Аnnotation English № 5(11) – 2012 | Инновационное развитие экономики

I. INNOVATIONS IN BUSINESS

1.1 Baranova M.I. PRECONDITIONS OF ECONOMY’S INNOVATIVE DEVELOPMENT

Baranova Marina Iosifovna, PhD student, Master of Economic Sciences, The Institute of System Research in Agroindustrial Complex of NAS of Belarus, Belarus, Minsk, E-mail: marine13@tut.by.

Annotation: Article deals with examination of the problem of innovation development of economy (IDE). Objective prerequisites for innovative economic development has been analyzed and offered their classification. Theoretical and conceptual approaches of IDE have been systematized, their strengths and weaknesses have been identified, shows the abilities of their application. A model has been developed and given the author's definition of IDE.

Key words: innovation development of economy, preconditions, theoretical and conceptual approaches, innovative economic development model

II. Budgetary and tax policy

2.1 Slobodchikov D.N. CONCEPT OF Intergovernmental Relations and the budgeting process

Slobodchikov Denis Nikolaevich, PhD, A.P. chair of Economics Eastern Federal University, Russia, Dalniy Vostok, E-mail: nkc.yola @ gmail.com

Annotation: In the article solves the problems of the study of theoretical positions in the field of fiscal federalism are considered principles of the program budget. With particular attention paid to the evolution of methodological approaches to the analysis of the problems described above, the comparison features to address these issues in the early papers (often already become "classic") and in the current studies using international experience.

Keywords: program budget, intergovernmental transfers, the budget process.

2.2 Astafieva A. Y., Roslyakova N.V. SOME ACCOUNT budgetary obligations arising under government contracts, and other agreements

Astafieva Angelina Yurievna, Head of expenditure The Federal Treasury in the Republic of Mari El, Russia, Yoshkar-Ola, E-mail: inform@kazna.mari.ru

Roslyakova Nadezhda Valerievna, Deputy Head of the expenditure, The Federal Treasury in the Republic of Mari El, Russia, Yoshkar-Ola, E-mail: inform@kazna.mari.ru

Annotation: The features of accounting territorial bodies of the Federal Treasury budget obligations of recipients of the federal budget.

Keywords: budget commitments, government contracts, agreements, court orders, information on Budgetary commitments, information on government contracts, requests for payment of monetary obligations, site procurement.

2.3 Safina T.A. TAX INFLUENCE FOR OIL AND PETROLEUM PRODUCTS PRICE

Safina Tatiana Aleksandrovna, A.P. chair of Information Technology Security, ANO VPO Interregional Open Social Institute, Russia, Yoshkar-Ola, E-mail: info@mosi.ru, kolsaf.714@list.ru

Annotation: Investigated how dependent folding retail prices of Russian oil from taxation

Keywords: Gasoline sales volume, revenue per petrodollar and taxation

2.4 Petrova A.N. REFORMING of budget accounting

Petrova Anna Nikolaevna, PhD, A.P. chair of Accounting and Auditing FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@ gmail.com

Annotation: The article is devoted to the reform of accounting in the public sector, an overview of the changes in the new regulations on fiscal accounting.

Key words: reform, fiscal relations, fiscal accounting.

2.5 Khairova M.A. DEVELOPMENT OF VAT IN RUSSIAN FEDERATION.

Khairova Margarita Aleksandrovna, PhD student,, chair of «Tax and Taxation», FSBEI HPO «Volga State Technological University», Yoshkar-Ola, Russia,
E-mail: akhairov@mail.ru

Annotation: The paper under discussion covers the area of taxation and deals with the problem of the formation of VAT in the Russian Federation. In this article changes of VAT legislation from1991 to 2012 are analyzed, and also identified prospects for further improvement of VAT in accordance with the provisions of the tax policy.

Keywords: value-added taxes, VAT legislation, tax policy

2.6 Chelpanova L.V. Institutional approach to the concept of fiscal relations

Chelpanova Lilia Vyacheslavovna, PhD student,, chair of «Tax and Taxation» FSBEI HPO «Volga State Technological University», Russia, Yoshkar-Ola, E-mail: Liliyacel@mail.ru

Annotation: This article analyzes the tax relations. The article analyzes the concept of tax legal entities, with emphasis on the rights and obligations as subjects of the tax law, and the rights and obligations of taxpayers arising from tax relations.

Keywords: tax, tax legal party, the taxpayer, the tax authorities, the rights and obligations of the tax authorities, the rights and obligations of the taxpayer, the legal personality, legal capacity, legal facts.

III. Accounting and analysis in business management

3.1 Hinkanina L.A. CENSUS as a primary source of statistical information on POPULATION

Hinkanina Lidia Aleksandrovna, PhD, A.P. chair of Accounting and Auditing FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@ gmail.com

Annotation: The article defines the role of the Census as the primary source of statistical information. Discloses a procedure for conducting the census in Russia, the comparative analysis of census for Canada and Russia.

Keywords: population census, statistics.

3.2 Tereshina V.V. METHODS OF THE MORPHOLOGICAL ANALYSIS

Tereshina Vlada Valerievna, PhD, A.P. chair of Accounting and Auditing FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@ gmail.com

Annotation: The article describes the method of morphological analysis for a better understanding of the problem and the correct choice of the solution. Are indicators of morphological analysis and the technology of its gradual implementation.

Keywords: method, the choice of solutions, morphological analysis, display, techno-logy.

3.3 Kalinin A.M. Restrictions on the Use of marginal analysis (CVP-ANALYSIS) MOB-IN SOLVING PROBLEMS.

Kalinin Andrei Mikhailovich, PhD, auditor of the "Creation and Development", Russia, Moscow, E-mail: nkc.yola @ gmail.com

Annotation: The possibility of determining strategic fit and the possibility in principle the transfer of production (performance / delivery) of goods (works / services) as a set of business processes an external provider (contractor / performer) based tools CVP-analysis.

Keywords: CVP-analysis, business process outsourcing options.

3.4 Derevyashkin S.A. METHODICAL INSTRUMENTS FOR THE ANALYSIS OF ENTREPRENEURIAL RISKS

Derevyashkin Stepan Anatolievich, Ph.D., Art. Lecturer of Accounting and Audit chair, FSBEI HPO “Volga State Technological University”, Russia, Yoshkar-Ola,
E-mail: nkc.yola@gmail.com

Annotation: In the particular paper on the ground of basic risk analysis methods’ research in modern circumstances suggested and developed the system of indicators of risk evaluation, sequence and content of entrepreneurial risks’ analysis. The offered approach helps to define the aggregate effect of different risks’ consequences to the capital of organization.

Key words: risk, accounting, analysis, instruments, capital.

3.5 Myskina E.N. MANAGEMENT ACCOUNTING COMPANY. INVESTING ACTIVITIES

Myskina Ekaterina Nikolaevna, PhD student, chair of Accounting and Auditing FSBEI HPO “Volga State Technological University”, E-mail: nkc.yola@ gmail.com

Annotation:The article describes the features of management accounting and control investments.

Keywords: management accounting, investment, budgeting

3.6 Shlychkov D.S. DEPARTMENT OF THE COST OF PRODUCTION UNDER THE PRODUCT LIFE CYCLE

Shlychkov Dmitry Sergeevich, PhD, A.P. chair of Accounting and Auditing, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@ gmail.com

Annotation: The paper deals with calculation of the cost of production and cost management for the industrial enterprises in particular for companies producing products made of metal powders. We consider both traditional and modern methods of calculation applicable at all stages of product life cycle.

Key words: cost management, product life cycle, accounting methods and calculation, powder metallurgy.

3.7 Klyuev I.V. OPTIMIZATION OF LOAN PORTFOLIO AS A BASIS FOR EFFECTIVE IMPLEMENTATION OF CREDIT POLICY

Klyuev Igor Viktorovich, PhD, A.P. chair of "Accounting and Auditing", FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: igor_mail01@mail.ru

Annotation: Deals with the problems of balance credit policies of commercial banks based on the prediction of the loan portfolio.

Keywords: loan portfolio, credit policy, credit process.

3.8 Bazhenova V.I. The evaluation of the liquidity and solvency of a lease company

Bazhenova Vera Igorevna, PhD student, chair of Accounting and Auditing, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@ gmail.com

Annotation: The balance structure of a lease company is considerably different from the balance of other commercial organizations, which is connected with the refection methods of lease operations. In this context the usage of the traditional approach of liquidity and solvency evaluation does not allow the external and internal users of the accounting and financial statements to get the objective and true information about the financial position of the organization. This article offers the methods of estimation of efficiency of the liquidity and solvency according to the data of the analytical balance and the transformation of the affects factor according to the degree of the liquidity and liabilities factors to the payment period.

Key words: lease, the evaluation of the liquidity and solvency, the methods of transformation.

3.9 Borodulin A.N. DYNAMIC MODELS OF ANALYTICAL AND CONTROL support MANAGEMENT

Borodulin Aleksey Nikolaevich, PhD, A.P. chair of "Accounting, Analysis and Audit", Tver State Technical University, Tver, Russia, E-mail: bor74@mail.ru

Annotation: In article features of working out of models of distribution of resources in a operation control of the enterprises and the organizations on the basis of adaptation of mathematical apparatus of mechanical principles of movement are considered.

Keywords: mathematical simulation, dynamic models, networks of distribution of resources, operation control.

IV. reporting of the organizations

4.1 Yakovleva L.Y. METHODOLOGICAL FOUNDATIONS OF TRANSFORMATION statements of Russian organizations in accordance with the international standard

Yakovleva Liliya Yakovlevna, PhD, A.P. chair of "Accounting and Auditing", FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@gmail.com

Annotation: The article describes the approaches to the transformation of the financial statements of Russian organizations in accordance with international standards, given group differences between domestic ¬ mi accounting regulations and IFRS.

Key words: transformation, transparency, accountability, indexing, inflation.

4.2 Ovechkina O.N. DISCLOSURE OF CASH FLOWS In accounting (financial) statements of the organization

Ovechkina Olga Nikodimovna, PhD, A.P. chair of "Accounting and Auditing", FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@gmail.com

Annotation: In the article the importance of providing information about the cash flows in the financial (accounting) statements of the organization, the features of the positive and negative changes in the new form of cash flow are disclosed terms and disclosures of cash flows in the financial (accounting) statements of the organization .

Keywords: cash flows, accounting reports.

4.3 Motorin A.L. REFLECTION OF THE SEGMENT INFORMATION IN REPORTING OF JOINT STOCK COMPANY

Motorin Anton Leonidovich, PhD, A.P. of Accounting and Audit chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: motal@mail.ru

Annotation: The paper analyzes the requirements of regulations on accounting for the deconsolidation of segment reporting. Disclosed criteria for identifying reportable segments of a homogeneous group of segments, the requirements for the content of the information disclosed in the financial statements, the indicators to be disclosed for each reportable segment. Sequential release of reportable segments and the disclosure of information on them in accordance with RAS 12/2010.

Keywords: accounting (financial) statements, joint stock company, segment information.

V. Audit and Control

5.1 Bychkova S.M., Itygilova E.Y. PROBLEMS OF DISCIPLINARY LIABILITY OF AUDITORS IN RUSSIA

Bychkova Svetlana Mikhailovna, The Doctor of Economics, Professor, Head. Department of Economic Analysis and Finance in Agribusiness Chair, Saint Petersburg State Agrarian University, Russia, Saint-Petersburg, E-mail: smbychkova@mail.ru

Itygilova Elena Yurievna, PhD, Art. Lecturer of Accounting, Analysis and Auditing Chair, East Siberian State Technological University, Russia, Saint-Petersburg,
E-mail: e_itygilova@mail.ru

Annotation: The article describes some problems of application of disciplinary measures to auditors and audit firms - members of self-regulatory organizations. It includes an attempt to determine the basis of professional responsibility in the field of auditing, to reveal the concept of disciplinary action in the context of professional auditing and acting mechanism of disciplinary exposure, depending on the types of disciplinary subjects of auditing.

Keywords: disciplinary responsibility, auditing, professional liability, professional standards.

5.2 Verkeeva E.V. CONTROL AS PART OF CORPORATE BUSINESS SYSTEMS

Ekaterina Vladimirovna, PhD, Art. Lecturer of Accounting and Auditing Chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola @ gmail.com

Annotation: The article presents the characteristics of corporate form of business organization. Examines the role and forms of control in the management system. The urgency of the internal audit system in the management of large business. The content of the control of internal audit in government. The interrelation of the internal audit functions of management and internal control system. The description of the objectives of internal control.

Keywords: corporation, management, financial control, internal audit

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5.3 Leukhina T.L. ASSESSMENT OF control environment as an element of internal control of capital reproduction in an audit

Leukhina Tatyana Leonidovna, PhD student, Art. Lecturer of Accounting and Auditing Chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia

E-mail: nkc.yola @ gmail.com

Annotation:In the article the features of evaluating the effectiveness of the internal control system of reproduction of capital. Represented areas of testing, described an approach to the assessment of the control environment in the course of the audit of capital reproduction.

Keywords: continuity, the reproduction of capital, internal controls, audit.

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VI. INNOVATIONS IN EDUCATION

6.1 Ushakov I.P. To THE question OF the validity of selection and evaluation of effective use of modern educational technology in EDUCATIONAL PROCESS TRAINING Bachelor of 080100 Economics

Ushakov Ivan Petrovich, PhD, A.P. of Accounting and Audit chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia,
E-mail: nkc.yola@gmail.com

Annotation: The questions related to the selection of educational technologies in the discipline of education programs Bachelor of Economics. In particular, we distinguish types of modern educational technologies: methodological, strategic, tactical, given their characteristics.

Keywords: BA, economics, educational technology, quality control.

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ANNOTATION TO THE ARTICLES

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