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An econometric analysis of some sectoral indicators of the USSR and Russia's economies in line with historical retrospect

Davtyan T.B. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( tiko.kimry@mail.ru )

Pakhomov A.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( dubna@list.ru )

Pakhomova E.A. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Rozhkova O.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( olga_r2006@mail.ru )

Journal: National Interests: Priorities and Security, #1, 2017

Importance The article examines some sectoral indicators of the economies of the USSR and Russia to evaluate internal and cross-sectoral relations for the period from 1970 through 2012, when the national economy suffered drastic transformation. We also perform a comparative analysis and determine opportunities for the national development in the current circumstances and in line with historical retrospect.
Objectives The research represents a comparative analysis of the way some sectoral indicators developed in the economies of the USSR and Russia, using an econometric framework.
Methods The research draws upon econometric methods, such as correlation and regression analysis, time series framework. To compare the economy of the Soviet and Russian period, we approached to data deflation techniques.
Results The quality of instrumental results requires the gradual process of their attainment. We managed not only to provide an unambiguous correlation of the findings with the proceedings of V.N. Livshits, but also get an insight into the specifics of tools.
Conclusions and Relevance The instrumental analysis of a part of the national economy unfolds the specifics of its development in different historical periods and represents a consistent contemplation on cold historical statistics. The research proves it is necessary to continue the research as it is extensive and comprehensive, and internal and cross-sectoral indicators should be analyzed.


Foreign experience in managing the investment portfolio of the sovereign wealth fund

Vasil'eva N.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( nvas@mail.ru )

Pakhomov A.V. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( dubna@list.ru )

Pakhomova E.A. Dubna International University, Dubna, Moscow Oblast, Russian Federation ( uni-dubna@mail.ru )

Porkhovnyuk O.N. BFT-Dubna, Dubna, Moscow Oblast, Russian Federation ( okslukan@inbox.ru )

Journal: National Interests: Priorities and Security, #5, 2016

Importance Having the Reserve Fund and the National Wealth Fund, Russia has an important advantage. Russia will further overcome consequences of the global financial and economic crisis and successfully evolve if the Russian wealth funds are effectively and reasonably invested within the nearest years. It is critical to study the advanced practices of global sovereign wealth funds.
Objectives Illustrating Norway's Governmental Pension Fund Global, the research evaluates the strategy for managing the investment portfolio of the sovereign wealth fund so to use it in the Russian current environment.
Methods We examined the advanced practices of foreign sovereign wealth funds, and we present a modified version of the Markowitz model, which describes how the optimized investment portfolio of Norway's Governmental Pension Fund Global can be formed in line with the specifics of the sovereign wealth fund and restrictions imposed by the Norwegian government. We also built a linear programming model.
Results The Markowitz model and the linear programming model will allow evaluating the efficiency and appropriateness of contributions to the investment portfolio of Norway's Governmental Pension Fund Global.
Conclusions and Relevance The above models can be used to perform a basic evaluation of investment portfolios of sovereign wealth funds and to develop ad hoc methods, considering specifics of any sovereign wealth fund.


The methodological approach to evaluating the softness of the system towards external factors

Golovkova K.S. Dubna International University, Dubna, Moscow region, Russian Federation ( golovkovaks@yandex.ru )

Pakhomov A.V. Dubna International University, Dubna, Moscow region, Russian Federation ( dubna@list.ru )

Pakhomova E.A. Dubna International University, Dubna, Moscow region, Russian Federation ( uni-dubna@mail.ru )

Journal: National Interests: Priorities and Security, #26, 2015

Importance Evaluating the effect of external factors on the stock exchange market still remains one of relevant issues for researchers and investors.
     Objectives The objective is to devise a methodological approach to evaluating the dynamic range of prices for shares in terms of softness and rigidity in relation to external circumstances, and to test the approach with the dynamic range of prices for Aeroflot's shares.
     Methods The methodological framework comprises the general principles of the systems analysis, including a new methodology for applying systems tools of economic research, applied statistics methods, generalization and analysis of the information about the object under study. The model parameters were assessed using econometric methods, with the key parameter being subsequently determined.
     Results We describe the methodological approach as an algorithm that evaluates the softness and rigidity of the system, with its subsequent testing and case study of Aeroflot. Using the regression method, we make the 2014 forecast, compare the forecast data with real prices, thus determining the most important external factors, i.e. political and economic circumstances that influence the Russian stock market.
     Conclusions and Relevance The algorithm is possible to apply to various dynamic ranges of financial instruments indicators. The article also provides our conclusions on the specifics of the applicable analytical tools. As the analysis shows, the object is the soft system in relation to external factors. This approach can be used by investors, analysts in order to evaluate the sustainability of various economic objects.


Western and Russian versions of the triple helix model as an integrated approach to analyzing the formation of knowledge-based economy

Panov S.A. Dubna State University, Dubna, Moscow Region, Russian Federation ( panov-s-a@mail.ru )

Pakhomova E.A. Dubna State University, Dubna, Moscow Region, Russian Federation ( uni-dubna@mail.ru )

Pakhomov A.V. Dubna State University, Dubna, Moscow Region, Russian Federation ( dubna@list.ru )

Journal: National Interests: Priorities and Security, #25, 2015

Importance This research substantially summarizes a number of studies into the University - Science City - Region triad and learning environment in Russia at various hierarchical levels.
     Objectives We make the first attempt of comparing the University - Science City - Region triad with the concurrent Western research, i.e. The triple helix of University - Industry - Government relations by H. Etzkowitz, Professor of Stanford University.
     Methods We propose an analytical approach the paradigm of which constitutes a concept that is based on a number of principles, and methodology comprised of a number of methods and techniques. The fundamental methodological principle is represented with the principle of advanced function of education. As prescribed by this principle, the development of education should outperform the pace of economic development so that education would act as the driving force of economic development. The research components rely upon the methods of numerical and non-numerical statistics, including parametric/non-parametric correlation and regression analysis, expert methods, theory of fuzzy sets, and data of the official statistical websites of Russia.
     Results We present some generalized results of the research into methodology and instrumental bases of evaluating the effect of education on the development of socio-economic systems at various hierarchal level that strive for the 6th economic mode, i.e. economy of knowledge. The proposed instruments are of recurring nature. It is important for evaluating the current position of objects under study, adjusting tactical decisions to achieve and/or realign development strategies. It helps address issues of the national economy and regional development.
     Conclusions and Relevance We demonstrate that such researches gain special political and ideological relevance. They help understand the role of Russia in today's world. We conclude that the combined approach of the triple helix and University - Science City - Region triad may be regarded as a new area of research into the learning environment in the social and economic milieu, being a complex system, which, if sustainably developed, will lead to the new economic mode of knowledge-based economy.


A modern look at the capital estimates in accordance with the concept of capital maintenance

Plotnikov V.S. Balakovo branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( vcplotnikov@yandex.ru )

Pakhomov A.S. Saratov Socio-Economic Institute, Branch of Plekhanov Russian University of Economics, Saratov, Russian Federation ( Pahomov.A.C@gmail.com )

Journal: International Accounting, #41, 2014

Subject The article reflects the influence of the modern Conceptual Framework for Financial Reporting with regard to the concept of capital and the concept of capital value maintenance on the structure and nature of equity capital in the public financial statements of a commercial organization.
     Objectives The purpose and main objective of the study is to develop a hypothesis, a new methodological approach to reflecting the value of capital estimates as a measure of equity capital of a commercial organization that provides information to stakeholders, especially the providers of financial capital, on losses from impairment of depreciable fixed assets and on the process of these losses recovery by the capital, which is earned by invested capital.
     Methods The methodology of the capital estimates hypothesis bases on updating the understanding of losses in the fair value of depreciable fixed assets, which are expressed in the estimation of fair value of three types of their depreciation: physical, functional and market. At the same time, we made a change in the concept of "depreciation", which, in contrast to its traditional definition as "a process of transferring the cost of fixed assets on the value of the newly created product", is considered as earned capital created by previously invested capital. In these circumstances, the cost of earned capital (depreciation charges) enables to compensate losses from impairment of fixed assets' fair value. Simultaneously, the final result of capital estimates reflects the degree of compensation of losses from fixed assets impairment, which corresponds to the provisions of the concept of capital value maintenance.
     Results The proposed methodological technique focuses on the methods of estimating the fair value of fixed depreciable assets, which are in use taking into account the cost of their physical and functional depreciation determined by professional experts, as well as market depreciation, which is determined by professional accountants based on the analysis of market information on the present value of similar type of non-current assets. In these circumstances, we believe it is possible to consider accrued depreciation as an expense against losses in the value of a depreciable asset during its use. We conclude that the estimated capital in the structure of equity capital should reflect a possibility of earned capital to compensate losses in the asset's value in use, i.e. its use. Therefore, we believe that the information, which is generated within the capital estimates, will be very useful and consistent with the objective of IFRS 1 "First-time Adoption of International Financial Reporting Standards", which consists in the fact that financial statements should contain high quality information, which (a) is transparent for users and comparable with all other periods presented; (b) ensures an acceptable starting point for accounting; and (c) the expenditures on its generation should not exceed the benefits to users.
     Practical Application We considered corporate reporting of businesses that have transferred to preparation of financial statements under IFRS and the possibility of using the proposed approach in the accounting system of enterprises that are in process of transfer to financial statements under IFRS.
     Conclusions and Relevance On the basis of the material contained in the article, we conclude that losses from depreciable fixed assets impairment are a fair value of the largest depreciation value out of the three types of depreciation; depreciation is the cost of earned capital, capital earned by inverted capital that allows to compensate losses in fixed assets' value from their impairment. The significance of the research for accounting is that the proposed method allows determining the residual value of fixed assets in the double-entry system rather than by calculation. In addition, it enables to write off the amounts of accrued depreciation in one reporting period, to reflect them in the structure of capital estimates rather than to accumulate them on an accrual basis until fixed assets are completely written-off. The important point is that the final value (result) of capital estimates enables to evaluate the effectiveness of depreciation policy and reliability of evaluation of fixed assets in use.


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