Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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224 kb

PROBLEMS OF FORMATION AND DEVELOPMENT OF THE INFRASTRUCTURE OF THE INNOVATION ECOSYSTEM OF THE KNOWLEDGE ECONOMY AS A PART OF AGRARIAN AND INDUSTRIAL COMPLEX OF THE REGION

abstract 1231609039 issue 123 pp. 583 – 604 30.11.2016 ru 750
The article deals with the evolution of content of innovative systems from the traditional to the innovative ecosystems (IES). It is noted that this transformation of terminology is not mechanistic, and describes changes of essence. Problems of IES and problems of management of medium systems are formulated. System - integration - reproduction approach in regional innovative policy and the principles of its implementation are offered. Classification of infrastructure facilities of regional IES is presented. Necessary conditions of forming of innovation ecosystems are allocated: awareness by society the need of innovative development, the choice of strategic priorities, high level of science funding, the high (global) level of education, the relevant legislation in the field of financing, the taxation, create of the innovative organizations, and also decrease in bureaucratic procedures in the sphere of innovative business, commercialization and a transfer of technologies. The stages of forming are allocated in the organization of IES: inventory, purpose saving and concentration of tangible, intangible, investment and human capitals (resources) which are adequate to the features of the chosen megatrend of development of the macro region; transformations of region economy, forming of regional sector of knowledge economy and innovative regional ecosystem; scientific and innovation - technological breakthrough; the maturity of regional scientific centers and innovation ecosystem; development of the technoeconomic paradigms
220 kb

THE DIVERSITY OF CONTROLLING DOMAINS AND INSTRUMENTS

abstract 1231609046 issue 123 pp. 688 – 707 30.11.2016 ru 240
In modern conditions of quantitative and qualitative degradation of science in general and economics in particular, especially in our country, the scientific direction of "Controlling" stands out not only for its activity, but also the rapid intensive and extensive growth. This work is the summary of the main publications of scientific results on controlling obtained at the Laboratory of economicmathematical methods in controlling of Scientific and Educational Center "Controlling and management innovations" of Bauman Moscow State Technical University. We discuss the concept of "method", "tool", "mechanism", "algorithm" in relation to the Controlling. Adequate use of these terms is necessary for the formulation of sound scientific results, and to provide their perception of the scientific community. Innovations in the field of management in industry and other sectors of the economy based, in particular, on the use of new adequate organizational and economic methods. Controlling in this area - it is the development of relevant management procedures used and the newly established (implanted) organizational and economic methods to the task. Development, systematization and application of modern mathematical tools of controlling are the main theme of our work. We have considered the problems of controlling new areas - controlling risks, quality controlling, controlling organizational and economic support for control tasks in the aerospace industry, controlling research activities. We have also obtained new scientific results in controlling personnel and ecological safety controlling
123 kb

POLICY OF STATE REGULATION IN THE SPHERE OF HOUSING AND COMMUNAL SERVICES

abstract 1231609051 issue 123 pp. 773 – 782 30.11.2016 ru 485
In this work we consider criteria determining the amount of a payment, and also the Rule of content of a common property in the apartment house; the article contains recommendations promoting to increase quality of management of a housing stock; the possible actions promoting system change of the principles of improvement and forming of the public environment are provided
129 kb

THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS

abstract 1231609053 issue 123 pp. 793 – 802 30.11.2016 ru 469
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
225 kb

ANALYSIS OF EFFICIENCY OF AUTOMATION OF LEGISLATIVE ACTIVITY OF ZSK

abstract 1231609055 issue 123 pp. 815 – 826 30.11.2016 ru 532
The article deals with problems in the field of automation of legislative activity of ZSK and contains offers on their decision. Public authorities and local governments are faced by tasks of creation of conditions for improvement of quality of the state and municipal services, cost reductions on content of the state machine and increase of efficiency of its activities with use of modern information technologies. Implementation of the automated execution of processes, electronic templates of documents, electronic drafts of the agenda — all this can give the chance to move to qualitatively new level of overall performance
183 kb

INSURANCE PREMIUMS: HISTORICAL ASPECTS AND INNOVATIONS

abstract 1231609056 issue 123 pp. 827 – 840 30.11.2016 ru 285
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
146 kb

THE MAIN DIRECTIONS OF IMPROVEMENT OF TAX ACCOUNTING IN AGRICULTURAL COMPANIES

abstract 1231609058 issue 123 pp. 856 – 866 30.11.2016 ru 458
Nowadays forming an image of a conscientious taxpayer is a strategic trend of development of plenty of agricultural organizations as it provides the market value and stability of business. However, methods of fiscal regulation require accurate and actual information concerning management of tax risks and ensuring transparency of implementation of the taxation. While paying a unified agricultural tax (UAT), organizations face certain inconveniences and complications of calculation of taxable base. In this article, we consider benefits and shortcomings of a unified agricultural tax, and propose an option of decreasing in tax risks by integration of a new developed tax register
171 kb

ADAPTATION OF COMPANIES TO THE CRISIS CONDITIONS OF THE ENVIRONMENT

abstract 1231609066 issue 123 pp. 943 – 955 30.11.2016 ru 456
The submitted article is devoted to adaptation of the enterprise to crisis environmental conditions. Crisis management includes a complex of the methods applied in different functional subsystems of management. Social technologies, methods of the economic analysis, forecasting, development of difficult investment projects and anti-recessionary programs, plans of restructuring and reorganization — are applied in a complex to the timely prevention and overcoming of crises. Crisis management includes set of knowledge and results of the analysis of practical experience which are directed to optimization of mechanisms of regulation of systems, identifications of the hidden resources, and development potential at a difficult stage of development. Specifics of crisis management are connected with need of adoption of difficult administrative decisions in the conditions of limited financial means, big degree of uncertainty and risk. The problem of establishing effective crisis management at the enterprises is difficult in the practical relation and demands the most serious study in the methodical plan. During system transformation in Russia this problem became almost vital, defining a real survival of a manufacturing sector our economy. In this regard, studying of features of crisis management in Russia in modern conditions is not only is actual, but also essential for survival and functioning of enterprises and organizations
213 kb

EFFECTIVE MANAGEMENT OF AGRIBUSINESS AND CLEANER PRODUCTION

abstract 1231609072 issue 123 pp. 1038 – 1048 30.11.2016 ru 564
The article deals with the problem of increasing the efficiency of managing agricultural business in modern conditions of implementation of the federal target program for the conservation and restoration of soil. The article presents an analysis of trends in the growth rates of the main indicators of agribusiness management and evaluation of land use ecologization. Assessment of the dynamics of production and economic performance of agribusiness management and ecologization and their relationships
182 kb

IMPLEMENTATION OF SYSTEM OF CONTROLLING IN ROSTELECOM - THE SUCCESS FACTOR OF THE ORGANIZATION

abstract 1231609074 issue 123 pp. 1066 – 1076 30.11.2016 ru 531
The article deals with tendencies of development of the Russian market of telecommunication services. Measure calculation of the monopoly power of the organization and concentration in the industry market is carried out. The factors of influence on creation of system of controlling in Rostelecom allowing to provide conditions for long-term prospects of the organization and expectations of all concerned parties are determined. Implementation of system of controlling in the organization is offered
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