The article deals with the issues of competitiveness of the country’s competitiveness in-fluencing on its economic security. The conceptions of CIS economic security are investigat-ed. The estimation of progress in EU is given. The tools of state increase in competitiveness and economic security are developed. The sources of CIS countries’ economics are studied as well as the shadow economics influence on the economic security of the state
The article deals with the model of production control system reforming as well as its formation on the new methodological level. Due to the usage of the given model considerable improvement of the performance indices can be traced.
Stepan A. Antonov, a post-graduate student of Samara State Aerospace University (National Research University); Boris N. Gerasimov, Professor of Management Department of Interna-tional Market Institute, Samara.
The multilevel typology of the regions of the Russian Federation according to the level of food safety for the year 2010 is carried out. The integral quantitative estimation of the role of various factors detecting the level of basic foods consumption is done. The conclusion on the reasonability of the usage of the received results for taking efficient management decisions on the food market is made.
The article deals with the capacity of key segments of IT-market, with its basic consumers according to the sectors of economics and regions of the Russian Federation. The current tendencies of national IT-market are singled out; the factors influencing on the development of its separate segments, the role of IT-services as a perspective trend on the market are discussed in the article.
In the modern Russian VAT tax system acts as one of the most difficult and problem taxes. In essence, the VAT represents the universal turnaround tax raised at all stages of movement of production to the end user, having specifics in the form of a tax deduction at definition of the final tax obligation. It is obvious that the "flat" scale of the taxation and imperfection of practice of collection of the VAT dont stimulate the observance of design modes of selection of oil and completion of resource base. At the same time, exhaustion of readily available stocks and oil fields already entered into development, and also taking place deterioration of structure of resource base of hydrocarbonic raw materials do actual a problem of the fastest reforming and effective regulation of operating tax system, and also its adaptation to the needs of development of oil-extracting branch of Russia.
The need for structural diversification of the Russian economy, based on innovative technology development is proved. Intensity of the branch competition and availability of investment resources are considered as defining factors of innovative development of the enterprise.
Elena A. Kandrashina, Doctor of Economics, Professor; Aleksandra A. Chudaeva, PhD in Economics, senior lecturer of Samara State University of Economics.
The problem of internal and external migration of intellectual capital in Russia is considered, the reasons of this process are defined, the ways of improving the situation in the country are suggested.
Its a well-known fact that estimation and control of risk consist in every stage of audit process, however, intuitional estimation of audit risk and methods of its control are not defined in practice. Meanwhile, the importance of the properly organized and efficient process of estimation and control of audit risk are quite high. The reduction of audit risk to its minimal value is considered to be the guarantee of the high-quality audit work carried out and the conclusion made on its basis. In this respect the issues of audit risk estimation are quite urgent for the theory and practice of audit.
Natalia V. Konovalova, senior lecturer of Samara Branch of Russian State Commerce and Economic University, Tatyana A. Korneeva, Doctor of Economics, Professor, Samara State University of Economics.
The essence of the economic efficiency of electricity generation is determined. The categories of economic efficiency from the perspective of a systems approach are characterized. The categories of cost-effectiveness of hierarchically organized systems, national economy, and electricity manufacturers are represented.
The concept of innovation factors and their impact on competitiveness is defined; the basic problem and the necessary measures for transition of Russia from the resource-based economy to an innovative way of development are formulated.
The mechanism of securitization of receipts on a tax on the income of individuals (personal income tax) is considered; the scheme of securitization of potential cash flows according to the personal income tax is described. State-private interaction within the securitization, allowing to regulate liquidity of the financial market is defined.
Inter-municipal cooperation is the foundation for building management systems development of urban agglomerations. The experience of inter-municipal cooperation as a tool for regulating the development of the Samara and Togliatti agglomeration is considered.
The article deals with the state of engineering in Kazakhstan for 2007-2011. The dynamics of economic indicators of mechanical engineering and medium term priorities in the development of machinery industry on the basis of a SWOT analysis are examined in the article. The strategy for enhancing the capacity of machine-building complex in Kazakhstan is proposed.
The article deals with the issues of further innovative development of economics through the elaboration of methodology based on the revealing the factors and conditions of innovative potential implementation.
Aleksandr V. Samoylov, Doctor of Economics, the Head of Accounting, Analysis and Audit Department of Saint-Petersburg State University of Aerospace Instrument Making.
The article deals with the model of organizational-economic tool of enterprises competitiveness management producing hi-tech production. The model presents in itself specific multifunctional and multi-component system consisting from a complex of interrelated subsystems, which are influenced by external and internal factors forming up a kind of continuity.
Aleksandr V. Samoilov, Doctor of Economics, the Head of Accounting, Analysis and Audit Department; Anna P. Drozdova, senior lecturer of Saint-Petersburg State University of Aerospace Instrument Making.
The article deals with the variant of organization of normative method for accounting individual products cost price on the enterprises with mass and serial outputting. On the basis of the method the author proves in the article that step-by-step process of running costs norm setting demands the development of current norms and standards, accounting and control of rate of application, building up budget, calculating actual cost of production, drawing up final cost-information report.
Aleksandr L. Saraev, Samara State University; Boris Y. Tatarskikh, Doctor of Economics, Professor, the Head of Industrial Economics Department of Samara State University of Economics.
The article deals with the problem of multicriterion optimization. Multicriterion dynamic model of oil-refining production is described, which was built on the basis of standard models of mix-dividing operations and viewed as a ground for the creation of the proper application-oriented system of optimization. The question of incompatibility and multicriteriality is discussed; the invariant of generalized hierarchical criterion is offered in the article.
The article deals with the process of functional value analysis (FVA) genesis and summarizes the stages of its development in the USSR and Russia. The article also estimates the modifications of FVA.
The article deals with systemizing scientific propositions characterizing such a category as "risk". The system approach to risk management is dealt with; the definition of the risk flows with the characteristics of risk parameters is given; the functional area of the risk logistics is singled out, the principle objective of which consists in providing the logistic system with safety and reliability.
Some of the techniques and tools of legal drafting methodology are considered. An attempt at specification of the phenomenon of legal definition by comparison with other methods of definition of legal drafting methodology is made.
Questions of application of term of limitation period to void contracts and unconcluded transactions are considered. The author concludes that the limitation period begins from the date of actual transaction execution but not from the time when the transaction is legally closed.