Sokolova O.A. graduate student of economic theory department, Penza state pedagogical university ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #27, 2010
Numbers of indicators of Russian innovative development considerably lag behind the developed countries; there is no developed methodological basis of development of national innovative system, the problem of creation effective institutes of innovative financing remains. Essential value for Russia has the analysis of world experience of innovative systems development, with using that experience of innovative systems financing in the Russian conditions. It is concluded that the created mechanisms of financing based on the private-state partnership not only will allow spending effectively resources, but will increase innovative activity of subjects.
Sokolova А.А. Cand. Sc. (Economics), assistant professor of the Department of Finances and Credit, North-Caucasian State Technical University
Journal: Finance and Credit, #6, 2009
The article deals with the study of the methodological background to vertical delineation of authority of expenditure and sources of income, and to rendering financial assistance to regional and local budgets.
Analysis of possibilities for the integration of Internet resources in the process of creating professional competencies
Sokolova G.V. Associate professor of economic sciences and chair of financial management, National research nuclear University " ( MEPHI" )
Journal: Economic Analysis: Theory and Practice, #33, 2011
The important task of training in the field of finance is a skill-building solutions to deciding problems. The integration of professional and research sites in the learning process to revitalize the students and increase their motivation, forms a skill information, gives the possibility of expanding the range of tools and methods used in practice teaching.
Sokolova E.M. PhD in Economics, Associate Professor, the Department of Banking, the Rostov State University of Economy ( email@example.com )
Journal: Finance and Credit, #41, 2013
Nowadays there is an urgent need for transition of Russian economy to an innovative model of economic growth. The considerable means necessary for satisfaction of an investment demand of economy in innovations in the Russian conditions, the banking sector is capable to provide. The problems of bank financing of innovative activity are considered, measures from the state on stimulation of credit activity of banks in this sphere are offered.
The marketing analysis role in evaluation of business development prospects (by the example of educational services)
Sokolova G.V. candidate of economic sciences, associate professor of chair the financial management, National nuclear research university ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #1, 2011
Demand reduction and structural changes of society’s requirements for quantity and quality of educational services increase importance of market studying tools and position management within competitive environment. The key factors of educational system adaptation to modern conditions are: focus on employers determining level and structure of required graduate student’s competence; exact positioning and evaluation of close competitors in order to develop effective segment keeping. Recommendations on higher educational institution strategy correction based on marketing tools usage, statistical data and expert evaluations of labor market are presented.
Teplova T.V. National Research University Higher School of Economics, Moscow, Russian Federation ( email@example.com )
Sokolova T.V. National Research University Higher School of Economics, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #25, 2014
The article analyzes the Russian and world bond markets by means of the analysis of dynamics of the capital attractiveness in different currencies for investors and on different conditions (variable interest rates, convertible bonds, Eurobonds) in the crisis and post-crisis periods. The authors consider the markets of stock and loan (bonded) capital according to investment attractiveness. The paper reveals the tendencies in supply and demand formation on segments of bonds in the world and local markets, and also in the levels of profitability of corporate issuers bonds for different risk levels. The work analyzes the tendencies in the bond markets from the point of view of two groups of interested persons: investors and issuers.
Generalova N.V. PhD in Economics, Associate Professor, Department of Statistic, Accounting and Audit, the Faculty of Economics, Saint-Petersburg State University ( email@example.com )
Sokolova N.A. PhD in Economics, Associate Professor, Department of Statistic, Accounting and Audit, the Faculty of Economics, the Saint-Petersburg State University ( firstname.lastname@example.org )
Journal: International Accounting, #16, 2013
International experience shows the successful way to becoming a competitive economy, it is concentration of capital and production capacities, it's mutual integration. The logical consequence of these processes is the appearance of such a category as goodwill, which inevitably leads to the adaptation of the national accounting principles to the requirements of international financial reporting standards. In this article the rules of the original recognition, measurement and subsequent reporting of goodwill in accordance with IFRS (IFRS) 3 "Business Combinations" and IFRS (IAS) 36, "Impairment of assets" are analyzed. In the article comparative analysis of the methods of traditional and full goodwill and its impact on the financial statements is presented.
Sokolov B.I. Doctor of Economics, Professor of department "Theory of Credit and Financial Management", the St. Petersburg State University ( email@example.com )
Sokolova Y.Y. Graduate student of department "Theory of Credit and Financial Management", The St. Petersburg State University ( firstname.lastname@example.org )
Journal: Finance and Credit, #23, 2012
In the article the assessment is given to events in the USA preceding a mortgage meltdown of 2007. By means of the graphic analysis the evidence of is produced that entry of a financial system into crisis was in many respects provoked by policy of a targeting of a rate on federal funds. The Federal Reserve System (FRS) actively carried out operations in the open market, causing considerable fluctuations of rates. The conclusion that result was the essential increase in percentage risk of the credit organizations is drawn. Threat of decrease in profit forced banks to look for additional sources of the income, leading up thus all types of risks to critical values.
Accounting for impairment of assets in the case of impairment of goodwill as the field of application of professional judgment
Generalova N.V. Saint Petersburg State University, St. Petersburg, Russian Federation ( email@example.com )
Sokolova N.A. Saint Petersburg State University, St. Petersburg, Russian Federation ( firstname.lastname@example.org )
Journal: International Accounting, #26, 2014
Asset impairment testing procedure is one of the most common accounting issues that requires asking judgments and assessments from preparers of accounting materials, which inevitably lead to some degree of variability of information in financial statements. When testing the goodwill for impairment situation is compounded also by the specificity of a given asset, such as its unique intangible characteristics, as the allocation of goodwill between the units generating cash, forecasting of cash flows of the units generating cash, timing of tests for impairment, the adoption of the final calculation of the recoverable value of the units generating cash, estimation of non-controlling interest of the units generating cash, disposals of portion of the units generating cash to which a goodwill was allocated, and also restructuring of the units generating cash.
Sokolova L.A. Ural State University of Economics (USUE), Yekaterinburg, Russian Federation ( email@example.com )
Maramygin M.S. Ural State University of Economics (USUE), Yekaterinburg, Russian Federation ( firstname.lastname@example.org )
Journal: National Interests: Priorities and Security, #6, 2019
Subject Investing activity of an insurance company is the main driver of successful performance since it ensures the financial stability. Insurance companies conduct investing activity by depositing their insurance reserves and equity.
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