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”
The article presents an algorithm for constructing an
expert system for quantitative bankruptcy risk
estimation of small agricultural enterprises. Fuzzy logic
analysis methodology in the form of fuzzy inference
system was put as a basis for this development,
classically including five steps: fuzzy rules base
forming, fuzzification, aggregation, intensification,
defuzzification. All the calculations were performed
using MATLAB 2012 software package including
Fuzzy module. Demand and costs of production were
proposed as main factors influencing bankruptcy risk.
Quantitative estimations of input parameters were
determined by 100-point scale on the basis of expert
estimations, and after that variables were fuzzificated in
the form of trapezoid numbers as most common in
fuzzy logic analysis (after triangular). Besides
quantitative estimation of bankruptcy risk a surface of
fuzzy inference was constructed, allowing to determine
dependence between output variable’s values and input
variables’ values of original bankruptcy risk model, as
well as necessary values of input variables values to
reach acceptable level by experts
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
Methodical approaches to assessment of stability of reproduction processes which cornerstone formation of system of the balanced indicators which is based on coordination of functional and system-wide stability is are developed. The system of estimated indicators of stability is offered. The analytical model of assessment of stability providing the choice of criteria of efficiency and formation of system of estimated indicators is developed, as well as the analysis of dynamics of the external influencing factors, productive and economic indicators, financial and economic indicators; identification of the most characteristic and significant functional interrelations and dimension of interference of factors; assessment of reproduction opportunities of subjects of branch business. Calculation of an integrated indicator of financial and economic stability is performed. The complex assessment of stability providing combination of private indicators of eco-economic, technological and economic, financial and economic stability in an integrated indicator by means of methods of multidimensional correlation is given. The analysis of the factors influencing the level of stability and efficiency allowing estimating reproduction opportunities of the economic entities making grapes and wine-making production to define interrelations and interferences between resultant indicators and factorial signs and also to designate the arising disproportions is carried out. The generalizing characteristic of the macroeconomic, market and production factors influencing stability of reproduction processes in industrial wine growing is given. Based on the carried-out analysis of the factors causing stability and efficiency of reproduction processes in industrial production of grapes, the main reasons reducing stability of branch production are established
The article is devoted to the assessment of market
price of real estate objects with the help of the most
spread formalized and non-formalized methods on
practice, mainly: expert valuation, score method,
correlation-regression analysis, method of net
modeling which allowed to determine the cost of 1
km2 of real estate taking into account the updating.
There was conducted the calculation of updating
which is done by the determination of the recoupment
term on production real estate and on objects of
energetic in average throughout Russia (on public
offers of realization of investment projects, on analytic
articles), determination of profitability of specialized
and non-specialized real estate (as a sign which is
reverse recoupment term), determination of updating
(multiplier) on purpose to the cost of land plot, as the
relation of coefficients of a discount (coefficient of the
discount of non-specialized objects to the coefficient
of specialized objects)
The article deals with the analysis of Russian tourists
coming abroad and to Russian resorts, particular, to the
Krasnodar region. The criteria of choosing of recreation
places is delivered, according to it the assessment
of competitiveness of beach rest on the Azov and
Black Sea coast is given. The main regional problems
of seacoast beach resort development were worked out.
The article presents a vast analysis of special problems
and limitations, that are involved in groups (financeeconomic,
technological and ecological, institutional,
marketing). The author gives the complex solution to
these problems
The article covers the theoretical aspects of the
regional investment and innovation policy and the
investment potential of the region. The key task of
regional investment and innovation policy is defined
ensuring innovation and reproduction of growth for by
using the competitive advantages of the region. The
analysis of distribution of the Russian regions on a
rating of the investment climate and the characteristic
of regions with the smallest and greatest investment
risk is submitted. It is revealed that the Krasnodar
region, speaking of the investment potential, within the
last two years surely takes the fourth place among
regions of Russia, and the share of Kuban in the
Russia's investment potential has made 2,856%. Thus,
the favorable investment climate of the Krasnodar
region develops at the expense of the following factors:
convenient geographical position, the developed
transport infrastructure, availability of unique
recreational resources, attractive sales markets,
positive climatic conditions and reserves of minerals.
We have defined the essence and the main directions
of development of the investment and innovation
capacity of the region on the example of the Krasnodar
region, which include: technology modernization and
structural adjustment of the region; forming and
continuous organizational support of regional projects
and programs; stimulation of development acting and
creation of new innovation, scientific production and
scientific and technical structures. The scheme of
carrying out monitoring of development of the
innovation capacity of the region and the scheme of
organizational and economic ensuring implementation
of the investment and innovation policy of the region
have also been developed
Need of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated
Modern trends of development of economic relations
are not devoid of problems. The globalization of
economic relations, development of communication
network has opened a lot of abuse, incorrectly built
relationships with contractors and agencies
administration, well-known difficulties and
shortcomings of law enforcement. The study showed
that the weight of these circumstances caused the
absence of an organized system of registration,
formation, compilation, analysis and presentation of
information. Collectively it is nothing like the
attributes of the accounting system. The development
of accounting in the region and the country as a whole
in the direction of generalization of accounting
information on all economic entities and other
economic actors, becomes the requirement of time.
The authors proposed the principles of the
organization's user systems through a single automated
account management system. Defined the functional
role of each participant in such system. Much of the
information comes from the so-called user agents – the
authority of the state machinery and economic entities
authorized in the formation and presentation of the
required accounting information. The rules of the
proposed system will provide the consistency required
functionality of each participant and access to some
form of economic information through economic
roadmap. The implementation of the proposed
accounting system will allow to define rules of
functioning of the uniform economic space of the
country, which will make possible the implementation
of economic policies more effective, will allow to
disseminate the experience of effective ministries in all
areas of economic space
The role of a portfolio of securities, difficult financial products consists, on the one hand in investment for the purpose of obtaining the income, and on the other hand for the stress - testings is more whole. Issuers raise money for development of activity by means of issue of securities. Carrying out operations on attraction of the subordinated loans, the organization increases the capital, creating difficult financial products which allow to reduce risks, to extend the period of obtaining the stable income. Formation of the portfolio consisting of difficult financial products is an acquisition of the market conditions of securities which are selected in the course of the analysis. Implementation of assessment of efficiency of a portfolio is carried out on the basis of the criteria important for the strategy of investors set initially. Revision and change of a portfolio is carried out as necessary that most often can result from considerable changes of market policy, in particular if the investor assumes that these changes are adverse and steady