|Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics
|2018 №10 (168)
|Astratova G.V., Kocheryan M.A.|
|TO THE QUESTION ABOUT RELATIONSHIPS BETWEEN THEORIES OF INSTITUTIONALISM AND MARKETING|
|Three main questions are considered: 1) basic principles of the theory of institutionalism; 2) the evolution of modern concepts of marketing theory; 3) the interrelation of theories of institutionalism and marketing. It has been revealed that, to date, sociologists, lawyers, and economists view the institute as “social rules of the game”, some kind of restrictive framework (political, social, economic). It is shown that within the institution four key tools are involved in the implementation of human relationships: A) formal rules, or a general legislative order along with its components (constitution, laws, property rights, etc.); B) institutional structures (organizations); B) informal restrictions (norms, customs, rules and traditions of behavior, taboos, etc.); D) mechanisms to ensure the implementation of the first two rules. It is shown that these four tools determine human relationships within the institute and can be used as methodological tools for determining the specific features of various institutions. The foreign theories of the evolution of marketing of Philip Kotler, Robert Keith, Robert Bartels, Dionora Grьnday, and other scientists, as well as some aspects of St. Petersburg, Moscow and Yekaterinburg scientific schools of marketing are considered. It is shown that the evolution of marketing theories is not complete and is in the stage of active formation. It has been established that theories of institutionalism and marketing have common connections, determined by the following provisions: 1) as the market develops and the management processes become more complex, both as a separate firm and as a state and society, the role of institutions as “social rules of the game” increases; 2) the harmonization of interests of market actors can be carried out by marketing as one of the mechanisms for ensuring formal and informal rules of social institutions; 3) human relationships within the institution are formed through marketing, since it becomes a vital philosophy that shapes the common values and culture of production and consumption.
Keywords: institute, institutionalism, marketing, evolution of marketing, marketing concepts, economic schools, economic theory.
♦ three main questions were considered: 1) basic principles of the theory of institutionalism; 2) the evolution of modern concepts of marketing theory; 3) the interrelation of the theories of institutionalism and marketing;
♦ the ories of institutionalism and marketing have common connections, due to the increasing role of institutions as “social rules of the game”, as well as coordination of interests of market actors and the formation of human relationships within the institution through market tools, including marketing.
|Email:||firstname.lastname@example.org, email@example.com, firstname.lastname@example.org|
|Сведения:||Galina V. Astratova, Doctor of Economics, Candidate of Technical Sciences, Professor, Head of the Department of Economics, Housing, Public Utilities and Energy; Maxim A. Kocheryan, Head of the Department of Sports-mass and Recreational Work, senior lecturer of the Department of physical education and sport - Ural State Economic University, Yekaterinburg. ||9|
|Vasilyeva N.S., Savelieva M.Yu., Alekseev M.A.|
|STUDYING THE EVOLUTION OF APPROACHES TO BANKRUPTCY FORECASTING OF COMPANIES|
|The genesis of approaches to bankruptcy forecasting of companies is considered. The research hypothesis is put forward and proved that in the course of its evolution, bankruptcy forecasting models lose their predictive power and are not able to smooth out the emerging turbulence in the development of economic systems. As a result, new approaches to bankruptcy forecasting appear, which initially give fairly reliable results, and then lose their effectiveness again. It has been established that the weakening of bankruptcy forecasting models is directly dependent on the breadth of its distribution, that the probability of bankruptcy forecasting of companies decreases with an increase in the alleged manipulation of financial statements in order to veil the current financial condition. The conclusion is made about the need to develop a new approach to building models for bankruptcy forecasting, which will be based on dynamic transformation and the absence of rigid determinism of indicators included in the model.
Keywords: bankruptcy, bankruptcy forecasting, bankruptcy forecasting models, evolution of bankruptcy forecasting models, manipulation of financial statements.
♦ models of bankruptcy forecasting in the course of their evolution lose their predictive power and, over time, fail to smooth out the resulting turbulence in the development of economic systems, expressed, in particular, in economic crises;
♦ the creation of complex models for bankruptcy forecasting is associated with high costs, which recently determined their small number and indicated the absence of competition in this field of scientific knowledge;
♦ the weakening of the bankruptcy forecasting model is directly dependent on the breadth of its distribution;
♦the probability of bankruptcy forecasting of companies decreases with increasing manipulation of data from accounting (financial) statements in order to veil the current financial condition.
|Email:||email@example.com, avsa_2010 @ mail.ru, firstname.lastname@example.org|
|Сведения:||Nina S. Vasilyeva, a senior lecturer; Marina Yu. Savelyeva, Candidate of Economics, Associate Professor; Mikhail A. Alekseev, Doctor of Economics, Associate Professor - Novosibirsk State University of Economics and Management.||18|
|Khasaev G.R., Sadovenko M. Yu.|
|BIOSPHERE RESERVES OF RUSSIA AS AN OBJECT OF SCIENTIFIC RESEARCH AND MANAGEMENT|
|The relevance of the selected issues is due to the growing lag of research on sustainable development. The purpose of the article is the theoretical substantiation of the biosphere reserve as a quasi-scientific subject of research, which corresponds to the norms of scientific activity. The leading approach to the study of this problem is to use the activity-theoretical approach. Sustainable development is considered as a reproducible process. The authors analyze the main types of research models in the biosphere reserve. A distinction has been made between the purpose of the biosphere reserve: a) in the geopolitical strategy of sustainable development; b) in the methodology of scientific research.
Keywords: biosphere reserve, biosphere proving ground, activity, research subject, sustainable development.
♦ sustainable development activities can be implemented through modern biosphere proving grounds. The key difference is the process of their creation (and not joining) within biosphere reserves;
♦ a biosphere proving ground should not be limited to a research profile. On the one hand, this follows from the requirements of UNESCO, which emphasizes the importance of the scientific, the economic, as well as the social aspect of sustainable development. On the other hand, this requirement is forced by the ontology of activity for the objects of sustainable development described in this article;
♦ the management line of the biosphere reserve can be implemented under two scenarios. Scenario 1: cooperation of all actors of the biosphere reserve (social, state, economic, etc.) in order to organize specialized activities of sustainable development. This scenario assumes the cooperation of the above-named subjects by means of new forms (for example, partnership). Scenario 2: modeling of new-type objects in the biosphere reserve by attracting science, sustainable development and their implementation in practices.
|Сведения:||Gabibulla R. Khasaev, Doctor of Economics, Professor, Rector of Samara State University of Economics; Marina Yu. Sadovenko, Candidate of Pedagogical Sciences.||30|
|Abramov D.V., Golovlyov A.A.|
|SEA TRANSPORT CORRIDORS AND THEIR PLACE IN THE SYSTEM OF TRANSPORT CORRIDORS OF THE WORLD ECONOMY|
|The authors analyze different approaches to the interpretation of the concept of “transport corridor”, and represent the classification of transport corridors. The concept of “sea corridor” (“sea transport corridor”) is defined. The geographical features of sea transport corridors are revealed, their significance for the world economy is highlighted.
Keywords: transport corridor, sea corridor (sea transport corridor), transport system, sea transport, world economy.
♦ the main approaches to the interpretation of the transport corridor are considered, the classification of transport corridors is given and the author’s definition of a sea corridor (sea transport corridor) is made;
♦ the features of a geographical arrangement of sea transport corridors are revealed;
♦ the importance of sea transport corridors for the functioning and development of the world economy has been determined.
|Сведения:||Dmitry V. Abramov, Candidate of Economics, Associate Professor, Head of the Department of World Economy; Aleksey A. Golovlyov, Doctor of Geography, Professor of the Department of world Economy. - Samara State University of Economics.||37|
|Amelkina D.V., Guseva M.S., Kalutskova N.N.|
|ASSESSMENT OF NATURAL AND ECOLOGICAL DEVELOPMENT CONDITIONS OF TOURIST-RECREATIONAL ACTIVITIES IN MUNICIPAL AREAS OF THE SAMARA REGION|
|The list of municipal districts of the Samara region, the most promising for the development of recreation and tourism, has been determined. The study is based on data on the ecological well-being of municipal districts of the region and on the availability of specially protected natural areas (PAs) as a form of preserving and organizing the rational use of the most valuable natural recreational resources.
Keywords: specially protected natural territories, environmental impact indices, natural recreational resources, region, tourism.
♦ the role of protected natural areas in the adaptive development of tourism and recreation is determined; services in the tourism and recreation sector are systematized by categories of PAs;
♦the ranking of municipal districts of the Samara region is carried out by the level of ecological well-being and the presence of specially protected natural territories;
♦ measures to optimize the tourist and recreational load on the natural objects of the region are proposed.
|Email:||email@example.com, firstname.lastname@example.org, email@example.com|
|Сведения:||Daria V. Amelkina, Master of Tourism, Master of State and Municipal Administration; Maria S. Guseva, Candidate of Economics, Associate Professor, Samara State University of Economics; Natalia N. Kalutskova, Candidate of Geography, Associate Professor, Lomonosov Moscow State University.||47|
|ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES|
|Makarova N.N., Shohneh A. V.|
|INTEGRATION OF NEO-SYSTEM INTO THE LIFE CYCLE OF MONITORING OF AGRO-INDUSTRIAL ORGANIZATIONS|
|The possibility of improving the management of the organization in the agro-industrial complex using the new systematic approach makes it possible to consider monitoring as a holistic entity with a certain organizational structure and focused on achieving specific results. In this regard, the solution of this problem is very relevant in the light of building an effective monitoring system to improve the quality of management. The purpose of the study is to rethink the main monitoring object of the modern organization in the agro-industrial complex based on the integration of the concept of the space-time interaction of systems in the life cycle of monitoring. Research methods are the systems approach, general scientific methods of knowledge (logical method, methods of synthesis and analogies), empirical research methods, the theory of reliability of technical means. The article reveals the issues of cyclical theories at the level of economic subjects and the main provisions of the new theory on economic systems. Monitoring is considered as a system management structure of the agro-industrial complex, which is an organizational unit of the minimum level and containing subsystems of four basic types - object, environmental, design, process. The effectiveness of the monitoring system is justified in accordance with its life cycle stage and the complementary system. It was determined that, depending on the stages of the life cycle of monitoring and the ratio of the states of its subsystems, the monitoring action should be aimed at increasing the influence of the system component of monitoring. The research is aimed at the development of theoretical ideas about the monitoring system of organizations in the agro-industrial complex.
Keywords: non-system, controlling system, life cycle, reliability theory, process system, object system, environmental system, project system.
♦ a brief study of theoretical approaches to microeconomic cycles, in particular, the organizational and product cycles is carried out;
♦ based on the theory of reliability, the life cycle of monitoring of the organization in the agro-industrial complex from the point of view of a new systematic approach is developed;
♦changes in the development of the monitoring system depending on its phases (stages) of the life cycle are shown;
♦ it is concluded that monitoring subsystems are systemically balanced, which will contribute to the improvement of its organizational structure.
|Сведения:||Nadezhda N. Makarova, Doctor of Economics, Professor, Volgograd Cooperative Institute (branch) of the Russian University of Cooperation; Anna V. Shokhneh, Doctor of Economics, Professor, Volgograd State Socio-Pedagogical University.||61|
|Vasyaicheva V.A., Gerasimov B.N.|
|DEVELOPMENT OF THE ENTERPRISE’S INNOVATION ACTIVITY OF THE ENTERPRISE|
|The article is devoted to reforming the managing the enterprise’s innovation activities. The reasons for the growing scientific interest to the modeling of the innovation process and its parts are argued; traditional approaches are compiled for understanding and researching them, assessing the need for development. The authors named scientists who have contributed to the development of the enterprise’s innovation processes. The methodology of scientific research of innovation activity is based on the use of the theory of activity, the system, process and functional approaches, concepts of the ontological representation of processes and their attributes, the decomposition of system attributes of management activities and the management cycle. As a result of the study, a model was developed for the development and improvement of the innovation activity. A model of the enterprise’s innovation, as well as one of the most important innovation sub-processes, their quality management based on functions of the management cycle, is presented. Conclusions for continuous improvement of innovation activities to determine the reserves improving product quality and competitiveness of domestic industrial enterprises are made.
Keywords: innovations, innovation activity, management, model, development, process, sub-process, efficiency, enterprises.
♦there is a need to study the state and design the innovation activity from the standpoint of the latest achievements in the theory and methodology of management science. Scientific literature and empirical studies have allowed us to build a model for the development of the enterprise innovation process based on the structural content of the enterprise management elements;
♦ determining the composition of innovation management sub-processes helped formulate the content of the enterprise innovation process and present it in the form of a system information graph;
♦ based on the composition and content of the management cycle, a functionally complete set of tasks of innovation sub-processes is developed and described.
|Сведения:||Vera A. Vasyaicheva, Candidate of Economics, Associate Professor of Department of Human resources management, Samara National Research University; Boris N. Gerasimov, Doctor of Economics, Professor of Department of management, International Market Institute.||69|
|Manyaeva V.A., Gunkina T.S.|
|ACCOUNTING EXPERTISE OF THE FINANCIAL RESULTS REPORT OF A BUSINESS ORGANIZATION IN FIGHTING AGAINST ECONOMIC CRIMES|
|The relevance of the research topic is that more and more often accounting expertise is appointed in the civil, arbitration and criminal proceedings. The important issue is the design and presentation of its results, which can be taken as evidence. In this regard, the development of a methodology for conducting an accounting expertise of the financial results report of commercial organizations is of considerable theoretical and practical interest. The problem statement it to carry out a comprehensive study of the accounting expertise methodology of the financial results report, which is focused on obtaining reliable evidence in legal proceedings. The purpose of the study is to develop theoretical assumptions and practical recommendations on the accounting expertise of the financial results report of a commercial organization, to present a conclusion on the results of the expertise to investigating authorities in the course of the fight against economic crimes. In the framework of this study, the following general scientific methods of cognition were used: grouping, analogy, deduction, induction, analysis, synthesis, etc. A systematic approach was used as a methodological base. According to the results of the study, theoretical provisions on the content and principles of accounting expertise were further developed, and practical recommendations for its implementation in a forensic expert study of the financial results report of commercial organizations were developed.
Keywords: accounting expertise, report on financial results, commercial organization, expert accountant.
♦ when performing the study, the following key results were obtained;
♦ theoretical foundations of accounting expertise are reviewed, possible distortions contained in the statement of financial results are disclosed;
♦ the stages and content of the accounting expertise of the report on financial results report are determined;
♦ accounting and analytical procedures are presented; the composition of the information support of accounting expertise of the financial results report are determined;
♦ methodological and practical recommendations are developed for conducting accounting expertise of the financial results report of a commercial organization.
|Сведения:||Vera A. Manyaeva, Doctor of Economics, Associate Professor, Samara State University of Economics; Tatyana S. Gunkina, Assistant Auditor, LLC “Auditing Firm Constanta”.||77|
|Самарский государственный экономический университет © 2007-2021|