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Contradictions of purposes in the system of higher education in Russia: ways of their harmonization

Denisova O.V. Post graduate student of department «Economic theory and economic policy» Volgograd State University ( olkav@mail.ru )

Journal: National interests: priorities and security, #41, 2011

In the article it is offered the systems approach to higher education, the active elements of the educational system, their goals and contradictions between the goals that lead to a reduction in the quality of education were highlighted. It is proposed the ways to resolve these contradictions on the basis of the existing world practice in the national educational systems.


Improving analysis tools of organization of forestry

Morkovina S.S. Doctor of Economic Sciences, Professor of department "Economy and Finance", the Voronezh State Forest Technical Academy ( tc-sveta@mail.ru )

Zinovieva I.S. PhD in Economic Sciences, Associate Professor of department "Economy and Finance", the Voronezh State Forest Technical Academy ( zinovirs@mail.ru )

Denisova Y.G. Graduate Student of department "Economy and Finance", the Voronezh State Forest Technical Academy ( a.i.l.u.y@mail.ru )

Journal: Economic Analysis: Theory and Practice, #40, 2012

In the article dynamics of the main indicators of forest management and forest financing is analyzed. For improvement of analytical procedures it is necessary to use the methodical approach relying on studying of structural shifts in volumes of withdrawal of wood and a payment for using sites of wood fund. It is offered to add traditional system of criteria of efficiency of forestry with indicators of greening of wood lots.


A methodological approach to analysis and identification of priority forms of the forestry sector business organization of a forest-poor zone

Morkovina S.S. Voronezh State Forestry Engineering Academy, Voronezh, Russian Federation ( popova.vglta@mail.ru )

Popova Iu.N. Voronezh State Forestry Engineering Academy, Voronezh, Russian Federation ( popova.vglta@mail.ru )

Denisova Iu.G. Voronezh State Forestry Engineering Academy, Voronezh, Russian Federation ( popova.vglta@mail.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2014

The article considers a present-day form of organization of business activity in a forestry system of a forest-poor zone. Such a form is capable to provide a balance of interests of the forest fund owner and timber producers. To define such a form, the authors evaluate silvicultural and economic conditions and determine predisposition of the woodsy territory (forest area, group of forest areas) to implementation of government, public-private and private business programs.


Business mechanisms of development of management innovations of companies

Beketov N.V. doctor of economic sciences, professor, director of the Scientific and Research Project and Economic Institute of Yakutsk State University ( beket-nik@mail.ru )

Denisova A.S. deputy director of the Center of social and economic and humanitarian researches of Yakutsk State University

Journal: Economic Analysis: Theory and Practice, #2, January

The feature of the modern stage of economic development is the adoption of post-industrial economy based on the knowledge as a key economic resource. The distinctive signs of post-industrial economy are globalization and informatization. At the level of separate branches post-industrial trends manifest themselves in the increased changeability of technologies in the result of constant innovations in the increase of mobility of sectoral structures, reinforcement of intrasectoral integration and global competitiveness. At level of organizations take place virtualization of resources, concentration of companies at their “key” competencies and transmission of other functions to external contractors, distribution of network and virtual organization forms.


An impact of corporate management on the capital structure of Russian companies

Fedorova E.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( ecolena@mail.ru )

Denisova T.M. Financial University under Government of Russian Federation, Moscow, Russian Federation ( denisovatm@bk.ru )

Lukashenko I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( anelal@mail.ru )

Journal: Finance and credit, #35, 2017

Importance In this paper, we investigate the capital structure of the biggest Russian companies.
Objectives We aim to identify and analyze the impact of corporate management, as well as other internal factors, on the capital structure of Russian public companies.
Methods The article studies the degree of dependence with the help of econometric models such as linear regression and least squares.
Results We have partially confirmed the following hypothesis: the larger the value of the company's financial indicators, the greater share of borrowed funds the company has. The hypothesis that the higher the manager's age, the more borrowed funds in the capital structure, has been also partially confirmed. Besides, we partially confirmed hypothesis that the larger the size of the board of directors, the greater the amount of borrowed funds in the capital structure.
Conclusions and Relevance The research carried out can be used when forecasting the capital structure of firms operating on the Russian market. The results can be useful to Russian managers and members of boards. It can help them to predict the impact of corporate management on its capital structure.


Improvement of indirect taxation in the Russian Federation

Rukina S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( svetlana-41@yandex.ru )

Denisova I.P. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( Denis8663@mail.ru )

Journal: Financial Analytics: Science and Experience, #6, 2016

Importance Indirect taxes constitute a mandatory part of the Russian tax system, performing a fiscal function. It gets especially important, considering imbalanced budgets and increasing deficit. The regulatory role of VAT and excise taxes is difficult to overestimate for socio-economic development of the State.
     Objectives The research substantiates possible areas for developing indirect taxation in the new economic and budgetary circumstances and during integration processes.
     Methods The research combines systems and instrumental approaches with methods of scientific cognition, categorical, formal and logic analysis, comparison. It helped discover theoretical and practical aspects of VAT, excise taxes and their function in the tax system of Russia.
     Results Having analyzed components of VAT and excise taxes, we substantiated possible avenues for their consistent improvement during integration process by adjusting tax rates, abolishing or suspending some tax benefits, smoothing the procedure for filing extended VAT tax returns, thus generating additional revenue for the Federal budget of the Russian Federation.
     Conclusions and Relevance When budgets of the budgetary system of the Russian Federation are imbalanced and the economic development pace slows down, the regulatory function of indirect taxes activates so to achieve macroeconomic equilibrium and address social objectives. The findings expand theoretical views on the functions of VAT and excise taxes and can be used to prepare recommendations for their improvement.


Improvement of indirect taxation in the Russian Federation

Rukina S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( svetlana-41@yandex.ru )

Denisova I.P. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( Denis8663@mail.ru )

Journal: International accounting, #20, 2017

Importance Indirect taxes constitute a mandatory part of the Russian tax system, performing a fiscal function. It gets especially important, considering imbalanced budgets and increasing deficit. The regulatory role of VAT and excise taxes is difficult to overestimate for socio-economic development of the State.
Objectives The research substantiates possible areas for developing indirect taxation in the new economic and budgetary circumstances and during integration processes.
Methods The research combines systems and instrumental approaches with methods of scientific cognition, categorical, formal and logic analysis, comparison. It helped discover theoretical and practical aspects of VAT, excise taxes and their function in the tax system of Russia.
Results Having analyzed components of VAT and excise taxes, we substantiated possible avenues for their consistent improvement during integration process by adjusting tax rates, abolishing or suspending some tax benefits, smoothing the procedure for filing extended VAT tax returns, thus generating additional revenue for the Federal budget of the Russian Federation.
Conclusions and Relevance When budgets of the budgetary system of the Russian Federation are imbalanced and the economic development pace slows down, the regulatory function of indirect taxes activates so to achieve macroeconomic equilibrium and address social objectives. The findings expand theoretical views on the functions of VAT and excise taxes and can be used to prepare recommendations for their improvement.


Transformations of territorial and sectoral structures of productive forces of the Ural economic region during the post-Soviet period: understanding of causes and consequences

Denisova O.Yu. Ural State University of Economics, Yekaterinburg, Russian Federation ( trtskmius17@mail.ru )

Journal: Regional Economics: Theory and Pactice, #7, 2015

Importance Due to transition of the country's economy and its regions to the fourth and fifth technological modes, the study of changes in territorial and sectoral structures of productive forces assumes an increasing relevance and significance. It helps to replenish theoretical and methodological baggage of the techno-economic paradigm development and to adjust the State and regional industrial policy.
     Objectives The goal is to identify and analyze the most apparent shifts in the productive forces structure of one of traditionally industrial macro-regions of the Urals - the Sverdlovsk region, and to reveal the causes of their origination and development trends.
     Methods Based on statistical data analysis for the period from 1970 through 2013 that covers major industrial products output, industrial production indices, data on concentration of industry workers, and industrial production volumes in municipalities of the region under study, I show the process of shift origination and its deployment trends in sectoral and spatial aspects. On the basis of the research, I conclude that in the conditions of transition to a new technological level, a significant shift occurred: the productive forces are striving to the territories, which retained and modernized their production potential.
     Results All these activities give an additional impetus for the territories' development, as well as they strengthen regional differentiation in general. The findings showed that movement of productive forces in space create the necessary scope for the development of new forms of spatial organization (clusters, technological parks, industrial parks, etc.), which create scientific interest for further study of the issue.
     Conclusions and Relevance The research findings will be useful to public authorities and regional management while developing the foundations of regional industrial policy.


Financial support to the social policy in the current conditions

Denisova I.P. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( denis8663@mail.ru )

Rukina S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( ya.svetlana-41@ya.ru )

Journal: Financial Analytics: Science and Experience, #37, 2016

Importance Considering its own specifics, every country forms its social policy model. It will not be effective without financial backup, which is effectuated through social security and social support. In new economic and geopolitical conditions, Russia faces a number of factors that affect the state of public finance. In this respect, it necessitates researches into issues of social policy finance.
Objectives Having analyzed meaningful features of social security and social support, we review their specifics and possible areas for improvement, propose a version of social policies for private business that adapted to new business conditions.
Methods The research involves general scientific methods of cognition, i.e. observation, comparison, synthesis, systems and logic and semantic analysis. They helped describe the social risk, systems of social security and social support, demonstrate their specifics and prospects for their development in Russia, and consider social programs as a form of social responsibility of businesses.
Results The research substantiates why mechanisms for finance of social security and social support should be separated, thus allowing for budgetary consolidation and balancing of the fiscal system of the Russian Federation.
Conclusions and Relevance Social security should ensure reliable and appropriate protection of the employed (insured) citizens, while social security measures work for individuals who are really in need. Fiscal burden may be reduced if organizations implement social programs. If social security and social support are improved through reforms of remuneration and tax systems, it will streamline processes of socially-oriented economy. The findings expand theoretical views of social security, social support and can be used to articulate public financial and fiscal policies.


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