The article considers the problem of formation of the investment attractiveness of companies in the industrial sector on the example of economic entities of the Krasnodar region, associated with the necessity to intensify the process of upgrading their production base. Special attention is paid to methodological approaches to the diagnosis of the investment attractiveness of industrial enterprises, which should be a key element of the mechanism of its management and development
The current problem of environmental pathology has
emerged because of physical, chemical and biological
factors, most of which are of anthropogenic origin.
The environmental pathology is determined by
appearance of new and unusual diseases, atypical
course of known diseases, and "rejuvenation" of some
diseases (diabetes mellitus, hypertension, myocardial
infarction and even cerebral stroke among children).
Examples of "new" diseases are environmental dioxin
syndrome; "strange" disease Minamata (paralysis,
mental retardation due to the damage to the Central
nervous system of methyl mercury accumulated in
marine food products); general immune depression –
"chemical AIDS", caused by dioxins, heavy metals,
toxic radicals, and others. Environmental issues
gradually aroused the need to allocate separate spheres
of legal regulation of public relations in the field of
natural resources and environment from negative
impacts in the course of economic activity. The task of
the law in the field of regulation of public relations
concerning the surrounding natural world – to define
rules of behavior, which will be based on the
knowledge of the natural laws. Global environmental
problems associated with degradation of natural
objects, separate ecosystems and the environment in
General, contributed to the formation within the
Russian legal system of environmental law as an
independent branch of law. The article investigates
methodological aspects of improvement of ecologicaleconomic
mechanism of management in the sphere of
nature management and environmental protection. The
legal framework of the state policy in the field of
environment protection is to ensure balanced solution
of socio-economic tasks, preservation of favorable
environment, biological diversity and natural
resources in order to meet the needs of present and
future generations, strengthening the rule of law in the
field of environmental protection and ensuring environmental security. The article defines the
interrelation between the level of pollution and the
amount of population, analyzes official data for the
Krasnodar region
There are the results of the research of risks to the customer and outsourcing company while execution of a contract of a finance and accounting outsourcing. The risks before and after the transfer of financial and accounting functions for the outsourcing were compared. The methods of developing management solutions to reduce the risks for both parties of financial and accounting outsourcing are presented. The article can be useful for managers of small and medium enterprises, financial officers, directors of companies providing services of the financial and accounting outsourcing
In this article, the general structure of technologically
complete production chain of the integrated production
system of agroindustrial complex was considered.
Three different variants of creation of the production
chains are described. The main distinctions in activity
of chains consist in a source of raw materials. Any
technologically full vertical chain includes three stages
– production of raw materials, storage and processing,
realization. Each of stages is characterized by different
situations of the risk. Stages of process of functioning
of a production chain were considered in this article.
Also, the qualitative analysis of risk for all stages is
made and the results of this analysis are considered.
Results of this analysis became a basis for
improvement of stream model for determination of
efficiency of the technological chain taking into
account a risk component. In the article, the algorithm
of an assessment of efficiency of the technological
chain of the integrated production system taking into
account a risk component at the stage of creation of a
material stream is also described
The article presents results of developing the template
architecture for an enterprise of public catering. As a
prototype for the template, we have selected the
restaurant called Phoenix. The development pattern of
architecture was based on the typical features of public
catering establishments described in the business
model. The main results of the study are: generalized
business model, built on the method developed by A.
Osterwalder, graphical layout of business processes,
implemented in the tool environment, All Fusion
Process Modeler (BPWin) and developed models of
decomposition of business processes, model business
event, the location of the model functions, integration
model, models, data architecture, class diagram,
application portfolio and technology infrastructure.
The architecture of a company of public catering may
serve as a template for other businesses whose
business model matches the business model of the
research object. We have developed a tree of
objectives and functions, the model of the enterprise,
the data architecture, technology infrastructure and
application portfolio are typical for the industry. The
results of the study have practical value and can be
used by the industry as at the design stage and
improvement
The modern approach for the assessment the client's solvency for loaning is considered in the article.This approach explains the use of scoring models to optimize the decision-making process for the loan request. The approach to systematize the credit scoring with descriptions of new methods, models and toolkits making it possible to increase opportunities of the assessment and analysis is recommended with the experiment is recommended
In the article features of implementation and development of financial innovations in commercial banks activity are considered, objective need of their application for banking is proved
The article is about modern requirements to audit
documentation in accordance with International
Standards of Audit (ISAs). As the usage of ISAs in
Russia obliges auditors to use the new approaches to
agreeing terms of audit engagement, audit planning,
obtaining audit evidence and forming audit opinion, an
auditor has to prepare new forms of audit
documentation as the result of an audit conduct. The
main standard that contains information about audit
documentation is ISA 230 «Audit documentation». It
gives definition of «audit documentation», «audit file»,
«requirements to audit documentation» etc. The author
also analyses the theses of some other ISAs that might
also contain rules of making audit documentation. For
example, ISA 210 «Agreeing the term of audit
engagements» obliges auditor to make an audit
engagement letter, ISA 501 «Audit evidence – specific
consideration for selected items» says that an auditor
should conduct inventory of materials and as the result
of it make a request for being included into in the
inventory committee etc.
In the third article from the series of the works dedi-cated to the tool methods of the research of macroeco-nomic dynamics the phase space, the phase analysis in it and their macroeconomic appendices are described. Phase pictures alongside with a parameter contain its first derivative (tendency), which in the best degree characterizes aspirations of a macroeconomic process. In a phase space, periodic economic processes (sea-sonal prevalence and cyclicity) become rather cyclic or “circular” designs, which facilitate the recognition of economic archetypes. The phase analysis has appeared new, more universal, simple, but at the same time thin, intellectual, mathematically exacted tool at the re-search of macroeconomic conjuncture. It has enabled the possibility to analyze, to represent, to visualize and to predict the development of cycles in macroeco-nomic analytically, numerically and in a graphical way
It is said, that small agrarian economy takes an important
place in the market economy, creates new
jobs, new sources of income in excessing labor resources
of the rural sector .The transformational
stages of small business development, motivation of
starting up cooperation, conditions of formation of
mixed economy is discussed. The development of
diverse economic forms is considered here. The main
ones are: small agricultural farms with low technical
and energy equipment of labor, low level of mechanization
and high level of manual labor. Small agricultural
businesses were developed in the provision
of production services in agriculture; the production
of small agricultural forms of management that are
embedded in a complex system of relations between
technological specialization with medium and large
businesses; small farms, which are independently or
in cooperation aimed at commercial implementation,
development and realization of innovations. It is
shown that today's best practices in support of small
business implement a number of avenues to reduce
tax contributions to the pension funds of entities that
use high technology; the use of tax holidays on property;
the abolition of tax on profits of small industries,
obtained through the sale of paper funds and
other assets; the extension of preferential privatization
rented small industries of real estate, with exemption
from payment of tax on value added; the
provision of annual financial aid packages to small
businesses; the transfer to the budgets of the municipalities
collected payment for the sale of patents
from small entrepreneurial activity and other areas of
support. The necessity of improving the economic
instruments, replacement of the existing inefficient structure of domestic small entities, a greater motivation
in creating new jobs, raising the living level of
participants of subjects of small forms of managing