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Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics
2008 №5 (43)
ECONOMICS
ABOUT THE PECULIARITIES OF RECOGNITION IN ACCOUNTING AND REFLECTION IN THE REPORTS OF FINANCIAL INSTRUMENTS
The article is related to the issues of recognition and valuation of financial instruments accounting category in Russian accounting system and IFRS. The author considers the definition of financial instruments, their structure and classification, arguments are discussed explaining the reasons why this accounting category is so thoroughly covered by numerous international accounting regulatory documents and standards. The author analyses the key differences and similarities of accounting treatments of financial instruments in Russian and international accounting society and proposes the amendments and additions to existing national Accounting Standards to move them closer to world-wide practices. The author justifies and proves the necessity and relevance of this convergence processes. The article covers the problems of initial recognition of financial instruments in accounting, including the choice of valuation methods according to the financial instrument classification. The issues on fair value measurement are raised, approaches of its usage in Russia and under IFRS are compared and discussed. Subsequent valuation of financial instruments is considered, including the issue of fair value change influence on the company’s financial statements (financial results or capital accounts). Financial instruments devaluation problem is considered, reserves creation process is described, including accounting treatment of devaluation loss and its impact on the company’s accounts.
Email:vestnik@sseu.ru
5
ABOUT ONE METHOD OF DEFINING THE DEGREE OF THE ANTAGONISM OF THE ENTERPRISES - MARKET PARTICIPANTS
The paper considers the problem of the formalized representation of the relations between the enterprises - market participants of some products. The interaction of the enterprises is represented in the form of the bi-metrical game model. The algorithms of evaluating the parameters of the model are suggested.
Email:vestnik@sseu.ru
10
OPERATIONAL MANAGEMENT OF LABOUR RESOURCES OF THE COMPLEX SHIFT ON THE BASIS OF THE ADAPTIVE MODELS OF LINEAR PROGRAMMING
The article examines the problem of modeling the activity of the complex shift of the enterprise while it accomplishes various tasks. The work of such shift is described as the problem of the integral-valued linear programming. The approach to adjusting the parameters of this model according to the data of dispatcher service of the enterprise is suggested.
Email:vestnik@sseu.ru
14
THE ECONOMIC SYSTEM OF THE PEOPLE’S REPUBLIC OF CHINA AND ITS ASPIRATION TO DEVELOP THE BOADER LINES WITH RUSSIA
In the context of the changes in the social and political situation in the People’s Republic of China the author analyses the tendencies of its social and economic dynamics, evaluates the possible perspectives of developing border lines in the frames of long-term collaboration.
Email:vestnik@sseu.ru
18
THE CHARACTERISTICS OF POPULATION DIFFERENTIATION ACCORDING TO INCOME IN SAMARA REGION
The article describes the metrics characterizing the level of population differentiation according to income. The methods of statistic analysis are used to calculate the Gini coefficient and the Lorentz coefficient. Exel is used to create the Lorentz curves for the Samara Region for the period from 1997 to 2003. To forecast the Lorentz coefficient the usage of correlation and regression analysis is proposed. The percentage of population with the income below minimum living wage in the Samara Region is calculated with the help of statistic method. Comparability of calculations with official statistics is represented in the article. Besides, the reasons of deviation from the statistical data for the period beginning with 2002 are revealed.
Email:vestnik@sseu.ru
23
ORGANIZATIONAL AND INDUSTRIAL MANAGEMENT IN INSOLVENT ENTERPRISES
The article considers the system of operative and potential activities of antirecessionary management at the enterprise in organizational and industrial management that represents the aggregate of activities of organizational and managerial character, directed at increasing production efficiency and competitiveness.
It is proved that the main organizational mechanism of reforming and reorganizing the enterprises, the insolvent ones as well, regardless of their legal and organizational form is restructuring, considered as the process of the structural changes of material and nonmaterial resources of the enterprise aimed at increasing its efficiency and stability in market conditions.
It is revealed that the scientific grounding for producing goods in a crisis situation is directly connected with branch and technological peculiarities, the problems of production reconstruction, establishing new technological and productional capacity for launching the new competitive production. The necessity and the main directions of the scientific and technical enterprise policy of anti-recession enterprise management are shown.
Email:vestnik@sseu.ru
27
THE PROBLEMS OF THE EFFECTIVE USE OF FINANCIAL RESOURCES WHILE REDISTRIBUTING THE PRIMARY INCOME ON THE LEVEL OF THE BUDGETS OF RUSSIAN FEDERATION SUBJECTS
The main problem of the interbudget disbalance in Russian Federation is the noncompliance between the profit sources and expenditure obligations according to the levels of budget systems. It is suggested to calculate vertical budget disbalance taking into consideration profit sources, their instability and expenditure obligations of all power levels. All this will increase the efficiency of financial resources while redistributing the primary income on the level of the budgets of Russian Federation subjects.
Email:vestnik@sseu.ru
34
THE FORMATION AND ACTIVITY OF BUSINESS INTELLIGENCE SERVICE OF THE CRIMEA OFFICE “CREDIT-BUREAU” IN THE STATE SECTOR OF ECONOMY IN CRIMEA AUTONOMOUS SOVIET SCOCIALIST REPUBLIC IN THE 20-30s OF THE XXth CENTURY
The article dwells on the problem of economic security of union and autonomous republics of the USSR during the NEP period. The Crimea office “Credit-Bureau” was established as a mechanism providing business security in Crimea ASSR. To issue “solvency certificates” it used operational agents’ methods of confidential information collection provided by searchers (agents) and correspondents concerning economy players.
Email:vestnik@sseu.ru
41
ABOUT THE PECULIARITIES OF CLASSIFING THE INVESTMENT SOURCES (INVESTMENT RESOURCES)
The paper examines the variants of classifying various sources of investments and investment resources. The used methodological approach made it possible to suggest the author’s classification of the sources of investment resources both on micro and macro economic levels. The dynamism of the investment sources (investment resources) is studied; the definitions of the economic categories “investment resources” and “investment capital” are suggested.
Email:vestnik@sseu.ru
46
DEVELOPING THE ECONOMIC AND MATHEMATICAL MODEL OF MANAGING THE STOCKS OF MATERIAL RESOURCES
The author examines the problems of supply and managing the supply chains. The analysis of the already existing methods of managing the stocks of material resources is accomplished. The structure of costs connected with managing stocks is studied. The problems of creating stocks and their classification is shown. Special attention is paid to ABC-method and its application to creating the mathematical models of stock managing. The author suggests the economic and mathematical model of classifying material resources according to ABC method.
Email:vestnik@sseu.ru
50
SERVICE FEE FOR HEATING ENERGY: A NEW APPROACH
The overall system crisis of the economy of the country provoked the current miserable situation in national heat-power engineering. Tariff policy that does not suit the present condition of national economy influences the functioning of the system of central heating. A new approach to establishing the price for heating is suggested.
Email:vestnik@sseu.ru
54
MODERN CONDITION OF THE IT MARKET OF FINANCIAL ANALYSIS
The article deals with the problems connected with describing the condition of Russian IT market of financial analysis. The analysis of the most popular program production is carried out.
Email:vestnik@sseu.ru
58
EVALUATING THE EFFECTVENESS OF MANAGING RESOURCE PROVISION OF EDUCATIONAL INNOVATIONS
It is rather difficult to evaluate the effectiveness of the process of investments resources transformation in educational innovations. In economic literature the evaluation of investments expediency in innovations is done using classical financial ratios of investment activity. However, educational innovations - is not the aggregate of separate investment projects, it is just a continuous process of initiation, generation and transformation of new knowledge targeted on updating the intellectual potential and creative work of all members of this process.
Email:vestnik@sseu.ru
63
SEMIOTIC APPROACH TO THE DEVELOPMENT OF THE VOCATIONAL PREPARATION OF THE SPECIALISTS IN CONDITIONS OF EDUCATIONAL MODERNIZATION
The urgency of studying the basic concepts of theoretical semiotics and their interpretations in preparation of experts of an economic structure is defined, by that it enables: (а) to consider the validity environmental us within the framework of investigated subjects as set of sign systems (language, a science, advertising, etc. as the special sign systems having the syntax, semantics and to the pragmatist); (б) to learn the world environmental us from positions of the semiotics approach, giving the tool for process of knowledge - set of sign systems (including, formal languages - a special class of the abstract sign systems, being a version of the sign systems acting in a role or subject language for any subject domain, or a meta language). In article the maintenance of training to theoretical semiotics (base concepts are listed) is briefly described. Realization of the given theses will promote construction of model of professional culture of the expert from positions of the semiotics approach to education, and also will allow to describe professional competence of the expert through skills to operate with various sign systems in a context of problems of a subject domain.
Email:vestnik@sseu.ru
73
ECONOMETRIC MODELLING OF SOCIAL COMFORT OF THE POPULATION IN REPUBLIC OF MORDOVIA
The problems of statistical evaluation of social comfort of the population are becoming more and more important nowadays. The article contains the component analysis and creates a generalized model of the dependence of the emphasized factors of social comfort of the residents of Mordovia Republic.
Email:vestnik@sseu.ru
78
EVALUATING THE TERRITORIAL DIFFERENCES IN THE STRUCTURE OF TAX RECEIPTS OF LOCAL BUDGETS (using the example of municipal regions of Samara region for the period 2004-2007)
The author proves the importance to estimate the tax burden in the region. As a characteristics of tax burden it is suggested to use a ratio index between a separated local taxes and a wage fund in the context of metropolitan region.
Email:vestnik@sseu.ru
81
THE ROLE OF COMMERCIAL BANKS IN EQUITY MARKET DEVELOPMENT AND FUNCTIONING
The article touches upon the basic notions of the equity market and the bank financial services in equity market mainly in the Samara region. These notions in the Russian economics are indivisible, due to the fact that it is the banks that are the principle participants in equity market, though the intense activity of the banks in the equity market has decreased owning to the financial crisis. The interest of the business banks in the emission of their own securities and their distribution at the open market are determined by a number of circumstances, which are mentioned in the article. Though the Samara equity market is just developing, it depends on the world equity market but it also has its peculiar features. The article also tells us about the activity categories in equity market, that are the concern of the business banks only. The important aim is the restoration of the work of the financial market as a necessary condition of the functioning of the bank system, that will lead to the rise of the activity in equity market.
Email:vestnik@sseu.ru
86
SPECIFICITY OF THE INTELLECTUAL PROPERTY IN SERVICE ECONOMICS
In article the features of service enterprises participation in intellectual property (IP) management, one of the main assets in innovation economics, are considered. The data about use of IP objects by the service enterprises are presented and the positive dynamics of the international market of IP transfer service is marked.
Email:vestnik@sseu.ru
91
MODELLING THE INVESTING PROCESSES OF INDUSTRIAL ENTERPRISE ON THE BASIS OF THE APPROXIMATED INDUCTIVE INDUSTRIAL FUNCTIONS
The paper considers the possibilities of combining the research of market and industry based on inductive approach and simplifying the procedure of analysis and synthesis.
Email:vestnik@sseu.ru
95
MATHEMATICAL MODELS OF SUPPLY AND DEMAND OF VALUE ADDED SERVICES IN THE MARKET OF CELLULAR COMMUNICATION
The rates and prospects of development of one of the quickly growing segments of the market of telecommunications - the market of additional services of cellular communication are analyzed. Determinants of supply and demand of additional services of cellular communication as the important components in models of forecasting are revealed. Models of a cumulative supply and demand of services are constructed.
Email:vestnik@sseu.ru
101
BUSINESS SYSTEM: OPERATIONAL ORGANIZATION AND ASSETS OWNER
The article is dedicated to business structure that consists of two elements: operational organization and assets owner. It has been widely spread in the economic sector of entrepreneurship. The article reveals inner and outer business relations, formulates features of the system and enumerates the main reasons of its existence and development.
Email:vestnik@sseu.ru
105
LINGUISTICS
THE LANGUAGE NOMINATION IN THE LIGHT OF LINGUOCULTURE (on the basis of British and American linguocultural scenarios of service industry)
The nomination is characterized and the necessity to describe the nomination from the point of cognitive linguistics is substantiated. The essence of linguocultural scenarios is discovered. The contents of linguocultural scenarios are analyzed, cultural and language pecularities are revealed. The necessity of preliminary study of linguocultural scenarios is stated.
Email:vestnik@sseu.ru
109
CULTURAL COMPONENT OF THE INTERNAL FORM OF THE COMMENTARY UNITS
The paper examines the forms of representing the implication in the synergetics of the literary text. The author proves the hypothesis that most of the commentary units contain such implications that give them cultural and ethnic color. The conclusion is made that the units of natural language get additional cultural semantics in the language of culture.
Email:vestnik@sseu.ru
114
ECONOMICS
LINGUISTICS
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