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#3 / 2018
The Economic Theory
Astratova G.V., Sinyakova M.G., Zakharova E.N., Korzhavina N.P.
SUBJECTIVE FACTORS OF LIFE QUALITY ASSESSMENT ON INDIVIDUAL LEVEL
In this article, the authors consider the quality of life for each individual as an integral indicator that comprehensively characterizes the degree of development and completeness of satisfaction of the whole complex of needs and interests of people. The emphasis is on identifying the subjective side of assessing the quality of life by the person. The authors associate the subjectivity of the quality of life assessment at the individual level with the phenomenon of “subjective well-being”, which reflects the subjectivity in the perception and attitude of the individual to the difficulties and changes in life, in the definition of mental and moral satisfaction with one's own life; with the presence and priority of modern values of the individual in the context of the well-known concept of “quality of life”. Subjective perception of their own quality of life is also determined by the presence of such competence in humans as the management of their own health, personal material well-being; as well as the possession of self-management skills aimed at maximizing their own capabilities, consciously manage the course of their lives and overcome external circumstances, i.e. to achieve results and improve the quality of their lives.
Kartashov K.A., Isachkova L.N., Sotskaya T.V.
TO THE QUESTION OF IMPROVEMENT OF THE MAIN INDICATORS OF LIVING STANDARDS OF THE POPULATION IN MODERN RUSSIA
Socio-economic problems are present in every society, but the problems of the 90s of the newly formed state of Russia, unfortunately, have not yet been solved. Based on the analysis and evaluation of statistical data on wages, inflation, consumer basket and the minimum subsistence level of pensioners, the authors propose to make adjustments in the calculation of the minimum wage and living standards of the population. These recommendations, according to the authors, will partially reflect the realities of economic activity of Russian citizens.
Orlova E.B., Gavrilova D.S.
THE MONOPOLIZATION OF THE RUSSIAN ECONOMY AS A MANIFESTATION OF THE “FIASCO” OF THE MARKET (FOR EXAMPLE AGRICULTURE AND BANKING SECTOR)
The article deals with the problem of monopolization of the banking sector, agricultural production and the market of agricultural land in Russia. Despite the adaptability to changes in the conditions of the economic environment, the market is inherently characterized by failures, when certain issues that are not solved under this mechanism. The article considers the process of monopolization of the agricultural land market and the banking sector of the Russian Federation. Monopolization of the banking sector and raider seizure of agricultural land is a threat to the economic security of the country. Only the state, represented by the structures responsible for security and law and order, is able to counter such a threat.
Shelekhova L.V., Nagoev A.V., Tlevtsezheva D.A.
THE ROLE OF THE FEDERAL BUDGET IN THE DEVELOPMENT OF FEDERAL AND REGIONAL SOCIO-ECONOMIC PROCESSES
This article analyzes the role of the federal budget in the development of the Russian Federation through certain socio-economic programs and payments, both at the federal and regional levels. Forming conditions for the upcoming development is the most important goal of a socially oriented state. Forming an innovative environment, supporting advanced technologies, developing scientific and natural potential, fighting corruption, improving the competitive education system, ensuring the rights and freedoms of citizens, forming a civil society, and effectively organizing the state itself are necessary prerequisites for achieving this goal.
Antoshkina A.V., Efanova D.I.
ASSESSMENT OF REGIONAL INVESTMENT POTENTIAL OF KRASNODAR REGION
In this the article the approaches to assessing the investment potential of the region isdefined, the main indicators of the development and the destabilization of the investment potential of Krasnodar region is analysed, the estimation of prospects of its strengtheningis given.
TO THE QUESTION OF STATE REGULATION OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION
The article discusses various approaches to the definition of socio-economic systems and proposed the author's approach to the definition of this concept. Defined common properties inherent in this economic category and marked the ways of formation of regional economic systems that would ensure sustainable development of regions within the framework of a federal structure of the state. As a conclusion, it can be said that the identification of features of the state and development of the social and production subsystems of the region, the specification of the problems of this development is used for the purposes of regional policy pursued by the federal center.
REGIONAL ASPECTS OF FOREIGN TRADE ACTIVITIES: BACKGROUND AND ORGANIZATION
The article is devoted to the study of the features of the formation of foreign economic activity of the regions. The aspects of their development in the context of regional policy implementation are considered. The classification of regions for participation in foreign economic activity is proposed.
Malkanduev Yu.A., Z.H. Shadova, Tkhamitlokova Yu.O., Tokmakova R.A.
PROBLEMS AND PROSPECTS OF DEVELOPMENT OF INNOVATIVE ENTREPRENEURSHIP (ON THE EXAMPLE OF KABARDINO-BALKARIAN REPUBLIC)
The article discusses the main problems and tasks, as well as the main promising directions for the development of innovative entrepreneurship on the example of the Kabardino-Balkarian Republic. The analysis of competitiveness and investment attractiveness of the Kabardino-Balkarian Republic has been carried out, a number of competitive advantages have been identified, on the basis of which a modern and highly efficient economy can be formed in the republic.
Malkanduev Yu.A., Shadova Z.H., Tokmakova R.A., Tkhamitlokova Yu.O.
THE MAIN DIRECTIONS OF REGIONAL SUPPORT OF INNOVATIVE ENTREPRENEURSHIP AS AN IMPORTANT FACTOR IN THE EFFECTIVE DEVELOPMENT OF THE TERRITORY
In this article the problems of management of sustainable development of the region are investigated, various directions of support of innovative business as the most important factor of effective development of the territory, indicators of stability of development of the territory are studied and analyzed, and also the author's approach of structure of strategic management of scientific and innovative potential of the region on the example of Kabardino-Balkarian Republic is developed.
Mershieva G.A., Mitrohina S.M., Samsonova Ì.V., Samsonova E.V.
RESEARCH OF INVESTMENT ATTRACTIVENESS OF VOLGOGRAD REGION FROM THE POINT OF VIEW OF DEVELOPMENT OF PRIORITY SECTORS
The article proposed and tested the actual method of assessing the investment attractiveness of the region. The advantages are revealed and the potential of perspective development of the Volgograd region is determined. The main directions of growth of the competitiveness of the Volgograd region and its investment attractiveness are formulated.
TO THE QUESTION OF THE NEW OPPORTUNITIES OF STRUCTURAL TRANSFORMATIONS ARISING AT THE MESO-LEVEL
In recent years, rightlycalledthe lost decade of the Russian economy, the direction of state administration in the field of the structural organization of the regional economy has practically exhausted its possibilities; the transition to an alternative direction of using the market opportunities of the structural organization of the regional economy has become a prerequisite for solving the strategic tasks of the meso-level.
The article analyzes the perspective form of the structural organization of the regional economy, focused on the use of the internal territorial potential - a special economic zone (SEZ).
Mukhoryanova O.A., Bogdanov D.S., Shmygaleva P.V., Velichenko E.A., Beletskaya E.G.
METHODOLOGICAL APPROACHES TO THE ORGANIZATION AND EVALUATION OF THE EFFECTIVENESS OF INDICATIVE PLANNING AND FORECASTING OF THE REGION
The article presents an integrated approach to understanding the essence of the effectiveness of indicative planning and forecasting of the region. The article deals with theoretical and methodological approaches and the algorithm of practical implementation to assess the effectiveness and improve the development of regional socio-economic development, a distinctive feature of which is a consistent phasing, including the optimization of the theoretical and methodological basis, a deep system analysis of the spatial and dynamic development of individual territories in comparison with the main indicators of socio-economic development.
Tamov A.A., Tamova M.K., Tamov K.A.
FEATURES OF THE PROBLEM REGION AS FACTOR OF ITS STRATEGIC DEVELOPMENT
The article on the example of the Republic of Adygea considers a number of little-studied aspects related to the peculiarities of the problematic regions of the South of Russia as a factor of their strategic development. The features of the Republic of Adygea are identified and systematized, having a stimulating and restraining effect on its socio-economic development in various periods of market reforms. The special role of the region’s development strategy as an instrument for involving competitive advantages based on regional specificities in the global economy was emphasized.
THE USE OF REGULARITIES OF DEVELOPMENT OF URBAN AGGLOMERATION FOR ECONOMIC DEVELOPMENT OF THE REGION
The article demonstrates the importance of the study of urban agglomerations, contributing to the development of regional economic relations in the Russian Federation; the definition of urban agglomeration; traced its positive impact on the city center and the surrounding settlements. At the same time identified problems that complicate the use of agglomeration development for the economic growth of the regions of the Russian Federation; provides a system of management of the urban agglomeration as a means of addressing identified problems.
The Account, Audit and the Control
METHODOLOGICAL ENSURING ACCOUNTING OF FINANCIAL AND ECONOMIC ACTIVITY OF THE POWER MARKETING ORGANIZATION
Article takes up questions of methodology of accounting of the operations characteristic of primary activity of power marketing diggings. It is carried out identifications of electric energy in the system of objects of accounting, the civil aspects of realization of electric energy which are an obligatory basis for creation of correct accounting policies of the power marketing organization are considered. The main methodological questions of reflection in accounting of acquisition and realization of electric energy and power, income and expenses from primary activity and also settlement operations of power supply company are considered.
Kostyukova I.N., Lugovsky D.V.
ACCOUNTING FEATURES OF PRODUCTS FROM PRECIOUS METALS AND PRECIOUS STONES IN TRADE ORGANIZATIONS
Turnover organization of precious stones, precious metals and its products is considered: normative regulation, specifics of economic activity, conceptual apparatus. Particular attention is paid to the special terminology used in the production and sale of jewelry. The major operations connected with turnover of precious metals, stones and its productsare analyzed, as well as accounting specificity in trade organizations. Such as accounting for the costs of making and branding of jewelry, accounting for the purchase and sale of jewelry, accounting and control of safekeeping of precious stones, precious metals and its products. The features of cost accounting for repair and manufacture of jewelry products in workshops are disclosed, as well as the accounting of losses and waste.
Tausova I.F., Azashikova A.A.
CLASSIFICATION OF INTANGIBLE ASSETS AS AN OBJECT OF ACCOUNTING
The article studies the existing approaches to the classification of intangible assets as a specific resource of the organization and as an object of accounting. The problem aspects of the existing classifications given by scientists-economists and normative legal acts of national and international level are studied, and also the ways of their decision are offered. Taking into account the imperfection of the legal framework and ambiguous classification of intangible assets in the work, the optimal approach is formulated, which ensures the possibility of proper accounting, control and effective management of them.
Tkharkakhova I.G., Ponokova D.I.
FORMING OF EXPENSES ON A TRANSPORT, FACTORS INFLUENCING ON THE PRIME PRICE OF TRANSPORTATIONS
Practice shows that currently not enough attention is paid to identifying the causes of high cost and loss of road transport, which determined the need to consider the factors affecting the level and dynamics of changes in the cost of transportation.
The paper considers and analyzes the main factors affecting the cost of transportation, the analysis of the concepts of «costs», «costs», «costs», «cost». The purpose of the article is to consider the role of costs for the provision of road transport services and to analyze the factors affecting the cost of transportation. The reasons for the high cost and loss of road transport are considered. In addition, this work defines the role of costs in production and economic activities and their impact on the financial performance. The ways to reduce the cost of transport companies for the Republic of Adygea.
Khuazheva A.Sh., Vodozhdokova Z.A.
CONCEPT OF IMPROVING THE ACCOUNTING REPORTING OF AGRICULTURAL ORGANIZATIONS IN THE CONDITIONS OF ORIENTATION TO IFRS
The theoretical and methodological foundations of the analysis of the financial condition of organizations with regard to the peculiarities of agricultural production are considered with the aim of improving the quality of information and analytical support necessary for making effective management decisions in terms of focusing on IFRS. The concept of improving financial reporting in accordance with IFRS, including the formation of high-quality accounting and analytical information, the transformation of the balance sheet indicators in terms of biological assets, an additional report on cash flow, expansion of analyticity in terms of materiality.
Economy of Agrarian-Industrial Complex
Gagarinova N.V., Zoraeva E.N., Bakumenko N.S.
THE PROBLEM OF EFFECTIVE MANAGEMENT OF LAND RESOURCES OF RUSSIA
The article deals with the main aspects of land management in the Russian Federation. Analyzed the change of land in the country from 2016 to 2018 contains definitions of land administration of different authors and their characteristics in the period of land reform. The principles forming and defining the management process as a whole were formulated. Options of the solution of the main problems interfering effective management of land resources in the modern period are offered.
Kartamyshev V.V., Getmanov A.A., Khuranov A.A.
THE STRATEGIC PRIORITIES OF MODERNIZATION OF THE AGRO-INDUSTRIAL COMPLEX OF THE REPUBLIC OF ADYGEA
The scientific article is devoted to the study of the problems and strategic priorities of modernization of agroindustrial complex of the problem region. The territorial and sectoral features of reproduction processes in the agroindustrial complex of the Republic of Adygea are revealed, the key institutional and economic limitations of the strategic development of the agroindustrial complex of the region are highlighted. The key organizational and methodical problems of development of departmental target programs of development of agroindustrial complex of the Republic of Adygea are revealed. Special attention is paid to the potential of clusters in the structural modernization of the agroindustrial complex of the Republic of Adygea.
A PREDICTIVE MODEL OF THE IMPACT OF THE EXTERNAL IMPERATIVES OF THE NATURAL ENVIRONMENT ON GRAIN YIELD IN THE SOUTH OF RUSSIA
The article investigates and forms the imperatives of the impact of the external environment with its modern turbulent features on grain yield in the South of Russia, forcing to abandon the simplified classical concepts and methods of analysis. Quantitative analysis of risks, as a category inverse to the forecast, is possible only on the basis of economic and mathematical modeling. The main feature of modern risk is its total and comprehensive nature, it is difficult to manage risks in regions with frequent droughts, which are classified as zones of risky agriculture. The modern theory of economic risk assessment, forecasting and management is still far from adequate to the real needs of practical agricultural management. The methodology of the study of risks in the field of agriculture is based on the study of the natural environment’sdynamics of growing crops, market uncertainty of the external economic environment, the variability of land management technologies.
Climatic and agrometeorological conditions are becoming an important factor affecting crop yields. Series of yields accumulate information about the fluctuation of weather conditions and their impact on productivity, they contain information about certain patterns that synergetics referred to the concept of «long-term memory».
The paper describes the features of the spectrum of natural and climatic conditions affecting the socio-economic indicators, growth and yield of grain (winter wheat) in the South of Russia.
BUDGET FINANCING OF AGRICULTURE IN THE REGION: PURPOSE, STATUS, PROBLEMS
The study is devoted to the budget financing of agriculture in the region: purpose, condition, problems. The key areas of budget financing of agriculture in the region are identified. The reason of impossibility of providing the region with sufficient funds of the state support from the Federal budget is established. The current state of agriculture in the country shows growth. At the same time, the author emphasizes that financial problems in the development of agriculture are systemic. The analysis of the implementation of departmental target programs and main activities in the context of subprograms of the State program of development of agriculture and regulation of markets of agricultural products, raw materials and food of the Republic of Kalmykia, their financing.
Podkolzin O.A., Perov A.Yu., Sidorenko M.V.
MODERN PROBLEMS OF MONITORING LAND AND THE WAYS OF THEIR SOLUTIONS (ON THE EXAMPLE OF THE KRASNODAR REGION)
The article reveals the essence of land monitoring, including on agricultural land. The main problems of the land monitoring system in Krasnodar Krai are identified, which require immediate resolution. The main negative processes that form a real threat of depletion and pollution of lands in the Krasnodar Territory are considered. Special attention is paid to the advisability of improving approaches to monitoring land, combining information on land monitoring and soil surveys into a single database. Proposals have been put forward to address land monitoring problems that contribute to the creation of an effective land monitoring system in the region.
Prokhorova V.V., Kolomyts O.N.
ANALYSIS OF READINESS OF CONVERSION OF RURAL AREAS OF KRASNODAR REGION IN THE SPECIFIC FORM OF AGRICULTURAL DEVELOPMENT AGRO-CITY
The article analyzes the socio-economic development of rural areas of the Krasnodar region, the degree of their readiness to transform into a specific form of agricultural development, which is the Foundation for the organization of a new technical, agricultural and socio-cultural way of life-the agro-city.
Shcherbatova T.A., Shcherbatov I.V.
TO THE QUESTION OF MANAGEMENT OF LAND RESOURCES
The article presents the most pressing problems of land management. The main factors that form paid land use are considered. Proposed measures to improve the mechanism of land management.
Khatukay S.A., Khutyz B.I., Pshizova A.R., Babalyan E.B.
ANALYSIS OF THEORETICAL APPROACHES TO THE FORMATION OF THE REGION'S IMAGE
The article presents a comparative analysis of different approaches to the problem of creating a favorable image of the region, the differences between the concepts formed in relation to marketing, branding and image formation, the examples of successful branding of territories of foreign countries. A careful study of the available literature on the analyzed area has revealed five key types of sources devoted to the study of marketing and branding areas.
ALGORITHM AND STAGES OF FORMATION OF THE INVESTMENT STRATEGY OF A BUSINESS ORGANIZATION
The article describes the methodology for the formation of the investment strategy, which contains such basic elements as the principles, stages and methods of formation. It is also determined that the basis for the development of an investment strategy is a strategic, investment and financial analysis, as well as elements of portfolio, expert and scenario analysis methods. In conclusion, the criteria for evaluating the effectiveness and efficiency of the investment strategy are defined.
Magzumova N.V., Fedotov V.D.
COMPETITIVENESS OF THE ORGANIZATION: ANALYSIS, WAYS TO IMPROVE
Market economy in the Russian Federation is gaining more and more strength. Competition - the main mechanism for regulating the economic process. The work analyzes the situation in the housing and communal services market. The external and internal environment of the organization has been studied. A SWOT analysis was conducted, which gives an opportunity to assess the specific situation of the organization on the market. A number of problematic places were identified in LLC «GUK-Krasnodar». Recommendations are developed to improve competitive advantages by improving the quality of services provided, which will help reduce costs for common house needs, increase competitiveness and demand for services of the managing company LLC «GUK-Krasnodar».
MATHEMATICAL INSTRUMENTATION DEVELOPMENT OF THE BINOMIAL MODELS USE IN EVALUATING THE EFFICIENCY AND RISKS OF INNOVATION PROJECTS IMPLEMENTATION
The article identifies the problems associated with the traditional assessment of innovative projects from the standpoint of multistage and multi-scenarios. The methodological approach of using the method of real options is analyzed, as well as the mathematical tools for applying binomial models to assessing the effectiveness and risks of implementing innovative projects. Multi-scenario analysis allows structuring real options throughout the life cycle of an innovation project. Evaluation of the effectiveness of the innovative projects implementation occurs in a hierarchical decision tree mode and simulation modeling of possible scenarios for the implementation of an innovative project. The use of binomial models with the theory of real options application and the model of step-by-step risk assessment of innovative projects from the standpoint of multi-stage and multi-scenarios contributes to improving the accuracy of estimates and justifying the feasibility of investor participation in evaluating innovative projects.
Popova E.V., Kumratova A.M., Nedogonova T.A., Kumratov E.M.
COMPLEX OF METRIC AND GRAPHIC TESTS FOR PRELIMINARY PREPARATION OF DATA OF ECONOMIC AND NATURAL TIME SERIES FOR THE PROCEDURE OF FORECAST
In this paper, authors propose to use adapted nonlinear dynamics methods for preparing time series data for the forecast procedure in order to identify chaotic dynamics and choose forecast methods and models. Each step of the proposed complex of methods for preliminary data processing allows to put forward proposals on certain properties of the time series which are under study. This, in turn, proves that in order to obtain reliable and substantiated conclusions about the type of behavior of the system under study, it’s not enough to use only one of the existing tests. Only a comprehensive analysis will most accurately determine the type of behavior of the time series and its characteristics, which will allow to obtain a reliable forecast in the future.
Nagoev A.V., Shelekhova L.V., Teshev V.A.
ECONOMETRIC MODELING OF THE DYNAMICS OF THE CONSUMER MARKET
Econometric modeling of the dynamics of the main indicators of the socio-economic development and functioning of the consumer market of the Republic of Armenia based on the construction of a system of simultaneous equations has been carried out. The resulting model can be used for a comprehensive description of the socio-economic situation in the region in order to predict it.
EFFECTIVENESS OF THE EUROPEAN STRATEGY OF SOCIAL AND ECONOMIC DEVELOPMENT ON BASIS OF PRINCIPLES OF SUSTAINABILITY
The article describes the methodology used in the European Union for assessing success towards sustainable economic and social development, which implies the building of strategic goals for sustainable development, identifying appropriate indicators for their achievement. The European Strategy for Sustainability until 2020 not only formulated seven specific goals of sustainable development, identified the main factors of this development. The article also analyzed indicators of achievement of set goals in comparison of current results with the level of relevant indicators planned by 2020.
Finance and Credit
Kartashov K.A., Ovcharenko N.A., Isachkova L.N., Kunakovskaya I.A.
THE ROLE OF FINANCIAL-CREDIT INSTITUTIONS IN SOCIO-ECONOMIC DEVELOPMENT OF RUSSIA IN MODERN CONDITIONS
In the context of integration of the Russian economy into the global financial and economic structure and the geopolitical situation of recent years, the issues of consideration and disclosure of the role and socio-economic importance of financial and credit institutions become relevant. The authors of the article on the basis of statistical and analytical data presented some problems of development of banking and non-banking institutions, as well as the main directions of lending by these institutions of business structures. In conclusion, brief conclusions and suggestions are made.
Ordynskaya M.E., Silina T.A.
ACCESSIBILITY OF MICROFINANCE SERVICES FOR SMALL BUSINESS SUBJECTS (ON THE MATERIALS OF THE REPUBLIC OF ADYGEA)
The article is devoted to the study of the contribution of microfinance organizations in providing financial resources to small and medium-sized businesses of the Republic of Adygea. In conditions of a constant lack of own funds for development and operation and the inability to gain access to traditional banking services, small and medium-sized businesses are forced to turn to microloans. The essence of microfinance and the place of microfinance organizations in the financial system of the region are considered. The dynamics of the relative number of microfinance organizations in the region was evaluated, and a comparative assessment was made with other subjects of the Southern Federal District.
Tambovskaya D.V., Shalatov V.V.
SECURITIES MARKET REACTION FOR NON-FINANCIAL EVENTS
This article analyzes the informational significance of news content for the financial market. Can I use the robot, analyzing the press, to give recommendations from the point of view of financial analysis. The analysis of the degree of influence depending on the nature of the event. Do negative consequences always have the same effect on the stock exchange? Does the market react equally to developments in developed and developing countries? Data on 107 major events in the last 18 years (2000-2018) in different countries are analyzed.
Eshugova F.R., Gorlachev P.V., Bukhtayarov A.A.
DIGITAL ECONOMY OR THE CONNECTION OF REAL AND VIRTUAL WORLDS
In recent years, there have been significant and fundamental changes between the participants of economic relations. In the article the authors presented the key technologies and tools of the digital economy involved in the reproduction process of the country, considered the economic relations in society, and as a result shows the connection of the real and virtual worlds. In conclusion, the authors offer some suggestions and recommendations for the adaptation of the digital economy in Russian society and its integration into business structures.
Kostenko R.V., Hagurova M.P., Chinazirova S.K.
MOBILE ECONOMY OF RUSSIA: CONDITION AND DEVELOPMENT PROSPECTS
A comprehensive overview of the economics of using mobile technologies. The levels of the mobile economy infrastructure, the contribution of mobile technologies to GDP are considered: direct and indirect contributions. The features and future prospects of the mobile economy of Russia are determined.