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Conceptual model of the administrative account on the basis of methodology АВСМ

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 ( maslov.o@mail.ru )

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 ( moskalen@yandex.ru )

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.


Innovative development in the conditions of disproportionally of the regional economy

Maslova A.E. Graduate Student of department “Economics and Regional Economics”, the Kursk Academy of State and Municipal Services ( alisamaslova20082008@rambler.ru )

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.


Administration of the income taxation in Russia and USA

Maslova I.N. PhD in Economics, Associate Professor, Department “Taxes and Taxation”, the Voronezh State Agrarian University ( irimslv@mail.ru )

Kazmin A.G. PhD in Economics, Associate Professor, Department “Taxes and Taxation”, the Voronezh State Agrarian University ( arxont-5@yandex.ru )

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 ( fef@stv.runnet.ru )

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.


Laying the foundations of an independent assessment of the quality of education graduates

Gafforova E.B. PhD, Associate Professor, Head of the Department of Management, Far Eastern Federal University ( egaffor@yandex.ru )

Eliseeva T.I. Ph.D., Associate Professor, Deputy Director, School of Economics and Management, Far Eastern Federal University ( eti@psue.ru )

Maslova L.D. senior specialist, expert training, research and technology complex certification and quality problems, Far Eastern Federal University ( lidiya09@yandex.ru )

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.


Calculation methods of accounting estimated figure

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 ( maslov.o@mail.ru )

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.


The impact of fiscal policy on the socio-economic situation in southern regions of Russia

Maslova D.V. Pyatigorsk State University, Pyatigorsk, Russian Federation ( dmaslowa@mail.ru )

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.
Objectives The aim is to identify interrelations of the structure of household incomes in regions with fiscal policy instruments, like tax pressure, grant assistance from the Federal budget and budget investments.
Methods The research draws on statistical and logic analysis of interrelations of the studied phenomena based on information database of tax and economic statistics for 2006–2014.
Results I reveal a direct correlation between tax pressure and taxable income. In some cases, a correlation between per capita income and transfers from the Federal budget is observed. Budget investments have little effect on the welfare and efficiency of the region's economy.
Conclusions In the past decade, the fiscal policy was focused on maintaining the level of consumption rather that stimulating the economic development. Broadening the tax competence of regional authorities may strengthen the fiscal tools as applied to regional specifics and overcome the socio-economic lag of the region.


State incentives for electric vehicle market development: Best practices

Ratner S.V. V.A. Trapeznikov Institute of Control Sciences, Russian Academy of Sciences, Moscow, Russian Federation ( lanaratner@ipu.ru )

Maslova S.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( svetlanka_dib@mail.ru )

Journal: Finance and Credit, #22, 2017

Subject The article reviews best practices in employing the State incentives for extensive use of electric vehicles.
Methods In the work, we apply the method of bibliographic analysis and multiple case studies. Academic literature, analytical reviews of the World Energy Agency, official documents of the Paris Climate Conference, reports by profile departments and institutes of the USA, Japan, France, and corporate reports of producers of charging equipment for electric vehicles served as the information base of the study.
Results We studied basic trends and the most probable scenarios of global electric vehicle market growth, analyzed direct and indirect measures of State support for electric vehicles and charging infrastructure development in countries with the highest level of electric vehicles penetration as of the end of 2015.
Conclusions The systematization of various incentive measures to promote the demand for electric vehicles and development of charging infrastructure can be useful when updating certain areas of the all-Russia program for charging infrastructure development, which is currently implemented by PAO Rosseti, improving the plans for motor industry growth, and adopting regional programs for electric vehicles boosting.


Specifics of regulatory control over the accounting process in public institutions

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Druzhilovskaya E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( maslova-finfak@mail.ru )

Journal: International Accounting, #23, 2016

Importance The research focuses on issues of reforming the regulatory control over accounting in public and municipal institutions.
Objectives We outline our recommendations for developing the regulatory control in public and municipal institutions.
Methods The research employs a critical analysis of the current regulation of accounting in public institutions, compares various viewpoints on the issues.
Results We found unstipulated aspects of the regulation of the accounting process in public institutions and suggested approaches to further development of theoretical principles of such regulation. We advice to classify its levels and evaluate changes to be made under draft federal accounting standards for public institutions. We substantiated challenging issues of the preparation of such documents and indicated how the regulatory control should be improved in this respect.
Conclusions and Relevance Currently, the laws provide an insufficient framework for the accounting process in public institutions. To further develop regulatory control in public institutions, the theoretical principles and methodological aspects should be refined and advanced. If federal accounting standards are adopted for public institutions and properly practiced, it will substantially increase the reliability of accounting and reporting data in the sector. The findings are of applied and theoretical significance for financial accounting.


Problems of assessing and using the taxable capacity of the region

Maslova I.N. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation ( irimslv@mail.ru )

Ulez'ko O.V. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation ( arle40@yandex.ru )

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.
     Objectives The objectives are to develop scientific approaches to precise definition and assessment of taxable capacity, select appropriate tools and improve techniques to forecast the taxable capacity of the region.
     Methods We employed econometric methods to analyze various assessment techniques for taxable capacity of the region. We identified the most efficient techniques to define the taxable capacity on the Voronezh oblast case study.
     Results The work presents the results of research on applying the techniques to assess the taxable capacity of the region. We emphasize the need to assess the taxable capacity in the system of tax planning and budget planning of the region. We calculated the taxable capacity of the region under review, based on the GDP data and the volume of accrued taxes in the Voronezh oblast from 2010 to 2013.
     Conclusions The taxable capacity of the region should be determined together with the rate of growth (reduction) of uncollected taxes. The offered indicators should correlate with tax burden indicators of the region and the country to identify the limit, after which the so-called tax trap may occur, when tax revenues of budgets at all levels start reducing under unvaried tax laws.


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