08.00.00 Economic sciences
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THE PRINCIPLE OF «EMPLOYEE INVOLVEMENT» IN THE UNIVERSITIES SYSTEM OF QUALITY MANAGEMENT
DescriptionThe 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 article presents an algorithm for constructing an expert system for quantitative bankruptcy risk estimation of small agricultural enterprises. Fuzzy logic analysis methodology in the form of fuzzy inference system was put as a basis for this development, classically including five steps: fuzzy rules base forming, fuzzification, aggregation, intensification, defuzzification. All the calculations were performed using MATLAB 2012 software package including Fuzzy module. Demand and costs of production were proposed as main factors influencing bankruptcy risk. Quantitative estimations of input parameters were determined by 100-point scale on the basis of expert estimations, and after that variables were fuzzificated in the form of trapezoid numbers as most common in fuzzy logic analysis (after triangular). Besides quantitative estimation of bankruptcy risk a surface of fuzzy inference was constructed, allowing to determine dependence between output variable’s values and input variables’ values of original bankruptcy risk model, as well as necessary values of input variables values to reach acceptable level by experts
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SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS
DescriptionThis article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
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SYSTEM-WIDE INDICATORS AND ASSESSMENT OF STABILITY OF REPRODUCTION PROCESSES IN BRANCH PRODUCTION
DescriptionMethodical approaches to assessment of stability of reproduction processes which cornerstone formation of system of the balanced indicators which is based on coordination of functional and system-wide stability is are developed. The system of estimated indicators of stability is offered. The analytical model of assessment of stability providing the choice of criteria of efficiency and formation of system of estimated indicators is developed, as well as the analysis of dynamics of the external influencing factors, productive and economic indicators, financial and economic indicators; identification of the most characteristic and significant functional interrelations and dimension of interference of factors; assessment of reproduction opportunities of subjects of branch business. Calculation of an integrated indicator of financial and economic stability is performed. The complex assessment of stability providing combination of private indicators of eco-economic, technological and economic, financial and economic stability in an integrated indicator by means of methods of multidimensional correlation is given. The analysis of the factors influencing the level of stability and efficiency allowing estimating reproduction opportunities of the economic entities making grapes and wine-making production to define interrelations and interferences between resultant indicators and factorial signs and also to designate the arising disproportions is carried out. The generalizing characteristic of the macroeconomic, market and production factors influencing stability of reproduction processes in industrial wine growing is given. Based on the carried-out analysis of the factors causing stability and efficiency of reproduction processes in industrial production of grapes, the main reasons reducing stability of branch production are established
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DETERMINATION OF MARKET COST OF VALUED REAL ESTATE
DescriptionThe article is devoted to the assessment of market price of real estate objects with the help of the most spread formalized and non-formalized methods on practice, mainly: expert valuation, score method, correlation-regression analysis, method of net modeling which allowed to determine the cost of 1 km2 of real estate taking into account the updating. There was conducted the calculation of updating which is done by the determination of the recoupment term on production real estate and on objects of energetic in average throughout Russia (on public offers of realization of investment projects, on analytic articles), determination of profitability of specialized and non-specialized real estate (as a sign which is reverse recoupment term), determination of updating (multiplier) on purpose to the cost of land plot, as the relation of coefficients of a discount (coefficient of the discount of non-specialized objects to the coefficient of specialized objects)
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Description
The article deals with the analysis of Russian tourists coming abroad and to Russian resorts, particular, to the Krasnodar region. The criteria of choosing of recreation places is delivered, according to it the assessment of competitiveness of beach rest on the Azov and Black Sea coast is given. The main regional problems of seacoast beach resort development were worked out. The article presents a vast analysis of special problems and limitations, that are involved in groups (financeeconomic, technological and ecological, institutional, marketing). The author gives the complex solution to these problems
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Description
The article covers the theoretical aspects of the regional investment and innovation policy and the investment potential of the region. The key task of regional investment and innovation policy is defined ensuring innovation and reproduction of growth for by using the competitive advantages of the region. The analysis of distribution of the Russian regions on a rating of the investment climate and the characteristic of regions with the smallest and greatest investment risk is submitted. It is revealed that the Krasnodar region, speaking of the investment potential, within the last two years surely takes the fourth place among regions of Russia, and the share of Kuban in the Russia's investment potential has made 2,856%. Thus, the favorable investment climate of the Krasnodar region develops at the expense of the following factors: convenient geographical position, the developed transport infrastructure, availability of unique recreational resources, attractive sales markets, positive climatic conditions and reserves of minerals. We have defined the essence and the main directions of development of the investment and innovation capacity of the region on the example of the Krasnodar region, which include: technology modernization and structural adjustment of the region; forming and continuous organizational support of regional projects and programs; stimulation of development acting and creation of new innovation, scientific production and scientific and technical structures. The scheme of carrying out monitoring of development of the innovation capacity of the region and the scheme of organizational and economic ensuring implementation of the investment and innovation policy of the region have also been developed
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TAX AUDIT AS THE PREVENTION OF ERRORS AND IRREGULARITIES IN COMMERCIAL ORGANIZATIONS
DescriptionNeed of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated
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Description
The role of a portfolio of securities, difficult financial products consists, on the one hand in investment for the purpose of obtaining the income, and on the other hand for the stress - testings is more whole. Issuers raise money for development of activity by means of issue of securities. Carrying out operations on attraction of the subordinated loans, the organization increases the capital, creating difficult financial products which allow to reduce risks, to extend the period of obtaining the stable income. Formation of the portfolio consisting of difficult financial products is an acquisition of the market conditions of securities which are selected in the course of the analysis. Implementation of assessment of efficiency of a portfolio is carried out on the basis of the criteria important for the strategy of investors set initially. Revision and change of a portfolio is carried out as necessary that most often can result from considerable changes of market policy, in particular if the investor assumes that these changes are adverse and steady
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Description
In the article, we show the need of improvement of quality of the public and municipal services and level of satisfaction of the population. It is proved that development of electronic public and municipal services is an important component of increase in effectiveness of control, development of economy and the social sphere and formation of digital economy. Development of the social sphere, the system of public administration, interaction of citizens and the state is possible only using information and communication technologies. It is probed: development of technologies of electronic interaction of citizens, organizations, public authorities and local government; application in public authorities of Russia of the new technologies providing improvement of quality of public administration; enhancement of mechanisms of electronic democracy. There is a need of lowering of duplicating of expenditures on development of electronic public services and portals. Formation of information space taking into account needs of citizens and society for obtaining qualitative and authentic data, use of infrastructure of the electronic government will change idea of rendering the public and municipal services for citizens and will give the following opportunities: one access point to federal and regional services; convenient search and addressing directories; a private office with complete history of operations, addresses and correspondences; legally significant notification messages from the state; interactive informers on penalties and debts; the modern interface with a complete support of mobile use; the help and support for consultation in extraordinary situations; independent control of services and content