In the era of economy globalization it is needed to find
the new integration ways. Tax partnership reflects
these new realities of integration processes in the
territory of former Soviet Union, and it can become
one of these new concepts. Tax partnership is offered
to consider at the example of Russia and Kazakhstan,
as the most initiative members of integration
processes. In the article sufficient and necessary
information base is offered at the initial stage of tax
partnership. Information base requirements for the tax
partnership level assessment are extended. The article
provides the tax partnership level assessment
scorecard, which includes two blocks – quality
characteristics, and quantitative indicators. Method of
tax partnership level assessment scorecard is
developed, which allows estimating the reliable level
of tax partnerization. Quality characteristics include
similarity level of the taxation systems, certain taxes
similarity level and tax partnership productivity.
Quantitative indicators include the distance between
coordinates and variation indicators regarding tax
revenues and tax authorities’ examination. There is a
great potential for further development and expansion
of the scorecard. By the results of this scorecard it is
possible to offer a measure package directed to
increase tax revenue in the EEU countries and to
improve their tax authorities’ examination
In the article the analysis of an entity of consumer
value is provided, approaches to the description of a
concept of value are discussed; problems of a research
and measurement of consumer value are updated. The
consumer value of goods expresses in a choice from a
large number of similar goods, conditions for which
can be its cost, qualitative characteristics, gradations,
the sizes. It is set that in case of determination of
consumer value it is impossible to be guided only by
its cost, here its qualitative characteristics, conditions
of the supplier and the level of service will be an
important index for acquisition by wholesalers. The
consumer value of production proceeds from the
advantages got by the buyer from his acquisition and
costs of its purchase made by it. In addition, to
understand priorities of the buyer, it is necessary to
select analysis stages of consumer value, which are
divided into several processes; they include
production, a market research, and questions of sale
and support of production. Authors consider the value
as one-dimensional and multivariate construction,
select three basic approaches to value assessment. It is
set that pricing based on prime cost is made from
analytics of need of the buyer, with establishment of
necessity of goods for it, and its cost should
characterize its advantages
The article describes the importance of management accounting and classification of cost, the practical application of accounting and cost management in agriculture. There are different views on the economic substance of the cost
To increase the validity of conclusions about the impact of the environment on the quality of life we need to move from generalities to the application of quantitative modeling techniques. This requires the joint processing environmental databases and databases depicting various aspects of quality of life. These databases are needed to be handled not just together, but in a comparable form approach, including technology and methodology, and to be implemented in one software system. For the first time in the environmental studies, it has been planned to be done with the application of the ASK-analysis and the system called "Eidos". Previously, the authors have set the goals and the objectives of the application of the ASK-analysis to study the effect of environmental factors on the quality of life of the population of the region. The article reveals the urgency of this study; the requirements for the method of conducting the study, the choice of a research method; as well as the contents of the objectives of the study. The proposed work is at the edge of mathematical ecology and mathematical modeling of quality of life (which refers to mathematical and instrumental methods of Economics), resulting from expected synergies, consists in obtaining of new knowledge in these fields that is relevant to both ecology and economy. This knowledge will make it more meaningful and justified for the application of environmental criteria and concepts in the economy. This work contains a description of the basic data sources for the study of the impact of environmental factors on various aspects of quality of life of the region's population, the source data for this study, the characteristics of the original data, substantiation of requirements to the method of research, choosing research methods appropriate to requirements; the development of steps to achieve the objectives of the study
The system of indicators characterizing the financial
condition of a commercial organization, the major
thing is profitability of its operations as the ratio of
profit on sales and revenues, the ratio of profit before
tax and the average annual value of total assets, the
ratio of net profit and the average value of all assets,
net income and average equity. Great practical
importance for the efficient management of resources
economic entity is marginal analysis, but it requires, in
our opinion, improvement. In the academic literature
on management analysis it is recommended to
determine the relative value of the stock of financial
strength ratio of the absolute value of the stock of
financial strength and actual revenue; financial
headroom suggested determined by the difference
between the actual value of revenue and earnings, the
corresponding break-even point. The relative value of
the stock of financial strength should be determined, in
our opinion, the ratio of the absolute value of the stock
of financial strength and the amount of revenue in the
break-even point. Recommended in textbooks relative
value of the stock of financial strength is a share of
stock of financial strength in the actual revenue. The
method of rating the financial condition of commercial
organizations (credit scoring of the American
economist D. Durant) return on total assets is also a
priority index, largely determining the solvency and
liquidity of the balance sheet, the financial stability of
the business entity. However, in practice the
profitability of the invested capital is not always
characterized by an optimal investment
The article discusses the economic potential of renewable
energy sources and prospects of their use in Russia,
in particular, in the Krasnodar region. Briefly describe
all sources of renewable energy, their energy
potential, discussed in detail the potential of biogas
The article is devoted to the search and development of new models of structural changes. The results of these studies correct the activity of the major sugar integrated production systems of sugar subcomplex in the agro industrial subcomplex. The article reveals the problem of formation of an integrated methodology for analysis of structural changes in the economy of AIC, denoted with indicators and macroeconomic parameters of the sugar subcomplex, which need to be considered in the evaluation of structural changes. We set the task of developing a new tool of mathematical statistics, solving a range of problems for identifying non-stationary time series (NSTS) of the “beginning” of new super cycles (sets of cycles). In the economy the classic solution to this problem is in the field of detection of non-equilibrium effect of delayed reaction to earlier technological change, changes in foreign trade conditions, low mobility of labor and capital, and the various barriers to free competition. From our point of view, the ideal solution corresponds to the detection channel offset and the verification of dynamic series for homogeneity, i.e. the presence of phase transitions. The structural shift in the economy can be seen as a qualitative change in the system, consisting in the replacement of the previously existing ties between its constituent parts with new ones. Such shifts are due to the uneven development of the various elements of the economic system, they indicate that there are changes in the needs of subjects of economic life and economic resources. The author proposes a control parameter of the analysis, which uses methods to determine structural changes (tests Pettitte, Buishand and Alexandersson). The article deals with structural changes in the sugar industry of agriculture. The analyzed period is according to different categories from 60 to 180 years. The presence of structural changes is investigated by indicators such as the amount of sown areas, gross harvest, yield of sugar beet and sugar production from sugar beets and cane. We have investigated the theoretical and methodological approaches, the existing methods for the analysis of structural shifts in the economy and their impact on reproductive processes, their classification is given. We have identified key issues of improving efficiency and quality of transforming the economic structure of the sugar subcomplex. The article shows the dynamics of indicators of the economic structure of the sugar subcomplex of Russia and other countries of the world for different periods of time and its impact on sugar subcomplex of AIC. The author has proposed an adaptive algorithm and model test for homogeneity (structural shift) for integrated production systems that focus on sugar subcomplex of AIC. This method has been tested by the author in relation to economic systems (at various levels) of sugar subcomplex in agro industrial subcomplex of Russia, other countries and the world at large. Along with this, the author has proposed (we have developed a hierarchical analysis of structural changes) to use the identification of clusters for each category of sugar subcomplex with attraction of mathematical apparatus in the form of tests for homogeneity. We have marked indicators and parameters for the analysis of structural shift, the main reasons for this phenomenon. The results of empirical studies carried out have confirmed the possibility of practical use of the developed analysis
The importance of harmonization of industrial and trade
policies at the micro- and macro-systems due primarily
to the fact that it is connecting links between the individual
elements of the technological pyramid and from
their adequacy the level of economic development of
the region and the country as a whole depends. Due to
the large variety and inhomogeneity of natural and socio-economic
conditions between individual parts and
the subjects of the Russian Federation, balanced production,
economic and trade relations, firstly, provide economic
integrity of the country and, secondly, to promote
the formation of a positive effect from intersubjective
division of labor. Increasing changes in the environment,
the appearance of new buyer inquiries, intensified
competition, openings in science and technology, presenting
new opportunities for business, requires organizations
of an effective system of enterprise management,
which allows responding flexibly to all market
changes. This problem is solved by the implementation
of industrial and trade policies of enterprise and by
harmonizing production and sales activities. This article
discusses the nature and content of the concepts of "industrial
policy" and "trade policy", harmonization
methods of industrial and trade policy of enterprises and
agriculture in general. The article analyzes main indicators
characterizing the contemporary economic condition
of the agriculture industry. Based on the findings, it
suggest ways to solve the problem
The practice of separate financing of projects of civil
and defensive nature, which has been developed in
Russia, requires, in the conditions of an aggravation
of an international situation, increase in costs for
carrying out researches and developments what to go
a heavy burden on the federal budget. The analysis
of international experience shows that industrially
developed countries successfully solved this problem
by means of distribution of dual-use technologies.
The special effect is reached in space activities
where dual-use technologies are widely used in the
organization of communication, broadcasting and
monitoring of the land surface. In the article, policy
of usage of military technologies in civil sector of
economy of the USA, Germany and China is
analyzed. The policy of distribution of dual-use
technologies leads to decrease in load of the budget
and promotes attraction of a private equity in
researches and developments. The main directions
are conversion, sale of information from military
companions to the commercial organizations and
acquisition by military of information from
commercial companions here. Backwardness of the
market relations, impracticality of controlling
mechanisms, developments and carrying out
scientific and technical policy and other problems can become the main obstacle in a way to
distribution of dual-use technologies in Russia.
However, instability of the revenues of the Russian
budget caused by volatility of the prices of energy
resources and other external factors puts the most
important priority of national economic policy
development and distribution of double technologies
Under conditions of high competition, marketing of educational services is seen as a management tool for the establishment of additional professional education and improve its competitiveness. In this regard, a quantitative characteristic of a state and dynamics of key parameters of establishment of additional professional education based on monitoring of efficiency of marketing activity has become urgent. We have considered existing methodical approaches to evaluating marketing effectiveness of educational institutions. The two-component technique of assessment of efficiency of marketing in institutions of additional professional education of an agrarian profile including the complex diagnostic analysis on key blocks and their significant characteristics and assessment on the basis of the adapted technique of definition of stability of development of social and economic system, considering specifics of activity of institutions of additional professional education of an agrarian profile is developed. The author's system of indicative indicators in the main directions allowing realizing the general principles of marketing in system of agrarian educational institutions is offered. We present results of assessment of stability of development of educational institution present on the example of institute for personnel refresher training of agro-industrial complex (Zernograd, Rostov region)