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Openness of state structures in the network of improvement of public and municipal administration system

Mikhailova N.A. candidate of economics, associate professor of chair «the Management», Volgograd State University ( korish.m@rambler.ru )

Journal: National Interests: Priorities and Security, #16, 2011

The system of components of the concept “openness of state structures” have marked out in the article. The author have substantiated the necessity of realization all of this components for use of higher openness of state structures in the network of improvement of public and municipal administration system.


Professional judgment in accounting and its international harmonization

Belousov A.I. Doctor of Economics, professor, Stavropol State University ( buhuchet-sgu@yandex.ru )

Mikhailova G.M. PhD in Economics, associate professor, Stavropol State University ( mih-sgu@yandex.ru )

Journal: International Accounting, #10, 2012

The article describes the evolution of professional accounting judgments in relation to the Anglo-American, continental and national accounting models. Particular attention is paid to the peculiarities of individual perceptions of financial and economic categories through the lens of professional judgments. The prospects for the convergence of professional accounting are estimated in Russia with the world trends in this area.


Accounting aspects of the redundancy in the context of global risk trends shaping the business value

Belousov A.I. Doctor of economic sciences, professor, head of accounting, auditing and analysis department, Stavropol State University ( buhuchet-sgu@yandex. ru )

Mikhailova G.V. Ph.D., assistant professor of accounting, auditing and analysis. Stavropol State University ( mih-sgu@yandex.ru )

Journal: International Accounting, #41, 2011

This article presents a particular account of risks and reserves in different countries its relationship with various business processes. It is concluded that the formation of a multilayered nature of your backup system, the need to find their most appropriate options based on the theory of capital.


Evaluation of innovative security of the Russian regions

Mikhailova A.A. Immanuel Kant Baltic Federal University, Kaliningrad, Russian Federation ( tikhonova.1989@mail.ru )

Journal: National Interests: Priorities and Security, #4, 2017

Importance The article focuses on the specifics of the region’s innovation security evaluation.
Objectives The research represents a comprehensive evaluation of innovative security of the Russian regions so to identify catalysts and threats influencing the sustainable development of the regions’ innovative systems in a long run.
Methods I applied my own comprehensive techniques for evaluating innovative security of regions at the mesolevel. The techniques are presented as the matrix of 50 mutually related indicators and based on structural specifics of innovative security as a system and correlation of its components with subsystems of the regional innovative system.
Results I evaluated innovative security of the constituent entities in the Northwestern Federal District of Russia for 2014 and determined their types. The findings can be used to improve innovative policies of Russia at the macro- and mesolevels.
Conclusions and Relevance All the constituent entities of the Northwestern Federal District, other than Saint Petersburg, do not demonstrate high level of innovative security. Saint Petersburg substantially outperforms other regions of the Russian North-West in terms of relevant indicators, being the factual pole of growth in the innovative system of the federal district.


Agglomeration of rural settlements as a strategy for socio-economic development of territories

Kabanov V.N. Volgograd State Technical University, Volgograd, Russian Federation ( kabanovvn@yandex.ru )

Mikhailova E.V. Moscow State University of Civil Engineering (National Research University), Moscow, Russian Federation ( tranz-volga@yandex.ru )

Journal: Regional Economics: Theory and Practice, #11, 2018

Subject The article deals with the strategies for social and economic development in all regions of the Russian Federation, territorial development of Russian regions, and agglomerations of rural settlements.
Objectives The focus is on designing an agglomeration mechanism for rural municipalities development.
Methods The study employs the systems approach, special methods for agglomeration boundary delimitation, the standard statistical analysis.
Results We offer a mechanism of rural settlements development. It implies a reasoned choice of agglomeration centers, delimitation of agglomeration boundaries, evaluation of the number of jobs necessary to ensure the attractiveness of agglomeration, calculation of the amount of investment in fixed assets. The mechanism can be used to elaborate strategies for socio-economic development of regions, where agricultural lands occupy at least 50 percent of the total territory.
Conclusions Any spatial socio-economic development is impossible without addressing the allocation of production capacity (creation of new or preservation of existing jobs). Only after employment is secured, it is worth considering options for long-term socio-economic development.


Analysis of population reproduction of subjects of the Russian Federation for the pension policy purposes

Mikhailova S.S. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( ssmihailova@mail.ru )

Journal: Regional Economics: Theory and Practice, #25, 2015

Importance The article considers the State's pension system, which is determined by the age and sex structure of the population and the nature of its reproduction. A mismatch between the structure of pension system and the demographic realities leads to the system's inefficiency and financial volatility.
     Objectives The objective of the study is to identify regional differences in population reproduction and evaluation of the impact of demographic and socio-economic conditions on the formation of the pension burden in the constituent entities of the Russian Federation.
     Methods I used the methods of statistical grouping and contingency tables to group the subjects of the Russian Federation differing according to the type of age structure of the population. To quantify the impact of demographic and socio-economic factors on the number of recipients of pensions, I built econometric models.
     Results I identified the regions with regressive, progressive, stationary and transient population in the constituent entities of the Russian Federation. I set a quantitative relationship between the number of working pensioners on pension benefits and socio-economic and demographic indicators. I ground that the number of pensioners for disability and survivor benefits is more conditioned by socio-economic factors.
     Conclusions and Relevance I conclude that a prerequisite for structural reforms of the State's pension system is the change of the population's demographic structure. The constituent entities of the Russian Federation are characterized by different types of population reproduction, the level of socio-economic development, which implies the need to take account of the territorial dimension in the design of pension policy.


Ethical considerations of contemporary accounting problems

Mikhailova G.V. North Caucasian Federal University, Stavropol, Russian Federation ( mih@yandex.ru )

Gorlova E.B. North Caucasian Federal University, Stavropol, Russian Federation ( elena17_lg@mail.ru )

Journal: International Accounting, #18, 2016

Importance The recent events related to the effects of the financial crisis have undermined the credibility of rating agencies and banks, and touched upon the professional accounting community. The experienced accountant tries without departing from the law to exercise his or her professional judgment to achieve the desired result for the owner. In this case, creative accounting standards are used, which may both contribute to the development of accounting engineering (in the event of finding a way of recording a new operation), and crook the books.
Objectives The study aims to describe the specifics of integration processes related to optimization of economic and ethical aspects of modern accounting.
Methods We reviewed works of Russian and foreign specialists on modern accounting using a number of methods, i.e. simulation, abstraction, systematization, synthesis of theoretical aspects, developed practical recommendations for implementing ethical aspects in accounting.
Results The paper shows the features of applying the accounting information by different categories of users, discloses the nature of subjective and objective reasons for misstatements, including in relation to derivative financial instruments. We studied the influence of ethical aspects of accounting activities and their relationship with economic efficiency criteria.
Conclusions and Relevance The most acceptable, to our mind, is the accountant's voluntary recognition of at least a minimum set of moral and ethical values that must be followed in accounting practice.


Company's financial sustainability: Problems and solutions

Shchurina S.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( sv-valentinovna@mail.ru )

Mikhailova М.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( mashamihailova@mail.ru )

Journal: Finance and Credit, #42, 2016

Importance A stable financial position of any company relates directly to its financial sustainability. The latter characterizes the company's long-term stability, availability of financial resources, solvency and creditworthiness, i.e. includes both external and internal financial stability. In this regard, the boundaries of financial stability are of particular importance, and every deviation from targets is an indicator of imperfect financial condition.
Objectives The paper aims to develop recommendations for improving the financial stability of companies.
Methods The study employs analysis and synthesis methods.
Results The horizontal and vertical analysis of the balance sheet of PAO Bashneft, one of Russian companies, over recent few years, show that the company has pursued its main goal, namely, to increase its value. Macroeconomic risks complicate the development of actions to enhance financial sustainability, however, the company may hedge them. The company has chosen an anti-crisis strategy: by reducing its financial stability in the short run, it gradually builds up its strategic advantage.
Conclusions Financial stability of the company can be enhanced by considering the macro risks and their hedging; optimizing the capital structure; increasing the financial results; managing the working capital, which is a set of actions aimed at balanced working capital items, and is a function within a short-term financial policy of the company; streamlining the operating, financing and investing activities of the company.


A new version of the Budget Code of the Russian Federation: problems and prospects

Klimanov V.V. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( vvk@irof.ru )

Kosendyak E.V. Institute for Public Finance Reform, Moscow, Russian Federation ( evk@irof.ru )

Mikhailova A.A. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( aam@irof.ru )

Journal: Finance and Credit, #34, 2015

Importance The article addresses the problems of existing budget legislation in the Russian Federation and prospects for a new version of the Budget Code to be adopted by 2016.
     Objectives The objective is to analyze the history of amendments to the Budget Code and identify the most pressing issues that need to be reflected in the new version.
     Methods We employed a method of comparative analysis, synthesis, and formal and logical method.
     Results We studied foreign experience in the budget legislation formation, including the development of budget codes. The article considers in detail the regional experience in budget law making in the Russian Federation, i.e. laws of subjects of the Russian Federation regulating budget relations, the history of their adoption and revision. The study identifies the dependence between amendments to the Russian Budget Code and the execution of the Federal budget: the largest number of amendments to the Budget Code was made when there was the Federal budget deficit. We revealed problems that need to be reflected in the new version of the Budget Code.
     Conclusions
In Russia, the Budget Code was originally developed as a framework law; however, it was regularly subject to refining. The new version of the Budget Code aims at consolidating all changes in the budget legislation during recent years into a unified system. The Budget Code of the Russian Federation should become a stable, consistent, clear, convenient, understandable and codified law.


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