The article describes the conditions for the application of the institutional approach to identifying and as-sessing problems of effectively attracting foreign investment in the region. We have made an analysis of investment attractiveness of Russian regions taking into account regional peculiarities and policy impact of municipal and federal governments, the assessment of industrial capacity and resource security, affecting the competitiveness of regions
The article reveals the essence of the institution of the company, which largely determines its sustainable functioning. It is noted that within the institution of the firm and under the influence of its essence, the type of management is formed. This, in many ways determines not only the development of individual firms, but also the economy and humanity as a whole.
In the work the most significant characteristics of the institute of modern firms are presented, they are based on traditional management. The following requirement is justified for modern firms: to learn change with the same speed as the surrounding environment. The authors describe the institutional components of the evolutionary organizations of the future: the most likely characteristics, structures, practices and processes. In the article, the conclusion is drawn that the new worldview, which is the basis of the corporate institution of evolutionary organizations of the future, will allow humanity to achieve by evolutionary path a level of development when all work for the good of all
The article discusses the concept of "institutional infrastructure" and clarifies its essential content in relation to market cars. In terms of the industry market the main purpose of the institutional infrastructure is achieving the maximum economic benefit within limited resources. The main tasks that need to be solved in order to achieve this goal were formulated. We have developed and proved structurally-logical chart of the elements of the institutional infrastructure. The content of the institutional infrastructure of the car are presented and justified. The analysis condition of the car market’s institutional infrastructure showed the problems associated with the state of institutions which have an impact on the functioning of the car market. Measures to stimulate the car market does not cover entire sector as a whole, and imported institutions do not give the expected effect because of inconsistency formal and informal elements of the institutional infrastructure. Presented assessment of the institutional infrastructure of the car market confirms the dependence of the state of the industry market cars from institutional infrastructure. Only reforming the institutions at all levels of the industry, from production to car sales can have a positive effect on the industry. Changes in the institutional infrastructure should be focused on improving the competitiveness, stability and independence from external factors
The article is devoted to solving such a topical issue as a
stimulating of rural territories and commodity production
development in the small forms of management in
Krasnodar region. The work states, that despite the
existence of the different forms of the state support
programs for native farmers, any significant positive
shifts in development of rural areas, standard of living of
the rural population are still not observed. The basis of
the author offers is the rationale for a series of
institutional reforms, namely a review of the nature and
forms of cooperation between regional and local
authorities with small forms of management. An
expediency of the formation of the municipal consumer
cooperatives based on municipal and mixed ownership
was also explained. As a basis for the arguments, the
authors have used the ideas of the founder of
institutionalism Thorsten Veblen. He wrote in his works,
that evolution is accompanied by institutional changes
by selecting and consolidation of the forms of behavior
which are most conducive to the survival and prosperity
of the entire community , and social evolution is nothing
else than a process of selection and adaptation of the
ways of thinking under the influence of the
circumstances of people living together. Adaptation of
the ways of thinking is the development of the institutes.
These provisions reflect the expediency of forming of
additional and relevant institutions, contributing to
improve the quality of regional management of rural territories development
Increase of joint-stock value and generation of sufficient level of profit, which is distributed in the form of dividends, is the key aspect of the developed market economy. Construction of effective system of management of joint-stock capital affords to raise effectiveness of strategic and operational decisions, which assist to attract additional investments, broaden business and growth of key factors of the company activity
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
This article is devoted to consideration of questions of
agro-industrial integration. Agro-industrial complex is
a difficult dynamic system, including different
branches of a national economy. In this work, the
scheme of agro-enterprise functioning is submitted.
The scheme was constructed with use of so-called
“black box” model. The agro-enterprise significantly
differs from the enterprises of other branches by a
number of signs of. It is connected with the fact that
agricultural production is characterized by high degree
of uncertainty. Tasks of the uncertainty analysis, and,
as a result, different risks of the agroenterprises are
actual. Development of the effective mechanism of
risk management is also an important task. In this
article, the features of risk classification in agroindustrial
complex, including the specific risks, are
considered. The agroenterprises actively use
integration mechanisms for decrease of possible
consequences of a risk event. There are vertical and
horizontal integration. Structures of the integrated
agro-industrial production systems, which construct
taking into account vertical and horizontal
communications, are considered in this article. The
most effective is vertically matrix integration in which
the diversification mechanism of business is
considered. The feasibility of the risk assessment with
due regard for integration communications is proved
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 deals with theoretical aspects of
integrated reporting, which represents a new level of
corporate reporting. We have defined the conceptual
framework of integrated reporting: objectives, tasks,
conditions for successful implementation and showed
the fundamental differences between traditional and
integrated reporting. We have defined the basic
principles of integrated reporting and presented the
statistical data on the preparation and publication of
the domestic companies of integrated reporting. It is
concluded that the overall picture of the status of
public reporting in Russia is rather negative. We have
dfined the main directions of activities in the area of
integrated reporting, which will contribute to the
speedy transition to preparation of integrated
reporting in order to obtain competitive advantage
In this article the questions of vertical integration which is necessary to bring the company of antler reindeer breeding out of crisis are considered. We have presented a scheme of participant of "supplier – consumer” integral interaction