№ 124(10), December, 2016
Public date: 30.12.2016
Archive of journal: Articles count 99, 268 kb
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Description
The problems of import substitution in the Russian Federation in whole and in such industry as winemaking and wine-growing in Krasnodar region are considered in the article. There was analyzed the designed in Krasnodar region plan of measures for promotion of import substitution - road map. There were presented the objectives and indicators in the framework of the program «Development of winegrowing and wine-making subsector» of the state program of Krasnodar region «Development of agriculture and regulation of agricultural product markets, raw materials and food». There was presented the legislative initiative on amendments into the Federal law «On state regulation of production and turnover of ethyl alcohol, alcoholic and alcoholcontaining products and about restriction of consumption (drinking) of alcoholic products». There was substantiated the necessity of improvement of excise taxation in the context of implementation of a policy of efficient import substitution
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SYSTEM ASPECTS OF FORMATION OF BUSINESS INNOVATIVE INFRASTRUCTURE
DescriptionThe article deals with systemic aspects of business innovation infrastructure. The substantiation of the necessity of its formation and development as a system with the required emergent effect is given. Projection of system group regularities, such as interaction, hierarchical ordering, feasibility, development, entropy, on the processes of the innovative infrastructure formation and development has been studied
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ENSURING SUSTAINABLE DEVELOPMENT OF RURAL TERRITORIAL ENTITIES
DescriptionSustainable development of rural territorial communities is the most important scientific and practical task of further development of economic activity and stability of agro-industrial complex. The effectiveness of the solution to this problem is largely determined by the optimal and rational use of IC manufacturing, financial and employment potential of rural areas. Currently, rural areas are the most important spatial and complex socio-ecological and economic education, which accounts for almost the entire volume of AIC gross output and the bulk of the working population of rural areas. However, rural areas are characterized by a high rate (an average of 1.3-1.7 times) as compared with urban areas. It is here, recorded a lower level of employment of labor and income of the working population, not fully resolved the individual socio-economic and demographic problems of rural development, not yet formed a stable agricultural management mechanism and non-productive areas. For this reason, markedly increased scientific interest in the research of theoretical, methodological and applied aspects of sustainable development of rural territorial communities. In the article the technique of an estimation of stability, development and sustainable development of rural municipal areas, applied aspects of further economic and social development and well-founded proposals to overcome the risks of instability and functioning of rural territorial formations
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ABUSE OF AUTHORITY AS A THREAT TO ECONOMIC SECURITY
DescriptionThe authors of the article indicated the relevance of the research, the essence of the subject and the conditions for achieving stable existence of a market economy. The theoretical issues of economic security are considered. The threats associated with abuse of authority by audit companies and private auditors are described. The examples of fraudulent schemes in the international practice of auditing activities as well as criminal prosecution in the Russian Federation are given. The article reveals regulations on quality control audit of financial statements, both in the world - MCA № 220 "Quality Control Audit of Financial Statements", and in Russian - № 7 "Quality Control for Audit assignments", approved by the Government of the Russian Federation , September 23, 2002 N 696., as well as the Federal Law of 30.12.2008 N 307-FZ "On Auditing." The authors revealed the content of the reporting of audit firms and private auditors, they marked the distinctive features of their structure and the procedure of the preparation. The methods of improving control measures for auditing and greater economic security are specified, the priority factors that affect the life conditions of the company and the ways to achieve an efficient concept of economic security are shown
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TRENDS IN THE DEVELOPMENT OF CASH TRANSACTION IN THE RUSSIAN FEDERATION
DescriptionThe authors of the article indicated the relevance of their research, the essence of the topic and the conditions for achieving stable existence of an economic entity. The article is devoted to the changes in the accounting order of cash transactions in the Russian Federation which was introduced on June 1, 2014 in accordance with the CBR instruction № 3210- U. It marked the reasons for the ongoing monitoring of all changes in the legislation because of their significant amount and high level of control over the activities of the organization taken by the state. The theoretical issues of changed rules of cash transactions are considered, the differences, their advantages and disadvantages are indicated. The examples of the effects of changing the provision № 373-P on the instruction № 3210-U on the tax burden of economic entities are given. The article provides the main reasons and moments that led to the changes in the rules of cash transactions. The requirements relating to individual entrepreneurs and small businesses that were abolished are given. The general structure of the changes that were made in the new instruction of Central Bank of Russia №3210-U 2014 in comparison with the last provision of the Central Bank of Russia № 373-P is analyzed. The article describes the results of the changes in the new instructions of the Central Bank of Russia № 3210-U, which affected businesses, that obtained remissions, which is very important for those who work without employees
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Description
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity
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EVALUATION OF THE EFFECTIVENESS OF PRODUCTION PROCESSES AT THEIR DIFFERENTIATION
DescriptionThe overall performance of the company is largely determined by the efficiency of production processes carried out by them. In this sense, the model estimation of efficiency is one of working out in detail of the model of the production process. Accuracy, flexibility and sensitivity of the valuation models depend strongly on the completeness of the accounting features of the production model. In the literature, examine various approaches to the assessment of economic efficiency of production processes. Many of them are characterized by localizing assessment in relation to specific industries or areas of industrial activity. The disadvantage of such approaches is their poor tolerance to the valuation model in other local areas, such as agriculture. To overcome this problem, we propose to carry out the differentiation of the components of the production process, based on the classical approach, but allowing to take into account the distinctive characteristics of agricultural production. For agricultural enterprises are defined the characteristics of the production process. The authors proposed a generalized model that allows assessing the efficiency of production processes in various areas of industrial activity. In the proposed model there are shown superimposed on the manufacturing process constraints. To ensure the continuity of an estimation of efficiency of production processes into the model we have introduced components that transform the characteristics of a production subsystem into the characteristics of the economic subsystem
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Description
Moral risk is presented as actions of economic agents to maximize their own utility at the expense of others due to inequality of information and differences of interests, manifested in changing the behavior of one of the parties to the contract. The moral risks in the banking activities are divided into two groups: the moral risks within the Bank; the moral risks posed by the external environment of the Bank. It is established that in the case of inappropriate opportunistic behavior of personnel who directly or indirectly violates the terms of the contract, the Bank often does not have monitoring capabilities. A list of typical methods of dealing with moral risk arising from the activities of the Bank was created. The article substantiates the role of Bureau of credit history (BCH) as the organization that performs the collection, processing, storage and dissemination of information on credit histories of individual citizens, such as information about the balance of debt or credit lines, events of default on the loan, history of payments, bankruptcy. A group was proposed for specific methods of dealing with moral risks - measures to neutralize the moral hazard related to the activities of the staff. One of the most problematic aspects associated with the moral risk of the Bank is their assessment. In fact, in modern conditions the banks are unable to assess the level of risk and threat resulting from the actions of moral risk and, respectively, the consequences of them
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THE POLITICAL CRISIS IN THE KALMYK KHANATE AT THE BEGINNING OF THE 18TH CENTURY
DescriptionThe article deals with a political crisis in the Kalmyk khanate and the departure of the part of the Volga Kalmyks from South Russia to the borders of the Jungar khanate at the beginning of the XVIII century. The dramatic events of 1701–1702 which were caused by a race for power in a khanʼs family or by an attempt of «palace revolution» are considered in chronological sequence. This conflict was used by the representatives of the Kalmyk ruling elite who were dissatisfied with the khan Ayukaʼs policy and interested in the change of the political power. But the support of the tsarist government given to the Kalmyk khan ruined the plans of the conspirators and some part of them embracing 15 thousand of nomad tents moved on to the territory of Jungaria. This event which cardinally influenced on the alignment of forces in the Oirat society considerably weakened the Kalmyk khanate and correspondingly increased the population size in the Jungar khanate
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STATE POWER VERTICAL IN KALMYK ASSR ACCORDING TO THE CONSTITUTION OF 1937
DescriptionIn order to describe the state of the power vertical in Kalmykia an analytical review of the Constitution of the RSFSR in 1937 and the Constitution of the Kalmyk ASSR in 1937 was made in this paper. The study reveals features of construction of the vertical of the supreme bodies of state power. The conclusion is that the system of construction of the vertical of higher authorities, establishes a sign of a unitary form of state-territorial structure