The article is devoted to the analysis of the evolution of
the concept of “cluster”. The origination of the cluster
theory and its development stages are traced in the
article. The research shows that cluster approach is the
most promising. A definition of “tourist recreational
cluster” is suggested
The purpose of this article consists in disclosure of key
theoretical and practical questions of introduction of a
concept "green logistics" for increase of activity
efficiency of economic entities in agro-industrial
sector and decrease in level of negative impact of this
sector on a global ecosystem taking into account the
happening global transformations in world economy.
Within this article, various aspects characterizing
world economic, ecological, technological trends that
define the future of a modern civilization were studied.
It allowed concretizing the main ideas of use of green
logistics in agro-industrial sector. The business model
for the agricultural enterprises and farms based on
ecologically responsible logistic approach is offered
considers transformation of world economy (transition
from wasteful and to a sustainable development and
green economy), the directions of ecological trends.
For agro-industrial sector use of a concept "green logistics" it at the same time both a way of
optimization of expenses, and a way of formation of
business reputation of the new quality focused on
increase of ecological and social responsibility of
business of the agricultural enterprises and farms. The
green logistics used in agro-industrial sector allows to
reduce the level of environmental risks which are
connected with production of agricultural raw
materials and finished agricultural goods
In the given article, we describe an approach to the
formation of learning environment optimal structure
based on logical price tools using through statistical
assessment of universities rank distribution. The
actuality of this approach is based on the analysis of
modern methods to the formation of the university
landscape and assessment of a number of systemic
problems of universities’ structure transformation,
which consists in the disproportion reinforcement and
reducing the variety of educational programmes and
research schools, which prevents its effective
development. The postulates of institutional university
transformations based on the pragmatic paradigms
providing stability and progressive development of the
system in its self-development and evolution process
are proposed as a methodological concept of using the
statements of the cenoses theory. The logical price
analysis of the Russian universities structure in 2015
conducted above has confirmed the proposed
hypotheses, showing statistical coupling of university
environment elements, their relatively systematic
instability and structural imbalances. The educational
system assessment as a cenosis allowed to reveal
points of the required impact factor, state intervention
direction in the distribution structuring, possible
limitations associated with the implementation of large
universities support programmes. The proposed
approach has a high level of reality objective
assessment and may be used when making long-term
strategic decisions
This article discusses the stages of development of the Russian bookkeeping, namely the audit activity, within international standards. There is a detailed analysis of the stages of formation of audit legislation also careful studies of influence of certain social, economic, and historical factors in the development of the bookkeeping. The key factors of influence to regulate auditing activities by the state are reviewed in the article. The article reveals information about the sense of amending the legislative framework, and main ways of standards development of the auditing in Russia at different stages. The article reviewed legal standards in the field of bookkeeping. There was also presented international experience to solve the problem base on contrasting countries with different approaches to the development of the regulatory legal framework in the field of audit. The article reviewed practical aspects of usage of the modified regulation in bookkeeping
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS) 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS) 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops
The article discusses the development of e-government
concept and the key factors that have a major impact on
this process. In this study, the external environment is
defined and we have specified the inner enlarged
structure of the system. The influence on the
development of the concept is exploring with factors of
external and internal environment. The influence of
factors on the formation of the paradigm of egovernment
is showing on the example of historical
development. Further, successful practice in the
establishment of e-government are analyzed and then
are noted some problems arising in this process. The
accumulated international and local experience is
studied in this area, that is reflected in list of practical
experiments and theoretical studies by group of
scientists. E-government is examined not only as the
management structure, but also as the information
technology system. Key trends are analyzed and the
impact of factors is discovered in relation to selected
components of the system of e-government. The article
reveals the factors responsible for the success of egovernment
implementation and the factors that
increase the risk on the project. Low-level factors are
grouped on its subjects to identify the basic and
secondary groups of factors, which affect selected
elements of the system. It defines the elements of egovernment
affected with the general impact
Delinquents and criminals in the economy, actively
apply modern tools of implementation of economic
relations while using the so-called "gaps" and
inadequacies in the law. Often, to prove intentional
sequence of interrelated transactions between
counterparties for public authorities authorized in the
field of Economics is quite difficult. The main problem
is the lack of information about the facts of economic
life that took place in the economic system of the
administrative-territorial education and beyond. On the
other hand, economic actors have difficulty when
choosing a contractor, the burden of control activities
and the need of proving innocence. Implementation of
measures to stimulate sectors of the economy faced a
challenge of bringing the right information and the
willingness of subjects to participate in their
implementation. There are professional illiteracy and
the lack of necessary information about the rules of
participation in the stimulus package, as well as
practices and examples of economic behavior. The
authors propose the use of the resource of a uniform
accounting system, allowing solving the task of
eliminating the above difficulties. The article presents
the procedure for its application in individual cases for
the implementation of economic operations,
implementation of control measures. We have also
investigated the circumstances and conditions of its
application
The article noted that the aggravation of the problem of
economic sustainability of agricultural organizations in
the modern market economy, caused by the influence of
the complex as a deterrent, and potentially contributing
to internal and external factors, showing up at all stages
of the reproductive process. Investigation of this
problem has allowed allocating and justifying the most
important factors, classified in the context of
organizational, economic, innovation and investment,
financial and social components, affecting the process
of ensuring the economic sustainability of agricultural
organizations, taking into account the specific
conditions of their operation. Among the constraints, we
highlighted the high cost of borrowing, the fiscal tax
policy, price disparity, lack of working capital, high
financial risks and depreciation of fixed assets, low
production efficiency, aging staff, lack of highly
qualified personnel, and others. Among the factors
conducive to economic stability, we defined such
factors as loans, incentives, insurance, government
support, the intensification of innovation, use of new
resource-saving technologies, modernization and
reconstruction of production, increasing the
responsibility of the business, improving human
resources and others. The proposed classification by the
nature of influence on the object of control in the
context of structural and functional components enables
the development of mechanisms and tools to increase
agricultural organizations adaptation to the changing
environment. The author concludes that by taking into
account all the factors and the formation of an effective
management system based on agroeconomically
harmonious coordination of market mechanisms and
government regulation, it is really possible to achieve
economic growth that will create the conditions for balanced, sustainable and socially-oriented economic
development
Volumes of funds on the activities of the program Development of the poultry in the Krasnodar Territory are presented for 2011-2013 and the years of its implementation; the evaluation criteria to achieve the targeted poultry industry program in the Krasnodar region. The results of production capacities in the livestock in the reporting period are considered. Investment projects in the sector of the Krasnodar Territory Poultry are analyzed and their prospects for the implementation and compliance with consumer preferences are assessed. State program of the Krasnodar Territory Development of agriculture and regulation of markets for agricultural products, raw materials and food (term implementation of the program 2016-2021) is described in the section on livestock subsector funding. The main issues of the agrarian and industrial complex development in the Krasnodar Region are considered. Target indicators for state program Development of agriculture and regulation of markets for agricultural products, raw materials and food are given. The need for state support of poultry subjects of agribusiness industry of the Krasnodar Territory activity in modern conditions to meet the basic needs of the population and guests of the Krasnodar Territory and the further formation and development of the market of poultry products in the region and pointed out