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Methodology of analysis of the effectiveness of inter firm cooperation in the development of new components

Trifonov Y.V. doctor of economic sciences, professor, dean of the faculty of economics, Nizhny Novgorod state university named after N.I. Lobachevsky - National research university ( decanat@ef.unn.ru )

Gorbunova M.L. candidate of economic sciences, associate professor of chair world economy and business, Nizhny Novgorod state university named after N.I. Lobachevsky - National research university ( maria.l.gorbunova@gmail.com )

Journal: Economic Analysis: Theory and Practice, #8, 2011

Article technique of assessing the effectiveness of cooperative enterprises, developing cooperation in the field of innovative character. The methodology proposed incremental cost groups requiring evaluation and accounting.

Some features of the behavior of foreign partners when investing in the economy of the regions of the Russian Federation

Gorbunova M.L. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russia Federation ( gorbunova@iee.unn.ru )

Pchelintsev A.D. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russia Federation ( alex0751@mail.ru )

Ovchinnikov V.N. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russia Federation ( robinzara@mail.ru )

Journal: Regional Economics: Theory and Practice, #3, 2016

Subject The paper presents the main results of the study of the general and private approaches of foreign investors to the choice of the localization of their capital in the regions of the Russian Federation.
Objectives The paper aims to analyze the narrowness and directions of the relations between the investment potential/risk of regions of the Russian Federation and the investment activity registered within their borders by non-resident investors, in general and in the country terms.
Methods For the study, we used statistical and econometric methods of analysis.
Results We defined a criterion (typical for all investor countries) of the general investment choice of foreign investors. As well, we determined the direct and inverse relation between the level of investment activity of the non-resident investor and the investment potential/risk of the recipient areas, respectively.
Relevance The scientific results obtained determine the further research vector in the country study aspects of investment processes in the regions of the Russian Federation.

On new approaches to development, examination of textbooks and teaching aids

Journal: National Interests: Priorities and Security, #21, 2009

October 12, 2009 in the Clearing Guarantee Agency held Internet interview with the Deputy Director of the Department of State policy in the Ministry of Education and Science of Russia Elena Leonidovna Nizienko. Also participating in Internet interviews took Advisor to the Rector of the Academy for Advanced Studies and Retraining of Educational Larisa Gorbunova.

Establishment of recommended values of coefficients of financial status for prosthetic-orthopedic enterprises

Gorbunova I.V. graduate student of department "Accounting and Audit", the Russian State Social University

Journal: Economic Analysis: Theory and Practice, #46, 2012

The problem of an assessment of real financial stability of the potential partner in the conditions of the market relations is coming increasingly important. In the article by means of the economic-mathematical methods coefficients of a financial state of the studied enterprises are calculated, and the results of values are estimated by means of the developed recommended values.

Transformation factors are basis of forming of financial result from correctional recording

Shemetov V.N. professor of chair "the Accounting and Audit", the Urals State University of Economics ( audit@ural.ru )

Gorbunova N.V. graduate student of chair "the Accounting and Audit", the Urals State University of Economics, expert-auditor, Department of economic security and combating corruption of the interior Ministry in Sverdlovsk region ( nadezda-5.8@mail.ru )

Journal: International Accounting, #40, 2013

Reform of accounting in accordance with the IAS influences on the beginning of necessity of presentation information about elements in accord with the requirement is confirmed by the document of the IAS. The main result of accounting of the objective and presentation of financial information about elements in accordance with the overall requirements for the presentation of financial statements is the formation of financial results from correctional recoding. This article is devoted to disclosure of the essence of transformational factors as basis of financial results from the correction of records.

Problems of training of accountants and auditors during the reform period of higher education in Russia

Averina O.I. Doctor of Economics, professor, Head of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia ( oiaverina@mail.ru )

Gorbunova N.A. PhD in Economics, Associate Professor of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia ( n_a_gorbunowa@mail.ru )

Merkulova I.F. PhD in Economics, Associate Professor of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia ( mer_if@mail.ru )

Journal: International Accounting, #5, 2014

The transition to a two-tier education system and the accession to the Bologna process became the basis for reforms in higher education in Russia. On the one hand, the preparation of bachelors and masters has a number of positive features. This gives the opportunity to acquire education at various levels, to carry out an individual approach to learning and others. On the other hand the reform of education in Russia as a result of the introduction of a two-tier system has led to the emergence many problems. First of all, this is due to the need to preserve fundamental nature of education in Russia, integrating with science, the presence of original research schools.
This article discusses the features of training bachelors and masters in economics. The article presents a number of arguments supporting the need for independent learning bachelors in «Accounting and Auditing». The main argument is that the curriculum and the standards Bachelor «Economics» are not suitable for the preparation of qualified accountants and auditors. Conclusions and suggestions the authors are confirmed results of discussions and interviews with teachers and students of the Faculty of Economics Bachelor «Economy».

Strategic partnership as a factor of enhancing the competitiveness of financial market actors

Ekimov A.V. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( Alex-saransk@mail.ru )

Gorbunova N.V. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( GNadezhdaW@yandex.ru )

Novokreshchenova O.A. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation nol55@yandex.ru

Journal: Finance and Credit, #35, 2016

Subject The article reviews the approaches to the definition of concepts of strategic partnership, integration, and bancassurance that exist in academic literature, and considers the issue of improving the competitiveness of financial market participants.
Objectives The purpose of the study is to investigate the competitiveness enhancement of financial market actors, define competitive advantages derived by commercial banks and insurance companies from strategic partnership.
Methods To substantiate theoretical tenets, we employ critical analysis, abstract-logical and comparative methods. The paper rests on the analysis of works of leading domestic and foreign economists.
Results The paper provides different approaches to the classification of factors ensuring the competitive ability, the structure of internal and external factors of competitiveness of financial institutions. It also considers the evolution of the theory of strategic partnership, highlights its main characteristics, underpins the importance of strategic partnership among financial market actors. Furthermore, it overviews approaches to the bancassurance concept and identifies competitive advantages of commercial banks and insurance companies from their partnership.
Conclusions Strategic partnership enables to enhance the competitiveness of financial institutions, to efficiently manage capital and cash flows, to minimize costs and maximize revenues and mobilize sufficient financial resources to achieve strategic objectives of financial institutions development.

Analysis of the efficiency of the use of funds to purchase food products to State and municipal needs in the Kostroma region

Orlov E.V. Kostroma State Technological University, Kostroma, Russian Federation ( ev_orlov@rambler.ru )

Gorbunova D.A. Kostroma State Technological University, Kostroma, Russian Federation ( DariaGorbunova777@yandex.ru )

Karpova A.V. Kostroma State Technological University, Kostroma, Russian Federation ( AnastasiiaKarpova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #20, 2015

Importance The article studies the performance of public and municipal institutions in food by using the contract system. The Kostroma region is a case study.
     Objectives The purpose of the paper is to analyze the use of funds to purchase food for the public use of the Kostroma region in order to identify possible changes aimed at saving the budget.
     Methods The data of electronic auctions, information and analytical agencies, as well as the statistical information on procurement of food commodities in the Kostroma region served as an information basis for the study.
     Results We identified certain problems, the solution of which will help to optimize the procurement and redirect the saved resources in other areas requiring attention. We substantiate the necessity of improvement of the contract system in order to improve the use of budgetary funds. We performed an in-depth analysis of the results to place orders.
     Conclusions and Relevance We conclude that the fund spending under the contract system is by no means effective. To monitor the use of the budget funds, we propose certain guidelines for saving and optimization of the contract system. The results of the study will be useful to improve the contract system and conduct a similar analysis for other constituent entities of the Russian Federation or the country, as a whole.

Private sector in the social service sector of today's Russia: Challenges and development trends

Meshcheryakova L.A. Stavropol State Medical University of Ministry of Healthcare of Russian Federation (StSMU MOH Russia), Stavropol, Stavropol Krai, Russian Federation ( L-dolik@rambler.ru )

Gorbunova V.V. Stavropol State Medical University of Ministry of Healthcare of Russian Federation (StSMU MOH Russia), Stavropol, Stavropol Krai, Russian Federation ( vellsav@mail.ru )

Brusneva V.V. Stavropol State Medical University of Ministry of Healthcare of Russian Federation (StSMU MOH Russia), Stavropol, Stavropol Krai, Russian Federation ( Brusneva_valeriya@mail.ru )

Journal: Regional Economics: Theory and Practice, #1, 2019

Subject The article discusses the development issues of contemporary social services market.
Objectives The research provides a comprehensive view of issues the private sector faces in the contemporary social services market and defines the key development trends.
Methods The research employs methods of conjugated analysis and analytical evaluation of relationships and issues influencing the efficacy of public-private partnership, operations of socially oriented entities, development of the contemporary social services market.
Results Public social institutions cannot completely satisfy the growing demand for social services, while the private sector evolves, notwithstanding the extreme scarcity of resources and insufficiently effective measures of State support. It is important to create a competition in the social services market by actively involving private businesses, which are more flexible and focused on the market-based relationships.
Conclusions It is necessary for private businesses to preserve the control over the social services quality, use of budgetary and other resources during the delivery of social services in order to have easier access to the contemporary social services market.

Analysis of the effectiveness of the use of funds aimed at the purchase of food products to State and municipal needs in the Kostroma oblast

Orlov E.V. Kostroma State Technological University, Kostroma, Russian Federation ( ev_orlov@rambler.ru )

Gorbunova D.A. Kostroma State Technological University, Kostroma, Russian Federation ( DariaGorbunova777@yandex.ru )

Karpova A.V. Kostroma State Technological University, Kostroma, Russian Federation ( AnastasiiaKarpova@yandex.ru )

Journal: International Accounting, #7, 2016

Importance The article studies the performance of public and municipal institutions in food by using the contract system. The Kostroma oblast is a case study.
Objectives The purpose of the paper is to analyze the use of funds to purchase food for the public use of the Kostroma oblast in order to identify possible changes aimed at saving the budget.
Methods The data of electronic auctions, information and analytical agencies, as well as the statistical information on procurement of food commodities in the Kostroma oblast served as an information basis for the study.
Results We identified certain problems, the solution of which will help to optimize the procurement and redirect the saved resources in other areas requiring attention. We substantiate the necessity of improvement of the contract system in order to improve the use of budgetary funds. We performed an in-depth analysis of the results to place orders.
Conclusions and Relevance We conclude that the fund spending under the contract system is by no means effective. To monitor the use of the budget funds, we propose certain guidelines for saving and optimization of the contract system. The results of the study will be useful to improve the contract system and conduct a similar analysis for other constituent entities of the Russian Federation or the country, as a whole.

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