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Development of methods of analysis of technical condition of fixed assets

Slobodnak I.A. PhD in Economics, Associate Professor, Head of Department "Accounting and Auditing", the Baikal State University of Economics and Law ( slob.irk@mail.ru )

Bykova T.L. PhD in Economics, Associate Professor of Department "Accounting and Auditing", the Baikal State University of Economics and Law ( slob.irk@mail.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2013

In the article the questions connected with a technique of the analysis of a technical condition of fixed assets are considered. It is proved that the level of a technical condition is defined not only age of fixed assets. A large number of the indicators allowing more precisely estimating the level of a technical condition of fixed assets is offered.


Modeling of institutional values as a tool of organizational innovation (on example of logistic function)

Bykova E.S. PhD in Economic Sciences, Associate Professor, Head of department "Economics and Management at the enterprise", the Perm National Research Polytechnic University ( bykova555@rambler.ru )

Shubina N.N. PhD of Technical Sciences, Associate Professor, Head of department "Economics and Management at the enterprise", the Perm National Research Polytechnic University ( eup-kaf@pstu.ru )

Journal: Economic Analysis: Theory and Practice, #43, 2012

In the article methodical bases of modeling of organizational innovations on the basis of the analysis of transaction costs are considered. The received models are approved on logistic function. The results indicate the feasibility of using the institutional approaches to an assessment and the organization of marketing activity of the integrated company.


Audit of fraud: concept and essence

Shtefan M.A. PhD in Economics, Head of department "Accounting, Analysis and Audit", dean of the faculty of Economic, the National Research University - the Higher School of Economics, Nizhny Novgorod ( shtefanmaria@yandex.ru )

Bykova D.A. Master's Degree Program "Finance", specialization "Audit and consulting", the National Research University - the Higher School of Economics, Nizhny Novgorod ( serface@bk.ru )

Journal: International Accounting, #40, 2012

In foreign practice to protection of owners and the state from the organized fraud even more often apply procedures and methods of audit of fraud; however this new direction of auditor activity is in Russia at the formation stage. Insufficient development of theoretical researches in the field, lack of the regulatory base regulating concept, the technology of carrying out, an order of formation of fraud audit makes the development of information and methodological providing the fraud audit the actual task. In the article it is considered and analysed in modern Russian and foreign literature of treatment of presented concept "fraud audit", its definition is formulated. The objects, the purpose and problems of fraud audit are presented.


Evaluation of the results of parental work: methodological principles and a system of indicators

Bagirova A.P. Ural Federal University named after First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ( a.p.bagirova@urfu.ru )

Bykova D.G. Ural Federal University named after First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ( bykovadarya91@gmail.com )

Journal: Economic Analysis: Theory and Practice, #27, 2015

Importance The subject of research is the parent work regarded as activities aimed at the creation of human capital with certain quantitative and qualitative characteristics.
     Objectives The aim of this paper is to develop methodologies and indicators to assess the results of parent work.
     Methods The methodological basis of the analysis is the human capital theory and the concept of parental labor.
     Results We propose four principles to assess the results of the parent work: the principle of possibility and need for evaluation of the parent work results; the principle of integration of the parent labor results by stages; the principle of diversity of information sources used for assessment; the principle of expediency of differentiation for health and social indicators. Based on these principles, we have developed a system of indicators that can be used to assess the results of the parent labor.
     Conclusions and Relevance We justify the possibility of application of the developed system of indicators for the formulation of an equitable and effective principle of compensation of expenses of a parent and in accounting for the pension system of the Russian Federation. This could be a new effective mechanism behind reforming the pension system, and it will facilitate the individualization of the pension insurance system, overcoming negative demographic trends.


Modeling the areas of socio-economic development of the region

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

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

Bykova M.L. Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russian Federation ( margarita93@bk.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2019

Subject The article addresses modeling the priority areas for acceleration of socio-economic development of regions.
Objectives The study aims to elaborate approaches to determine the most effective directions of socio-economic development of territorial entities of the Russian Federation to improve the living standards and reduce differentiation among the entities in terms of social and economic welfare of the population.
Methods We employed economic-mathematical and economic-statistical methods.
Results We analyzed the areas for increasing the level of socio-economic development of regions. On the Vladimir Oblast case, we defined the most significant indicators of economic activity, which correlate to a large extent with the summary indicator representing the gross regional product. We assessed the risk of the generated model based on the significance of the F-criterion. We established a slight probability of error when rejecting the null hypothesis. The random deviation does not affect the gross regional product values.
Conclusions The study demonstrates a high quality of the proposed model for assessing the impact of analyzed economic indicators, including the cost of technological innovation in the region and the consumer price index. Our analysis shows that there is a correlation between the level of socio-economic development of the Vladimir Oblast and selected indicators.


Integration of parental labor results into the pension system of Russia: Problems and solutions

Bagirova A.P. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ( a.p.bagirova@urfu.ru )

Bykova D.G. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ( bykovadarya91@gmail.com )

Journal: Economic Analysis: Theory and Practice, #2, 2017

Importance The article considers the mechanism of parental labor results integration into the pension system of Russia, which in the long term creates conditions for improving the quality of human capital of children being considered as a result of parental labor.
Objectives The purpose of this paper is to analyze problems related to integration of parental labor results into the Russian pension system.
Methods The methodological basis of the analysis of the pension system and its dysfunctions is a systems approach, the concept of partial reorientation of future wealth to today's society, and a socioeconomic approach, serving to relate the problems of parental labor effectiveness and the pension system of the Russian Federation.
Results The study highlights four blocks of problems of organizational, economic, regulatory and technological nature. We substantiate that successful integration of products of parent labor into the pension system is impossible without changes in the methodology for allocations to the State extra-budgetary funds, modification of information support to financial and tax accounting that includes calculation of contribution to additional reproductive and occupational pension. The paper offers solutions to some of these problems.
Conclusions and Relevance Solutions to identified problems will contribute to successful integration of products of parent labor into the pension system. If implemented, the integration mechanism will create conditions for increasing the pensions, improving the living standards and demographic situation, and enhancing the quality of human capital of children.


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