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To question of choice of optimum method of depreciation charge

Zubarev A.A. Doctor of Economic Sciences, Professor, Department "Management of fuel and Energy Complex", the Tyumen State Oil and Gas University ( zubarev_aa@mail.ru )

Sherbakova E.N. PhD in Economic Sciences, Associate Professor, Department "Economy", the Tyumen State University of Building and Architecture ( elena_sherbakova@list.ru )

Journal: Finance and credit, #10, 2013

In the article development of theoretical aspects of formation of economic policy of the enterprise on taxation optimization is considered. The technique of an assessment of a gain of depreciation charges and economy definition on a profit tax according to a nonlinear method of charge of depreciation on objects of fixed assets is offered.


The issue of choosing the optimal method of calculating depreciation

Zubarev A.A. Doctor of Economics, Professor, Department “Management in the Fuel and Energy complex”, the Tyumen State Oil and Gas University ( zubarev_aa@mail.ru )

Shcherbakova E.N. PhD in Economics, Associate Professor, Department of Economics, Tyumen State Architecture and Civil Engineering University ( elena_sherbakova@list.ru )

Journal: International Accounting, #12, 2013

In the article the development of the theoretical aspects of formation of economic policy of the enterprise in terms of optimization of taxation as a result of the choice of accounting policy effective method of calculating depreciation is considered. The technique of estimating depreciation gains and savings for income taxes through the use of non-linear method of calculating depreciation on fixed assets is offered.


Macroeconomic effect of the transition to inflation targeting in developing countries

Zubarev A.V. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( zubarev@ranepa.ru )

Trunin P.V. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( pt@iep.ru )

Journal: Finance and credit, #25, 2015

Subject The study seeks to find the impact of transition to inflation targeting on inflation and output growth. We analyze the effects of transition to the new regime of monetary policy in both developing and developed countries, with particular focus on the sample of countries where raw materials account for major portion of export. The subject has become especially important for the Russian economy due to the transition to the policy of floating exchange rate and inflation targeting pursued by the Central Bank of the Russian Federation.
     Objectives The goal of the study is to test the significance of the impact of the transition to inflation targeting on macroeconomic indicators like output growth rate and inflation, as well as their volatility, using the econometric analysis.
     Methods In this paper, we applied Arellano-Bond and Blundell-Bond instrumental variables estimators.
     Conclusions and Relevance The results show that transition to the inflation targeting reduces inflation and volatility of output growth. We found no significant effect of switching to the inflation targeting on output growth rates. Moreover, these results are valid for a group of countries specializing in the export of raw materials. The results may be useful for the Bank of Russia as an argument in favor of changing the monetary policy towards inflation targeting. The findings support the achievement of goals set by the inflation targeting policy. Thus, we can expect a positive effect on the Russian economy from the transition to this monetary policy regime.


Optimization of structure of financing investment projects in road construction

Zubarev A.A. Doctor of Economic Sciences, Professor of Department «Management of Fuel and Energy Complex», the Tyumen State Oil and Gas University ( sbitnev80@bk.ru )

Sbitnev A.E. PhD in Economics, Associate Professor of Department «Economy», the Tyumen State University of Building and Architecture ( sbitnev80@bk.ru )

Journal: Finance and credit, #13, 2013

Optimization of the structure of financing investment projects, based on public-private partnership, is one of the most significant problems in the theory and practice of justification investment projects. The article suggests economic-mathematical model of the optimal structure of financing of road construction project that allows minimizing the budgetary costs associated with its implementation. The system of limits developed by the model authors take into account the requirements for the financial feasibility of the project, as well as for the level of effectiveness and risks of participation in the project by private investors and the state.


Formation of the method of risk analysis of road-building projects based on the scenario approach

Zubarev A.A. Doctor of Economics, professor of department “Management in the branches of fuel-energy complex”, Tyumen State Oil and Gas University ( sbitnev80@bk.ru )

Sbitnev A.E. PhD in Economics, associate professor of department “Economy”, Tyumen' state Architectural and Construction University ( sbitnev80@bk.ru )

Journal: Finance and credit, #48, 2011

In the article the realization of road-building project from its development to the complete compensability and obtaining of positive effect can occupy the sufficiently long time, during which the project undergoes the action of different risky factors are noted. For developing the administrative solutions, directed toward leveling of the negative manifestations of these factors, conducting the integrated assessment of their influence on the effectiveness of investments is necessary. The questions, connected with the development of the systematic basis of the analysis of the risks of road-building designs are examined. The methods of evaluating the design risks are investigated. The procedure of the analysis of the risks of road projects, based on the use of a scenic approach is proposed.


An impact of money laundering on the economic security of the State

Dadalko V.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( antikrizis1@bk.ru )

Zubarev T.S. Federal Agency for State Property Management, Moscow, Russian Federation ( timzubarev4@gmail.com )

Journal: National Interests: Priorities and Security, #4, 2018

Importance Money laundering is one of the risks, which may have a detrimental effect on the existing relations nationwide and worldwide. Currently, there are no specific measures to counter this type of crime, thus giving the way to uncertainty in respective counteraction mechanisms.
Objectives The research focuses on the improvement of internal control rules in anti?money laundering and combating the financing of terrorism (AML/CFT) to mitigate risks that entities will be involved in legalizing criminal gains from counterparts.
Methods We substantiate, prove and corroborate our recommendations through regulatory and comprehensive approaches to studying the efficiency of corporate performance regulation, and general scientific and special methods of cognition, i.e. statistical data analysis, classification, comparison, generalization, synthesis and deduction.
Results We refined a set of methods for countering money laundering for any organizations whatsoever, and propose effective methods for credit institutions to combat this crime. The methods will allow companies to avoid criminal or administrative liability arising from the violation of the Russian laws.
Conclusions and Relevance Anti-money laundering practices are an important part of activities for ensuring the economic security of the State. Every legal entity shall have a comprehensive set of internal control policies in place so as to mitigate risks of being involved into money laundering and financing of terrorism, which undermine the economic security of the nation.


Improving pawnshop regulation methods in anti-money laundering and combating the financing of terrorism as an economic security mechanism

Dadalko V.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( antikrizis1@bk.ru )

Surgutanova K.N. Main Investigations Directorate of Investigative Committee of Russian Federation for Moscow Oblast, Shchelkovo, Moscow Oblast, Russian Federation ( kristisurgutanov@mail.ru )

Zubarev T.S. Federal Agency for State Property Management, Moscow, Russian Federation ( timzubarev4@gmail.com )

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

Importance The article discusses the demand for new refined methods for pawnshop regulation.
Objectives The research attempts to show how the Central Bank of Russia should improve pawnshop regulation methods in terms of AML/CFT so as to more effectively perform internal control rules.
Methods We apply the legislative, regulatory and comprehensive approaches to examining whether pawnshops are effectively regulated. The research also relies upon general scientific and special methods, such as classification, comparison, generalization, dynamic analysis, moving average, analytic alignment of trends, and expert assessment for forecasting purposes.
Results The article overviews the main issues and solutions from perspectives of pawnshop regulation in AML/CFT on the part of the Central Bank of Russia. We analyze trends in the number of registered pawnshops and identify causes for tightening the AML/CFT regime. Based on the findings, we forecast how many pawnshops will have been registered by 2020. We conclude that the number of pawnshops will grow in the nearest future, hypothesize about an increased efficiency of the methods and propose a set of measures to regulate pawnshops in terms of AML/CFT.
Conclusions and Relevance There should be an effective and differentiating system for pawnshop regulation in the Russian Federation in terms of AML/CFT, since pawnshops are an integral part of the national financial system.


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