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#4 / 2017
TOOLS FOR THE IMPLEMENTATION OF STRATEGIC PRIORITIES FOR SMALL BUSINESS DEVELOPMENT IN THE REPUBLIC OF ADYGEA
The article substantiates the necessity of defining strategic priorities for the development of the small business sector in the region, describes the state of small business in the Republic of Adygea and identifies the main problems of their functioning. The main tools for implementing strategic priorities for the development of small business in the region are considered, SWOT analysis is carried out, reflecting the strengths, weaknesses, as well as the opportunities and threats of using these tools.
VERTICALLY INTEGRATED CORPORATION AS THE FACTOR OF INCREASE OF COMPETITIVENESS THE ECONOMY OF RUSSIAN REGIONS
The article is devoted to the problem of assessing the potential of vertically integrated corporations (VIC) in enhancing the competitiveness of the economy of the regions of modern Russia. The main reproductive scenarios of interaction between VIC and regional economic systems of Russia are singled out, as well as key factors that determine the nature of VIC participation in the reproductive processes in the region. The manifestations of the phenomenon of the extraterritoriality of corporate capital, leading to the transformation of property relations, the resource potential of the region, changes in the structure of investments, financial flows are revealed. The modern trends in the spatial development of large VIC in Russia are highlighted.
The Account, Audit and the Control
Kuter M.I., Antonova N.A.
DUE DILIGENCE: CERTAIN ASPECTS OF THE AUDIT SERVICE PROVIDED TO COMMERCIAL ENTITIES
Audit companiesoffer new services to commercial entities. There is a due diligence among such services. The study is of interest because it helps to understand the history of due diligence and determine the modern trends in the audit companiesmarket and M&A transactions market in Russia. Correlation analysis of the audit companiesdata and the M&A market for 2012-2016 allowed to draw a conclusion that incomes of the audit companiesfrom audit upon proceduresdepend directly onthe value of M&A transactions in the Russia.
Kuter M.I., Lugovsky D.V.
ACTUAL PROBLEMS OF ACCOUNTING IN COMMERCIAL ORGANIZATIONS
Commercial organizations are major element of a market economy. Profit is the purpose of their activity and the essential object of accounting. Calculation and accounting of profit associated with a lot of problems, because it is the most conventional account object, subject to many objective and subjective factors. Its basis is connected with correlation of the revenue and expenses and depends on the assumptions and requirements underlying the national accounting policy and the methods of accountingand estimateshas chosen by the enterprise. The article reveals the problems of the financial result calculation precision, the balance between real and virtual accountingobjects, accounting and amortizationpolicychoice and others.
Taxes and the Taxation
Karakayeva E.U., Tikova Z.Z.
THE ROLE OF TAX POLICY IN REGULATION ACTIVITY OF SMALL ENTERPRISE IN THE KARACHAY-CHERKESS REPUBLIC
The article is devoted to the study of the dynamics of small business development in Russia and the Karachay-Cherkess Republic. The role of the state in supporting small business is considered. The ways of supporting small enterprises, including the use of tax instruments, are analyzed.
Osennyaya A.V., Budagov I.V., Khakhuk B.A., Bondarenko E.S.
THE TRANSITION TO UNIFORM TAXATION OF REAL ESTATE IN RUSSIA (PART II)
The article noted the need to reform the Russian taxation system by introducing a single real estate tax, however, as the authors note, there are a number of unresolved problems. The positive experience of introducing single taxation in developed countries is considered. Recommendations are given on reforming the existing system aimed at simplifying the procedure for collecting taxes, increasing collection and settling property relations.
FRANCHISING AS AN EFFECTIVE FORM OF BUSINESS
The article considers modern types and analyzes the development of franchising. The advantages and disadvantages of franchising relationships are revealed, the most attractive regions of activity of franchising companies are reflected. The main difficulties that hamper the promotion of franchising in our country are highlighted. The key directions of the further development and growth of the popularity of franchising in the business environment in modern conditions are determined.
Klochko E.N., Zelinskaya M.V.
DEVELOPMENT OF THE MECHANISM OF TRANSFORMATION OF STATE ECONOMIC POLICY OF MODERN RUSSIA
The article reveals that the peculiarities of state management that have developed in our country presuppose a rigid vertical management, which in turn is one of the conditions for the inertia of the mechanism for the transformation of state economic policy in Russia. The peculiarities of reproduction processes, oriented to the extraction, processing and export of the natural resources available to the country, presuppose gravitation to the rate established by the federal center, which also imposes a certain imprint of inertia on the conversion mechanism. It is determined that the Ministry of Economic Development of the Russian Federation can not independently provide for the required accounting of emerging trends in economic development and the coordination of economic interests, interested figures in the Russian economy; implement high-quality forecasting and strategic planning for the development of the Russian economy. It is proposed to create the core of the mechanism for the transformation of state economic policy, which should include the Council for Economic Policy and Strategic Planning and the Ministry of Economic Development of the Russian Federation.
TOOLS OF THE BUREAUCRATIC TRANSFORMATION OF FICTITIOUS CAPITAL IN THE RUSSIAN ECONOMY
In the article features of reproduction of fictitious capital in the conditions of bureaucratic economic system are considered, the forms arising at joining of the given ways are defined, the generalizing estimation of a phenomenon of bureaucratic encumbrance of the markets of modern Russia is given. The directions of institutional ordering that are of interest to groups of bureaucratic officials are defined: the specification of ties and protection of property rights, in order to ensure adequate market relations; the opportunity to market a government order. Offered entirely new tools that are associated with the bureaucratic transformation of the fictitious capital of the Russian economy, arising in the virtualization of the economy, causing an explosive flow of emerging innovations, which leads to a change in the structure of the reproduction cycle.
Ryskulov I.A., Ilyazova N.B., Ilyazova A.B.
EXTERNAL MIGRATION OF THE KYRGYZ REPUBLIC IN THE CONDITIONS OF THE EURASIAN ECONOMIC UNION
The article considers the current situation of external migration of the Kyrgyz Republic in the conditions of the Eurasian Economic Union. The issues of harmonization of the legislation of the member countries of the Union are touched upon and also the pressing problems of modern migrants.
PROBLEMS IN THE USE OF PUBLIC-PRIVATE PARTNERSHIPS IN DEVELOPMENT OF TRANSPORT-LOGISTIC SYSTEM OF THE REPUBLIC OF TAJIKISTAN
The formation of transport-logistical system of the country due to the need for substantive investments. In the context of limited budgetary resources in the Republic of Tajikistan requires finding alternative ways of financing the development of transport and logistics system. One such tool, which is widely spread in international practice of creating infrastructure projects in transport, is a public-private partnership. Specifies the circumstances that require revision of the model of development of the transport system of the Republic of Tajikistan. The factors justifying the necessity of qualitative transformation of the development model of the transport system of the Republic of Tajikistan. Disclosed is a basic principle of strategy of development of transport and logistics system of the Republic of Tajikistan. The features of public-private partnership in the process of formation of transport-logistical system of the Republic of Tajikistan. The group of problems which hinder the implementation of public-private partnerships in the transport logistics of the Republic of Tajikistan. In particular, disclosed institutional, legal and administrative, sectoral, economic and social problems of realization of the mechanism of state-private partnership in the transport sector of the Republic of Tajikistan.
Finance and Credit
ADAPTATION OF INSTRUMENT OF COGNITIVE MODELING TO THE PROBLEM OF FINANCIAL REGULATION OF REPRODUCTION AND ACCUMULATION OF CAPITAL
The article discusses the problem of financial regulation of reproduction and accumulation of capital in the real sector of the economy, adaptation of the tools of cognitive modeling of complex systems to this problem. On the basis of the analysis of works devoted to cognitive modeling of complex systems, we can say the following. The cognitive approach to the modeling of complex systems, such as economic, social, political, etc. and the corresponding tools of cognitive modeling has been actively developed since the end of the 20th century. Currently, cognitive modeling of complex systems is one of the important components of cognitive sciences - "Artificial Intelligence" in its practical application when creating intelligent decision support systems in various subject areas. The fiftieth - sixties of the twentieth century is usually characterized as a cognitive revolution - a change in the scientific paradigm, according to the science historian Thomas Samuel Kuhn. This period is the period of the birth of a new science - cognitive science or cognitive science, which is represented by a combination of several directions: philosophy, psychology, linguistics, anthropology, artificial intelligence. The article gives an example cognitive modeling of reproduction and accumulation of capital, a cognitive map developed and scenario modeling conducted.
Koumare I., Peskova O.S.
SOCIAL AND ECONOMIC FEATURES OF THE PROFESSION "TEACHER OF THE HIGH SCHOOL"
In the article features of the profession "teacher of higher education" in Russia are considered. The content of training a teacher of a particular specialty is presented in the qualification characteristic – the teacher’s competence normative model that reflects the scientifically substantiated composition of professional knowledge, skills and habits.
Byuller E.A., Tlekhurai-Berzegova L.T.
INNOVATIVE DEVELOPMENT OF MODERN MANAGER
The article deals with the competences and roles of managers. A range of factors influencing the activities of managers and their innovative development is determined.
Economics of Physical Culture and Sport
ECONOMIC STABILITY OF DEVELOPMENT OF ENTERPRISES OF PHYSICAL EDUCATION AND SPORTS
Today, physical education and sports are becoming one of the main directions of social activity, as well as social youth "policy". The realization of sports activity "solves" the tasks of improving the society, and also creates an image of the Krasnodar territory on the international arena. The article provides data on the state of physical education and sports in the Krasnodar territory. To implement the development of sports buildings, facilities and sport in general. It is necessary to have their optimal and rational distribution throughout the region with sufficient financial resources the supported.
E$conomics of Tourism
SOCIAL TOURISM AS A SEGMENT OF DEVELOPMENT OF INTERNAL TOURISM IN THE TERRITORY
The article is devoted to the study of the problem of the formation of social tourism as a segment of domestic tourism development in Russia. The specific features and characteristic features of social tourism are revealed, the main types and categories of its consumers are classified, the sources of funds for the provision of targeted assistance to the most vulnerable segments of the population are determined. The article pays special attention to the development of resource potential, the formation of an algorithm for the implementation of the system of social tourism in the Krasnodar region, the directions of maximizing the economic effect of the development of social tourism on the basis of a multi-level assessment, the model values of the effectiveness of the development of social tourism in the Krasnodar region until 2025.