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Mel'nikova E.V. Volgograd State Technical University, Volgograd, Volgograd Oblast, Russian Federation ( firstname.lastname@example.org )
Rusanov G.Yu. Volgograd State Technical University, Volgograd, Volgograd Oblast, Russian Federation ( email@example.com )
Mel'nikov A.S. Volgograd State Technical University, Volgograd, Volgograd Oblast, Russian Federation ( firstname.lastname@example.org )
Journal: Financial Analytics: Science and Experience, #1, 2016
Importance. The article discusses issues of raising funds for developing small and medium-sized businesses in the current circumstances. We reviewed the historical background for using investment instruments.
Mel'nikova E.F. Saint Petersburg State University of Economics, St. Petersburg, Russian Federation ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #29, 2015
Importance In project development, correcting the design and estimate documentation takes a lot of time, which is usually disregarded or merely estimated through expert review during initiation and planning the design and survey works. However, both the contractor and the customer should understand and assess risks arising from making changes in overall project output and project components, the influence of the changes on the results of future phases of an integrated project.
Methodological aspects of economic efficiency calculation when applying the adaptation formula of a forward contract's fair value formation
Ponomareva S.V. Perm National Research Polytechnic University, Perm, Russian Federation ( firstname.lastname@example.org )
Mel'nikova A.S. Perm National Research Polytechnic University, Perm, Russian Federation ( email@example.com )
Journal: Finance and Credit, #9, 2015
Due to the lack of methodology for derivative financial instruments monitoring in the domestic financial sector, the authors have published a series of articles on developing the adaptive methodology for derivatives measurement in accordance with the requirements of the International Financial Reporting Standards. As a result, the authors have developed adaptive formulas. In this context, it is reasonable and important to research and proof the efficiency of applying a more precise calculation tools, therefore, the authors have applied the adaptive methodology for measuring the fair value of a forward transaction on the LUKOIL public company case. The objective of the study was to develop a modified formula of calculating the fair value of a forward transaction. The formula will be used to calculate the economic efficiency of a company. The authors provided scientific substantiation of the hypothesis about the efficiency of developed methodology for calculating the fair value of a forward contract, which will be transformed into a theory. In this regard, the authors used the following methods of scientific knowledge accepted in the economic theory, i.e. analysis and synthesis, logical and inductive approaches. The application of the more precise computational and methodological framework helped to prove the efficiency and accuracy of the adaptive formula for the forward contract's fair value calculation. The authors also systematized constitutive aspects of the accounting policy for derivative financial instruments of LUKOIL. Based on the previously developed adaptive methodology for measuring such derivatives as forwards, futures and options, the authors justified the effectiveness of the proposed calculating formulas. The study includes the systems analysis and substantiation of effect from application of the adaptive formula for a forward contract's fair value calculation, which can be applied by domestic financial and economic counterparties.
Mel'nikova N.P. Financial University under Government of Russian Federation, Moscow, Russian Federation ( NPMelnikova@fa.ru )
Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )
Journal: International Accounting, #9, 2018
Importance Fair taxation and its full implementation are one of the crucial issues in personal taxation. Vertical fairness becomes feasible not only if the progressive tax treatment of personal income is adopted, but also an effective tax deduction system is in place. In 2018, the government ceased to discuss whether it is possible to shift from the flat tax treatment of personal income to the progressive one. Hence it is especially important to consider issues of improving the existing personal income tax deduction system so as to strengthen the social fairness and tackle the poverty.
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