Maslova T.S. Cand.Econ.Sci., the senior lecturer of chair of accounting, the economic analysis and audit, the Nizhniy Novgorod state university of N.I.Lobachevsky - National research university ( firstname.lastname@example.org )
Moskunova E.A. the competitor of chair of accounting, the economic analysis and audit, the Nizhniy Novgorod state university of N.I.Lobachevsky - National research university ( email@example.com )
Journal: International Accounting, #29, 2011
In article new functions of the administrative account are formulated. The conceptual model of the administrative account using methodology of the account and management on the basis of kinds of activity is offered.
Maslova A.E. Graduate Student of department “Economics and Regional Economics”, the Kursk Academy of State and Municipal Services ( firstname.lastname@example.org )
Journal: Regional Economics: Theory and Practice, #4, 2013
In the article the problems of innovative development of the region are presented, their solutions considering, disproportionally of economy of the region and need of the accounting of proportions at introduction of innovations are proposed. Positive tendencies of the last years in domestic economy are presented: increase of rates of economic growth, inflow of investments to economy, growth of industrial production, foreign trade turnover, actual income of the population.
Maslova I.N. PhD in Economics, Associate Professor, Department “Taxes and Taxation”, the Voronezh State Agrarian University ( email@example.com )
Kazmin A.G. PhD in Economics, Associate Professor, Department “Taxes and Taxation”, the Voronezh State Agrarian University ( firstname.lastname@example.org )
Journal: Finance and Credit, #20, 2013
In the article the questions of development of the income taxation in Russia and the USA are considered. The main directions of development of administration to the USA, ways and methods of tax administration are analyzed. Comparison of distribution of labor costs on ensuring verification of the tax reporting in the Russian Federation and the USA is made.
To the question about the technique to the estimation of tax loading on primary incomes of economic agents
Maslova D.V. doctor of economic sciences, professor of chair the accounting, analyses and audit, Russian state university of trade and economics, Branch in Pyatigorsk ( dmaslowa@ mail.ru )
Ushvicky L.I. doctor of economic sciences, professor, dean of faculty of economy and the finance, the North Caucasian state technical university ( email@example.com )
Journal: Financial Analytics: Science and Experience, #18, 2011
In the professional community stereotypes about sparing mode of taxation in Russia. This view has consistently advocated the Ministry of Finance, relying on our own assessment of the tax burden, arguing the safety of its increase for the economy. In this article, the authors have questioned this thesis, give their own assessment of the tax burden on the economy and suggest ways to reduce it.
Gafforova E.B. PhD, Associate Professor, Head of the Department of Management, Far Eastern Federal University ( firstname.lastname@example.org )
Eliseeva T.I. Ph.D., Associate Professor, Deputy Director, School of Economics and Management, Far Eastern Federal University ( email@example.com )
Maslova L.D. senior specialist, expert training, research and technology complex certification and quality problems, Far Eastern Federal University ( firstname.lastname@example.org )
Journal: National Interests: Priorities and Security, #46, 2012
Recently quality of training more and more defines prospects of development of the countries, becomes the strategic area ensuring their safety and potential of new economy of knowledge. The assessment of quality of education is considered as a key to the solution of the ripened problems in national economy. In the article the basic principles of an assessment of quality of training of specialists is carried out: the preconditions of model of system of an independent assessment of quality of education, its purpose, the requirement and scale are defined.
Granitsa Ju.V. PhD in Economics, Associate Professor, the Financial Faculty, the Department of Accounting, Economical analysis and Audit, the Lobachevsky State University of Nizhni Novgorod ( Ygranica@yandex.ru )
Maslova T.S. PhD in Economics, Associate Professor, the Financial Faculty, the Department of Accounting, Economical analysis and Audit, the Lobachevsky State University of Nizhni Novgorod ( email@example.com )
Journal: International Accounting, #4, 2014
Validity of accounting estimate wholly makes quality of accounting information. It was actual costs, a long time, as base estimate fact of property, obligation, income and expense used. But anyway, economical progress leads, firstly, to creation of new accounting objects, which are not estimated by actual costs, but, secondly, users of accounting information are not satisfied of property accounting by actual costs. In the article the ways to estimate defined and calculation methods of accounting estimated figure which are subjective estimate required are offered.
Maslova D.V. Pyatigorsk State University, Pyatigorsk, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #37, 2016
Subject The economic situation and human well-being in southern regions of Russia over many years have been significantly worse than the national average. The article assesses the results of applying the fiscal tools from the perspective of boosting the social and economic development, increasing the per capita income and tax revenues in southern regions of Russia.
Ratner S.V. V.A. Trapeznikov Institute of Control Sciences, Russian Academy of Sciences, Moscow, Russian Federation ( email@example.com )
Maslova S.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #22, 2017
Subject The article reviews best practices in employing the State incentives for extensive use of electric vehicles.
Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( email@example.com )
Druzhilovskaya E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( firstname.lastname@example.org )
Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( email@example.com )
Journal: International Accounting, #23, 2016
Importance The research focuses on issues of reforming the regulatory control over accounting in public and municipal institutions.
Maslova I.N. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation ( firstname.lastname@example.org )
Ulez'ko O.V. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation ( email@example.com )
Journal: Finance and Credit, #45, 2015
Importance Taxable capacity is the main criterion of financial independence of the region, however, the problem of reliability of its assessment and forecasting still remains unsolved.
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