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Standard regulation of accounting in the pharmaceutical organizations

Belskikh I.E. professor of the chair of World economy and the economic theory, Volgograd State Technical University ( igbelvolgograd@rambler.ru )

Kulagina S.V. graduate student of the chair of World economy and the economic theory, Volgograd State Technical University ( sv_kulagina@mail.ru )

Journal: International accounting, #17, 2010

The organizations, including concerning the pharmaceutical branch, being in territory of the Russian Federation, are obliged to conduct accounting of property, obligations and economic operations according to the current legislation. In the present work features of the accounting reporting of the pharmaceutical organizations of a retail link (drugstores) which differ specificity because of the big nomenclature and features of the account of the realized goods (drugs and medical products) are analysed. Conclusions are drawn that now it is necessary to improve standard regulation by reorientation from registration process on the accounting reporting, regulation of the financial account, an organic combination of standard instructions of federal enforcement authorities to the professional recommendations, weighed use of the international standards in national regulation.


Features of price control in the pharmaceutical market

Belskikh I.E. professor of the chair of World economy and the economic theory, Volgograd State Technical University ( igbelvolgograd@rambler.ru )

Kulagina S.V. graduate student of the chair of World economy and the economic theory, Volgograd State Technical University ( sv_kulagina@mail.ru )

Journal: International accounting, #14, 2011

The price availability of medical products - socially significant goods - both for their consumers, and for public health services establishments continues to remain an actual problem. Repeated changes of the mechanism of pricing testify to it on medical products. In article the analysis of features of pricing in the different countries is carried out. Control from the state and the insurance organizations behind an establishment of the prices manufacturers is carried out almost in all countries. The establishment of the prices manufacturers is based on a method of expenses: production cost joins cost of ingredients, expenses on manufacture and quality assurance, on advertizing and the scientific information, on packing, crediting, also the profit necessary for the further development of the enterprise. The pricing analysis in the Russian pharmaceutical market is carried out also.


Analysis of the radiological situation in evaluation system of the agro-economic security

Kulagina N.А. Associate professor of economic sciences, associate professor of chair of economy, management, production organization, Bryansk state technical university ( kulagina05@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #35, 2011

The crisis of Russian APC predetermines the translation problems of ensuring economic security of theory into practice. There is a need to develop clear strategies for ensuring the economic security of agro-industrial complex. This article focuses on analysis of the radiological situation in evaluation system of the agro-economic security.


Application of modern instruments in financial resource management system

Kulagina M.E. senior teacher of the Regional Department of Financial Management of the Russian Distance-Learning Finance & Economics Institute, Barnaul city

Journal: Finance and credit, #3, 2009

The article offers a model of current solvency control, which helps to forecast the steady capacity of a company to meet financial obligations. The model permits, on the one hand, to identify conditions necessary to attain the required liquidity index, and on the other hand, to forecast its future value under desired conditions. The following mathematics & statistic methods were applied to build up the said model: correlation method and regression analysis method. As empirical data the indicators characterizing the financial state of real economy of Altay region in 2005 are taken.


Integral assessment of the region's innovative force of attraction

Kulagina A.G. Ulianov Chuvash State University, Cheboksary, Chuvash Republic, Russian Federation ( agkul68@bk.ru )

Mitrofanov E.P. Ulianov Chuvash State University, Cheboksary, Chuvash Republic, Russian Federation ( mep79@list.ru )

Nazarov A.A. Ulianov Chuvash State University, Cheboksary, Chuvash Republic, Russian Federation ( xukvagpam@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #42, 2015

Importance The article discusses the formation of integrated quantitative estimation of the innovative attractiveness of regions of the Russian Federation.
     Objectives The article's purpose is to get ranked assessments of key socio-economic indicators of the development of regional systems according to their level of influence on innovative attraction.
     Methods For the study, we used statistical analysis, integrated estimate, and ranking.
     Results The paper shows the received ranked assessments of the main socio-economic indicators for the development of regional systems.
     Conclusions and Relevance We conclude that ranking the indicators by levels of impact on the innovative appeal with weight coefficients obtained allows highlighting the priority areas to stimulate the development of the region and the country. The results of the research can be used in the practice of regional and public innovation management.


Financial justification of the investment appeal of regions

Kulagina M.E. Financial University under Government of Russian Federation, Barnaul Branch, Barnaul, Altai Krai, Russian Federation ( mmm-81@mail.ru )

Journal: Financial Analytics: Science and Experience, #26, 2016

Subject The article investigates the investment appeal of Russian regions. The country's economy is defined by significant differentiation of territories in terms of economic and social indicators, and the efficiency of regional investment is crucial for stable economy under crisis.
Objectives The study aims to develop a methodology for financial justification of investment appeal of Russian regions from the perspective of their long-term competitive advantages.
Methods The paper employs methods of analysis and synthesis of regional development indicators. This enabled to use the systems approach to the study of criteria for assessing the investment prospects of territories.
Results I developed a methodology for financial justification of investment attractiveness of regions based on indices that are indicative of not only the current economic and social situation, but also of development prospects and competitive position.
Conclusions and Relevance The paper defines benchmarks that characterize the current state and development prospects of Russian regions, and important parameters, which determine the degree of the impact of crisis developments on investment attractiveness of regions. The findings may be useful for preparing and justifying investment projects, and developing cost minimization programs for regional budgets of the Russian Federation.


Social policy for disability in welfare States and Russia: Transition to independent life and inclusion

Kulagina E.V. Institute of Socio-Economic Studies of Population of Russian Academy of Sciences, Moscow, Russian Federation ( elkulagina@yandex.ru )

Journal: National interests: priorities and security, #10, 2017

Importance The article analyzes the social policy in welfare States and Russia, which have adopted the concept of independent life and inclusion of disabled people.
Objectives I demonstrate the outcome of policies for expanding disabled people's opportunities and removing respective barriers in the Third Way countries that revise social support programs and tasks of public administration.
Methods The article analyzes the 2001–2016 statistical data and research results in the OECD and EU member States, statistical data of the Pension Fund of the Russian Federation (2010–2017) and the Ministry of Education of the Russian Federation (2004–2015), as well as materials of the Federal Program, Accessible Environment 2011–2020.
Results I set up priorities of social reforms, analyze regulation instruments in the systems of social welfare and education for disabled people, including the classification of differences to sharpen criteria and raise personal independence as much as possible. I determine factors of inclusion transformation in the OECD and EU member countries. Priorities of the Russian social welfare policy are analyzed. I examine management tools based on ready-made solutions.
Conclusions and Relevance It is necessary to suppress market reforms in administration and elevate the responsibility of the State for welfare of disabled people. Development priorities shall guide the transition to independent life and inclusion in line with the national interests and socio-economic contexts.


Profile of disability: Demographic and regional aspects

Kulagina E.V. Institute of Social and Economic Studies of Population of Russian Academy of Sciences, Moscow, Russian Federation ( lkulagina@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #11, 2016

Importance The article discusses the factors of disability, which refer to the actual task of public administration improvement of the Russian social policy in accordance with the requirements of the UN Convention on the Rights of Persons with Disabilities.
Objectives The paper aims to justify differential treatment of persons with disabilities of various demographic profile that most fully takes into account their resource potential, as well as the specifics of distribution according to the subjects of the Russian Federation.
Methods To analyze the various statistical data of various domestic and international organizations and funds, I used a statistical method of analysis.
Results I studied the international experience in social policy development, approaches to the identification and study of disability, and considered disability factors and their dynamics. I developed and now present a typology of regions, through which I studied the correlation of the level of disablement, general and primary, and demographic factors: the age structure of the population, life expectancy, mortality in the constituent entities of the Russian Federation. Also, I determine the causes of regional disparities in the level and age structure of disablement.
Conclusions and Relevance I stress the necessity of introducing differentiated social policies to different categories of persons with disabilities, adapted to the inequality in the distribution of disability by sex, age and groups, as well as regional imbalances of factors of disability. The results of this research can be used to enhance the effectiveness of public administration at the Federal and regional levels, including the Accessibility National program and interdepartmental plans of the Presidential Commission of the Russian Federation for People with Disabilities.


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