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Assessing the factors of investment appeal of municipalities at different stages

Ivanov P.A. Institute of Socio-Economic Research, Ufa Science Centre of RAS, Ufa, Republic of Bashkortostan, Russian Federation ( ivanov-ran@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2019

Subject Insufficient investment activity, which is currently observed in many territorial entities of Russia, is a sticking point for sustainable socio-economic development at all levels, including municipal. In most cases, there is little or no regard for stadial characteristics of territories.
Objectives The aim of this study is to assess dominant factors of investment appeal of municipalities at different stages of their life cycle, using the case of municipalities of the Republic of Bashkortostan.
Methods The study employs methods of systematization, comparative and correlation-regression analysis. I use the Statistical Package for the Social Sciences software to assess the relationship between investment attractiveness and indicators of socio-economic development of municipalities of the Republic of Bashkortostan by their life cycle stage.
Results I analyzed ratings of investment attractiveness of subjects of the Russian Federation, identified challenges of their comparative analysis and made suggestions to smooth them. The paper states that at different stages of any life cycle there is a differentiated set of factors (with two key factors), and they reflect the specifics of stages of territory development. It also reveals a direct relation between investment activity and the level of stadial development of municipalities.
Conclusions It is necessary to stir up the State policy in the field of household savings as a key driver of investment development of territories, to improve the system of inter-budget transfers, taking into account the specifics of investment processes at different stages of life cycle of territories.


A study of justification of the buyers' synergetic optimism in major M&A deals of 2008–2014 involving Russian mining enterprises

Ivanov A.E. South Ural State University (SUSU), Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Journal: Digest Finance, #3, 2019

Subject The article addresses goodwill recognized in financial statements of the largest participants of major M&A deals over 2008–2014 involving Russian mining enterprises, and the results of its subsequent annual test for impairment (2009–2015).
Objectives The study aims to reveal whether the acquisitions at the price exceeding the fair value of the acquiree's assets in major M&A deals involving Russian mining companies are justified, and to compare the findings with those of my earlier study on the largest Russian M&A deals, in which the goodwill was recognized.
Methods I analyzed financial statements of Russian mining enterprises that participated in major M&A deals over 2008–2014, and identified the companies, which recognized goodwill as a result of acquisition, and subsequently reported its impairment. For enterprises that did not report goodwill impairment by 2015, I made a comparison of return on equity in the year preceding the year of M&A, and in 2015.
Results I found that goodwill impairment was recognized in almost half of the considered transactions. The return on equity of buyers who did not report goodwill impairment in their financial statements decreased significantly in most cases. These facts enable to say that almost all of the mergers and acquisitions involving Russian mining enterprises with recognized goodwill were carried out at unreasonably high prices.
Conclusions and Relevance The article may be useful for all those interested in integration processes in the Russian mining industry from the perspective of unique statistical material presentation.


Classification of Enterprise Integration Forms in the Russian Industry

Ivanov A.E. South Ural State University, Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Journal: Digest Finance, #2, 2017

Importance Various forms of business combinations result from implementing the integration strategy in the Russian industry. Classifications of these forms were developed by Russian scientists, however, most of them either do not cover the totality of forms or are not based on a clear criterion of classification. These downsides necessitate improvement of existing approaches to classification of forms of enterprise integration in the Russian industry.
Objectives The study aims to improve the methodological support to the management of industrial enterprise integration based on systematization of forms of integration by the essence criterion.
Methods The paper employs general scientific methods of research, like analysis, synthesis, deduction, induction, ascension from abstract to concrete. The theoretical and information basis of the research comprises articles and monographs of domestic and foreign scholars specializing in enterprise integration, and financial and non-financial reporting of the Russian industrial enterprises and groups.
Results I elaborated a classification of integration forms of the Russian industrial enterprises based on the formulation of the basic clear classification criteria, i.e. the availability of control exercised by the initiator of integration over other companies included in the combination. I also verified the developed classification by examples from the business practice of Russian industrial enterprises.
Conclusions and Relevance The article may be useful for analyzing integration processes in the Russian industry and developing the growth strategy of industrial enterprises.


Accounting for estimated liabilities for the upcoming disposals in 2017 and 2018: The Draft Federal Accounting Standard Fixed Assets innovations

Ivanov A.E. South Ural State University, Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Journal: International Accounting, #9, 2017

Importance The article deals with the accounting for estimated liabilities for upcoming dismantling and disposal of fixed assets and restoring the site the property is located on. There are two accounting procedures for that: the one running in 2017, and the one to be introduced in 2018.
Objectives The article aims to acquaint the professional community with the pending changes in the Russian accounting regulatory system.
Methods For the study, I used methods of analysis, synthesis, comparison, generalization, analogy, and the ascent from the abstract to the concrete. The Russian Accounting Standards, International Financial Reporting Standards, and the Draft Federal Accounting Standard Fixed Assets are the research source data.
Results I have reviewed the accounting procedure for estimated liabilities for upcoming fixed assets disposal in accordance with the normative documents of the RF Ministry of Finance of 2017 and the Draft Federal Accounting Standard Fixed Assets. The analysis reveals some inconsistencies between the existing and planned-to-impose procedures of this accounting. The paper gives some examples of reflection of estimated liabilities in accounting.
Conclusions and Relevance The procedure of accounting for estimated liabilities for upcoming fixed assets disposal, proposed in the Draft Federal Accounting Standard Fixed Assets, complicates the national accounting methodology for fixed assets, as the annual balance sheet change involves estimating a fixed asset when calculating the present value of the estimated liability for the upcoming disposal. The results of this research can be used for preparation for conducting and teaching accounting in 2018.


Using the project methodology for innovative development works execution

Yashin S.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( jashinsn@yandex.ru )

Ivanov A.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( alexey.iff@yandex.ru )

Ivanova N.D. Nizhny Novgorod State Technical University n.a. R.E. Alekseev, Nizhny Novgorod, Russian Federation ( lavrentievan@yandex.ru )

Journal: Financial Analytics: Science and Experience, #10, 2017

Importance The complexity, international and multidimensional nature of challenges be dealt during the R&D activities necessitate improving the methodological approaches and principles. The article offers a solution based on the project approach.
Objectives The purpose of the study is to underpin the application of advanced tools of the management theory to innovative research and development.
Methods We apply general scientific methods of research, as well as the method of process costing, network modeling, risk assessment, ranking, etc.
Results We reveal the specifics of development projects from the systems approach perspective, and the problems arising in the course of innovation project management. We performed testing on the case of R&D project for innovative electronic equipment manufacturing. The paper substantiates the approach to work planning, a process simulation method and the choice of costing and pricing systems. Special focus is on the planning of project risk component and communications.
Conclusions Efficient R&D require advanced approaches to management, including the project management approach. The latter necessitates consideration of both quantitative and qualitative aspects. Risk management and planning and the simultaneous use of several methods of assessment are of utmost importance.


Political aspects of economic modernization in the Russian Federation

Ivanov V.N. Ural Social and Economic Institute (Branch) Educational Institution of Higher Professional Education Unions Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( rfkbyf@yandex.ru )

Journal: National Interests: Priorities and Security, #8, 2017

Importance The article discusses some political factors that influence the economic modernization in the Russian Federation.
Objectives The research identifies the key political factors that influence the modernization of the Russian economy and analyzes their effect. I also determine which measures could possibly be undertaken to counter adverse factors.
Methods Political aspects of the economic modernization in Russia were analyzed with systems, comparative and historical methods.
Results In Russia, the economic modernization is influenced with attitudes of the governmental leadership to the modernization strategy and tactics, capabilities of the political system to ensure it, corruption in public administration, non-existent elite for modernization initiatives, ineffective use of development institutions and organizations called to provide the economy with modern technologies, U.S. and EU sanctions against Russia.
Conclusions and Relevance Successful modernization of the economy requires to consider adverse consequences of internal and external political factors. Russia's political system needs to be improved, with raising the political rivalry. The State should curb the corruption, paving the way for the modernization elite aspiring a new economic model. The policy of economic sanctions proves that the modern economy is needed to preserve the national sovereignty of Russia.


Evaluating the economic security of the region: Evidence from the Republic of Bashkortostan and the Ivanovo oblast

Ivanov P.A. Institute of Socio-Economic Research, Ufa Science Centre of RAS, Ufa, Republic of Bashkortostan, Russian Federation ( ivanov-ran@mail.ru )

Journal: National Interests: Priorities and Security, #7, 2017

Importance As the world veers off the unipolar course and tends to the multipolar one, geopolitical and financial instability of the global economy increases. In such situation any State gets very preoccupied with its own economic security. In this respect, it is reasonable to consider the way of ensuring the economic security at the regional level.
Objectives The research systematizes national security indicators of the Russian regions in the financial sector and analyzes them through two constituent entities of the Russian Federation – the Republic of Bashkortostan and Ivanovo oblast. I also identify difficulties in their monitoring.
Methods Analyzing the economic security at the regional level, I use statistical and econometric methods of research and review key criteria for selecting which indicators should be applied to evaluate the economic security at the regional level. I classify financial indicators of the national security of the regions and their thresholds by institutional sector of the economy, i.e. the State, business and households.
Results Illustrating two constituent entities of the Russian Federation, I evaluate the economic security and identify sensitive areas and aspects. The article notes the economic security of Bashkortostan declined in 2015 and remained low in the Ivanovo oblast. I also determine what impedes the development of the economic security monitoring.
Conclusions and Relevance I conclude it is necessary to create a balanced set of indicators to evaluate the economic security of the Russian Federation and its constituent entities, formalize their thresholds in strategic planning documents, and articulate unified principles for developing the practice of economic security monitoring at the regional level. The findings may prove useful for governmental and local authorities to monitor the economic security and make managerial decisions on the elimination of threats.


Radical fanaticism as a security threat to football competitions: Countering practices and containment methods through the lens of the 2018 World Cup

Pal'tsev A.I. Siberian Institute of International Relations and Regional Studies (SIMOR), Novosibirsk, Russian Federation ( palzew@mail.ru )

Baskakov S.M. Siberian Institute of International Relations and Regional Studies (SIMOR), Novosibirsk, Russian Federation ( romann1960@mail.ru )

Ivanov S.A. Siberian Institute of International Relations and Regional Studies (SIMOR), Novosibirsk, Russian Federation ( 2002ссс@mail.ru )

Chalykh S.A. Siberian Institute of International Relations and Regional Studies (SIMOR), Novosibirsk, Russian Federation ( xtn@ngs.ru )

Journal: National Interests: Priorities and Security, #8, 2017

Importance Currently, radical fanaticism in football is a substantial threatening factor for sporting contests and public security. The article analyzes methods for countering and containment of this phenomena, being important for Russia before the 2018 FIFA World Cup.
Objectives The research examines and summarizes foreign and Russian practices of countering radical fanaticism in football, identifies the most effective forms for curbing illegal activities. We articulate and substantiate our own methods in this area.
Methods We apply a systems approach, traditional methods of theoretical research, i.e. deduction, induction, methods of analysis and synthesis.
Results We provide the rationale for a cluster approach to countering radical fanaticism in football. It requires to split the competition process into three structural components – transport, tourism and sports. As part of the clusters, we suggest implementing a set of preventive measures to screen radical fans before football matches. This technique will help to demarcate areas of law enforcement authorities’ responsibilities and duties and timely respond to unlawful activities of radical football fans.
Conclusions and Relevance The proposed model unifies methodological approaches to countering radical fanaticism and consider the specifics of each football match. Our recommendations and conclusions can be used by law enforcement authorities of Russia to deter radical football fans and set up a comprehensive security system for the 2018 FIFA World Cup.


The role of energy in the cooperation between Kazakhstan and the European Union

Ivanov D.A. Embassy of Republic of Kazakhstan in Russian Federation, Moscow, Russian Federation ( ivanov2030@gmail.com )

Journal: National Interests: Priorities and Security, #9, 2017

Importance The European Union (EU) is Kazakhstan's first trade and economic partner despite neighboring markets of Russia and China. The parties have signed the Enhanced Partnership and Cooperation Agreement in 2015 with respect to Kazakhstan's obligations in the Eurasian Economic Union and WTO. Energy is a key element in the cooperation between Kazakhstan and the EU. Both sides are keen to provide energy security. The major part of the Kazakh oil exports goes to Europe. Kazakh crude oil and uranium are the most valuable energy resources for the EU in Central Asia.
Objectives The research provides unbiased information about the current status and prospects for the development of the bilateral cooperation in energy.
Methods The research applies a systems approach and traditional method for comparative analysis, up-to-date statistical data from international and Kazakh sources.
Results I overview the Kazakh oil and gas industry and the European multinational corporations' strategy in the country. I make the first attempt to scrutinize the structure of trade in energy goods, existing barriers that impede a full-fledged Kazakhstan-EU energy dialogue. I thus introduce my own recommendations and describe the role of Russia and China in the Kazakh-European energy cooperation.
Conclusions and Relevance Despite the relatively high level of Kazakhstan's cooperation with the EU in energy, Astana will remain just an alternative energy supplier to Europe, and thus the share of the country's energy supplies is unlikely to increase. The role of Russia and China in the Kazakh energy industry will rise and that of the EU will decline in the future.


The formation and development of an innovation system of agrarian sector of the northern region: Evidence from the Komi Republic

Ivanov V.A. Institute of Socio-Economic and Energy Problems of the North, Komi Science Center of Ural Branch of RAS, Syktyvkar, Komi Republic, Russian Federation ( ivanov.v.a@iespn.komisc.ru )

Ivanova Е.V. Institute of Socio-Economic and Energy Problems of the North, Komi Science Center of Ural Branch of RAS, Syktyvkar, Komi Republic, Russian Federation ( ivanova@iespn.komisc.ru )

Journal: Regional Economics: Theory and Practice, #1, 2017

Subject The article considers the status and trends of development of the innovative system of agrarian sector of the Komi Republic.
Objectives The aim of this paper is to elaborate methodological approaches and practical recommendations on formation and development of an agro-innovation system in the northern region.
Methods For the study, we used a systems approach, based on the transformation of the agri-food sector in a holistic innovation system.
Results We have assessed the innovation activity of the agricultural sector, considered the factors and conditions affecting its innovative development. We developed methodological guidelines forming the agro-innovation system as a set of interacting fields. We propose certain approaches to formation and development of innovation system actors of the agricultural sector, and developed a system's model. As well, we propose forms of interaction between agricultural consulting services and research and educational institutions.
Conclusions and Relevance The supposed events on formation and development of regional agro-innovation systems will help accelerate the creation, commercialization and innovation. The results of this research can be used to support the strategy of innovative development of the agrarian sector, when adjusting the current Government program on development of the agri-food sector and developing a strategy for sustainable development of rural territories of the Komi Republic up to 2030, as well as when implementing the measures to improve the innovation activity of agricultural enterprises and farms of the northern region.


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