Euthanasia is one of the controversial and still unsolved medical-deontological, ethicreligious, moral-legal, social-philosophical issues, attracting attention of national and international science today. In this regard the article analyzes various points of view on such complicated target of study as euthanasia; its features are revealed and the need for applied statistical studies in this field is defined. The circumstances, transforming statistical evaluation of the scale, extent, efficiency and other parameters of euthanasia at the present stage into a serious research and practice issue without the only one and universally recognized solution, are revealed.
T.B. Skripkina
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: инфраструктура региона, социально-экономическая инфраструктура, Арктическая зона Российской Федерации, поправочные коэффициенты, infrastructure of region, social and economic infrastructure, Arctic zone of the Russian Federation, adjustment coefficients
Subsection: STATISTICS AND ECONOMIC DIMENSION
The article considers the features of the social and economic infrastructure of the regions of the Arctic zone of the Russian Federation, issues of evaluation of the level of its development using statistical methods in conditions of non-formed information base. A method of adjustment of original statistical data, based on demographic and territorial adjustment coefficients, is offered; it makes it possible to evaluate the condition of infrastructure and dynamics of its development of the part of the constituent entities of the Russian Federation, located in the Arctic zone. The characteristic of the social and economic infrastructure of the Arctic territories is given; it includes the spheres of education and science, healthcare, culture and leisure, sport, housing and utilities, transport, information and communication technologies, construction, public catering, public service, energetic and trade. The technique of adjustment coefficients for retrospective analysis and time series formation is applied. The main directions of development of the social and economic infrastructure of the concerned territories are discussed.
M.A. Alekseev
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: моделирование финансового цикла, гипотеза финансовой нестабильности, искажение финансовой отчетности, modelling of a company’s financial cycle, Financial Instability Hypothesis, the manipulation of financial statements
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The behavior of participants of economic interaction sets the condition in which an economy functions. Economic actors make their financial decisions under uncertainty. In this context, we can say that the research problem is the evaluation of conditions of sustainability of a financial system as the dynamical capital accumulation process. Some among the economic subjects can act opportunistically what means pursuing one’s own interests with harming others. The article investigate the formalization of financial instability hypothesis (FIH). Based on the research, the model of a financial cycle of the company was proposed. The model takes into consideration the manipulation of financial statements.
The article deals with the problems of accounting and analytical support for sustainability management of an organization in the context of functional components of information area of management. The structure of accounting and analytical systems under the conditions of information environment forming of the balanced sustainable development of an organization has been identified.
In this paper there are several main points: the necessity of FDI definition and the interconnectionof a term and real subject of interest; problem of data sources and the choiceamong them are discussed. Methodology of data collection for each indicator should betaken into account because of the variety of data sources: the interpretation should bevalid to the data, awareness on different types of data allows using them together to providemore precise analysis. This research was made as an overview of available statistics onmicro, meso and macro levels. An important purpose of this paper is to demonstrate andsubstantiate incompatibility of data taken from different sources and necessity to use validtools of analysis for different indicators of the FDI activity, correctly interpret the resultsfor models based on different types of data and different research questions. Conclusionof this research is enforces by graphical analysis, summary statistics and analysis of spatialinterconnection among regions estimated for various indicators of FDI.
M.G. Dankov1,2 1Megafon Public Company, Planetnaya str., 30, Novosibirsk, Novosibirsk Region, 630015 2Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: финансовая стратегия, методический подход, стратегия развития, общая концепция управления, эффективность управления финансами, матрицаADL, целевые показатели, financial strategy, methodological approach, development strategy, generalconcept of management, efficiency of financial management, ADL matrix, target indicators
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The article carries out an analysis of the existing methodological approaches to formationof a finance strategy of a corporation; the practicality of the existing tools regardingformation of a finance strategy of a telecommunication corporation in the Russian Federationis critically described. In particular, the authors characteristic of the following methodological approaches to formation of a finance strategy of a company, widely-spread inRussian economic literature: modified Du Pont factor analysis, concept of the sustainablyincrement rate of the Boston Consulting Group (BCG), matrix model by J. Franshon andI. Romane, ADL/LC model of strategic management by Arthur D. Little and some others,which rest upon and perfect the mentioned approaches, is given. The authors methodologicalapproach on the basis of the ADL/LC model of strategic management by ArthurD. Little is offered; it improves the basic approach relating to the analysis of prerequisitesfor diversification of economic activity and change of the competitive environment of thecorporation, determination of the channels of translation of strategic financial goals to operatinglevel of management, analysis of the impact of macroeconomic indicators on targetfinancial performance. Within the framework of the model of strategic management byArthur D. Little the author offers the tools of strategic and operating target setting as necessaryimprovement, in particular: target performance indicators of financial managementfor telecommunication corporations in the Russian Federation in linkage to the forms ofpublic quarterly financial statements. Apart from introduction of the additional requirementsto the tools of formation of a finance strategy, approbation of the offered target performanceindicators of financial management at strategic and tactical level by the exampleof the analysis of the dynamics of the financial reporting indicators of Megafon PublicCompany for the period of 2014-2015 was carried out. The interpretation of the obtainedcoefficients, characterizing quality of financial management of Megafon Public Companywithin the offered financial strategy, is given.
N.L. Danilova1, E.V. Kuvshinova2 1Russian University of Cooperation, Gorky ave., 24, Cheboksary, Chuvash Republic, 428025 2Russian Academy of National Economyand Public Administration under the President of the Russian, Urukova str., 8, Cheboksary, Chuvash Republic, 428015
Keywords: пенсионное страхование, пенсионная реформа, pension insurance, pension reform
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The article considers problems of pension insurance system in the Russian Federationat the present stage of its development. The relevance of the topic due to the fact that thecurrent pension system in modern conditions of transformation of the Russian economyin need of reform. The importance and necessity of improving the efficiency of the currentdistribution and the cumulative pension insurance system caused by significant economicchallenges that prevailed in the country as a result of the crisis manifestations in theeconomy and also the lack of ability of basic institutions pension insurance and pensionsystems to ensure their long-term stability and sustainability, and to guarantee pensioners adecent standard of living. About the crisis state of system of pension insurance and securityalso points to the urgent development of a Strategy for long-term development of thepension system of the Russian Federation, the approved Order of the Government of theRussian Federation of 25 December 2012 № 2524-R, which began a new stage of reformingthe pension system, which was established benchmarks for improving the standard of livingof pensioners - the 40 % replacement rate by pension of the lost earnings and achieve aratio level of pensions at least 2-2.5 from the established subsistence level. In addition,2015 the new Federal pension laws, which laid the institutional framework of the newpension reform.
Food security is an essential condition for sustainable development of the country, its national security, especially in the context of the global crisis and the turbulence of the world economy. Therefore, the development of food industry is an important task of the government. The special significance of the food security aspect is determined by such factors as availability, economic accessibility and ecological safety of food. The authors carried out a study of the Russian food industry and defined the prospects of its further development in the context of the import substitution strategy. The article presents the food industry growth model. It is based on a modified Cobb-Douglas production function and it involves an innovation factor. Typology of Russian regions in terms of development of the food industry was obtained on the basis of adapted portfolio analysis matrices. The databases of the Federal State Statistics Service of the Russian Federation and the data-line monitoring of the economic situation in Russia were the basis of the study.
I.S. Pinkovetskaya
Ulyanovsk State University, Leo Tolstoy str., 42, Ulyanovsk, Ulyanovsk region, 432000
Keywords: индивидуальные малые предприятия, микропредприятия, средние предприятия, заработная плата, субъекты страны, виды экономической деятельности, individual small enterprises, microenterprises, medium-size enterprises, wage, constituent entities of the country, types of economic activity
Subsection: FACTS, APPRAISALS, PERSPECTIVES
The goal of research is the analysis of the current established regularities, typical of wage of staff of small and medium-sized enterprises, relating to three dimensional categories, focused on 14 types of economic activity and located in different regions of Russia. Preliminary results of the complete enumeration of activity of small and medium-size business for 2015 were used as initial data. The research was based on comparison of the indicators in business sector and full circle of enterprises and organizations, as well as comparison of wage level in total of small and medium-size enterprises in each constituent entity of the country with the levels of the cost of living.
The article presents an analysis of basic foodstuffs consumption by the population of Russia for the purpose of economic and physical availability of food. The article reveals the main tendencies to the change of consumption volume and structure, estimates the degree of achievement of efficient consumption standards. The article evaluates the basic foodstuffs consumption by the population of Siberian Federal District and analyses the regional variability of consumption indices. It enables to reveal the certain problems relating to provision of food availability for the population.