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Effective use of the resource capacity of regions as a factor to even their development levels

Donichev O.A. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( donoa@vlsu.ru )

Zakirova M.I. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( zakirova_maria@mail.ru )

Journal: Regional Economics: Theory and Practice, #9, 2018

Subject This article deals with the issues of efficient use of the resource potential of regions to ensure an economic growth and reduce the level of differentiation in the socio-economic development of the territories.
Objectives The article aims to develop an algorithm for assessing the resource potential of regions and strategic directions to increase the economic and social efficiency and reduce the differentiation in the functioning of the constituent entities of the Russian Federation.
Methods For the study, we used economic-mathematical methods and the methods of regression and statistical analyses.
Results The article presents a developed algorithm and methodology of estimation of resource potential of regions. The article also shows a scatter diagram, which reflects the ranking of the Central Federal District regions by level of use of resources available in the territory.
Conclusions and Relevance Regions are not always rational in using the available resources. Their large volume does not guarantee effective economic and social application. The methodology is universal and can be used at the regional level and the higher levels, as well.


From the resource-dependent economy model to the innovation one: The directions of change-over

Grachev S.A. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( grachev-sa@yandex.ru )

Donichev O.A. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( donoa@vlsu.ru )

Zakirova M.I. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( zakirova_maria@mail.ru )

Journal: Regional Economics: Theory and Practice, #2, 2017

Subject The article discusses the perspective directions of the State and regions' economies change-over from a resource-dependent model to the innovation one.
Objectives The paper aims to determine the most effective processes and mechanisms to transfer the economic activities to an innovative development path.
Methods For the study, we used the economic-mathematical methods and techniques of correlation analysis.
Results We have defined a quantitative functional response of investment in innovative development of the economic activities of the country's economy and highlighted the most promising directions in terms of innovation development.
Conclusions and Relevance We conclude that, in spite of the Russian economy resource-oriented model, the transition to an innovative economy is objectively possible in the long term. This is possible within a few years, as evidenced by calculations of the measure of functional response of investment in innovation development of economic activities, taking into account the technical condition of the fixed assets. The results of the study can be used by researchers, professors and graduate students, and the authorities, including the regional ones, in predicting the innovation development of territories and identifying the most promising areas, providing a significant economic growth.


Theoretical and methodological development of management accounting in beetroot-raising organsations

Klychova G.S. doctor of science economics, professor of Kazan State Agriculture University ( info@kazgau.ru )

Zakirova A.F. graduate student, Kazan State Agriculture University ( info@kazgau.ru )

Journal: Regional Economics: Theory and Practice, #2, 2010

The economic intention of management accounting adjusted, the economic essence of budgeting in the system of management accounting determined, the offers of development of cost accounting treatment and calculation of the beet-breeding production prime cost reviewed.


Improvement of institutional mechanism of stimulating demand for innovations in the region

Zakirova E.O. Economist, National Bank of the Republic of Bashkortostan ( nfbgu@nfbgu.ru )

Journal: National Interests: Priorities and Security, #38, 2011

The aim of the article is to reveal the ways of improvement of institutional mechanism of stimulating demand for innovations in the region. The analysis of innovation activity and existing in the Republic of Bashkortostan institutional mechanism of innovation management shows that the regional institutional system is forming not demand, but support for innovations. In this connection the institutional conception of forming demand for innovations is suggested in this article.


Financing through leasing: pros and cons

Zakirova O.V. Volga State University of Technology, Yoshkar-Ola, Mari El Republic, Russian Federation ( myholding@mail.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2015

Importance The article focuses on practical and methodological aspects of the leasing process. The research investigates a particular entity where the top executives face the need for economic and tax optimization of cash flows. Specialists and experts often have a very vague understanding and vision of all the details and implications a lease agreement may cause. Lease brings a lot of advantages and benefits for businesses seeking loans.
     Objectives The article reviews how lease generates cash flows, assesses the impact on the base of income tax, Value Added Tax, property tax and vehicle tax. The article also compares three types of financing for purchase of property items, i.e. using own funds, loans and lease finance.
     Results The author identifies strengths and weaknesses of each option, draws up the lease payment schedule and reviews the lease advantages.
     Conclusions The author substantiates the assumption that some advantages of lease are doubtful and disputable. The lease methodology lacks clarity and transparency, being understandable only for a specialist who deals with the financial documentation management. The article includes references to the legislation, thus corroborating the author's statements.


Developing the methodological tools of social audit in agricultural organizations

Klychova G.S. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( kgaukgs@mail.ru )

Zakirova A.R. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( zakirovaar@mail.ru )

Kamilova E.R. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( elvira-atmas@mail.ru )

Journal: International Accounting, #37, 2015

Importance In today's economic environment, the role and significance of social audit is increasing, especially when analyzing the socio-economic activity of agricultural organizations. In terms of the scope of audit, social compliance audit is a complex phenomenon, and enables to evaluate social conditions of functioning at different levels of government.
     Objectives The study aims to substantiate theoretical principles and develop practical recommendations to improve the techniques of social audit in agricultural organizations.
     Methods Using the historical and systems approach, methods of induction, deduction, comparison, economic and statistical analysis, systematization and generalization of data, we reviewed modern methods of social audit and offered methodological tools to conduct it.
     Results The paper presents basic procedures for conducting the social audit of agricultural organizations under modern conditions, and indicators to be used to monitor the change in the social position of the organization. The findings may be helpful for the theory and practice of audit.
     Conclusions The absence of uniform principles and rules of social audit prevents from applying its findings and recommendations to generate corporate social reporting. When developing the techniques of social audit, it is important to take into account industry characteristics of activities, scale of operation and number of personnel, and the geographical location of the auditee.


Methodological tools to account for biological assets in agricultural organizations

Klychova G.S. Kazan State Agricultural University, Kazan, Republic of Tatarstan, Russian Federation ( kgaukgs@mail.ru )

Zakirova A.R. Kazan State Agricultural University, Kazan, Republic of Tatarstan, Russian Federation ( zakirovaar@mail.ru )

Sitdikova L.F. Kazan State Agricultural University, Kazan, Republic of Tatarstan, Russian Federation ( lan-dish25@rambler.ru )

Journal: International Accounting, #10, 2015

Importance International cooperation requires a transition to International Financial Reporting Standards (IFRS) and development of new and the elaboration of previously existing accounting regulations and methodological guidelines. In agriculture, this gave rise to the emergence of a new accounting category, i.e. biological assets, which combine plants and animals in one group of accounting objects.
     Objectives The aim of the article is to substantiate the theoretical principles and develop practical recommendations on improving the methodological tools for accounting and evaluation of biological assets and agricultural products under IFRS. The tasks include but not limited to developing an algorithm to account for biological assets at fair value.
     Methods To achieve the objectives, we applied general scientific methods like historical and systems approaches, inductive and deductive methods, comparison, the economic and statistical methods, systematization and generalization of data.
     Results We propose an algorithm for biological assets accounting at fair value, which is based on the use of special classification. Furthermore, we offer a method for determining the fair value of feed stuff based on the market price for livestock products, the proportion of feed stuff costs in the cost structure of production, the share of fodder in the structure of animal feed, and other elements.
     Conclusions and Relevance The lack of uniform accounting principles and rules for biological assets based on fair value hampers the transition to International Financial Reporting Standards. It is necessary to work out certain measures to adapt the requirements of IAS 41 Agriculture. These measures should rest on the basic principles of fair value measurement of biological assets that are disclosed in the study.


Methodological approaches to accounting of biological assets in the cultivation of plants

Klychova G.S. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( kgaukgs@mail.ru )

Zakirova A.R. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( zakirovaar@mail.ru )

Klychova A.S. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( kgaukgs@mail.ru )

Sitdikova L.F. Kazan State Agrarian University, Kazan, Republic of Tatarstan, Russian Federation ( lan-dish25@rambler.ru )

Journal: International Accounting, #23, 2015

Importance The article presents a model for accounting of biological assets and agricultural products of plant cultivation that covers all business operations of the entity's production.
     Objectives The research pursues substantiating theoretical provisions and developing practical guidelines to improve accounting of biological assets and agricultural products of plant cultivation under the international standards. The research addresses such tasks as examination of the contemporary methods for accounting of biological assets of plant cultivation, developing the methods for accounting of biological assets at fair value by improving the Chart of Accounts.
     Methods Using such general scientific methods as historical and systems approaches, induction, deduction, comparison, economic and statistical method, systematization, summarization of data, we study the contemporary methods for accounting of biological assets and agricultural products of plant cultivation.
     Results The article presents our original model for accounting of biological assets and agricultural products as a result of their biological transformation, in line with IAS 41 - Agriculture. The model covers all the business operations of the entity's production. We also improved the Chart of Accounts by modifying analytical accounting on the basis of changes in and additions to sub-accounts and analytical accounts.
     Conclusions and Relevance We conclude that the transition to the International Financial Reporting Standards goes slowly since there are no single principles and rules for accounting of biological assets at fair value. In this respect, it is necessary to formulate measures for adapting the requirements of IAS 41 - Agriculture. The measures should rely on the basic principles of measuring the fair value of biological assets.


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