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Recognition of costs for innovative activities in accounting records

Rubtsova E.M. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( evgenia.rubtsova@yandex.ru )

Journal: International Accounting, #19, 2015

Importance Innovative development of the Russian economy is one of the definite priorities for the State. It is corroborated with statistical data and an increasing interest of the scientific community to this issue. The process slows down due to the insufficient quality of data on how innovative projects are implemented at the corporate level.
     Objectives The research aims at formulating the comprehensive system for recognizing innovation costs in accounting records.
     Methods The research focuses on regulatory documents on financial and management accounting, international standards in innovative activities, scientific sources of national and foreign authors. I apply an analysis, synthesis, grouping and generalization of various scientific stances and legislative requirements.
     Results The article proposes an option for accounting of costs incurred for commercializing R&D results and splitting them into the current expenses, capital expenditures, and deferred expenses. I emphasize the specifics of cost accounting items that will be satisfactory for information needs of innovative projects. The research presents and describes a pattern for accounting costs for commercializing R&D results that allows extracting an innovative component of the cost of products. The article also mentions the main accounting entries that correspond with the said pattern, and clarifies how deferred expenses for innovative activities originate and how they should be derecognized.
     Conclusions and Relevance As for strengths of the proposed accounting procedure, it eliminates weaknesses of the 'boiler' cost accounting. Furthermore, it ensures the accuracy and timeliness of information provided and estimation of the cost of innovative products. The results of the research may be applied to set up the process of accounting costs for commercializing R&D results in entities manufacturing innovative products.


Content of concept "efficiency of tourist activity"

Rubtsova N. Senior lecturer, associate professor of department "Economics and Management", Вaikal State University of Economics and Law, Irkutsk ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #18, 2012

The article defines new efficiency concept of tourism. Efficiency of tourism is composed of three aspects: economic, social and relationship efficiency. The model of tourism efficiency is presented.


Value chain of tourist product

Rubtsova N.V. PhD in Economics, Associate Professor of department "Economics and Management", the Baikal State University of Economics and Law, Irkutsk ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #40, 2012

In the article devoted to a phenomenon of a chain of value creation of a tourist product, the author's approach to the content of the concept, based on provisions of the modern concept of a chain of value creation is presented.


The content of concept "tourism cluster"

Danilenko N.N. Doctor of Economics, Professor, the Department of Economics and Management, the Baikal State University of Economics and Law, Irkutsk ( nina.danilenko@gmail.com )

Rubtsova N.V. PhD in Economics, Associate Professor, the Department of Economics and Management, the Baikal State University of Economics and Law, Irkutsk ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #33, 2013

In the article the existing approaches to the definition of "tourism cluster" are analyzed. Necessary and sufficient conditions for the tourism cluster identified. The concept of "tourism cluster" is presented.


Foreign economic activity as factor in efficient development of enterprises

Rubtsova N.A. Graduate Management, the St. Petersburg State University of Technology and Design ( origami86@mail.ru )

Journal: National Interests: Priorities and Security, #12, 2013

The article is devoted to increasing the efficiency of the Russian organizations of Light Industry. Foreign economic activity is justified as a factor in the effectiveness of organizations. The directions of work of production economic activity in a foreign market are considered and added. The conclusion is drawn that complex implementation of these concepts will help the enterprise to maximize profit, to increase competitiveness of goods and efficiency of activity of the organizations as a whole.


Specificity and problems of planning targets of socio-economic development of the tourism in Russia

Rubtsova N.V. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #42, 2015

Importance The article deals with the issues of planning targets for tourism development in the Russian Federation.
     Objectives The paper aims to develop certain proposals on the harmonization of the target programs on development of recreation and tourism and on the formation of a coherent system of target indicators of development.
     Methods For the study, I used one-way ANOVA test.
     Results I propose certain solutions aimed at the construction of a coherent system of targets of the development of recreation and tourism at regional and municipal levels.
     Conclusions and Relevance I conclude that there is a number of shortcomings in the practice of planning targets of the development of recreation and tourism management at different levels. The proposed developments will be able to better address the problems of recreation and tourism management at the regional, interregional and local levels.


Tourism's role in sustainable socio-economic development of the regions of the Siberian Federal District

Morozov M.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( mmorozov@bk.ru )

Rubtsova N.V. Baikal State University, Irkutsk, Russian Federation ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #8, 2016

Importance The article studies the relationship between sustainable socio-economic development of regions and the development of recreation and tourism.
Objectives Based on empirical data, the paper aims to show the relationship between the development of recreation and tourism and sustainable socio-economic development of the regions of Russia.
Methods For the study, we used a correlation analysis.
Results We show that tourism's development, in general, has a positive effect on the steady socio-economic development of the regions of the Siberian Federal District.
Conclusions We conclude that there is a close link between the sustainable socio-economic development of the regions of the Siberian Federal District and the development of recreation and tourism. The data obtained allow us to suggest that the development of recreation and tourism in the region, in addition to the territorial, climatic, socio-economic and institutional factors, gets influenced by some other factors, requiring further studying.


The impact of modern economic crises on efficient functioning of the tourism and recreation sphere in the Baikal Area

Rubtsova N.V. Baikal State University, Irkutsk, Russian Federation ( runatasha21@yandex.ru )

Journal: Regional Economics: Theory and Practice, #7, 2018

Importance The article investigates the impact of economic crises of the 21-st century on efficient functioning of regional socio-economic systems.
Objectives The aim is to demonstrate the influence of macroeconomic factors on tourist and recreational services in two regions of the Baikal area (the Irkutsk oblast and the Republic of Buryatia).
Methods The study draws on comparative analysis, generalization, and analogy.
Results The paper analyzes the impact of two economic crises (2008–2009 and 2014–2015) on the basis of statistical data characterizing the tourism and recreation in the Baikal area. It demonstrates the multidirectional nature of the impact of economic crises. The findings show how macroeconomic factors influence tourist and recreational services in regions.
Conclusions The analysis reveals two tendencies in the sphere of tourist and recreational services, i.e. a rather high susceptibility to external economic and political factors and the ability of enterprises operating in the tourism and recreation sector to adapt to unfavorable external effects. Economic crises should be viewed as a positive factor that unlocks the potential of the said enterprises and enables them to transfer to a qualitative level of development and functioning.


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