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Theoretical approaches to the formation and measurement of income

Necheukhina N.S. Ural State University of Economics, Yekaterinburg, Russian Federation ( nnecheuhina@yandex.ru )

Mustafina O.V. Ural State University of Economics, Yekaterinburg, Russian Federation ( ovm.70@mail.ru )

Journal: International Accounting, #31, 2015

The article focuses on views of economic schools and overviews stances of scholars on income. It also formulates theoretical and methodological approaches (economic, accounting, fiscal, legal) to forming and measuring corporate income. The research allows defining income as a basic and input criterion of economic benefit, which has been generated as a result of corporate performance and measured in monetary terms or in kind and designated for further spending and net profit formation. The article provides our own interpretation of income measurement as part of accounting and analytical framework of corporate operations and functions of income in the process of implementing the input income indicator of corporate operations.


Innovative aspects of youth housing policy

Husnullin M.S. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( Тел.: (843) 510-47-47 )

Mustafina L.R. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( (843) 510-46-82 )

Sirazetdinov R.M. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( +7 (987) 296-52-82 )

Gareyev I.F. Prof.of Econ.Sci., senior lecturer, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineerin ( igareev@mail.ru )

Journal: National Interests: Priorities and Security, #8, 2010

Implementing the state of youth housing policy in Russia is carried out from 2003. Since that, a wealth of successful experience of state support was accumulated. However, the specific of its events in the Republic of Tatarstan demonstrates the need for further development of its mechanism. The proposed changes will improve state guarantees and better use the trust funds.


Strategy of maintenance by habitation of young families: necessity of innovations and arrangement of priorities

Mustafina L.R. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( (843) 510-46-82 )

Sirazetdinov R.M. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( +7 (987) 296-52-82 )

Gareyev I.F. Prof.of Econ.Sci., senior lecturer, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineerin ( igareev@mail.ru )

Bedenko I.V. post-graduate student, economic faculty, chair of economy and business in building Kazan state university of architecture and engineering ( beiraida@yandex.ru )

Journal: Regional Economics: Theory and Practice, #27, 2010

Housing programmers are based on so-financing habitation acquisitions in the property. Thus possibility on reception of the state support is given only to solvent families. By results of research it is offered that the housing problem decision should be under construction in some stages - from granting of hired habitation to acquisition individual. Families with low incomes should be provided with the maximum state support in the housing problem decision, and on the contrary.


About necessity of innovations for interpretation legislations in housing sphere

Mustafina L.R. associate professor, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( (843) 510-46-82 )

Gareyev I.F. Prof.of Econ.Sci., senior lecturer, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineerin ( igareev@mail.ru )

Virtsev M.U. Prof.of Econ.Sci., senior lecturer, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( virtsev1979@mail.ru )

Sarvarov R.I. post-graduate student, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( sarvarov2001@mail.ru )

Journal: Regional Economics: Theory and Practice, #12, 2010

In Tatarstan participants of the regional program of improvement of living conditions cannot take advantage ahead of schedule of means of the parent capital at premises acquisition. Refusal of territorial branches of a pension fund is based on discrepancy of programs of contracts concluded with participants to rules of a direction of means of the parent capital on improvement of living conditions. As a whole, the current situation reflects insufficiency of statutory acts and the narrow formulation of rules.


Financial analysis of small businesses in the construction industry

Saifullina F.M. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation ( ufk22@bk.ru )

Mustafina L.R. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation ( belliq@yandex.ru )

Sabirova E.R. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation ( sabirova20elmira.1998@mail.ru )

Timofeeva A.N. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation ( alina_tim_98@mail.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2019

Subject Sustainable development of small construction enterprises is perceived as a permanent tendency towards building financial capacity in a dynamic business environment. The article addresses the use of methodological approaches and tools of comprehensive analysis of financial condition of small businesses in the construction industry.
Objectives We analyze financial and economic performance of small construction companies of the investment and construction complex in the Republic of Tatarstan.
Methods The study employs systems and targeted approaches, generalization, methods of comparative and financial and economic analyses. We use accounting data to collect primary qualitative and quantitative information.
Results We offer an algorithm of calculations, enabling a comparative analysis of financial and economic indicators. The practical use of the proposed methodology will create conditions for improving the efficiency of small businesses in the construction industry.
Conclusions The findings can be used in planning strategically important areas of management of the investment and building complex.


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