Annotation 4 (40) 2017

Mayburov Igor Anatolievich, Doctor of Economic Sciences, Professor,

Head of the Department of Financial and Tax Management

Ural Federal University Chief Researcher of the Department of Finance and Credit

Far Eastern Federal University, Russia, Ekaterinburg, Vladivostok E-mail: i.a.mayburov@urfu.ru

Ivanov Yuri Borisovich,

Doctor of Economic Sciences, Professor,

Deputy Director for Science research center of industrial

problems of development of the NAS of Ukraine

Ukraine, Kharkov E-mail: ivn77@bk.ru

Barinov Alexander Yakovlevich

Candidate of Economic Sciences, Director of the Institute of Economics and Management

Immanuel Kant Baltic Federal University

Russia, Kaliningrad E-mail: AYBarinov@kantiana.ru

 

PERSPECTIVES OF IMPROVING THE TAX SYSTEM

 

2 – 9 July 2017 in the cities of Kaliningrad and Svetlogorsk on the basis of the Immanuel Kant Baltic Federal University held the ninth international symposium "Theory and practice of tax re- forms". The article analyzes the results of the symposium, a bibliography of the best publishing projects. Provided key ideas of the reports, formulated practical recommendations on the discus- sion of these reports, reported the time and place of the next symposium.

 

Keywords: tax symposium, participants, tax reforms, taxation, existing problems, monograph, encyclopedia.

Belik Vadim Danilovich,

Candidate of Economic Sciences, Associate Professor, FGAAU VO «Crimean Federal University named V.I. Vernadsky», The Humanitarian-Pedagogical Academy (branch)

Russia, Yalta E-mail: vadimbelik78@mail.ru

 

ASPECTS OF FORMATION AND DEVELOPMENT OF THE PERSONNEL MANAGEMENT SYSTEM OF ENTERPRISES OF FOOD INDUSTRY

 

The article summarizes the theoretical aspects of the formation and development of the person- nel management system for food industry enterprises. The main goals and functions, principles, factors of influence and directions of activity and features of personnel management system are clarified. Systematized activities’ directions of this management system and features of its devel- opment. Proposed the author's approach to the definition of «personnel management for sub-in- dustry enterprises’ food industry».

 

Keywords: personnel, aspects of personnel management, management organization, labor po- tential management system, human resources, personnel development characteristics, food indus- try enterprise.

Belik Vadim Danilovich,

Candidate of Economic Sciences, Associate Professor, FGAAU VO «Crimean Federal University named V.I. Vernadsky», The Humanitarian-Pedagogical Academy (branch)

Russia, Yalta E-mail: vadimbelik78@mail.ru

ESSENTIAL CHARACTERISTIC OF PERSONNEL AND METHODOLOGY OF ITS MANAGEMENT

The article is devoted to the problematics of methodological refinement and generalization of the essential characteristics of the personnel category and the foundations of its management, systematizing the factual nature of the study of managerial relations as a direct form of systems of objective relationships that arise between the subject and the object of management. The justifi- cations made allow us to understand, the scientific aspects of managing the labor potential are based on the theoretical and methodological provisions of modern management science.

 

Keywords: management, management relations, organizational behavior, human resources, personnel, staff potential, competencies, management system efficiency, social and managerial capital.

Byadovsky Timur Timurovich,

Acting Associate Professor at the Department of Strategic Management and innovation management Siberian Academy of Finance and Banking

Russia, Novosibirsk E-mail: timurbyadovski@gmail.com

 

ECOSYSTEM APPROACH TO ASSESSING THE PERFORMANCE OF SCIENTIFIC ORGANIZATIONS

A characteristic feature of modern economic models is the introduction of growth factors based on the results of scientific and technological progress. Scientific organizations that generate new knowledge form the basis of an innovative system aimed at creating high-tech commodity units. At the same time, it is necessary to ensure the interaction of scientific organizations with represent- atives of the real sector for the process of transferring the acquired knowledge. One of the tools that contribute to the enhancement of integration connection can be the establishment of indicators that direct participants in innovation activities to cooperation within the established network forms of interaction, such as technological platforms and innovative territorial clusters. The author pro- posed a set of indicators for assessing the effectiveness of the activities of scientific organizations.

 

Keywords: social and economic development, national innovation system, scientific organiza- tions, FASO, integration interaction, performance evaluation.

Danshina Varvara Vladimirovna

Candidate of Pedagogical Sciences, Associate Professor at the Department of Commerce

and Business Process Engineering Institute of Business Development and Strategies of Yuri Gagarin State Technical University of Saratov

Russia, Saratov E-mail: varvara.danshina@gmail.com

 

THE CONCEPT OF FORMING THE INNOVATIVE STRATEGY OF DEVELOPMENT OF SOCIALLY RESPONSIBLE BUSINESS

The current economic situation, the situation on the world market require the formation of a fundamentally new concept of business development, which should be based on an innovative socially oriented type of economic development. In the article the author formulates the concept, the stages of its formation, structures the principles and patterns of the formation of innovative strategies of social responsible business.

 

Keywords: social responsibility of business, innovative strategies, innovative strategies of so- cially responsible business, formation of innovative strategy, the concept of corporate social re- sponsibility.

Ershova Irina Vadimovna,

Doctor of Economic Sciences, Professor, Associate Professor at the Department of Development of the machine-building production Ural Federal University named after the first President of Russia B.N. Yeltsin

Russia, Ekaterinburg E-mail: i.v.ershova@urfu.ru

Dukmasova Natalya Viktorovna,

Candidate of Economic Sciences, Associate Professor at the Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin

Russia, Ekaterinburg E-mail: dykmas-natali@mail.ru

Plastinina Julia Vladimirovna,

Candidate of Biological Sciences, Associate Professor at the Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin

Russia, Ekaterinburg E-mail: j.plastinna@yandex.ru

 

IMAGE COMPONENT OF THE ECONOMIC EFFICIENCY AS ADDITIONAL COMPETITIVE ADVANTAGE OBTAINED THROUGH IMPLEMENTATION OF ENVIRONMENTAL MANAGEMENT SYSTEM

 

The article examines the issue of efficiency of the environmental management system (EMS) implementation in the Russian industrial companies. The analysis showed that Russia clearly lags behind other developed and developing countries in terms of the number of ISO 14001 certified companies. It is noted that the economic motives for certification are poorly understood, although in a market economy they are decisive. It is suggested that there is an image component of the economic effect. For its quantitative evaluation, a methodology for calculating comprehensive savings is proposed as a result of improving the company's image after obtaining an environmental certificate, which was introduced in one of the machine-building companies in Yekaterinburg. The analysis showed that EMS gives a good additional competitive advantage to its adopters.

 

Keywords: environmental management systems, ISO 14001, Economic performance, Industrial companies, Green image

Jmoud Timofei Aleksandrovich,

Postgaduate, Russian Presidential Academy of National Economy and Public Administration,

Russia, Novosibirsk E-mail: t.jmoud@gmail.com

 

ANALYSIS OF MARKETING STRATEGIES OF LEADING INNOVATIVE COMPANIES AT THE LAUNCH OF A NEW PRODUCT

Innovation is considered the key to the competitiveness of companies and long-term economic development. As any new product, innovation and knowledge-intensive products need to be pro- moted and implemented. The author has studied the experience and marketing strategy of leading innovative companies, created a system and tools that will reduce risks when launching a new product. Have been found tendencies, that contribute to the successful commercialization of the product and identified marketing tools that must be used at different stages of the commercializa- tion of a technological or innovative product.

Keywords: marketing strategy, promotion of innovations, introduction of innovations, innova- tive companies, commercialization of innovations, innovations.

Kiseleva Oksana Nikolaevna,

Candidate of Economic Sciences, Associate professor of the Department of Economic Security and

Innovation management, Yuri Gagarin State Technical University of Saratov,

Russia, Saratov E-mail: o.kirichenko@rambler.ru

CONCEPTUAL APPROACH TO FORMATION AND REALIZATION

OF INNOVATION DEVELOPMENT STRATEGY OF INDUSTRIAL ENTERPRISES

 

During the developing a strategy for the innovative development of industrial enterprises, it is necessary to focus on innovations aimed at improving the efficiency of the management system as the basis for implementing innovative activities to develop and implement innovations in the tech- nical and technological sphere. In this regard, organizational and managerial innovations become an important issue as a tool for increasing the effectiveness of the current management system of an industrial enterprise, the development and implementation of which is aimed at creating con- ditions for development based on product and technological innovations. The realization of pro- posed conceptual approach on the basis of organizational and managerial innovations will ensure the achievement of strategic objectives of domestic enterprises development and increase the level of innovative activity in our country.

 

Keywords: innovative development, strategy, organizational and management innovations, in- novative development concept

Korableva Olga Nikolaevna Doctor of Economic Sciences, Professor, University of ITMO, St. Petersburg State University

Russia, Saint-Petersburg E-mail: on.korableva@gmail.com

Shulha Maryia Viktorovna,

Post-graduate student of the chair of banks and financial markets

Saint-Petersburg State Economic University

Russia, Saint-Petersburg E-mail: MariaShulha@gmail.com

The research was carried out with the financial support of the Russian Foundation for Basic Re- search in the framework of the scientific project No. 16-29-12965

RISK MANAGEMENT OF INNOVATIVE DEVELOPMENT

 

In the modern world, innovations act as a driver of the country's economic growth, and, con- sequently, increase its weight and competitiveness in the international arena. The state strives to provide comprehensive optimal conditions for improving the innovative climate of organizations. However, not everything depends on the state. Organizations should work independently on their innovative potential and take into account the existing innovative climate at all stages of the inno- vation life cycle, which is impossible without an innovative risk management system. The study contains statistical data on the innovation activities of Russian organizations, as well as infor- mation on the directions of the state's activity in the field of innovative development. The authors classified the risks of innovation activity, described the identification algorithm, analyzed methods for reducing the risks of innovative development, and outlined approaches to assessing the effec- tiveness of the innovation risk management system.

 

Keywords: Risk, innovation, innovative development risk management system, innovative cli- mate, innovative potential, methods for assessing the risks of innovative development, methods for limiting the risks of innovation development, assessing the effectiveness of the risk management system.

Krasnostanova Maria Vyacheslavovna

Candidate of Psychological Sciences, Associate Professor of the Department of Economics of Innovation

Lomonosov Moscow State University,

Russia, Moscow E-mail: krasnostanova@econ.msu.ru

Sharafutdinova Elvina Marsovna

Project manager, SAP CIS,

Russia, Moscow E-mail: krasnostanova@econ.msu.ru

INNOVATIVE POTENTIAL OF THE PROJECT TEAM: STRUCTURE AND EVALUATION

 

Large corporations are sending more attention to the process of creating and using innova- tions, which is reflected in their organizational structures. To accomplish tasks, employees coop- erate in project teams, which gives rise to new ideas and effective ways to solve the tasks facing the organization. In this regard, there is growing interest in studying project teams, evaluating their innovative potential (IP). The identification of factors that determine the effectiveness of solving problems by the team, becomes one of the most pressing issues for the management of the organization. In the article analyzed and grouped the main approaches to the structure and deter- mine the innovative potential of economic systems, to classify the methods for estimating the inno- vative potential and develop them for the project and startup teams. The indicator "social sensi- tivity" is included in the structure of the approved methodology for assessing the innovative po- tential of the project team.

 

Keywords: Innovative potential, project team, social sensitivity, team evaluation

Savenkov Dmitry Leonidovich, Doctor of Economic Sciences, Professor Samara state University of Economics

Russia, Togliatti E-mail: savenkov0366@yandex.ru

 

THE ASPECTS OF FORMATION OF STRATEGY OF DEVELOPMENT OF MECHANICAL ENGINEERING ENTERPRISES

 

The article discusses aspects of formation of strategy of development of the automotive industry. The article analyzes car sales in Russia by brands and models. Given a comparison of vehicle sales in regions of Russia. It is noted that one of the programs to support the automotive industry, which has had a significant impact on support for the automotive industry, is the program of pref- erential car buying. Special attention is paid to the development of a special investment contract.

 

Keywords: strategy, special investment contract, the program of preferential car buying, dealer network, efficiency.

Sokolov Maksim Sergeevich,

Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of state and municipal management, Plekhanov Rus-

sian University of Economics

Russia, Moscow E-mail: maxim-sokolof@mail.ru

 

INTERSTATE INTEGRATION AS A FACTOR ENHANCING INNOVATION PROCESSES IN THE UNION STATE OF RUSSIA AND BELARUS

 

The article reveals the theme of economic integration of Russia and Belarus in the format of the Union State. The author raises questions about the formation of effective institutions and mech- anisms for effective interstate integration in innovative sphere. The study formed a hypothesis that the creation of a supranational innovation system as the result of integration of national innova- tion systems of Russia and Belarus, can enhance the activation of innovation processes in the integration union. The formation of supranational innovation system should be based on a holistic strategy that considers the interests of all participants of the national innovation systems countries of Union State, and raise the level of public demand for the creation and diffusion of innovation.

 

Keywords: innovation, integration, national innovation system, the Union State of Russia and Belarus, strategy, knowledge economy.

Tumilevich Elena Nickolaevna

Candidate of economic sciences, Associate Professor at the Department of Economics and Business Management,

Khabarovsk State University of Economics and Law,

Russia, Khabarovsk, E-mail: elena-tumilevich@yandex.ru

METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF THE CORPORATE SOCIAL RESPONSIBILITY IN THE ORGANIZATION

 

The author formulated a methodical approach to the assessment of the effectiveness of corpo- rate social responsibility. The objectives of such an assessment, the principles for implementing such an assessment, are defined. An evaluation procedure has been developed, a methodological toolkit is presented.

 

Keywords. Corporate Social Responsibility, Business Performance, Assessment methodology, rating, Stakeholder concept.

Ustinova Olga Evgenievna

Candidate of Economic Sciences Associate professor of civil and legal disciplines department

Moscow academy of the Investigative Committee of the Russian Federation

Russia, Moscow E-mail: olga.e.ustinova@yandex.ru

 

APPLICATION POSSIBILITIES AND VARIANTS OF MODIFICATIONS OF ECONOMIC ESTIMATION OF THE INTELLECTUAL CAPITAL OF THE COMPANY

 

In this article are considered methods of measuring the intellectual capital of a company, given an analysis of scientific approaches to their classification. Proposed the grouping of estimating intellectual capital methods depending on the type of value and the characteristics of methods. Analyzed the possibilities of using assessment methods with regard to the goals and tasks, their advantages and disadvantages.

 

Keywords: intellectual capital, measurement methods, value added, market value.

Banin Sergey Anatolyevich, Candidate of Economic Sciences,

Senior lecturer of the Department of Economics, Institute of Economics and Management

Tomsk State University,

Russia, Tomsk E-mail: sbanin56@mail.ru

 

FAIR FINANCING AS A MAIN GOAL OF HEALTH SYSTEM FUNCTIONING

 

The article proves the hypothesis about the system of health goals, of which achieving fair fi- nancing shall become the main goal characterizing the results of system functioning. Fair financ- ing is considered in two aspects: social – to provide a person with the opportunity to receive necessary medical care regardless of the contribution made, and financial – to create a fair finan- cial system at all levels of the financing process: the formation, distribution and use.

 

Keywords: fair financing, financing process, health care, main goals, better health, responsive- ness.

Banin Sergey Anatolyevich, Candidate of Economic Sciences,

Senior lecturer of the Department of Economics, Institute of Economics and Management

Tomsk State University,

Russia, Tomsk E-mail: sbanin56@mail.ru

 

FINANCIAL AND INSTITUTIONAL ASPECTS OF HEALTH CARE SYSTEM MODELING IN RUSSIAN FEDERATION

 

The development of domestic health care is one of the most actively discussed topics, most often considering a state-budget or market-based model of health care. In the continuation of the dis- cussion on the formation of a health model based on polar approaches, the article gives universal financial, economic and institutional aspects that quite objectively predetermine the type of health care in the Russian Federation.

 

Keywords: health care, financing, institutional model, state model of health care, market-based model of health care, mixed model of health care.

Ermakova Natalia Mikhailovna,

Candidate of Economic Sciences, Deputy Head of the Department of Interbudgetary Relations Office of the Government of the Russian Federation

Russia, Moscow E-mail: nm2410@yandex.ru

 

STIMULATION OF ECONOMIC GROWTH AND REDUCTION OF THE STATE DEBT OF THE RUSSIAN FEDERATION SUBJECTS

 

In the article the author analyzes the state of the budgetary system of the subjects of the Russian Federation, the dynamics of the state debt of the regions, the conditions for granting budgetary credits in order to reduce the debt burden on regional budgets in the medium term. Discussed the issues of equalization and balance of regional budgets, taking into account measures aimed at increasing the economic potential of regions and municipalities.

 

Keywords: interbudgetary transfers, budget credits, public debt, economic potential of re- gions and municipalities.

Kisilevich Tatyana Ivanovna, Doctor of Economic Sciences, Professor

Sochi State University

Russia, Sochi E-mail: audit@iai-audit.ru

Petuh Alexey Vladimirovich, Candidate of Economics, Associate Professor Kuban State Agrarian University

Russia, Krasnodar E-mail: petuh.a@kubsau.ru

Popov Mikhail Vladimirovich, Candidate of Economics, Senior Lecturer

Sochi State University

Russia, Sochi E-mail: arcus2000@mail.ru

 

PECULIARITIES OF APPLYING THE CALCULATION METHOD FOR CALCULATING TAXES

 

Today tax culture of taxpayers as legal entities and physical persons, increases, but the facts and situations in case of which their failure to act or action don't allow tax authorities to calculate the tax liabilities authentically take place. Authors considered some features of application of a calculation method by tax authorities in case of calculation of taxes.

 

Keywords: calculation method, the located information, tax liabilities, conscientiousness of the partner, tax authority.

Penchuk Anna Vitalyevna, Lead counselor, Department of state programs and budget expenditure efficiency,

Department of budget policy and strategic planning, Ministry of Finance of the Russian Federation,

Russian, Moscow E-mail: penchukannav@mail.ru

 

PROJECT MANAGEMENT OF FEDERAL BUDGETARY EXPENDITURES: PROBLEMS AND PROSPECTS

 

In the current economic conditions and with existing budgetary constraints, the issue of finding efficient tools for managing the state's financial resources that would allow to respond quickly and effectively to emerging challenges and risks is especially acute. In this connection, in the budgetary practice, tools widely used and proven effective in the business environment are intro- duced. Thus, at present, the project approach is becoming more widespread in the management of budgetary expenditures. The article gives an analysis of the federal experience in project manage- ment of budget expenditures, as well as generalized problems and identifies the prospects for fur- ther development of this approach to management.

 

Keywords: state administration, project management, federal budget expenditures, federal tar- get programs, priority national projects, projects on implementation of the main activities of the Government of the Russian Federation, priority projects (programs), state programs of the Rus- sian Federation.

Safonova Margarita Fridrihovna Candidate of Economic Sciences, Professor of the Department «Audit» Kuban State Agrarian University named after IT Trubilin

Russian, Krasnodar E-mail: safsf@yandex.ru

Zhukova Asiyet Kazbekovna

Postgraduate, Department «Accounting, Audit and Taxation»

Sochi State University

Russian, Sochi E-mail: safsf@yandex.ru

JOINT ACTIVITIES OF ORGANIZATIONS: CONTROL OVER THE VALUE-ADDED TAX

 

Simple partnership agreement (The agreement of joint activities) allows participants that can be both commercial organizations and individual entrepreneurs, combine contributions and ef- forts for profit maximization without forming the new legal entity. Such form of internal financing of joint activities participants is sufficiently is attractive and with successfully applied by entre- preneurs, but was not widely adopted so far. According to the author, insufficiently researched questions of financial accounting, control and the taxation of participants (companions) to some extent do not promote further development of this form of an entrepreneurship. The author con- sidered some questions of accounting and calculation by participants of joint activities of the value added tax in article and developed the general recommendations allowing reducing their entre- preneurial risks.

 

Keywords: Joint activities, agreement of a particular partnership, the value added tax, the iso- lated balance, tax declaration.

Safonova Margarita Fridrihovna Candidate of Economic Sciences, Professor of the Department «Audit» Kuban State Agrarian University named after IT Trubilin

Russian, Krasnodar E-mail: safsf@yandex.ru

Dobrovolsky Alexander Grigorievich, Candidate of Economic Sciences, Associate Professor of the Department «Audit» Kuban State Agrarian University named after IT Trubilin

Russian, Krasnodar E-mail: x223xa@mail.ru

 

EVIDENCE IN AUDIT: CLASSIFICATION, COLLECTION AND ASSESSMENT

 

The risk-oriented approach in the audit and the application of international standards in the practice of the Russian audit dictate new requirements for the collection, analysis and evaluation of the reliability of audit evidence. The article analyzes various interpretations and classification of audit evidence developed by Russian and foreign authors from the standpoint of theoretical and practical approaches and it is determined that a detailed classification allows choosing methods of obtaining audit evidence, organizing the collection and evaluation process, thus broadening the understanding of the financial and economic activity of the audited organization. Based on IAS 500 "Audit evidence" and IAS 505 "External confirmations" the priority of audit evidence is de- termined depending on the sources, methods and nature of their receipt, which will ensure the collection of quality information and increase the effectiveness of verification.

Sukhorukova Irina Vladimirovna, Doctor of Economic Sciences,

Professor of the Mathematics Department Plekhanov Russian University of Economics

Russia, Moscow E-mail: suhorukovaira@yandex.ru

Chistyakova Natalia Aleksandrowvna, Candidate of physico-mathematical sciences, Associate Professor of the Mathematics Department Plekhanov Russian University of Economics

Russia, Moscow E-mail: chistna@mail.ru

 

CALCULATION OF THE TERM OF THE JOINT INSURANCE AGREEMENT OF COMPANIES (SPOUSES)

 

This publication deals with personal joint insurance of several participants in the conditions of the national insurance system. Investigated the term of the contract of lifelong maintenance of partners (spouses) under conditions of inheritance of their property.

Elaborated an economic-mathematical model for calculating the average lifetime of a contract for life-long maintenance concluded with partners (spouses), allowing to optimize the conduct of insurance business. Obtained an analytical expression for the mathematical expectation and var- iance of the validity of the contract. The calculations use the actuarial method of calculating in- surance tariffs using the methods of probability theory and mathematical statistics and simulation modeling.

 

Keywords: insurance contract, life insurance, distribution density, distribution function, sur- vival function, average value.

Korenkova Svetlana Ivanovna,

Candidate of physico-mathematical sciences, Associate Professor at the Department of economic security, accounting, analysis and audit

Tyumen State University

Russia, Tyumen E-mail: svetlana-korenkova@yandex.ru

 

PROSPECTS OF INTRODUCING FEDERAL ACCOUNTING STANDARDS FOR PUBLIC SECTOR INSTITUTIONS IN RUSSIA

 

The article examines the process of reforming the accounting of public sector organizations in Russia. The main direction of the reform is the implementation of the Federal Accounting Stand- ards, which are in many respects similar to the international standards of financial reporting of the public sector. Determined the stages of implementing the standards, and identified the main consequences of the reform of public sector accounting.

 

Keywords: federal standards, public sector, electronic budget, accounting.

Korenkova Svetlana Ivanovna,

Candidate of physico-mathematical sciences, Associate Professor at the Department of economic security, accounting, analysis and audit

Tyumen State University

Russia, Tyumen E-mail: svetlana-korenkova@yandex.ru

Skosyrskih Inna Nikolaevna,

Master's degree student, Department of economic security, accounting, analysis and audit

Tyumen State University

Russia, Tyumen E-mail: svetlana-korenkova@yandex.ru

ASSESSMENT OF ANALYTICAL INDICATORS OF ACCOUNTING REPORTING OF BUDGETARY INSTITUTIONS AND COMMERCIAL ORGANIZATIONS

 

In the article considered the actual problem of reducing the amount of financing of budgetary institutions, as a result of which it becomes necessary for the institutions to develop income-gen- erating activities to ensure their functioning. Consequently, the role of the analysis of financial and economic activities of budget institutions and the development of analytical indicators ac- cording to the accounting data of budget institutions is growing.

 

Keywords: accounting reporting, budgetary institutions, analysis of budgetary institutions, de- velopment of income-generating activities, analysis of financial statements.

Kostromina Elena Valeryevna,

Senior Lecturer, Department of Information Systems in Economics

Volga State University of Technology

Russia, Yoshkar-Ola E-mail: kostrominaev@volgatech.net

 

METHODOLOGICAL ASPECTS OF RESEARCH (METHODOLOGICAL INSTRUMENTATION OF EVALUATION)

HUMAN CAPITAL

 

This article analyzes the methodological aspects of the study of demo-economic processes char- acterizing the change in the regional economy under the influence of changes in the social demo- graphic sphere. It shows the history of the formation of economic demography as a separate di- rection of economic science. Given the classification of the main directions of economic demog- raphy. Identified three directions of research of demo-economic processes, and also listed statis- tical methods allowing to develop these directions. As an example of demo-economic modeling, constructed a regression model based on panel data, reflecting the impact of demographic factors on economic growth in the region.

 

Keywords: demo-economic processes, directions of economic demography, statistical meth- ods in demoeconomics, neoclassical growth models, modeling on panel data.

Sychev Marat Ivanovich,

Head of Planning and Economic Department of LLC "Ak tash"

Russia, Kazan E-mail: deathsmi@mail.ru

 

METHODOLOGY OF THE RISK ANALYSIS OF USING THE STRATEGIC POTENTIAL OF THE ORGANIZATION

 

Considered the stages of the risks analysis of strategic potential of the organization, the algo- rithm of risk assessment is based on the use of economic potential in combination of statistical and analytical methods.

 

Keywords: strategic analysis, strategic potential, risk, risk analysis.

Ukhanova Anna Vyacheslavovna

Research associate of laboratory of methods of social and economic development of the territories of AZRF

N. Laverov Federal Center for Arctic Research Russian Federation, Arkhangelsk E-mail: karmy-anny@yandex.ru

 

TYPOLOGY OF REGIONAL FACTORS AND FEATURES OF THE SUBSYSTEM OF EMPLOYMENT OF THE POPULATION IN NORTHERN REGIONS OF RUSSIA

 

In article on the basis of the deep analysis of scientific references and official statistical infor- mation developed the typology of regional northern factors from the point of view of their influence on a regional subsystem of employment of the population. Figured out the features of a subsystem of population’s employment in northern regions of Russia. Proved the need of its account in the course of realization of regional policy in the sphere of employment of the population in northern regions of Russia for increase its efficiency.

 

Keywords: northern regions of Russia, regional factors, employment of the population, social and economic system

Churilova Elvira Yurevna, Candidate of Economic Sciences,

Associate Professor, Department of Accounting, Analysis and Audit Financial University under the Government of the Russian Federation

Russia, Moscow E-mail: ell3009@rambler.ru

Salin Viktor Nikolayevich, Candidate of Economic Sciences,

Professor, Department of Accounting, Analysis and Audit Financial University under the Government of the Russian Federation

Russia, Moscow E-mail: salvini@rambler.ru

 

NONPARAMETRIC METHODS OF FACTOR ASSOCIATION DETECTION IN MODERN STATISTICAL ANALYSIS WITH AN APPLICATION OF THE SOFTWARE PACKAGE STATISTICA

 

This paper considers the problems that arise in the course of teaching the discipline "Statistics" In our country, there are no domestic statistical packages of applied programs used in practice. Instead "Western" developments are applied, STATISTICA and SPSS packages are the most pop- ular among them. Methods of information processing in these packages are quite different from the statistical theory traditionally taught in our domestic universities. In addition, the nonpara- metric methods for detecting the relationship of characteristics incorporated in the STATISTICA package are not widely used in domestic statistics, with the exception of the Spearman and Kendal coefficients. This article attempts to fill the gap in the available statistical theory and to describe nonparametric methods unknown to many Russian specialists. The article (with the exception of the Spearman and Kendal coefficients) describes computer implementations of nonparametric sta- tistical methods in the STATISTICA package. The article contains not only a theoretical descrip- tion of the listed methods, but also detailed examples of calculations, the application of which will allow deeper and qualitative economic and statistical research to domestic practitioners, under- graduates and graduate students of Russian universities.

 

Keywords: 2x2 Tables, ObservedversusexpectedXi, Correlations, Comparingtwoindependent- samples, Comparingmultipleindep. Samples, Comparingtwodependentsamples, Comparingmulti- pledep. Samples, CochranQtest.

Shishulin Sergey Sergeevich,

Head of the Department for Market Risk Control of JSC "Region Asset Management"

Postgraduate, Financial University under the Government of the Russian Federation

Russia, Moscow E-mail: shishulinsergey@mail.ru

 

ANALYSIS OF THE IMPACT OF DEMAND FACTORS AND EXCHANGE RATE FLUCTUATIONS ON THE DYNAMICS OF INDUSTRIAL PRODUCTION IN RUSSIA

 

The article is devoted to studying the influence of demand and changes in the exchange rate on the dynamics of industrial production in Russia. The purpose of this article is to determine the power of interrelation between the dynamics of industrial production and changes in internal and external demand for manufactured goods and determining the impact of fluctuations in the na- tional currency on this relationship. The use of the described indicators estimating the demand for industrial goods makes it possible to explain more fully and significantly the trends in the dynamics of industrial production. On the basis of the analysis, it is concluded that in the most industries, import substitution processes are traced, the effect of which is 3 to 10 percentage points, depend- ing on the industry. Analysis of the dynamics also suggests that in the coming years, while main- taining policies aimed at developing domestic demand and maintaining efforts for import substi- tution, growth trends will become more pronounced.

 

Keywords: dynamics; statistics; industrial production; demand; customs statistics; exchange rates; Russia.

Bakulevskaya Larisa Vitalyevna,

Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security

Volga State University of Technology

Russia, Yoshkar-Ola E-mail: blv_fm@mail.ru

 

METHODS AND TECHNIQUES OF ACCOUNTING (FINANCIAL) REPORTING ANALYSIS IN ORDER TO COUNTERACT THE LEGALIZATION

OF INCOME RECEIVED IN A CRIMINAL WAY

 

The article considers the main principles, methods and techniques of analyzing the financial statements of an organization aimed at counteracting the legalization of criminal proceeds, em- phasizes the importance of preliminary analytical processing of information, reveals the specifics of the application of mathematical methods in economic analysis.

 

Keywords: legalization of criminal proceeds, analysis of accounting (financial) reporting, for- malized and non-formalized methods.

Karanina Elena Valeryevna, Doctor of Economic Sciences,

Head of the Department of Finance and economic security

Vyatka state University,

Russia, г. Kirov E-mail: kafinanc@yandex.ru

Ryazanova Olesya Aleksandrovna, Assistant of the Department of Finance and economic security

Vyatka state University,

Russia, г. Kirov E-mail: olesya_pihota@mail.ru.

The publication was prepared within the frame- work of RFBR project No. 17-02-00179 "Devel- opment of a methodology for complex rapid di- agnostics of the level of economic security and a model for rating the regions of modern Russia on the basis of an analysis of threats and a risk-ori- ented indicator system"

 

CONCEPTUAL APPROACH TO ASSESSING THE INVESTMENT SECURITY OF THE TERRITORY FROM THE POSITION RISK OF THE CREDITWORTHINESS OF SMALL BUSINESSES (BY EXAMPLE OF MONOTOWNS OF THE KIROV REGION)

 

The proportion of small businesses in certain regions and territories reaches 95-97%. The op- eration of single-industry towns in Russia and in Kirov region refers to relevant and important social issues of the domestic economy. To ensure the effective further development of single-in- dustry towns it is necessary to attract investment.

Conclusions: the level of investment security site with a position risk of the creditworthiness of small businesses will contribute to the development of the regional economy. This will expand the boundaries and the scope of lending (investment) of small businesses. Small business development

- a key element of the economic system of the territories of the Kirov region.  

Keywords: investment security; creditworthiness; risk; potential; small business; rating; area; monotown.

Karanina Elena Valeryevna, Doctor of Economic Sciences,

Head of the Department of Finance and economic security

Vyatka state University,

Russia, г. Kirov E-mail: kafinanc@yandex.ru

Ryazanova Olesya Aleksandrovna, Assistant of the Department of Finance and economic security

Vyatka state University,

Russia, г. Kirov E-mail: olesya_pihota@mail.ru.

The publication was prepared within the frame- work of RFBR project No. 17-02-00179 "Devel- opment of a methodology for complex rapid di- agnostics of the level of economic security and a model for rating the regions of modern Russia on the basis of an analysis of threats and a risk-ori- ented indicator system"

 

RISK ASSESSMENT THE BUSINESS SECTOR OF THE ECONOMY OF THE REGION (TERRITORY)

 

The article considers the main risks to the business sector of the economy of the region (terri- tory), as well as new risk-based approach to assess the creditworthiness of businesses. In the first part of the article talking about the risky nature of the activities of small business, types of risks inherent in small business. The second part is devoted to the methodology of risk assessment of creditworthiness of the enterprise sector of the economy. A review of the core indicators for risk assessment of creditworthiness. The third part presents the model of risk assessment of creditwor- thiness, it is considered the algorithm.

 

Keywords: entrepreneurship, risk, small business, solvency, risk assessment, risk-based ap- proach.

Loginov Dmitry Alekseevich, Doctor of Economic Sciences, Professor Department of Finance and economic security

Federal state budgetary educational institution of higher education

“Vyatka state University",

Russia, Kirov E-mail: doctorloginov@mail.ru

Prepared with the support of

The Russian Foundation for Basic Research within the framework of project No. 17-02-00179

 

WAYS OF ENSURING ECONOMIC SECURITY OF RUSSIAN REGIONS IN THE CONDITIONS OF INSUFFICIENT ECONOMIC ACTIVITY

 

Among problems of the Russian economy, a special place belongs to the economic security of the regions. The fact that the usual perception of economic well-being imposes confidence that economic growth is the main factor in the prosperity of the country and its territories. At the same time, the positive dynamics of economic development can be ensured only part of the territory, while others fall into a prolonged state of recession, out of which there are known recipes. The article is an attempt to understand the reasons for the slow economic development of the regions from the standpoint of quality control for their economic security. Suggests key ways to create prerequisites for the consolidation of economic security of regions at the Central state level.

 

Keywords: economic safety, region, economic development, investment, innovation, market, demand.

Loginov Dmitry Alekseevich, Doctor of Economic Sciences, Professor Department of Finance and economic security

Federal state budgetary educational institution of higher education

“Vyatka state University",

Russia, Kirov E-mail: doctorloginov@mail.ru

Prepared with the support of

The Russian Foundation for Basic Research within the framework of project No. 17-02-00179

 

FINANCIAL AND ECONOMIC SECURITY OF A REGION: SCIENTIFIC PERSPECTIVES AND IMPLEMENTATION STRATEGIES

 

At present, the management of socio-economic development of the Russian Federation are highly complex tasks. One of the key vectors of the evolution of these tasks is the question of en- suring stable development of the territory. Stability of development is not easy though, because stability provides protection from sharp downturns and slowdowns and dangerous acceleration. In the present study an attempt is made to assess the scientific understanding of financial and economic security of the region in conditions of modern Russian socio-economic reality and to assess the possibilities for the construction of a regional financial-economic security to the rank of special strategies of bodies of state power of a subject of the Russian Federation.

 

Keywords: socio-economic development, financial and economic security, innovative model of regional development, regional budgeting, the management of socio-economic development of the territory.

Nosov Alexander Leonidovich Doctor of Economic Sciences, Candidate of Technical Sciences,

Professor of the Department of Marketing and Strategic Planning

Vyatka State Agricultural Academy,

Russia, Kirov E-mail: logistic_vgu@mail.ru

 

STRATEGIC ASPECTS OF THE ANALYSIS OF REGIONAL LOGISTICS

 

The article considers the use of the method of strategic analysis of the macro environment of the region on the example of the Kirov region. As the object of the industry analysis has been selected the regional logistics. Given the list of factors most influencing regional logistics. For each factor made an assessment of the degree of importance and the strength of its influence on the region. Constructed the matrices of the profile of the macro environment, capabilities and threats. Given the conclusions.

 

Keywords: strategic analysis, macro environment region logistics factors, Kirov region, macro environment profile of regional logistics.