuation of lands in the territory of the Krasnodar Territory. The authors present analysis of the results of the cadastral valuation. They draw a conclusion that it is urgent to improve the procedure for updating assessment work.
Distributive type of database in the treasury system of budgets implementation as an instrument of state control
Innovations in the sphere of state financial control require the search for new instruments of its support in the electronic system of the Federal Treasury. The paper presents the analysis of the specifics of the scope of national audit, a systematic approach to the current centralized type of the treasury database and a comparative-logical method for advanced distribution mechanisms. They are the basis of the study. As a result, the author
discloses long-term directions of development of the information infrastructure for management and supervision of budget flows, which do not contradict the current policy of the treasury department. The implementation of the proposed mechanisms will have an impact not only on the revision and operator functions, but also on the process of all cash servicing of budgets.
Adamenko A.A., Ermolenko A.A.
Support tools for the development of reproduction in economic localities
The paper examines the tools for reproduction process supporting in the economic localities of the health profile. hey begin forming in regional economies on the basis of a systemic transformation of the resource bases, capital and infrastructure of existing resort areas. The reproduction process of such localities is focused on the health potential underlying the human capital of the regional economy. Instruments of reproduction development supporting in these locations are associated with their functions addressed to the regional economy. They are specified in relation to the peculiarities of reproduction in the resort areas, most of which belong to the South of Russia. The researchers base on 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 authors pay their special attention to the instruments of infrastructure support for the development of reproduction in these localities. They propose a number of appropriate means. The scientific article draws its conclusion that the strategic orientation of the development of reproduction in the investigated locations is given by an objective balance of forces acting in the development space
Regional competitiveness increasing through the construction of clusters in the framework of social and economic systems
The successful economic development of modern regional social and economic system implies the presence of an effectively functioning cluster structures. The absence of formed clusters may be one of the reasons of depression of a regional system and affect its social component. Industries traditionally utilized by the regions for planning purposes and promising economic opportunities are a priority for regional clustering. The article considers the main strategic goal of regional development — increase of competitiveness of the region by means of constructing clusters and as a consequence of improving living standards through the increase of productivity.
Konovalova K.Yu., Shumakhov R.V.
Regional investment management tools system and sources of its formation
The current conditions of the development of the meso-economic management level present significant changes. The abolition of the Ministry of Regional Development of the Russian Federation changes the macroeconomic level of federal regional policy on the one hand. On the other, social and economic development and the activities of state corporations reflect new tools for territorial planning of the Russian regional economic space. All these factors make the level of regional management increasingly multi-subject and multi-component, and sustainable development of regions is increasingly an important task of effective management. This paper presents the practical appraisal of a rating estimation of investment potential of regions of Southern and North-Caucasian federal districts. The constructed rating of these regions on the basis of official statistical data on a number of meso-economic characteristics makes it possible to assess the level of investment potential as follows: high for the Krasnodar Territory, medium for the Rostov Region. Comparison of the author’s rating with the compiled rating agency «Expert RA» showed their coincidence in the direction. The authors substantiate convincingly scientific and practical relevance and instrumental-methodological significance by active transformations of the regional level of management. They insist on further scientific search for heuristic theoretical and applied solutions that are adequate to the current stage of spatial development of domestic regional economic systems. It will allow to develop radically the theory of regional management and appropriate conceptual and methodological support.
Larina S.E., Ivanov O.V.
Management tools development for municipal programs and projects implementation
The paper considers theoretical and applied issues of implementation and realization of the design approach in municipal management. It presents the ratio of municipal programs and projects. The authors reveal a model and algorithm for project management for the implementation of municipal programs (subprograms) on a project basis on account of best practices.
Larina S.E., Chvanov R.A.
Anti-crisis regional budget development toolkit
The paper considers the actual issues of modeling and developing the anticrisis budget of the subjects of the Russian Federation and municipalities. It systematizes tools for crisis management of the budget at the territorial level. The authors substantiate conditions and mechanisms of its application.
The Account, Audit and the Control
Ordynskaya M.E., Tausova I.F.
Topical issues of the commercial organization auditing reserves
The paper deals with peculiarities of statutory and estimated reserves auditformed by an organization. It considers their reserve capital, reserves for doubtful debts, depreciation of financial investments (securities and other objects related to financial investments), under the reduction of the value of material assets. The authors explain the main
rules on which the formation of reserves is carried out, their reflection in accounting and reporting as well as issues related to the peculiarities of auditing this category. The scientific article describes main procedures. It reveals typical mistakes revealed during the audit of reserves. All these factors will help the organization to achieve its goals, using a systematic and consistent approach to the methodology for auditing reserves, assessing and improving the effectiveness of risk management processes.
Tausova I.F., Andryukhina D.V., Boreeva E.R.
Auditing activity at the present stage: the problems of implementation and ways to solve them
The paper considers peculiarities of auditing activity in the Russian Federation in the period of compulsory membership in self-regulating organizations of auditors. It presents the peculiarities of the current stage of development of the national audit. The authors pay their special attention to the problems of the quality of audit services, their consequences and the inevitability of the audit reform in the Russian Federation in order to
solve the indicated problems. They propose a set of measures aimed at overcoming negativetrends in development and implementation of audit activities, including measures to prevent dumping
Tkhagapso R.A., Nikulina O.P.
Modern international practice of leasing operations accounting
During recent years, the IASB has been actively working to improve the requirements for reporting on assets and liabilities arising from the conclusion of a lease agreement in the financial statements of organizations. A new standard for the accounting of rent — IFRS 16 «Leases» became the result of the work. The paper considers the main differences between the current IAS 17 «Leases» and the new IFRS 16 «Leases».
Tkharkakhova I.G., Komkova J.L.
The economic entity accounting policy impact analysis for the own capital account organization
The paper analyses in details the main issues related to the independent choice of methods of grouping and valuation of economic activity facts. It also considers the repayment of the value of non-current assets, the organization of the inventory system, the use of accounting accounts and other relevant methods and techniques. The domestic regulatorysystem of accounting and reporting develops and regulates them.
The purpose of the paper is to structure and concentrate readers’ attention on those aspects of each of the considered various positions that are mostly important to the accounting service of the organization in the field of organization of own capital accounting. The authors prove the fact that the choice of ways of the account in an accounting policy has a great influence on estimation of activity of the organization on the basis of the information of its reporting
Economy of Agrarian-Industrial Complex
Problems of sustainable development of beef cattle breeding
The paper gives an assessment of the main parameters characterizing the development of beef cattle breeding in the agro-industrial complex. It reveals positive and negative tendencies of its functioning and indicates vectors for further development. The key factor solving the problem of intensive development and ensuring the competitiveness of domestic beef cattle breeding is the level of state support. The experience of countries with developed and efficient agriculture shows that sustainable development of the industry is impossible without state regulation based on a systemic and long-term approach.
Transformation of economic regulators of the regional agrarian sector functioning
The process of transformation of the agricultural complex in Russia, in particular, the mechanism of its economic development, led to the fact that it actually ceased to exist, and the new one was not created. It is necessary to strengthen the state regulation of the agro-industrial complex in order to accelerate the recovery of the agrarian sector of the Russian economy from the crisis. The paper substantiates that state support of the agroindustrial complex (targeted subsidies and subsidies, preferential taxation, etc.) is a prerequisite for stimulating the country’s self-sufficiency in food, and also the region’s achievement of its food security.
Methodical approaches to the evaluation of investment efficiency in the agrarian economy
The paper presents a conceptual model of multidimensional evaluation of investment in the agricultural sector, based on the substantiation of the methodology for its measurement by criterion and local parameters. The methodological basic development of criteria and indicators of investment efficiency is a system-based reproduction approach. It makes it possible to assess the integrity of the invested object
The prospects for agrarian tourism in the context of rural areas sustainable development
The concept of the rural areas sustainable development of the Republic of Crimea due to its natural and climatic conditions and recreational resources as well asgeopolitical grounds, should be built on the use of internal reserves. And tourism, in particular, agrarian takes an important place. The process of development of the rural agrotourism industry requires initially the formation of methodological bases for determining its main zones on the basis of a comparative assessment of rural areas. The paper presents the results of identification of territorial features and selection of agro-tourist specialization areas with a view to their subsequent inclusion in the regional program of sustainable development of rural areas
Production and marketing of sunflower cultivation in the Rostov Region agro-zones
Active state policy in the field of agro-production and the growing interest of investors in agriculture dictate new requirements for the formation of an information array on the potential of the territories. Creation of cultivation passports of separate cultures will allow to estimate a condition and prospects of development of the considered sub-complex. The paper presents two versions of the passport, depending on the natural-climatic and economic
features of the territorial location of production facilities.
Management by Innovations
Mukhoryanova O.A., Savchenko I.P., Bogushevich E.V.
Innovative technologies of staff selection in small and medium business
The paper investigates innovative methods of personnel selection in organizations of small and medium businesses. The authors emphasize the use in the system of staff selection of innovative forms — outstaffing, Internet technologies. At the same time, they substantiate that innovative forms of personnel selection are more effective than traditional ones. They allow to differentiate directions of research. Increasing the efficiency of recruiting the personnel of enterprises is also a priority objective of qualitative improvement of the modern economy. Nowadays modern information technologies can be proposed to improve the efficiency of the process of personnel management. In particular, technologies used by managers and specialists of human resources departments while solving tasks of personnel selection, interpersonal relations in a team, and maintaining personnel databases.
Information systems allow to reveal the level of professional qualification of workers, their psycho-physiological parameters. It also helps to track the dynamics of changes in certain
characteristics in order to identify those that have deviations from the generally accepted
The Theory and Practice of Business
Adamenko A.A., Khutyz B.I.
Institutional capital of small and medium business
The scientific article studies the phenomenon of institutional capital in the sphere of small and medium business. It acquires special significance in the interweaving of many transformational processes, radically changing the face of this sphere. The authors believe that the institutional capital of the economic system, in which the norms, contracts
and methods of economic behavior of the relevant subjects are embodied and acquired the form of capital, sets the course for development, determines the stabilization or destabilization of the sphere of small and medium business and becomes an important factor in the formation of qualitatively new development institutions. At the same time, institutional capital in depressive conditions changes its market assessment. This factor is associated with the formation of institutional traps. The paper discloses one of these difficulties. A systematic approach is the basics of the research. Together with the resources of institutional economic theory, it makes it possible to determine the institutional capital of small and medium-sized businesses. The authors pay their special attention to the possibilities of renewing institutional capital in relation to the development of entrepreneurship at the meso-level.
Light industry development problems in the Russian economy
The paper discloses the problems of the Russian clothing market, the state of which largely depends on the state of the entire national economic complex of the Russian economy. It analyzes the main Russian brands. The author presents marketing strategies and trends in the development of the fashion market and notes the difficulties and contradictions of the domestic clothing market as well. The scientific article reveals issues and problems of the functioning of the industry in accordance with the Strategy for the Development of Light Industry in the Russian Federation for the period up to 2025.
Efficient ways of the small businesses state regulation in the problem region
The paper discloses the problems and perspectives of state regulation development of small businesses in the problem region. It reveals territorial and branch peculiarities, problems of small business development as well as program-target instruments of state support of small and medium-sized enterprises in the Adyghe Republic. The author presents directions of perfection of instruments of state regulation of small and medium business of the problem region.
Mukhoryanova O.A., Lebedevà E.P., Shekhovtsovà S.R., M. A-gizi Aliyeva
Complex approach to the definition of the manufacturing enterprise infrastructure concept
The scientific article presents a comprehensive approach to understanding the essence of the infrastructure of a manufacturing enterprise. The authors emphasize the possibility of classifying separate elements of the infrastructure as internal and external. Although the majority of economic entities use external organizations to support their activities, individual enterprises allow the formation of their own infrastructure. The paper discusses role of separate elements of the enterprise infrastructure, both internal and external and considers their tasks.
The new trends and approaches in the development and formation of modern educational priorities
The paper studies new categories in the educational space associated with modern technologies in the social and economic space. It pays its special attention to the fact that the main wealth of each nation is the intellect, skills and values of its citizens. They have a decisive influence on the choice of future development. The author examines new forms of involvement in the work of people based on partnership, ongoing training, division of duties, flexible work schedule, and the formation of teams.
Chistova M.V., Eremina O.S., Demina N.V.
Public-private partnerships implement in preschool education: experience of the Russian Federation regions
This paper considers the peculiarities of the public-private partnership projects application in preschool education in the subjects of the North-Caucasian Federal Territory: the Kabardino-Balkaria Republic and the Republic of Dagestan. The authors study of the nature of public-private partnership and the creation of a PPP system in the Russian Federation. The scientific article draws a conclusion that it is urgent to apply public-private partnership mechanisms in the development of the system of pre-school education in the Russian Federation
Social inequality in Russia: economic analysis of the reasons
The paper considers the main reasons for the emergence and deepening of social inequality in Russia: the unevenness of the economic development of regions, the trends in the development of the private sector, demographic factors, inequality in the incomes of men and women, etc. The author operates with current statistical material to analyze the causes of social inequality.
Taxes and the Taxation
Osennyaya A.V., Budagov I.V., Kravchenko E.V., Kushu A.A., Khakhuk B.A.
Land rent as the basis of cadastral value
The paper considers the possibility of using a rental mechanism for determining the cadastral value of land plots. The most important condition for regulating rental relations is the cadastral (economic) valuation of land. It helps to distinguish between the effect of objective conditions (quality and location of land) on profit and the efficiency of
management (entrepreneurial conditions and talent). The authors make a retrospective analysis of the formation of rental income on the example of land in the Krasnodar municipality. They appeal to the materials of past years to study the structure, the dynamics of rental income for the last few years in different economic conditions. based on the results obtained, The scientific article justifies the use of rental income as a source of determining the
cadastral value of land.
Silina T.A., Karpenko S.V., Khatkov Ì.À.
New cash registers as instrument of tax and financial control
The paper examines the problems and prospects for the implementation of the new version of the federal law ¹ 54-FZ «On the use of cash registers in the implementationof cash payments and (or) payments using electronic means of payment». It provides for the introduction into the activities of organizations and entrepreneurs carrying cash and electronic settlements with customers, so-called online cash registers. The authors present their assessment of the possibilities of achieving the tasks of improving the tax control of the incomes and expenses of taxpayers, as well as financial control in the sphere of monetary circulation. They identify the main areas that need additional regulation, in order to improve the effectiveness of both financial and tax control in general, and control with the help of new
technologies in the CCP.
Historical view on accounting procedures of «depreciation» and «devaluation» in the medieval companies
This paper presents procedures for calculating depreciation and depreciation from a historical point of view in modern accounting as well as their application in medieval companies of Italian merchants. The described procedures for calculating depreciation and depreciation suppose investigation of algorithms for calculating the amount of depreciation and impairment and the current medieval practice and the specifics of accounting in the «Household items» accounts as well. The author also identifies the main differences between two rather intimate accounting procedures.
Bookkeeping balance: modern approaches to interpretation
The scientific article considers options for the interpretation of the accountancy balance used in Russia and abroad. It reveals their advantages and disadvantages and describes the peculiarities of the application of the «sources» concept in accounting theory and legislation. The author presents economic and legal interpretation of assets, capital and liabilities. The paper gives characteristic of terms «assets» and «liabilities» based on their etymology. It specifies the names and content of approaches to the accountancy balance studying based on the results of the research.