08.00.00 Economic sciences
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Description
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
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Description
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
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ASSESSMENT OF INVESTMENT APPEAL AND INVESTMENT POTENTIAL OF MUNICIPALITY
DescriptionRelevance of the subject presented in article locates that investments – one of the most important factors of realization of strategic and tactical problems of development and effective activity of municipality. Attraction of investments allows to raise socio-economic indexes, to improve quality of life, and also to increase competitiveness of an economic entity. Besides the solution of specific objectives of each investment project, investment provide business expansion, employment of the population and replenishment of the local budget. In article were revealed the factors which forming investment appeal of the Krymsk region of Krasnodar territory, analysed the national program of support of investment projects existing since 2007, given the assessment of dynamics of production of goods and services, presented the rating of city districts and municipal regions of edge on growth rates of the main economic indicators. The approved and realized investment projects and investment platforms of the Krymsk region for 2015 are also considered, three priority projects accepted within the eighth international forum "Sochi-2014" are in details analysed. Priority branches for implementation of investment activity, namely: agriculture, industry, transport and communication which will provide further economic development of the territory, were revealed by results of the analysis
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EVALUATION OF INVESTMENT ATTRACTIVENESS OF THE FISHING INDUSTRY OF THE REPUBLIC OF CRIMEA
DescriptionThis article is focusing on the importance of investment attractiveness in the economy. We have highlighted and characterized the factors of investment attractiveness of the fishing industry of the Republic of Crimea in retrospect and in the terms of joining the Russian Federation
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ASSESSMENT OF INVESTMENT ATTRACTIVENESS OF AGRICULTURE OF THE ROSTOV REGION
DescriptionThe article defines the importance of the problem of investment attraction of agriculture and its assessment. We analyzed the current state of investment activity in agriculture of the Rostov region
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INVESTMENT PROCESSES ESTIMATION OF THE AGROINDUSTRIAL COMPLEX OF THE KRASNODAR REGION
DescriptionThe article discusses the agro-industrial complexpriority and strategically important part of the Russian economy, for further development and modernization which requires investment from both the enterprises own funds (profit, depreciation), and drawn from the external source. The current system of investment incentives in the agricultural sector is working effectively, but not sufficient to achieve the objectives for the modernization of the domestic economy. In today’s world, innovations and scientific and technological progress play a leading role in the economy and politics. The level of scientific and technological innovations and their introduction into production determine the place a country occupies in the global economy. The dynamics of economic growth is predetermined by the interaction of the main factors as innovation, sources of funding, government regulations and support innovation processes, as well as investment, directed in human capital and knowledge capital. Taking into account the critical situation of the Russian economy, outlines the main directions of modernization of agro-industrial complex, through integrated innovation, providing technological structure change, improving the competitiveness off. The article reveals the main tendencies and the prospects of the development of investment activity in the agro-industrial complex of the Krasnodar region. For expansion of investment process in agrarian and industrial complex production efficiency increasing is needed, and according to financial stability of producers, the creation of the competitive environment in the market of agro-loans is necessary
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Description
The approaches to the intellectual capital evaluation and its components, such as structural capital, client capital and human capital of the agro-industrial complexes’ enterprises are revised in the article. The problems of the quantitative evaluation of the human capital, the client capital and the organizational capital are revealed for enterprises of the agro-industrial complexes. The examples of the structural, client and human capital’s components are proposed. The authors propose the method of the evaluation of the enterprise potential based on the development of the evaluation of the enterprise’s market value, regarding the influence of the human, client and organizational capital on its process. To develop the income approach it is proposed to regard the sum of the net present value of most preferable projects and to regard the potential residual value of a particular subject to the end of its projects’ planning period. The implementation of proposed method of potential’s evaluation allows estimating intellectual capital for expanded range of enterprises including the companies of the agro-industrial complexes. Moreover, it helps to solve tasks to potential dealings of mergers and acquisitions’ evaluation in the sphere of the agroindustrial complexes, as well as the evaluation of dealings devoted to the negotiations of some parts of company’s assets
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ESTIMATION OF INFLATION ON THE BASIS OF INDEPENDENT INFORMATION
DescriptionThis article is devoted to the investigations of our research team built for independent collection and examination the information about prices, ie to study the real inflation. The approach to measuring the rise in prices is based on selecting and fixing tool of economists and managers - the consumer basket which does not change during the time. On the basis of physiological consumption norms of the Institute of Nutrition (Russian Academy of medical Sciences) we made up the minimum consumer basket, ie we set annual consumption on food staples required to maintain normal functioning of the human body. In 1993-2015 we carried out an independent price collection. We obtained values of the consumer basket and inflation indices. We give the comparison with the data of official statistics. Our work is aimed at the elimination of Rosstat's monopoly in calculating the index of inflation, the minimum subsistence level and the real disposable income of the population. Using the same consumer basket makes it possible to compare the results of calculations for different time periods. That is why our works compare favorably to the approach of the official statistics. We have given a more detailed analysis of inflation in the XXI century. We have also briefly reviewed the use of inflation indices in the analysis of problems of households, organizations and production firms, as well as the country as a whole
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Description
There is one evaluation of the criteria of the modern reporting quality of financial results of agricultural organizations in this issue. Several suggestions to improve it and increase its usefulness to users were made
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ASSESSMENT OF COMPETITIVENESS OF RUSSIA IN THE WORLD ECONOMY
DescriptionThe article evaluates the competitiveness of Russia in the world economy. This aspect of the study was considered in the dynamics and historical perspective of world economic relations development, the world's leading economies being an example. The origins and nature of competition, the concept of substitute goods were considered as an important problem of market economic system. The place of Russian Federation in the modern external economic environment and real prospects of achieving a high position among the leading producing countries were studied based on retrospective data. A comparative analysis was carried out according to certain criteria between the highly developed States. Theoretical review of data to assess the competitiveness of Russia in the world economy showed that the crisis of recent years could not have a positive impact on both economic development level of the Russian Federation and its opponents. It is known that each approach to consideration of a specific situation has its advantages and disadvantages but this article provides the most comprehensive and detailed material on the subject matter. Evaluation of competitive ability of Russia in the global economy has shown the need to increase the production capacity of the domestic manufacturer, and consequently, the production power of the country is increasing. This will contribute to the strengthening of the international authority of Russia