№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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Description
The article has positioned conceptual approach of land - mortgage lending by the state influence on the management processes of the financial mechanism of satisfaction agricultural finance and credit services. The authors developed a model of organizational and financial mechanism state support of the landmortgage lending, contributing to increasing the availability of investment financing entities agroindustrial complex through a mortgage. It is proved that the state support has a significant impact on the efficiency of investment projects implemented by the enterprises of agroindustrial complex using funds raised under the program of land mortgage lending
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MANAGEMENT OF INNOVATIONS ACTIVITY OF BANK INSTITUTES BASED ON FINANCIAL STIMULATIONS
DescriptionIn the article, the authors reveal a problem of searching the directions of financial stimulation of innovative activity of bank institutes for offering the financial innovations to real sector of regional economy. During the research, it is revealed that the concept of development of financial innovations has to be based on institutional distribution of channels of the transmission mechanism on degree of their importance. It is proved that for ensuring economic growth it is necessary to create a transmission mechanism of financial stimulation of innovative activity of the complete system of financial institutions, which is based on public and private partnership
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION
DescriptionForecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified
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THE ANALYSIS OF EFFECTIVE MARKETING METHODS AND MARKETING STRATEGIES
DescriptionThis article deals with the main marketing strategies and methods that allow to successfully position the firm in the market for both startups and experienced entrepreneurs. Examples of companies, as a model of the potential success or failure for any company are given to make strategies clear. Special attention is paid to such notions as survivability and competitive ability in the market changing conditions. In this regard a new not widely known method is described which is considered to be very effective – competitive cooperation. No less important place in the marketing activity is devoted to innovation, as the long term development and strengthening the position of firms in the market among strong competing enterprises. Such a notion as customer confidence in the products of the company is taken into account; appropriate recommendations for attracting customers are given. Several characteristics of the product promotion in the market are present; the degree of profitability of direct and indirect channels of commodity promotion is estimated. A list of the main factors of the marketing plan is also included, their nature is disclosed and possible situations that should be considered when determining the marketing strategy are anticipated. As an integral item of the plan, the methods of pricing policy are presented and the most effective of them are pointed out. In conclusion, the large choice of strategies for the entrepreneur is stated and the possibility of using the most beneficial of them is substantiated depending on the tasks and goals of the enterprise
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ORGANIZATIONAL AND LEGAL ASPECTS OF INVESTIGATIVE GROUP FORMATION
DescriptionThe article deals with the issues related to the organizational and legal aspects of investigative group formation. The author has analyzed scientific and technical literature, materials of judicial and investigative practice, criminal procedural law, different views of scientists, as well as his own judgments on the proposed changes and additions to the content of the article 163 of Criminal Procedure Code. The analysis allows the author to declare the need to invite the heads of the investigative bodies of the various departments and units to carry out more in-depth additional analysis of the performance of the investigative and the operational and investigative teams and the work of their leaders, to consider the establishment of investigative and operational investigative groups in criminal cases, which are of great public and political importance and are under control of inter-agency working groups on combating organized forms of criminal activities. According to the author, it is necessary to raise the level of responsibility of the leaders of the investigative and operational investigative groups, which are aimed on the investigation of crimes committed by an organized group, gang or a criminal association, as well as by persons, classified as representatives of the organized crime. Together with the management of bodies engaged in operational investigative activities, a uniform algorithm for the establishment and functioning of investigative and operational investigative groups should be worked out and introduced to the junior agencies staff and subordinate units
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LEGAL BASIS FOR SEARCH ACTIVITIES OF THE UNITS ENGAGED IN OPERATIONAL INVESTIGATIVE ACTIVITIES
DescriptionThe authors of the article consider legal organizational and tactical issues of operational investigative activities in the course of search. The authors compare some items and norms of Russian Constitution, Criminal Law, Criminal Procedure Law, Federal Laws governing the operational-search activity, in particular search activity, some sources of information, such as confidential. In particular, the authors examine the legal basis of the internal affairs agencies in the fight against crime as a science-based system of legal norms contained in the laws and bylaws that create the legal preconditions, as well as the conditions and procedure for carrying out operative search actions, either directly regulating the legal organizational and tactical questions of application of operational investigative forces, means, methods and forms in the fight against crime. Thus, the authors believe that the search activities of the units engaged in operational investigative activities of the police, as an organizational and tactical form (or part of) the operational-search activity of law enforcement bodies as a whole, it has a single legal framework that operational search activity in general
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LEGAL REGULATION AND PRACTICE OF ELECTRONIC VOTING IN FOREIGN COUNTRIES
DescriptionThe article is devoted to the problems of legal regulation of electronic voting an e-democracy in foreign countries. The possibility of informationalcommunication technologies introduction into the voting process is studied. In the absence of a unified approach to the understanding of the legal nature of edemocratic processes, the authors give the special attention to the analysis of state policy in the sphere of the e-democracy improvement. There were considered the systems of electronic voting system which were used in elections in Estonia, Germany, Austria, UK, Switzerland and Finland. There were analyzed the practice of Internet-voting as a prototype of electronic democracy and problems of identification of voters, calculation of votes, ensuring of secrecy of the ballot. There were marked means the use of electronic voting as positive sides and considerable risks connected with the possibility of interference into the system of electors’ votes and complexity of securing of control of procedure of electronic voting. Authors make conclusions on possibility of the use of positive foreign experience of distant voting during the elections in Russia and on the necessity of working out of legal claims to informational space and given information to increase its quality and credibility
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THE BARTER AGREEMENT IN THE CIVIL CODE: HISTORY OF ITS APPEARING AND DEVELOPMENT IN RUSSIA
DescriptionIn the article, legal norms of barter agreement are exposed to the detailed analysis. They were fixed earlier in the Civil Codes of RSFSR 1922 and 1964. The authors analyze the modern legal adjusting of barter agreement in the operating Civil Code of the Russian Federation. Characterizing signs of barter agreements are investigated and they allow distinguishing it from a bargain and sale. It is marked that the barter agreement got the detailed regulation of relations only in the operating Civil Code of the Russian Federation. The purview of norms about the agreement of barter broadened in course of time. That was taken into account by a legislator. A modern legislation regulates the features of relations arising up in connection with execution and conclusion of treaty of barter. Earlier operating legislative acts did not take into consideration many questions, related to the relations of barter, arising up in practice. Soviet scientists examined some questions that were and remain now without adjusting or require a specification from a legislator. For example, concerning Civil Codes of RSFSR 1922 and 1964, the imperfection of legal determination of agreement of barter was marked. This decision did not take into account that commodities were passed in property of another side. Modern legislator names it a "commodity the object of the barter agreements. In the same time in practice there is a lot of questions about possibility of applying property rights to the object of the barter agreement. Other critical remarks about the rules of the barter agreement in the civil legislation of RSFSR and the Russian Federation were done by the author in the article
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Description
The present article is devoted to the problems of improvement of authority of state property cadastre, registration of rights on real estate and bargains with it. The changes introduced by the Federal Law from 13.07.2015 # 218-FL “On state registration of real estate” are conditioned by the urge of a legislator towards the increase of quality of state services in the sphere of state cadastre stocktaking of property and state registration on it and as well as minimization of mistakes containing in data of state cadastre of real estate and united state register of rights to replenish budgets of all levels at the expense of increase of taxing base and to stimulate the economic growth of the country. To the view of authors, the normative base of land, civil and other special legislation demands the further improvement that testifies the urgency of present problem. The authors carried out the analysis of modern legislation, there were revealed the problematic moments of realization of special regulations of the Law on registration of real estate and other subordinate regulatory acts, there were introduced the offers on their elimination, and as well as there were cited the prospects of legislation development in the sphere of land-property relations