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Assessment of internal risks of organization in the process of strategic management

Gracheva N.A. candidate of economic sciences, associate professor of chair accounting, analysis and audit, South West state university (Kursk) ( n-a-gracheva@mail.ru )

Gracheva O.A. graduate student of chair accounting, analysis and audit, South West state university (Kursk) ( ole_ole_08@mail.ru )

Journal: Economic Analysis: Theory and Practice, #3, 2011

In the present work the relevance of risk assessment and management in today's rapidly changing business environment is shown. The standard model of the calculator of internal riskiness of the organization, which allows to identify informative points and contours of potential tension, is reviewed. The modified model of the risk calculator, which expands the range of risks in growth, corporate culture and information management, is proposed. The additional range of risks for evaluation of internal tensions in the area of financial management is marked out. The results of approbation of study on industrial enterprise OJSC Elektroapparat (Kursk) are given.


The mechanism of realization of programmes of mortgage housing crediting: crisis and post-crisis correction

Gracheva A.A. lecturer of chair accounting, analyses, finance and taxation Academy of the Federal Penal Service ( all-grachev@yandex.ru )

Journal: Finance and Credit, #36, 2010

This article singles out the main elements of the mechanism of realization of regional programmers of mortgage housing crediting. The necessity of adapting of the existing mechanism of suck programmers to economic conditions is grounded. New forms and methods of assignment of state supporting the citizens who need improvement of living conditions are suggested.


Direct investments of Russia in Germany: an analysis of the statistics of the German Federal Bank

Gracheva M.V. PhD in Economics, leading researcher, deputy head of economic department of the trade representation of Russia in Germany, Institute of World Economy and International Relations of the Russian Academy of Sciences ( mgracheva@mail.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2012

The characteristics of the accumulated direct investments in Germany in comparison with the investment of the Group of countries with emerging markets, direct investments in Germany are examined in the article. The conclusions about significant potential further increase in imports of Russian capital in the west and the high risk of increased competition from Chinese companies are justified.


Comparison of the report on movement of funds and PBU 23/2011 with the international analogs

Gracheva M.E. cand. econ. sci., the senior lecturer of chair Economic analysis, Financial academy at the Government of the Russian Federation ( novi_m@mail.ru )

Journal: International Accounting, #33, 2011

In article on accounting the Report on movement of funds (PBU 23/2011), confirmed by the order of the Ministry of Finance of Russia from 2/2/2011 11, Position is compared to similar international standards GAAP and IAS. Such comparison is interesting to theoretical scientific research and practical application of this standard document which is necessary for correct and consistent drawing up of the report on movement of funds as a part of the financial reporting.


German direct investment in Russia: analysis of statistics from the German federal bank

Gracheva M.V. PhD in Economics, Deputy Chief of the economic department of the Russian Trade Representation in Germany, Leading Researcher of the Institute of World Economy and International Relations of the Russian Academy of Sciences ( mgracheva@mail.ru )

Journal: Economic Analysis: Theory and Practice, #44, 2012

In the article characteristics of the saved-up direct investments of Germany in the Russian Federation in comparison with parameters of investments in group of the countries with the being formed markets as a whole and investments in the separate countries (China, Brazil, Singapore and India) which together with Russia form the first five of the countries with the being formed markets, the direct investments which were objects of Germany are investigated. The analysis is based on statistics of the German federal bank for 1992-2010.


Evaluation of the innovation capacity of manufacturing activities

Gracheva N.A. Cand. Sc. (Economics), assistant professor, State Technical University of Kursk ( n-a-gracheva@mail.ru )

Anisimova A.Y. State Technical University of Kursk

Journal: Economic Analysis: Theory and Practice, #10, 2009

Industrial development nowadays is placed special emphasis on both federally and regionally. Enhancing the competitiveness of Russian companies is only possible through the development of their innovative component. Innovative development of manufacturing nowadays is a competitive edge allowing to timely response to changes of the market situation. Innovation implies handsome investment. Therefore efficient use of sales proceeds forming net profit as it is gains in urgency. The amount of earnings, the structure of current assets and liabilities of the company determine its financial stability and predetermine its development opportunities, particularly innovative one.


Features of reflexion in the financial reporting and the analysis of the prepaid incomes and expenses

Gracheva M.E. cand. econ. sci., the senior lecturer of chair Economic analysis, Financial academy at the Government of the Russian Federation ( novi_m@mail.ru )

Journal: International Accounting, #10, 2010

The choice of a theme of article is caused, first of all, by that its object the prepaid incomes and expenses is insufficiently shined by the Russian experts in the field of book keeping and the analysis. As a result now reflexion of the given group of actives and obligations in book keeping and in the financial reporting is not settled and considerably differs from that practice which has developed in national models of other countries and in the international standards of the financial reporting. The urgency of a theme of article is caused by that influence which treatments of the prepaid incomes and expenses and their representation in the report on a financial position on results of the analysis of liquidity, current financial stability and solvency and administrative decisions made on the basis of their estimation can render.


Problems of formation and the analysis of indicators of the report on the cumulative income and the report on changes in own capital

Gracheva M.E. cand. econ. sci., the senior lecturer of chair Economic analysis, Financial academy at the Government of the Russian Federation ( novi_m@mail.ru )

Journal: International Accounting, #11, 2010

Now still there are essential distinctions between the international standards of the financial reporting and the Russian standards of book keeping. It to the full concerns forms of the financial reporting which allow external users to form representation about a condition of the capital of the enterprises. These differences make essential impact on results of the financial analysis and on decisions which investors accept, state bodies, creditors. In article the basic problems which can arise at composers of the financial reporting according to Russian standards of book keeping on an example of the report on profits and losses and the report on change of the capital with the account of changes which are brought in IFRS with 1/1/2009 of year are considered.


Features of the analysis and reflection in the reporting of expenses on scientific researches and workings out

Gracheva M.E. cand. econ. sci., the senior lecturer of chair Economic analysis, Financial academy at the Government of the Russian Federation ( novi_m@mail.ru )

Journal: International Accounting, #15, 2010

Basis of modernizations of economy, first of all, is her updating at the expense of introduction of results of scientific researches in practice of economic life. The major aspects of successful realization of this national project is the treatment of concepts scientific researches and workings out, their reflection in the account, a recognition in the reporting, inclusion practice in expenses, etc. All these factors it is necessary to consider at formation of financial results of the organisations which carry out these workings out and introduce them in manufacture. Distinctions which exist now in this area between the Russian both international rules and standards make essential impact on a mark of efficiency of the Russian organisations, as as a whole, and in the field of innovations.


Influence of changes in the financial reporting with 2011 on formation of analytical indicators

Gracheva M.E. cand. econ. sci., the senior lecturer of chair Economic analysis, Financial academy at the Government of the Russian Federation ( novi_m@mail.ru )

Journal: International Accounting, #1, 2011

Since 2011 the Order of the Ministry of Finance from July, 2nd, 2010 66n About forms of the accounting reporting of the organization enters essential changes into the complete set of financial reports which should represent to external users of the organization except for credit and official bodies. These changes have concerned all forms of the reporting. Many of these changes can make considerable impact on content and structure of articles and sections of separate reports and, thereby, to influence formation of financial indicators and results of the financial analysis of the organisations. That fact is essential that the changes brought in the Russian reporting on many aspects approach her to IFRS that demands detailed comments and explanations.


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