№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
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DEOFFSHORIZATION DETERMINANTS OF RUSSIAN ECONOMY: CURRENT TRENDS AND A MECHANISM OF IMPLEMENTATION
Description
The article deals with the current deoffshorization problem of Russian business in the conditions of macroeconomic instability. The main incentives of business and private persons determining the national assets exports to the tax-exempt or low-tax jurisdictions are given. The dynamics of national capital outflow by the means of corporate and state sectors of the Russian economy is analyzed. Also the list of the offshore states which are considered as the most attractive to the Russian business is considered. Possible solutions to the national economy deoffshorization problem and key laws adopted by the Russian legislation for the solution to the specified problem are analyzed. In the conclusion the authors propose a national capital outflow forecast for the middle-term period
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PERSPECTIVE DIRECTIONS OF DEVELOPMENT FOR AUTOMATED BUDGETING SYSTEMS
Description
The article discusses the prospect of the use of parallel budgeting with open multi-agent decision support systems. It defines the place of decision support systems among enterprise information systems. The existing decision support systems are briefly reviewed. It describes the shortcomings of classical budgeting schemes in companies. It is proposed to take into account the probability of the budget. This should allow timely response in terms of operational data in budgeting group of companies
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DEVELOPMENT OF RURAL TERRITORIES MANAGEMENT ON THE BASIS OF PUBLIC AND PRIVATE PARTNERSHIP
Description
Today we have built a successfully operated current management system for modern agriculture in the Russian Federation, which includes governance at all levels of government - federal, regional and local. Now there is an objective need for the transformation of rural territories and, in this regard, it is necessary to consider the effect of the potential of public-private partnership for the development of the managerial system. The priority is new approaches to the mechanism of management for villages, the need for public-private partnership as well as its impact on sustainable development of rural territories. The article describes the basics of management systems for rural territories based on a public-private partnership. We have analyzed the next concepts: managerial system, public-private partnership, program-targeted management, sustainable development оf rural territories. We have also studied a program-targeted management, which is a common and famous in the world, it has a major impact on the agricultural sector and rural territories development. The analysis results can be used in the processes of development and implementation of modern policies for the effective functioning of agriculture in the country and development of rural territories
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Description
We have developed dashboards of monitoring of the main socio-economic indexes of city districts and municipal districts of the Stavropol region in 2011- 2015 by means of platforms of business analytics of Tableau Public and Power BI for joint free use. The article presents a cluster analysis of administrative areas of the Stavropol region with the most important socio-economic indexes in 2015 for the purpose of identification of problem areas and acceptance of management decisions for their development
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DEVELOPMENT OF INNOVATIVE SMALL AND MEDIUM ENTREPRENEURSHIP: APPROACHES TO THE RESEARCH
Description
The article examines and summarizes the approaches to the study of innovation activities of small and medium-sized businesses. It gives substantiation of the innovative activity of small and medium-sized businesses, along with big business. Three groups of studies aimed at understanding the conditions and substance of innovation activities of small and medium-sized businesses are identified. The first group consists of empirical studies of small innovative business practices and its support in certain regions. The second group of studies analyzes the infrastructure of innovative activities of small and medium-sized businesses as a prerequisite for its development. The third group of studies examines the institutional constraints of innovative activities of small and medium-sized businesses. The analysis of the development of domestic and foreign authors is carried out. It was revealed that the institutional approach gives the modern tools for the analysis of the conditions of innovation activities of small and medium-sized businesses, namely the institutional constraints, entrepreneurship support institutions. The role of taxation as one of the key factors shaping the institutional environment of entrepreneurial activity is noted. Thus, article systematizes approaches to the analysis of innovative activities of small and medium-sized businesses, highlights the role of institutional conditions and restrictions. The results are useful for the formation of the strategy of development of small and medium entrepreneurship in order to enhance its innovative activities
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CONTROLLING IN THE INNOVATION ECOSYSTEM OF AN AGRICULTURALINDUSTRIAL REGION UNIVERSITY
Description
The article deals with the demand of infrastructure of the innovative ecosystem for management service; the urgent problem of ensuring effectiveness, efficiency and quality of infrastructure management of an innovative ecosystem of university of the agrarian and industrial region on the basis of forming of the problem - oriented management system, the core of which are controlling and knowledge management, is formed; the feature of content of research approach which consists in consideration of new factors of development of management and methods of management in relation to an unstructured object – the innovative ecosystem of university (IESU) possessing many stages of freedom and informal communication channels and movements of an intellectual human capital is described. It is noted that all the elements of management (goals, measurement of result of management, system, process and mechanisms of management) are subjects to change in synthesis of systemic, evolutionary, reproductive, resourcebased approaches and the concept of dynamic abilities to the solution of the problem under study. Two key components of a problem are allocated: infrastructure of IESU and management by infrastructure with the use of modern technologies for the purpose of ensuring of effectiveness of innovative activities. It is noted that the researcher does not need to the management, but good service from the infrastructure. Such service of infrastructure in the majority of IES is absent. Modern practices, theories, technologies, methods and instruments of management of the developing infrastructure of IES remain out of sight of scientific and expert community. Controlling of environmental systems, risks and costs of the innovative process is the essence of the information – analytical, methodical and instrumental support of the process of management by infrastructure of IES. Controlling as a part of the problem - oriented concept treats the management as the service aimed at creation of conditions for the functioning and development of infrastructure of IES and it is considered as a part of management system and it is intended with the information and analytical, methodical and instrumental side to facilitate of implementation of management by IES of the university oriented to result of innovative activities
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Description
The article deals with the evolution of content of innovative systems from the traditional to the innovative ecosystems (IES). It is noted that this transformation of terminology is not mechanistic, and describes changes of essence. Problems of IES and problems of management of medium systems are formulated. System - integration - reproduction approach in regional innovative policy and the principles of its implementation are offered. Classification of infrastructure facilities of regional IES is presented. Necessary conditions of forming of innovation ecosystems are allocated: awareness by society the need of innovative development, the choice of strategic priorities, high level of science funding, the high (global) level of education, the relevant legislation in the field of financing, the taxation, create of the innovative organizations, and also decrease in bureaucratic procedures in the sphere of innovative business, commercialization and a transfer of technologies. The stages of forming are allocated in the organization of IES: inventory, purpose saving and concentration of tangible, intangible, investment and human capitals (resources) which are adequate to the features of the chosen megatrend of development of the macro region; transformations of region economy, forming of regional sector of knowledge economy and innovative regional ecosystem; scientific and innovation - technological breakthrough; the maturity of regional scientific centers and innovation ecosystem; development of the technoeconomic paradigms
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THE DIVERSITY OF CONTROLLING DOMAINS AND INSTRUMENTS
Description
In modern conditions of quantitative and qualitative degradation of science in general and economics in particular, especially in our country, the scientific direction of "Controlling" stands out not only for its activity, but also the rapid intensive and extensive growth. This work is the summary of the main publications of scientific results on controlling obtained at the Laboratory of economicmathematical methods in controlling of Scientific and Educational Center "Controlling and management innovations" of Bauman Moscow State Technical University. We discuss the concept of "method", "tool", "mechanism", "algorithm" in relation to the Controlling. Adequate use of these terms is necessary for the formulation of sound scientific results, and to provide their perception of the scientific community. Innovations in the field of management in industry and other sectors of the economy based, in particular, on the use of new adequate organizational and economic methods. Controlling in this area - it is the development of relevant management procedures used and the newly established (implanted) organizational and economic methods to the task. Development, systematization and application of modern mathematical tools of controlling are the main theme of our work. We have considered the problems of controlling new areas - controlling risks, quality controlling, controlling organizational and economic support for control tasks in the aerospace industry, controlling research activities. We have also obtained new scientific results in controlling personnel and ecological safety controlling
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POLICY OF STATE REGULATION IN THE SPHERE OF HOUSING AND COMMUNAL SERVICES
Description
In this work we consider criteria determining the amount of a payment, and also the Rule of content of a common property in the apartment house; the article contains recommendations promoting to increase quality of management of a housing stock; the possible actions promoting system change of the principles of improvement and forming of the public environment are provided
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THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS
Description
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
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