№ 102(8), October, 2014
Public date: 31.10.2014
Archive of journal: Articles count 83, 176 kb
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Description
The energy market shows strong exposure to seasonal fluctuations. A striking example of the impact of seasonality is the dynamics of the production of natural and associated gas in Russia. We use two approaches to the identification and analysis of seasonality: classical econometric based on different smoothing procedure; spline method uses an approximation of the economic dynamics of cubic splines and phase analysis. In the comparison of the two methods are used to identify the benefits of using spline functions when modeling economic dynamics and phase analysis of seasonality
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METHOD OF AUDITING IMAGINARY AND FEIGNED ACCOUNTING OBJECTS
DescriptionThe article is devoted to the questions of audit evidence about imaginary and feigned accounting objects. We have developed the set of audit procedures to improve verification efficiency
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Description
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
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CONTEMPORARY FORMS OF PROCESS OF INTEGRATION IN CONDITIONS OF THE INSTABILITY OF THE WORLD ECONOMY
DescriptionThe article deals with the system of classification of international economic integration like a promising direction and form of modern development of the essence of the study of international economic integration. Consideration of the definition of international economic integration, the characteristic of stages in the evolution of integration, similarities and differences between types of international economic integration as well as species of international integration organizations are giving the possible to supplement the classification of international integration processes in conditions of the instability of the world economy
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THE ROLE AND DEVELOPMENT OF AGRICULTURAL PRODUCERS WITHIN A MIXED ECONOMY
DescriptionThe article is about the development of farms of all categories in the multiform agricultural production
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DEVELOPMENT OF METHODOLOGY AND ORGANIZATION OF MANAGEMENT ACCOUNTING IN HOUSEHOLD ORGANIZATIONS
DescriptionThe article describes the development of management accounting methodology within the industry management houses. We have presented the decomposition and main functions of the liability and proposed grouping cost centers by type of business processes in household organizations
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STATE'S ROLE IN THE DEVELOPMENT OF “GREEN ECONOMY”
DescriptionIn the article we analyze the main factors of “green” economy development and discuss the role of the state as the main subject of this process. On the basis of research of several countries experience it has been shown that the main instrument for “green” structural changes in the economy are government programs, that may have different priorities and vectors in different countries
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Description
The article considers the problem of formation of the investment attractiveness of companies in the industrial sector on the example of economic entities of the Krasnodar region, associated with the necessity to intensify the process of upgrading their production base. Special attention is paid to methodological approaches to the diagnosis of the investment attractiveness of industrial enterprises, which should be a key element of the mechanism of its management and development
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THE KEY PROBLEMS TO ATTRACT FOREIGN INVESTMENT IN RUSSIAN ECONOMY
DescriptionThis article discusses the problems that inhibit the influx of foreign investments into the Russian market, including geopolitical factors. We have analyzed the pattern of other-countries, investment in the Russian economy, for comparison, of the given data according to their size in the EU and China. The article focuses on the relationship of foreign investment to the competitiveness of the economy
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COMPLEX MODELS FOR EVALUATION THE EFFECTIVENESS OF CREDIT USE BY SMALL AGRICULTURAL COMPANIES
DescriptionThe article presents the results of the economic-mathematical modeling of the processes of evaluating the effectiveness of agricultural lending to small enterprises. It also describes the structure and the composition of the complex models and the numerical methods designed for this purpose