The relevance of the causes, results and consequences study of the October Revolution in Russia is shown. The problems of modern land relations are formulated. It is concluded that one of the main reasons for the October Revolution was the unresolved land issue, which remains unresolved during the modern economic reform. The centennial anniversary of the Great Russian Revolution is an occasion to comprehend the whole complexity of land relations, to see the solution of modern land problems in the historical retrospect. The goals and objectives are formulated, the prerequisites, main provisions and results of the Russian reforms of 1861, including the Stolypin reform, are considered, the historical stages in the formation of the land property institute in Russia are shown. The organizational and economic mechanism for implementing the basic land reforms is analyzed. The mechanism included the elaboration of the main redemption operation plan provisions, the resettlement policy in newly developed areas, the activities of the Peasant Land Bank, land management. The main socio-economic results of the reforms are given. It is concluded that the Russian reforms were carried out by decision "from above," they were not completely consistent, the issue of the land ownership was not finally resolved. The reasons for the Russian peasantry active participation in the Great October Revolution are formulated: the centuries-old peasants lack of rights and oppression, their personal and economic dependence on the landlord, serfdom, lack of property, heavy redemption of the 1861 reform obligations and delay of the Stolypin reform; and on the other hand - promised will and land by the Bolsheviks. The views on the revolution results belonging to well-known economists, historians, writers are given. To create a great Russia, the expediency of country's socio-economic development in the only evolutionary way is justified, based on a clearly developed strategy
Small agrarian and personal peasant farms present an
important segment of agricultural production along
with other subjects. Their role is becoming more
prominent with the increasing of their own production
potential. Nevertheless, their resource base remains
very weak, the basic means of production are
worn out, and many of them are unable to improve
technical equipment. In this segment, leasing options
are limited, there are problems in logistics management,
and small entities do not have market power in
the market of production resources and in products
marketing. The lack of collateral generates high cost
lending and permanent bankruptcy. On the other
hand, it is noted that small entities have a large diversity
of organizational and legal forms, an informal
control system high interchangeability of production
functions, they combine the status of the owner and
the manager. They significantly reduce the social
tension in rural areas; they play a significant role in
import substitution. Characteristic features of small
agricultural farms (SAF) are high autonomy, independence,
self-protection from environmental factors.
They spend little money on creating jobs, have
low fixed costs and independently overcome the difficulties.
However, an underdeveloped industrial
infrastructure of small business hinders the improvement
of the technological level. They work
with constant external interference, which reduces
their production efficiency and market competitiveness.
All of them highly depend on local production
conditions, capacity of territorial markets. Low level
of cooperation of participants SAF significantly limits
the number of sales channels, increases the volatility
realization. The analysis showed a high need for realization of the revealed reserves of efficiency
growth
This article clarifies the essence of sustainable regional development from the perspective of system dynamics in the traditional analysis of the interaction of feedback information links
The acceleration of the reproduction process
intensifies the traditional contradiction of any
organization between strategic goal setting and
necessity to react efficiently and adaptively to
situational changes of the market that in its turn
supposes the presence of institutes and mechanisms of
such qualities as flexibility and adaptability on the one
hand, and sustainability on the other at organizational
structures. That is, in modern and restructured
organizations initially when they are created, such
properties as adaptive and flexible shapes, structures,
mechanisms and tools must be laid. It implies the
search of new methodological approaches which are
the most relevant to this situation and, in particular, the
finding of the solution of the contradiction between the
search of standard approaches and creative decisions
between formalization and self-organization
Existing control system of functioning specially
protected natural areas is not sufficient for the
preservation of biological and natural diversity of the
Krasnodar region. To create favorable conditions it is
necessary to ensure the safety of ecosystems on the
territory of natural distribution, conservation of viable
populations of plants and animals, maintenance of
ecological processes. It is necessary to do a cadastral
registration of newly formed protected natural areas,
to do a preparation of a management plan for the
newly formed protected natural areas, to do an
evaluation of effectiveness of intermediate design
solutions, to do full ecological survey of natural
objects, which is planned to declare the specially
protected natural areas at the regional level. In our
opinion, on the territory of Krasnodar region it is
necessary to adjust the regulatory legal acts in
accordance with applicable law, it must be
coordinated interaction of federal and regional
authorities. We consider that it is appropriate to set a
deadline for agreeing the boundaries of protected
areas’ zones for entering information into the Unified
State register of real estate that will accelerate the
procedure of establishment and abolishment of
specially protected natural areas
The given article discusses issues of non-effective management of municipal property. The issues may be partly solved if founded on the experience of developed countries in using such market mechanism as stimulation for managers. The measures of using development of cooperation and integration between unitary companies of the same sphere in order to enhance effectiveness of using state property have been proposed
The article is devoted to the solution of such actual problem as improving the quality parameters of the state management at the different levels. As an object of study we consider the modern factors and conditions of improving the quality of decisions at the sphere of the state management of the socio-economic development of the national and regional economies. We believe raised questions in the formation of effective anti-crisis actions with government are up-to-date. The basis of the work is the developing of the number of offers to enhance the role of science, small and medium businesses in developing of the new forms of municipal and regional support of the real economy, as well as effective forms of the federal economic policy; the need in the evolution of the actual economic system is also raised, the offers to change banking services at the market are made. The article has a research nature, which is expressed by that authors, relying on different scientific works, practical and theoretical work experience of federal and regional authorities, express their position and offers to improve the quality of making solutions at the sphere of the state management of socio-economic development of the national and regional economies. The article is of interest of specialists of state and municipal management
The article deals with the research of methodological
principles of tax audit development. In particular there
is analyzed one of the most important methodological
issues - the selection and classification of the basic
principles of tax audit. The basic methodological
approaches to the classification of principles of various
economic phenomena including audit allocated to
various domestic researchers are analyzed. The
possibility of development of tax audit methodology
on the basis of the audit and management methodology
is explained. By the analysis results the classification
criteria of the principles of tax audit are highlighted.
Relying on the provisions of international audit
standards, Code of ethics for professional accountants,
Independence rules of auditors and audit organizations,
scientific economic literature addressed the issues of
selection and justification of principles of auditing and
principles of tax audit, taking into account the selected
criteria the author offers a classification of principles
of tax audit. A brief description of each selected group
is given. The proposed approach to classification of
principles of tax audit deepens the methodological
framework of the study area and thus its use
contributes to the quality of inspections undertaken. In
the research process the author used the General
scientific methods and various special teaching
methods aimed at the discovery and scientific
justification of key issues raised in this article:
methods of analysis and synthesis, induction and
deduction, comparison and generalization, grouping
and systematization, classification
The experiences of highly-developed countries show that the problem of inefficient management can be completely solved by delegating the powers in respect of water supply and waste water management to the private sector. Considering advantages of a concession as a form of public-private partnership, it can be supposed that implementation of a concession agreement will lead to resolution of most of the problems mentioned above
In present article we consider one of the key problems of short time series in modern scientific prognostification. In scientific papers as a rule the problem of short time series is considered in connection with a problem of small selections. But there are some problems still unsettled what value of selection should be taken as a small one and which time series are short and very short. In spite of the fact that there are exist different opinions on the problem of small selection definition and as a result the definitions of short time series, time series of tax deductions analysis of which is given in the present paper one can qualify as very short ones. The authors are considering tax deductions, the length of which doesn’t exceed twelve meanings. It’s clear that building of the prognostification model on a base of given statistics is impossible. In the present paper the authors offer to carry out analysis of very short time series on the base of graphs and matrixes of similarity. In the base of the method proposed there is a visual method and information base are very short time series of tax deduction and time series of fiscal economic indices, forming taxation base. The given approach should help the officers of tax bodies to fulfill the testing analysis the purpose of which is to select tax-payers for checking up