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Socio-economic status of persons with disabilities in Russia is considered in accordance with the UN Convention on the Rights of Persons with Disabilities. The comparative analysis of Russian and international definitions of disability is made by sociological survey method. It is shown that the extension of disability concept would increase number of disabled people by half. Gender-age structure of this group of population would be changed as well. Status of persons with disabilities is studied in the context of labour market participation. Their opinion on infrastructure issues and satisfaction by the state support are described.

In the article the necessity of large-scale technological modernization of the Russian economy and strengthen the integration of the mining and manufacturing sectors of the economy. Disclosed existing conditions of management of enterprises, characterized by a significant dependence on the external environment. The conclusion about ineffective regulation of social reproduction and the directions of its improvement, the key of which is the integration of the mining and manufacturing sectors of the national economy due to the vertical integration of production and technological processing of natural resources in high technology products final consumption.

The achievement of the strategic objectives of the regional economy, namely, to ensure long-term sustainable development and growth, and improve the level and quality of life of the population, is only possible when the transformation of available approaches to the implementation of economic activities. The use of the concept of shared values, involving the interaction of business and society, at the level of the regional economy contributes to its transition from an industrial oriented script development to innovation. The aim of this work is to validate the application of the concept of shared values in regional socio-economic system.

The paper presents the current classification of factors affecting the innovation potential of the enterprise. There is considered a relationship of internal and external factors. Specific sectorial and regional factors influencing innovation in agriculture are defined. From the viewpoint of consideration of potential as a opportunities the correlation of factors affecting the possibilities of agricultural enterprises to innovate and the components of its economic potential is defined. The priority of internal factors influencing the innovation potential of the agricultural enterprise is justified. There is presented the author’s classification of factors influencing innovation in agriculture.

The report focuses on the discussion of content, information, and statistical aspects of the formation of the financial management accounting system (FAS) in institutions of higher education in Russia. The basic principles, goals, objectives, primary data sources, analytical sections, tools for constructing the financial management accounting and formulated in particular the introduction of a system of financial management accounting are considered on the example of a particular university. The author suggested that the technology of building the financial structure of the organization, to build a hierarchy of budgets of departments and services, he outlined the priorities of the program of domestic investment.

In this paper the authors determine the role of dividend policy of partially state-owned stock companies as being of strategic importance for the Russian stock market. Special features of the dividend policy of partially state-owned stock companies are also considered. The author analyzes the issues of introducing a dividend payout ratio in partially state-owned stock companies. Some approaches to improving the quality of control over the dividend policy of state-owned stock companies.

Beneish manipulation index (M-score) allows with a sufficient degree of reliability to identify the companies who deliberately misrepresented its financial performance in order to make a financial statement more attractive for external users. The parameters of the manipulation index have been developed and investigated on the basis of financial data of companies operating in the jurisdiction of the United States. The applicability of this index as the analytical tool for the analysis of financial statements prepared in accordance with Russian accounting standards remains questionable. As the object of the study was chosen the financial statements of Russian companies have committed defaults on its bonds. The test sample was analyzed with a help of Beneish’s approach to detect earnings manipulation.

Currently, there is no statistics that would help to determine the cumulative effect/contribution of stock market tools to the total investment in fixed capital. In order to study the effect of stock market tools on investment activities in the country there is information on the volume of corporate and state companies bond issues as well as the initial (IPO) and secondary (SPO) floatation on the national and international financial markets. This information is stored in the Central Bank as the supervisory authority, in the NGO «National Settlement Depository» (NSD), which in 2012 received the status of a central depository, in the self-regulatory National Association of Securities Market Participants (NAUFOR). The volume of investments that are involved in the economy through stock market tools depends on the factors that determine the institutional conditions for the market functioning.

The information value of report «Cash flow statement» is disclosed in the article, the possibility and expediency of applying the algorithm of forming folded cash flow on value-added tax in the «Cash flow statement» are substantiated.

State support of investment projects is facing problems of evaluation of their economical efficiency, the order of which is not described sufficiently both in theory and in methods. The economical efficiency of investment in the Novosibirsk’s waterpark is estimated in the article. The estimation is based on input-output model of the Novosibirsk region, developed in 2014, according to statistical reports of companies. This example illustrates the method proposed by the author of this work, and the problems of economical efficiency estimating and the problems of state support of investment projects.