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
Instability of economic processes and exacerbation of
political tensions regarding Russia require measures in
foreign trade policy, which are able to increase the
economic security of Russia. The import substitution
policy is considered one of the main directions nowadays.
There have been considered two directions of the
state policy for displacement or substitution of imported
goods in the domestic market. There has been also
reported the structure of the country's merchandise
imports during the period from 2013 until 2015, resulting
in a detected negative dynamics of imports, which
indicates a successful beginning of the importsubstitution
policy. Gradation of the main economic
activities according to dependence on imports has allowed
identifying the most import-dependent activities
and the most available ways to form the import substitution.
Threshold amount of economic security of the
country has been considered to characterize the external
economic security of Russia and some other countries
of the world. There has been identified the necessity
of state aid, which is reflected in the program of
support for transport engineering industry for 2016,
subsidies from the federal budget to participants of
industrial clusters, the elimination of discriminatory
relationships between credit financial institutions and
industrial enterprises, the provision of state guarantees
for loans to strategic enterprises and organizations of
the country
THE PROBLEM OF YOUTH EMPLOYMENT IN THE CONTEXT OF THE EDUCATION MARKET AND THE LABOR MARKET MISMATCH
The article deals with the problems of youth employment
in the context of inconsistency of educational
services market and labor market. It analyzes
the main trends in youth employment, values in the
professional working environment, problems of employment
of young specialists, the reasons causing
youth unemployment. It is noted that the imbalance
in the labor market and the education market is one
of the causes of youth unemployment. The author
addresses youth employment issues from the perspective
of a comprehensive and systematic approach,
draws attention to youth employment as an
urgent and long-term task of the state socioeconomic
policy. There have been identified priority
areas for the implementation of employment policies
that will contribute to the effective solution of
problems of the youth labor market segment development.
The work proposes a number of specific
measures required for solving the existing problems
of youth employment, as well as for increasing the
level of social adaptation of this category of labor
resources in the Russian economy
The article is devoted to determining the importance of
the involvement of the staff in the quality management
system of the organization on the example of the
teaching staff of higher educational institutions. The
article analyzes the situation of teachers in the
management of quality control system of the higher
education institution in the transition to the new
federal state educational standards. The teaching staff
is defined as the most important link in the quality
management system of higher education institution, on
which the organizational culture of the higher
educational institutions, the internal climate of the
organization, the process of education in practice. In
the article, it is determined that the level of
involvement of staff in the activities of the educational
organization determines the extent of its success. Now
in accordance with the competency universities
approach requires new approaches to personnel
management, since the spent years working with staff
in the current conditions will not give the desired
effect. The article lists the elements of the
implementation of the «Employee involvement»
principle, features educational activities at the
university. Professional development is considered as
the training of teachers for the reform and
modernization of higher education. It noted the most
relevant competences of high school teachers. In
conclusion, the main challenges faced by the
university in order to improve the quality management
system of higher education institutions and the
successful implementation of the principle of
“Employee involvement”
The efficient investment and innovation activity in the
region is one of the key factors of its successful
development. It is the process of implementation of the
results of intellectual work in different types of
property and intellectual values that have monetary
value invested in the objects of entrepreneurial and
other activities. The article considers the concept of the
"investment and innovation policy" in the region. The
importance of the investment and innovation potential
of the region is substantiated. The factors that
determine its state and development are considered.
The approaches to the analysis of formation and
implementation of the investment and innovation
capacity in the region are defined. There was presented
the legal framework regulating the investment and
innovation activities of the Krasnodar Territory. The
basic problems of the development of the innovative
activity of the Krasnodar region, requiring the
operative solutions were revealed. The basic
foundations and organizations involved in the
innovation of the Krasnodar region were presented.
The main tool of the innovation policy of the
Krasnodar region has been defined by the regional
innovation center including the following elements of
the infrastructure: a business- incubator of the
innovative type, an engineering center and a center of
prototyping. There was presented the characteristic of
the main activities of the infrastructure of the Regional
Innovation Centre. The information on the creation of
the innovative Internet portal of the Krasnodar region
and the creation of regional crowdfunding platforms on
its base were cited. The dynamics of the main
indicators of the innovative activity in the Russian
Federation, the Southern Federal District and the Krasnodar region are given
Basic information files that revealing external users
with information about the organization are the accounting
financial statements. Reforms of the national
accounting led to reduction of reporting forms informativeness
and removal of transcripts. There was
an obvious need for the formation of statements that
reveals a wider range of indicators. Thus, integrated
reporting can be such information array. Integrated
reporting is the accounting tool, the information array
about the organization. Integrated reporting includes
such positions, as: a set of indicators characterized
the economic, social and environmental aspects of
the entity; the corporate management system that
allows interested users to track the process of entity’s
value creation and to form an opinion about its economic
value. This type of reporting will be able to
shape in accordance with the proposed methodological
document "Rules of integrated reporting formation".
This document assumes the following structure
of integrated reporting: relevant information
about the organization, historical information, environmental
information, social information, innovation,
internal control system, decoding of the financial
statements, analysis of financial condition and
financial results
The article is devoted to carrying out problems to
commercial banks of the analysis of external
environment of the functioning. Results of this
analysis must be taken into account in case of
determination of a circle of concerned parties, their
requirements and expectations in a scope of the
quality management system. Also, when forming a
network of the processes providing goal achievement
of the organization when forming competitiveness
and strategic development. In the article the purposes
of commercial bank are analyzed, the influencing
factors and conditions of interaction of bank with
concerned parties are determined. The assessment of
a provision of commercial bank in external
environment is given and scopes of quality
management system are established
Today, in the conditions of import substitution, the
question of increase of cost efficiency of use of land
resources with ensuring their rational use especially
is particularly acute. One of priority problems of
effective management of land resources is transition
to a steady economic system, which has to provide
optimum balance of consumption and reproduction
of natural resources. In the article, we have assessed
the current status of the land fund of the Republic of
Adygea. On the basis of the retrospective analysis a
number of the main problems which are not providing
rational use of lands is revealed. Need of work
on planning and the organization of rational use of
the lands of Adygea is proved. It is offered to develop
the target program for a sustainable development
of agrarian capacity of the region, which will be performed,
with quality control of land use and the organization
of technical, economic actions for reproduction
of land resources in the territory of the region.
In this context implementation of land management
works on planning and the organization of
rational use and protection of lands has to have positive
influence on elimination of negative effects of
use of land resources of the Republic of Adygea
This article describes the importance of accounting
(financial) reports as the main source of information
about economic activities of a company. Financial
indicators (necessary for inclusion in the financial
statements) were given. There are financial statements’
classification, the composition of the annual
financial statements, the order of presentation and
publication in the article. In addition, the article excretes
the features of statements’ preparation and
presentation by economic entities. There are three
options of its compilation: easy, normal and multiple.
The comparative characteristics of statements in accordance
with Russian accounting standards and
IFRS are given. The article describes the process of
financial statements’ transformation in accordance
with IFRS. This process is divided into three main
blocks: 1 the analysis of accounting information
(primary documents and accounting records), preparation
of trial balances; 2 compilation of adjustment
postings and reclassifications of accounts of converted
turnover balance to IFRS; 3 preparation of financial
statements in accordance with IFRS. There are
two main methods of statements’ reporting in accordance
with IFRS (existing now): transformation of
the financial reporting and conversion. Their advantages
and disadvantages are determined
It is being said that the competitive position of subjects
of small agrarian farms (SAF) are often provided
with increasingly innovative approaches with
flexibility of internal management, the ability to
quickly adapt to constantly changing conjuncture
market. However, as practice shows, the direction of
development in small economies does not act as a
priority of modern agricultural policy in this field,
often dominated by declarative intent rather than
running behind these statements required volumes of
investment in regulation of subjects SAF development.
It is noted that there the following actions
should be taken: to supply the participants of small
agricultural farms with necessary land resources; to
create an affordable banking scheme for obtaining
investment credits, subsidies, and cooperative credit
for small business entities; to expand the scope of
production and service; to continue development of
opportunities for industrial cooperation, joint logistics,
processing, marketing research, and marketing
of products; to facilitate the access of small actors to
local retail markets. A high rate of inflation, directly
affecting the cost of credit, fuel prices, updating the
technical and material base of production, and difficulties
with working capital are still remaining the
major problem. The solution to these problems
would be enhancing the market competitiveness of
small agrarian businesses