Аnnotation English № 1(7) – 2012

I. INNOVATION AND BUSINESS DEVELOPMENT

1.1. Melnik M. V. COMFORTABLE ENVIRONMENT FORTHE DEVELOPMENT OF SMALL BUSINESS

Melnik Margarita Viktorovna, Doctor of Science, Economics, Professor of FSEBI HPO Finance University under the Government of the Russian Federation Moscow, Russia, E-mail: eaa@fa.ru

There are problems of small businesses in Russia, directions of this development connected with the subcontracted relations of large enterprises with small ones, organizing the technical support, involving the small enterprises in a production cycle and service trade of large-scale industry reviewed. The factors of successful development of small-scale enterprises are analyzed. They are: application of franchising contracts, development of the state support for small-scale business at the regional level, stimulation of connections between small business and large-scale industry, creation of networking territory-related operating structures.

Key words: small business, real sector of economy, contract manufacturer, large enterprises, development factors.

2.1. Gorbunova A. V. EFFECTIVIZATION-DIRECTED IN A REAL SECTOR OF ECONOMY ARRANGEMENTS AND TOOLKITS WORKING OUT

Gorbunova Anastasia Vladimirovna, Financial Expert of Separate Division in Arkhangelsk  of OOO (Limited Liability Company) “TSKA Nashe Budeuscheye” Arkhangelsk, Russia, E-mail: gorbunova.wife@yandex.ru

The new approach to the determination of rate for net return from forest land is reviewed. That is a variant involving the charging for wood resources not only from lumberers but also from pulp-and-paper, wood-working and other enterprises using raw wood.

Key words: forest administration, forest exploitation, rent, natural resources, resource appraisal.

2.2. Kupreev V. V. METHODICAL FOUNDATIONS OF INNOVATIVE ACTIVITY EVALUATION OF BUSINESS ENTITIES

Kupreev Vasily Vladimirovich, Post-Graduate of Department of Economics of the Faculty of Finance and Economics of FSEI HPO of Moscow region Korolev Institute of Management, Economics and Sociology, Korolev, Russia, E-mail: andrushko@kimes.ru

There are methodical approaches reviewed. They are: formal, resource unprofitable and results operated on the evaluation of the innovative activity, the degree of interaction between different methodical data; different and sufficient conditions of the steady economical development determined.

Key words: innovative activity, evaluation, methodical approaches, models, economical development

2.3. Lisovskaya I. A., Marchenko M. V. WEB SHOP: VIRTUAL ORGANIZATION OR REAL BUSINESS?

Lisovskaya Irina Anatolyevna, Doctor of Science, Economics, Professor of Department of Accounting, Business Economics and Audit of the Faculty of Finance and Banking Management of FSEI HPO Russian Presidential Academy of National, Economy and Government Service, Moscow, Russia, E-mail: lisovskaya@bk.ru

Marchenko Mariya Valentinovna, Technical Director of OOO Limited Liability Company) Vybor, Applicant, E-mail: masha_marchenko@rambler.ru, Moscow, Russia

There the maintenance of virtual organizations in web shops-forms is disclosed. The most significant features of web shops characterized and the set of web-trade operations is reviewed.

Key words: web shop, virtual market, features, trade organization.

2.4. Popkova E. G., Volkov I. A. ELECTIC INDUSTRY AS A POINT OF INCEASE IN STAGNATION PERIOD

Popkova Elena Gennadyevna, Doctor of Science, Economics, Professor of Department of FSBEI HPO Volgograd State Technical University, E-mail: 210471@mail.ru, Volgograd, Russia.

Volkov Ivan Aleksandrovich, Post-graduate Student of Department of International Economics and Economic Theory of FSBEI HPO Volgograd State Technical University, E-mail: volkof.ivan@gmail.com.

There significance of energy engineering branches as points of increase of regional development is disclosed, their relative independence from stagnation in other industry-specific markets is demonstrated.

Key words: energy industry, a point of increase, entrepreneurial security.

2.5. Yukhtanova Y. A., Golotina Y. A. METHODICAL ISSUES CONCERNING THE EVALUATION OF LABOUR SUPPLY IN THE FRAMEWORK OF RESEARCH OF ECONOMPICAL STRENTHG OF AN ENTERPRISE

Yukhtanova Yulia Aleksandrovna, Ph.D. in Economics, Assistant Professor of Department of Accounting and Analysis and Audit FSBEI HPO Tyumen State University

Golotina Yulia Andreyevna, Candidate for a Master's Degree of Department of Accounting and Analysis and Audit FSBEI HPO Tyumen State University, Tyumen, Russia, E-mail: analiz@utmn.ru.

The content of the category «labor supply» is investigated and its components characterized.  The application of the various methods for evaluation of the labor supply is reviewed.

Key words: labor supply, quantitative characteristics, quality, evaluation method.

III. MANAGEMENT. FINANCIAL AND INVESTMENT POLICY OF ORGANIZATIONS

3.1. Gusev A. Y. LEASING IN AGRARIAN SPHERE OF REGIONAL ECONOMY

Gusev Andrey Yuryevich, Ph.D. in Economics, Assistant Professor of Department of Finance and Credit of FSBEI HPO Ryazan State Agrotechnological University named after P.A. Kostylev, Ryazan. Russia, E-mail: university@rgatu.ru.

Further development of Russian agrarian leasing should be based on improvement of economic intercourse between lessor and lessee. Such form of economic intercourse should be supported by the state financially at the present stage. Relations among the participants of leasing deal must be equal and effective mutually. The improvement of contract relations among the subjects of leasing deal is the most important part in solving this problem. Leasing relationship mechanism should be about the creation of manufacturers representations of farm machinery, that reduces the leasing «cost» for agricultural enterprises.

Key words: financial leasing, lease payment, agro leasing, leasing contract.

3.2. Smirnov V. V. ESTIMATION OF APPLICATION EFFECTIVENESS OF STATE FUNDS AT INDUSTRIAL ENTERPRISES OF VARIOUS PROPERTY FORMS

Smirnov Valeriy Valeryevich, Ph.D. in Economics, Assistant Professor of Department of  FSEBI HPO Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: valeryvsmirnov@rambler.ru

The approaches to the estimation of application effectiveness of state funds by industrial enterprises on basis of the financial accounting information are reviewed. The process of effectiveness control of state funds application is characterized.

Key words: state funds, financial accounting, application effectiveness, estimation, control.

3.3. Shvetsov A. V. TERRITORIAL FEATURES OF FINANCING THE PROJECTS WITH USING STATE PRIVATE PARTNERSHIP

Shvetsov Andrey Vladimirovich, Ph.D. in Economics, Assistant Professor of Department of Information Management System in Economic FSBEI HPO Mari State Technical University, Yoshkar-Ola, Russia, E-mail: shvetsoff@rambler.ru

The article is about analyzing the application of state and private partnership mechanism in separate subjects of the Russian Federation. The importance of using such a way is stressed. The conclusions about practicability of attracting bigger amount of private funds  for implementation of  social and economical projects are drawn.

Key words: state and private partnership, financing and co-financing, investment project, regional features, state-and-private partnership.

3.4. Shpitonkova E. V. ANALYSIS AND ESTIMATION OF INVESTMENT PROJECT EFFECTIVENESS 

Shpitonkova Elena Vladimirovna, Post-graduate of Department  of Innovative Management FSEBI HPO Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: ea@fa.ru

The approaches to the definition of the effectiveness and necessity of their differentiation for the definition are investigated. They are: effectiveness, efficiency and economic feasibility. There project effectiveness is defined; types of effectiveness and estimation methods are characterized.

Key words: investment project, project estimation, estimation methods, indices of effectiveness

IV. Development of budgetary and tax policy

4.1. Khanafeyev F. F. TAX ADMINISTARTION AS A BASIC DISCIPLINE OF BACHELORS OF TAX AND TAXATION DEGREE PROGRAM

Khanafeyev Farid Faizrakhmanovich, Doctor of Science, Economics, Professor, HoD of Tax and Taxation of FSEBI HPO Mari State Technical University, Yoshkar Ola, Russia, E-mail: u12@r12.nalog.ru

The topical issues of higher education concerning the transition to the two-level educational program for a bachelor and master degree of tax and taxation-oriented are reviewed.   Allocation of Tax and Taxation discipline as a leading educational Bachelor program is explained.

Key words: level-program, profile, educational standard, tax administration, fields of tax administration.

4.2. Shvetsov Nickolay Mikhaylovich INDICATORS OF INVESTMENT POLICY AND CHARACTERISTICS OF FACTORS INFLUENCING ON ACCOUNTING MANAGEMENT

Shvetsov Nickolay Mikhaylovich, Doctor of Science, Pedagogic, Professor of Department of Management FSEBI HPO Mari State University, Yoshkar Ola, Russia, E-mail: rector@mosi.ru

There are criteria of the classification of investment and investment policy characteristics reviewed in the article. The requirements to the different kinds of investment portfolios are stressed and approaches to the evaluation of the investment portfolio according to return and risk levels are characterized.

Key words: investments, portfolio theory, investment portfolio, evaluation, risk situations.

4.3. Mamedov D. A. ECONOMICAL ESSENCE OF REAL-ESTATE PROPERTIES  FROM A  PRESPECTIVE OF NOMINAL CAPITAL THEORY

Mamedov Davyd Adalyatovich, Assjunct of the Faculty of Educational Research and Scientific  Personnel Training of  FSKEI HPO Moscow University of Internal Affairs Ministry, Moscow, Russia, E-mail: davbid02@gmail.com.

There are opinions of outstanding scientists about the characteristics and economical essence of «real estate» category from nominal capital theory position reviewed. The main estate classification is represented according to German accountant school. The issue of companies' discarding property estimation is placed in the clearest light.

Key words: real estate, nominal capital theory, real estate tax, property tax.

V. ACCOUNTING, AUDIT AND CONTROL IN INNOVATIVE ECONOMY

5.1. Viktorova N. V. DISCOUNTING BY PURCHASE COST REDUCTION OF GOODS AND THEIR IMPACT ON ACCOUNTING SYSTEM

Viktorova Natalya Vickorovna, Senior Teacher of Department of Accounting, Analysis and Audit of FSBEI HPE Tyumen State University, Tyumen, Russia, E-mail: analiz@utmn.ru

Peculiarities of retailing sale, presented with goods, and discounting conditions are reviewed. The requirements of inventory accounting at all prices are reflected, the features of sold no-frill goods accounting and their VAT taxation are stressed.

Key words: retail trading, goods, discount types, bonus, credit invoice, accounting system

5.2. Zyleva N. V. THE IMPACT OF EXPLORATION WORK OF THE REGIONAL  EXPLORATION ON MANAGEMENT ACCOUNTING ORGANISING

Zyleva Nataya Vicktorovna, Senior Teacher of Department of Accounting, Analysis and Audit of FSBEI HPE Tyumen State University, Tyumen, Russia, E-mail: analiz@utmn.ru

The specificity of exploration work is characterized; regional, prospecting and evaluation and exploring stages of exploration works are determined; for which within the management  accounting system  problems and requirements to the information are defined.

Key words: exploration process, stages, oil-and-gas content, oil-and-gas accumulation area, natural resources, management accounting, cost accounting.

5.3. Rzhavina Y. B. PRINCIPLES OF INTERNAL CONTROL ORGANIZATION AND THEIR INTERRELATION WITH RISK MANAGEMENT IN THE CONTEXT OF TRADE PHARMACEUTICAL COMPANIES

Rzhavina Yuliya Barievna, Applicant of Department of Accounting and Audit of FSEBI HPO Mari State Technical University, Yoshkar-Ola, Russia, E-mail: barievna1@rambler.ru

New conditions of economic management based on legitimacy and features of exchange relations require quite a new approach to management process of trade pharmaceutical companies. Internal control conception is fundamental for making viable solutions and actions  under the conditions of indefiniteness and risk. There principles and problems of internal control, elements of internal control system adjusted for specify of trade pharmaceutical company activities  are reviewed; close interrelation with risk management is defined.

Key words: pharmaceutical activity, management, internal control, control efficiency, efficiency principles, risk management.

5.4. Trapeznikova N. G. ACCOUNTING CHARACTERISTICS OF PACKING AND WRAPPING MATERIALS AT THE TRADE COMPANIES

Trapeznikova Natalya Gennadyevna PhD in Economics, Assistant Professor of Department of Management and Industrial Engineering of FSBEI HPE Moscow State Textile University named after A.N. Kosygin, Moscow, Russia, E-mail: nata-trapeznikova@yandex.ru

The issues of reflection of packing business record concerning the classification, assessment of packing materials for the purposes of accounting and taxation management with the features of deposit-paid container accounting are reviewed.

Key words: trade company, container, container classification, packing materials accounting, assessment.

5.5. Yushkova S. D. INNOVATIVE TOOLTKITS FOR THE PURPOSES OF CONTROL (THROUGH THE  EXAMPLE OF BANKING)

Yushkova Svetlana Dmitrievna, PhD in Economics, Assistant Professor of Department of Audit and Control of FSEBI HPE   Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: ea@fa.ru

There are standardization principles relating to (scientific) theory given, the process approach for the purpose of management and control through the example of banking quality standards is analyzed.

Key words: standardization, quality standards, control system, banking, process approach, process maturity level, benchmarking, reengineering.

6. INTERNATIONAL STANDARDS AND ACCOUNTING OF ORGANIZATIONS

6.1. Isakova S. A. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS FORMATION AT KAZAKHSTAN ORGANIZATIONS

Isakova Sara Abdirashidovna, Postdoctoral student of Department of Accounting of FSEBI HPE   Finance University under the Government of the Russian Federation Moscow, Russia, E-mail: sara_is@mail.ru

The features of consolidated financial statements formation at Kazakhstan organizations while transferring to the  international standards of financial statements are reviewed in the article.

Key words: consolidated statements, central-office company, subsidiary company, adjustment of statements.