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Conceptual differences between international accounting standards and russian bookkeepping system

Chaya V.T. doctor of economic sciences, professor, academician of Russian Academy of Natural Sciences ( vladimir.chaya@cisaaa.org )

Rozhkova E.V. Post-graduate Student of Chair of the Registration of the Analysis and Audit of Economic Faculty Moscow State University of M.V. Lomonosova, Auditor, certified by the Ministry of Finance of the Russian Federation ( erojkova@mail.ru )

Journal: International Accounting, #9, 2009

In research conceptual components of the International accounting standards and Russian bookkeeping system were deduced on the basis of the legislation and bookkeeping bills analysis. The conceptual differences between Russian and international accounting systems have been formulated starting with original texts of International accounting standards and Russian principles of bookkeeping. Principles of importance, aggregation, comparability of the information, preparation of primary registration documents, and estimation of equity were considered. In a final part of research key conclusions regarding conceptual differences of the Russian and international systems of bookkeeping were presented.


Analyzing factors that influence the households’ level of ultimate consumption in the Russian Federation

Tret'yakova O.G. Financial University under Government of Russian Federation, Moscow, Russian Federation ( 1466782@mail.ru )

Rozhkova D.S. Financial University under Government of Russian Federation, Moscow, Russian Federation ( dariarozhkova1515@rambler.ru )

Journal: Financial Analytics: Science and Experience, #5, 2017

Importance Consumption is the final step of the reproduction process. It implies that the product is used to satisfy certain needs. It is a purpose of tangible production in any economic system, through social groups demonstrate different consumption levels.
Objectives The research studies factors that influence how much households ultimately consume in the Russian Federation.
Methods We applied techniques of logic, statistical, regression and factor analysis, step?by-step exclusion of variables, principal component analysis.
Results Ultimate consumption of the Russian households primarily depends on the population's income, its medical treatment in case of initially found disease, consumer price indexes year-on-year, and the use of the Internet.
Conclusions and Relevance All the coefficients used in the research appeared to be significant. The determination coefficient shows the average quality of the model. The ultimate production growth depends on such factors as financial aspects, Internet access, morbidity and CPI. Variables are difficult to interpret, since, considering principal components, a change in any component entails changes in the other regressors in the model.


The methodological approach to adapting models of the innovative process to the Russian environment

Pakhomov A.V. Dedal, Rosatom Corporation, Dubna, Moscow Oblast, Russian Federation ( pakhomov_av@dedal.ru )

Pakhomova E.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Rozhkova O.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( olga_r2006@mail.ru )

Journal: National Interests: Priorities and Security, #3, 2018

Importance In this research we study the interaction of three main structural components (University – Industry – Government) by analyzing the substance of the innovative process in principal foreign and Russian models of the innovative process and concepts of innovative systems.
Objectives We formulate scientific and methodological recommendations for adapting the innovative process models to the Russian environment by analyzing them and evaluating their strengths and weaknesses.
Methods The methodological framework comprises fundamental and applied researches of foreign and Russian scientists into models of the innovative processes, the Triple Helix concept by H. Etzkowitz, L. Leydesdorff, institutional principles of innovation management.
Results Having synthesized the analyzable approaches, we presented the national adaptation of generally accepted models of innovative development kept by six generations, suggested how the innovation process model should be modified.
Conclusions and Relevance We demonstrate that national researches into modeling of the innovative process are still fragmented, requiring further studies and a set of approaches to identifying all institutional processes and substantiating certain structural elements to be introduced into the Russian innovative system. The existing models are not yet compliant with the economic substance of sectoral interaction, while institutional gaps among institutions and practices aggravate them.


Econometric modeling of employment on the basis of the industrial distinctions

Pakhomov A.V. AO NPK Dedal, Dubna, Moscow Oblast, Russian Federation ( pakhomov_av@dedal.ru )

Pakhomova E.A. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Rozhkova O.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( olga_r2006@mail.ru )

Journal: National Interests: Priorities and Security, #11, 2017

Importance The article discusses models for employment forecast in the long and short run. It also focuses on demand and supply factors in the labor market of the Moscow oblast.
Objectives We analyze the most common forecasting models by revealing the substance of the population employment forecast and examining how different indicators influence supply and demand in the labor market of the Moscow oblast.
Methods Considering the key factors of labor demand, we make a specification for employment modeling. We use the data deflation technique to conduct a comparative analysis. We overview neoclassical models and Keynesian model, specifications based on the Cobb–Douglas production function and investment included into the capital stock, Harrod–Domar model specification, multivariate regression equations.
Results The article systematizes theoretical aspects of employment, identifies key factors of labor demand and substantiates the importance of industrial distinctions to be taken into account in modeling the region's employment.
Conclusions and Relevance Labor resource demand has changed in the labor market of the Moscow oblast. We conclude respective demand factors shall be primarily taken into account to construct regional employment models. Having analyzed contemporary approaches to regional employment forecasts, we found a lot of unresolved issues relating to theoretical, methodological, organizational and technical aspects.


An econometric analysis of some sectoral indicators of the USSR and Russia's economies in line with historical retrospect

Davtyan T.B. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( tiko.kimry@mail.ru )

Pakhomov A.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( dubna@list.ru )

Pakhomova E.A. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Rozhkova O.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( olga_r2006@mail.ru )

Journal: National Interests: Priorities and Security, #1, 2017

Importance The article examines some sectoral indicators of the economies of the USSR and Russia to evaluate internal and cross-sectoral relations for the period from 1970 through 2012, when the national economy suffered drastic transformation. We also perform a comparative analysis and determine opportunities for the national development in the current circumstances and in line with historical retrospect.
Objectives The research represents a comparative analysis of the way some sectoral indicators developed in the economies of the USSR and Russia, using an econometric framework.
Methods The research draws upon econometric methods, such as correlation and regression analysis, time series framework. To compare the economy of the Soviet and Russian period, we approached to data deflation techniques.
Results The quality of instrumental results requires the gradual process of their attainment. We managed not only to provide an unambiguous correlation of the findings with the proceedings of V.N. Livshits, but also get an insight into the specifics of tools.
Conclusions and Relevance The instrumental analysis of a part of the national economy unfolds the specifics of its development in different historical periods and represents a consistent contemplation on cold historical statistics. The research proves it is necessary to continue the research as it is extensive and comprehensive, and internal and cross-sectoral indicators should be analyzed.


Differentiating the Russian regions through an econometric analysis by socio-economic indicators influencing the consumer demand

Pakhomov A.V. NPK Dedal (Rosatom State Corporation Company), Dubna, Moscow Oblast, Russian Federation ( pakhomov_av@dedal.ru )

Pakhomova E.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Rozhkova O.V. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( olga_r2006@mail.ru )

Journal: National Interests: Priorities and Security, #12, 2017

Importance The article focuses on a correlation between regional socio-economic indicators and amount of various retail loans, gross portfolio of which represents one of the institutional determinants of consumer demand. We review a spectrum of characteristics for finding the best forms to interact and coordinate interests of the State, real economy, banking and the public in socio-economic transformations.
Objectives The regions are differentiated by aspect influencing retail lending.
Methods The research is performed in two steps. First, socio-economic indicators are checked. Second, the regions are differentiated on the basis of the analyzable socioeconomic indicators using cluster analysis methods.
Results Classifications based on different indicators and methods may lead to similar and even approximate results. However, as an in-depth analysis of items within the same population (cluster) shows, substantial discrepancies may arise from one or several factors, thus proving that they shall be attributed to different groups. The substantive interpretation of regions' similarities and differences helps adjust the outcome, consider the specifics of each subject and create conditions for making informed decisions on governance of vast territories.
Conclusions and Relevance The research may become a substantive and instrumental underpinning for further recommendations for federal and regional authorities to address consumer demand issues and assess its effect on the development of economic systems at different levels.


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