08.00.00 Economic sciences
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BANK INNOVATIONS AS A FACTOR INCREASING THE COMPETITIVENESS OF A REGIONAL BANK SYSTEM
DescriptionThe article presents the tendencies of the Krasnodar region bank market, the degree of its efficiency depending on using of innovative banking services has been analyzed
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PROBLEM OF POVERTY IN RUSSIA AND THE WAYS OF ITS SOLUTION
DescriptionThis article deals with the problem of poverty in Russia, it presents the approaches to definition of poverty, the causes and extent of the Russian Federation. The analysis of the main indicators characterizing the con-temporary socio-economic condition of the country has been done. Based on the findings, the article sug-gests the ways to solve the problem
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The article considers the problems of energy supply and rational use of energy in the production of agricultural products in the conditions of market economy
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BTC: INNOVATIVE CURRENCY OR FINANCIAL CRIMES INSTRUMENT?
DescriptionThe article describes definition of a new type of crypto currency and innovative payment system. It outlines the relevance in connection with the fact that Bitcoin is gaining popularity. For the first time in history Bitcoin exchange rate reached $ 4000 per token. It is noted that despite the growing popularity of Bitcoin, Russia's opinion about Bitcoin's official status is ambiguous: Bitcoin is not officially recognized, as a means of payment, and, at the same time, as noted in the official report of the Central Bank of Russia, is not prohibited. The main types of fraud using of crypto currency are listed. The negative consequences of the introduction of crypto currency into circulation have been studied and analyzed. The main advantages of Bitcoin are described: it is easy to use, reliable; its system is open and not subject to counterfeiting. The possibilities of its use for the financial crimes was analyzed. It describes positions of the leading countries of the world in relation to the legal status of Bitcoin. The main principles of the Bitcoin system operation are summarized and systemized; the main vulnerabilities and "weak spots" of Bitcoin are described with examples of the most known crimes in the world using virtual money. The BTC vulnerabilities are described in the article. This data, as well as a description of the main aspects of the Bitcoin practical essence, can be applied in practice as the basis for analysis to identify and prevent financial crimes using crypto currency
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The article describes the fuzzy-multiple approach and the block of fuzzy (interval) mathematical models developed by the authors for calculating the amounts of material and financial flows, prices for bread and economic efficiency in a technologically integrated bread production system
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In the article we have considered the new valuable reference points of the economy development of Russia characterized by such intrinsic categories as "wealth", "moral" and "happiness". On the subject of the conducted research, there is analyzed the moral position laid down in the Scriptures (in example the «Holy gospel»), the works of A. Smith, K., Marx, J.C. Sismondi, J.B. Say, A. Marshall, J. Stiglitz. Such important contemporary Russian society problems are formulated, such as: the disclosure of the relationship of the national wealth with its spiritual and moral development as an property; the depreciation of the moral values in the unspiritual elite of the society; the purity, the clarity, the innocence origin of the wealth of the every citizen; the grounds for the origin of the inequality in the world and in Russia and scientific stratification; the misconceptions about the correlation of the spirituality and the wealth or the poverty, the expectations of the happiness from outside are identified, the author laws of the morality development in the economics are formulated. Another important issue is the access to the distribution of the natural resources of the country, the distribution between the different members of the society. The main conclusion of the article is that in the economics of the happiness should be set such rules, in accordance with which the individual could become rich through his labour in the process of the spiritual and moral growth. We have used the author's scientific approach of a criteria assessment of the economic development vectors on positive and negative, there are investigated the directions of the improvement of the modern Russian legislation
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ACCOUNTING RECORDS IN THE PRACTICE OF IDENTIFYING CRIMES
DescriptionThis article reveals the essence and importance of accounting documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
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ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES
DescriptionOn the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
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In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents