Perm University Herald. ECONOMY. 2013
PERM UNIVERSITY HERALD. ECONOMY.FIRST ISSUE. 2013
SECTION I. ECONOMIC-MATHEMATICAL MODELING
DISCRETE CONTROL OF FUNCTIONAL DIFFERENTIAL CONTINUOUS-DISCRETE SYSTEM
V.P. Maksimov, Doctor of Physical and Mathematical Sciences, Professor, Department of Information Systems and Mathematical Methods in Economics
E-mail: maksimov@econ.psu.ru
A.L. Chadov, Applicant, Department of Information Systems and Mathematical Methods in Economics
E-mail: alchadov@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
Dynamic models under consideration cover a wide class of models in mathematical Economics and Ecology taking into account some aftereffects and including equations with both continuous and discrete times. Control problems are considered in a general case when the aimes of control are given by a system of linear functionals with an arbitrary number of functionals. Complete description of all control actions that solve the control problem is given for the case when only discrete control is applied.
Keywords: economic dynamic models, control problems, hybrid systems.
ABOUT A MODEL OF ESTIMATING BANKS DEFAULT RISK USING NEURAL NETWORK METHODS
D.V. Ivanov, Postgraduate, Department of Information Systems and Mathematical Methods in Economics
E-mail: idv_1988@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
A model of estimating banks default (li-cense revocation as a result of poor finance or breaking Central Banks standarts) risk is considered on the base of financial statements submitted to the Central Bank. The model is constructed using neural network. In the article, the methods of data prep-aration, improving the accuracy of modeling - clustering, removal of "noise" and conflicting data are discussed.
Keywords: banking system stability, banking regulation, default, neural network, clustering.
SECTION II. ECONOMIC POLICY
CYCLIC INFLUENCE ON SAVINGS BEHAVIOUR OF HOUSEHOLDS IN RUSSIAN ECONOMY
Y.A. Varlamova, Doctor of Economics, Senior lector, Department of Economic Methodology and History
E-mail: jillmc@yandex.ru
Kazan Federal University, 420008, Kazan, Kremlevskaya str.,18
In the article it has analyzed fundamental regularities in savings behavior of households at different phases of economic cycle in Russia during 1992-2011. In the research the author has distinguished peculiarities of the structure of savings at the phase of economic growth and during economic crisis. The author has analyzed the marginal propensity to save and the disposable income elasticity of savings.
Keywords: household savings, the cyclical development of the economy, the marginal propensity to save.
STRUCTURAL AND TECHNOLOGICAL HETEROGENEITY OF THE ECONOMY AS A FACTOR OF THE SPECIFIC ORGANIZATION OF PRODUCTION IN THE RUSSIAN INDUSTRY
A.O. Akulov, Doctor of Economics, Senior lecturer, Department of Management
E-mail: akuanatolij@yandex.ru
Kemerovo State University, 650000, Kemerovo, Red str., 6
The article discusses the effect of structural and technological heterogeneity of the Russian economy on the characteristics of the organization of production. Based on a comparative analysis of the specific organization production in the Russian industry in the different periods of work with NF Czarnowski as a source of information about the historical features of the organization of production in the early 20th century. It is concluded that it is the structural heterogeneity of economic and technological causes these features.
Keywords: industrial engineering, structural and technological heterogeneity of the economy, industry, manufacturing resources, equipment, and technical level.
FORMATION OF A SINGLE EUROZONE FINANCIAL SYSTEM: STATE AND DEVELOPMENT SCENARIOS
D.А. Verkhoturov, Senior lecturer, Department of Accounting, Analysis and Audit
E-mail: verhoturov.da@biz.dvfu.ru
School of economics and management, Far Eastern Federal District University, 690078, Vladivostok, Suhanovastr, 8
S.G. Bazazian, Lecturer, Department of Management and Business
E-mail: aspirant0183@yahoo.com
Moscow State University of Economics, Statistics and Informatics, 119501, Moskow, Nezhinskayastr, 7
The institutional prerequisites for the formation of a unified euro area financial system at the present stage of economic development of the European Union and the reasonably possible scenarios for future development based on existing trends have been described in the article. The role of the European Central Bank in the anti-crisis management has been highlighted. The conclusions are based on statistic data presented as of the period of 2000 – 2011.
Keywords: eurozone, eurosystem, Europe central bank, financial and credit policy.
SECTION III. REGIONAL ECONOMY
THE ROLE OF THE REGIONAL AGRO-INDUSTRIAL COMPLEX IN THE FORMATION OF THE FOOD SUPPLY IN THE CONTEXT OF RUSSIA ACCESSION THE WTO
A.G. Svetlakov, Doctor of Economics, Professor, Department of Organization of Production and Business in Agro-industrial Complex
E-mail: sag08perm@mail.ru
T.M. Yarkova, Doctor of Economics, Associate professor, Head of Department of Organization of Production and Business in Agro-industrial Complex
E-mail: tanyayarkova@yandex.ru
Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614000, Perm, Petropavlovska str., 23
Considered significant for the country's food security problem of food insecurity and the need for a regional food stocks at the expense of domestic producers.Defined the role of agro-industrial complexes over the country and the factors determining their performance and prospects. The main problems of the agricultural sector in the WTO, and the ways to solve them as areas of state support, the formation of food supply, use and update.
Keywords: regional agriculture, food security, food supply, the government, the World Trade Organization, the regional agricultural and food policy.
STUDY OF RECURRENT INTERRELATIONS OF TECHNOLOGICAL AND STRUCTURAL CYCLES
O.V. Butorina, Doctor of Economics, Associate Professor, Department of World Economics and Economic Theory
E-mail: ok.butorina@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
In work the methodology of research of re-current interrelations of production and structural cycles is presented. In article it is proved that production and structural cycles are one-serial, i.e. can be characterized by existence of straight lines and the inverse recurrent relationships. On the basis of what the system of universal indicators on the basis of systematization of the indicators characterizing structural changes in branch and territorial structuring national economy is developed. By results of the complex analysis of statistics features of modern changes in branch structure of the Ural macroregion are revealed.
Keywords: intercyclicrekurrentnost, structural cycle, structural changes of economy.
SECTION IV. INVESTMENT POLICY
CREDIT SCORING AS A SYSTEM OF ANALISYS OF SMALL BYSINESS LENDERS
T.G. Shehukova, Doctor of Economics, Professor, Head of Accounting, Audit and Econonomic Analysis Department
E-mail: sheshukova@psu.ru
M.V. Bykova, Postgraduate, Department of Accounting, Audit and Econonomic Analysis
E-mail: maricia@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
In the article the authors analyze applicability of credit scoring to the analysis of small business lenders. Assessment of main advantages and limitations is carried out.
Keywords: credit risk, scoring model, credit scoring, small business lending.
METHOD OF ANALYSIS OF INVESTMENT PROJECTS BANK FOR PROJECT FINANCING
V.A. Bayandina, Doctor of Economics, Associate Professor, Department of Finance and Credit
E-mail: v.bayandina@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
D.M. Voronin, Economist of Finance Department
E-mail: voronin.d@outlook.com
Branch № 6984 OJSC "Sberbank of Russia", 614000, Perm, Collegiate str., 4
The paper presents current methods of analysis of investment projects for the bank project financing, built in accordance with modern practical approaches for consideration and evaluation
Keywords: project finance in the bank, the analysis of investment projects, the methodology.
SECTION V. AGRICULTURAL SECTOR DEVELOPMENT
SUSTAINABLE DEVELOPMENT ESTIMATION BEET-SUGAR MANUFACTURES
V.M. Belousov, Applicant, Department Case and Commodity Trading
E-mail: Belousov1973@bk.ru
Michurinsk State Agrarian University, 393760, Michurinsk, Internationalnaya str., 101
In article features of development sugar-beet manufactures are considered, conditions of steady and effective functioning sugar-beet manufactures are de-fined, the technique of an estimation of a sustainable development sugar-beet manufactures is offered.
Keywords: sugar-beet the manufacture, steady developments, a technique of an estimation of stability sugar-beet manufactures.
SECTION VI. MANAGEMENT QUESTIONS
CROSSCULTURAL ASPECTS OF MANAGEMENT: ETHICS AND PSYCHOLOGY
A.A. Urasova, Senior lecturer, Department of State and Municipal Management
E-mail: annaalexandrowna@mail.ru.
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article analyses and estimates the corporative culture of a company from a position of application of the basic models of cross-cultural management. Also the article determines the possibilities and the conditions to form the cross-cultural capital in the modern large companies.
Keywords: crosscultural management, cross-cultural capital, corporative culture.
COMPETITIVE POTENTIAL ECONOMIC ENTITIES AND MANAGEMENT
I.Y. Merzlov, Doctor of Economics, Associate Professor, Department of Management
E-mail: imerzlov@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The paper attempts to generalize and disclosure of the nature of factors that contribute to the competitiveness of economic entities. Special attention is paid to the influence of vzaimonapravlennomu result of the investment Project Types, and financial capacity of the entity to increase its competitiveness. Made a reasoned conclusion that the overall competitive potential of the entity primarily affects its main part - financial and investment potential.
Keywords: competitiveness, competitive factors, the financial attractiveness of debt financing.
SECTION VII. TAX ACCOUNT
MODERN PROBLEMS OF TAX ACCOUNTING OF INNOVATIVE ACTIVITY AT NATIONAL RESEARCH UNIVERSITIES
K.V. Razuvaeva, Senior lecturer, Department of Accounting, Audit and Econonomic Analysis
E-mail: razuvaev-math@rambler.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article considered standard and legal regulation of tax accounting in the Russian Federation for the purpose of identification not adjusted tax accounting questions of innovative activity. Author offered directions for development of tax legislation standards concerning questions of tax accounting of innovative activity, including nation-al research universities.
Keywords: tax accounting, innovation activity, accounting policy on tax accounting and taxation, research engineering and experimental development.
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PERM UNIVERSITY HERALD. ECONOMY.SECOND ISSUE. 2013
SECTION I. REGIONAL ECONOMY
CULTURAL FACTORS OF REGIONAL ECONOMIC GROWTH
V.V. Prokin, Doctor of Economics, Associate Professor, Head of Department Economic Theory
Е-mail: ket@pstu.ru
T.L. Lepikhina, Doctor of Economics, Associate Professor, Department of Economic Theory
Е-mail: l-pstu@inbox.ru
Y.S. Fukalova, Master Student, Department of Economic Theory
Е-mail: iulechka2009@yandex.ru
National Research Polytechnical University, 614990, Perm, Komsomol prospect, 29
The work presents the methodology of the research components of the culture, as non-economic factors of development of the regions of Russia. Determined the relationship of the gross regional product, the number of crimes in the regions and in the number of students of General education institutions in the correlation analysis.
Keywords: culture as noneconomic factor, socio-economic indicators, noneconomic, socio - economic indicators of the regions of Russia, the coefficient of correlation.
SECTION II. MANAGING INNOVATION
MOTIVATIONAL ASPECTS OF SOCIAL INTERACTION BETWEEN MEMBERS OF THE TEAM OF THE INNOVATIVE PROJECT
O.S. Gaponova, Doctor of Economics, Associate Professor, Department of General and Strategic Management
Е-mail: nta11@mail.ru
Y.Y. Chilipenok, Doctor of Social sciences, Department of General and Strategic Management
Е-mail: YuChil@rambler.ru
National Research University – Higher School of Economics, 603115, Nizhny Novgorod, BolshayaPecherskayastr, 25/12
The article describes motivational aspects of social interaction between members of innovative project team. Special attention is given to problems of corporate culture within the context of its relationship to innovation enterprises processes. The article describes model representation of personnel motivation of project work in the modern business environment.
Keywords: social interaction, project team, motivation model, corporate culture.
SECTION III. MANAGEMENT ISSUES
DEVELOPMENT OF PARTNERSHIPS. THE SOCIO-ECONOMIC DIMENSION
N.G. Fonova, Doctor of Economics, Associate Professor, Department of Service Economy
Е-mail: nina.fonova@gmail.com.
Ural State University of Economics, 620219, Ekaterinburg, 8 Mart str., 62
The main categories that make up the content partnerships, such as charity, patronage, sponsorship. It is suggested that these forms of relationships are increasingly in the past. In their stead come the more mature forms of partnerships, based on multilateral economic interests. This interest must be mutual. The paper discusses the possible partners in education and differentiation of interests in this area.
Keywords: the partnership, charity, sponsorship, competence-based approach.
THEORETICAL AND METHODOLOGICAL APPROACHES TO THE MODELING OF MEASURING SUCCESS OF PROJECTS
T.N. Batalova, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
Е-mail: tanab@psu.ru
Perm State National Research University, 614990, Perm, Bukireva str., 15
N.V. Kodeyh, Master Student, Department of Strategic Management
National Research University – Higher School of Economics (Perm office), 614046, Perm, Studencheskaya str., 38
The article touches upon thetheoretical fundamentals and principles and methodological approaches to the process of simulation of assessment of project’s success and effectiveness. The article validates the possibility and feasibilityof application of the provisions of fuzzy-set theory for project success assessment.
Keywords: project, project success, project success assessment, assessment simulation, fuzzy-set theory.
TAXONOMY OF NETWORK STRUCTURE BUSINESS PARTNERSHIP ENTERPRISES
N.S. Struk, Doctor of Economics, Associate Professor, Department of Accounting and Audit
Е-mail: natalistruk@hotmail.com
Lviv National University of Franko, Ukraine, 79068, Lviv, Liberty Avenue, 18
There were considered the theoretical aspects of the classification and systematization the taxonomy of network business partnership at their difficult organized areas of cooperation in the economic market conditions.
Keywords: alliance, business partnership, network, collaboration, taxonomy, value chain, integration.
SECTION IV. INTERNATIONAL ACCOUNTING AND AUDITING
TECHNOLOGY AUDIT OF FINANCIAL ASSETS AND LIABILITIES OF CREDIT INSTITUTIONS IN ACCORDANCE WITH INTERNATIONAL STANDARDS
T.G. Sheshukova, Doctor of Economics, Professor, Head of Department of Accounting, Audit and Economic Analysis
Е-mail: sheshukova@psu.ru
S.V. Ponomareva, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
Е-mail: psvpon@mail.ru
Perm State National Research University, 614990, Perm, Bukireva str., 15
In article the basic difficult aspects and problems of audit of financial instruments according to ISA and IAPSs reveal. The basic forms of the financial reporting subject to auditor check in which are presented financial assets and liabilities are presented. The mechanism and stages of carrying out of procedures of audit of share, debt and trading instruments is offered.
Keywords: audit of financial instruments, technology of audit of share, debt and trading financial instruments, financial assets and liabilities, the international standards of audit, position about the international auditor practice, the financial reporting, procedures of audit of financial instruments.
INFORMATION BASIS OF ASSESSMENT OF AUDIT RISK
A.V. Posokhina, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
Е-mail: PosohinaPerm@mail.psu.ru
Perm State National Research University, 614990, Perm, Bukireva str., 15
In the article the information basis of the assessment of audit risk. A variant of the method of questioning to assess control risk.
Keywords: audit risk, audit evidence, audit, the financial background (accounting), accounting records, questionnaires.
RUSSIAN LEGISLATION ON ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS: REGULATION GUIDELINE
K.Y. Kotova, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
Е-mail: k.kotova@bk.ru
A.A. Filipeva, Master Student, Department of Accounting, Audit and Economic Analysis
Perm State National Research University, 614990, Perm, Bukireva str., 15
The article describes the main differences in the preparation of accounts in accordance with international and Russian accounting standards. Special attention is paid to the analysis of approaches RAS and IFRS with respect to the composition and content of individual indicators and qualitative characteristics of financial statements.
Keywords: international financial report standarts, quality characteristic of information, elements of financial reports, financial report.
SECTION V. INSURANCE
TRENDS IN THE DEVELOPMENT OF NATIONAL REINSURANSE MARKET IN A GLOBALIZING WORLD INSURANCE MARKET
E.B. Nikitina, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Econonomic Analysis
E-mail: enika11@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
Reinsurance helps create a balanced insurance portfolio, improve the financial stability of the insurance organization. The development of the reinsurance market depends on the development of a general system of insurance relations. The main trends in the development of national reinsurance market. The factors of growth of national reinsurance market: internal reinsurance, "the schematic business," incoming reinsurance abroad. Proposed development of a new t rend in reinsurance - financial reinsurance.
Keywords: reinsurance Russian reinsurance market, financial reinsurance.
SECTION VI. MUNICIPAL BOARD
EFFECTIVENESS ASSESSMENT OF DEVELOPING AND REALIZATION CITY PROGRAMS
A.M. Elokhov, Doctor of Economics, Professor, Department of Enterprising and Management
E-mail:reader1201@rambler.ru
T.A. Elokhova, Specialist in the Research Department
West-Ural Institute of Economics and Law, 614000, Perm, Sibirskaya str., 35
This article shows investigation of developing and realization programs in the city of Perm. It reveals composition, organization of programming and effectiveness assessment of programs which exist in the city. Conclusion includes need of improving regulations and methods of municipal program-oriented management.
Keywords: targeted program, departmental target program, long-term target program, order of developing targeted programs, methods of effectiveness assessment.
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PERM UNIVERSITY HERALD. ECONOMY.THIRD ISSUE. 2013
SECTION I. ECONOMIC POLICY
THEORETICAL APPROACHES TOWARDS JUSTIFICATION OF CHAOTIC THEORY OF ECONOMIC SPACE INFLATION
Yu.V. Misharin, Research Fellow, Department of World Economics and Economic Theory
E-mail: 1907hb@gmail.com
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article considers theoretical approaches towards justification of the chaotic theory of economic space inflation. These approaches are based on modern concepts of the world order formulated by the chaotic theory of the Universe inflation.
Keywords: economic theory; chaos; inflation; economic space.
PROBLEMS OF PERIODIZATION OF STATE AND REGIONAL ECONOMIC DEVELOPMENT BASED ON A THEORETICAL MODEL
O.V. Butorina, Doctor of Economics, Associate Professor, Department of World Economics and Economic Theory
E-mail: ok.butorina@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article presents a methodology for periodization of economic development in terms of the cycle theory. The latter provides for the theoretical model of development of social systems which helps identify the nature of the contemporary economic crisis as transformational one associated with the formation of innovative economic system.
Keywords: cycle theory; theoretical model of social development; structure of contemporary cycle.
REGIONAL ASPECT OF HUMAN CAPITAL INVESTMENT OF UNIVERSITY
E.V. Chuchulina, Doctor of Economics, Senior Lecturer, Department of World Economics and Economic Theory
E-mail: chuchulina.ekaterina@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article deals with the issue of human capital management of university as a source of regional competitiveness. The author proposes a scheme of management of investments in university human capital. The analysis reveals the characteristics and problems of human capital management of university.
Keywords: human capital, region, investment, management.
METHODS OF THE ASSESSMENT OF EFFICIENCY OF THE TAX POLICY OF THE REGION
A.Kh. Evstafieva, Doctor of Economics, Associate Professor, Department of Economy and Business in Construction
E-mail: evalsu@yandex.ru
Kazan State Architectural and Construction University, 420043, Kazan, Zelyonaya str., 1
In presented article the main methods of an assessment of efficiency of a tax policy of the region are considered. Now there is no uniform universal technique suitable for any research. In many respects the choice of a method depends on a research goal.
Keywords: tax policy, technique of an assessment of efficiency, coefficient of tax loyalty, tax loading, tax capacity of the region.
PUBLIC-PRIVATE PARTNERSHIP (PPT): THE RUSSIAN AND FOREIGN EXPERIENCE
Shushih V.A., Doctor of Economics, Head of Department of State and Municipal Management
E-mail:valery@sukhikh.com
Rudenko M.N., Doctor of Economics, Associated Professor, Head of Department of National Economy and Economic Security
E-mail: rudenko@econ.psu.ru
Oborina E.D., Doctor of Economics, Associated Professor, Department of National Economy and Economic Security
E-mail: k.oborina@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article is devoted to the Russian experience of using the mechanism of public-private partnership, the main problems connected with its realization in subjects of the Federation. The article is devoted to studying the experience ofGermany in the sphere of realization of. Considered are the main activities for development of PPP, the realization of which allows to present-day Germany, the effective use of the Institute of state-private partnership in the sphere of solving socially significant problems.
Keywords: public-private partnership, innovations.
SECTION II. ENTERPRISE ECONOMY
DEVELOPMENT OF BUDGETING METHODOLOGY FOR ENTERPRISES OF ELECTRICAL ENGINEERING INDUSTRY
E.R. Mukhina, Postgraduate, Department of Economics and Company Management
E-mail: scancens@rambler.ru
National Research Polytechnical University of Perm, 614990, Perm, Komsomol prospect, 29
The article discusses the specific features of budgets at the enterprises of electrical engineering industry. The responsibility centers in the organization of insulation production are determined. The financial structure of enterprises in the electrotechnical field is formed. The author suggests a budgeting system for enterprises in the electrotechnical field.
Keywords: budget; budgeting; budgeting principles; responsibility centers; interaction of budgets; financial structure.
OPTIMISATION OF COST STRUCTURE OF INDUSTRIAL ENTERPRISE FOR OUTPUT PRODUCTS QUALITY ASSURANCE
M.A. Rudakovа, Graduand, Department of Financial Management
E-mail: Mrudakova7@yandex.ru
A.R. Davydov, Doctor of Technical Sciences, Associate Professor, Department of Applied Mathematics
E-mail: olga@pstu.ru
E.A. Tretyakova, Doctor of Economics, Professor, Department of Economic Theory
E-mail: E.A.T.pstu@yandex.ru
National Research Polytechnical University of Perm, 614990, Perm, Komsomol prospect, 29
The article presents the results of research into cost accounting of the quality assurance of output products at industrial enterprises. The correlation and regression analysis reveals the dynamics of their aggregate total and structure and the relations between the costs groups. There have been obtained regression equations of dependence of revision and irrelevance reduction losses from the value of preventive costs. There has been demonstrated that investing in preventive measures provides anticipating decrease of losses due to revision and irrelevance reduction. The authors formulate recommendations for improving the cost structure of an industrial enterprise for production quality assurance.
Keywords: quality management system (QMS); quality costs; quality cost structure.
STRATEGY-BASED BUDGETING AT THE INDUSTRIAL ENTERPRISE: METHODOLOGICAL APPROACH
A.G. Тashkinov, Postgraduate, Department of Management and Marketing
E-mail: alekss.perm@gmail.com
National Research Polytechnical University of Perm, 614990, Perm, Komsomol prospect, 29
The article presents a new methodological approach of the contemporary system of strategic and operational management at the industrial enterprise. This approach is based on the process approach which uses the balanced scorecard methodology integrated into the company budgeting process at the industrial enterprise.
Keywords: business process; balanced scorecard (BSC); budgeting; innovation; key performance indicator (KPI); key success factors (KSF); process approach to management.
PROFESSIONAL COMPETENCE AS AN INDICATOR OF ACCOUNTING QUALITY
T.V. Pashchenko, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
E-mail: paschenko@econ.psu.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The author considers the issues of allowance formation in financial accounting, determines the main factors of their formation and suggests approaches to validate the amount of provision calculations for accounting policies.
Keywords: financial accounting; accounting reporting; imputations; professional accountant’s assumption.
SECTION III. REGIONAL ECONOMY
MARKET INFRASTRUCTURE AND ICT DEVELOPMENT PROSPECTS: REGIONAL ASPECTS
M.A. Dombrovsky, Doctor of Economics, Associate Professor, Department of World Economy and Economic Theory
E-mail: dombrovskym@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article gives an analytical review of the key indicators of the level and quality of life for the population and infrastructure of the region. The author supports the idea of introduction of information and communication technologies in regional economy of the Perm Krai through ICT cluster creation.
Keywords: information and communication technologies; economic growth; regional economy; region, infrastructure.
COMPLEX QUANTITATIVE ASSESSMENT OF REGIONAL EDUCATION SYSTEM
S.P. Stanishevskaya, Doctor of Economics, Associate Professor, Department of World Economy and Economic Theory
E-mail: stan@psu.ru
I.N. Yakupova, Assistant, Department of World Economics and Economic Theory
E-mail: yakupova-in@mail.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
This article considers the complex assessment of the regional education system. The author analyses basic indicators of the regional education system in the Perm Krai such as demographic indicators, the scale of education, organization of the educational process, education system financing and labor market feedback. On the basis of a detailed analysis the author identifies acute problems and key trends which need to be taken into account when developing the system of education management in the region.
Keywords: education system; labor market; region; intellectual capital.
ANALYSIS OF BUDGETARY SPHERE IN THE CONTEXT OF INTER-BUDGET RELATIONS
V.A. Shirobokova, Doctor of Economics, Head of Department
E-mail: verash111@mail.ru
Accounts Chamber of the Russian Federation, 119991, Moscow, Zubovskaya str., 2
The article provides the empiric analysis of influence of inter-budget regulation mechanisms on the budgets of the Volga Federal district regions. The main aim of the article is to describe the functioning of the whole budgetary system using a given region as an example. The analytical methods used in the article are developed by the author and based on the actual data. The main conclusion is that the existing system of inter-budget relations needs not just some improvement but has to be reconsidered and reconstructed.
Keywords: budgetary system; inter-budget relations; budget balance; horizontal fiscal equalization; financial independence; analysis; regions; Volga Federal district; ranking; efficiency; improvement.
THEORETICAL BASES OF SCIENTIFIC AND TECHNICAL POTENTIAL DEVELOPMENT OF TERRITORY
V.V. Razuvaev, Postgraduate, Department of Economics and Company Management
E-mail: daocent@mail.ru
National Research Polytechnical University of Perm, 614990, Perm, Komsomol prospect, 29
The article considers the issues of scientific and technical potential development of the territory. The analysis allows to specify the existing system of approaches to the concept of scientific and technical potential and lays the basis of the author's definition.
Keywords: scientific and technical potential; territory; innovation economics; development; synergy.
SECTION IV. AGRICULTURE ECONOMY
IMRPOVING ORGANIZATIONAL AND ECONOMIC MECHANISM OF REGULATING THE USE OF AGRICULTURAL LAND (ON THE EXAMPLE OF PERM KRAI)
K.V. Novikova, Doctor of Economics, Associate Professor, Head of Department of Marketing
E-mail: ksenia--27@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
M.V. Myrzina, Senior Lecturer, Department of Commerce and Marketing in Agroindustrial Complex
E-mail: maria.myrzina@gmail.com
Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614990, Perm, Petropavlovskaya str. 23
The article analyzes the current use of agricultural land and the characteristics of the current status of land ownership share in the Perm Krai. The authors suggest the ways of improving the organizational and economic mechanism of regulation of agricultural land use based on the target redistribution of unclaimed and unused land to serve the interests of effective businesses.
Keywords: organizational and economic mechanism; agricultural land; unclaimed and unused land shares.
QUALIMETRY OF SOCIAL PROCESSES AND PRICES FOR LABOR FORCE OF RURAL AREA
A.I. Latysheva, Doctor of Economics, Associate Professor, Department of Industrial and Territorial Economy
E-mail: latysheva.pgsha@rambler.ru
Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614990, Perm, Petropavlovskaya str. 23
The article is devoted to the issues of qualimetry of socioeconomic processes for human resources formation in rural areas. Parameters of professional training of specialists are investigated. The author demonstrates how government, business and education create higher price (quality) of rural area labor force which becomes beneficial for the rural area cost of living.
Keywords: qualimetry; socioeconomic processes; human resources formation; higher price for labor force; human capital of rural area; measurement procedures in socioeconomic metrology; parameters.
SECTION V. AUDIT AND TAX CONTROL
CRITICISM OF MATERIALITY AND AUDIT RISK THEORY
D.V. Оrlov, Doctor of Economics, Senior Lecturer, Department of Accounting, Audit and Economic Analysis
E-mail: orlov.dmitry@mail.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The author attempts to rethink critically the fundamentals of the materiality and audit risk theory, particularly, its mathematical and statistical toolkit, thus detecting its weaknesses that require thorough investigation and elimination.
Keywords: theory; materiality; auditor risk; auditor sampling.
TAX CONTROL DEVELOPMENT: FOREIGN EXPERIENCE
T.G. Sheshukova, Doctor of Economics, Professor, Head of Department Accounting, Audit and Economic Analysis
E-mail: sheshukova@psu.ru
D.V. Balenko, Postgraduate, Department of Accounting, Audit and Economic Analysis
E-mail: dashenka-11@yandex.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article considers the notion of tax control and its role in financial control, it dwells on the problems in tax control sphere of Russian legislation, investigates the differences between tax control in Russia and in other countries and offers to borrow some interesting points from their experience.
Keywords: tax control; financial control; foreign experience; tax violation.
SECTION VI. CITY ECONOMY
ASYMMETRY OF THE INTERESTS OF THE URBAN ENVIRONMENT TRANSFORMATION SUBJECTS AS A FACTOR OF ITS UNBALANCED DEVELOPMENT
Yu.V. Kataeva, Doctor of Economics, Associate Professor, Department of World Economy and Economic Theory
E-mail: yvkataeva@rambler.ru
Perm State National Research University of Perm, 614990, Perm, Bukireva str., 15
The article is devoted to the detection and investigation of the asymmetry of interests of major subjects of the urban environment transformation which causes the disproportions in its development. The classification of the main types of disbalances in the urban environment development is presented. Methods to reduce them are suggested.
Keywords: urban environment; asymmetry of urban environment transformation subjects; investment and construction activity; disproportion in the urban environment development; unbalanced urban environment development; harmonization of the subjects’ interests.
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PERM UNIVERSITY HERALD. ECONOMY.FOURTH ISSUE. 2013
SECTION I. ECONOMIC-MATHEMATICAL MODELING
THE USE OF INDICES OF NON-PRICE BANK CREDITING TERMS IN ECONOMIC FORECASTING: HISTORY AND PROSPECTS
P.M. Simonov, Doctor of Physical and Mathematical Sciences, Professor of Department Information Systems and Mathematical Methods in Economics
D.V. Shimanovsky, Postgraduate Student, Department of Information Systems and Mathematical Methods in Economics
E-mail: Shimanovskyd@prognoz.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article reviews the history of research related to the use of economic forecasting indices of non-price bank crediting terms, which are new statistical indicators for Russia. These figures were calculated for the first time in our country in 2009. In addition to historical information, the article analyzes shortcomings in the methodology, which is used to calculate these indicators, and the possible ways to improve it.
Keywords: non-price bank crediting terms; economic forecasting; lending market.
SECTION II. HISTORY OF ECONOMIC DOCTRINES
THE DEVELOPMENT OF CONCEPTS ABOUT HIERARCHICAL STRUCTURE OF ECONOMY IN THE HISTORY OF ЕCONOMIC SCIENCES
Y.K. Persky, Doctor of Economics, Professor, Department of Management and Marketing
National Research Polytechnical University of Perm, 614990, Perm, Komsomol prospect, 29
D.N. Shults, Doctor of Economics, Associate Professor, Department Information Systems and Mathematical Methods in Economics
E-mail: shultz@prognoz.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article analyses the development of hierarchical approach to economy in the history of Economic Sciences and makes review of modern approaches aimed at linking micro- and macroeconomics.
Keywords: hierarchical analysis; micro- and macroeconomic theories.
SECTION III. MANAGEMENT THEORY
ANALYSIS OF BASIC STRUCTURE OF FACTORS OF ORGANISATION AND ECONOMIC SYSTEMS MANAGEMENT
A.N. Pytkin, Doctor of Economics, Professor, Director of Perm Branch of the Institute of Economics, Ural Branch of the Russian Academy of Sciences
E-mail: pfie@mail.ru
Y.V. Misharin, Research Fellow, Perm Branch of the Institute of Economics, Ural Branch of the Russian Academy of Sciences
E-mail: 1907hb@gmail.com
Perm Branch of the Institute of Economics, Ural Branch of the Russian Academy of Sciences, 614990, Perm, Lenina str., 13а
Factorial management of organization and economic systems based on management of factor impact on the development of organization and economic systems, assumes an available structure of management factors, common to various systems. Analysis of a variety of factors, carried out in the article, all ows to identify the basic structure of the factors of the organization and economic systems management.
Keywords: factorial management; organization and economic systems; structure of management factors.
SECTION IV. INVESTMENT POLICY
INCREASE IN INVESTMENT ATTRACTIVENESS OF THE AGRARIAN ECONOMY OF PERM KRAI: PROBLEMS AND SOLUTIONS
K.V. Novikova, Doctor of Economics, Associate Professor, Head of Department of Marketing
E-mail: ksenia--27@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
K.V. Myrzina, Senior lector, Department of Commerce and Marketing in Agroindustrial Complex
E-mail: maria.myrzina@gmail.com
Perm State Agricultural Academy named after Academician D.N. Pryanishnikov, 614990, Perm, Petropavlovskaya, str. 23
High investment activity is a necessary condition for the development of the economy of Perm Krai. Creating a favorable investment climate in the agricultural sector and increase in investment activities of all economic entities is one of the most acute issues of the rural economy. Investments form a production capacity based on the new scientific and technological development and determine competitive positions of regions. In the fight for the interregional investment primacy belongs to the creation of a favorable investment climate.
Keywords: agriculture; investment attractiveness; investment sites; public private partnership.
INTERRELATION OF HUMAN POTENTIAL AND INVESTMENT ATTRACTIVENESS OF THE TERRITORY (THE CASE OF LARGE CITIES)
S.P. Stanishevskaya, Doctor of Economics, Associate Professor, Department of World Economics and Economic Theory
E-mail: stan@psu.ru
I.N. Yakupova, Senior lector, Department of World Economics and Economic Theory
E-mail: yakupova-in@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article considers the components of human potential, which are the most important for the investment attractiveness of cities. The researchers prove that investment activity of cities depends on their human potential.
Keywords: human potential; investment attractiveness; large city.
SECTION V. REGIONAL ECONOMY
REGION AS AN INDEPENDENT ECONOMIC ENTITY
V.M. Oschepkov, Doctor of Economics, Associate Professor, Department of Management
E-mail: viko@psu.ru
Y.D. Kuzmina, Doctor of Economics, Associate Professor, Department of National Economy and Economic Security
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article presents modern paradigms of the concept “region” and analyses the conditions, under which regions can be considered as economic entities, including the analysis of region positions as an independent economic entity. The article also suggests recommendations to increase economic competitiveness of Perm Krai.
Keywords: region; globalization; competition; competitiveness.
IDENTIFICATION OF ECONOMIC CLUSTERS IN PERM KRAI: RESULTS OF THE EXPERT ASSESSMENT
M.A. Dombrovsky, Doctor of Economics, Associate Professor, Department of World Economics and Economic Theory
E-mail: dombrovskym@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article presents results of expert assessment of the innovative problem of identification of economic clusters in Perm Krai. The analysis of expert assessment materials aims at modeling the system of strategic indicators identifying a cluster formation in the region.
Keywords: cluster; cluster identification; regions; regional cluster policy.
METHODOLOGICAL ASPECTS OF ASSESSMENT OF TARGET PROGRAMMES IMPLEMENTATION IN REGIONAL BUDGET FUNDS
N.P. Pazdnikova, Doctor of Economics, Associate Professor, Department of Finance, Credit and Exchange
E-mail: pazdnikovan@mail.ru
D.R. Gibadulina, Specialist, Department of Finances, Transport Infrastructure and National Debt
E-mail: diana-1991@inbox.ru
Administration of Perm Krai, 614006, Perm, Kuibusheva str., 14
The article deals with the issues of methodological support to assess target programmes implementation in regional budget funds. The article suggests the methodological approach used to solve the issues in question for Road Fund of Perm Krai.
Keywords: assessment; efficiency; productivity; budget fund; methods; programme.
METHODS OF ASSESSING THE EFFECTIVENESS OF THE MECHANISM OF INTEGRATED MANAGEMENT OF REGIONAL FOREST RESOURCES
V.G. Prudsky, Doctor of Economics, Professor, Department of Management and Marketing
K.V. Neznakina, Postgraduate Student, Department of Management
E-mail: neznakinakv@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The paper proposes a method of estimating the mechanism of the integrated management of regional forest resources. The methodology consists of six stages and takes into consideration peculiarities of regional development. A system of criteria and corresponding indicators to assess the efficiency of the mechanism of the integrated use of forest resources in the region is developed.
Keywords: methods of evaluation of forest management; forest management mechanism; regional economy; forest resources of the region.
INTEGRATED ESTIMATION OF THE LEVEL OF REGIONAL TRANSPORT INFRASTRUCTURE DEVELOPMENT
Y.V. Kataeva, Doctor of Economics, Associate Professor, Department of World Economics and Economic Theory
E-mail: yvkataeva@rambler.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article presents theoretical and econometrical justification of the mutual interaction between transport infrastructure and regional socio-economic development. An approach to hierarchical estimation of the level of regional transport infrastructure development is suggested. The transport index for Privolzhsky Federal District regions is estimated by means of econometric analysis.
Keywords: transport infrastructure; freight turnover; passenger turnover; integrated estimation; transport services.
FEATURES OF THE DEVELOPMENT OF ORGANIZED ICT CLUSTER IN PERM KRAI
T.V. Mirolubova, Doctor of Economics, Associate Professor, Head of Department of World and Regional Economics
P.A. Sukhanova, Senior lector, Department of World Economics and Economic Theory
E-mail: polina-suh@yandex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The topical issue of the article is the development of information and communication technologies cluster in Perm region, taking into account the meaning of the word “cluster” as an instrument of the territory competitiveness improvement. The researcher gives theoretical background for the effective organization of the competitive cluster and the life cycle of the cluster.
Keywords: ICT cluster; quadruple-axis model of cluster competitiveness; life cycle of cluster; the program of cluster formation.
SECTION VI. INNOVATION MANAGEMENT
INNOVATIVE PRODUCT MANAGEMENT UNDER CONDITIONS OF THE INNOVATIVE IMITATION STRATEGY USED BY COMPETITORS
L.P. Kichenko, Doctor of Economics, Associate Professor, Department of Management
E-mail: kichenko@econ.psu.ru
K.V. Mikhailov, Postgraduate Student, Department of Management
E-mail: kirillgeograf@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article considers the concepts of innovative and standard products and presents the classification of enterprises in terms of their relation to innovative products development, identifying the main challenges encountered by innovation-active enterprises. The article is specially focused on addressing the issue of protection of innovative products from their copying by competitors.
Keywords: product life cycle; innovative products; competitive advantage; industrial enterprises; innovation imitation strategy.
MECHANISM OF INVESTMENT OF FAST-GROWING COMPANIES TO ECONOMIC DEVELOPMENT OF THE COUNTRY
N.M. Karavaeva, Senior Lecturer, Department of World Economics and Economic Theory
E-mail: Natalibu@rambler.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article is devoted to the analysis of the impact of fast-growing companies on the economic development of the country. One of the factors of impact on the economy from such companies is the emergence of innovative industrial clusters, forming the conditions for the «success infection» of all participants, accumulating further progressive development. The appearance of a dynamically developing company leads to the emergence of a synergistic effect. By far the largest share of fast-growing companies belongs to the ICT sector.
Keywords: fast-growing company; model; innovative cluster; progressive development; modernization.
ANALYSIS OF LEVEL OF INNOVATION OF RUSSIAN ECONOMY
A.O. Adodina, Postgraduate Student, Department of Economics and National Economy
E-mail: a.adodina@gmail.com
Saint-Petersburg State University of Economics, 191002, Saint-Petersburg, Marata str., 27
The article deals with the results of innovative activities in Russia, the score card of innovation activities is also defined. The article presents the author-developed indicator of innovative activity results, which can be used to measure the efficiency of state innovation policy Russia.
Keywords: innovative activity results; indicators of innovative activity results; innovation activity of the national economy.
SECTION VII. TAX ACCOUNT AND TAX PLANNING
STAGES OF FOUNDATION AND DEVELOPMENT OF TAXATION MANAGEMENT IN THE RUSSIAN FEDERATION
К.V. Razuvaeva, Senior lector, Department of Accounting, Audit and Economic Analysis
E-mail: razuvaev-math@rambler.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article considers various views on stages of taxation management development. The main criterion used to divide stages of taxation management development is tax legislation norms. Formation process and characteristics of taxation management development stages, suggested by other researchers, are corrected. The article also reviews main changes made in taxation management rules for the last decade.
Keywords: tax accounting, stage; period; tax legislation norms.
TAX LIABILITIES ANALYSIS AS THE MAIN STAGE OF COMPANY TAX PLANNING
T.V. Pashchenko, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
E-mail: paschenko@econ.psu.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article considers issues of tax planning as a part of overall planning in a company. Various approaches to classification of tax planning stages are analysed, the author’s approach to tax planning strategy is also presented. The article is specially focused on analysis of tax liabilities, including the stages of such analysis, necessary indicators and procedure of their calculation.
Keywords: tax liabilities; economic analysis; tax planning.
SECTION VIII. STRATEGIC PLANNING
THE REAL OPTIONS ANALYSIS AS A STRATEGIC PLANNING TOOL
P.V. Magdanov, Doctor of Economics, Associate Professor, Department of Management, Doctoral Student, Financial University under the Government of the Russian Federation
E-mail: mpv@psu.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The Real options analysis is widely used as a strategic planning tool in leading foreign companies. However, this method has very limited use throughout the strategic planning process and investment project development in Russian companies. The article describes the Real options analysis as one of the main strategic planning tools.
Keywords: the Real options analysis; strategic planning; corporation.
SECTION IX. FINANCIAL RESULTS AND
CREDITWORTHINESS OF LENDING AGENCY
RESERVES OF BANK PROFIT GROWTH
E.B. Nikitina, Doctor of Economics, Associate Professor, Department of Accounting, Audit and Economic Analysis
E-mail: enika11@yndex.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
The article aims at searching the directions of bank profit growth. The considered procedures are directed, first of all, to increasing of non-interest income.
Keywords: bank profit; non-interest income; bank commission income; operations with plastic cards (acquiring; internet-acquiring); issuance of bank guarantees.
TO THE QUESTION OF SMALL BUSINESS BORROWERS FEATURES AND THE ANALYSIS THEIR SOLVENCY IN COMMERCIAL BANK
T.G. Shehukova, Doctor of Economics, Professor, Head of Accounting, Audit and Econonomic Analysis Department
E-mail: sheshukova@psu.ru
M.V. Bykova, Postgraduate Student, Department of Accounting, Audit and Econonomic Analysis
E-mail: maricia@mail.ru
Реrm State National Research University, 614990, Perm, Bukireva str., 15
In the article the authors reveal the peculiarities of the credit assessment of the enterprises of small business. The analysis of differences between small business loaners and other corporate clients and its impact on credit assessment is provided.
Keywords: financial analysis; small business loans.
SECTION X. ENTERPRISE ECONOMY
THE INFLUENCE OF SOCIAL AND ECONOMIC CRISIS EFFECTS ON FIRM PERFORMANCE COPPER INDUSTRY OF THE RUSSIAN FEDERATION
O.V. Bazhenov, Doctor of Economics, Associate Professor, Department of Accounting, Analysis and Labor Economics
E-mail: 6819@list.ru
Ural Federal University named after the first President of Russia B.N. Yeltsin, 620002, Ekaterinburg, Mira str., 19
Industrial production of copper and its products has been and remains a strategic all y important enterprises in Russia, not only for the replenishment of the budgets of different levels, but also for the function in gof related industries, such as machinery, instrument, medicine, etc. In this publication, the influence of social and economic crisis effects on firm performance copper industry of the Russian Federation.
Keywords: crisis; instability; social and economic crisis; the copper industry; strategic analysis; risk.