Вестник Самарского государственного экономического университета

Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics

2013 №7 (105)

ECONOMICS

Antipina Z.P.

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
Сведения:	Zhanna P. Antipina, a post-graduate student of Samara State University of Economics.

Ashmarina S.I., Plaksina I.A.

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
Сведения:	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

Bazhutkina L.P.

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
Сведения:	Lidiya P. Bazhutkina, Doctor of Economics, Professor of Samara State University of Economics.

Danchenko-Morozova L.V., Karimova L.R.

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
Сведения:	Ludmila V. Danchenko-Morozova, candidate of Sociology, associate professor; Liliya R. Karimova, a post-graduate student. - Samara State University of Economics.

Erofeev A.G.

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
Сведения:	Alexander G. Erofeev, candidate of Economics, associate professor of Samara State University of Economics.

Zelenkova R.A.

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
Сведения:	Raisa A. Zelenkova, candidate of Economics, senior lecturer of Samara State University of Economics.

Zelepukhin Y.V., Karyagin A.O.

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
Сведения:	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.

Konovalova M.E., Milyutkina N.P.

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
Сведения:	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).

Korotaeva T.V., Eskova T.S.

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
Сведения:	Tatyana V. Korotaeva, candidate of Historical Sciences, associate professor; Tatyana S. Eskova, a post-graduate student. - Samara State University of Economics.

Kotelnikova A.S.

DIFFERENTIATION ANALYSIS OF THE RF REGIONS IN TERMS OF HOUSING AFFORDABILITY LEVEL

Various methods for researching housing affordability are discussed. There is suggested an ap¬proach 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 author’s 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
Сведения:	Anna S. Kotelnikova, a post-graduate student of Samara State University of Economics.

Markova O.V.

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
Сведения:	Olga V. Markova, associate professor of Volga Region State University of Service in Togliatti.

Matveev Y.V., Matveev K.Y.

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
Сведения:	Yuriy V. Matveev, Doctor of Economics, Professor; Kirill Yu. Matveev, candidate of Economics, associate professor. - Samara State University of Economics.

Makhteva I.P.

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
Сведения:	Irina P. Makhteva, a post-graduate student of Samara State University of Economics.

Noskov S.V.

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
Сведения:	Sergey V. Noskov, Doctor of Economics, Professor of Samara State University of Economics.

Osipov V.I., Balyan A.S.

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
Сведения:	Vladimir I. Osipov, Doctor of Economics, Professor; Araks S. Balyan, a post-graduate student. - Samara State University of Economics.

Ostroumov V.V.

PROBLEMS CONNECTED WITH IMPROVEMENT OF TEACHING HISTORY OF ECONOMIC DOCTRINES BASED ON INTEGRATED REFLECTION OF SCIENTIFIC GROUNDS FOR “SAY’S 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 “Say’s law of markets” which appeared in the beginning of the 19th century should be completely reflected including its varied theoretic and method¬ological aspects. There is made a conclusion that “Say’s 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 “Say’s law” in theoretic Economics and economic practice
Keywords: “History of Economic Doctrines”, “Say’s 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
Сведения:	Vladimir V. Ostroumov, candidate of Economics, associate professor of Financial University under the Government of the Russian Federation.

Pavlov L.P.

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
Сведения:	Leonid P. Pavlov, a post-graduate student of Samara State University of Economics.

Pecherskaya E.P., Kishova I.S.

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
Сведения:	Evelina P. Pecherskaya, Doctor of Pedagogics, Professor, Director of Management Systems Institute; Irina S. Kishova, a post-graduate student. - Samara State University of Economics.

Popova E.E.

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
Сведения:	Elena E. Popova, candidate of Economics, associate professor of Samara State University of Economics.

Sevastyanov A.V., Gurenkova O.V., Smirnova E.A.

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
Сведения:	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.

Simonov Y.V.

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
Сведения:	Yuriy V. Simonov, candidate of Biologic Sciences, associate professor of Samara State University of Economics.

Sosunova L.A., Zubov S.P.

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
Сведения:	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

Tatarovskiy Y.A.

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
Сведения:	Yuriy A. Tatarovskiy, a post-graduate student of Samara State University of Economics.

109

Troshina E.P., Lyashov A.V.

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
Сведения:	Elena P. Troshina, candidate of Economics, associate professor; Aleksander V. Lyashov, a post-graduate student. - Samara State University of Economics.

113

Sherstneva T.B.

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
Сведения:	Tamara B. Sherstneva, candidate of Economics, associate professor of Samara State University of Economics.

117

Sheyanov D.S.

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
Сведения:	Dmitriy S. Sheyanov, a post-graduate student of Samara State University of Economics.

122

Yarushkin N.N., Kozlova V.A.

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
Сведения:	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

Melkonyan A.Z.

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
Сведения:	Anya Z.Melkonyan, a post-graduate student of Samara State University of Economics.

134

ECONOMICS

SOCIAL SCIENCES AND HUMANITIES