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The russian businessmen: sources of the incomes and specificity of economic interests

Suvorova S.P. professor ( 8(4862)76-09-78 )

Rudakova O.V. Cand. Sc. (Economics), assistant professor, Orel State Institute for Economics and Commerce ( rudakova@hotmail.ru )

Journal: National Interests: Priorities and Security, #1, 2010

The businessman - vigorous and initiative man opening and conducting on the risk business. The enterprise ability, enterprise resource is rare gift. The interaction of the subjects in public manufacture is expressed through the complex (difficult) and interconnected system of economic interests.


Sustainable social development as an indication of national interests

Rudakova O.V. Cand. Sc. (Economics), assistant professor, Orel State Institute for Economics and Commerce ( rudakova@hotmail.ru )

Journal: National Interests: Priorities and Security, #7, 2009

Demands are a benchmark of any activity and motivate it. The main goal of the development of any economic system is to satisfy demands of the society. Interests can be singled out therefrom being a special and the most significant category of demands in the life of a person and society. National interest can be defined as a complex of vital common issues of all social groups. Sustainable development of the society depends on the welfare of its members and their security.


Regional economic security: Substance, factors, monitoring tools

Rudakova T.A. Altai State University, Barnaul, Altai Krai, Russian Federation ( rud-oksana@yandex.ru )

Sannikova I.N. Altai State University, Barnaul, Altai Krai, Russian Federation ( sannikova00@mail.ru )

Rudakova O.Yu. Altai State University, Barnaul, Altai Krai, Russian Federation ( rud-oksana@yandex.ru )

Journal: National Interests: Priorities and Security, #6, 2018

Importance Escalating economic discrepancies, sanction policies, unpredictable development of economic integration call us to study principles of economic cooperation among the Russian regions. The principles are intended to ensure the economic security not only regionally, but also nationally, bridging the gap among the regions from perspectives of their socio-economic development.
Objectives The research outlines theoretical principles and methodological constructs of the regional economic security in the time of integration processes.
Methods The research involves principles of a systems approach, logic techniques and methods of mathematical modeling in economics.
Results The article provides the theoretical rationale for basic constituents of the regional economic security and examines the content of definitions economic security, regional economic security. We hypothesize about the basic principle for identifying economic security factors at the regional level. The article substantiates the importance of administrative resources within the total factors of regional economic security.
Conclusions and Relevance We suggest using Gross Regional Product per capita as the basic monitoring tool and holistic indicator based on formalized indicators of regional economic security.


Changes in system of standard regulation of accounting

Rudakova T.A. PhD in Economics, associate professor of department «Accounting, Audit and Analysis», Altay State University ( rta_62@mail.ru )

Journal: International Accounting, #13, 2012

Reforming of domestic system of the accounting, accompanied by the statement of some new statutory acts is continued. Article reflects a subjective view of the author on the maintenance of the Federal law №402-ФЗ «About accounting» from 06.12.2011.


Influence of the phenomenon of inflation on indicators of the financial reporting

Rudakova T.A. PhD in Economics, associate professor of department «Accounting, audit and analysis», Altay state university ( rta_62@mail.ru )

Journal: International Accounting, #1, 2012

The accounting (financial) reporting is the basic source of the economic information on the subject of managing which is received by external users, including investors and partners in business. The special attention is given to maintenance of reliability and increase the informativeness of financial statements. In article the nature of inflation, its display is investigated, models of updating of indicators of the financial reporting in the conditions of inflationary economy for maintenance of its qualitative characteristics are considered.


Information interests of users of registration and reporting information

Rudakova T.A. associate professor of chair of Accounting, audit and the analysis, Altay state university ( rta_62@mail.ru )

Journal: International Accounting, #6, 2014

Dynamic development of economy gives birth to new users of registration and reporting information. And to create its universal source - the reporting satisfying all categories of users, rather difficult, considering their individual interests. In article information needs of users are considered and their priority Satisfaction of Requirements of the Designated Groups groups are offered will allow to satisfy in parallel the main part of interests of other users, without breaking the principle of a neutrality of registration and reporting information.


Account of cumulative credit risk of bank at definition of a category of quality of the loan

Romanova L.E. doctor of Economics, the professor, department “Finances and management” Tula State University ( milarom@tula.net )

Rudakova K.V. Graduate student of department “Finance and Management”, Tula State University ( kseniaru.86@mail.ru )

Journal: Finance and credit, #7, 2012

The article presents a new approach for loan quality estimation depending on the credit risk of the bank. It outlines the algorithm of loan quality estimation subject to the credit portfolio risk. The article presents possible shifts of the loan quality class of the particular borrower. The introduced approach is suggested to be used for the credit risk analysis of borrowers who are not included into the credit portfolio while analysis the possibility of their crediting and choosing the method of credit risk management.


Estimation of the reliability of accounting and reporting: tools and the major components

Rudakova T.A. Altai State University, Barnaul, Altai Krai, Russian Federation ( rta_62@mail.ru )

Journal: International Accounting, #6, 2016

Importance The article deals with the methodology for assessing the reliability of accounting and reporting of business entities to maximize its usefulness to the organization's management and decision-making by users.
Objectives The paper aims to form evaluation tools of reliability of accounting and reporting information and identify the characteristics of its main components.
Methods To study objects, patterns and phenomena in their development and relationships, I used the dialectical method of cognition as well as specific and general scientific methods, historical approaches and techniques of logic.
Results I formed certain tools to validate accounting and reporting information on the basis of an analysis of the concepts of cause-and-effect relations of event interactions that change the property of a certain value, i.e. accounting and reporting information.


The balanced socio-economic development risk of the region: Risk components and their interaction

Rudakova T.A. Altai State University, Barnaul, Altai Krai, Russian Federation ( rta_62@mail.ru )

Sannikova I.N. Altai State University, Barnaul, Altai Krai, Russian Federation ( sannikova00@mail.ru )

Journal: National Interests: Priorities and Security, #6, 2016

Importance When determining priorities concerning the adequacy of investment solutions and using available resources of the region reasonably, interests often collide entailing some risks. Mitigating the adverse effects and assessing probable effects of the region's socio-economic development drivers and their allocations become one of the most critical objectives of researches into regional risks.
Objectives The research formulates a set of indicators that describe available resources and risks of balanced socio-economic development of the region.
Methods The research relies upon a systems approach to outline components of the risk of the region's balanced socio-economic development. Using methods of mathematical modeling in economics, we build a population of indicators to evaluate the comprehensive use of the region's available resources.
Results Having analyzed fundamental researches into risk management, assessment of risk implications for the region during investing activities, we formed indicators to evaluate the comprehensive use of available resources and regional risks.
Conclusions and Relevance We conclude that components of the risk of the region's balanced socio-economic development and their effective interaction result from the reasonable use of available resources in line with natural and climatic specifics, and the region's investment activities, rather than stemming from the physical existence of resources only.


Accounting and reporting information: principles of preparation under restrictions

Rudakova T.A. Altai State University, Barnaul, Altai Krai, Russian Federation ( rta_62@mail.ru )

Journal: International Accounting, #6, 2015

Importance Economic processes in the conditions of economy development require adequate information support. The basis of management decisions is relevant information; its major component is accounting data. This circumstance necessitates the presentation of information in the reporting, determining its structure and scope. Compliance with accounting principles in the course of preparation of reporting information provides the main information product, i.e. the reporting, with certain qualitative characteristics. The existing restrictions in the course of the preparation of the reporting information make it less reliable for users. The integration of the Russian economy into the world community increases the number of users interested in the information product and imposes increased requirements to its contents.
     Objectives The objectives of the study are to position the accounting and reporting information in the economic space; to define the identification attributes of reporting information; to classify the accounting principles in the conditions of their limited observance.
     Methods I conducted the research in two directions that supplemented each other, i.e. from general to specific, and from specific to general. The principles of accounting were the general deductive basis. The restrictions of accounting principles observance in the preparation of accounting and reporting information by economic entities to assess its reliability served as specific.
     Results I emphasized a separate classification group from the economic information structure, i.e. the accounting and reporting information. I formulated unique definitions of its structural elements and types. The paper presents the classification of accounting principles in conditions restricting their observance.


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