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Classifying regions to assess the effectiveness of competition policy in the subjects of the Russian Federation

Polenov A.V. Anti-Cartel Department of Federal Antimonopoly Service of the Russian Federation, Moscow, Russian Federation ( a.v.polenov@mail.ru )

Journal: Regional Economics: Theory and Practice, #12, 2019

Subject This article discusses the new forms and methods of improving the basic principles of State regulation of competitive relations at the regional level.
Objectives The article aims to assess the effectiveness of the State policy on protection and development of competition in the subjects of the Russian Federation and justify the typological approach to classify the Russian Federation subjects according to the competition policy effectiveness.
Methods For the study, I used the typological approach, analysis, and grouping.
Results The article presents a method of classifying the subjects of the Russian Federation to assess the effectiveness of competition policy, taking into account the positive or negative impact of its instruments on the state of competition. It also presents an option chart helping choose the mechanism for competition policy implementing.
Conclusions and Relevance The proposed classification of the subjects of the Russian Federation, as well as the option chart help determine directions to protect and develop competition. The region classification mechanism presented can be applied by both the federal executive and regional government authorities.


To question about the conceptual apparatus of the regulation of the accounting

Polenova S.N. PhD in Economics, associate professor of department Accounting, Financial University under the Government of the Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #48, 2011

The absence of the united understanding to terminology in regulation of the accounting, fewness scientific publications became the reason to present this article


Normative-legal regulation of the accounting: notion, subject, method

Polenova S.N. PhD in Economics, associate professor of department Accounting, Financial University under the Government of the Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #2, 2012

The theory normative-legal regulation is one of the undeveloped account problems; in spite of urgency its base positions. The attempt of the author to fill the essential gap in study will allow motivating the directions to reconstructions of the system of the regulation of the accounting and reporting.


Institutionalism in regulation of accounting and the reporting

Polenova S.N. a bachelor of economic science, a reader, a reader of the chair Accounting in the Federation Government Education Institution of the Higher Professional of Education, Financial University with the Government Russian Federation ( polenov_d @ mail.ru )

Journal: International Accounting, #23, 2011

On the basis of conclusions of representatives the theory of institutions recognized by one the central directions of development of an economic science, refracted to accounting, in clause basic restrictions which account will allow generating effective institutes (rules) of accounting are proved.


Standardization of accounting: sources, becoming, principles

Polenova S.N. associate professor, Federal State Educational Institute of Higher Professional Education, Finance Academy under the Government of Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #10, 2010

In clause it is shown, that origin of standards at the beginning of a human civilization promoted their wide circulation and application not only in technical sphere, but also in book keeping. In any activity standardization, in opinion of the author, can exist in two forms: spontaneous and organized. On the basis of author's understanding of a principle in clause principles of standardization of book keeping are proved and opened.


Stages of the regulation of the accounting and reporting in the country of English American model

Polenova S.N. PhD in Economics, associate professor of "Accounting", Financial University under the Government of the Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #18, 2012

Modern problems of regulation of the Russian accounting and the reporting on optimization of expenses of the organizations and increases of profitability of business can be resolved, making use of experience of Anglo-American model. However an import of foreign institutes of accounting and system of their regulation should be based on the accounting of historical conditions, traditions and customs in which such system was created. Otherwise the probability of rejection of formal regulations increases in domestic practice repeatedly and doesn't give expected effect.


Trajectory of previous development in design of institutes of accounting

Polenova S.N. PhD in Economics, Associate Professor of department "Accounting", the Financial University under the Government of the Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #23, 2012

Decision of problems of accounting and its regulation is caused by search of the methodological base corresponding to modern innovations in the economic theory. Their displaying on accounting allows to receive the updated tools which use gives the chance to generate its development reasonably. The theory of institutes extended in different areas of social life, including accounting becomes such scientific base gradually. In this article attempt to coordinate a trajectory of previous development in accounting with occurring transformation processes is presented.


Transactional costs: bases of the group and accounting

Polenova S.N. Doctor of Economics, docent, Department of "Accounting in commercial organization", Financial University under the Government of Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #7, 2014

The positions of institutional theory, increasing horizons of the scientific studies on base of the analysis of the interaction informal and formal institute of the accounting, in work modern scientist started to occupy all greater places. The determination of the composition of transactional costs and development to methodologies of their accounting allow to increase the borders of the information base of the taking the management decisions. In this connection in article is executed attempt to motivate the collection of transactional costs for reflection them in accounting, pawn the theoretical bases of the development to methodologies of their shaping.


Domestic system of regulation of book keeping in the period of transition to market attitudes

Polenova S.N. a bachelor of economic science, a reader, a reader of the chair Accounting in the Federation Government Education Institution of the Higher Professional of Education, Financial University with the Government Russian Federation ( polenov_d @ mail.ru )

Journal: International Accounting, #13, 2011

In clause the analysis of transformation of accounting is lead to interrelations with its normative regulation at the initial stage of reforming of economy and transition to market attitudes. Development of the theory and a technique of the Russian book accounting have been caused by transformation of legislative base and occurrence of new objects of book keeping. The research based on development modern institution of the theory, has allowed the author to draw a conclusion on sufficient efficiency of modernization of registration system at the initial stage of reforms.


IAS 1 Representation of the financial reporting - amendments and changes

Mislavskaya N.A. professor, Federal State Educational Institute of Higher Professional Education Finance Academy under the Government of Russian Federation ( (495) 615-12-82 )

Polenova S.N. associate professor, Federal State Educational Institute of Higher Professional Education, Finance Academy under the Government of Russian Federation ( polenov_d@mail.ru )

Journal: International Accounting, #15, 2010

Today the International Accounting Standards Board of the financial reporting makes considerable work, carrying out projects on improvement of some standards, and also under the edition of new documents.
     In 2009 and 2010 years changes have concerned standards, among which IAS 1 Representation of the financial reporting. The document has changed and, in our opinion, became liberal.
     Given article is devoted consideration appeared in IAS 1 Representation of the financial reporting innovations.


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