1 - 10 из 21
Начало | Пред. |
Krupina N.N. Doctor of Economics, PhD of Chemical Sciences, Senior Research Fellow, Professor, Department of Automation, Power, and Environmental Protection, the George Institute of Technology (Branch), the North-Caucasian Federal University ( firstname.lastname@example.org )
Journal: National interests: priorities and security, #17,
The environmental aspects of economic activity, types and characteristics of environmental technologies, limiting their mass adoption are identified. The parameters of assessing the acceptability of innovation on profitability criteria and availability are offered. The assessment methodology and matrix visualization reception strategic analysis are given.
Krupina E.V. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( email@example.com )
Journal: International accounting, #23,
The article describes the conceptual differences between the Russian accounting standards (RAS) and international financial reporting (IFRS) in part of the inventory. The author provides a comparative analysis of national and international approaches to formation of their account value at all stages of the economic activities of an organization. The paper provides the recommendations on convergence of RAS and IFRS in accounting of inventories.
Krupina N.N. Rostov State Economic University (RINH), Georgievsk, Stavropol Krai, Russian Federation ( firstname.lastname@example.org )
Journal: Regional Economics: Theory and Pactice, #14,
The article considers the possibility and expediency of efficient control of water-canals stream processes on the basis of logistics. The author identifies the basic stream processes of water canals, and also defines the prime administrative problems and functions, and the priorities of innovation development. On the basis of a structure-of-costs analysis, the author is developing a set of indicators to estimate the cost return and general efficiency of management.
Krupina N.N. Doctor of Economic Sciences, Professor, the Department of Accounting, Analysis and Audit, the branch of the North Caucasian Federal University in Pyatigorsk, Stavropol area ( email@example.com )
Journal: Financial Analytics: Science and Experience, #1,
Deficiency of money resources on service of "green" actives of the enterprises leads to an aggravation of an ecological situation in the urbanized territories. The author discusses possibilities of amortization of long-term green plantings, as objects of the basic means, in coordination with conditions of their functioning on life cycle phases. The article defines priority problems, principles and offers the financial model of reproduction of an infrastructure of actives of sanitary-protective territory of the enterprise taking into account their commercial potential.
Krupina N.N. Institute of Service, Tourism and Design, Branch of North Caucasian Federal University, Pyatigorsk, Russian Federation ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #24,
Subject The article deals with the issues of improving the business plan content in the context of increased requirements to reflecting social interests and socially significant results of business activities.
Objectives The objectives of the study are to define general noncommercial interests of special interest groups (stakeholders), to identify the corresponding aspects in the main sections of a business plan, and to clarify the conditions to form permissible limits of reducing the estimated profit in the event of expanding the social initiatives of a business project.
Methods The study uses systems analysis, statistical and logical methods, and techniques for economic and expert evaluation.
Results I present the reasons for the need to reflect stakeholders' interests in the business plan from the viewpoint of risk management, greater access to investment, and pragmatism. I identify stakeholder groups of the business plan and their key non-financial interests broken down by the business plan sections, describe the essence of the explored hypotheses, and consider some case studies.
Conclusions The study describes the stakeholder concept as applied to business planning, as a popular and relevant analytical tool of modern management, shows the possibility to increase the interest of entrepreneurs in expanding social initiatives, according to current challenges and global trends.
Krupina N.N. Institute of Service, Tourism and Design, Branch of North-Caucasian Federal University, Pyatigorsk, Russian Federation ( email@example.com )
Journal: Regional Economics: Theory and Pactice, #6,
Subject The article discusses the trends and developments in water use indicators in Russian regions
Objectives The article aims to find a methodological approach to choosing administrative measures in the implementation of Russia's Waterway Strategy. The paper analyzes the key indicators of water use, identifies regional characteristics and change in water capacity.
Methods To calculate specific indicators and rank the regions, I used a comparative analysis of statistical data and the statistical method. As well, I used matrix tools.
Results I ground the need for a broad interpretation of the water capacity category from the perspective of international requirements, and I represent the composition of its elements, including the flow of fresh and recycling water, loss, waste water, and water externalities. I propose a classification of water loss and design a matrix approach to the justification of administrative measures.
Conclusions and Relevance The expanded interpretation of the water-capacity indicator, taking into account the mutual coordination of the indicators of flow and loss of water and the proposed matrix tolls of regional ranking and administrative impact measures, would contribute to improving the effectiveness of State monitoring of the implementation of the Waterway Strategy. The results and proposals obtained can be used both by the management of enterprises and State supervisory authorities.
Krupina N.N. Institute of Service, Tourism and Design, Branch of North Caucasus Federal University in Pyatigorsk, Pyatigorsk, Russian Federation ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #11,
Importance The article discusses financial and economic aspects of special multifunctional 'live' fixed assets, namely, perennial plantations, and examines their function and depreciation, areas of analysis, approaches to their effectiveness assessment, and ways to improve management.
Objectives The purpose of the study is to develop practical proposals on concession agreements to enhance the efficiency of non-commercial landscaping project management.
Methods I employ general scientific methods of generalization, abstraction, systems, structural, comparative, logical, and economic-statistical analysis, tabular and graphical presentation of results.
Results The paper considers approaches to determining the need, calculating the asset value, and assessing the benefits of landscaping. It offers methods to calculate return on assets and a set of indicators for a comparative rapid assessment of infrastructure projects in the system of State support. The findings may be applied in the theory and practice of economic analysis, infrastructure landscaping project management based on the public-private partnership principles.
Conclusions The increasing public demand for ecosystem services, closer attention to urban beautification and redevelopment on the part of State authorities make it possible to justify the expediency and basic aspects of economic analysis of perennial plantations. The understanding of the function, life cycle, depreciation trends, efficiency and effectiveness of usage of specific multifunctional non-commercial 'live' fixed assets will enable their integration into the management accounting system, optimization of capital and operating costs, and multiple-option PPP-based financing of infrastructure projects.
Krupina N.N. Institute of Service, Tourism and Design, Branch of North-Caucasian Federal University, Pyatigorsk, Stavropol Krai, Russian Federation ( Krupina_n17@mail.ru )
Journal: National interests: priorities and security, #4,
Importance It is still important and vital for national interests and environmental security if the spatial factor of urban air pollution damage is properly assessed.
Objectives I substantiate my vision of the spatial factor and its role in causing damage. My vision is based on the need to consider the uneven dispersion of pollutants and the effect of overlapping contamination cloud from separate emission sources.
Methods I apply a system approach, methods of comparative and logic analysis of cause-and-effect relationships within the scheme emission source → dispersion of pollutants → contamination zone → damage.
Results I study the substance and specifics of the spatial factor effect resulting in environmental and economic damage from a negative impact emission sources have on air. To specify the concept and signs of the active contamination zone with the heavily uneven dispersion of pollutants, I analyze available points of view and methods for detriment assessment, substantiate the need to adjust the criterion σZAZ, propose indicators measuring the overlapping coefficient and density of active contamination zone. The new approach is aimed to find local areas of the highest possible air pollution.
Conclusions and Relevance In large industrially developed cities, powerful emission sources aggravate the total contamination as pollutants unevenly disperse and have a cumulative effect, which needs to be considered for damage assessment purposes. Optimization of σZAZ required to identify those air zones which are highly likely to be exposed to long-standing air pollution. The practical significance of the proposed algorithm is that it expands practical tools for technological risk management.
Bannikova N.V. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation ( email@example.com )
Krupina N.N. Institute of Service, Tourism and Design, Branch of North Caucasian Federal University, Pyatigorsk, Stavropol Krai, Russian Federation ( firstname.lastname@example.org )
Kryukova N.A. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation ( email@example.com )
Zagainyi V.V. Georgievsk Dental Center, Georgievsk, Stavropol Krai, Russian Federation ( firstname.lastname@example.org )
Journal: National interests: priorities and security, #4,
Importance Russia's national priorities encompass environmentally sustainable growth in economy, preservation of favorable environment, biological diversity and natural resources. The article discusses non-financial incentives for enthusiastic and effective natural protection, that is a premise for sustainable development. Tax incentives remain a turning point for entities to adopt better technologies. However, moral motivation is underestimated. It is necessary to reasonably combine economic and non-economic administration measures.
Objectives The research analyzes the cause-and-effect relations in moral and ethical encouragement and intangible natural values, and formulates the concept of non-financial incentives for environmental protection. We identify and examine considerable moral and psychological motives for environmentally responsible behavior of businesses. The article systematizes and describes tools the State uses to encourage entities in a non-financial manner, develops a matrix map for strategic positioning of the government-business cooperation.
Results We summarized practices of non-financial incentives for environmentally sustainable development of entities, and propose a hands-on tool for strategic analysis of the government-business cooperation scenarios to address environmental protection and environmental security issues.
Conclusions and Relevance Environmental agencies and committees can use the proposed approach to classify non-financial incentives for environmental protection and the matrix map to evaluate the government-business partnership scenarios, in their regional and federal activities.
Krupina N.N. North-Caucasus Federal University, Pyatigorsk Branch, Pyatigorsk, Stavropol Krai, Russian Federation ( email@example.com )
Journal: Financial Analytics: Science and Experience, #43,
Importance The research investigates the role of sub-functions in the effective implementation of accounting and economic functions of depreciation. The research focuses on areas for improving the interaction mechanism of the functions in line with the specifics of the economic nature of the sub?functions.
Objectives The research provides the rationale for considering mutually related sub-functions of accounting and reproductive functions of depreciation. I also describe sub-functions of accounting (financial) and reproductive (economic) functions of depreciation, specify the substance and forms of their sub-functions. The article outlines strategic scenarios for implementing the sub-functions of depreciation to confer necessary dynamism to cash flows. I identify key conditions for reproductive balance of fixed capital.
Methods The research relies upon a systems approach, abstraction, logic and comparative analysis.
Results The article discusses the way the function and sub-function are interpreted, and specifies basic requirements of their performance and the content of accounting and economic functions of depreciation. I review whether it is reasonable to exert an organizational and financial effect on cash flow dynamics to ensure reproductive balance of fixed capital. I present a matrix setting forth strategic areas of depreciation policies and possible trends in cash flows.
Conclusions and Relevance The depreciation sub-functions are timing and spatial forms of various aspects of mutually related processes of accrual, accumulation and use of depreciation. Depreciation sub-functions shape trends in the formation and use of depreciation resource, with the balanced pace being ensured in line with key aspects of depreciation. As specialists acquire a broader understanding of the economic nature of depreciation sub-functions, it will lead to more active use of progressive schemes, thus ensuring the sustainable cash flows and reproductive balance of fixed capital. The findings may be useful for the practice of depreciable property management and formulation of effective depreciation policies.
1 - 10 из 21
Начало | Пред. |
Отсортировано по релевантности | Сортировать по дате