№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
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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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ANALYSIS OF EFFICIENCY OF AUTOMATION OF LEGISLATIVE ACTIVITY OF ZSK
Description
The article deals with problems in the field of automation of legislative activity of ZSK and contains offers on their decision. Public authorities and local governments are faced by tasks of creation of conditions for improvement of quality of the state and municipal services, cost reductions on content of the state machine and increase of efficiency of its activities with use of modern information technologies. Implementation of the automated execution of processes, electronic templates of documents, electronic drafts of the agenda — all this can give the chance to move to qualitatively new level of overall performance
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INSURANCE PREMIUMS: HISTORICAL ASPECTS AND INNOVATIONS
Description
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
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THE MAIN DIRECTIONS OF IMPROVEMENT OF TAX ACCOUNTING IN AGRICULTURAL COMPANIES
Description
Nowadays forming an image of a conscientious taxpayer is a strategic trend of development of plenty of agricultural organizations as it provides the market value and stability of business. However, methods of fiscal regulation require accurate and actual information concerning management of tax risks and ensuring transparency of implementation of the taxation. While paying a unified agricultural tax (UAT), organizations face certain inconveniences and complications of calculation of taxable base. In this article, we consider benefits and shortcomings of a unified agricultural tax, and propose an option of decreasing in tax risks by integration of a new developed tax register
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