In the article a reproduction process of material and technical base at agricultural enterprise is given and its basic tendencies and existing ways of common productive facilities reproduction are analyzed
This article investigates the development of entrepreneurial cluster set direction to support the creation of innovation clusters in Russia. In the face of increasing international competition, one of the most effective ways of development of small and medium-sized enterprises in the field of innovation is their clustering. We have discussed foreign experience of studying cluster initiatives and events on social development of the regions in the context of sociological knowledge about clusters. We have revealed the meaning of an innovation cluster and the difference between business and innovation clusters. The analysis has shown that a key advantage of the business cluster in relation to the network is the participation of state authorities, as well as functional and territorial factor. On the basis of the author's research we have highlighted a number of problems which solution has been carried out through the creation of business clusters
In the article we have considered various modern problems of domestic management accounting, as well as opinions and points of view of various authors, both Russian, and foreign, on the essence, the purposes and the problems of management accounting
The main approaches to the concept of «restructuring of managing subjects» are formulated and considered, the classification signs of restructuring are defined, the theoretical-methodical model of management by restructuring of the industrial complex of the region in the conditions of a developing economy is offered
In the article, we have considered construction concepts; we have also specified the methodical categories of management accounting for the taxation and described the administrative model of an assessment of formation of the tax reporting according to analytical data of the centers of responsibility and presented the procedures of the system analysis of informatization of the account for the taxation purposes
For many consecutive years, one of the main violations
on the results of external quality auditing control is the
improper validation of the going concern. Our studies
have shown that this problem is caused by two reasons.
First, this is the normative regulation lack of
signs of going concern’s violation. Secondly, this is
the unreasonably high role of professional judgment of
auditor in identifying and assessing the significance of
features of possible liquidation (bankruptcy).
The article summarizes the relevant aspects of legislative
regulation of going conсern, based on the innovations
of recent years. There is substantiated the assessment
of the non-compliance with legislation on the
net assets and share capital formation, with payment
discipline, violations of other regulations influence the
probability of forced entity liquidation. To solve the
second problem key inadequate identification and assessment
of the significance of the going concern features
risks have been highlighted. The main directions
of internal standardization of going concern’s auditing
are suggested and substantiated. The implementation
of these proposals will ensure the auditing principles
of objectivity, due diligence and sustainability
There were considered the controversial questions on correctness of different approaches to determination of land plot productivity, calculation of differential rental profit and their cadastre cost. There were given the different points of view on the formation of absolute, monopolistic and differential rent. There was analyzed the ratio of marginal product of land and land tax. There was established that the size of land tax is significantly lower than land rent and is at a medium quality of agricultural land 10, 3% of its level. Organizations with a high score of quality of locality and the ability to create differential rent II, pay relatively less land tax than organizations with a low score of quality of locality. It was concluded that at present a large part of the land rent remains at the disposal of agricultural organizations. The basis of valuation of land is land rent. A new methodology of cadastral valuation of lands does not account the general indicator of soil quality – a score of quality of locality. To determine the optimal level of rent is necessary to improve the technique of the state cadastral valuation of lands, compulsory registration of soil quality based on the score of quality of locality. Differential rent is formed at all sites when used in agricultural production, regardless of forms of ownership, is determined by the cost of production in relatively worse conditions, and peculiarities of formation of differential land rent in agriculture and to ensure equal opportunities for the introduction of agricultural production by means of withdrawal of land rent at employees who work in better conditions
There was considered the development of the theory of land rent, were shown the historical stages of formation of the institute of land rent in retrospective. There were cited the views to determine the rent-forming factors and formation
of the mechanism of land rent of founders of the theory of land rent – physiocrats, U.Petti, D.Ricardo, A.Smith, K.Marx, A.Marshall and other authors. As the result of study of various concepts, attitudes, methods of development of institutions
of land ownership, land rent and land payments there was made a conclusion that the land rent presents as methodological basis of determination and development of all institutions of economic regulation of land relations; in market economics the objective rent relations must appear in land tax, in rent payment for land and price of land. There were determined the discussion regulations of modern interpretation of land rent – connection of rent with elasticity of supply of production factors; classification of land rent on types; inclusion of land rent in production costs and price of produced commodity; change of land rent in the results of investments into a land plot. There was substantiated the necessity to continue the research of land rent concerning to peculiarities of modern period of development of land relations
This article is about the theory of social motivation as a tool to increase social performance in Sub Saharan countries. So in the first part we will retell the theoretical understanding of motivation and its limits and then the explanation of the concept of social motivation as an alternative to complete the existing and old form of motivation. The second part of the article will talk about social performance and how to measure it. Several techniques are available for measuring performance of an employee. But the difference is in the sources of traits or qualities to be appraised. Jobs are different and have different requirements and different opinion of the management too. The practice is difficult sometime because of different kinds of workers (factory workers, executives or salespeople), which cannot be measured with the same indicators all the time. In this article we will see some theoretical and practical models of performance appraisal based on effectiveness and efficiency at work with concrete indicators. Also the readers will understand how social motivation, when well used in a company can increase the performance and transform the work place into a livelihood place for all stakeholders. And the article will end with the conclusion in which we have a piece of advice and literature references
The revolutionary changes which have occurred owing to transformational market reforms have led to necessity of basic changes of the theoretical and methodological postulates, concerning organization and management of agrarian manufacture and business