Effective management of innovation processes is an important prerequisite for economic growth and competitiveness of the country and can be achieved with the active participation of the state in the field of innovation system. The structural elements of the innovation system are the government, business, education and science, which interact on the basis of the legal framework of innovation. Innovative development is the consistent implementation of measures for the implementation of innovative activities by all actors of the innovation system with the involvement of the all major spheres of life and to ensure the effective interaction of all elements of the innovation system. Currently, the priority development of the Russian economy is a shift from raw materials to innovative. The Krasnodar region is among the regions with the most developed innovative potential. The region is actively developing a legislative framework aimed at regulating the innovation processes operate research and development centers, is strongly supported by local authorities. This article has identified the priority sectors for the development of the edge of innovation processes, analysis of the main indicators of innovation activity, defined constraints of innovation, defined terms of investment attractiveness of the Kuban and the development of innovative tools environment
In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks
The modern Russian companies have realized the need of automation of document flow not only as a mean of keeping documents in order, but also as a tool of optimization of expenses, as an assistant in adoption of administrative decisions. The Russian market of information systems for long time had no software products intended for educational institutions. The majority of the automated systems are intended for the enterprises with an activity in the sphere of trade and production. In comparison with the above companies, the list of software products for commercial training centers is small. Even considering the developed line of programs it is impossible to speak about meeting all the requirements for companies of such activity. At creation of the automated system for training center, the analysis of the existing software products intended for automation of training centers and adjacent institutes was carried out; a number of features of activity are revealed. The article is devoted to the description of the developed automated information system of document flow of a commercial educational institution, namely the developed configuration of "Training center" on a platform of "1C: Enterprise 8.2". The developed program complex serving as the administrative tool for the analysis of economic activity of training center, scheduling of the educational equipment and teaching structure, payroll calculation taking into account specifics of branch has been presented in the article
The article gives an overview of the results of a com-parison of features of intangible assets RAS and US GAAP, were also elucidating the pros and cons of the-se accounting standards and proposed options for improving the Russian accounting intangible assets
This article considers the problem of development of
audit activities as a practical view, and the concept of
evolution as science. We have summarized the
reasons for appearance and existence of audit, which
are the following: separation of powers between the
management and the owners of economic subjects;
there is not confidence from the external interested
users to information about the safety of financial
statements; it is necessary to obtain the assurance of
economic safety as additional factor of stability.
There is a detailed interpretation of definition the
"audit", considering the current economic realities,
from the position of the sphere of scientific
knowledge and from the position of practical
activities in the part of verification reports by the
independent experts and as an element of economic
safety of the company and the country. The trend of
market development for audit services was defined
and aimed for its consolidation. The perspective of
development does not connect with the classic audit
of accounting reporting, but it connects with
development forecasts for the company. The audit
should "look into the future" of each client, which
must be recorded in an audit report for improving the
quality. The author offers a new paradigm of broad
understanding of the audit as a form of independent
monitoring, which allows to develop and to realize
the concept of auditing business that meets the needs
of modern society
The article presents downward trend of agrarian production since the pre-reform period using the graphical method. We have reasoned the arguments and given the impossibility of three-time growth of agricultural production in 2020, despite having good potential key resources which are land and labor. The possible priority tools of the effective agricultural policy, as a single integral mechanism aimed at revenue growth of agricultural producers and farmers
Nowadays a lot of countries, regions, cities, corporations carry out special process to form territories images, to create original images of their strategies and concrete products. Such processes in the Kolyma region, concerning the forming of positioning and advance mechanism of our city, are mostly at the research conducting and trial actions stage. Therefore, we consider it timely and relevant to offer the recommendations which can be used by authorities when developing positioning and advance programs of the considered northern city within the country, as well as beyond its boundaries
The article reveals a problem of identification and assessment of damage from corruption in public procurement. We have presented an analysis of the methodology for the calculation and assessment of accumulated financial and economic damage caused by corruption in public procurement. The conclusion about the need for further development of research on this issue has been made
The state of tourism in the Krasnodar region was analyzed and the perspectives of its development were given in the article. Actuality of the research is determined by the condition of growing globalization where the world tourism industry is the priority interest and great perspectives for Krasnodar region. However, the potential of the tourism sector development is not completely used in Krasnodar region. Points of growth in the tourism industry of the Krasnodar region are the various recreational centers, which have the status of resorts. The highest stage of a recreational center development is resort agglomeration. There is Krasnodar region; there is only one resort agglomeration - Greater Sochi – in Krasnodar region. In this regard, the particular interest is the analysis of the tourism development in the city of Sochi. The analysis of Sochi’s tourism sector showed that the resort annually receives at the average about 4 million tourists, there is no significant reduction in the number of rooms of collective accommodation facilities, but in spite of that the industry revenues are about 10 billion rubles. The analysis showed that there are preconditions for the further development of tourism in the city of Sochi, which are associated with the creation of new enterprises of the entertainment industry, the improvement of health-care systems and the introduction of non-standard rest scenarios
The goals of import substitution, import data and export resource features of the agrarian economy, through which you can generate significant competitive advantage are discussed. It is noted that the flight of the capital abroad creates jobs not for our economy, but for our competitors, that low interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value-chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is proposed to establish a network of specialized information centers to support import substitution with a database of technological profiles of organizations. The author block diagram of the information support and import substitution is given. The importance of federal and regional programs functioning in the import substitution is noted. The author's plan for their implementation is given . Predictive modeling of short-term, medium-term and long-term positive and negative consequences of import substitution and export orientation are implemented. The authors stress that the substitution should be seen as a transition to export orientation of the agricultural economy.