Вестник Самарского государственного экономического университета

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

2017 №10 (156)

THEORY OF ECONOMICS

Kuskov V.M.

STUDY ISSUES OF THE THEORY OF ECONOMIC LAWS OF SOCIETY

The issue of the theory of economic laws of society is given insufficient attention in foreign and domestic economic literature, and this issue is far from its final solution. Russian economists have moved away from the political economic study of economic laws of modern society, concentrating on applied research in microeconomics and macroeconomics. In this regard, the purpose of the article is to clarify the concept of the economic law of modern society, its system. To achieve this goal, the following tasks are formulated in the work: 1) to consider the history of the formation of the theory of the economic law by representatives of various foreign economic schools in the market; 2) to clarify the main directions of studying this theory by Soviet economists; 3) to clarify the simplest definition of the basic economic law, its classification.
Keywords: subject matter of the economic law, main economic law, law duality, derivative economic laws, economic laws of society movement. Highlights: studying historical foreign economic we can conclude the following: up to now the methodology of the economic law has not been completed yet; the analysis of the Soviet economic thought with regard to the theory of the economic law shows that the definition of the economic law and its classification were not scientific and could not be derived from the Soviet "socialized" society; the characteristics of the basic, system-forming economic law and its classification need to be clarified.

Email:	lllundead@rambler.ru
Сведения:	Vyacheslav M. Kuskov, Candidate of Economics, Associate Professor, Samara State University of Economics.

Balashov A.M.

SOCIO-CULTURAL CAPITAL AS OBJECT OF SOCIAL RESPONSIBILITY OF ENTREPRENEURSHIP IN THE ECONOMICAL INNOVATIVE PROCESS

The influence of socio-cultural capital on entrepreneurship and innovation of the country’s economy is considered, which is especially relevant in the formation period of a post-industrial society, for which qualitative human capital and cohesion of society are needed. The destruction of the values and ideological landmarks of society is being investigated both after the October revolution of 1917 and in the 1990s, when a change in civilizational principles took place. The contribution of emigrant entrepreneurs to the social and cultural capital of countries, that granted them asylum, is shown. A comparison was made between the social, cultural and human capital of emigrants and residents of the USSR, as well as modern entrepreneurship. The lack of truth, irresponsibility and conflict characterize the modern Russian society, which led to the formation of a social model of social capital aimed at opposing social groups, when the entrepreneur ceased to feel his social responsibility and strive for progress. Bulgakov’s economic philosophy is the methodological basis of this work, which makes it possible to trace the influence of moral, cultural motives on human behavior in the sphere of economy. The author analyzes the potential for improving the quality of human capital through innovative cultural opportunities and notes that culture should become a real factor of innovative development and help entrepreneurship and workers adapt to changes taking place, while innovative entrepreneurship, along with the state one, must contribute to the formation of a knowledge economy, and the cultural level of the population, improving its skills. The development model of a modern mixed economy must take into account national peculiarities, a changed reality and rely on high-quality human capital, which will create staff for innovative entrepreneurship, allow resolving conflicts through negotiations and lead to social stability.

Email:	Ltha1@yandex.ru
Сведения:	Aleksey M. Balashov, Candidate of Economics, Associate Professor, Novosibirsk State Pedagogical University.

WORLD ECONOMY

Radkovskaya E.V., Kochkina E.M., Drobotun M.V.

ANALYSIS OF FOREIGN EXPERIENCE IN THE STUDY OF PRECONDITIONS FOR DEPRESSION FORMATION

The foreign experience of revealing and studying the depressive syndrome of territories of regions is analyzed. Using the example of three different regions - including Ruhr (Germany), Scotland (Great Britain), Appalachia (USA) - factors and prerequisites for depression formation are considered in detail.
Keywords: depressive territories, prerequisites for depression formation, foreign experience, antidepressive policy. Highlights: schemes for studying prerequisites for depression formation overcoming, based on foreign historical experience, must be taken into account when studying this phenomenon in our country, even if they do not have direct analogues in the Russian economy; typologization of depressed areas according to conditions and forms of the depressive syndrome is based on specific political, historical and geographical features of each territory; the study of ways to level depression, tested in different countries, will avoid serious mistakes in the development of Russian regional policy.

Email:	rev_urgeu@mail.ru, kem_d@mail.ru, mdrobotun@yandex.ru
Сведения:	Elena V. Radkovskaya, Candidate of Economics, Associate Professor, Honored Worker of Science and Education, RAE Professor; Elena M. Kochkina, Candidate of Economics, Associate Professor; Mikhail V. Drobotun, a senior lecturer - Ural State University of Economics, Yekaterinburg.

REGIONAL ECONOMY

Kravchenko L.A., Goryachikh M.V.

FREE ECONOMIC ZONE IN CRIMEA: PREFERENCES AND FEATURES OF FUNCTIONING

One of the primary objectives of the state regional policy is to stimulate the development of regions, and free economic zones (SEZs) can be the impulse for the economic and innovative development of a particular macro-region. The Republic of Crimea is a unique macro-region of the Russian Federation, which has appropriate conditions for creating a similar zone on its territory. Undoubtedly, for any states, the functioning of territories with a special development regime determines involvement in integration processes, as well as stimulation of the cross-border movement of resources, especially financial resources. To do this, it is necessary to create a favorable investment climate, which requires a thoughtful formation of tax incentives, customs and financial preferences for participants in such special zones. The analysis of a number of indicators, characterizing the investment climate, has shown that the Republic of Crimea demonstrates a high level of state financial support, consulting and educational services for residents of the free economic zone. Features of the first years of functioning of the free economic zone, privileges and preferences for its participants, as well as prospects for the development of such a zone in the Crimea are considered.
Keywords: free economic zone, region, social and economic development, investments, free customs zone, tax privileges, preferences. Highlights: peculiarities of FEZ organization in the Crimea; tax preferences are analyzed and customs privileges are indicated, the analysis of attracted investments is made; the role and influence of FEZ on the social and economic development of the region, as well as the factors on which the successful development of the free economic zone depends; taking into account foreign practice, recommendations on improving the functioning of FEZ are presented so that they become effective institutions for the regional development.

Email:	kravchenko_l.a@mail.ru
Сведения:	Larisa A. Kravchenko, Candidate of Economics, Associate Professor; Maria V. Goryachikh, Candidate of Technical Sciences, Associate Professor. - Crimea Federal University, Simferopol.

Oborin M.S., Sheresheva M.Yu.

PROSPECTS FOR DEVELOPMENT OF NETWORK INTERACTION IN SMALL CITIES AND DISTRICT CENTERS

The article illustrates prospective directions of network interaction between small cities and regional centers considering international experience and peculiarities of the Russian institutional environment. The article is devoted to the development of small towns and regional centers on the basis of their mutually beneficial network interaction. The most promising directions were selected as priorities from the point of view of transforming a small city into effective socio-economic space, actualizing the existing potential, as well as those opportunities that objectively exist in the context of the state management of strategic indicators. The study identified the main problems of small towns; data on complex network projects, which include small cities, are summarized; perspective directions of network interaction are characterized.
Keywords: network interaction, small cities, potential, state and municipal management. Highlights: ♦ small cities are strategic points of growth in regional and national economies; ♦ the potential of small towns is insufficient for independent growth, therefore, inclusion in highly developed industrial, transport and logistic, tourist-recreational networks is necessary; ♦ the important area of network interaction is the quality improvement of municipal management, which allows redistributing resources more effectively between small towns and regional centers; ♦ the most promising areas of network interaction have become tourist-recreational, trade-industrial, transport and logistic; ♦ the actualization of identified areas will contribute to a synergetic effect for the socio-economic development of regions.

Email:

recreachin@rambler.ru, m.sheresheva@gmail.com

Сведения:

Matvey S. Oborin, Doctor of Economics, Associate Professor of the Department of Economic Analysis and Statistics, Perm Institute (branch) of Plekhanov Russian University of Economics, Professor of the Department of World and Regional Economics, Economic Theory, Perm State National Research University; Marina Yu. Sheresheva, Doctor of Economics, Professor of the Department of Applied Institutional Economics, Director of the Center for Network Economics Studies, Laboratory of Institutional Analysis of the Faculty of Economics, Lomonosov Moscow State University.

Vagina P.S., Kravchenko A.V., Lyachenkov Yu.N.

DEVELOPMENT MANAGEMENT OF REGIONAL ECONOMIC SYSTEMS BASED ON THE EVALUATION LEVEL OF THEIR INNOVATIVE EFFECTIVENESS

According to international experts, innovation and innovative activity in our country remains a "weak link", which threatens to turn the current technological backwardness of most sectors and regions of Russia into a chronic one. The search for non-standard approaches that promote innovative processes and increase their effectiveness is an important task currently facing the government.
Keywords: regional innovation system, management, innovative development, evaluation methodology. Highlights: the need to develop an effective mechanism for managing the innovative development of the regional economic system based on the structuring of its main elements is represented; the special importance of organizing the system for assessing the effectiveness of formed regional innovation systems (RIS) for monitoring established strategic guidelines for the innovative development, as well as for making managerial decisions in fulfilling the tasks of perspective growth of regional economies, is substantiated.

Email:	polina063@yandex.ru, iwtvtgb@gmail.com
Сведения:	Polina S. Vagina, a post-graduate student; Anton V. Kravchenko, a post-graduate student; Yuri N. Lyachenkov, a post-graduate student - Samara State University of Economics.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Karanatova L.G., Khodachek V.M., Kulev A.Yu.

ENSURING COMPETITIVENESS OF ENTERPRISES OF TOURISM-RECREATIONAL SPHERE ON THE BASIS OF THE MODEL OF STRATEGIC INNOVATION NETWORKS

In the conditions of transition to a postindustrial society, new mechanisms and tools for commercialization of knowledge are developing, the innovative economy is being formed using the model of strategic innovation networks in which the creation of new knowledge and innovations is the main responsibility of institutional carriers of the innovation system - the state, business and universities. The tourism industry has great potential to become a reliable source of non-raw materials in the structure of the country`s economy. Obviously, the achievement of the set goals is impossible without the industry transfer to the innovative development path.
Keywords: tourism industry, competitiveness, innovations, strategic innovation networks, innovative ecosystem, tourist products, tourist-recreational cluster, tourist route, tourist destinations. Highlights: the possibility of applying models of strategic innovation networks in the tourism industry is substantiated for increasing the competitiveness of enterprises, regions and the industry as a whole; the peculiarities of the tourism industry are taken into account, as participants of networks will be: organizations engaged in tourism, offering innovative ways and methods of organizing business processes, introducing new tourist routes, new tourist products, using new technologies, opening new directions and markets ; government structures that perform regulatory functions; universities engaged not only in the training of specialists in tourism and recreation, but also forming the competences of innovative entrepreneurship.

Email:

karanatova-lg@sziu.ranepa.ru, hodachek-vm@sziu.ranepa.ru, kulev-ay@sziu.ranepa.ru

Сведения:

Larisa G. Karanatova, Doctor of Economics, Professor, Dean of the Faculty of Additional Professional Education; Vladislav M. Khodachek, Doctor of Economics, Professor; Anton Yu. Kulev, Candidate of Economics, Director of the Educational and Consulting Center for Management of State, Municipal and Regulated Purchases - North-West Institute of Management - a branch of the Russian Academy of Science and Technology, St. Petersburg.

Gaskova J.I.

INDUSTRIAL AND INFRASTRUCTURAL ASSOCIATIONS AND AEROTROPOLS AS MODERN STIMULATION FORMS OF THE REGIONAL INDUSTRIAL DEVELOPMENT

It is shown that integration processes in industrial and infrastructural sectors of the region allow the economy of the territories, and the country as a whole, industries and individual companies to develop more efficiently, which is especially important for the state under economic and political instability. References to scientists who dealt with similar problems and contributed to the development of theory and practice on the topic of research are presented. The forms of integration of industrial enterprises are grouped and basic definitions of their concepts are given. The role of associations of industrial organizations in regions, as well as in infrastructure companies in the form of agglomerations, clusters, aerotropols is analyzed. The main characteristics of these forms of associations are considered, and examples are given in several subjects of the federation. The main possible effects of integration for different parties (economic, social, ecological) have been systematized, and a scheme for their interconnection in the framework of industrial and infrastructure association has been proposed. Thus, the article indicates that in our country integrative processes are currently underdeveloped, there is a need to consider this issue through administrative mechanisms at the level of regional authorities and to involve a large number of companies and investors in creating new agglomerations, clusters and aerotripses in various subjects of the Russian Federation.
Keywords: industry, agglomerations, clusters, infrastructure, aerotropols, industrial and infrastructure associations, region. Highlights: the main forms of associations of industrial organizations are analyzed, key concepts are considered; ]the necessity of creation of industrial-infrastructure agglomerations, clusters and aerotropols in regions is substantiated, examples of these forms of integration are presented in different regions of the Russian Federation, references are made to scientists involved in research problems; potential effects for industrial organizations in the region, as well as for infrastructure companies and the region are shown, the need to improve the level of coherence of their objectives and actions to achieve the desired results is presented.

Email:	yulidom@yandex.ru
Сведения:	Julia I. Gaskova, a post-graduate student, Baikal State University, Irkutsk.

ACCOUNTING, STATISTICS

Arkhipova N.A., Korneeva T.A., Shatunova G.A.

CONCEPTUAL BASES AND PRACTICAL ASPECTS OF FORMING REVENUE INFORMATION ON CORPORATE REPORTING

The requirements of IFRS have been systematized to reflect revenues of the economic entity using the new conceptual model, structural elements of each stage of revenue recognition have been identified, the analysis of the reporting of companies` revenues in 2016 has been made, practical aspects of the conceptual model of revenue recognition have been determined, which require further methodological development at the level of the economic subject.
Keywords: international financial reporting standards, revenues, multi-component contracts, variable compensation, revenue recognition model. Highlights: the terms and principles of revenue recognition in corporate reporting are systematized in accordance with international standards; structural elements of separate stages of revenue recognition within the framework of the new conceptual model are identified and justified; the analysis of the revenue informatio in the reporting of major Russian companies for 2016 concluded that it is necessary to assess the impact of the new model on reporting and the need to reflect this influence in the information on accounting policies of corporate reporting; on the basis of correlation analysis between requirements of Russian accounting standards (federal standards) and international standards in terms of the revenue information in corporate reporting, adjustments to the Russian reporting required in connection with differences in requirements of these documents in terms of recognition and evaluation of revenue are proposed; practical aspects for application of the conceptual model of revenue recognition are identified, requiring further methodological development at the level of the economic entity.

Email:	msfo@sseu.ru
Сведения:	Natalia A. Arkhipova, Candidate of Economics, Associate Professor, Samara State University of Economics; Tatyana A. Korneeva, Doctor of Economics, Professor, Samara State University of Economics; Galina A. Shatunova, Candidate of Economics, Professor, Samara State University of Economics.

FINANCE, CURRENCY CIRCULATION AND CREDIT

Surikov K.Yu., Konovalova M.E.

TRANSFORMATION FEATURES OF THE MONEY CIRCULATION SYSTEM AT THE PRESENT STAGE OF DEVELOPMENT

The current period of the development of the world economy is characterized by a high degree of uncertainty and turbulence of the processes taking place. Existing geopolitical problems have a significant impact on the functioning of the monetary system, which is confirmed by the high volatility of its main indicators. The current system of monetary circulation is undergoing a certain transformation, which is due, among other things, to the progress in the development of IT technologies. There is a gradual virtualization of money circulation, new forms of money appear, electronic, digital, etc. The aim of the study is to theoretically and methodologically substantiate the transformation process of the monetary circulation system in the process of forming a new paradigm of monetary economy. In the course of this research, dialectical, systemic, institutional-evolutionary methods of scientific cognition are used. Conclusions are made regarding the objective nature of ongoing transformations in the monetary basis of society, which are associated with a change in the space-time continuum and create conditions for the transition of subjects from the traditional natural-material sphere into the virtual information environment. The main positive and negative effects of the distribution of crypto-currency and block-building technology are shown, and the directions for regulating this process are proposed.
Keywords: monetary system, money circulation, money, transmission mechanism, money supply, space-time continuum, virtualization, crypto currency, bitcoin. Highlights: the study of the evolution of the monetary circulation system is very relevant and timely at the present time. Transformational processes occurring in monetary economy form a fundamentally new paradigm of economic development, the basis of which is information and network resources. the development of new forms of money is conditioned by modification of their functions, which become desirable for the population due to the emergence of new socio-economic needs. Progress in the development of IT technologies contributes to the formation of a post-industrial concept of monetary circulation, based on the formalized principle of "money - information - money"; The Internet and other innovations in the field of information and communication technologies stimulate the shift of human activity to the virtual information area, which leads to generation of money simulacra, which are an element of the decentralized system of monetary circulation; the formation of a new paradigm of monetary economy is currently associated with certain limitations, primarily of a legal nature, since it is not possible to calculate all the consequences of virtualization of monetary circulation yet. Nevertheless, these changes are objective in nature, which necessitate, firstly, their theoretical and scientific understanding, and secondly, the development of certain recommendations on legitimization of transformations that are taking place.