Vestnik of Samara State University of Economics
2013 7 (105)
ECONOMICS
FORMING CONSOLIDATED FINANCIAL IAS STATEMENTS
The article considers the theoretical fundamentals of forming consolidated financial statements and general disclosure about subsidiaries in compliance with IAS; the latest changes were analyzed; funding aspects were defined requiring further methodical development.
Keywords: consolidated financial statements, parent company, subsidiary, investment control, noncontrolling interest.
Email:azp25@yandex.ru
:Zhanna P. Antipina, a post-graduate student of Samara State University of Economics.
5
PECULIAR FEATURES OF COMPETITIVE RELATIONS AMONG HIGHER EDUCATION INSTITUTIONS
The article reveals the grounds for competitive relations development among higher educational institutions in educational services market, labor, and sci-fi markets.
Keywords: competitiveness, higher educational institution, stakeholders, innovative activities of higher educational institution, educational services market, labour market, sci-tech market.
Email:asisamara@mail.ru, plaksina_irina@bk.ru
:Svetlana I. Ashmarina, Doctor of Economics, Professor, Head of Applied Management Department; Irina A. Plaksina, lecturer of Applied Management Department. - Samara State University of Economics
9
SOCIO-ENTREPRENEURSHIP CORPORATIONS AS INNOVATION MODELS OF PUBLIC- PRIVATE PARTNERSHIP
Strategic approaches to a new model of territorial development on the basis of setting up socio-entrepreneurship corporations (SEC) are considered. The role of solution to socio-driven problems with the participation of private enterprise with state partnership in business environment development and region competitive growth is demonstrated. The main activity directions of SEC, the functions and methods of regulation are released. The recommendations on business mechanism formation, targeted at SEC activity encouragement are well-grounded.
Keywords: socio-entrepreneurship corporations, public-private partnership, social project funding, special aspects and functions of socio-entrepreneurship corporations, incentive mechanisms of socio-entrepreneurship corporations activity, the problems of socio-entrepreneurship corporation (SEC) activity, international practice.
Email:vestnik_sgeu@mail.ru
:Lidiya P. Bazhutkina, Doctor of Economics, Professor of Samara State University of Economics.
15
HUMAN CAPITAL INVESTMENT EFFICIENCY ASSESSMENT
The article considers the human capital notion and nature, investment patterns in human capital, characteristics of efficiency assessment methods.
Keywords: investment efficiency, investments in education, human capital, benefit from investments.
Email:Liliya.Karimova@alcoa.com
:Ludmila V. Danchenko-Morozova, candidate of Sociology, associate professor; Liliya R. Karimova, a post-graduate student. - Samara State University of Economics.
20
CORPORATE MANAGEMENT: PROTECTION OF MINORITY STAKEHOLDERS RIGHTS IN THE COURSE OF JOINT STOCK COMPANIES RESTRUCTURING
The problem of minority stakeholders rights protection in the course of restructuring joint stock companies is considered. The influence of JSC nominal capital concentration ratio on pursuit of their interests by stakeholders is analyzed.
Keywords: corporate management, minority stakeholders, controlling stakeholders, legislation, share buyback, enforcement of the right, restructuring
Email:vestnik_sgeu@mail.ru
:Alexander G. Erofeev, candidate of Economics, associate professor of Samara State University of Economics.
23
FINANCING MUNICIPAL SERVICES IN THE MODERN PERIOD
The article studies municipal service financing in the modern period, in particular, provided by different types of municipal institutions. The connection of financial support of providing municipal services with departmental special-purpose programs and municipal special-purpose programs is considered.
Keywords: municipal service, financing, program budget, municipal institution, budgeting, result-driven.
Email:raisazelenkova@yandex.ru
:Raisa A. Zelenkova, candidate of Economics, senior lecturer of Samara State University of Economics.
27
RISKS OF A STATE HIGHER EDUCATION INSTITUTION UNDER CURRENT CONDITIONS
The article covers risk identification in state higher education institution activity. The assessment of identified risks is provided.
Keywords: risks, risk analysis, insurance against risks, higher education institution risks, risk management, insurance against risk program.
Email:aleksey_karyagin@mail.ru
:Yuriy V. Zelepukhin, candidate of Science, associate professor of Samara State Academy of Social Sciences and Humanities; Aleksey O. Karyagin, a post-graduate student of Samara State University of Economics.
31
THEORETICAL APPROACHES TO COMPANY INNOVATION-INVESTMENT ACTIVITY
The article considers efficiency estimation principles of investment projects. Innovations are the basis of labor social division process and economic development accordingly, therefore innovativeness is not a new phenomenon in economy. Innovation process turned gradually from point economic phenomenon into economic development dominant. Innovativeness has become a significant feature of developed economic systems, where active formation of a new economy - knowledge-driven economy has begun
Keywords: investments, investment activity, economic activity , innovation.
Email:vestnik_sgeu@mail.ru
:Mariya E. Konovalova, Doctor of Economics, Professor of Samara State University of Economics; Nataliya P. Milyutkina, a post-graduate student of Russian State Trade-Economic University (Samara branch).
34
ANALYSIS OF INNOVATION MANAGEMENT THEORIES IN EDUCATION
The article considers the concept of innovation management in education. The term innovation activity of a higher education establishment is revealed by means of such main notions as innovation and innovation in education. The current theories of innovation management in education are explained.
Keywords: innovation activity, innovation management, innovation, innovation process, innovation process in education.
Email:tatyanaeskova90@mail.ru
:Tatyana V. Korotaeva, candidate of Historical Sciences, associate professor; Tatyana S. Eskova, a post-graduate student. - Samara State University of Economics.
39
DIFFERENTIATION ANALYSIS OF THE RF REGIONS IN TERMS OF HOUSING AFFORDABILITY LEVEL
Various methods for researching housing affordability are discussed. There is suggested an approach to housing affordability evaluation with the help of integrated index - housing affordability ratio (HAR). HAR dynamics over the country is revealed; rating of federal districts based on this dynamics is provided. In order to reflect regional differentiation in the RF there are provided results of cluster analysis using the authors indicator system consisting of three blocks, each of them having factor features
Keywords: housing affordability, regional differentiation, housing market, housing affordability ratio.
Email:mycartoon@mail.ru
:Anna S. Kotelnikova, a post-graduate student of Samara State University of Economics.
42
UTILIZATION OF OPEN INNOVATIONS CONCEPTION FOR THE DEVELOPMENT OF REGIONAL BUSINESS INNOVATIVE ACTIVITY
The article deals with organizational problems and successful utilization of open innovations in Russian regional business; the main functional spheres for open innovation process management are defined.
Keywords: innovation activity, open innovations, prosumerism, interorganizational networks, public-private partnership.
Email:markovaolga@yandex.ru
:Olga V. Markova, associate professor of Volga Region State University of Service in Togliatti.
49
REPRODUCTION OF INTELLECTUAL ASSETS AS THE BASIS OF NEW ECONOMIC GROWTH QUALITY
The article covers intellectual assets reproduction and their structure; intellectual assets systemiza-tion was carried out according to different criteria; Russian economy development paradigm was demonstrated based on knowledge and science; intellectual assets market development tendencies in Russian economy and its role are analyzed in reproduced process. The authors made a conclusion that intellectual assets market is the basis of intellectual capital market functioning.
Keywords : intellectual assets, intellectual capital , intellectual assets market, reproduction , economic growth, economic growth factors ,micro-economics and macro-economics , globalized economy, factor productivity , mental capacity.
Email:galina-agafonova@mail.ru
:Yuriy V. Matveev, Doctor of Economics, Professor; Kirill Yu. Matveev, candidate of Economics, associate professor. - Samara State University of Economics.
53
PECULIAR FEATURES OF RISK CLASSIFICATION FOR HOLDINGS INNOVATIONAL PROJECT MANAGEMENT
The author presents risk classification of innovation projects developed for holding structure. The basic factors and features for innovation risks classification are pointed out. Specific risks arising in the course of innovation project implementation in holding are defined
Keywords: innovational projects, innovation project management, innovation project risks, risk classification, innovation projects, innovation projects in holding structures.
Email:mihira805@mail.ru
:Irina P. Makhteva, a post-graduate student of Samara State University of Economics.
59
MULTIDIMENSIONAL CLASSIFICATION OF LOGISTIC SOLUTIONS
The main objects of logistic solutions are considered. Sequential decomposition of logistics types, business processes, functions and decision-making methods was implemented. Multidimensional classification of logistic solutions was developed
Keywords: logistics, managerial solutions, classification, functional areas, business processes, supply chain management.
Email: Noskov50@yandex.ru
:Sergey V. Noskov, Doctor of Economics, Professor of Samara State University of Economics.
63
ANALYSIS OF FRANCHISING DEVELOPMENT STATE AND PROSPECTS IN RUSSIAN PUBLIC CATERING MARKET
The article covers franchising matters, their advantages and disadvantages. Russian public catering conditions and market development prospects are analyzed due to the franchising system.
Keywords: franchising, business, legislation, analysis.
Email:vios.ds@mail.ru, shunik_samara@mail.ru
:Vladimir I. Osipov, Doctor of Economics, Professor; Araks S. Balyan, a post-graduate student. - Samara State University of Economics.
69
PROBLEMS CONNECTED WITH IMPROVEMENT OF TEACHING HISTORY OF ECONOMIC DOCTRINES BASED ON INTEGRATED REFLECTION OF SCIENTIFIC GROUNDS FOR SAYS MARKET
Improvement issues for teaching academic discipline History of Economic Doctrines are studied with regard to the fact that in the academic process the so-called Says law of markets which appeared in the beginning of the 19th century should be completely reflected including its varied theoretic and methodological aspects. There is made a conclusion that Says law produced a great influence on the entire evolution stages of Economics till the 30s years of the 20th century. Special attention in the article is paid to retrospective analysis of alternative value judgments of outstanding economists-scientists in the past and present concerning the place and role of Says law in theoretic Economics and economic practice
Keywords: History of Economic Doctrines, Says law of markets, liberal economic policy, classical political economy, laissez faire principles, postmanufacturing period, effective demand conception, economic man, invisible hand, macroeconomic equilibrium, crysisless economic development, government intervention in economic life.
Email:ostroumov.v@mail.ru
:Vladimir V. Ostroumov, candidate of Economics, associate professor of Financial University under the Government of the Russian Federation.
73
PROBLEMS OF TARGET ACHIEVABILITY ESTIMATION IN STRATEGIC PLANNING OBJECTIVES OF REGIONAL DEVELOPMENT
The article considers different characteristics of strategic and indicative planning, applied on the regional level, as well as the problem of target achievability estimation in strategic planning objectives; the catalogue of solution tools is provided. The main stages of strategic planning are defined on the basis of practical experience of forecasting analytical systems worked out for governmental authorities in the integrated regional research laboratory of SSUE.
Keywords: strategic planning, indicative planning, directive planning, state regulation, socio-economic development, economic growth, plan, achievability estimation, targets.
Email:plp@lenta.ru
:Leonid P. Pavlov, a post-graduate student of Samara State University of Economics.
79
COMMUNICATIONS INTERACTION MAP OF SAMARA STATE UNIVERSITY OF ECONOMICS WITH EMPLOYERS AND BUSINESS PARTNERS
The authors define the concepts human resources policy and corporate culture. The areas of interaction between the institute and employers are revealed. There is provided explanation for modernization of mutual cooperation between the higher educational institution and employers.
Keywords: human resources policy, corporate culture, strategic development concept.
Email:kiara-ra@yandex.ru
:Evelina P. Pecherskaya, Doctor of Pedagogics, Professor, Director of Management Systems Institute; Irina S. Kishova, a post-graduate student. - Samara State University of Economics.
86
PROBLEMS IN LEGISLATIVE CONTROL OF FINANCIAL DERIVATIVES ACCOUNTING AND TAXATION
The main issues in the sphere of legislative control for derivatives transactions are discussed. There are worked out recommendations for unified terminology and identification of DFI for the purpose of accounting and taxation, evaluation methods and methods for DFI accounting and analytical procurement control in accordance with IFRS and current DFI market development requirements.
Keywords: derivative financial instruments, futures financial instruments, futures contract, option contract, taxation of futures financial instruments, market cost, estimated cost, fair value, DFI accounting methodology, accounting and analytical procurement for DFI management.
Email:alpopowa@mail.ru
:Elena E. Popova, candidate of Economics, associate professor of Samara State University of Economics.
89
RUSSIAN ECONOMY DEVELOPMENT STRATEGY AND RISKS IN THE CONDITIONS OF GLOBALIZATION
In the conditions of modern economic globalization the strategies of coming out of the world financial crisis require thorough reconsideration. Possibilities for future discharging or refinancing of debts are brought into a question. Taking into consideration underinvestment, there appear risks connected with reduction of domestic liquidity in Russian economy.
Keywords: globalization, world financial market, strategy, liquidity, monetary policy.
Email:tfsgea@mail.ru
:Aleksey V. Sevastyanov, candidate of Economics, associate professor; Olga V. Gurenkova, candidate of Economics, associate professor; Elena A. Smirnova, candidate of Economics, associate professor. -Togliatti Branch of Samara State University of Economics.
95
ECOLOGY - ECONOMICS OF NATURE
There was undertaken an attempt to illustrate multifactorial transformation process of soil organic matter as a biological logistic network consisting of substance and energy flows as well as of obstacles for these flows.
Keywords: logistics, micro- and mesofauna, mineralization and humification.
Email:yuriisimonov@bk.ru
:Yuriy V. Simonov, candidate of Biologic Sciences, associate professor of Samara State University of Economics.
99
SALES SYSTEM DEVELOPMENT FACTORS EVALUATION FOR MANUFACTURING ENTERPRISE IN SCHOOL FURNITURE MARKET
The article reveals interconnection between the concepts market capacity and manufacturing enterprise sales potential. There are provided calculation methods for school furniture market capacity. Evaluation trends and sales outlets development sphere selection for enterprises in office and school furniture market are covered. The group of factors for optimal sales agent definition is analyzed.
Keywords: sales potential, market capacity, realization of output, sales outlet, logistics.
Email:kafedra-kl@yandex.ru
:Lilyana A. Sosunova, Doctor of Economics, Professor, Head of Marketing and Logistics Department; Sergey P. Zubov, a post-graduate student. - Samara State University of Economics.
104
CLASSIFICATION OF FINANCIAL STANDING INDICATORS IN AN ORGANIZATION
The article is concentrated upon the classification of financial standing indicators. There are discussed features in accordance with which financial coefficients can be grouped; interconnection of these features in different groups is described.
Keywords: financial standing, indicator, classification, financial analysis.
Email:vestnik_sgeu@mail.ru
:Yuriy A. Tatarovskiy, a post-graduate student of Samara State University of Economics.
109
MERGER AND ACQUISITIONS: BASIC TYPES AND MOTIVES FOR TRANSACTION CONSUMMATION
Merger and acquisition process has become a popular instrument used in business for penetration into new business areas as well as for strengthening market positions in various industries. The article presents the analysis of basic merger and acquisition company types, key motives and targets for such transactions.
Keywords: types of merger and acquisition companies, motives for merger and acquisition transactions consummation.
Email:vestnik_sgeu@mail.ru
:Elena P. Troshina, candidate of Economics, associate professor; Aleksander V. Lyashov, a post-graduate student. - Samara State University of Economics.
113
POTENTIAL DEVELOPMENT OF RUSSIAN LONG-TERM LIFE INSURANCE MARKET IN THE MODERN CONDITIONS
In order to fulfill the potential of life insurance market there is a need to take special measures aimed mainly at creation of favourable legislative framework for this industry and building up loyalty and trust to it. The key problem to solve in the aspect of long-term life insurance development is implementation of new and expansion of the existing tax concession and subsidies.
Keywords: long-term life insurance, long-term investments, permanent investments, tax deduction for the insured, rent, annuity, insurance premium, insurance amount, insurance period, insurance market.
Email:salamandra-r@mail.ru
:Tamara B. Sherstneva, candidate of Economics, associate professor of Samara State University of Economics.
117
SERVICES MARKET ESTABLISHMENT IN TRANSFORMATION DOMESTIC ECONOMY
The article covers the issues on services market establishment in innovation economy of our country. The approach to services market establishment by means of transformation from budget funding into market basis is provided.
Keywords: services market, transformation economy, steady growth, institutional conversion.
Email:panda63d@mail.ru
:Dmitriy S. Sheyanov, a post-graduate student of Samara State University of Economics.
122
FACTORS INFLUENCING UNIVERSITY GRADUATES EMPLOYMENT
The article reveals the following concepts: employment, university graduates employment. The objective and subjective factors influencing university graduates employment are analyzed.
Keywords: employment, university graduates employment, labour market.
Email:valechka89@mail.ru
:Nikolay N. Yarushkin, Doctor of Psychology, Professor; Valentina A. Kozlova, a post-graduate student of Samara State University of Economics.
129
SOCIAL SCIENCES AND HUMANITIES
NATIONAL INTEREST CATEGORY IN LEGISLATION AND LITERATURE
The article considers national interest category in terms of national and international science and official documents as well. It should be taken into consideration that the term is specified in no legislative act. The problems of national, state, public interest and nation interest correlation are designated.
Keywords: interest, state, law, national interest, national security, approximation and conflict of interest.
Email:balic1@yandex.ru
:Anya Z.Melkonyan, a post-graduate student of Samara State University of Economics.
134
ECONOMICS
SOCIAL SCIENCES AND HUMANITIES
2007-2016