This article discusses the development of agrotourism
and its benefits for the modern urbanized
man. In the study, it appears that this type of activity
has a wide range of targets in different countries.
However, in Russia - it is not only a way of
familiarizing travelers to rural life, but also an
opportunity to create new jobs and new employment
areas of the rural population, which is especially
important in the current economic climate. The
authors believe actual activation of this sphere of
activity in the Yeisk district of the Krasnodar
region, which is characterized by a diversified
orientation of peasant and private farms, and which
has a high agricultural potential. On the basis of the
available resources of LTD "JASENSKIE ZORI" it
is proposed to organize two options eco tours,
designed for different times of the year (for the
season June - September and October - May). Tours
various programs planned, enabling and enjoy
outdoor activities, and participate in the harvest, and
get acquainted with the peculiarities of the region,
its flavor and attractions. The features of this type of
holiday are its democratic value, because it does not
require large capital costs for the farmer, and the life
of a rest close to the realities of rural life
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
The analysis and assessment of risk at the macrolevel
in this context is understood as assessment of extent
of influence of the external environment (macro
environment) on activity of the integrated production
system. In the article the model and the technique of
calculation of an integrated indicator of risk of an
adverse effect of the external environment of the
agro-industrial integrated production system is
offered. All stages of creation of the model which
include representation of basic risk factors of
macrolevel in the form of linguistic variables are
described, each of basic risk factors is a compound
linguistic variable. For obtaining total value of a
basic factor the matrix scheme of aggregation of
compound factors to basic level is used. The
equation of model of an integrated indicator of risk
of an adverse effect of the external environment on
the integrated production system is presented. The
principle of recognition and interpretation of result
on the basis of standard fuzzy 01-classificators is
shown. Also in this article the interrelation of an
integrated indicator with the choice of the strategy of
development for business system by definition of a
condition of the external environment is shown, and
depending on it the strategic scenario of development
of business system is offered
In this article the model and a calculation procedure of
an integrated indicator of risk of the internal
environment of the integrated production system are
described. Then the steps of creation of triangular
fuzzy number for expected value of profit are given.
At creation of this fuzzy number the concept of an
indicator of risk of the internal environment of the
integrated production system was used. Further on the
basis of the developed model of internal risk the
interval model of efficiency of the integrated
production system is developed and described. In this
article the structure of a production chain of the
integrated production system of agroindustrial
complex was considered. In technologically complete
production chain, as a rule, allocate three stages – raw
materials production, storage and conversion, sale of
finished goods. Each subsequent stage depends from
previous stage, and at each stage various situations of
risk are shown. Also the process of risk identification
of the internal environment of the integrated
production system was considered in this article.
Process decomposition is executed, the description of subprocesses is given. For a risk assessment of the
internal environment it is necessary to know quantity
of production chains, and also to calculate value of risk
for each production chain on the enclosed algorithm.
Also in the article the principle of recognition and
interpretation of results of calculation of an integrated
indicator of risk of the internal environment of the
agro-industrial integrated production system on the
basis of Harrington's scale and standard indistinct 01
classificators is shown
In the article we consider modern investment realities of the Russian scientific sphere of researches and developments. The introduction in business knowledge-intensive productions, by means of attraction of investment resources, characterizes position of the states within world community. Cumulative investment in fundamental and applied science in the Russian Federation in comparison with other regions of the world is estimated. Growth of global investment in research and development was promoted by geopolitical tendencies, climatic changes, and also the ecological crisis connected with an anthropogenous factor. The numerical characteristic of professional staff of the Russian sphere of research and development is given. The amount and dynamics of financing of the Russian science by budget funds of the Russian Federation is analyzed. The investment activity of the Russian business in the sphere of financing of scientific projects is estimated. The analysis of the most perspective spheres of scientific research for venture investment is provided. In the article slow rates of development of the Russian science are revealed, it is because of public financing is concentrated generally on the strategic directions of research and development for ensuring national security. At the same time private business is skeptical about financing of research and development due to the lack of obviously profitable result. In the conclusion the main obstacles in the way of development of the sphere of research and development in Russia are called, and also the ways of possible solution of mentioned problems are given
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
In the article the investment policy pursued in China, defining high rates of economic growth and social changes in the country is considered. It is proved that the investment policy of China was directed to inflow of volumes of foreign investments which create benefit for export growth, modernization of technologies and skills, without negative consequences. As on the volume of foreign investments China takes the leading positions, the main reasons for appeal of this country for foreign investors are considered. Dynamics of volume changes of foreign investments of China is traced, changes of volumes of the Russian investments into the Chinese economy are compared. Positive and negative sides of investment policy of China are shown. In the article three key sectors of economy in China in which foreign investments are encouraged are described. The first sector of economy will promote increase in export subsequently. The second sector is earlier limited or closed sectors of economy, investments into which began to be encouraged since 2005 in connection with the entry of China into the WTO. And as the last key sector of the economy in China expensive energy, infrastructure and ecological projects are selected. Primary branches of the Russian-Chinese bilateral investment cooperation are considered. The examples for improvement of the investment policy of Russia followed from experience of investment policy of China are given
One effective way of monitoring the most important
economic indicators is the determination of limit
values of parametric estimation of economic
security at the meso level, taking into account
modern specifics of the development of the Russian
economy, the excess of which can negatively affect
not only a particular sphere of social life or industry,
but also on the economy as a whole. The article is
devoted to solution of actual problems of formation
of parametric estimation, allowing assessing the
economic security of the region taking into account
modern trends of development of the Russian
economy, which makes it possible to determine the
position and functions of each region in the system
of coordinates of economic space of the Russian
Federation. The article presents the review of
foreign and domestic experience in the development
and use of the indicative system of economic
security of the region. It is revealed that the problem
of formation parameters and assessment criteria for
the functioning and development of the region is
systemic, because it involves the presence of factors of macro - and micro-level that have a permanent
impact on the variability of these indicators over
time. The work proves the practical use of the
potential of indicative planning as an effective
instrument of economic regulation of
competitiveness at the macro and micro level as an
information base for a quantitative justification of
the strategic development plans of the region's
economy
METHODS OF MULTICRITERIAL COMPREHENSIVE ASSESSMENT AND SELECTION OF THE TECHNOLOGY FOR GROWING CROPS
Production and processing of grains have formed a number of cereals-governmental sectors in the national economic system of the country, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and the role of the grain as a commodity in the state economy can not be overestimated. This product, which is totally liquid, has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortage was covered by imports.According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article discusses the methodology of multicriteria comprehensive evaluation of technology cultivation crops
The article considers methodological approaches to
assessing the effectiveness of the municipal
administration of the Krasnodar Region. The
effectiveness of the administration can be considered
as quantitative and qualitative indicators – is an
integral index. The advantage of this approach is,
firstly, the number of indicators using for evaluation
may be varied depending on the needs assessment,
secondly, the indicators may be of different
dimensions, that in normal circumstances is often
difficult to assess, thirdly, evaluation is carried out on
the basis of publicly available information posted on
the Internet, including on the portal of the Federal
State Statistics Service. Methodological approaches
to assessing the effectiveness of the administration of
the municipality consists of the following steps:
definition of the objectives and evaluation criteria;
time period; substantiation of system parameters and
indicators; bringing them into a comparable form -
standardization of indicators; calculation of integral
indicators of the parameters by the additive
convolution, or the method of distances;
Differentiation of municipalities and their ranking.
As a result of this methodical approach to the
evaluation of the municipal administrations will get
the value and parameters, whose analysis will reveal
"narrow" places in their efforts to develop ways to
address them, and to monitor the socio-economic
state of the municipality