№ 118(4), April, 2016
Public date: 29.04.2016
Archive of journal: Articles count 111, 300 kb
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Description
The reasons for the development of Protestantism in the South of Russia in the late XIX - early XX centuries are discussed in this article. Standpattism is spreading among the population of southern Russia. The ranks of the Protestants were replenished with the social strata associated with the development of capitalist relations in town and village. The emergence and development of Protestantism is an important feature of capitalization and Europeanization of Russia. By the beginning of XX century the Baptists are widely distributed throughout the South of Russia. In the late XIX - early XX century the process of converting from Orthodoxy to Protestantism of Cossacks was observed in the South of Russia. The article also researches Russian Protestantism – the old belief. In 1883 it became possible the old believers' worship. Russian Protestantism gained almost full rights
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CITY IS A UNIQUE PUBLIC CORPORATION OF THE INTEGRATED SPIRITUAL AND MATERIAL SOCIAL PRODUCTION
DescriptionThe article, from the perspective of developing a regional knowledge economy, examines the modern city as a complex and large system, like a fractal. We have put a scientific problem of developing a set of models that together would be adequate to the Megatrends of development. We explore models of the city as complex and large systems and as a fractal. The article discusses the main elements of a successful city, emphasizing its uniqueness. We have discussed formal criteria of the UN for the success of cities and the perception of its informal judgments of different urban communities. The city, in terms of the structural building conditions in four-sector economy can consist of the following subsystems: historical, mental, national, cultural, institutional, cognitive, symbolic, ecoinnovation technology, property, manufacturing, utilities, social, strategic. This work discusses the mission of the modern city as an environment for the generation of knowledge, culture and innovation. We have proposed a model of the mission of the modern city, in terms of the trend of developing a knowledge economy. The mission of Krasnodar, as a metropolis, preserving the historical identity of the Kuban, providing sustainable and harmonious socio-economic development of the region and the country integrated in space and continued in time, improving the quality of life of residents of the Kuban on the basis of generation, adsorption, selection and distribution of streams of educational, cultural, social and economic innovations and "pollination" of municipalities, consists in the intellectual-spiritual leadership in the region
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ANTI-CRISIS STRATEGY OF REGIONAL DEVELOPMENT: MYTH OR REALITY?
DescriptionThe round table of "anti-crisis strategy of regional development: myth or reality?", initiated and organized with the active participation of Financial University under the Government of the Russian Federation, the Ministry of economy of Krasnodar region, the Fund of "research and education initiatives of Kuban" was devoted to the problems of formation of viable development strategies, competitive system of management of economy of regions in modern conditions of the resource and investment restrictions, the drop in living standards of the bulk of the population and the overall stagnation of the economy. Almost all speakers, who represented Moscow, SaintPetersburg, a wide range of regions of Russia, and also coming from abroad, critically assessed the situation in the regional office and offered their recommendations on organization of an effective regional policy
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FACTORS INCREASING THE COMPETITIVENESS OF MILK PRODUCTION IN THE KRASNODAR REGION
DescriptionThe study justifies the need for improving the competitiveness of milk production in the commodity market, identifies the key indicators of improving the competitiveness of milk, which include the quality and level of costs. A direct dependence of the efficiency of realization of milk and incentives of operators of machine milking (milkers) on the quality of the raw milk produced is defined by means of the method of statistical groupings. A correlation and regression analysis of the quality of milk influence on a milker’s average monthly wage has been done according to the data of large and medium-sized agricultural enterprises of the Krasnodar region. The study justifies the necessity of reducing the cost of milk production as a factor increasing the competitiveness of farm producers in the regional market of agricultural products. Based on the regression analysis, there has been revealed the influence of the main factors of the internal environment on the cost of raw milk production in agricultural organizations of the Krasnodar Region; a direct relationship between the level of specialization of dairy farms and their competitiveness has been defined. The article marks priority directions of increasing competitiveness of agricultural producers, including improvement of the quality and level of safety of raw milk, use of innovative equipment in the process of its production, cost reduction, development of measures of administrative responsibility for the falsification of dairy raw materials
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AUDIT OF PROVISION FOR DECLINE IN VALUE OF MATERIAL ASSETS
DescriptionThe article reveals and confirms the necessity for provision for impairment of tangible assets. Inadequate valuation of provision for impairment of tangible assets or its non-reflection in accounting leads to the distortion of all forms of accounting (financial) statements, except for cash flow statement. Because of it, there is a distortion of the information provided to reporting users. Also, the article describes the main legal and theoretical ideas about provision for impairment of tangible assets in the organization; a comparative analysis of domestic and foreign practice of creating reserves for impairment of tangible assets. More advanced and practical methods of creating reserves are developed; degree of impact on the financial (accounting) reports the creation of reserves for impairment of tangible assets in the organization; summary of the importance of the audit with the creation and use of provisions for impairment of tangible assets
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MANAGEMENT PROBLEMS IN SMALL PRODUCTION COMPANIES AT EARLY LIFECYCLE STAGES
DescriptionIn 1970 in the journal publications of "Forbes" and "Business week" the term of "startup" appeared, which later became popular in the scientific and business literature. Startups are the organizations, which create a new product or service under conditions of high uncertainty. In the last 25-30 years, due to Russia's transition from a planned economy to the mixed, many researchers and practitioners in the field of management, economics and entrepreneurship are concerned of some questions of small business, including production. It is particularly acute problem of deaths of Russian small businesses: only three out of a hundred small businesses manage to survive for more than 3 years. In addition, one of the main reasons, why we have such statistics, is management deficiencies and administrative errors, which are studied in this article. We are primarily interested in small manufacturing plants and problems of development in the early stages of the life cycle. In the literature, it has been given just little attention. A small production company is a company associated with the production organization or incorporation of the product / technology in the production process. We regard the small production companies at an early stage of development, working in the field of mechanical engineering, instrumentation, energy, telecommunications, robotics, materials production. In this work, we analyze the first foreign and then domestic research on small business, discuss the problems of management of small industrial enterprises in the early stages of the life cycle (based on the results of our questionnaire studies) and as an example, consider the story of a startup - All-Union Center of statistical methods and Informatics of Central Board of the All-Union economic society (now - Institute of high statistical technologies and econometrics of Bauman Moscow State Technical University)
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CHANGE MANAGEMENT IS A KEY FEATURE OF INNOVATIONAL PERSONNEL MANAGEMENT
DescriptionThe article examines organizational and economic preconditions of the increasing of innovative activity of the personnel of a company in the modern conditions of managing. We have substantiated conclusions about the necessity and the importance of the development and the implementation of the corporate system of innovative-personnel management at the production level. We present specific proposals on the formation of the key system-oriented blocks, the basic elements of which in their totality and interconnection will contribute to efficient implementation of management decisions on innovative capacity of production through the change in labor behavior
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Description
The present stage of the development of agrarian and industrial complex of Russia is characterized by activization of processes of intereconomic cooperation, vertical integration, promoting structural reorganization of agrofood subcomplexes, transformation of the exchange and distributive relations, activization of investment processes and innovative modernization of production and technological base of agro-industrial production. In the conditions of preservation of disparity of the prices of an agricultural and industrial output, structural disproportions in a level of development of branches of agrarian and industrial complex, an unstable financial position of many agricultural producers, growth of cost of credit resources of the most demanded strategy of the integrated growth is. Vertical integration acts as a way of structural modernization of agrarian and industrial complex meso - level due to creation of associations which participants form a complete production and cost chain. Formation of the vertically integrated business groups in agrarian and industrial complex of Russia promotes consolidation of the capital, considerable reduction of level of transaction expenses, growth of controllability of the relations of an interindustry exchange and distribution, and respectively and to growth of competitiveness of subjects of agrobusiness, the enterprises of the food industry. One of the key problems of domestic agrarian and industrial complex still remains the problem of nonequivalence of an interindustry exchange connected with serious structural disproportions with backwardness of the institutional environment of subcomplexes, and also with deficiency of instruments of state regulation of interindustry transaction
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THEORY AND METHODOLOGY OF GOING CONCERN AUDITING: PROBLEMS AND SOLUTIONS
DescriptionFor many consecutive years, one of the main violations on the results of external quality auditing control is the improper validation of the going concern. Our studies have shown that this problem is caused by two reasons. First, this is the normative regulation lack of signs of going concern’s violation. Secondly, this is the unreasonably high role of professional judgment of auditor in identifying and assessing the significance of features of possible liquidation (bankruptcy). The article summarizes the relevant aspects of legislative regulation of going conсern, based on the innovations of recent years. There is substantiated the assessment of the non-compliance with legislation on the net assets and share capital formation, with payment discipline, violations of other regulations influence the probability of forced entity liquidation. To solve the second problem key inadequate identification and assessment of the significance of the going concern features risks have been highlighted. The main directions of internal standardization of going concern’s auditing are suggested and substantiated. The implementation of these proposals will ensure the auditing principles of objectivity, due diligence and sustainability
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DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS
DescriptionThe article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations. The importance of deferred tax assets and deferred tax liabilities as a key marker of efficiency of the tax policy of the agricultural organizations is emphasized. Its inefficiency can be judge by excess of deferred tax assets over deferred tax liabilities, which is seen as a temporary diversion of funds from the market, which has zero profitability. The conclusion was made about the improvement of financial stability and liquidity of the organization under the influence of deferred tax liabilities and the deteriorating financial situation, financial stability and liquidity under the influence of deferred tax assets. The effective income tax rate of the agricultural organizations of Krasnodar territory is determined; it does not exceed 3% and differs from general because of tax benefits, deductions and tax policy. The basic causes of appearance of temporary differences are identified by types in the account of the agricultural organizations. Typical errors in accounting for deferred taxes are described. A refined form of the report on financial results containing transcript of profit before tax from non-agricultural activities, with the aim of monitoring the relationship of accounting and taxable profit in the agricultural organizations