Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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1297 kb

OPTIMIZATION OF TAXATION IN APPLYING UNIFIED TAX OF IMPUTED INCOME AND SIMPLIFIED SYSTEM OF TAXATION OF INDIVIDUAL ENTREPRENEURS

abstract 0961402062 issue 96 pp. 872 – 882 28.02.2014 ru 1465
This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
394 kb

THE DEVELOPMENT OF TOURISM INDUSTRY IN THE KRASNODAR REGION IN THE POST-OLYMPIC PERIOD

abstract 1121508091 issue 112 pp. 1244 – 1255 30.10.2015 ru 1465
The article is devoted to the contemporary development of the tourism industry in the Krasnodar region in the post-Olympic period. We have considered main directions of improving the attractiveness of tourism sector for foreign tourists. There were found the advantages of the touristrecreational base of the Krasnodar region, providing its tourist potential. Sanatorium, resort and tourist complex of the Krasnodar region line with the priorities of social-economic development of Russia and determines the special status of the region in the economy of the country. We have analyzed the dynamics of entry of foreign nationals for the purpose of tourism. There were identified the country with the highest tourist arrivals. We have studied the regulatory-legal framework, regulating tourist activity in the region and considered one of the ways of state regulation of the tourism industry by conducting classification of hotels and other accommodation facilities. The main economic effect from the introduction of a system of classification of hotels is to improve the quality of service, competitiveness and legalization of small accommodation facilities. It emphasizes the uniqueness of Sochi city as a key tourist destination for international tourism promotion not only in the region but also in the country. It presents an overview of the modern state and use of the sports of the Olympic Games, the infrastructure of Sochi, identified tools for promoting inbound tourism. Despite the positive results achieved in the development of the tourism industry in the Krasnodar region, it is necessary to solve a number of tasks to increase the attractiveness of tourism in the region. Thus, the priorities should include: creation of a competitive tourism product, leveling the seasonality factor and provide year-round operation of sports facilities and other infrastructure of Sochi in the postOlympic period
211 kb

ORGANIZATIONAL-ECONOMIC MODELING OF THE CONTROL PROBLEMS OF ECONOMIC UNITS

abstract 0871303053 issue 87 pp. 672 – 698 30.03.2013 ru 1467
The management was established in Bauman Mos-cow State Technical University. The core of the economic theory is engineering economics, above all - product lifecycle management, controlling and organizational-economic modelling. The article illustrates how economists and managers can help teams to achieve innovation
830 kb

REGIONAL DISPARITIES IN THE RUSSIAN FEDERATION

abstract 0841210022 issue 84 pp. 272 – 283 28.12.2012 ru 1468
The article analyzes the scale, dynamics, and structures of the regional disparities in the Russian economic space in the period from 1998 to 2010. There were done international comparisons of regional disparities in Russia, developed countries and China. The Gini coefficient and the Theil entropy index were used while calculating
282 kb

MODERN APPROACHES TO THE MODELING OF THE COMPETITIVE PROCESS

abstract 0991405030 issue 99 pp. 460 – 483 30.05.2014 ru 1470
This article discusses the forming methodology development and implementation of competitive strategy of industrial enterprises, based on the simulation of structural models of competition
152 kb

THE ECONOMIC METHODS AND THE INSTITUTE OF INFORMATION TECHNOLOGIES FOR PLANNING OF NATURE-CONSERVATION MEASURES FOR THE PREVENTION OF EMERGENCY SITUATION

abstract 0861302057 issue 86 pp. 810 – 825 28.02.2013 ru 1472
The article presents the economic methods and the Institute of information technologies for planning of nature-conservation measures for the prevention of emergency situation, taking into account the change of the conditions of budget financing and attraction of mixed sources, distribution facilities of water-economic systems of different forms of property-public
995 kb

PLACE AND ROLE OF PUBLIC-TO-PRIVATE PARTNERSHIP INSTRUMENTS IN THE INDUSTRIAL POLICY OF THE REGION

abstract 0931309017 issue 93 pp. 244 – 254 30.11.2013 ru 1474
The article is devoted to the generation and use of public-private partnership instruments in the formation of regional industrial policy. Great attention is paid to the mechanisms of integration of efforts of the state and corporate sector in the course of the development of industrial business in the region. We have also considered and classified the measures of public-private partnership, defined the goals of the state in the process of industrial development of the region
131 kb

MODELING OF ECONOMIC REALITY: DIRECTIONS OF OPTIMIZATION

abstract 0971403031 issue 97 pp. 418 – 429 31.03.2014 ru 1474
The urgency of improving the economic reality modeling for the development of modern economic science is shown; the problems in this area are identified. The system of models, which should be used at social economy research and its structural elements are presented. Models of human being and economy of the philosophical and methodological plan are offered for research of economic reality in the society
143 kb

RESEARCH OF FOREIGN EXPERIENCE OF LOGISTICS FORMATION

abstract 0991405061 issue 99 pp. 884 – 896 30.05.2014 ru 1474
Objective need of Russian national logistics system formation have been substantiated. The review of global logistics infrastructure has been made as well. Characteristics of the organization and modalities of logistics systems of leading foreign countries have been researched. On the basis of summarizing foreign experience we have made conclusions about the possibility of its use in the development of the domestic logistic model
132 kb

PRIVATE LABEL AS AN IMPROVING FACTOR OF THE COMPETITIVENESS OF RETAIL CHAINS

abstract 0991405105 issue 99 pp. 1500 – 1507 30.05.2014 ru 1475
The article considers the main feature and role of private label of retail chains. The product categories and CTM-classification are marked out in there. A positive experience in creating and promotion of CTM on the example of the "Magnit" company is also considered
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