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Election 2011: before start party «United Russia»

Journal: National Interests: Priorities and Security, #41, 2011

(press -conference of head of Central executive party committee "United Russia" A.J.Vorob’eva in RBC News agency)
      Before start of election campaign RBC News agency spends a series of press conferences with leaders of parties between whom struggle will be developed. On the questions of representatives of mass-media and professional audience were answered the head of Central executive party committee "United Russia" Andrey Vorob’ev.


Control over income and expenses of regulated organizations in heat supply

Vorob'eva E.A. Committee on Tariffs and Prices for Kursk Oblast, Kursk, Russian Federation ( evg-vorobeva@yandex.ru )

Fedorchenko T.A. Financial University under Government of Russian Federation, Kursk Branch, Kursk, Russian Federation ( tat-121072@yandex.ru )

Fedorchenko O.I. Financial University under Government of Russian Federation, Kursk Branch, Kursk, Russian Federation ( oleg16066708@yandex.ru )

Journal: National Interests: Priorities and Security, #5, 2019

Subject The article reviews income and expenses of regulated organizations in the heat supply sector, focusing on the technique for examining the reliability of the information submitted for controlling procedures.
Objectives The research aims to improve the technique for analyzing the reliability of the information submitted by a regulated organization.
Methods The research combines methods and principles of scientific cognition and research, methods of mathematical matrix modeling.
Results We propose an adaptive approach to conducting the governmental examination of regulated heat suppliers by using tools of governmental accounting and economic checks in tariff regulation. The article presents invariant matrix-based mathematical models to analyze the reliability of the information submitted by a regulated organization.
Conclusions and Relevance There is a cause-and-effect relationship among the majority of analyzable indicators of regulated organizations. It stems from homogeneous production (electricity and heat) or services they render (transmission, distribution), double-entry principle underlying the accounting practice. Considering the misstatement motivation and methods to substantiate non-production costs, it is possible to set a comprehensive misstatement detection model. The resultant model will strengthen controlling functions of executive bodies in tariff regulation. The proposed matrix-based modeling is easily adaptable to operational distinctions of any entity.


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