Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
AGRIS logo UlrichsWeb logo DOAJ logo
Search by author's name Search by title
Sort by: Date Title Views
304 kb

THE PROBLEM OF YOUTH EMPLOYMENT IN THE CONTEXT OF THE EDUCATION MARKET AND THE LABOR MARKET MISMATCH

abstract 1201606086 issue 120 pp. 1289 – 1304 30.06.2016 ru 636
The article deals with the problems of youth employment in the context of inconsistency of educational services market and labor market. It analyzes the main trends in youth employment, values in the professional working environment, problems of employment of young specialists, the reasons causing youth unemployment. It is noted that the imbalance in the labor market and the education market is one of the causes of youth unemployment. The author addresses youth employment issues from the perspective of a comprehensive and systematic approach, draws attention to youth employment as an urgent and long-term task of the state socioeconomic policy. There have been identified priority areas for the implementation of employment policies that will contribute to the effective solution of problems of the youth labor market segment development. The work proposes a number of specific measures required for solving the existing problems of youth employment, as well as for increasing the level of social adaptation of this category of labor resources in the Russian economy
137 kb

THE PRINCIPLE OF «EMPLOYEE INVOLVEMENT» IN THE UNIVERSITIES SYSTEM OF QUALITY MANAGEMENT

abstract 1201606090 issue 120 pp. 1352 – 1363 30.06.2016 ru 374
The article is devoted to determining the importance of the involvement of the staff in the quality management system of the organization on the example of the teaching staff of higher educational institutions. The article analyzes the situation of teachers in the management of quality control system of the higher education institution in the transition to the new federal state educational standards. The teaching staff is defined as the most important link in the quality management system of higher education institution, on which the organizational culture of the higher educational institutions, the internal climate of the organization, the process of education in practice. In the article, it is determined that the level of involvement of staff in the activities of the educational organization determines the extent of its success. Now in accordance with the competency universities approach requires new approaches to personnel management, since the spent years working with staff in the current conditions will not give the desired effect. The article lists the elements of the implementation of the «Employee involvement» principle, features educational activities at the university. Professional development is considered as the training of teachers for the reform and modernization of higher education. It noted the most relevant competences of high school teachers. In conclusion, the main challenges faced by the university in order to improve the quality management system of higher education institutions and the successful implementation of the principle of “Employee involvement”
885 kb

PROSPECTS AND TRENDS OF THE DEVELOPMENT OF THE INVESTMENT AND INNOVATION ACTIVITY OF THE KRASNODAR REGION

abstract 1201606098 issue 120 pp. 1450 – 1469 30.06.2016 ru 424
The efficient investment and innovation activity in the region is one of the key factors of its successful development. It is the process of implementation of the results of intellectual work in different types of property and intellectual values that have monetary value invested in the objects of entrepreneurial and other activities. The article considers the concept of the "investment and innovation policy" in the region. The importance of the investment and innovation potential of the region is substantiated. The factors that determine its state and development are considered. The approaches to the analysis of formation and implementation of the investment and innovation capacity in the region are defined. There was presented the legal framework regulating the investment and innovation activities of the Krasnodar Territory. The basic problems of the development of the innovative activity of the Krasnodar region, requiring the operative solutions were revealed. The basic foundations and organizations involved in the innovation of the Krasnodar region were presented. The main tool of the innovation policy of the Krasnodar region has been defined by the regional innovation center including the following elements of the infrastructure: a business- incubator of the innovative type, an engineering center and a center of prototyping. There was presented the characteristic of the main activities of the infrastructure of the Regional Innovation Centre. The information on the creation of the innovative Internet portal of the Krasnodar region and the creation of regional crowdfunding platforms on its base were cited. The dynamics of the main indicators of the innovative activity in the Russian Federation, the Southern Federal District and the Krasnodar region are given
279 kb

INTEGRATED REPORTING AS A BASIS FOR ESSENTIALITY INCREASING OF ACCOUNTING INFORMATION

abstract 1201606101 issue 120 pp. 1509 – 1529 30.06.2016 ru 423
Basic information files that revealing external users with information about the organization are the accounting financial statements. Reforms of the national accounting led to reduction of reporting forms informativeness and removal of transcripts. There was an obvious need for the formation of statements that reveals a wider range of indicators. Thus, integrated reporting can be such information array. Integrated reporting is the accounting tool, the information array about the organization. Integrated reporting includes such positions, as: a set of indicators characterized the economic, social and environmental aspects of the entity; the corporate management system that allows interested users to track the process of entity’s value creation and to form an opinion about its economic value. This type of reporting will be able to shape in accordance with the proposed methodological document "Rules of integrated reporting formation". This document assumes the following structure of integrated reporting: relevant information about the organization, historical information, environmental information, social information, innovation, internal control system, decoding of the financial statements, analysis of financial condition and financial results
237 kb

ANALYSIS OF EXTERNAL ENVIRONMENT, FACTORS OF FORMING OF COMPETITIVENESS AND STRATEGIC DEVELOPMENT OF A COMMERCIAL BANK

abstract 1201606106 issue 120 pp. 1606 – 1616 30.06.2016 ru 408
The article is devoted to carrying out problems to commercial banks of the analysis of external environment of the functioning. Results of this analysis must be taken into account in case of determination of a circle of concerned parties, their requirements and expectations in a scope of the quality management system. Also, when forming a network of the processes providing goal achievement of the organization when forming competitiveness and strategic development. In the article the purposes of commercial bank are analyzed, the influencing factors and conditions of interaction of bank with concerned parties are determined. The assessment of a provision of commercial bank in external environment is given and scopes of quality management system are established
279 kb

RATIONAL USE OF THE LANDS OF THE REPUBLIC OF ADYGEA IN THE CONDITIONS OF IMPORT SUBSTITUTION

abstract 1201606108 issue 120 pp. 1629 – 1643 30.06.2016 ru 414
Today, in the conditions of import substitution, the question of increase of cost efficiency of use of land resources with ensuring their rational use especially is particularly acute. One of priority problems of effective management of land resources is transition to a steady economic system, which has to provide optimum balance of consumption and reproduction of natural resources. In the article, we have assessed the current status of the land fund of the Republic of Adygea. On the basis of the retrospective analysis a number of the main problems which are not providing rational use of lands is revealed. Need of work on planning and the organization of rational use of the lands of Adygea is proved. It is offered to develop the target program for a sustainable development of agrarian capacity of the region, which will be performed, with quality control of land use and the organization of technical, economic actions for reproduction of land resources in the territory of the region. In this context implementation of land management works on planning and the organization of rational use and protection of lands has to have positive influence on elimination of negative effects of use of land resources of the Republic of Adygea
345 kb

SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS

abstract 1201606100 issue 120 pp. 1495 – 1508 30.06.2016 ru 376
This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
272 kb

DEVELOPMENT OF SOLIDARY INFORMATION ECONOMY

abstract 1211607007 issue 121 pp. 262 – 291 30.09.2016 ru 616
We are developing a new organizational-economic theory - solidary information economy, based on the views of Aristotle. The name of this theory has changed over time. Initially, we used the term "nonformal information economy of the future", and then began to use the term "solidary information economy." In connection with Biocosmology and neo-Aristotelism preferred is an adequate term "functionalist organic information economy". This article summarizes the first phase of work on the solidary information economy. We have analyzed the array of publications. The main problems are discussed, the solution of which is devoted to research related to the considered basic organizational and economic theory. The founder of the economic theory is Aristotle. We discuss Aristotle's positions, on which the economic theory is based, in particular, solidary information economy. We prove that the market economy has remained in the XIX century and the mainstream in modern economic science - justification of insolvency of a market economy and the need to move to a planned system of economic management. We examine the impact of ICT on economic activity. We develop the approaches to decision-making in the solidary information economy. On the basis of modern decision theory (especially expert procedures) and informationcommunication technologies people can get rid of chrematistics and will understand the term of "economy" according to Aristotle
281 kb

DECISION SUPPORT SYSTEM FOR SELECTING THE METHOD OF PURCHASE OF SOFTWARE

abstract 1211607012 issue 121 pp. 357 – 366 30.09.2016 ru 784
The research is devoted to the problem of selecting the software acquisition method for the company. To solve this problem the decision support system which allows automating the process of selecting the software acquisition method was developed. The existing methods of software acquisition were reviewed in the article, as well as the analysis of possibility of their comparison was conducted. This analysis showed that the research should be limited to two alternatives - purchase of licensed program and using Software as a Service (SaaS). We substantiated the necessity of a mechanism that would allow the company to determine with a high degree of accuracy which software acquisition method was the most preferred. This mechanism was implemented in the framework of a decision support system consisting of three main blocks: database, model base and interface. The basis of the model base consisted of indicators calculated on the various methods for assessing the economic efficiency of information technologies. The above methods were ranked in descending order of their informativeness. Based on these results the algorithm of choice of software, the acquisition method was proposed. This algorithm formed the basis of the decision support system which block diagram is also presented in the article. It is expected that the developed decision support system will enhance the validity of the decisions made, reduce the complexity of the calculations, and minimize losses associated with acceptance of erroneous decisions
147 kb

ENHANCING THE ROLE OF THE STATE REGULATION IN MANAGING DEVELOPMENT OF AGRICULTURAL PRODUCTION

abstract 1211607022 issue 121 pp. 499 – 510 30.09.2016 ru 697
Domestic and foreign experience of operation of the segment of "small" rural economy shows that its capabilities are still being used not completely out of the difficulties and risks of development. The main reason for the slow dynamics of the modern development of subjects of small farming (SAF), according to the authors, is the inaccessibility of the credit market in this sphere since the key rate of the Central Bank at 10.5%, which is too high and, therefore, significantly reduces the efficiency of the investments in this risky industrial sector. In addition, the most narrow «neck bottle» is remaining a unit of realization of products of small businesses. The authors propose a refined definition of "small agricultural businesses" that differs from the previous definitions by its conciseness and by including small enterprises of not only 1-st production, but also the 2-nd processing of agricultural sector. The study revealed that the most distinctive features of small agricultural forms are: high autonomy, independence, and self-protection from adverse environmental factors. The authors propose to adjust the long-term regional development program, and suggest the method of determining the capacity of the market for products of small agricultural farms with possibilities of a differentiated accounting of consumers by their income, residency, and consumption of domestic and other animals. They believe that the problem of affordability of lending and perfecting of system of marketing of small agricultural farming today is largely able to solve with the multi-level agricultural credit and sales-living cooperatives. The authors believe that the government should create a high-in-demand SAF productive assets and then transfer them to the operational management of cooperatives, with subsequent transformation of them into equity of the small participants of cooperatives
.