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Analysis of methods of solvency assessment of small business in russian and foreign practice

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod ( s.kemaeva@mail.ru )

Kozlova E.E. Аssistant Lecturer of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod ( kate-m-ee@mail.ru )

Ionova E.S. Doctoral Student of the Department of Finance and Accounting, the Lobachevsky State University of Nizhnii Novgorod ( Lenar2003-2004@mail.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2014

Nowadays any credit organization has the right to work out its own techniques of solvency assessment of borrowers. Considering the low level of small-business players' financial stability, banks' assessment techniques have to be guided by a rather deep and comprehensive study of borrowers' business to decrease credit risks and increase credit availability.


Analysis efficiency of product portfolio using double factor model

Kozlova О.А. associate professor, Omsk State University name F.M. Dostoevsky ( sibomsk@mail.ru )

Nechaeve E.V. graduate student, Omsk State University name F.M. Dostoevsky ( kati_n@list.ru )

Journal: Economic Analysis: Theory and Practice, #33, 2009

This article shows an integrated approach for analyzing a product portfolio - "APR" methodology. The methodology combines finance and market estimates of every position in a company's product portfolio. The main purpose of "APR" methodology is to estimate the efficiency of the product portfolio, to find priority positions and ways of optimizing the product portfolio. With the help of "APR" methodology a company would have an opportunity to build a system of strategic and operational measures for product portfolio optimization. The article shows an example of utilizing "APR" methodology on the company JSC "Lubinks dairy-canning factory", dairy product producer.


The influence of life cycle on business value evaluation

Goryunov E.V. candidate technical sciences, , associate professor of chair Anticrisis management, Lobachevski State University of Nizhniy Novgorod ( e_gorunov@mts-nn.ru )

Babicheva N.E. candidate of economic sciences, associate professor of chair the Accounting and the auditing, Nizhny Novgorod Commercial Institute ( sigaeva@mail.ru )

Kozlova L.V. graduate student, chair of crisis management, Nizhny Novgorod state university N.I. Lobachevsky ( witch1920@mail.ru )

Journal: Economic Analysis: Theory and Practice, #30, 2010

New results of research on the relationship life cycle of business, competitive position and business value. The method of cumulative construction and method of discounted cash flows. The valuation of risks to calculate the discount rate by the cumulative construction in implementing life cycle of business. An example of calculating the cost of business taking into account the stages of the life cycle and the competitive position of the proposed expert method of risk valuations.


Analysis of methods and models of the evaluation of the financial stability of the organizations

Babicheva N.E. associate professor, Nizhny Novgorod Commercial Institute ( sigaeva@mail.ru )

Galushkina A.I. assistant, Linguistic University of Nizhny Novgorod ( galuanna@yandex.ru )

Kozlova L.V. graduate student, chair of crisis management, Nizhny Novgorod state university N.I. Lobachevsky ( witch1920@mail.ru )

Lyubushin N.P. professor, N.I. Lobachevsky State University of Nizhny Novgorod ( lubushin@fnd.unn.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2010

Currently the analysis of corporate financial position and stability as one of the most important feature of the financial position is a topical issue which is continuously covered in different scientific papers. This article describes a set of utilized and proposed indices providing for evaluation and diagnosis of corporate financial stability, shows advantages and disadvantages of methods and models intended to analyze financial stability and covers researches performed by N.I. Lobachevsky State University on this subject.


Economic analysis of region competitiveness using indicators of economic security

Lubushin N.P. Doctor of Economic Sciences, Professor, Head of department "Crisis Management", Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University ( lubushin@fnf.unn.ru )

Kozlova E.E. Assistant of department "Crisis Management", Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University ( kate-m-ee@mail.ru )

Cherkasova О.G. Graduate student of department of "Crisis Management", Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University ( olgacherkasova13317@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #23, 2012

Competitiveness of the region should be considered as existence and possibility of realization of the competitive potential which is showing in the form of advantages in various spheres of social and economic activity. For an assessment of level of competitiveness of the region the analysis of economic safety of subjects of managing on several indicators on the basis of official statistical these regions of the Volga federal district is carried out.


The Role of Cash Budget in Financial Flows Management in Housing and Utility Complex

Buzulukov S.N. project manager of «PROBST» ltd., Ph.D ( sbuzulukov@mail.ru )

Tabakov V.M. key specialist of «PROBST» ltd., Ph.D ( vmtabakov@mail.ru )

Kozlova S.B. postgraduate student of the financial management department of the Financial University under the Government of the Russian Federation ( sbkozlova@yandex.ru )

Journal: Finance and Credit, #32, 2011

The article features the use of cash budget in the course of budget flows management. The article presents several theoretic principles of financial planning generally and short-time financial planning specifically and considers practical aspects of using of cash budget in the course of budget execution. The authors diagnose some problems in practice of cash planning and suggest ways of solution of indicated problems. The article emphasizes the necessity to increase efficiency of cash planning including application of modern information processing technologies. The conclusions made in the article could be considered by government agencies responsible for financing the housing and utility complex.


Use resource approach in assessing the financial sustainability of the organizations

Lubushin N.P. doctor of economic sciences, professor, head the department of crisis management, Nizhny Novgorod state university named after N.I. Lobachevsky - National research university ( lubushin@fnf.unn.ru )

Babicheva N.E. candidate of economic sciences, associate professor of chair the Accounting and the auditing, Nizhny Novgorod Commercial Institute ( sigaeva@mail.ru )

Ivasyuk R.Y. candidate of economic sciences, assistant of chair of crisis management, Nizhny Novgorod state university named after N.I. Lobachevsky - National research university ( romanij@inbox.ru )

Kozlova Е.Е. assistant of chair of crisis management, Nizhny Novgorod state university named after N.I. Lobachevsky - National research university ( kate-m-ee@mail.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2011

When assessing the financial condition of the pertinent question when deteriorating financial condition. As part of the approach, this moment will be the existence of extensive factors in the development of production. To determine the type of production and the type of financial sustainability in the article describes how to use the index method, and graphical analysis.


Analysis of competitiveness of region

Kozlova Е.Е. Assistant of department "Crisis Management", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( kate-m-ee@mail.r )

Cherkasova О.G. Graduate Student of department "Crisis Management", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( olgacherkasova13317@rambler.ru )

Ionova Е.S. Graduate Student of department "Crisis Management", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( lenar2003-2004@mail.ru )

Тolkova О.S. Student of faculty "Economics", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( o_tolkova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #27, 2012

Increased competition between the territories became importance becoming the guiding principle in determining the future territorial system in Russia, Europe and the world. It is important to not only identify factors influencing the competitiveness of regions, but also to identify opportunities to use the mechanisms that influence these factors. In the article it is analyzed the competitiveness of regions on the basis of indicators of economic security actors in Privolzhsky federal district.


Forecasting staffing needs with higher education in innovation scenario of development of the Vladimir region

Andreeva N.V. Doctor of Economics, Professor, Department "Economics and Management of Investments and Innovations", the Vladimir State University named after A.G. and N.G. Stoletovs ( kafedra-euii@mail.ru )

Kozlova T.A. Director of the Regional Forecasting Center and Promote the employment of graduates ( center-vlsu@mail.ru )

Journal: Regional Economics: Theory and Practice, #20, 2013

Due to the imbalance related to supply and demand in the labor market and the education market has emerged the problem of creating an effective system for forecasting needs of the economy for skilled workers at all levels: federal, regional and municipal. This problem has recently revealed the great motivation. In this paper, the forecast needs of the economy of the Vladimir region in frames with higher education is analyzed by using techniques of macroeconomic forecasting needs (demand) of the economy for skilled workers; the most effective script for the region is defined. It is concluded that, in terms of innovative scripts for the Vladimir region, institutions of higher education have to open new programs of training specialists, which are the most priority in the field of economic development and become more investable.


Provisions, contingent liabilities and contingent assets in group reporting of companies

Kozlova L.R. Saint-Petersburg State University, St. Petersburg, Russian Federation ( lkr_f27@mail.ru )

Journal: International Accounting, #1, 2018

Subject The article makes an attempt to develop recommendations for provisions, contingent liabilities and conditional assets accounting under RAS and IFRS for companies operating in the real economy, based on the survey conducted using the sampling of Top 600 largest Russian companies at year-end2015 by Expert RA.
Objectives The aim of the study is to improve the quality of financial statements of Russian companies prepared under RAS and IFRS to the extent of provisions, conditional liabilities, contingent assets, and to perfect methods of relevant reporting data analysis.
Methods In the research, I applied the method of comparative analysis.
Results The paper presents a comparative analysis of the existing accounting methods for provisions, contingent liabilities and contingent assets under RAS, IFRS and GAAP, namely, systematizes the characteristic features and highlightes the specifics of accounting systems. I examined the impact impact of data on provisions, contingent liabilities and contingent assets on evaluation of financial result of companies and developed recommendations to improve accounting treatment of provisions, contingent liabilities and contingent assets under RAS and IFRS.
Conclusions The offered recommendations may enhance the quality of financial statements of companies operating in financial and real sectors of the economy, as well as the effectiveness of investment decisions based on financial statement data.


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