Perm University Herald. ECONOMY. 2010

PERM UNIVERSITY HERALD. ECONOMY. FIRST ISSUE. 2010

Section I. Economics and enterprise management

 

IMPROVEMENT OF STOCK CONTROL SYSTEM FOR WHOLESALERS

L.P. Kichenko, Doctor of Economics, Associate Professor, Department of Management

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: kichenko@econ.psu.ru

V.A. Shalimov, General Director of "Polygraph-Paper"

614039, Perm, Krasnova str.,1, of. 426

E-mail: salimov@u-paper.ru

In this article growing logistic progress influence on present-day economic circumstances is represented. Logistics makes it possible to optimize and control current capital. Logistics functionally involves in all operating cycle stages. The logistic development conception of Perm small paper wholesaling business is brought as an example. It illustrates improvement direction of stock control system in terms of ABC-XYZ analysis. Control strategy of A-category stock for wholesalers has been developed. Scientific research taking as a basis of this article clearly has shown efficiency of introduced reasons. In economic crisis circumstances development of stock control system is actual.

Keywords: logistics, the ABC-XYZ analysis, coefficient of variation, the ABC-XYZ matrix, reserve stock, economically sound stock, fixed periodicity of replenishment order, the LT-system, wholesaling.

 

SCIENTIFIC BASIS FOR THE COMMERCIAL CALCULATION ON THE ENTERPRISE

T.G. Sheshukova, Doctor of Economics, Professor, Head of Accounting, Audit and Economic analysis Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: sheshukova@psu.ru

The essence and development of commercial calculation in the enterprise. The concept of inner "commercial" calculation is given. Internal productioning accounting is presented as an object of management.

Keywords: cost accounting, economic incentives, economic responsibility, internal cost ac-counting.

 

APPROACH IN ESTIMATION OF CREDIT RISKS OF CORPORATE CLIENT UNDER CRISIS AND UNCERTAINTY

A.V. Panyukov, Doctor of Physical and Mathematical sciences, Professor, Head of Department Economic-mathematical methods and Statistics

E-mail: a_panyukov@ mail.ru

A.U. Kudryashova, postgraduate, Department Economic-mathematical methods and Statistics

South Ural State University, 454080, Chelyabinsk, Lenin Avenue str., 76

E-mail: ris8597k@mail.ru

An article propose an approach in a daily estimation of credit risks of legal entities with taking into account a negative impact from the crisis occurrences. There is an approach of individual analysis of companies from the credit risk’s level and the level of its ability to pay.

Keywords: credit risk, company’s ability to pay, credit rate, limit of risk.

 

Section II. Regional economy

 

INSTITUTIONAL APPROACH AND AN INNOVATIVE PARADIGM IN THE DEVELOPMENT OF INDUSTRIAL POLICY OF THE PERM REGION

Yu. A. Malyshev, Doctor of Economics, Professor of Department of Finance, Credit and Ex-change

A.I. Komalov, assistant, Department of Finance, Credit and Exchange

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: malyshev@econ.psu.ru

Introduced and developed by the authors the institutional approach and an innovative paradigm in the development of industrial policy of the Perm Region is based on the need for the formation of the Law on “Industrial Policy " in the Perm Region and the formation of the policy itself, using ETS-cycle study of problems in the industry of the Perm Region.

Keywords: social policy, scientific and technical sphere, innovation and innovation development, the mechanism of selforganization of complex systems in the states of their instability, the synergy, the point of bifurcation, institutional relations, selective and system-wide approach to industrial policy, the system technology of interventions.

 

INTERRELATION OF MOTIVATIONAL FUNCTION OF THE WAG-ES AND CONSUMER'S BASKET IN CONDITIONS OF INTELLECTUALIZATION OF THE LABOR

S.P. Stanishevskaya, Doctor of Economics, Associate Professor, Department of Economic Theory and Industrial Markets

E-mail: stan@psu.ru

D.A. Gubanov, Doctor of Economics, Senior lecture, Department of Economic Theory and Industrial Markets

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: dima_gubanov@mail.ru

Research examines contents and tendencies of development of a labor resource in the modern economy conditions. The concept of a category «a rational consumer's basket » is analyzed. On the basis of the received results authors deter-mine the features of the equilibrium model of the individual labor supply which are defined as a factor of development worker’s abilities - his education.

Keywords: a rational consumer's basket, motivational function of the wage, worker’s equilibrium, intellectualization of the Labor.

 

MANAGEMENT OF THE INTELLECTUAL POTENTIAL OF A REGION

Zh.A. Mingaleva, Doctor of Economics, Professor, Head of Department of National Economy and Economic Security

I.I. Maksimenko, Senior lecturer, of National Economy and Economic Security Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mingal1@psu.ru

Given article opens concept of a intellectual potential, and also its structure and consisting elements. Article shows an Importance of management by a intellectual potential for region development. There are the basic aspects of management of a intellectual potential of region in this article.

Keywords: intellectual potential, management by a potential, regional aspects of management by a intellectual potential.

 

STRATEGIC MANAGEMENT OF FOREIGN-ECONOMIC ACTIVITY IN THE PROGRAM OF STRUCTURAL MODERNIZATION OF ECONOMY

Zh.A. Mingaleva, Doctor of Economics, Professor, Head of Department of National Economy and Economic Security

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mingal1@psu.ru

E.D. Oborina, Senior lecturer, Department of Economics, Business and Management "West-Ural Institute of Economics and Law", 614000, Perm, st. Siberian 35

The aim of the paper is to reveal the main problems of correlation between the foreign-economic activity and structural modernization of regional economy. The special attention is given the foreign-economic activity of the Perm region.

Keywords: foreign-economic activity, management of foreign-economic activity, structure of export, structural modernization of regional economy.

 

Section III. Economic policy

 

PRIORITY OF AGRARIAN TRANSFORMATIONS ABROAD AND THE POSSIBILITY OF ITS AD-APTATION IN RUSSIAN PRACTICE

U.V. Lysenko, Doctor of Economics, Professor, Head of Department Economic and enterprise management

Russian State Economic University Chelyabinsk Institute (branch), 454010, Chelyabinsk, Ordzhonikidze str., 50

E-mail: SSS3101@yandex.ru

The article covers the development of agro service in the producing of agricultural goods and rations for population. Taking into account the adaptive measures, namely the technical potential will ensure the stable and optimal increase of harmonious using of all factors the agrarian productions.

Keywords: agro technical service, maintenance, special service and supply, technical progress, integral process.

 

Section IV. Mathematical and instrumental methods of economics

 

DYNAMIC MODELING OF THE ECONOMIC DEVELOPMENT OF THE COUNTRY IN THE MODERN CONDITIONS

T.P. Danko, Doctor of Economics, Professor of Marketing Department

E.M. Petrikova, Doctor of Economics, Senior lecture, Department of Marketing

S.M. Petrikova, Doctor of Economics, Senior lecture, Department of Marketing

Russian Economic Academy of G.V. Plekhanov, 115998, Моskow, Groom lane str., 36

E-mail: tpdanko@gmail.com

In the present work principal methods existed in economics and mathematics and used in simulation modeling of economic procedures are presented. Economic-mathematical modeling is presented applied to Russian economy. It is indicated how to construct the dynamic model of Russian economic development and how it may be expanded to take into ac-count profound interrelations and interactions which are existed in the economy to present more insightful and accurate information about optimal economic development behavior of the country in the modern conditions. It is analyzed all soft platforms of simulation modeling and applied statistics and it is concluded about further directions of its application and improvement in the system of dynamic modeling.

Keywords: simulation modeling, system dynamics, agential modeling, scenario analysis, optimization analysis.

 

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PERM UNIVERSITY HERALD. ECONOMY. SECOND ISSUE. 2010

Section I. Regional economy

 

MANAGEMENT OF THE INTELLECTUAL CAPITAL IN REGION ON THE BASIS OF INTERACTION OF A REGIONAL EDUCATION SYSTEM AND A LABOUR MARKET

S.P. Stanishevskaya, Doctor of Economics, Associate Professor, Department of Economic Theory and Industrial Markets

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: stan@psu.ru

E.A. Imaikin, Economist un planning

Perm Printing Factory- affiliate FGUP Goznak, 614990, Perm, Highway Cosmonauts, 115

E-mail: imaikin@mail.ru

The article is dedicated to the problem of intellectual property management that is very important today. Author contemplates assumption on keystone of education in intellectual capital content. Key specifications and problems of management of intellectual capital in region were revealed.

Keywords: intellectual capital, management, region, labour market, education.

 

REGIONAL MANAGEMENT AS AN APPLIED THEORY OF SCIENTIFIC MANAGEMENT OF TERRITORIAL SOCIAL AND ECONOMIC SYSTEMS

V.G. Prudsky, Doctor of Economics, Professor, Head of Management Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail:pvg@psu.ru

The article is devoted to the research of problem of forming and development regional management in modern conditions as a special trend of management science of social and economic systems in conditions of competitive environment of market economy. This article investigates problems of specification of regional management and its intercommunications with economic geography, regional economy and total management. Special attention is paid to identification of intercommunications of regional management with regional economic policy and considering its effectiveness as one of the key factors of regional competitive success, realization of which objectively promotes enforcement of national Russian competitive positions in the world economy.

Keywords: globalization and non-uniformity of spatial social and economic development, economic geography, regional economy, system approach in management, regional management, regional economic policy, competitiveness, competitive advantages, key factors of competitive success.

 

OBJECT-SUBJECTIVE IDEA OF INTELLECTUAL CAPITAL

Yu.K. Persky, Doctor of Economics, Professor of Economic Theory and Industrial Markets Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: persky@psu.ru

E.A. Imaikin, Economist un planning

Perm Printing Factory- affiliate FGUP Goznak, 614990, Perm, Highway Cosmonauts, 115

E-mail: imaikin@mail.ru

Research examines contents concept «intellectual capital» as object of management with interrelation features of subjects of management. This understanding allows to consider character and features of social and economic interrelations objects and subjects of management of the intellectual capital on various Hierarchical levels. On the basis of the received results authors determine the features and interrelations of elements of system «intellectual capital (as object of management) – region (as subject of management)».

Keywords: intellectual capital, management, subject, object.

 

ECONOMIC CLUSTERS FORMATION IN REGIONS

M. A. Borodina, Doctor of Economics, Senior lecturer of Management Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: marboro@newmail.ru

In the article we observe peculiarities of cluster approach to the development of the regional economy. Theoretical aspects of the economic clusters formation are observed: economic cluster definition, its composition and structure, prerequisites of economic clusters foundation in regions. Economic clusters formation scheme including the description of its basic stages peculiarities is proposed.

Keywords: cluster approach, economic cluster, industrial enterprises, research institutions, educational institutions, complimentary institutions, economic clusters formation.

 

Section II. Mathematical and instrumental methods of economics

 

SOME PROBLEMS IN ECONOMIC MATHEMATICAL MODELING

V.P. Maksimov, Doctor of physical and mathematical sciences, Professor of Department Information Systems and Mathematical Methods in Economics

D.A. Ponosov, Postgraduate, Department Information Systems and Mathematical Methods in Economics

A.L. Chadov, Postgraduate, Department Information Systems and Mathematical Methods in Economics

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: maksimov@econ.psu.ru

The paper deals with some problems in economic dynamic modeling including a class of control problems for systems with aftereffect. The role of time delay in control problem solution is discussed. For systems with discrete time, the correction of some ill-posed control problems is under consideration in the context of approach proposed by I.I. Eremin.

Keywords: economic dynamic modeling, systems with aftereffect, control problems, correction of models.

 

DYNAMIC ANALYSIS TECHNIQUE OF INSURANCE ENTERPRISE SOLVENCY

A.V. Panyukov, Doctor of Physical and Mathematical sciences, Professor, Head of Department Economic-Mathematical Methods and Statistics

I.A. Tetin, Postgraduate, Department Economic-Mathematical Methods and Statistics

South Ural State University, 454080, Chelyabinsk, Lenin Avenue str., 76

E-mail: a_panyukov@ mail.ru

Capabilities of existent dynamic analysis technique of insurance enterprise solvency, economical essence of insurance and insurance enterprise solvency are considered in the paper. Description of dynamic financial analysis is given. Nature, structures, and position among methods to inspect solvency are explored.

Keywords: dynamic financial analysis, solvency, insurance enterprise, insurance, risk, risk management.

 

Section III. Marketing

 

METHODS OF IDENTIFYING LATENT CONSUMER KNOWLEDGE AS THE BASIS OF RESEARCH OF MARKET FOOD

K.V. Pyankova, Doctor of Economics, Professor, Head of Marketing Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: ksenia--27@yandex.ru

The paper presents a methodology to identify latent consumer knowledge as the basis of research of market food. Considered one of the approaches of using algorithms of artificial intelligence (AI) in the study of hidden motives and patterns of consumer behavior of individuals on the demand side in the process of promoting the regional brand "Buy Perm’s”.

Keywords: latent knowledge, the project "Buy Perm’s” food market, marketing research, consumer behavior, driving forces, the algorithm of artificial intelligence, theory of consumption, the method of the local geometry, the method of least squares.  

 

Section IV. Audit

 

DEVELOPMENT OF THE AUDIT ACTIVITY: UPDATING OF RELATIONS OF PARTICIPANTS OF THE AUDIT MARKET

M.A. Gorodilov, Doctor of Economics, associate professor Department of Accounting, Audit and Economic analysis

Perm State University, 614990, Perm, Bukireva str.,15

E-mail:gorodilov59@yandex.ru

The article tells about stages of development of audit activity. The problem of updating of relations of participants of the audit market is formulated. On the basis of the historical analysis the future condition of system of regulation of audit activity in Russia and abroad is predicted.

Keywords: audit, the system of regulation of audit activity.

 

Section V. Economic policy

 

PERFECTION OF SYSTEM OF THE GOVERNMENT BY REALISATION OF MODEL OF THE PRIVATE-STATE PARTNERSHIP

I.N.Kvasov, Doctor of Economics, associate professor, Department of State and Municipal Management

Omsk State Technical University, 644050, Оmsk, Prospect Mira str.,11

E-mail:inkv1@yandex.ru

The paper considers the general situation on the world market of high technologies, identify trends in the spread of new technologies in Russia, defines the key problems of the state innovation policy. Special place in the article given to the interaction of private and public sector in the development of high technology market, identifies the forms and instruments of public-private partnership in Russia and foreign countries.

Keywords: high technologies, the innovative policy, the private companies, the private–state partnership, tools of the private-state partnership.

 

THE PARADOXES OF COMMODITY-MONEY RELATIONS IN CLOSED ECONOMIC SYSTEMS

V.P. Sevastyanov, Doctor of Economics, associate professor, Department of management and marketing

Perm State Technical University, 614600, Perm, Кomsomol prospect str., 29а

E-mail: sigma2249@mail.ru

The model of commodity-money relations in closed economic systems is investigated in the article. Dependences of the amount of consumption and the price are shown. Peculiarities of commodity-money relations that lead to crisis phenomena in economics are revealed.

Кеуwords: еconomic systems, goods, money, price, crisis.  

 

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PERM UNIVERSITY HERALD. ECONOMY. THIRD ISSUE. 2010

Section I. Regional economy

 

MUNICIPAL SOCIO-ECONOMIC SYSTEM AS AN OBJECT PROGRAM-ORIENTED MANAGEMENT

A.M. Elohov, Doctor of Economics, Professor, Department of Management

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: reader1201@rambler.ru

The problems of low efficiency of program-oriented management of development of the municipality are considered. Particular attention is paid to the municipality as a complex socio-economic sys-tem. Implementing a systematic approach allows more precise and improve the effectiveness of simulation software solutions at the municipal level.

Keywords: program-oriented management, municipality, systematic approach, modeling.

 

FORMATION OF THE COMPETITIVE PROFESSIONAL AS THE FACTOR OF INCREASE IN THE INTELLECTUAL POTENTIAL OF REGION

Zh.A. Mingaleva, Doctor of Economics, Professor, Head of Department of National Economy and Economic Security

Perm State University, 614990, Perm, Bukireva str.,15

I.I. Maksimenko, Senior lecturer, Department of National Economy and Economic Security

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mingal1@psu.ru

Given article opens process of formation of the competitive professional, in condidions of innova-tive economy, reflects a role of the competitive expert in a intellectual potential of the university, the system of straight and feedback of interaction in the course of formation of the competitive profes-sional and development of a intellectual potential of region.

Keywords: competence, knowledge economy, innovative economy, intellect, intellectual capacity of the region.

DISSIPATIVE STRUCTURES AND THEORETICAL FRAMEWORK FOR THE MANAGEMENT OF INNOVATION SPHERE REGION

Yu. A. Malyshev, Doctor of Economics, Professor, Head of Economic Theory and Industrial Markets Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: malyshev@econ.psu.ru

Presented and developed by the authors approach based on the theory of dissipative structures and the innovation paradigm is aimed at developing the theoretical foundations of innovation management area of the region points to the need to change the law "On Innovation" in the Perm region and the formation of the policies using a model of innovation sphere of the region in the study of problems in innovation in Perm.

Keywords: coherent phenomenon, innovation, and innovation development, the mechanism of selforganisation of complex systems in the states of their instability, synergy, bifurcation point, institutional relations, innovation infrastructure, innovation.

 

CONCEPTUAL APPROACHES TO THE DEVELOPMENT OF INTERNATIONAL ACTIVITY IN THE REGION

T.V. Mirolubova, Doctor of Economics, Professor, Head of Department of World and Regional Economics

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mirolubov@list.ru

The analysis of foreign trade and international investment in the region, identified the main problems in this area. The basic concepts, creating a basis for the formation of a new, progressive model of regional foreign-economic activity generated as a combination of elements of export-oriented and import-substitution model.

Keywords: exports, foreign trade activities, international specialization, export marketing.

 

HOUSING MARKET ORGANIZATIONAL PRODUCT SPECIFICITY RESEARCH

Yu.K. Persky, Doctor of Economics, Professor of Economic Theory and Industrial Markets Department

E-mail: persky@psu.ru

Yu.V. Kataeva, Senior lecturer, of Economic Theory and Industrial Markets Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: yvkataeva@rambler.ru

The paper investigates the grocery market and organizational specificity using three methodological parameters: the boundaries of the market, the nature of products, the level of market barriers. Based on the identification of product and geo-graphic market boundaries justified local (regional) nature of the housing market. Substantiated the differentiated nature of products offered on the market, especially housing defined as an economic good. The classification of resources housing market is given.

Keywords: market housing, food and geographical boundaries of the market, especially organized market, grocery market specifics, market barriers, differentiated products.

 

Section II. Accounting for foreign economic activity

 

PECULIARITY ORGANIZATION OF ACCOUNTING EXPORT BUSINESS IN THE EXERCISE

T.G. Sheshukova, Doctor of Economics, Professor, Head of Accounting, Audit and Economic Analysis Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: sheshukova@psu.ru

O.A. Rybalko, Doctor of Economics, Head of Accounting and Audit Department

Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614000, Perm, Petrapavlovska str., 23

E-mail: rubalkohome@yandex.ru

Features of export activity, essence of export operation are considered. Influence of export activi-ty on the organisation of the account of actives, obligations, incomes and the expenses which are growing out of this activity is defined. Stages of the organisation of the account of export operation are allocated and characterised.

Keywords: export, export activity, export oper-ation.

 

Section III. Economic policy

 

FEATURES OF FORMATION OF COMPETI-TIVE STRATEGIC TOOL IN METALLURGICAL HOLDING COMPANIES TO ASSESS THE COMPETITIVENESS OF ITS INDIVIDUAL BUSINESSES

L.V. Yurieva, Doctor of Economics, Associate Professor, Department of Economics and Management in Industry

State Technical University – Ural Polytechnicnical Institute, the First President of Russia Boris Eltsin, 622031, Nizhny Tagil, Krasnogvardeyskaya st., 59

E-mail: lv_yurieva@mail.ru

The article deals with the formation of competitive strategic tool in metallurgical holding companies. Submitted indicative competitive system of balanced scorecard in order to assess different areas of metallurgical holding companies in order to assess their competitiveness.

Keywords: strategy, system of competitive balanced indicators, assessment of competitiveness; iron and steel companies.

 

Section IV. Management

 

STRATEGIC LOGIC

P.V. Magdanov, Doctor of Economics, Associate Professor, Department of Management

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mpv@psu.ru

The article considers the concept of strategic logics as a fundamental part of the strategic planning process. The author reveals an inevitability of strategic logics in the process of crafting and implementation of strategy. In the article the essence and components of strategic logics are described.

Keywords: strategy, strategic management.

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PERM UNIVERSITY HERALD. ECONOMY. FOURTH ISSUE. 2010

Section I. Economic policy

 

HARACTER OF INSTITUTIONAL CHANGES UNDER FORMATION OF INTELLECTUAL ENTREPRENEURSHIP INSTITUTIONS IN THE ECONOMY OF RUSSIA

T.Yu. Kovaleva, Doctor of Economics, Senior lecture, Department of Economic Theory and Industrial Markets

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: chikulaeval@rambler.ru

Character of institutional changes under formation of intellectual entrepreneurship institutions was analised. Paths of instituational changes were developed and vector of instituonalization of changes was worked out with application to the Russian economy.

Keywords: intellectual entrepreneurship, institute, institutional form, institutional changes, evolution vector.

 

PUBLIC-PRIVATE PARTNERSHIPS: THE ADVANTAGES AND DISADVANTAGES FOR THE STATE AND BUSINESS

K.V. Pyankova, Doctor of Economics, Professor, Head of Marketing Department

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: ksenia--27@yandex.ru

N.N. Kosvintsev, Postgraduate, Department Commerce and Marketing in agriculture

Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614000, Perm, Petrapavlovska str., 23

E-mail: aic-business@mail.ru

The article is devoted to the advantages and disadvantages of developing in Russia forms of interaction between government and business - Public-Private Partnership (PPP). The article re-flects the views of government bodies, leading in-dustry executives, reputable scientists on problems of formation and development of PPP in the mod-ern economy of Russia.

Keywords: public private partnership; Russia; investment projects; business; the state; forms of interaction.

 

Section II. Administrative account

 

HISTORY AND PROSPECTS OF DEVELOP-MENT MANAGEMENT ACCOUNTING IN THE ENTERPRIS

T.G. Sheshukova, Doctor of Economics, Professor, Head of Accounting, Audit and Economic Analysis Department

D.G. Krasilnikov, Doctor of Political science, Professor Department of State and Municipal Management

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: sheshukova@psu.ru

Investigate the historical development of management accounting. Identifies the key stages in the Russian management accounting. Stand the factors affecting the changes in management ac-counting. Determined by the prospects of its development.

Keywords: enterprise, management ac-counting, financial accounting; stages, "cost center", "responsibility center"; factors.

 

FORMATION OF MODEL OF THE ADMIN-ISTRATIVE ACCOUNT IN THE INTEGRATED REGISTRATION SYSTEM OF THE FOREIGN TRADE ACTIVITY FOCUSED ON REQUIRE-MENTS IFRS

O.A. Rybalko, Doctor of Economics, Head of Accounting and Audit Department

Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614000, Perm, Petrapavlovska str., 23

E-mail: rubalkohome@yandex.ru

Features of the developed national model of the account, essence of the integrated registration system are considered. Requirements to construction of information model of the account of the foreign trade activity focused on requirements IFRS are defined. Approaches to construction of system of the information streams, based on use of registers of the accounting and administrative account are allocated. Stages of modeling of system of the administrative account of the foreign trade activity are characterized.

Keywords: the integrated registration sys-tem, the international standards of the financial reporting, information model of registration system foreign trade, system of the administrative account of the foreign trade activity.

 

Section III. Audit

 

PROBLEMS OF APPLICATION OF THE LEGISLATION IN SPHERE OF PROTECTION OF CONFIDENTIALITY OF INFORMATION OBTAINED BY THE AUDITOR

M.A. Gorodilov, Doctor of Economics, Associate Professor Department of Accounting, Audit and Economic analysis

Perm State University, 614990, Perm, Bukireva str.,15

E-mail:gorodilov59@yandex.ru

In the present article conflict questions of preservation of confidentiality of information obtained by the auditor and the mechanism of its dis-closing are discussed. According to the author, taking into account updating of the modern legislation to speak about unconditional degree of preservation of the data which have become known auditor organizations during carrying out of auditor checks, it is not necessary any more.

Keywords: audit, related services, confidentiality of information obtained by the auditor.

 

Section IV. Estimation of risks

 

OPTIMISATION OF A TECHNIQUE OF ORDERING AND ESTIMATION OF RISKS OF THE ENTERPRISE IN CRISIS CONDITIONS

E.V. Karanina, Doctor of Economics, Associate Professor, Department of Economics and Man-agement

VVAGS (branch), 610004, Kirov, Lenina str., 25

E-mail: kafinanc@yandex.ru

The article describes an effective analytical activity of a commercial organization in a risk management sphere considering the term “system risk” as an object of this activity. The paper forms the system of factors, defining the category “system risk”, which includes significant internal and external components. At the same time the article suggests conditions for the practical use of an effective universal process of evaluating risks factors in financial activity. The basic risk-system for the regional infrastructure items with the regression analysis is represented. Revealed significant components of risk may be useful for forming of the basic regional indices and indices of a risk-system of an industrial organization.

Keywords: system risk, risk-system, financial field of risk-management, complex of risks, regional risk, currency risk, risk of bankruptcy, risk of financial stability, credit risk, analysis technique, rating.

 

Section V. Region potential

 

COMPLEX ESTIMATION OF AN EDUCATION SYSTEM - AN ELEMENT OF THE MECHANISM OF MANAGEMENT OF THE INTELLECTUAL CAPITAL IN REGION

S.P. Stanishevskaya, Doctor of Economics, Associate Professor, Department of Economic Theory and Industrial Markets

E-mail: stan@psu.ru

E.A. Imaikin, Doctor of Economics, Associate Professor, Department of Economic Theory and Industrial Markets

E-mail: imaikin@mail.ru

Perm State University, 614990, Perm, Bukireva str.,15

Article is devoted a management problem by the intellectual capital in region. The author puts forward the assumption of a leading place of a regional education system in the management mechanism by the intellectual capital of region. On the basis of the analysis of indicators of a regional education system features and management problems by the intellectual capital in region are revealed.

Keywords: intellectual capital, management, region, labour market, education.

 

PROSPECTS FOR RENEWABLE ENERGY IN THE SYSTEM OF ENVIRONMENTAL MANAGEMENT IN THE REGION

T.V. Mirolubova, Doctor of Economics, Profes-sor, Head of Department of World and Regional Economics

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: mirolubov@list.ru

This article discusses the possibility of using renewable energy as one of the areas of energy efficiency of the Russian economy. Described the questions of the current state of this sector in the global economy; the advantages of renewable energy at regional level; factors reflected the attractive-ness of this market for Russian producers.

Keywords: energy efficiency, innovation, re-newable energy, public management.

 

REALIZATION OF MUNICIPAL INTERESTS AS THE FACTOR OF ECONOMIC DEVELOPMENT

Yu.K. Persky, Doctor of Economics, Professor of Economic Theory and Industrial Markets De-partment

Perm State University, 614990, Perm, Bukireva str.,15

E-mail: persky@psu.ru

Y.V. Dubrovskaya, Senior lecturer, Department of Management of the finance

Perm State Technical University, 614600, Perm, Komsomol prosp., 29

E-mail: uliadubrov@mail.ru

In the article the essence and the maintenance of interests of economic subjects of a municipal level, as major factor of forward and steady development of a society and economy is investigated. The theoretical model reflecting influence of realization of municipal interests on development of the basic hierarchical levels of economy was made.

Keywords: municipal interests; local self-management; development of economy; municipal formation; municipal community.