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The financial capacity of the Saratov region's agrarian and industrial complex: key features and productivity

Terent'eva O.N. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( Dudchenko2005@yandex.ru )

Baskakov S.M. Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russian Federation ( Romann1960@mail.ru )

Journal: Finance and Credit, #24, 2014

The article analyzes financial capacity of the agrarian and industrial complex of the Saratov region. The authors offer key characteristics: total volume of the government financial support, balanced financial result of agricultural producers, farmers' payment on credits and loans. The paper gives an assessment of efficiency of crediting and subsiding of the regional agrarian and industrial complex, their comparative analysis. The authors' method of calculation of outflow volume of financial means from agrarian sector of the economy, based on the determination of additional costs incurred by producers of agricultural products as a result of repayment of loans and payment of interest thereon. The authors reveal the necessity of changing the overall approach to lending sphere, based on planned lowering profitability of specialized credit institution acting in the interests of agriculture.


A process approach to accounting outsourcing

Terent'eva T.A. Orenburg State University, Orenburg, Russian Federation ( teraudit56@mail.ru )

Sviridova L.A. Orenburg State University, Orenburg, Russian Federation ( lara.sviridova.1971@mail.ru )

Journal: International Accounting, #13, 2017

Subject The article discusses the issues of organization and regulation of accounting activities of an outsourcing company, based on a process-based approach to their implementation. As well, the article discusses the necessity to develop appropriate tools to prepare quality accounting (financial) reporting to meet customer and user needs.
Objectives The article aims to show the purpose of the organization and regulation of accounting work of an outsourcing company, highlight the main business processes of the accounting activity, describe the significance of internal controls at each stage of the business process of accounting work of an outsourcing company.
Methods For the study, we used methods of synthesis, observation, assessment, and practical developments implementation in the accounting process of an outsourcing company.
Results The paper presents certain proposals on the organization and regulation of accounting activities of an outsourcing company, as well as the establishment of an internal control system.
Conclusions Internal control and the regulation of the accounting work of an outsourcing company are an essential prerequisite for quality reporting for user satisfaction purposes.


Digital economy and its influence on specialist training in the field of accounting and audit

Soboleva G.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( g.v.soboleva@ spbu.ru )

Popova I.N. Saint Petersburg National Research University of Information Technologies, Mechanics and Optics (ITMO University), St. Petersburg, Russian Federation ( instats@ya.ru )

Terent'eva T.O. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( t.terenteva@spbu.ru )

Journal: International Accounting, #4, 2019

Subject This article explores the current state of the labor market and higher education in the accounting field in view of the advent of the latest digital technologies.
Objectives The article aims to determine the degree of conformity of requirements of professional environment and competencies formed during the training of personnel for the accounting sector in higher educational institutions of the Russian Federation.
Methods For the study, we used the methods of statistical analysis, a sampling analysis, and the sampling questionnaire technique.
Results The article shows certain distribution of skills expected by the employer from applicants within the framework of the market model. The results of questioning of senior-year students testify to current absence of qualitative changes in labor market. The professional use of digital technology is still not implemented in the learning process in a full-fledged manner.
Conclusions The current changes in the state of the labor market in the accounting coincide with the general fluctuations of the market. Currently, most of requirements for accounting professionals do not imply the latest technologies use when performing the work. Educational processes in the Russian universities correspond to the potential requirements of the market, which is still not receptive to new technologies.


Topical issues of making the market basket of an average Russian citizen

Terent'eva O.N. Povolzhsky Institute of Management named after P.A. Stolypin, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Saratov, Russian Federation ( Dudchenko2005@yandex.ru )

Journal: National Interests: Priorities and Security, #12, 2018

Subject The article discusses the market basket with a subset of food products, subsistence level in the Russian Federation, techniques for their forming and correlating.
Objectives The research is aimed to determine to what extent the current market basket in Russia satisfies population groups' needs, analyze food and non-food constituents of the market basket of an average Russian citizen. I also examine the regulatory and legislative framework for their formation, dynamics of public morbidity rates in relation to the reasonableness of nutrition. The article presents my recommendations for completing and costing of the market basket so that it would be sufficient for the public needs and adequate to the eligibility for social benefits.
Methods The research applies the retrospective method, method shifting from the abstract to the concrete, economic analysis, trend-focused and statistical observations.
Results I analyzed the current composition and structure of the market basket in the Russian Federation, its role in setting the subsistence level, regulatory and legislative framework, trends in economic, demographics and other indicators with respect to the quality of food consumed, services and non-food products the public needs. The article sets out my recommendations for changing the composition and cost of the market basket and proportion of food and non-food components, statutory taxes and levies.
Conclusions and Relevance My recommendations help compose and design the market basket so that it would meet the current needs of the Russian citizens as much as possible. The recommendations also help assess the actual cost, thus directly driving up the subsistence level in the Russian Federation and influencing possible amendments to respective laws of the Russian Federation. The recommendations can be used to determine items of budgetary spending at each level in terms of social benefits, statistical observation, research into the national food and economic security.


Trends and prospects for economic development of the Russian agricultural machinery production and maintenance system under international integration

Terent'eva O.N. Stolypin Volga Region Institute of Administration, Branch of Russian Presidential Academy of National Economy and Public Administration, Saratov, Russian Federation ( Dudchenko2005@yandex.ru )

Journal: National Interests: Priorities and Security, #16, 2015

Importance The research focuses on import and export transactions with agricultural machines manufactured in Russia and abroad, in agricultural mechanical engineering enterprises of Russia, CIS and other countries. The research also examines the processes of mutual cooperation on these issues. The objective of the research is to search for relevant avenues of strengthening and expanding Russia's partnership with the member countries of the EU, Customs Union, CIS in relation to sale, purchase and exchange of agricultural machinery manufacturing and maintenance technologies. Whereas the Russian machinery demonstrates a low competitive ability and the Russian market offers a considerable supply of imported analogues, it is important to elaborate a holistic and comprehensive approach to issues of providing agricultural producers with quality, state-of-the-art and affordable agricultural machines and equipment.
     Methods I analyze the density and structure of the domestic market of agricultural machines. I apply a spectrum of methods, e.g. economic analysis, ascending from the abstract to the concrete, generalization, dynamic, graphical and retrospective methods, etc. The article investigates areas of Russia's cooperation with countries that supply and consume agricultural machines and equipment. The research reveals the main problems of and reasons for forcing the Russian machinery out of the market by foreign competitors.
     Results The article proposes a set of stimulating activities that, if implemented, will increase the status of the domestic agricultural machine building, including tax benefits, setting up designing bureaus, liaison with universities and vocational secondary schools, application of safeguards, export duties on steel, opening of technical maintenance centers, arranging joint production with foreign manufacturers of machinery.
     Conclusions and Relevance The results of the research may be of interest for scientists, teachers, postgraduate students, students and workers of the agricultural sector. The results may be applied to prepare programs for developing the domestic agricultural mechanical engineering, as well as programs for material and technical support to the Russian agriculture.


Dynamics of labour potential of the region (the case of the Komi Republic)

Popova L.A. Institute of Socio-Economic and Energy Problems of North, Komi Science Centre, Ural Branch, Russian Academy of Sciences, Syktyvkar, Komi Republic, Russian Federation ( popova@iespn.komisc.ru )

Terent'eva M.A. Institute of Socio-Economic and Energy Problems of North, Komi Science Centre, Ural Branch, Russian Academy of Sciences, Syktyvkar, Komi Republic, Russian Federation ( iesp@mail.ru )

Journal: Regional Economics: Theory and Practice, #34, 2014

The subject of this study is a comparative evaluation of the labor potential of the regions of the North-Western Federal District of Russia in order to determine the place of the Komi Republic among them. The authors have perfected the technique of quantitative-qualitative assessment of the labour potential of the region based on the index method and have carried out an analysis of the dynamics of the labour potential of the regions of the North-West Federal District for 2002-2010. The article found that the positive dynamics of the integral index of development of labour potential in the Federal District provides the trends of all five private indices practically in all regions. Proximal to the maximum index of the length of working lifetime, index of the level of vocational training of employees and the employment index make a big impact on the general level of the integral index. However, the indices of per capita Gross Regional Product (GRP) and the capital-labor ratio make the most significant contribution to the positive dynamics of integral index in the environment of the economic growth within the period of 2002-2010. The integral index of development of labour potential in the Komi Republic in 2010 for the North-Western Federal District remains below average. However, for the period of 2002-2010 the Republic improved its position in series of increase of the regions of the District after rising from the sixth position on its level to the fifth one. This happened primarily due to the growth of capital-labor ratio indices and of per capita GRP, in terms of which the Republic occupies the second place in the District. The paper points out that an index of growth rate of employment in Komi is above the average, which is characterized by its low level. The growth rates of the professional education indexes of employees and the duration of working lifetime are below average-level indices. Thus, the further growth of the labour potential of the Republic of Komi is determined by the enhancing of the qualitative characteristics of the population: its healthcare and lifestyle, professional education level of the labour force and the effectiveness of their use in the economy.


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