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Modern trends in insurance provision of intellectual property in Russia and world practice insurance

Tsyganov A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( al_ts@rambler.ru )

Journal: Finance and Credit, #13, 2014

The article discusses the most common programs of insurance of intellectual property rights in the world, allocates property interests related to the creation, use and trafficking of intellectual property, analyzes the history of this insurance in Russia, gives forecasts of its development based on the analysis of changes in legislation on intellectual property protection and precedents its protection in Russia.


International experience of integrated financial supervision

Tsyganov A.A. Doctor of Economics, Professor, Head of department "Management of Insurance Business and Social Insurance", the State University of Management ( usdss@mail.ru )

Boumbadji Y. Independent Expert ( y.boumbadji@mail.ru )

Journal: Financial Analytics: Science and Experience, #43, 2012

The article considers the experience of the countries which accepted the model of the integrated supervision, the tasks arising in the course of integration, and also considers and analyzes the main reasons and preconditions of acceptance of model of the integrated supervision and advantage and shortcomings of such model. The authors analyze the practical obstacles and risks faced by countries in the integration process of supervision


Practice of disclosure of information by Russian insurance companies

Tsyganov A.A. doctor of economic sciences, associate professor, head of the department of insurance management and social insurance of the State University of management

Glukhova T.S. chief accountant of the branch of OOO “SG “ASKO”, Moscow

Journal: Financial Analytics: Science and Experience, #2, 2009

In the article the procedures of disclosure of information are considered to be the one of the main components of practice of company corporate management. The practice of disclosure of information by Russian insurance companies by RAS and IFRS and also non-financial information is analyzed. On the basis of this conclusions are made about readiness of Russian insurers to fulfill corporate standards and rules accepted in world’s practice.


Accounting regulations: History and contemporaneity

Tsyganov V.I. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( ziganovw@yandex.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International Accounting, #9, 2019

Subject This article discusses the issues related to the accounting system based on the application of numerous legal and regulatory documents.
Objectives The article aims to explore the system of accounting regulation concerning the historical perspective, and identify problems and ways of its further development.
Methods For the study, we used the methods of comparative analysis, as well as systematization, induction, and deduction.
Results The article tells about the importance of accounting regulation in Russia in today's environment. It also formulates certain proposals to clarify the regulatory regime in Russia, taking into account the provisions of the Russian Tax Code in terms of accounting for income and expenses, as well as the practical application and regulation of accounting in Russia on the basis of international financial reporting standards.
Conclusions and Relevance The accounting regulatory system has become much more complex. It took shape in Russia in the late 1990s. It is influenced by tax regulation, international financial reporting standards, national standards, and other factors. The results obtained and proposals formulated can be applied in the theory and practice of accounting.


The process of internal audit in the insurance company during the adoption of a new chart of accounts and sectoral accounting standards

Tsyganov A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( al_ts@rambler.ru )

Bryzgalov D.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( dbryz@inbox.ru )

Journal: International Accounting, #9, 2016

Importance Insurance companies in the Russian Federation are to adopt a new Unified Chart of Accounts and sectoral accounting standards starting from 1 January 2017, as prescribed in the Information Letter of the Central Bank of Russia On Commencement of Using the Chart of Accounts and Sectoral Accounting Standards for Non-Credit Financial Institutions.
Objectives The research reviews some aspects of implementing the Unified Chart of Accounts and sectoral standards.
Methods Using general scientific methods of cognition, we examined the process of adopting the new Chart of Accounts and sectoral accounting standards.
Results We propose our own methods for arranging the internal audit of adopting the new Chart of Accounts and sectoral accounting standards in the insurance company. The article provides our recommendations for preparing the plan and report of the internal auditor in the insurance company.
Conclusions and Relevance The adoption of the Unified Chart of Accounts and sectoral accounting standards can be considered as one of the most outstanding facts in the rearrangement of business process in the latest history of the insurance market of the Russian Federation. The internal auditor of the insurance company should be involved in the process. The proposed methods will allow the head of the internal audit department to find the most material aspects of internal audit when the company adopted a new Chart of Accounts and sectoral accounting standards, thus improving the performance of the department.


Supplementary pension formation based on the reverse mortgage financial mechanism

Semenyuk A.G. Agency for Housing Mortgage Lending, Moscow, Russian Federation ( ags@ahml.ru )

Tsyganov A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( al_ts@rambler.ru )

Journal: Financial Analytics: Science and Experience, #38, 2015

Subject Developing the system of social protection of Russian citizens, who are older than the working age, is extremely important. The share of people with lower than minimum subsistence level in this category is growing. The main asset of the Russian citizens is real estate they own.
     Objectives The purpose of the study is to show a possibility of safe use of real estate, where pensioners live, to increase their life quality.
     Methods We study the financial mechanism of using the residential property to improve the life quality of its owner; review various methods of involving the only dwelling in the practice of improving the life quality of Russian citizens who are over the working age; compare cash flows from long-term life insurance and reverse mortgage.
     Results The study identifies the basic principles of the reverse mortgage financial mechanism and compares the services of companies engaged in real estate purchase with rent payment or life-long service delivery with reverse mortgage. The pilot project demonstrated that the reverse mortgage is rather susceptible to the rate of interest. Typical Russian problems include low financial and legal literacy of older people, phobias of potential borrowers related to the risk of real estate and funds loss, negative attitude to foreign experience of potential borrowers, who are the representatives of Soviet generations.
     Conclusions Mature financial market will contribute to reverse mortgage development in Russia.


Applying insurance mechanisms to increase the availability of mortgage loans for the Russian population

Tsyganov A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( al_ts@rambler.ru )

Bryzgalov D.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( al_ts@rambler.ru )

Yazykov A.D. Financial University under Government of Russian Federation, Moscow, Russian Federation ( usdss@mail.ru )

Semenyuk A.G. Agency for Housing Mortgage Lending, Moscow, Russian Federation ( al_ts@rambler.ru )

Journal: Financial Analytics: Science and Experience, #1, 2015

Importance The problems of acquiring or obtaining affordable housing concern Russian citizens at all times. Mortgage lending is one of possible solutions to the problem of housing, and one of the ways to increase the availability of purchasing an apartment using a mortgage loan is mortgage insurance.
     Objectives The article discusses the conditions, under which the availability of certificate of mortgage insurance reduces the final cost of the purchased dwelling.
     Methods The paper analyzes the data of market survey conducted in 2013 by the Chair of mortgage lending and mortgage insurance of the Financial University under the Government of the Russian Federation on the subject "Research of information environment of the mortgage insurance market in the Russian Federation". These results are based on questionnaires received from 43 credit institutions. The study covered almost all Russian banks involved in mortgage lending except for institutions with State interest in equity.
     Conclusions and Relevance The undertaken study showed that mortgage insurance may lead to additional increase in the mortgage market at the level of 10-15%. The use of mortgage insurance reduces bank's exposure to credit risk, which leads to increased profitability of mortgage lending, and in the future, under competitive environment, to reduction in credit rates and, consequently, enhanced affordability of dwelling purchase and construction.


Investment policy of financing of industrial enterprises

Tsyganov D.A. LLC CatranGEO, Moscow, Russian Federation ( dimon-2260@mail.ru )

Journal: National Interests: Priorities and Security, #37, 2014

Importance My article explores the modalities for the functioning of the industrial sector of the Russian economy and assesses the effectiveness of its methods of funding.
     Objectives I consider the development of the trends of investment policies of funding of the Russian manufacturing using a variety of resources to enhance the economic potential of this sector. Based on the statistical surveys data and comparative analysis of foreign experience, I assess the financial and institutional conditions of the Russian industrial enterprises development, which resulted in identifying of the main threats and risks of the financial stability loss.
     Methods I describe the trends of the Russian industrial enterprises taking into account the regional specifics, which specify the issues of the low competitiveness, insufficient investment, reductions in manufacturing of machinery products, the lack of strategic management within the operating activities and the high tax burden on business. In order to bring the industrial sector to the stage of the sustainable development, I identify the trends of the strategic development in order to overcome the economic threats and enhance economic growth. In addition to the above, I propose the management techniques in the development of a long-term strategy of the State industrial development. To solve these tasks, I recommend the funding mechanism, taking into account the criteria for assessing of the economic security of the economy sectors. The most important criteria are as follows: scope of finance of operating assets, level of profitability, productivity growth rate, the proportion of research-and-development activity in the volume of production (works), the pace of annual update of fixed assets.
     Results I have described the trends of functioning of the Russian industrial enterprises taking into account the regional specifics related with the problems of the low competitiveness, the insufficient volume of investment, reduction of release of machine-building production, lack of strategic management of operating activities and high tax load of the enterprises. In order to ensure the sustainable development of the industrial sector, I have identified the directions of the strategic development for the purposes of overcoming of economic threats and to enhance the economic growth.
     Conclusions and Relevance The realization of the offered methods of stimulation of the industrial enterprises will enable us to use the financial sustainability of the industrial sector of the Russian economy, and to ensure its competitiveness in the international markets and enhance the efficiency of the State investment processes.


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