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An analysis of the financial policy of foreign oil companies under the influence of change of internal and external factors

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Pronchatova-Rubtsova N.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( pronat89@mail.ru )

Journal: Finance and Credit, #8, 2018

Subject The article considers the financial policy of foreign oil companies during the period from 2006 to 2015.
Objectives The article aims to analyze the financial policy of oil companies and determine its changes under the influence of oil prices and other internal and external factors.
Methods For the study, we used statistical methods of dynamic and structural analyses and the method of logical association of factors.
Results The article states that the policy of the investigated companies is formed and realized taking into account external and internal factors, and it can be characterized as a sound financial one. From a risk-level perspective, large oil companies tend to pursue low-risk policies in both asset management and capital management. However, the article emphasizes that small oil companies have a high-risk policy. It notes the supportive policy pursued by States to defend oil companies.
Relevance The results obtained can be used by specialists both in conducting theoretical researches and in solving practical problems in the field of financial management of companies.


Analysis of the practices and results of the use of the automated VAT control system (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: Financial Analytics: Science and Experience, #7, 2017

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Organizational and management innovations as the cornerstone of the digital economy

Filin S.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Filin.SA@rea.ru )

Yakushev A.Zh. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Yakushev.AZH@rea.ru )

Journal: National Interests: Priorities and Security, #7, 2018

Importance Currently, organizational and management innovations continue to emerge. They can be regarded as the conceptual framework for the digital economy, being the basic hypothesis of this article.
Objectives The research attempts to validate the hypothesis and outline recommendations for accelerating and enhancing the transition to the digital economy in Russia by modernizing the Russian manufacturing sector.
Methods The research is based on methods of logic research, economic analysis and synthesis on the basis of a systems and information approach. As the novelty of the research, we provide the rationale for the use and streamlined design of more refined organizational and management innovations as the basis of the digital economy.
Results We formulated the principal trends in the development of corporate governance systems as they will be adapting to the digital economy, and trend-setting factors. We identify and analyze conditions, which help enterprises adapt their governance systems to the digital economy, and respective impediments. The article sets out recommendations for streamlining the implementation of organizational and management innovations, which will underlie the digital economy.
Conclusions and Relevance To help Russia shift to the digital economy faster and more effectively, the Russian enterprises should ensure the priority development and implementation of organizational and management innovations.


Analysis of the practices and results of the use of the Automated VAT Control System (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: International Accounting, #2, 2018

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Innovative economy and standardization

Filin S.A. Cand. Tech. Sc, the responsible secretary, Dep. the chairman Russian-Mongolian Business Council

Yakushev A.Zh. candidate of economic sciences, Center of management, economic and legal initiatives “Strategy”

Journal: Economic Analysis: Theory and Practice, #14, 2009

To transfer Russia to innovative course of development as soon as possible as a developing country with low solvent demand, business and population that do not have investment experience, state interference in these processes of innovation development is highly urgent. One of ways to effectively solve this problem in the field of formation of solvent demand for innovative products is technical regulation executed by way of promotional standardization.


The analysis of the research sector in Russian Federation as the base for building the innovation economy

Yakushev A.J. Candidate of Economy, leading expert of Center of management, economic and legal initiatives «Strategy» ( cdp777@rambler.ru )

Knyazeva M.A. Applicant for department of Management of Investment and Innovation, Plekhanov Russian Academy of Economics ( dakar-paris@mail.ru )

Smirnova N.V. Applicant for department of Management of Investment and Innovation, Plekhanov Russian Academy of Economics ( eternity_163@mail.ru )

Journal: National Interests: Priorities and Security, #10, 2010

Today the development of the innovation economy is the main assignment for Russian Federation. The main purpose of this work is the quantity analysis of the condition of Research and Development sector in Russian Federation as the base for switch over to the innovation economy. In order to assess the research sector retrospective analysis, econometric and statistical methods were applied. The materials of this article can be used to disclose key system problems of science as an activity and find solutions to them.


On the question of expediency and prospects for creating mezhmaterikovoy thoroughfare Eurasia - North America based on land conversion Chukotka (Russia) - Alaska (USA)

Lebedev V.N. candidate of technical science, the President of Center of management, economic and legal initiatives «Strategy» (Strategy – Center) ( strategcenter@gmail.com )

Yakushev A.J. Candidate of Economy, leading expert of Center of management, economic and legal initiatives «Strategy» ( cdp777@rambler.ru )

Journal: National Interests: Priorities and Security, #20, 2010

On the next stage of the world economy globalization the discussion of Russian-American (Bering) railway building project has become topical. However, on the basis of system analysis in view of its geopolitical, investment, economical and some other aspects the authors have come to a conclusion that the given project does not accord with the interests of Russia. So, it should be postponed for at least thirty years until the situation changes for the benefit of Russia.


Analysis of effectiveness and economic security of the project of construction water channel Caspian - Black / Azov Sea

Yakushev A.J. PhD in Economics, Senior Researcher, Vice-President JSC "Strategy-Center" ( Yakushev@strategy-center.ru )

Journal: National Interests: Priorities and Security, #43, 2012

The problem of construction of sea ship canal "Eurasia" is considered from the point of view of the strategic and current, economic and political interests of Russia. Appropriateness of the project is the author of a doubt, in spite of its visual appeal. Russia receives the expensive investment project, major factors of payback and indirect which economic effects is in the territory of the other countries.


Implementation of investment potential of regions by increasing the investment attractiveness and business involvement in investment process

Goncharenko L.P. Doctor of Economics, Professor, Head of the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( inn.invest@mail.ru )

Filin S.A. Doctor of Economics, Professor, the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( safilin@mail.ru )

Yakushev A.J. PhD in Economics, Associate Professor, the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( yakushev@mnevniki.ru )

Akulinin F.V. PhD in Economics, Associate Professor the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( akulininf@yandex.ru )

Kuzmishchev D.A. PhD in Economics, Associate Professor the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( kuzov@mail.ru )

Journal: Regional Economics: Theory and Practice, #28, 2013

In the article the private indicators characterizing integrated investment appeal of the region now in use by rating agencies are analyzed. The accounting of measures offered by authors, in particular additional private indicators at an assessment of investment appeal of regions, will allow increasing objectivity of such assessment and investment appeal of regions as a whole. It will allow realizing more fully the investment potential of the region, to increase quality of an assessment of efficiency of use of investments, first of all in an innovation, in the region and to involve business in regional investment and innovative process.


Consumer market of the Tomsk region: current state, problems and ways of their decision

Konovalov V.V. PhD in Economic Sciences, Associate Professor, the Department of Economy of Natural Resources, the National Research Tomsk Polytechnic University ( sltan@ngs.ru )

Yakushev K.V. Consultant of the Economic Department, the Legislative Duma of the Tomsk region ( ykv@tomsk.gov.ru )

Journal: Regional Economics: Theory and Practice, #45, 2013

In the article the features of the consumer market of the Tomsk region are considered. The characteristic of retail trade, activity of the organizations rendering services in public catering, food and light industry, and also procuring activity of wild plants is rather in detail opened. On the basis of statistical data the assessment of activity of the consumer market of the Tomsk region as a whole is given. The main normative legal acts regulating state regulation of the consumer market are designated, the main problems are opened and ways their solutions are proposed.


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