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Regional strategy for socio-economic development: Current practices and trends to improve planning

Belousov V. doctor of economic sciences, professor of economics and financial law of the Russian state social university, Voronezh branch ( v.belousoff @ yandex.ru )

Journal: Regional Economics: Theory and Practice, #2, 2011

This paper analyzes the productivity and possible directions of improvement of socio-economic development of the Voronezh region in terms of quality of life of citizens and the competitiveness of the region's economy, development and retention in the region's high-tech business.


Professional judgment in accounting and its international harmonization

Belousov A.I. Doctor of Economics, professor, Stavropol State University ( buhuchet-sgu@yandex.ru )

Mikhailova G.M. PhD in Economics, associate professor, Stavropol State University ( mih-sgu@yandex.ru )

Journal: International Accounting, #10, 2012

The article describes the evolution of professional accounting judgments in relation to the Anglo-American, continental and national accounting models. Particular attention is paid to the peculiarities of individual perceptions of financial and economic categories through the lens of professional judgments. The prospects for the convergence of professional accounting are estimated in Russia with the world trends in this area.


Legislation formation in the field of activity on collecting of the overdue debt

Belousov A.L. PhD, senior lecturer of department of financial law in O.E. Kutafin Moscow state academy of law, Vologda branch ( andreybelousov@mail.ru )

Journal: Finance and credit, #7, 2012

Current situation with overdue loan debts of individuals has been analyzed in this paper. Emphasis is placed on the peculiarities of debt recovery, carried out by collection agencies. Draft law «On the recovery of arrears» has been reviewed. Various opinions of scholars and experts concerning further development and regulation of this sector have been given.


Development of car loans in terms of legislative reforms in the area of registration of pledged property

Belousov A.L. PhD in Economics, Senior Lecturer, the Department of Business Law, the Moscow State Academy of Law named after O.E. Kutafin (the Vologda Branch) ( andreybelousov@mail.ru )

Journal: Finance and credit, #22, 2013

The work focuses on the study of the draft laws and amendments to existing laws, which are most likely to be adopted in the near future and will affect this sphere. Different opinions of scholars and experts on the further development and management of the system of registration of the pledged movable property have been given.


Subsequent events: the nature, assessment, impact on form and content of the auditor's report

Belousov I.N. PhD in Economics, senior lecturer of department “Control and Analysis of Economic Activity”, Donetsk National University of Economics and Trade named after M. Tugan-Baranovsky ( irene714@yandex.ru )

Journal: International Accounting, #12, 2012

In the article on the basis of a logical-linguistic approach the essence of the term «events after reporting date» is investigated, a time number of key dates for an assessment of such events is constructed, examples of the subsequent events are systematized and the algorithm of definition of influence of events after reporting date on form and content of an audit report is offered.


Accounting aspects of the redundancy in the context of global risk trends shaping the business value

Belousov A.I. Doctor of economic sciences, professor, head of accounting, auditing and analysis department, Stavropol State University ( buhuchet-sgu@yandex. ru )

Mikhailova G.V. Ph.D., assistant professor of accounting, auditing and analysis. Stavropol State University ( mih-sgu@yandex.ru )

Journal: International Accounting, #41, 2011

This article presents a particular account of risks and reserves in different countries its relationship with various business processes. It is concluded that the formation of a multilayered nature of your backup system, the need to find their most appropriate options based on the theory of capital.


Organizational and analytical aspects of resource saving at enterprises of oil and gas industry

Belousov A.I. Doctor of Economic Sciences, Professor of department "Accounting", the North-Caucasian Federal University ( buhuchet-sgu@yandex.ru )

Sheluhina Е.А. PhD in Economic Sciences, Chairman of Presidential Council, Founder of the Non-Profit Partnership "Chamber of Professional Accountants, Tax Inspectors and Auditors on Stavropol area" ( sheluhina1319@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #37, 2012

Material and production stocks are a part of working capital, their systematized account, the analysis and control are a guarantee of effective management of the enterprise and implementation of analytical development regarding an assessment of productive and economic efficiency of resource-saving technologies


Motivation for the creation of new reserve currencies

Vozhzhov A.P. professor, Sevastopol national technical university, Ukraine ( vozhzhov_ap@mail.ru )

Belousov A.S. student of chair «the Finance and the credit», Sevastopol National Technical University ( albel@ua.fm )

Journal: Finance and credit, #32, 2011

The authors consider the prospect of a new reserve currency on the basis of regional monetary unions and the transformation of the world monetary system with a dual currency in a system with a large number of currencies, as well as motivation for the creation of new reserve currency through the creation of regional economic unions. It is concluded that regional economic alliances are an effective basis for a new reserve currencies, issuance of which is a strong source of income.


Analytical aspects of production and realization of non-polluting production at micro and meso-economic levels

Belousov A.I. Doctor of Economic Sciences, Professor of department "Accounting, Analysis and Audit", the Stavropol State University ( buhuchet-sgu@yandex.ru )

Blizno L.V. PhD in Economic Sciences, Professor of department "Information Technology", the Belgorod University of Cooperation, Economics and Law, the Stavropol branch ( buhuchet-sgu@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #31, 2012

Production of environmentally friendly products requires high-quality cost analysis, based not so much on the production aspects but rather on demand. The article allows to make idea of possibility to reflect microeconomic aspects of production and realization of non-polluting production in system of registration and analytical coordinates.


Legal aspects of transfer of debts by banks to collection agencies

Belousov A.L. PhD in Economics, Senior Lecturer of department "Financial Law", the Moscow State Academy of Law named after O.E. Kutafin (Vologda Branch) ( andreybelousov@mail.ru )

Journal: Finance and credit, #38, 2012

The article is devoted to questions of transfer by arrears banks on the credits placed by them in favor of the foreign organizations which independently are engaged in collecting this debt. The accent is done on legal aspects of mechanisms of pass of debt and its further collecting. The draft of the federal law from 28.06.2011 "About activities for collecting arrears" is considered. The different opinions of scholars and experts on the further development and management of this sector are given


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