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The involvement of insurance companies in the development of pension insurance in the Russian Federation

Kozlova O.N. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( kozlova_o_n@mail.ru )

Chernei D.O. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( danil-ch@mail.ru )

Journal: Finance and Credit, #11, 2019

Subject The article discusses how insurance companies deal with pension insurance, and evaluates key insurance options and respective outcomes, opportunities for further business development.
Objectives Identifying the current issues obstructing the development of the pension system and pension insurance in particular, the study provides the rationale for increasing the involvement of insurance companies in the pension system of Russia and analyzes respective opportunities.
Methods The study employs analytical and statistical methods to analyze key indicators and performance of financial institutions in pension insurance.
Results We review the current state of compulsory pension insurance as a key part of the Russian pension system, determine key aspects of compulsory pension insurance and negative trends, such as the budgetary dependence of the Pension Fund of the Russian Federation on subsidies, drop in the wage replacement rate, stagnating market of non-governmental pension funds. The article also evaluates the performance of insurance companies offering pension insurance plans and provides the rationale for expanding their involvement into the pension system.
Conclusions and Relevance Compulsory pension insurance undergoes continuous reforms, with the primary goal of ensuring decent pensions for people being still not attained. The cumulative portion of pension benefits should be formed not only through non-governmental pension insurance mechanisms, but also involve voluntary schemes. Insurance companies have an extensive experience in life insurance, competitive pension insurance plans for individuals and companies. However, pension insurance accounts for less than one percent of insurance premiums. Operating without the State aid, insurers will not be able to tap their investment potential. They should be engaged in the expansion of pension insurance proposition as part of non-governmental pension mechanisms. Insurers should be allowed to accumulate savings through cumulative pension plans and join compulsory pension insurance plans using their investment capabilities.


Assessing the innovative potential of the region using the cost approach

Fedorova T.A. Higher Technical School Autonomous Non-Commercial Organization for Continuing Professional Education, Tula, Russian Federation ( ftatiana75@mail.ru )

Kozlova N.O. Financial University under Government of Russian Federation, Tula Branch, Tula, Russian Federation ( 95kno@mail.ru )

Journal: Finance and Credit, #11, 2019

Subject The article considers the valuation of innovative potential of the region that enables to manage innovation on the basis of financially sound management decisions.
Objectives We focus on developing a cost approach to region’s innovative potential assessment to justify the funding volumes for Federal and regional programs for innovation-driven growth.
Methods The study employs methods of asset valuation on the basis of income and cost approaches, methods of descriptive statistics, and data analysis.
Results We developed practice-oriented methods for region’s innovative potential valuation. The paper distinguishes between the current and perspective innovative potential. The former one is built, using the existing innovative businesses and services, innovative technologies of management in government and provision of services in the social sphere. The latter – using the intellectual assets created in the region, which have not yet found an investor, the opportunities of inclusion of certain organizations in global and interregional innovative and technological cycles, the planned innovations in administrating authorities and in the social sphere. The paper substantiates approaches to valuation for each component.
Conclusions The offered methodology is more preferable to indexes that are being used now. It enables better management of innovative development of regions, including justification of areas and volumes of financing, and ultimately, contributes to increasing the return on investment.


Provisions, contingent liabilities and contingent assets in group reporting of companies

Kozlova L.R. Saint-Petersburg State University, St. Petersburg, Russian Federation ( lkr_f27@mail.ru )

Journal: International Accounting, #1, 2018

Subject The article makes an attempt to develop recommendations for provisions, contingent liabilities and conditional assets accounting under RAS and IFRS for companies operating in the real economy, based on the survey conducted using the sampling of Top 600 largest Russian companies at year-end2015 by Expert RA.
Objectives The aim of the study is to improve the quality of financial statements of Russian companies prepared under RAS and IFRS to the extent of provisions, conditional liabilities, contingent assets, and to perfect methods of relevant reporting data analysis.
Methods In the research, I applied the method of comparative analysis.
Results The paper presents a comparative analysis of the existing accounting methods for provisions, contingent liabilities and contingent assets under RAS, IFRS and GAAP, namely, systematizes the characteristic features and highlightes the specifics of accounting systems. I examined the impact impact of data on provisions, contingent liabilities and contingent assets on evaluation of financial result of companies and developed recommendations to improve accounting treatment of provisions, contingent liabilities and contingent assets under RAS and IFRS.
Conclusions The offered recommendations may enhance the quality of financial statements of companies operating in financial and real sectors of the economy, as well as the effectiveness of investment decisions based on financial statement data.


Investing Activity of Insurance Companies: Opportunities, Prospects and Development Course

Kozlova O.N. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( kozlova_o_n@mail.ru )

Kalacheva E.A. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( elena-kalacheva@mail.ru )

Kalacheva I.V. Kemerovo State University (KemSU), Kemerovo, Russian Federation ( irinakalacheva@mail.ru )

Journal: Digest Finance, #1, 2019

Subject The research focuses on the investing activity of insurance companies, evaluates development opportunities and interaction with other actors of financial markets.
Objectives The research examines opportunities for investing activities of insurers, substantiates prospects and aspects for further improvement.
Methods We applied analytical and statistical methods.
Results We reviewed the opportunities of the Russian insurers to develop their investing activities, focusing on trends in insurance premiums, growth in insurance reserves and equity, accumulation of capital and premiums in the insurance market, interpenetration of the insurance and banking sectors. The article points out key aspects to invest in and provides the rationale.
Conclusions and Relevance The Russian insurers have good opportunities for investing activities as life insurance reserves and capital increase. Bank deposits will remain the main financial vehicles. The banking sector becomes more reliable and lucrative for insurers, allowing them to make a marketable and reliable portfolio, albeit less profitable. Trust management may take the leas among other services. Optimizing the investment portfolio through trust management, entities will gain a profitable investment option, though a more risk one.


The governmental information resource: A Directory of Occupational Titles

Voloshina I.A. Russian Research Institute of Labor of Ministry of Labor of Russian Federation, Moscow, Russian Federation ( i_voloshina@list.ru )

Kozlova L.V. Russian Research Institute of Labor of Ministry of Labor of Russian Federation, Moscow, Russian Federation ( lidiyakozlova@yandex.ru )

Novikova T.R. Research Financial Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( tnovikova@nifi.ru )

Journal: National Interests: Priorities and Security, #11, 2017

Importance As Russia is on the verge of a new economic development model, there should be an up-to-date directory of professional titles.
Objectives The research comprehensively overviews the content of the Directory of Occupational Titles, theoretical and practical approaches to its formation and its updating mechanism.
Methods We analyze the governmental information resource Directory of Occupational Titles as an important part of the National System of Qualifications in terms of legislative, methodological and technical aspects by monitoring the demand and future of occupations.
Results We analyze the Directory of Occupational Titles, determine its future trend assuming that national policies for social and labor issues and professional training prioritize the improvement of profession and qualification management. The article shows how the data collection and processing procedure can be unified with the uniform research toolkit.
Conclusions and Relevance Based on the Directory of Occupational Titles at the federal level, a professional qualification management toolkit is devised, thus helping all interested parties improve the staff forecast strategy, ensure the continuity and balance of staff training processes for various sectors, areas and types of occupation, and determine whether professional standards, federal education standards and educational programs should be set up and updated.


The issue of founders' financial regulation of the budgetary establishments of housing and communal services in Moscow

Kozlova S.B. Prefecture of Southern Administrative Okrug of Moscow, Moscow, Russian Federation ( sbkozlova@yandex.ru )

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

Subject The article discusses the issue of founders' financial regulation as the most important form of interaction between the executive authorities and State-financed entities in the sphere of housing and communal services of the City of Moscow.
Objectives The aim of the study is to develop scientific and practical provisions on improving the financial interaction of housing and utility sector's budgetary establishments and their shareholders, as well as enhancing the effectiveness of the establishments' budgetary funds to provide public services.
Methods For the study, I used methods of analysis, comparison, specification, and the standard cost method.
Results I systematized the areas of financial interaction between State-financed entities and their founders. I identified specific factors affecting the financing of State-financed entities in the area of housing, and the peculiarities of using the budgetary funds that affect the entities' financial stability. As well, I developed economic standards in financial reservation for the use in the entities' practice, and I propose basic ways of founders' financial regulation.
Conclusions and Relevance Development and improvement of the areas of financial regulation contribute to shareholders' effective control over the budget funds, provide budget savings, and form a system of motivation and incentives for the institutions to manage public finances. Certain laws do limit the founder's intervention in the financial activities of State-financed entities, so some control measures can be implemented on the basis of agreements and, accordingly, be local in nature.


Updating the governmental data source 'Directory of Occupations': Monitoring of qualifications and occupational titles in areas of professional activities

Voloshina I.A. Russian Research Institute of Labor of Ministry of Labor of Russian Federation, Moscow, Russian Federation ( i_voloshina@list.ru )

Kozlova L.V. Russian Research Institute of Labor of Ministry of Labor of Russian Federation, Moscow, Russian Federation ( lidiyakozlova@yandex.ru )

Novikova T.R. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation ( tnovikova@nifi.ru )

Journal: National Interests: Priorities and Security, #11, 2018

Subject The Directory of Occupations is made up and updated by constantly tracing changes in the labor market in terms of quality and quantity. Monitoring professions and qualifications of a certain discipline turns to be the most promising aspect to study, being capable of becoming the basic mechanism for updating the Directory.
Objectives The research represents a comprehensive analysis focused on results of monitoring of professions and qualifications in a certain discipline, theoretical and practical approaches to such monitoring. We also determine whether it is possible to use the results to form and update the governmental data source ‘Directory of Occupations’.
Methods We review basic mechanisms for updating the Directory of Occupations by monitoring professions and qualifications in a certain area.
Results We evaluate future developments and restrictions in the monitoring of professions and qualifications as a basic tool to form and update the Directory of Occupations. We outline the main approaches to studying professions and qualifications in the labor market, controlling and recording changes in the content of professional types, and identifying new types of employment and labor.
Conclusions and Relevance Monitoring of professions and qualifications can be used as a key tool to form and update the Directory of Occupations. Timely and regular updates of the Directory of Occupations will allow to refine the staff forecasting strategies, ensure the continuous and balanced process of staff training in various sectors and disciplines, determine whether it is necessary to set up and update professional standards, federal educational standards and programs.


Investment activity of insurance organizations: Opportunities, prospects, and lines of development

Kozlova O.N. Kemerovo State University, Kemerovo, Russian Federation ( kozlova_o_n@mail.ru )

Kalacheva E.A. Kemerovo State University, Kemerovo, Russian Federation ( elena-kalacheva@mail.ru )

Kalacheva I.V. Kemerovo State University, Kemerovo, Russian Federation ( irinakalacheva@mail.ru )

Journal: Finance and Credit, #9, 2018

Subject This article deals with the issues of investment activity of insurance organizations, estimation of opportunities and prospects of its development, and interaction with other participants of financial markets.
Objectives The article aims to investigate possibilities of investment activity of insurers, substantiate prospects and directions of improvement in connection with development of financial markets and strengthening of mutual interests of their participants.
Methods For the study, we used analytical and statistical methods.
Results The article defines and substantiates the main areas of investment and further development of Russian insurers and other participants of financial markets, banks and mutual funds.
Conclusions Russian insurers have good prospects of investment activity due to growth of insurance reserves on life and equity insurance. Trust management in insurance which has not been developed yet should be a promising direction.


Analyzing an impact of efficiency of the supply chain on corporate sustainable development

Efimova O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( oefimova2002@mail.ru )

Kozlova E.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kozlova.elena.an@gmail.com )

Journal: Financial Analytics: Science and Experience, #47, 2016

Importance The research examines what impact sustainable development factors of supply chain have on general efficiency and corporate development.
Objectives The research analyzes how the efficiency of supply chain influences corporate development.
Methods The methodological framework includes formal logic, systems approach and analysis of statistical data, and expert assessments and designs of the mathematical model.
Results As the research proves, if sustainable development principles are integrated into the supply chain, they will increase its efficiency, influencing corporate operations in sustainable development. We identified and systematized requirements to disclosures on the supply chain in financial statements and provided our advice on the improvement of indicators, evaluated the significance of implementing sustainable supply chain for various companies. We designed a model verifying that efficiency of the supply chain increased and had a positive effect on corporate operations when operations of the supply chain complied with sustainable development requirements.
Conclusions and Relevance Drawing upon economic, environmental and social aspects, the entity may win a number of competitive advantages. The reliable supply chain will create, maintain and increase environmental, social and economic value for all interested parties in the long-run. The findings can be used to take reasonable managerial decisions when sustainable chains are integrated and managed, and sustainable development principles are handled.


The ethics of economic management: Secular and religious aspects

Kozlova S.B. Prefecture of Southern Administrative Okrug of Moscow, Department for Economy and Development, Moscow, Russian Federation ( sbkozlova@yandex.ru )

Journal: Finance and Credit, #43, 2016

Subject The article considers the relationship between spiritual and moral justification of the economy and the basic needs of business entities.
Objectives The paper aims to identify major contradictions of secular and religious spiritual factors in the economy, and to determine the conditions for the integration of economic ethics and Christian ethics.
Methods A comparative historical analysis is the main method of the research.
Results The paper identifies particular ethics views, ideas and attitude towards economy and business from the positions of economic materialism and Christian philosophy. It describes the moral judgment in relation to labor, property, wealth, poverty, inequality, and other economic phenomena and developments proposed by economic and religious ethics. I suggest considering spiritual and moral values as integrating ones for the effect of specific economic and Christian moral standards in the business sphere.
Conclusions Understanding the business and management as phenomena of spiritual life is associated with a specific identity value, i.e. retaining the human dignity (intrinsic merit) and proving its ability to influence economic developments not only from the perspective of pecuniary gain but also as a moral entity capable to perform a positive act of volition against immoral phenomena. The human dignity is seen as a link between the two ethics, because the actions of economic agents, if motivated by the highest value, become morally desirable and play a constructive role in the formation of the ‘social nature’ of a human being.


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