№ 120(6), June, 2016
Public date: 30.06.2016
Archive of journal: Articles count 112, 299 kb
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Description
The care of the finance is the starting moment and a final result of the activity of any subject of managing. The organization with a reliable financial condition is a part of the locomotive, which accelerates market transformations, improving a national economy. In the article, we showed the analysis of theoretical and conceptual positions of financial stability of the organizations. It is revealed, that their accounting reporting used for an estimation of a financial condition, the beginnings and the terminations of the accounting period are made only for a moment, and creation of the income of the organization and its further distribution completely drop out of a field of vision. The article has a research character, expressed that in it the basic approaches to an estimation of financial stability of the organization on an example of Society with limited liability «Gumilovskoe» are considered and is revealed, that by different techniques the type of financial stability from unstable up to normal is inherent in it. With the purpose of improvement of financial stability of Society with limited liability «Gumilovskoe» optimization of its balance by a correcting of some articles of accounting balance based on recommended values of financial parameters according to the multifactorial model offered by A.V. Grachev is made. Economic feasibility of the given optimization is proved and the complex of actions on increase of financial stability of the organization is offered
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METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS
Description
The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideration of the impact of inflation on the performance of financial statements. We have studied the methods of adjustment of financial statements for inflation indicators that can identify and neutralize the effects of inflation on the performance of economic activities of commercial organizations
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FORECASTING OF REGIONAL GRAIN MARKET DEVELOPMENT
Description
Forecasting the state of external and internal industry environment by assessing the impact of factors variety and analysis is the basis of the grain subcomplex purposeful development. It is necessary to take into account the integration of the industry into particular region environment, which requires additional consideration of natural factors in the forecast. Theoretical and methodological guidelines which define characteristics of the forecasting in the particular area, are designed to provide justification for that choice. Best results are obtained predicted values found by rapid and short-term models, as in a short period the trend rarely changes its direction and thus changes the value by several times. Forecasting methods can be divided into two major groups: intuitive and formal. As a dynamic system, the market (in particular the grain market) requires the usage of complex methods for forecasting time series of key market indicators. According to our opinion, the optimum method of forecasting the regional grain market conditions is based on the following principles: reliability, systematic analysis, taking into account factors that may have an impact in the long term; validity of the scientific justification i.e. obtaining a similar result when re-modeling of the experimental data; the adequacy of the results obtained after forecasting the experimental data; reliability and accuracy of the forecast assessment for its possible adjustments; cleariness of language, which should be understandable for the decision-makers; planned nature of the forecast
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Description
One of the most important sectors of economy of any country is the agro-industrial complex thanks to which the food, necessary for society, is made. Effective development of agro-industrial sector considerably determines the level of food security of the state, a condition of all the potential of a national economy, as well as the social, and economic situation in the country in general. Results of the general researches of development of agro-industrial complex of Russia at the present stage are presented in the article. The positive and negative effects which have their influence both on agro-industrial complex in general and on its separate subjects are reflected. It is revealed, that during the agrarian reform the investment process in agrarian and industrial complex has dramatically changed. New channels of attraction of financial resources were created, also ways of use and distribution of resources have changed. The greatest attention is paid to problems of agricultural industry development, which also influence agricultural producers in particular. The prospects of the development of the agro-industrial complex and the methods of achievement of the goals of the government in the "sanctions" period for Russia are presented. Effective work of the agro-industrial sector of the economy of Russia is possible only with active state support on federal and on regional levels
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INCREASING THE INVESTMENT ATTRACTIVENESS OF THE KRASNODAR REGION: FACTORS, DIRECTIONS, FORECASTS
Description
This article describes the Krasnodar region as the leading subject of the Russian Federation in terms of volume of attracting foreign investments. It has considered the main factors of investment attractiveness of the region such as geographical and geopolitical position, agroclimatic and recreational potential of the Krasnodar region. It has also analyzed the dynamics of investments in the Krasnodar region of foreign investors in 2009-2015. The list of successfully implemented investment projects over the past 4 years is provided. It has marked a special role of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi in attracting foreign investment in the Krasnodar region. It considers exhibitions and forums in which the Krasnodar region takes an active part. It has proved the particular role of the Krasnodar region as one of the "reference regions" of Russia to ensure the country's competitiveness in the global economic environment. The emphasis is placed on the fact that in order to attract capital and economic growth it is necessary to create a favorable investment climate quality. The main directions of improving the investment attractiveness of the Krasnodar region are defined. It is submitted by the forecast of the key indicators of the Krasnodar region, providing inflow of foreign investment until 2017. The tools of the implementation of the forecast are reviewed
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“RESOURCE DAMNATION” IN THE RUSSIAN ECONOMY, THE MECHANISMS OF ITS SOLUTION
Description
This article analyzes the problem of the paradox of plenty which consist in the fact that the leading countries of the world having considerable natural resources are less developed than those countries which have small resources. Here is considered our country’s resource and raw status, as the main source of income of the state budget. Here were revealed the contradictions between the export of raw materials and the development of the domestic market in Russia, which was the cause of the «resource damnation». The article presents the balance of the main energy country’s resources, which determine Russia's place in their value compared with other leading countries of the world. It is shown the readings on the export of energy resources and the main symptoms of «dutch illness», which is a consequence of the dependence of the development of the country on the expediency /state of world prices. In this article, there were also considered the views of domestic experts on the arisen problem, based on which there were identified possible ways of overcoming of «resource damnation». We have also presented ways of overcoming and improvement of industry structure of the economy branch structure of the Russia’s economy and fight against «resource damnation», based on variants of the structural changes in the raw industry of economy. The main results on the considered problem are summed up, conclusions are formulated
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ECONOMIC SECURITY OF RUSSIA UNDER THE IMPORT SUBSTITUTION POLICY
Description
Instability of economic processes and exacerbation of political tensions regarding Russia require measures in foreign trade policy, which are able to increase the economic security of Russia. The import substitution policy is considered one of the main directions nowadays. There have been considered two directions of the state policy for displacement or substitution of imported goods in the domestic market. There has been also reported the structure of the country's merchandise imports during the period from 2013 until 2015, resulting in a detected negative dynamics of imports, which indicates a successful beginning of the importsubstitution policy. Gradation of the main economic activities according to dependence on imports has allowed identifying the most import-dependent activities and the most available ways to form the import substitution. Threshold amount of economic security of the country has been considered to characterize the external economic security of Russia and some other countries of the world. There has been identified the necessity of state aid, which is reflected in the program of support for transport engineering industry for 2016, subsidies from the federal budget to participants of industrial clusters, the elimination of discriminatory relationships between credit financial institutions and industrial enterprises, the provision of state guarantees for loans to strategic enterprises and organizations of the country
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THE PROBLEM OF YOUTH EMPLOYMENT IN THE CONTEXT OF THE EDUCATION MARKET AND THE LABOR MARKET MISMATCH
Description
The article deals with the problems of youth employment in the context of inconsistency of educational services market and labor market. It analyzes the main trends in youth employment, values in the professional working environment, problems of employment of young specialists, the reasons causing youth unemployment. It is noted that the imbalance in the labor market and the education market is one of the causes of youth unemployment. The author addresses youth employment issues from the perspective of a comprehensive and systematic approach, draws attention to youth employment as an urgent and long-term task of the state socioeconomic policy. There have been identified priority areas for the implementation of employment policies that will contribute to the effective solution of problems of the youth labor market segment development. The work proposes a number of specific measures required for solving the existing problems of youth employment, as well as for increasing the level of social adaptation of this category of labor resources in the Russian economy
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THE PRINCIPLE OF «EMPLOYEE INVOLVEMENT» IN THE UNIVERSITIES SYSTEM OF QUALITY MANAGEMENT
Description
The article is devoted to determining the importance of the involvement of the staff in the quality management system of the organization on the example of the teaching staff of higher educational institutions. The article analyzes the situation of teachers in the management of quality control system of the higher education institution in the transition to the new federal state educational standards. The teaching staff is defined as the most important link in the quality management system of higher education institution, on which the organizational culture of the higher educational institutions, the internal climate of the organization, the process of education in practice. In the article, it is determined that the level of involvement of staff in the activities of the educational organization determines the extent of its success. Now in accordance with the competency universities approach requires new approaches to personnel management, since the spent years working with staff in the current conditions will not give the desired effect. The article lists the elements of the implementation of the «Employee involvement» principle, features educational activities at the university. Professional development is considered as the training of teachers for the reform and modernization of higher education. It noted the most relevant competences of high school teachers. In conclusion, the main challenges faced by the university in order to improve the quality management system of higher education institutions and the successful implementation of the principle of “Employee involvement”
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Description
The efficient investment and innovation activity in the region is one of the key factors of its successful development. It is the process of implementation of the results of intellectual work in different types of property and intellectual values that have monetary value invested in the objects of entrepreneurial and other activities. The article considers the concept of the "investment and innovation policy" in the region. The importance of the investment and innovation potential of the region is substantiated. The factors that determine its state and development are considered. The approaches to the analysis of formation and implementation of the investment and innovation capacity in the region are defined. There was presented the legal framework regulating the investment and innovation activities of the Krasnodar Territory. The basic problems of the development of the innovative activity of the Krasnodar region, requiring the operative solutions were revealed. The basic foundations and organizations involved in the innovation of the Krasnodar region were presented. The main tool of the innovation policy of the Krasnodar region has been defined by the regional innovation center including the following elements of the infrastructure: a business- incubator of the innovative type, an engineering center and a center of prototyping. There was presented the characteristic of the main activities of the infrastructure of the Regional Innovation Centre. The information on the creation of the innovative Internet portal of the Krasnodar region and the creation of regional crowdfunding platforms on its base were cited. The dynamics of the main indicators of the innovative activity in the Russian Federation, the Southern Federal District and the Krasnodar region are given
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