The article examines the theoretical aspects of purposeful management of regional economic objects. We have also allocated the principles and the regularities of the target programming
Determinations of transactions and transaction costs are given in the article, types and classification of transactions and transaction costs are considered in detail. It was analyzed how size of transaction costs influenced the outsourcing problems decision.
Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons
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
The constitutional regulations of all countries guarantee their citizens the right to education. In the Republic of South Ossetia during last years we observed a process of modernization of the state. In particular, the legislation on education directed on guaranteeing the right of citizens for education has been developing. The state defined the main directions of a development of education, material and personnel resources, and also the problems in this sphere were revealed. One of key problems is insufficiency of financing of an education system which doesn't allow guaranteeing the right for education at the necessary level. The availability of educational institutions for students is essential to guarantee the right to education. Modern states establish minimum standards for primary, secondary and higher education. Thus, primary education must be universal, compulsory and free, and in case of its absence, elementary education should be encouraged or intensified. In the secondary, including vocational, education guaranteed openness and accessibility for all, including through "progressive introduction of free education". In the Russian Federation, the availability of educational institutions for students was solved comprehensively, but mainly due to the municipal reform, according to which the territory is rural and urban settlements were formed taking into account walking distance from the administrative center. The author proposes to consider similar experience for South Ossetia
The article is devoted to the internal audit improvement of accounts receivable and accounts payable of wholesale and retail organizations. There is an interpretation of internal audit from two perspectives
The research results presented in this article are intended to familiarize themselves with promising avenue to improve the quality of potato harvesters by improving the process of separation, as well as working bodies for its implementation
The article surveys the process of psychological
separation from parents in the student's age. Relevance
of the research topic is connected with the existing
problems in the modern student environment, which
include the general trends of the late maturation in
adolescents (infantilization): extension of childhood,
low achievement motivation, the lack of desire for selfdevelopment,
unwillingness to take responsibility for
their own lives. The importance of the theme is
emphasized by a number of age problems. Without
solving these problems, individual development is
almost impossible. The authors give the analysis of the
theoretical concepts of separation problems in the
domestic and foreign psychology, examine the concept
of separation in the context of different approaches to
its study. Based on the research, the definition of
separation is formulated. Separation individuation
processes are discussed in the psychoanalytic direction,
through the family system therapy, the study of the
level of intergenerational relations in the dichotomy of
"proximity - gap", the establishment of the sovereignty
of the individual, the formation of psychological space.
On the basis of the theoretical analysis the authors
categorize the types of separation as contradictory or
ambivalent, successful, crisis, conflict categorization
and give the characteristics of each type and its impact on the resolution of the separation conflict
The article is devoted to the analysis of the concept of
legal capacity, which is one of the fundamental concepts
in the science of civil law. The authors have covered
approaches to the disclosure of this concept in the legal
systems of foreign countries. The common features
inherent in all considered variants of interpretation were
revealed. Legal capacity is a sufficient criterion for
establishing the fact of the legal existence of a legal
entity. In accordance with Art. 17 of the Civil Code of the
Russian Federation, legal capacity is the ability of an
individual to have rights and bear responsibilities. The
emergence of the legal capacity of an individual is
determined by the moment of his birth (clause 2 of Article
17 of the Civil Code of the Russian Federation).
Accordingly, the termination of legal capacity is
determined by the moment of biological death (clause 2
of Article 17 of the Civil Code of the Russian Federation),
since the subject of law no longer exists. If the person has
been declared dead, but in fact is alive, this does not
detract from his legal capacity, he automatically continues
to use his legal capacity, respectively to enjoy the full
range of rights and bear the responsibilities. In the
scientific literature, both passive and active legal capacity
are distinguished. The authors study different approaches,
shows the lack of a common understanding of legal
capacity, but all analyzed doctrinal approaches have a
common feature - all reflections concern a certain person,
his rights and duties. The authors concluded that the key
component of legal capacity is the ability to be a subject
of statutory rights and obligations
In the article, various treatments of concepts of region, regional social and economic system and cluster are considered. On the basis of synthesis of the studied approaches, definition regional power marketing cluster is made