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Analytical review of the security and efficiency of fixed assets of agricultural enterprises of the Saratov region

Dmitrieva O.V. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( olga.vik.dmitrieva@gmail.com )

Serdobintsev D.V. Volga Region Research and Development Institute of Economics and Organization of Agro-industrial Complex, Saratov, Russian Federation ( dvss@bk.ru )

Usanov A.Yu. Moscow University for Industry and Finance "Synergy", Moscow, Russian Federation ( alexus261279@mail.ru )

Fefelova N.P. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( fefelovanp@mail.ru )

Journal: Economic Analysis: Theory and Practice, #42, 2014

Importance Industrial-economic activities of organizations are ensured by the use of material, labor and financial resources, and also by fixed assets, i.e., the means of labor and labor material conditions. The place of tools in the development of productive forces and production relations determines the value of fixed assets in social production. In modern conditions, the role of accounting and control over the management of all resources, including fixed assets, is enhancing. The availability of the basic means of production of agricultural enterprises and the effectiveness of their use are the most important factors affecting the results of economic activities.
     Objectives The aim of the study was to review the security and efficiency of fixed assets of agricultural enterprises of the Saratov region.
     Methods By using the techniques of economic analysis on the basis of performance indicators and the technical condition of the core enterprises of the Saratov region, we have analyzed the effectiveness of their use. We have investigated issues of procurement of new agricultural machinery and forgiveness on wear and attrition rate over the past three years.
     Results We made brief recommendations to improve the efficiency of agriculture, the main of which for agricultural businesses are recommendations on leasing, development of regional agricultural engineering and strengthening State regulation of the market of logistical resources.


Analysis of investment in agriculture: from a single project to the industry as a whole

Sharikova I.V. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( ivcharikova@rambler.ru )

Dmitrieva O.V. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( olga.vik.dmitrieva@gmail.com )

Sharikov A.V. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( ooo_br@mail.ru )

Fefelova N.P. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( fefelovanp@mail.ru )

Lysova T.A. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( lysovatal@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #47, 2014

Development and implementation of highly effective investment projects is the main condition of accelerating economic growth. Ultimately, the perfection of the system of selection of investment projects implementation largely determines the impact of investment activity. One of the principles of effectiveness evaluation is to monitor the impacts of the project during the accounting period, or the so-called life cycle, from initial pre-investment development to its full completion. The article contains guidelines that must be followed in the design of investment projects. The authors determined the composition of the most used indicators for the evaluation of investment projects. These indicators can be used both for integrated assessment modeling and assessment of the investment performance of individual objects. The authors are noting the issues of accounting in a newly formed investment analysis. The article estimates the dynamics of indicators of the effectiveness of investment in agricultural enterprises of the Saratov region. The article investigates the prospects for changes in accounting for the data formation on the leasing property available. The analysis of the existing approaches to the assessment of investment activity allowed defining the practical problems of application of the generated accounting. The authors suggest ways to improve the reporting for investment analysis. The introduction of additional indicators in explanatory notes to the balance sheet and profit-and-loss statement report will help form a more complete picture of the property and the financial situation of the organization as a whole, and investment, in particular.


Realities and prospects of russian-belarusian integration

Dmitrieva E.A. consultant of department Macroeconomic Forecasting, Ministry of Economic Development of the Russian Federation ( echudo@mail.ru )

Journal: National Interests: Priorities and Security, #46, 2011

In the article it is identified and analyzed the major factors of integration processes in the Russian Federation and the Republic of Belarus within the framework of the Union State- foundation with the highest level of integration among post-Soviet countries. It is shown that integration has become possible due to the complementarity of the structures of national economies and the interdependence of historical economic and other forms of inter-State relations.


Institutional environment design of the innovation cluster

Dmitrieva L.V. deputy head of the section of the Department of investment policy and development of private-public partnership of the Ministry of economic development of Russia Federation ( ludmilavd@yandex.ru )

Journal: Regional Economics: Theory and Practice, #5, 2014

The modern state of the problem of modeling the internal and external environment of the innovation cluster is considered in the article. The proposed organizational model of interaction between the institutions of the cluster and the environment, as well as model and institutional infrastructure component of the cluster are offered. A hypothesis about the need to use design tools of the institutional environment of innovation cluster is offered.


Leasing and the credit: comparative analysis in connection with to the strategic investment

Dmitrieva I.N. associate professor of chair Accounting and Analysis, South Ural State University ( INDmit82@mail.ru )

Journal: Financial Analytics: Science and Experience, #10, 2010

In the current economic conditions on the acquisition of fixed assets analyst must be confident in the rationality of selecting the source of funding. This paper presents the methodological framework of analysis, allowing economic agents to self-assess the relatively efficacy of the method of financing the investment project. The presented analysis takes into account all tax consequences, methods of accounting of leasing operations and inflation.


Strategic alliances in terms of organic and inorganic growth strategies

Dmitrieva D.M. Saint-Petersburg State University, Saint-Petersburg, Russian Federation ( davy@nm.ru )

Journal: Economic Analysis: Theory and Practice, #25, 2014

In article characteristics and methods of development of firms in a context of organic and inorganic strategy of growth reveal. The reasons inducing managers to make a choice for strategic alliances as forms of realization of corporate strategy of growth are revealed need of development of strategy by firms, and also. One of the main reasons for formation of strategic alliances is the aspiration to accelerate firm growth. For this reason studying of a phenomenon of strategic alliances as business strategy demands special attention.


Program to improve the financial sustainability of mono-cities in the NCFD (on example of the republic of Dagestan)

Chuvilova O.N. PhD in Economics, Associate Professor of department Finance and Credit, The Stavropol State University ( www.o-n-ch-fk@mail.ru )

Dmitrieva A.P. Masters Degree Student, the Stavropol State University ( fk2927@yandex.ru )

Journal: Finance and Credit, #39, 2012

In the article it is noted that the financial condition of municipalities of the republics of SKFO substantially depends on the size of received grants and the subsidies which growth reduces financial stability of their budgets. The assessment of financial stability mono-cities the Republics Dagestan is given; their financial condition according to a technique of the Ministry of regional development of the Russian Federation is estimated. On the basis of calculations the list of financial risks of municipalities is provided, actions for increase of financial stability investigated mono-cities are offered.


Analysis of cellular communication market in the segment the students of Nizhny Novgorod universities: the main positions of players and the characteristics of consumer preferences in the choice of a cellular operator

Angelova O.Y. PhD in Economics, associate professor of department Marketing and enterprise activity, Nizhniy Novgorod State University named afterN.I. Lobachevsky - National Research University ( oangelova@mail.ru )

Dmitrieva E.M. Assistant of department Marketing and enterprise activity, Nizhniy Novgorod State University named after N.I. Lobachevsky - National Research University ( mipd@ef.unn.ru )

Antonova E.Y. Director of Ltd NCK ( marketing@boltnn.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2012

In the conditions of the high competition caused by a saturation of the market of cellular communication, operators are compelled to solve problems of expansion of sphere of influence, using scientific methods of research of behavior of consumers, their motivations and preferences for formation new customer-oriented products. In the article the results of marketing research of a segment of the market of cellular communication the students of Nizhniy Novgorod high schools are presented.


Methodological approaches to accounting for website development costs of the organization

Dmitrieva O.V. Higher School for Printing and Media Industry of Moscow Polytechnic University, Moscow, Russian Federation ( ovdmitrieva@yandex.ru )

Journal: International Accounting, #6, 2017

Importance Competent identification of website development costs under the civil law and economic criteria affects the rules for recording the costs in financial and tax accounting.
Objectives The study aims to design methodological approaches to accounting for website development costs depending on civil law relations with developers and initial cost, based on analysis of existing regulatory framework and scientific works by Russian and foreign researchers.
Methods The article employs expert analysis of statutory documents in the field of civil law, financial and tax accounting, comparison, deduction, and empirical methods.
Results The article defines criteria of website development cost capitalization, methodology for organization of financial and tax accounting for expenses, offers a user-friendly algorithm for identification of costs of website development for financial and tax accounting purpose under the current regulatory framework.
Conclusions and Relevance The paper presents findings illustrated by specific numerical examples. The findings may be useful for students and postgraduates majoring in economics and exploring the methodology of accounting for intangible assets and deferred expenses, as well as for accounting practitioners.


Receiving a social tax deduction for personal income tax for treatment: Practical aspects

Dmitrieva O.V. Higher School of Printing and Media Industry, Moscow Polytechnic University (Moscow Poly) Moscow, Russian Federation ( ovdmitrieva@yandex.ru )

Journal: International Accounting, #4, 2019

Subject This article deals with the issues of social tax deductions for personal income tax for treatment, considered as a legal way to reduce the tax burden of individual taxpayers.
Objectives The article aims to analyze the provisions of the present-day legal acts in the field of taxation of individuals and materials of judicial practice to clearly determine the possibility of individuals applying tax deduction for treatment in various situations and the procedure for documenting to receive a tax deduction for treatment.
Methods For the study, I used the methods of expert analysis, comparison, and deduction.
Results The article assesses the possibility of obtaining and the amount of tax deduction for treatment depending on many factors, and it analyzes the procedure for documenting the tax deduction depending on the source of its receipt, i.e. the taxpayer or employer's residency registration.
Conclusions and Relevance Proper documenting the costs of medical treatment in accordance with the tax law requirements is much helpful to obtain a social tax deduction for treatment and thus legally reduce the tax burden. The results of the study can be used by practitioners in the field of taxation, practicing accountants, lawyers, auditors, as well as a wide range of individual taxpayers.


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