The article says that small agricultural farms (SAF)
play a significant role in import substitution of food,
which is aimed at replacing imported agricultural
commodities and finished products to domestic security.
SAF subjects of Krasnodar region made a significant
contribution to the increase of efficiency of
regional economy. The share of small agricultural
farms is 29% of regional production of grain and
meat, 36% of milk, 47% of egg, 10% of sugar beet,
30% of sunflower and 95% of potatoes, 70% of vegetables,
and 29% of grapes which makes a significant
contribution to the process of import substitution. In
addition, the SAF showed a large positive impact on
the sustainability of farming, the development dynamics
of the entire rural economy, increase the
competitiveness of the whole field due to the increase
in segment sales, improving market sales in
the infrastructure. Today SAF perform a priority
vector of development of regional agrarian policy.
However, when the share of regional agricultural
production segment is more than 35%, a small management
gets only 10% of the sum of all sources of
state support. In recent years, stimulation
measures of subjects of small agrarian farms aimed
at increasing the size of the land, the abolition of the
standards concerning the number of animals, improving
lending conditions, facilitating the starting of
economic conditions, union efforts to organize sales
channels and other programs. However, the situation
with crediting SAF is improving too slowly due to
lack of sufficient collateral, and only a small part of
them can use loans. Besides, the bureaucratic and
departmental barriers are still saved. They still face
trade discrimination in the retail markets and great
difficulties due to the new requirements of the construction markets, the endowment channels marketing
of products etc. All this dictates the need for further
improvement of the economic mechanism of
regulation of small agricultural development
Economic actors in the implementation of economic
relations face the problem of solving the emerging
contradictions and complexities. This leads to the
delay of implementation of economic projects, require
additional costs and, as a rule, leads to a reduction of
mutual benefits. In modern conditions of globalization
of economic relations, a significant role is reserved to
the authorities empowered in the field of
administration of industries and activities in a
particular area. The authors have found and
investigated the processes occurring within a single
economic system. We have established the principles
of implementing administrative regulations based on
the proposed unified automated accounting system.
We have justified the order in which the movement of
assets economic entity and the sources of their
formation fixed in a single user space indirectly with
the information of Contracting parties. This allows us
to ensure consistency of information, meeting the same
requirements for their formation, processing,
summarizing and presenting the administrative
authorities. Attention is paid to the issues of
preservation of information, to limit the powers of
members of the space. The proposed operation of the
single accounting system will significantly simplify
the reporting procedure of economic entities, the
procedure for the control and management of
economic processes, will provide the administrative
authority with information necessary for region
management, the implementation of measures to
ensure economic growth
Modern trends of development of economic relations
are not devoid of problems. The globalization of
economic relations, development of communication
network has opened a lot of abuse, incorrectly built
relationships with contractors and agencies
administration, well-known difficulties and
shortcomings of law enforcement. The study showed
that the weight of these circumstances caused the
absence of an organized system of registration,
formation, compilation, analysis and presentation of
information. Collectively it is nothing like the
attributes of the accounting system. The development
of accounting in the region and the country as a whole
in the direction of generalization of accounting
information on all economic entities and other
economic actors, becomes the requirement of time.
The authors proposed the principles of the
organization's user systems through a single automated
account management system. Defined the functional
role of each participant in such system. Much of the
information comes from the so-called user agents – the
authority of the state machinery and economic entities
authorized in the formation and presentation of the
required accounting information. The rules of the
proposed system will provide the consistency required
functionality of each participant and access to some
form of economic information through economic
roadmap. The implementation of the proposed
accounting system will allow to define rules of
functioning of the uniform economic space of the
country, which will make possible the implementation
of economic policies more effective, will allow to
disseminate the experience of effective ministries in all
areas of economic space
Justification of tax benefits, development of economic
relations, globalization of accounting processes and
improvement of administrative activity of public
authorities require the appropriate development of
accounting rules, effective rapid exchange of
credentials and their consistency. The authors have
proposed and justified the use of a unified automated
information database accounting system management
and control as a single accounting element space,
which allows providing solutions to the above issues.
The study introduced the concept of uniform
accounting space and defined its objectives and
principles of functioning. It is this form of organization
of accounting and economic procedures of the process
of functioning of the economy able to ensure the
development of accounting theory in the areas of
modern trends. The study highlighted areas that are
implemented now, which fully meet the proposals of
the authors. We have noted innovations related to the
submission of the tax Declaration under the tax to the
added cost and additional data by telecommunication
in connection with the use of information security
tools. We have also noted some rules for the provision
of accounting information to interested users. The
performance of individual business Executive is
reflected in the proposed information system would
appear in the form of user interface that would
simplify requirements for organization and
recordkeeping. The basic drawbacks and complexity of
implementation of the activities proposed methods of
their elimination or avoidance
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined
roles and functions of the user agents, their place in a
single user space. The authors justified the proposal by
the movement of accounting information in modern
conditions of globalization of accounting procedures.
The article has proposed mechanisms of recording and
summarizing information on individual areas of
accounting and taxation. We have also defined roles
and methods of participation of various economic
actors in the scope of the proposed mechanism of
functioning of the unified accounting space
In the last decade, the question of migration of
capital, including its illegal export, became an actual
problem from both the international financial
organizations, and government authorities, which
are realizing monetary and credit regulation.
This is explained by the fact that in the conditions of
globalization the level of mobility of the capitals
and integration of the financial markets sharply
increased. As a result, any local event can provoke
intensive outflow of resources from this or that
country and lead to an unstable economic situation.
And national financial crisis, in turn, is able in a
short time not only cause a chain reaction of
defaults in the system of international payments, but
also lead to serious disruptions in the global
financial markets. For this reason, the prevention of
illegal export of Russian capital abroad can
contribute to the growth gold and currency reserves,
the stabilization of the national currency, a more
accurate prediction of the balance of payments of
the Russian Federation. Framing of measures of
preventing of illegal export of the capital, including
by means of system of currency regulation and
currency control, is an objective necessity, which
aim is to increase the stability of the financial and
credit, and, in particular, the banking system, the
financial market, improving the investment climate.
From that as far as there will be effective measures
to prevent the illegal export of capital depend the
efficiency and level of development of the country's
economy, Russia's place in the international
financial system
This article discusses the state of international tourism
and development trends of Russian tourism industry in
the foreign policy challenges and the growth rates of
world currencies. International tourism industry is one
of the most promising and rapidly adapting to the
conditions of the international situation part of the
global economics. Currently, tourism in Russia is
under development and reform. Legal acts of the
Russian Federation, support programs in the field of
tourism activities, as well as supporting all the events
that have already been done in this area are analyzed.
This article presents data on the state of international
entry, exit and domestic tourism in the country,
development trends of tourism and prospects for 2015.
Information on the status of classification and
assignment of the "stars" by means of placing resorts
of the Krasnodar Region and the Southern Region of
the Russian Federation is provided
The article is devoted the analysis of factors of development
of world economy. These factors were
considered in the dynamics and historical perspective
of the development of world economic relations on
the example of the world's leading economies. In the
current economic crisis, many social problems that
require action at the international level have exacerbated.
Currently, however, a constructive dialogue
between the States has been suspended. Built for
many decades of diplomatic, cultural and partnership
relations are in the stage of deep depression and decline.
This phenomenon is accompanied by strong
sanctions policy both on the part of the EU and the
Russian Federation. Review of data for the analysis
of world economy development factors has shown
that globalization and integration processes at the
present stage do not have positive dynamics. For the
validity of the findings and an adequate assessment
of the existing macroeconomic situation the most
comprehensive and comparable information was considered.
We evaluated the factors having the main
impact on the dynamics of global economic processes
development. Thus, the analysis of world economy
development factors has shown the necessity of overcoming
of contradictions between the leading countries
to overcome the global challenges that no nation
can solve alone. This requires a civilized dialogue of
world economic and political leaders
The known models of the city from a position of
knowledge economy are analyzed in the article. The
hypothesis of the research shows that practice of a
strategizing of the city has to be based on polymodel
approach when several key models adequate to modern
trends are taken as a basis, connected with formation
of sector of economy as a part of regional social and
economic system, and other models are addition and
essential extension of the contents chosen basic
models, strengthening their cognitive component.
Research of the model of a creative city, creative
clusters, quarters and zones of the city, model of the
digital city, model of an eco-city is conducted.
Substantial features of models are revealed. It is
established that the informative potential of types of
models of the city increases on the basis of research
and identification of mechanisms of mutually
transition (participation) of elements of one model as
elements another (others) complementary models. The
city as the semistructured system consisting of diverse
subsystems and elements does not submit to rational
planning owing to structural and territorial duplication
of functions and asynchrony in functioning and
changes, and also owing to the history and sociocultural
specifics of the population significantly giving
immanent logic of life. It is necessary to create flexible
system of the city strategy on a polymodel
(interdisciplinary) basis, based on activization of
growth sources, various on contents, for the purpose of
formation of new image of the cities
The actuality of ecological issues was realized about
50 years ago. The highlight of the ecological
movement to protect the environment has been, in
our estimation, the United Nations Conference on
Environment and Development (Rio de Janeiro,
1992), which adopted the concept of sustainable
development. After 1992 the interest in ecology of
broad masses was decreased slightly, although the
environmental problems are not only remained, but
appeared to a greater extent. However, now there is
a legal basis for their decisions. Particularly,
enterprises must have a certified environmental
management system; otherwise they will be unable
to compete in international markets. Awareness by
humanity of need for environmental protection has
led, in particular, to the deployment of scientific
research in the field of ecological safety studies.
Therefore, we have found that it is necessary and
useful to report about the research of our team on
this subject. Ecological security issues are highly
relevant to the energy sector, in particular for gas
enterprises. As an example of the new scientific
results we discuss the innovative approach to the
disposal of drilling waste. The basic idea - the use of
underground non-enveloped tanks in permafrost soil
for disposal of drilling waste. Permafrost is typically
a negative impact on economic development, but in
this situation it is the determining factor for a
positive role, enabling lower costs to ensure
ecological safety and, consequently, improve the
competitiveness of domestic enterprises in the
global gas market. This article is devoted to methods
of dumping drilling waste and the problems that
arise in their burial place. We discuss various
methods of waste disposal, their advantages and disadvantages, as well as the impact on the
environment