No 4 (2013)

Substantiation of methodical statements of improving the algorithm of implementing an integrated quality assessment of expenditure accounting for nature protection activity for state-owned industrial enterprises.

The scientific novelty of the research results is the development of a parametric model of an integrated quality assessment of expenditure accounting for nature protection activity, that allows to define the level of quality of operating, management, financial and tax accounting data of expenditures on state-owned industrial enterprises.

Implementation of the stated proposals and recommendations on improving the methods for assessing the quality of accounting expenses, which are investigated, at industrial enterprises will increase analyticity, efficiency, timeliness, validity of the data about the costs. This will help provide clear and complete information for rational decision taking on quality management.

The augmentation of human capital can be considered one of the main functions of the economy, which is relegated to second place, not only in Russia but also in the countries of Western Europe, but in Russia it becomes more acute due to the imbalances in the economy as a whole.

The relevance of the study of additional professional education , training and retraining of economic specialists , is that in today's world of scientific, technical and social processes quickly and dramatically change the conditions and content of professional activity . In order to adapt to these processes , people throughout their working life should be ready for retraining and skills development. Solution of the above problems , in our opinion would be to create a focal point of the Republican additional professional education ( RKTSDPO )

The article runs the essence of economic mechanism.  The major components of economic mechanism functioning of the business association in agrarian sphere are explores. The role of government in effective economic mechanism formation is notes. The main problems of an economic mechanism functioning in business association are determined. 

The article discusses approaches that determine the optimal capital structure of the company. Analysis of the main theories demonstrated their advantages and disadvantages. The question of financial debt management company.

The research of the current state of the market lending. The study analyzes the volume of lending in Russia over the past three years, also analyzed the top 10 largest commercial banks in the Russian Federation for the various indicators. Considered the shortcomings of the modern credit system in the Russian Federation and defines the basic directions of improvement. 

The article deals with the questions of  implementation of regional target programs. The organization and mechanisms of implementation of regional programs demand considerable improvement. It is necessary a number of measures which are quite possible for carrying out soon. In the work is given the analysis of separate provisions of the State program of the Russian Federation "Development of North Caucasus federal district" for the period till 2025.

In article the problem of formation of the new economic relations concerning receiving services of higher education system in a context of transition of formation of preconditions of transition of national economy on innovative bases of development is considered.  For creation of the innovative socially focused economy with the continuous individualized education it is offered to integrate financial possibilities of the state and the population by means of use of the mechanism of the universal electronic card.

In the article, the necessity of forming the concept and the strategy of the advanced economic development is grounded. The object of the research is the advanced economic development as an objective process in coordinate system of sustainable development. It has proved the dialectics of interrelation between the strategy of the advanced economic development and civilizational goals of sustainable development. It has identified the basic fundamentals and constituent elements of the advanced economic development, and it has developed its transfer mechanism. The results of the research supplement the theory of economic development, promote the expansion of predictive tools and the implementation of the positive function of the modern economic theory. And also the results of the research can be used to develop long-term development strategies by governments of emerging markets countries.

In this article the sense of accounting and audit of fixed assets of book-keeping and their reflection and the methods of their deprecation are described. The main aim of this article is in substantiation and choosing of more optimal variant of calculation for the enterprise.

The paper considers the dynamics of the profit margin in the context of large socio-economic cycle’s development on the example of the United States. It is identified that periods of declining profit margins coincide with the development periods of downward waves of the large socio-economic cycles and the periods of increase - with the development periods of upward waves. At the same time the most important factors influencing the dynamics of the profit margin in the XX - XXI centuries are the organic composition of capital and the financialization of the economy.

the increase of human capital in the economy is the basic task of any state. This article examines the possible alternatives increments.

Debatable of issues of market regulation is not spared the regional experts labor markets. Features of the nature of this employees work in this case are superimposed on the regions specifics, which reduces the predictability of the market reaction to the regulating effect. What are the parameters of this market are the most resilient, which of them have seasonal fluctuations, to what extent it makes sense to influence these parameters and what should be the form of this impact? In this article, the author attempts to answer these questions based on new empirical data and traditional analytical tools.