There was considered the foreign country experience of state regulation of agrarian sphere. There was conducted the comparative analysis of Russian and foreign agricultural taxation
For the last few years in the world market, the rise in prices for the majority of kinds of agricultural produc-tion and foodstuff was observed. It was defined by a combination both long-term structural, and various short-term factors. It, first of all, increase of demand for the foodstuff, pushed by economic lifting in devel-oping countries, adverse weather conditions in a num-ber of the states – the main manufacturers of agricul-tural crops. All it has negatively affected world delive-ries of the foodstuffs and promoted a rise in prices for it. In article the current state of a world food situation is investigated, the reasons of the crisis phenomena in the given sphere, influencing the further existence of all civilization are allocated. The author has tried to predict consequences and the prospects of world food crisis allowing to the full to estimate that negative factors which expect mankind in intermediate term prospect
In the article the investments are the fundamental part of development of the economy of different countries as developed, and developing. The investment activity defines a basis of safe development of world economy, and also promotes determination of prospects for carrying out modernization and diversification of economy of various countries of the world. The value of foreign investments comes down to the international division of the capital, and also to searches of more favorable ways of receiving profit on economic activity abroad, than in the country of the investor. The role of foreign investments comes down to development of national economy, generally, and, in particular, recipients of these investments (the enterprises, productions, etc.). It is very favorable to a country to receive from abroad foreign investments as they develop their productions, new innovative productions appear, and also taxes come to the national budget. In this article an assessment of the world market of investments in 2015 is given. The system analysis of prospects and tendencies of development of the world market of investments in the conditions of cyclic fluctuations of world economy is carried out. The dynamics of annual streams of foreign investments into economy of Russia is considered. The consequences of sanctions of the USA and Europe entered in 2014 are reflected and their influence on investment climate of Russia is designated. The tendencies of reduction of foreign investments in the Russian economy are designated. The main problems in the production and social sphere are also revealed. Necessary terms on improvement of investment appeal of the Russian Federation are offered
Author of the article examines the current state of the global arms industry in the world and makes it possible to identify the main trends of its development. The modern global financial crisis, which is well-known in almost all regions, led to a reduction in military spend-ing in many countries. Thus, in Western and Central Europe were introduced austerity measures, including military spending. However, the design of the military budget for 2013, the U.S. seeks to maintain the re-quired level of readiness and technical equipment of the armed forces, improvement of the financial situa-tion, housing and other types of support for the mili-tary. The article presents the ranking of countries on military expenses in 2011, and has the appropriate conclusions
In this article the system of organizational and eco-nomic measures, aimed at improving the efficiency of irrigated lands is presented
State cadastral assessment of agricultural lands conducts to determine their cadastral cost. Its results affect the interests of all land relation subjects. The main scope of the cadastral cost of lands’ use is creation of the basis for the taxation of lands. At present time, the newly formed cadastral assessment of lands is regulated by the methodological guidelines approved by the Economic Development and Trade Ministry of the Russian Federation on 12.08.2006, N 222. According to these methodological guidelines the newly formed cadastral assessment of lands is determined by multiplying the average cost for the municipal district of specific index of cadastral cost of agricultural lands in the area. The current procedure of determination of cadastral cost of the newly formed agricultural lands is considered inadequate. The best option will be the determination of their cost taking into account the individual characteristics of each particular land plot in a particular cadastral quarter. The soil surface quality influence on the cadastral cost of agricultural lands is considered by the example of three land plots, formed at the expense of unclaimed land shares and located in the municipalities of the Krasnodar Region: Dinskoy, Mostovskoy and Tikhoretsk districts
In the article, it is demonstrated that for the present stage of evolution of controlling its increasing infiltration into averages and small firms is typical. Thus, there is a problem to discover uniform, simple in assimilation and the inexpensive toolkit of the control unit-ensuring making of intellectual procedures for management on various hierarchy levels of control of company. Demands to control unit tooling are justified; it is demonstrated that to the formulated demands there matches a method of the computerized system-cognitive analysis and its tooling – "Eidos"system. Instances of application of the yielded tooling for the problem of quality management of preparation of specialists, information security, determination of the nomenclature and volume of the implementable goods, a basic technology and staff management selection are shown
This article discusses the main trends of the system of the Russian private pension coverage reforming. The authors analyze the performance of pension funds and formed an opinion about the state of the whole system
Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
This article analyzes the problem of the paradox of
plenty which consist in the fact that the leading countries
of the world having considerable natural resources
are less developed than those countries which
have small resources. Here is considered our country’s
resource and raw status, as the main source of income
of the state budget. Here were revealed the contradictions
between the export of raw materials and the development
of the domestic market in Russia, which
was the cause of the «resource damnation». The article
presents the balance of the main energy country’s resources,
which determine Russia's place in their value
compared with other leading countries of the world. It
is shown the readings on the export of energy resources
and the main symptoms of «dutch illness»,
which is a consequence of the dependence of the development
of the country on the expediency /state of
world prices. In this article, there were also considered
the views of domestic experts on the arisen problem,
based on which there were identified possible ways of
overcoming of «resource damnation». We have also
presented ways of overcoming and improvement of
industry structure of the economy branch structure of
the Russia’s economy and fight against «resource
damnation», based on variants of the structural changes
in the raw industry of economy. The main results on
the considered problem are summed up, conclusions
are formulated