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Tax potential as a basis of forecasting of tax revenues

Gorobets Y.A. the postgraduate of Bashkir State University

Journal: Regional Economics: Theory and Practice, #21, 2009

The author offers scientific methodological approach to the evaluation of tax potential based on the combination of the components of representative tax system method, and method founded upon national measures. The application of scientific methodological approach is carried out by using regression analysis by virtue of national measures which, as expected, size up quantity of tax base or are correlated with actual tax base.


Organizational structure of the sugar-beet agroindustrial formations

Saltyk I.P. the doctor of economic sciences, the professor of chair of the organisation of manufacture at the agrarian and industrial complex enterprises, Kursk state agricultural academy of prof. I.I.Ivanov ( saltyk@land.ru )

Gorobets Z.A. the candidate of economic sciences, the senior lecturer of chair of statistics, Kursk state agricultural academy of prof. I.I.Ivanov ( saltyk@land.ru )

Bolohontseva J.I. the senior teacher of chair «the Finance and the credit», Kursk state agricultural academy of prof. I.I.Ivanov ( saltyk@land.ru )

Journal: Regional Economics: Theory and Practice, #3, 2010

In the article “The organizational structure of the sugar-beet agroindustrial formations the anylysis of structures of the agroinduslrial formations” the anylysis of structures of the agroindustruai formations which appeared in the sugar-beet complex in the last century is given. The main ones of them are the interregional research-and-production corporation, the sugar-beet agroindustrial companies, grocery complexes, agroindustrial associations, agroinolustrial unions, interdistriet sugar-beet agroindustrial association, regional research-and-production sugar-beet association.


Outsourcing in the resort and recreation sector: practices and classification

Chuvatkin P.P. Sochi State University, Sochi, Krasnodar Krai, Russian Federation ( lares@sochi.com )

Gorobets R.Yu. Sochi State University, Sochi, Krasnodar Krai, Russian Federation ( romanych9999@mail.ru )

Journal: Financial Analytics: Science and Experience, #47, 2015

Importance Whereas outsourcing-based relationships need an individual approach, they generate a lot of outsourcing formats and types. Systematizing various areas, types and formats of outsourcing should consider the industrial specifics of the entity.
     Objectives The research examines whether outsourcing is applicable to resort and recreation organizations, develops the outsourcing classification considering the specifics of the resort and recreation sector and environment such organizations operate in.
     Methods The research is based on a combination of economic and corporate management methods, comparative analysis and systems approach. The information and theoretical framework of the research comprises national and foreign authors' articles on organizational aspects of outsourcing.
     Results The article classifies outsourcing by six specific indicia, which regard the specifics of resort and recreation organizations. It also illustrates the practical application of outsourcing in specific activities and takes into account the efficiency and reasonableness of its use.
     Conclusions and Relevance The proposed classification of outsourcing provides an understanding why it should be implemented and applied, and allows assessing its strengths and weaknesses. In the resort and recreation sector, outsourcing may be practicable for governance purposes, ranging from a single request to the outsourcing company and addressing some issues to delegating the entire business function on a contractual basis.


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