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Development directions of crediting the subjects of tourist market

Oborin M.S. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( recreachin@rambler.ru )

Nagoeva T.A. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( nagoeva.ta@mail.ru )

Journal: Finance and credit, #44, 2017

Importance The article considers the theoretical and practical aspects of bank crediting of the tourist market subjects in the Russian Federation. The topic of the research can be considered actual due to the growing interest of the tourist market subjects to bank financing.
Objectives The paper aims to analyze the organization of bank lending to subjects of the tourist market in Russia and abroad. As well, it defines the ways of improvement of tourism crediting.
Methods The research is based on the results of analysis of scientific works in the field of banking. A large amount of data characterizing the tourist market in Russia has been statistically processed.
Results The obtained results confirm the necessity of bank crediting of the tourism industry and consumers who purchase tourism products. The present article offers several directions to perfect the micro-enterprise tourism.
Conclusions It is necessary to increase the availability of crediting for micro-enterprises of tourism industry, as well as intensify cooperation of banks with tour operators and travel agents.


Organizational aspects of internal financial control (audit) implementation in State-financed institutions of higher professional education

Gvarliani T.E. Sochi State University, Sochi, Russian Federation ( antana-tata@mail.ru )

Tomskikh S.A. Sochi State University, Sochi, Russian Federation ( tomskix47@mail.ru )

Oborin M.S. Plekhanov Russian University of Economics, Perm Institute (Branch), Perm, Russian Federation ( recreachin@rambler.ru )

Journal: International accounting, #17, 2017

Subject The article addresses organizational aspects of internal financial control implementation in the activity of higher education institutions.
Objectives The aims of the study are to arrange efficient control over budget funds utilization in the education sphere, streamline the powers of State and municipal authorities in the financial control implementation, improve the relevant regulatory framework.
Methods The paper rests on systems approach to the study of specifics of internal financial control introduction in higher education institutions' activities.
Results Internal financial control at State-financed education institutions can be organized through creating the internal control (audit) function or involving independent auditors (specialized organizations) on a contractual basis. For self-control purposes, it is necessary to allocate control functions among the departments of the institution and create internal commissions.
Conclusions and Relevance We conclude that the formation of modern regulatory framework for organization and implementation of efficient internal financial control will ensure safety, efficiency and legitimacy of financial operations performed by State-financed educational institutions.


Organizational aspects of internal financial control (audit) implementation in State-financed institutions of higher professional education

Gvarliani T.E. Sochi State University, Sochi, Russian Federation ( antana-tata@mail.ru )

Tomskikh S.A. Sochi State University, Sochi, Russian Federation ( tomskix47@mail.ru )

Oborin M.S. Plekhanov Russian University of Economics, Perm Institute (Branch), Perm, Russian Federation ( recreachin@rambler.ru )

Journal: Finance and credit, #7, 2017

Subject The article addresses organizational aspects of internal financial control implementation in the activity of higher education institutions.
Objectives The aims of the study are to arrange efficient control over budget funds utilization in the education sphere, streamline the powers of State and municipal authorities in the financial control implementation, improve the relevant regulatory framework.
Methods The paper rests on systems approach to the study of specifics of internal financial control introduction in higher education institutions' activities.
Results Internal financial control at State-financed education institutions can be organized through creating the internal control (audit) function or involving independent auditors (specialized organizations) on a contractual basis. For self-control purposes, it is necessary to allocate control functions among the departments of the institution and create internal commissions.
Conclusions and Relevance We conclude that the formation of modern regulatory framework for organization and implementation of efficient internal financial control will ensure safety, efficiency and legitimacy of financial operations performed by State-financed educational institutions.


Research and development to design a system of health resort services promotion in the region

Oborin M.S. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( matvey_uk@rambler.ru )

Nagoeva T.A. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( nagoeva.ta@mail.ru )

Frolova N.V. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( nvf_psu@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2017

Subject The article considers theoretical and methodological aspects of the health resort services market and the system of services promotion.
Objectives The aims are to expand the content and formulate the concept of health resort services, and build a system to develop the market of health resort services in the region.
Methods The study rests on the analysis of scholarly works on economy and organization of health resort services, recreation, health care, rehabilitation medicine, and wellness tourism. We performed a statistical analysis of significant amount of data characterizing the status of health resort complex in the Perm Krai and in Russia.
Results We present a system to develop the market of health resort services, which employs 5C and 7P marketing mix as adapted to the characteristics of the market. The paper includes a list of problems, which may be solved after the proposed system is implemented, and outlines areas of further research.
Conclusions and Relevance If applied, the proposed system of health resort services promotion will propel the health resort complex of the region to a qualitatively new level of competitiveness.


The resort and recreation market of the Ural Federal District: growth rate, trends and prospects of further development

Oborin M.S. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( recreachin@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #18, 2015

Importance As the most important aspect of its policy, the State implements a program for strengthening and recovering health of the nation. It should be evident in each region of the country. The article discusses the resort and recreation market as part of therapeutic and recreational tourism and specific aspects of the market under certain circumstances and factors.
     Objectives The objective of the research is to examine the specificity of developing the resort and recreation sector in the Ural Federal District and trends for its improvement. The research pursues collecting statistical data on socio-economic development of the region and operations of resort and recreation institutions, determining the real position of therapeutic and recreational tourism as part of the resort and recreation sector.
     Methods I apply methods of statistical data processing, analysis of grouped data, synthesis, inductive and deductive approaches for analyzing information. The methods contribute to higher quality and scope of data processing.
     Results The analysis of the resort and recreation sector illustrates the position of therapeutic and recreational tourism in the Ural Federal District, thus reflecting preliminary conditions for its further development, socio-economic development of the region, improvement of the development of the resort and recreation sector for enhancement of the District's economy.
     Conclusions and Relevance As a result of the research, I present my conclusions that indicate a need to develop the resort and recreation sector. For example, the authorities should devise and implement a regional program for developing the resort and recreation industry, thus ensuring growth in the economic sector.
     


Approaches to developing the framework for health resort system

Oborin M.S. Perm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( matvey_uk@rambler.ru )

Nagoeva T.A. PPerm Institute (Branch) of Plekhanov Russian University of Economics, Perm, Russian Federation ( nagoeva.ta@mail.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2016

Subject The article addresses the use of two concepts, i.e. health resort complex and health system. The authors of academic papers in most cases use the first concept. The complex concept does not necessarily imply the existence of clear and reasonable connections between the components, and the system concept focuses on the relationship between basic and additional components ensuring the development of sanatorium and resort activities.
Objectives The study aims to provide a refined definition of the health resort system, and to build its structure accompanied by the description of relationships between its components.
Methods The study draws on the analysis of scientific papers on healthcare, rehabilitation medicine, primary wellness tourism, health resort business and recreation. Statistical analysis is based on a significant amount of data on the condition of the sanatorium-and-resort complex and incidence in the Russian Federation.
Results The findings prove the need for a systems approach when determining a set of elements that form the structure of the health resort system. The offered structure of the system includes grouping the elements into several functional blocks. This provides a detailed interrelation between them. We examined the socio-economic role of health resort activities to meet the challenges related to improving the life quality and health of the population.
Conclusions The management of the health resort system of the State or region requires applying a systems approach aimed at creating a mechanism that can solve many social and economic problems of Russia.


The specificity of development and operation of the therapeutic resort and recreation sector of the North Caucasian Federal District

Oborin M.S. Perm Institute, Branch of Plekhanov Russian University of Economics, Perm, Russian Federation ( recreachin@rambler.ru )

Journal: National interests: priorities and security, #16, 2015

Importance Many southern regions of Russia specialize in the resort, recreation and leisure industry that historically originated from a unique combination of such natural and healing factors as mineral water, therapeutic mud, various climates and picturesque plain and mountainous landscapes. Scientists have discovered and continue examining an effect of mineral water on human health for the recent one hundred years. While the scientists proceed with their studies, such major resorts of the Stavropol Krai as Zheleznovodsk, Pyatigorsk, Yessentuki, Kislovodsk, keep on attracting tourists owing to the natural and healing resources and a combined effect of the above natural and healing factors. The research aims at examining the growth rates of the North Caucasian resort and recreation industry, and focuses on the specifics of therapeutic and recreational tourism under external circumstances.
     Objectives The objective of the research is to study the therapeutic resort and recreation sector of the North Caucasian Federal District. The southern regions of Russia have been renowned for their harmonic combination of natural healing factors and economic potential for a long time. That is the reason why local authorities put special focus on the development of the therapeutic resort and recreation sector as one of the most promising economic trends. The area has everything to ensure sustainable development of the region's therapeutic resort and recreation sector that is well known in Russia and worldwide.
     Methods I apply the methods of statistical data processing, analysis of group data, synthesis, inductive and deductive approaches to data processing.
     Results The analysis of the North Caucasian therapeutic resort and recreation sector illustrates the current condition of therapeutic and recreational tourism. In this respect, it is possible to note the deterioration of the therapeutic resort and recreation industry nationwide, rather than only in some regions and federal districts of the Russian Federation.
     Conclusions and Relevance The article states the need to further develop the therapeutic resort and recreation industry, and mentions, in particular, outlining and implementing a regional program for resort and recreation development, thus substantially contributing to the economic sector.


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