Home – Home – Jornals – Advanced Search

The article reveals the essential characteristics, key features of public-private partnership, its role in the social and economic development of the state. A comparative analysis of the specifics, approaches and forms of implementation of public-private partnership in the Russian Federation and foreign countries is carried out. On the basis of the analysis, restrictions on the development of public-private partnership in the Russian Federation are singled out, as well as directions for intensifying the implementation of public-private partnership projects in the Russian Federation.

The article contains the analysis of efficiency of Russian antimonopoly law norms, which specify the rules for detecting the dominant position, based on the approach towards the assessment of antimonopoly regulation institutes. It was shown on the example of wholesale electricity market and the oil-refining industry that current legislations’ criteria don’t allow to identify the possibility of economic entities to determinate market conditions. In such situation costs of market agents and antimonopoly authority are increased.

The point at issue is history of how science came to a conclusion of statistical nature of regularities of mass phenomena, of statistical dependence, of statistical process, of, more simply, our living in a statistical world. One must know it at least on trivial and intuitive level. Mankind has been facing the fact for a long time, but a clear and sensible concept of nature of statistical regularities of nature and society makes it possible to control various processes, technology and even own life behavior more competently.

The article suggests an outline of analysis of dynamics and interrelations of productivity and remuneration of labor, making it possible to reveal the impact of various structural changes on variation of absolute and relative gain of their mean values. The comparison with the outline of analysis of absolute and relative gain suggested by other authors is made, their reducedness to each other is shown, the similarities and differences in the regularities of formation of absolute and relative gain productivity of labor and salary are revealed. The calculations of interrelations of the levels of economic development of the regions and salary in the regions are made, the conditions of formation of the salary level of the engaged in a certain activity are analyzed.

The article deals with the problem of forecasting the economic risks of the organization, measured by the corresponding indicators of the effects of leverage. The cyclic nature of these indices is considered. For the study of repeated regularities, an algorithm is proposed for describing the time sequence of the studied indicators through a system of harmonic oscillatory processes as a result of the addition of independent periodic oscillatory processes that differ in the period of the complete cycle when the amplitude and the time shift of each oscillatory process are taken into account. The method is approved at three organizations, at different time intervals.

A hypothesis is put forward that the boundaries of informativeness of the current intellectual property accounting concept can be extended by the development of the accounting methodology based on multiple interests of users of financial reporting and possibility of various interpretations of economic events in the course of accounting reconstruction proceeding from the accepted theoretical concepts. The need for verification of the hypothesis via a conceptual model of intellectual property accounting is argued. The author defines and justifies the notion, types of the conceptual model and its building stages; the analysis of its main elements and relations between them is carried out; the functions of the developed conceptual model are examined and described from the perspective of theory and practice.

The article is devoted to explanation of the double entry methodology in the balance accounting theory by A.P. Rudanovsky, which is a synthesis of three independent schools of accounting - single entry bookkeeping, logismography and single entry cameral bookkeeping. An attempt to explain the essence of the double entry via the mathematical theory of complex numbers is considered.

The article considers a periodization of process of management accounting evolution based on main socio-economic factors of origin and development of management accounting. There are the three groups of factors. First group includes factors of productive human activities, a production systems and technologies, the second one consists factors of forms and systems of social relation, the third group deals with factors of economic development, and the forth group reflects a development of social sciences. This study also systematizes the main fields of theory and a practice of management accounting, developing under the influence of these groups of factors.

The article justifies the importance of determination of the assessment indicators of the financial condition of an organization from the perspective of internal management and control, the methods of determination of their threshold values are suggested. The examples of calculation of the threshold values on the basis of the official statistical data on small and medium-sized business entities in Russia are considered at the industry level.

The formation of the regions of Russia as international tourist destinations over the next 7-10 years meets the state interests, actualizing the analysis of the relevant prerequisites. A hypothesis, according to which a significant prerequisite for formation of the international tourist destination in a region is being created under sustainable growth of investment in hospitality area, is justified theoretically. The analysis of the statistical data on the amount of investment in basic capital of the hotels and restaurants in the regions of Russia during 2010-2015 (at 2010 values) made it possible to establish that this prerequisite is not enough in our country due to chaotic nature of investment and lack of the regions where the amount of investment would increase constantly. At that, the regions where investment is problematic and even catastrophic are revealed. The state policy regarding tourist and hospitality industry in the regions requires optimization so that the amount of investment will grow sustainably to provide high quality services for foreign tourists in prospect.