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Improvement of transfer pricing in agro-holdings

Kolesnik N.F. Doсtor of Economics, Associate Professor, Professor of department "Accounting and Audit", the Mordovia Humanitarian Institute ( kolesnik@mail.ru )

Hramova E.A. PhD in Economics, Lecturer of department "Accounting and Audit", the Mordovia Humanitarian Institute ( hramova.ea@gmail.com )

Journal: Finance and Credit, #23, 2012

In the article methods of transfer pricing with a view of the taxation of the income in the transactions which parties are interdependent persons are presented. These changes taking into account the actual circumstances and conditions of transactions will allow to conclude that the applied rates, which in turn can positively affect the economic position and financial performance of the agricultural holding as a whole


The concept for production and consumption waste management for purposes of a circular economy

Kolesnik G.V. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( Kolesnik.GV@rea.ru )

Merkulina I.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( IAMerkulina@fa.ru )

Journal: National Interests: Priorities and Security, #11, 2019

Subject As people expand their economic activity, biosphere mechanisms face a growing burden of waste recycling. The increasing volume and variety of production and consumption waste destabilize the environmental balance and lowers the standards of living, thus slowing down the economic growth. The above adverse trends can be overwhelmed provided the waste management mechanism is drastically overhauled by absorbing some elements of a circular economy.
Objectives The article analyzes what transformation processes occur in business models, consumption models and the institutional environment so as to implement approaches of a circular economy. We formulate a conceptual approach to upgrading the system for production and consumption waste management in line with the above trends.
Methods The study involves the methods of logic and systems analysis.
Results The implementation of circular economy strategies were found to require substantial setup investment in the development of institutes and infrastructure and increase current operating expenses for all parties to production and consumption processes. Some types of business managed to successfully progress, thereby confirming the general rule implying that such activities will be economically unattractive and unprofitable, unless there is no appropriate regulatory framework.
Conclusions and Relevance The regulatory and methodological framework should be in place to promote mechanisms of a circular economy, since it would add an economic context in economic relationships and motivate businesses to use resource recycling models. If business actors internationalize adverse effects as environmental payments and duties for waste placement, they will create business opportunities for enforcing waste recycling strategies.


Features of business administration of joint state-private ownership

Kolesnik G.V. PhD of physical and mathematical sciences, adviser, JSC «IDGC Holding» ( crysalis@mail.ru )

Pisareva A.V. graduate student of department “Mathematical statistics and the system analysis”, Tver State University ( pisarevaav@list.ru )

Journal: Financial Analytics: Science and Experience, #2, 2012

Influence of qualitative heterogeneity of interests of proprietors on efficiency of activity of the enterprises is investigated. The mathematical model of the operation of business is formulated, being in the joint is private-state ownership, dependence market from distribution of the property rights to the enterprises in the conditions of monopoly and oligopolistic the market is analyzed.


Information asymmetry of agents in models of corporate systems with the distributed property rights

Kolesnik G.V. PhD of physics and mathematical sciences, associate professor, adviser, JSC «Holding MRSK» ( crysalis@mail.ru )

Journal: Financial Analytics: Science and Experience, #9, 2012

The results of the analysis of model of corporate system resulted in article with asymmetric interaction of proprietors are shown in the article. Information asymmetry leads to an aggravation of the internal conflict. In this connection problems of development of institutional structure of the Russian economy, in particular, modernizations of standard-legal base of corporate management for the account and the balanced representation of interests of various groups of proprietors are especially actual.


Assessment of marketing capacity of the enterprise

Kolesnik E.N. Graduate Student, the Department of Management, the Mordovia State University named after N.P. Ogaryov ( katemord@mail.ru )

Journal: Finance and Credit, #34, 2013

In the article the system analysis of existing approaches to an assessment of marketing potential is carried out, the model of its development which reflects external and internal factors, resources, the market opportunities, competitive positions, groups of influence, etc. is developed. The offered technique of an assessment of future level of factors of potential allows to define reasonably more possibility of marketing activity in the short term and to choose the directions of effective development of the company.


Localization of electrical equipment production as a factor of energy security of the state in the global market

Shvets N.N. International Institute of Energy Policy and Diplomacy (MGIMO), Moscow, Russian Federation ( info@fsk-ees.ru )

Kolesnik G.V. JSC "FGC UES", Moscow, Russian Federation ( kolesnik-gv@fsk-ees.ru )

Journal: National Interests: Priorities and Security, #16, 2014

The article studies the role of localization of electrical equipment production in ensuring the energy security of the state. The authors formulate the issues arising due to restrictions on domestic manufacturers support in the conditions of Russia's membership in WTO. The paper discusses possible policy instruments of production localization using procurement companies with state participation.


A segmental approach to internal control in agricultural holdings

Khramova E.A. Mordovian Humanitarian Institute, Saransk, Republic of Mordovia, Russian Federation ( hramova.ea@gmail.com )

Kolesnik N.F. Mordovian State University, Saransk, Republic of Mordovia, Russian Federation ( kolesniknf@mail.ru )

Journal: International Accounting, #31, 2014

The article considers the problems of implementing internal control in agricultural holdings. One of such problems is the segmentation, since segment information disclosure is extremely relevant in modern conditions. A segmental approach to accounting and internal controls enables to identify the contribution of each unit to the final result of an agricultural holding's activity and to ensure associativity of business segments with the entire holding's key financial and economic indicators. Developing internal control systems by segments is necessary to optimize the performance management of various activities to disclose the most important information on segments, which are distinguished by various features, and for making prompt and strategic decisions.


Self-regulating markets efficiency estimation under regulatory competition

Bendikov M.A. Doctor of Economics, Leading researcher, the Central Economics and Mathematics Institute, the Russian Academy of Science (CEMI RAS) ( Mihbekov@cemi.rssi.ru )

Kolesnik G.V. PhD in Physical and Mathematical Sciences , Assistant of Deputy Chairman of the Board JSC "Federal Grid Company of Unified Energy System" (FGC UES) ( gvkolesn@inbox.ru )

Journal: Finance and Credit, #18, 2013

In the article the effect of self-regulating organizations (SRO's) competition on the efficiency of the corresponding goods or services market are investigated. It is shown that under certain conditions SRO's competition can be accompanied by the loss of the quality of goods/services and leads to decrease in consumers' welfare. Moreover the peculiar and non-trivial feature of the SRO's competition is that even alternative state control introduction can't help to improve this situation. Suggestions of the system's structure and regulation rules improvement which allows minimizing the negative effect of the SRO's competition on the consumers' welfare are formulated.


Building the balanced scorecard for agricultural holding segment development

Khramova E.A. Mordovian Institute for Humanities, Saransk, Republic of Mordovia, Russian Federation ( hramova.ea@gmail.com )

Kolesnik N.F. Mordovian Institute for Humanities, Saransk, Republic of Mordovia, Russian Federationkole ( sniknf@mail.ru )

Journal: Finance and Credit, #46, 2015

Importance Under financial instability, crisis, and tough competition, agricultural holdings need new approaches to efficient development strategies to timely respond to challenges of internal and external environment. This requires building a balanced scorecard system being an important tool to assess the performance of their segments.
     Objectives The objective is to build a balanced scorecard for successful strategic development of agricultural holding’s segments in the current economic environment.
     Methods We employed general scientific and special methods, namely, analysis and synthesis, comparison and generalization, systems and structural analyses, collection of information in integrated economic systems, and economic and mathematical methods.
     Results For successful strategic development of agricultural holding’s segments, we propose a balanced scorecard system to assess the performance of a specific agricultural holding. It may be used in the practical activity of agricultural holdings for strategic management purposes, and for assessment of strategy implementation efficiency.
     Conclusions Balanced scorecard reflects the corporate strategy, takes into account the interests of segments and changes in external and internal environment. Using it, agricultural holdings will be able to forecast strategic development and gain a competitive edge in the market.


Building the balanced scorecard for agricultural holding segment development

Khramova E.A. Mordovian Institute for Humanities, Saransk, Republic of Mordovia, Russian Federation ( hramova.ea@gmail.com )

Kolesnik N.F. Mordovian Institute for Humanities, Saransk, Republic of Mordovia, Russian Federation ( kolesniknf@mail.ru )

Journal: International Accounting, #17, 2016

Importance Under financial instability, crisis, and tough competition, agricultural holdings need new approaches to efficient development strategies to timely respond to challenges of internal and external environment. This requires building a balanced scorecard system being an important tool to assess the performance of their segments.
Objectives The objective is to build a balanced scorecard for successful strategic development of agricultural holding’s segments in the current economic environment.
Methods We employed general scientific and special methods, namely, analysis and synthesis, comparison and generalization, systems and structural analyses, collection of information in integrated economic systems, and economic and mathematical methods.
Results For successful strategic development of agricultural holding’s segments, we propose a balanced scorecard system to assess the performance of a specific agricultural holding. It may be used in the practical activity of agricultural holdings for strategic management purposes, and for assessment of strategy implementation efficiency.
Conclusions Balanced scorecard reflects the corporate strategy, takes into account the interests of segments and changes in external and internal environment. Using it, agricultural holdings will be able to forecast strategic development and gain a competitive edge in the market.


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