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Requirement for internal control of an economic entity and its effectiveness assessment

Kotlyachkov O.V. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( ovkotlaychkov@mail.ru )

Fazul'yanova Z.Z. Aaudit company "Dawn", Izhevsk, Udmurt Republic, Russian Federation ( zarya@idz.ru )

Journal: International accounting, #29, 2014

The article describes the need for internal control in economic subjects. The place of the control in the control system. The authors examined questions of approaches to assessing the effectiveness of internal control in organizations reported some examples based on the evaluation of the effectiveness of internal control use of materials.


Specifics of building a strategy for sustainable development of enterprises under current crisis

Dem'yanova O.V. Institute of Management, Economics and Finance of Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( 89053185835@mail.ru )

Ishkova E.I. Institute of Management, Economics and Finance of Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( ishkova-e@bk.ru )

Journal: Finance and credit, #6, 2017

Subject The article discusses the modern vision of sustainable enterprise development. Objectives The purpose of the study is to define basic criteria of sustainable development, identify factors impacting the stability of the enterprise, systematize important approaches to the content of the sustainable development category and highlight its components.
Methods During the investigation of the problem of enterprise sustainable development, we applied methods of logical analysis, synthesis, generalization, inductive methods for establishing causal relationships.
Results We offer a tactics-strategy matrix, which allows interpreting the sustainable development on the basis of tactical and strategic objectives. The paper systematizes approaches to the definition of sustainable development of the enterprise.
Conclusions and Relevance The sustainable development concept includes a number of categories, like social, financial, investment and others. To achieve the biggest social and economic effect benefit and get the opportunity to move to a new more qualitative state, it is crucial to develop a set of measures to manage enterprise's sustainable development.


The selection of information system in a Russian company

Dem'yanova O.V. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( 89053185835@mail.ru )

Rashitova A.R. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( Nensis222@mail.ru )

Journal: Finance and credit, #33, 2017

Importance The article studies the ways a corporate information system gets chosen at Russian companies. Modern models of information technologies allow to apply methods of game theory. It can help to calculate and predict an important result and on its basis to make the right management decision.
Objectives The aim of this paper is to select the optimal information system and investigate its effectiveness for a pharmaceutical company PJSC Pharmstandard.
Methods In the article, we use mathematical and marketing research methods.
Results The study results in the choice of certain enterprise information system and calculation of its efficiency and payback period.
Conclusions and Relevance The results of the study can be used by specialists from various industrial enterprises in the field of strategic planning. The use of game theory in enterprise management is feasible because in the future, this will enable the company to reduce production costs of goods and services. As a conclusion, we can say that the use of information technologies in enterprise management will allow the enterprise to be competitive and produce the products in right quantity and at the right time.


Personal property tax benefits as a tool to effectuate the social function of the tax

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( marinapyanova@mail.ru )

Journal: Financial Analytics: Science and Experience, #16, 2016

Importance 1 January 2015, Russia adopted a new procedure for charging taxes on real property of individuals on the basis of its Castries value. As analysts assume, tax burden will increase 6 to 10 times, thus making it reasonable to ensure compulsory social security measures throughout the Russian Federation.
Objectives The research examines the existing personal property tax benefits as a tool to effectuate the social function of the tax.
Methods Using methods of description and generalization, I found certain reasons for low efficiency and efficacy of the said benefits. To study the scope of benefits granted, I used methods of comparison, analysis of statistical data, and my own computations.
Results More and more taxpayers exercise personal property tax benefits. I should note the prevailing number of benefits envisaged in the federal laws, as some municipalities fail to provide for local benefits. Most regions under study do not assess the efficiency of tax benefits.
Conclusions and Relevance Some regions donated from the federal budget are not interested in their own tax policies for social support of their citizens. The imperfect mechanism for assessment, charging of personal property tax and the cadastre value as the personal property tax base create uncertainty and obstruct the social function of the tax.


Evaluating the sectoral specifics of the value added creation

Dem'yanova O.V. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( 89053185835@mail.ru )

Popov I.O. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( luckymalepacket@inbox.ru )

Journal: National interests: priorities and security, #6, 2017

Importance Currently, profit is a preferential indicator to evaluate business operations of industrial enterprises, however the distribution of value added remains critical at all levels and areas of the social life. Measurement of value added represents a certain algorithm, which helps to assess elements of value added and their total.
Objectives The research examines the way elements of value added and sectors are related. We also outline theoretical principles and carry out a practical analysis of the formation and utilization of value added so to improve the performance of diversified enterprises in Russia.
Methods We apply mathematical modeling in economics to evaluate the sectoral specifics of the formation of value added.
Results We look through the economic literature on the measurement of value added, determine the specifics of this process in an industry, analyze the structure of value added among sectors for the given period. Value added influences the development of diversified enterprises in Russia. As the most critical indicator of the economic development, value added reflects results of economic agents, reasonableness of funds and resources utilization.
Conclusions If the value added is used as the unified general indicator, it will underline the nexus among income, consumption and accumulation through the mechanism of internal business funds.


The game theory application to strategic decision-making: A Russian company case study

Dem'yanova O.V. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( 89053185835@mail.ru )

Rashitova A.R. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( Nensis222@mail.ru )

Journal: Financial Analytics: Science and Experience, #33, 2016

Importance In their strategic decision-making, Russian companies have opted for the game theory more often for the recent years. However, there are few relevant researches to determine whether they use an efficient option. This research becomes important as Russian companies get more and more interested in the game theory to take their strategic decisions, considering growing competition, risk and uncertainty in the market, thus giving grounds to believe that decisions, if taken on a mathematical basis, will be effective and optimal.
Objectives The research studies whether it is effective for Svyaznoy Company to resort to the game theory in order to set an optimal price and how many smart phones of two types they should purchase for 2016.
Methods We applied mathematical and marketing methods of research.
Results We computed the precise price and volume of purchases, and determined an effective and practicable method of using the game theory.
Conclusions and Relevance The game theory would be reasonable to make managerial decisions, since it encompasses, on the one hand, multiple factors of the market economy, and facilitates making mathematical computations and getting exact results. The method may be used by various industrial specialists to advance their strategic planning practices.


Patent-based taxation as a tool to support small businesses in Russia

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( marinapyanova@mail.ru )

Journal: National interests: priorities and security, #5, 2017

Importance Small and medium-sized businesses play a much lesser role that similar businesses do in most developed economies. It necessitates the development of such business forms in the current circumstances. Patent-based taxation is one of the special tax treatment designated to support small businesses.
Objectives The research analyzes practical aspects of patent-based taxation in Russia and identifies reasons why individual entrepreneurs are reluctant to apply this special tax treatment.
Methods Based on descriptions and summaries, I identified key strengths and weaknesses of the existing tax patent mechanism. I applied methods of comparison, statistical data analysis, graphic method of data presentation to examine trends in taxpayers and respective fiscal revenue.
Results It is possible to enlist the following advantages of the patent-based tax treatment: tax authorities’ valuation of the patent, no restrictions to the patent period, simple rules for keeping income ledger, exemption from tax returns, etc. However, the patent-based tax treatment has also its weaknesses enlisted in the article.
Conclusions and Relevance Having compared the uniform imputed income tax and patent-based tax treatment, I could find a number of similarities and differences. Under some circumstances, the uniform imputed income tax is still more convenient and beneficial for individual entrepreneurs as compared with the patent-based taxation, since they can deduct the amount of compulsory social security charges out of the total taxes payable.


On Tax Implications of the Robotification

Kamaraeva E.Ya. Financial University under Government of Russian Federation, Moscow, Russian Federation ( elizabeth.kamaraeva@yandex.ru )

Maksimov N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( nik-maksimov-97@mail.ru )

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( marinapyanova@mail.ru )

Journal: Digest Finance, #4, 2017

Importance This article focuses on the robotification process and its impact on the budgetary system of the Russian Federation.
Objectives We scrutinize the situation in Russia in terms of the robotification extent in comparison with other countries, and determine taxes, which will be most impacted by robotification, and subsequent fiscal effects. We also analyze to what extent robotification threatens to social extrabudgetary funds, and estimate sales of robots in Russia, tax income loss, surplus tax revenue and losses of social extra-budgetary funds.
Methods Using the description and generalization, we identify strengths and weaknesses of global robotification processes. Based on extrapolation methods, analysis of statistical data, graphic method of data presentation, we obtain and report estimated sales of robots in Russia, income loss and surplus revenue of the budget, losses of social extrabudgetary funds as a result of the industrial robotification.
Results We quantify the robotification implications for the fiscal system of the Russian Federation and consider the possibility of introducing the robot tax.
Conclusions and Relevance The income loss will be offset by surplus income as a result of a growth in the corporate profit tax. We believe the Russian budget will soon have a significant burden as a result of the manpower substitution with robots. It will reduce fiscal revenue significantly due to transfers to extrabudgetary funds.


On tax implications of robotification

Kamaraeva E.Ya. Financial University under Government of Russian Federation, Moscow, Russian Federation ( elizabeth.kamaraeva@yandex.ru )

Maksimov N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( nik-maksimov-97@mail.ru )

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( marinapyanova@mail.ru )

Journal: National interests: priorities and security, #9, 2017

Importance This article focuses on the process of robotification and its impact on the budgetary system of the Russian Federation.
Objectives We scrutinize the situation in Russia in terms of the robotification extent in comparison with other countries, and determine taxes, which will be most impacted by robotification, and subsequent fiscal effects. We also analyze to what extent robotification threatens to social extrabudgetary funds, and estimate sales of robots in Russia, fiscal income loss, surplus fiscal revenue and losses of social extra-budgetary funds.
Methods Using the description and generalization, we identify strengths and weaknesses of global robotification processes. Based on extrapolation methods, analysis of statistical data, graphic method of data presentation, we obtain and report estimated sales of robots in Russia, income loss and surplus revenue of the budget, losses of social extrabudgetary funds as a result of the industrial robotification.
Results We quantify the robotification implications for the fiscal system of the Russian Federation and consider the possibility of introducing the robot tax.
Conclusions and Relevance The income loss will be offset by surplus income as a result of a growth in the corporate profit tax. We believe the Russian budget will soon have a significant burden as a result of the manpower substitution with robots. It will reduce fiscal revenue significantly due to transfers to extrabudgetary funds.


A combinatorial model of option portfolio

Mitsel' A.А. Tomsk State University of Control Systems and Radio Electronics, Tomsk, Russian Federation ( maa@asu.tusur.ru )

Semenov M.E. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( sme@tpu.ru )

Fat'yanova M.E. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( mef1@tpu.ru )

Journal: Financial Analytics: Science and Experience, #25, 2016

Subject The study addresses an approach to building complex portfolios of stock options.
Objectives The aim is to design complex portfolios, namely, bull and bear market collars based on equity options. The objectives are to study the basic procedure for building complex portfolios of equity options; to implement the proposed approach using the MATLAB software.
Methods The optimum plan for call and put options is prepared under the Simplex method (for the non-integer plan) and the Monte-Carlo method (for integer plan) to solve the linear programming problem.
Results We built two complex portfolios based on bull and bear structured collars for falling and rising price of asset. The optimum plan and the objective function value were obtained under the Simplex method and the Monte-Carlo method.
Conclusions and Relevance The Simplex method allows us to find the non-integer optimum plan, therefore, it is necessary to round the obtained result and check all restrictions. To eliminate this deficiency, we applied the Monte-Carlo method. The optimum value of the objective function of the bull collar portfolio under the Monte-Carlo method is 1.63 times more than the corresponding value under the Simplex method. The optimum value of the objective function of the bear collar portfolio under the Simplex method in 1.06 times more than the corresponding value under the Monte-Carlo method.


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