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The role of Russian regions in the development of cattle breeding

Yashina M.L. Ulyanovsk State Agrarian University named after P.A. Stolypin (Ulyanovsk SAU), Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Vechkanova V.S. Ulyanovsk State Agrarian University named after P.A. Stolypin (Ulyanovsk SAU), Ulyanovsk, Russian Federation ( lerochka1404@yandex.ru )

Journal: Financial Analytics: Science and Experience, #1, 2018

Importance This article explores the regional problems of cattle breeding against the background of aggravation of international relations and vital necessity of food supply of the country.
Objectives The article aims to develop methodological approaches to the definition of territorial-branch specialization in cattle breeding.
Methods For the study, we used abstract-logical, monographic, economic and statistical, and computational and constructive methods of research.
Results Having analyzed the effectiveness of cattle breeding in the regions and establishing the dependence of the economic efficiency of meat and dairy production on the availability of resource potential, we offer a grouping of Russian regions, determining the territorial-sectoral specialization in cattle breeding.
Conclusions Assessment of the status and development of cattle breeding in the Russian regions helps establish a long-overdue necessity of structural changes in the development of the sub-sector towards the formation of specialized areas of beef and milk production in the regions.


A methodology to assess financial risks during company's credit policy formation

Yashina M.L. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Antonova D.V. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( daryja.antonova@mail.ru )

Journal: Finance and Credit, #11, 2017

Subject The article addresses assessment of financial losses during credit policy formation of a company and development of practical recommendations to minimize risks in relationships with debtors and creditors.
Objectives The study aims to develop methodological aspects of financial risk assessment and practical recommendations for company's credit policy formation. They will minimize financial losses in relations with debtors and creditors.
Methods Discounting methods enable to estimate the real value of accounts receivable and financial losses of a company. We developed a database on the automation of supplier's operations to assess the class of creditworthiness of the buyer. It helps determine the type of credit policy of the company.
Results The considered methodical aspects and practical recommendations for credit policy formation combine the definition of real value of receivables, the use of database on automation of company's operations, assessment of the value of factoring transactions, and calculation of the economic size of discounts. They aim at enhancing the system of relations with debtors and creditors based on the criterion of optimum ratio of risk and profitability.
Conclusions The recommendations may be useful for company management in minimizing the financial risks when formulating the credit policy.


Improving the financial management of State healthcare institutions

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( paa@hotmail.ru )

Khansuvarova E.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( EV-Artamonicheva@yandex.ru )

Yashin K.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( unn@unn.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2016

Subject The article considers the optimization of finance management of State healthcare institutions.
Objectives The aim is to clearly define the limit of social guarantees provided through public budgets, and create new mechanisms of social protection of citizens within the pursued public policy.
Results We have built a matrix model of efficient cooperation of medical establishment with insurance companies. The model serves as a method of assessing the effectiveness of investment projects. It operates by two major variables, i.e. a discount and anticipated increase in demand for services, and enables to determine the efficiency of project implementation by selected groups of services and the overall commercial activities of the hospital.
Conclusions and Relevance This model is universal and can be used to assess the performance of public and private medical organizations. In addition, the matrix model is suitable for embedding a scenario model into it, that is the assumption that the expected increase in demand may vary in three different scenarios: negative, optimistic and the most probable one, on which basis the weighted average expected increase in demand is determined.


Differentiation of State aid to agricultural production in line with the efficiency of utilizing the resource potential

Yashina M.L. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Bogapova M.R. Ulyanovsk State Agricultural Academy named after P. A. Stolypin, Ulyanovsk, Russian Federation ( bogapova-marina@rambler.ru )

Journal: Financial Analytics: Science and Experience, #2, 2016

Importance The competitive development of agricultural production segments should be driven by the effective use of natural and economic conditions and agricultural potential of municipalities.
     Objectives The research differentiates areas and extent of the State aid to the region’s municipalities depending on their efficiency in using resources. It also formulates the methodological framework for local and industrial specialization of regional agricultural production in accordance with natural, climatic, resource and infrastructure diversity of rural areas.
     Methods The research employs abstraction, logic, monographic, economic, statistical, mathematical methods and cartographic modeling.
     Results It is reasonable to optimize the agricultural production network so to enhance its development. We suggest grouping the Russian regions into zones in line with their forage lands, their estimated productivity and appropriateness of natural conditions. There is no differentiated approach to allocation of budgetary funds, considering the quality of land, agricultural production, extent of land fertility use, and property potential of agricultural entities. The article presents methodological approaches to local and industrial specialization of regional agricultural production and allocation of budgetary funds among municipalities. The approaches are based on natural, climatic, resource and infrastructure diversity of rural areas.


Evaluating the efficiency of State control over the accurate assessment and timely payment of corporation tax

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod,, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Aleksandrov E.E. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( aee152@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2016

Subject Enhancing the quality of tax control is a significant tool to maintain budget stability, especially under the three-year moratorium on the increase in tax burden. The article considers the issue of increasing the efficiency of corporation tax audit, given the significance of the tax for federal and regional budgets.
Objectives The purpose of the study is to develop methods for evaluating the efficiency of control over the correct assessment and timely payment of corporation tax.
Methods We use both general and special research techniques. The comprehensive assessment of efficiency rests on methods for building composite indicators. We also use the methods of applied statistics, in particular, a discriminate function analysis.
Results We offer various approaches to composite indicators building to measure the efficiency of tax audits of corporation tax payment. Based on the values of composite indicators, we classify the constituent entities of the Russian Federation and form stable typological groups. The tools of discriminant analysis helped determine the probability of regions' affiliation with relevant groups.
Conclusions It is crucial to further improve the methods of control and audit activities. If implemented at the territorial level, the offered measures may enhance the efficiency of corporation tax audits.


Methods for assessing the efficiency of budgetary resource management in educational institutions

Borisova S.P. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( borisova-sp@yandex.ru )

Grishunina I.A. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( grishunina@yandex.ru )

Yashina N.I. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Journal: Financial Analytics: Science and Experience, #5, 2016

Importance The article discusses the matter of evaluating the efficiency of budgetary resource management in municipalities of the Russian Federation and illustrates general educational institutions of the Nizhny Novgorod municipal district.
     Objectives The research strives to improve the methodology for evaluating the efficiency of budgetary resource management in educational institutions.
     Results We prepared a methodology for evaluating the efficiency of budgetary resource management in educational institutions through standardized and specific indicators of the quality and cost of services rendered by educational institutions. We also identify the reasonableness of this research using reports on the network, staff and categories of budgetary fund beneficiaries, with relevant indicators being presented in a comparable format through standardization.
     Conclusions and Relevance The proposed toolkit is versatile, since it can be used to evaluate the quality and cost of any services rendered by State-financed institutions both separately and in relation to the industry as a whole. The outcome is relevant to governmental authorities and other financial institutions. Using the proposed method for evaluating the budgetary resource management in educational institutions, it is possible to choose the most effective method of governmental spending and consider long-term implications of decisions, rather than short-term ones only.


Definition of municipal establishments budgetary stability on the basis of summary trend-indicator and in view of territories budget risk factors

Yashina N.I. Doctor of Economic, professor, Nizhniy Novgorod state Lobachevsky N.I. university ( dekanat_fnf@mail.ru )

Bogomolov S.V. The assistant of chair, Nizhniy Novgorod state Lobachevsky N.I. university ( dekanat_fnf@mail.ru )

Journal: Finance and Credit, #3, 2010

In the conditions of world economic crisis in our country were reduced tax deductions in budgets of all levels of budgetary system of the Russian Federation, that will tell on budgetary stability of territories, including budgets of subjects of the Russian Federation and local budgets. There came up an important question of budgets reliability on territories - reliability of formation and use of money resources fund with a purpose of financial functions maintenance of public authorities in subjects of Russian Federation and local governments. Therefore came up a necessity of indicators system engineering, which will allow to estimate budgetary stability of municipal establishment. These given factors should be informative as much as possible, calculated only in accordance with the existing reports, concerning execution of budgets, confirmed in the Russian Federation, and should give the possibility to conduct a rating estimation of administrative-territorial formations as in space (in comparison with other territories), and in time (monthly, quarterly and for a number of years). Coefficients elaboration in accordance with offered requirements will give the possibility to raise qualitative management of the region budget, reliability of its works results prophecy and allow to conduct multicriterial optimisation of basic indicators of municipal areas financial position, city districts and region on the whole.


The factor modeling of revenues from income tax to the regional budget

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Malyshev S.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( malishev@unn.mail.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Journal: Finance and Credit, #45, 2016

Subject The article addresses revenues from income tax to the regional budget, and analyzes a possibility of using the factor models to forecast the revenues from this tax.
Objectives The purpose of the study is to establish a connection between socio-economic indexes of territorial entities and the volume of revenues per one specific entity.
Methods We selected significant factors and built one- and two-factor mathematical models of revenues from income tax. On the case of the Nizhny Novgorod oblast, we analyzed data provided by the Federal Tax Service and the Federal State Statistics Service of the Russian Federation and created regression models.
Results We developed a one-factor model of relation of the total indicator (income tax channeled to the regional budget) with attribute factors, and highlighted two significant attribute factors to be used in the two-factor model reflecting a crucial impact of indicators on the formation of tax liabilities on income taxes to be transferred to the regional budget.
Conclusions and Relevance The study establishes a mathematical relation (in the form of regression models) between the revenues from income tax and their determinants. The findings may be used for short-term forecasting of budget revenues.


Prompt modeling of agricultural entities' solvency

Yashina M.L. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( may1978.78@mail.ru )

Neif N.M. Ulyanovsk State Agricultural Academy named after P.A. Stolypin, Ulyanovsk, Russian Federation ( neifnm@mail.ru )

Journal: Financial Analytics: Science and Experience, #47, 2015

Importance Most regression and discriminant models and scientific research methods take much time to make a sound conclusion on the solvency of the possible borrower. It is reasonable to devise an economic and mathematical model for a prompt analysis of agricultural entities' solvency in line with their specifics.
     Objectives The research outlines a model for a rapid analysis of corporate solvency that would consider the specifics of agricultural production and allow determining the solvency class of the would-be borrower.
     Methods We take into account mandatory financial coefficients in line with industrial and organizational specifics of agricultural producers. We also determined the borrower's solvency limits broken down by three classes. The research is based on MS Excel and STATISTICA software applications.
     Results The model for prompt analysis of solvency is based on the equity ratio and quick ratio, considering the specifics of agricultural production and helps to decide whether it is possible to obtain a loan or the entity's financial standing should be mended.
     Conclusions and Relevance The model has been devised using the regional corpus of factual data, being reliable and reasonable. If the model is used to assess the financial position of the agricultural entity and identify solvency factors, it will help credit institution to take adequate lending decisions, while agricultural entities may plan stabilizing measures to handle the factors.


Methods to assess the efficiency of local budget performance of the compulsory medical insurance fund in the Volga Federal District

Yashina N.T. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( paa@hotmail.ru )

Khansuvarova E.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( EV-Artamonicheva@yandex.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Malysheva E.S. Privolzhsky Research Medical University of the Ministry of Health of the Russian Federation, Nizhny Novgorod, Russian Federation ( kayash3@ya.ru )

Journal: Regional Economics: Theory and Practice, #6, 2018

Subject The article considers issues of improving the management of local funds of the compulsory medical insurance.
Objectives The aim of the study is to determine the current condition of territorial budgets of the compulsory medical insurance funds in the Volga Federal District, and to develop methods for their integrated assessment.
Methods The study employs methods of economic, systems analysis, and mathematical statistics.
Results We developed tools to assess the efficiency of local budgets execution of medical insurance funds in the Volga Federal District. The tools enable to create necessary conditions for effective operation of medical institutions operating in the market economy. The paper offers a methodology for integrated assessment of local budgets of the compulsory medical insurance funds on the basis of total standardized ratio subject to the created system of relative indices.
Conclusions The paper justifies that increasing the effectiveness of health management at all levels, and especially of territorial funds of compulsory medical insurance is an urgent economic and scientific-practical problem of the industry reforms.


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