Аnnotation English № 2(8) – 2012

Gryaznova A.G. ADDRESS TO THE READER 

 

I. INNOVATION POLICY OF THE STATE

1.1 Melnik М.V. MANAGERIAL INNOVATIONS AND THEIR ROLE IN THE DEVELOPMENT OF ECONOMY

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

The necessity of managerial decision innovations is based with the purpose of successful realization of the product and technological innovations. Development trends of innovative structure objects, forms of economic relations among enterprises are reflected. Development of strategic recording and analysis. Introduction of comprehensive control system.

Key words: innovative development, managerial decisions, product innovations, technological innovations, control.

 

 

1.2 Smirnov А.А. Role of innovative activity in development of economy of regions

Smirnov Anatoliy Anatolievich, Doctor of, Science, Economics, Head of Department "Organization and Management" FSBEI HPO "Mari State University" Yoshkar Ola, Russia

"Innovation process" term characteristics and its interrelation between innovative cycles are represented on basis of analysis of foreign and Russian economists’ perspectives. The structure of innovative cycle phases in the innovative process of economic entities of current and financial sector of economy is offered. Origin, functioning, development, transformation and diversification reasoning is exposed.

Key words: innovative activity, competitiveness, innovative cycle.

 

 

1.3 Khrushchev R.V. ANALYSIS AND MANAGEMENT OF INNOVATIVE DEVELOPMENT OF FEDERAL PURCHASING SYSTEM

Khrushchev Roman Vitalievich, Ph.D. in Economics, Senior Researcher of FSSI "Institute of Macroeconomic Research of MEDT of Russia",
E-mail: khrushchevrvmacroeconomics@yandex.ru

The effectiveness criteria of expenses for innovative development in terms of making information-oriented society in Russia are described in the article. The analytical procurement of public purchasing, focused on innovations is represented. The identity of authority economic analysis focused on the development of innovative processes is revealed. The issues of analytical modeling on basis of games theory are reviewed.

Key words: innovative development, public purchasing, planned effectiveness, economical efficiency, social effectiveness, authority economic analysis, games theory, chaology.

 

 

1.4 Safronov А.V. Determination of priority guidelines of Moscow investment expenditure taking into account the activity of private investors

Safronov Aleksey Vasilievich, Postgraduate of Moscow City University of Management of Moscow City Government, Chief Inspector of Chamber of Control and Accounts of Moscow. Moscow, Russia, E-mail: aleksei.safronov@mail.ru

The investment activity of Moscow is characterized in the article. The results from the analysis of data concerning investment volume into equity of Moscow broken down by All-Russian Classifier of Economic Activities (bidigitate) levels for 2005-2010 are represented. The author worked out the "investment impulse" index, allowing to range the activity categories based on both reached investment volumes and their further growth. The results of application of this approach are represented in the article.

Key words: investment, investment valuation, investment impulse, activity categories.

 

 

1.5 Gusev А.Y. PRIORITY GUIDELINES OF INVESTMENT ACTIVITIES IN RURAL SECTOR OF ECONOMY SECTOR IN RYAZAN REGION

Gusev Andrey Yurievich, Ph.D in Economics, Assistant Professor, FSBEI HPE Ryazan State Agrotechnological University, Ryazan, Russia, E-mail: a.y.gusev@mail.ru

Reforms of 90ths resulted in complex situation in diary breeding of Ryazan region, particularly, in disinvestment into this branch. This process was accompanied by decline in overall milk and dairy products production and by livestock reduction of cattle. The increase in milk production in region one must be realized with the use of investment resources provided by purpose-oriented programs of branches development and with the use of equity capital. The feature of investment process consists of definite borders and there is a time point when investment efficiency decreases. As an indicator of investment economical effectiveness one should estimate an "investment increase" index as a mark on weakening or strengthening of investment activity.

Key words: investment, diary breeding, purpose-oriented program of branches, investment project, stock breeding complex, effectiveness of investment increase, indicator of investment activity.

 

 

1.6 Sukhov N.E. CLASSIFICATION OF INNOVATIVE PROJECTS

Sukhov Nikita Eduardovich, Postgraduate of the Department of Mathematical Modeling of Economic Process, FSEBI HPO Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: nesuhov@gmail.com

There economists perspectives concerning "innovation" term are analyzed, approaches to innovation classifications are revealed. Authors’ definition of "innovation" category is offered.

Key words: innovation, classification, innovative project,

 

 

1.7 Shaidurov А.О. UNIVERSAL AND RUSSIAN APPROACHES TO PROJECT FINANCING

Shaidurov Andrey Olegovich, Postgraduate of the Department of Accounting, Audit and ADP of FSEBI HPE "Kuban State University, Krasnodar, Russia,
Е-mail: a_shaydurov@mail.ru

The development of international economy changed its financial capability. In the meantime economy can develop not only based on its equity capital but involving borrowed capital into projects. It became possible due to the development of banking credit in general and project financing in particular. We will attempt to review the universal and Russian approaches to project financing.

Key words: project financing, the Russian approach, the universal approach.

 

 

1.8 Kavelina P.N. DEVELOPMENT OF ENTERPRENERSHIP INDER THE CONDITIONS OF ECONOMIC CONVERSION

Kavelina Polina Nickolaevna, Postgraduate of the Department of Accounting, Audit and ADP of FSEBI HPE "Kuban State University, Krasnodar, Russia, Е-mail: pk989@mail.ru

Under the conditions of reforming the Russian accounting, its convergence to international standards of financial reporting there is a necessity in receiving information presenting financial position and the results of Russian organization activities fairly. This problem is especially acutely showed in the modern period of convergence of international economic systems. That is in particularly for Russia under the conditions of joining the International Trade Organization. Different aspects of possible position strengthening for small enterprises reviewed, the most effective ones are determined in current research. The conclusion is drawn about the necessity of raising the level of responsibility in all life spheres under the conditions of economic convergence for small business, for maintaining competitiveness. But an emphasis should be put on accounting-record keeping and restoring, that will allow taking right management decisions.

Key words: economic conversion, small and medium business, individual businessman, competitiveness, accounting, financial reporting, managerial decisions.

 

 

1.9 Kerimov V.V. LEGAL REGULATION AND CONTROL OF INTELLECTUAL PROPERTY IN INNOVATION-DRIVEN ECONOMY

Kerimov Viugar Vagifovich, Senior Lecturer of the Department of Financial Law of FSEBI HPE Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: vyugar@yandex.ru

The entity of intangible assets (IA) on basis of commercial acts is analyzed and the conclusion about unhomogeunity of different kinds of company assets governed by legal IA treatment is drawn. The features of intangible assets audit as one of control means of intellectual property are reviewed.

Key words: intellectual property, intangible assets, law treatment, audit.

 

 

1.10 Chkhutiashvili L.V. ESTIMATION OF ECONOMIC DAMAGE BY ENVIRONMENTAL DISTURBANCES UNDER CURRENT CONDITIONS OF INNOVATIVE DEVELOPMENT OF RUSSIAN FEDERATION

Chkhutiashvili Lela Vasilievna, Ph.D. in Economics, Senior Lecturer of the Department of Economy of FSBEU HPE Moscow State Law Academy named after O.E. Kutafin, Moscow, Russia, E-mail: lela@mail.ru

The role of environmental audit in estimation of economic damage is reviewed in the article. The approaches to estimation of damage in environmental auditing are reviewed. The group of economic instruments used in environmental policy is represented on basis of economic devices worked out by international community.

Key words: environmental threats, environmental factors, economic instruments.

 

 

II. Budgetary and tax policy

2.1 Mikheeva Т.N., Kazakovsteva М.V. Methodical Toolkit of Business Solvency Estimation of Income Basis of the Regional Budget

Mikheeva Tatyana Nickolaevna, Doctor in Juridical Science, Professor of FSBEU HPE Mari State University, Yoshkar Ola, Russia, E-mail: miheeva_tn@energy.mari.ru

Kazakovsteva Marina Vadimovna, Ph.D. in Economics, Assistant Professor of the Department of Tax and Taxation of FSBEU HPE Mari State Technical University, E-mail: marina290576@mail.ru

The issues of business solvency estimation of revenue side of the budget of Russian Federation subjects are exposed in the article. The current estimation procedures are analyzed, the community of used criteria and methodical stages are revealed.

Key words: business solvency, estimation procedure

 

 

2.2 Kazakovsteva М.V. Concerning the Ways of Budget Equity of the Russian Federation Subjects Provision

Kazakovsteva Marina Vadimovna, Ph.D. in Economics, Assistant Professor of the Department of Tax and Taxation of FSBEU HPE Mari State Technical University, E-mail: marina290576@mail.ru

The problems of budget equity of the Russian Federation subject’s provision are determined and the ways of their possible solutions are offered. The treatment of income and expenses between the budgets levels of the Russian Federation is described, the problems of the Russian Federation budget imbalance are determined. The opportunity of dotation application for budget equity providing under the conditions of economic imbalance and permanent legislative development is discussed. The budget balance is mentioned to be the duties of the Russian Federation subjects and of local government institutions, so the priority liability of authorities is strengthening of budgets income basis of regional and local levels. Firstly, it is connected with its own taxable capacity buildups of regions and, secondly with reliable, transparent, stable, ex ante dotation’s system oriented to fiscal capacity equalization of the Russian Federation subjects.

Key words: the budget equity of the Russian Federation subjects, regional taxable capacity, financial assistance to regional budgets, dotations for fiscal capacity equalization of the Russian Federation subjects.

 

 

2.3 Balakyn А.P. METHOD OF ESTIMATING THE PROSPECTS OF THE TAX BASE AND TAXPAYMENT AMOUNTS OF BANK OF RUSSIA

Balakyn Andrey Petrovich, Head of Financial Management, Department field offices of the Bank of Russia, Russia, Moscow, E-mail: andbalakin@yandex.ru

This article discusses methods of forecasting the results of the assessment of future prospects for the development of tax payments of the Bank of Russia. Made a generalization about the possibilities of techniques, makes recommendations for the development of the tax base of the Bank of Russia under the influence of the concept of creation and implementation of banking products.

Key words: income, tax, tax base, banking product

 

 

III. ACCOUNTING TECHNOLOGY AND INFORMATION SUPPORT

3.1 Petrichenko D.О. QUALITATIVE CHARACTERISTICS OF RELEVANT FINANCIAL DATA AS A BASIS FOR PROFESSIONAL JUDGMENT SHAPING

Petrichenko Dmitriy Olegovich, Postgraduate of the Department of Accounting, Audit and ADP of FSEBI HPE "Kuban State University, Krasnodar, Russia,
E-mail: petrichenko.dmitry@gmail.com

Gradual transition to IFRS in the Russian federation determines the necessity of revision of current preparation and fiscal audit principles, the shaping of professional judgment of a professional accountant is basically based on the knowledge of the fundamental documents, such as a Conceptual Framework of Financial Accounting Preparation, determining the accounting system construction. The qualitative characteristics of relevant financial data view of professional accountants and auditors are reviewed in the article.

Key words: Conceptual framework of financial accounting preparation, Conception of Preparation and presentation of Financial Statement, qualitative characteristics of relevant financial data, professional judgment.

 

 

3.2 Nikitenko N.S. Some Aspects of Formation, Application and Recording of Internal Sources of Financing of Fund Expanded Reproduction

Nikitenko Nikolay Sergeevich, Postgraduate of the Department of Accounting, Audit and ADP of FSEBI HPE "Kuban State University, Krasnodar, Russia,  E-mail: prof.kuter@mail.ru

The current setup of internal financing of fund expanded reproduction is reviewed and the new accounting tool providing business-interest in intensive extended reproduction is developed than it is described in current specifications of legislation.

Key words: extended reproduction, amortization modernization, innovation, fund, tax benefit, accounting, fiscal accounting.

 

 

3.3 Vladimirova М.А. PROBLEMS OF SPECIFIC CAPITAL ACCOUNTING IN NONPROFITY INSTITUTIONS

Vladimirova Margarita Aleksandrovna, Postgraduate of the Department of Accounting, Audit and AOD of FSEBI HPE Kuban State University, Krasnodar, Russia,
E-mail: prof.kuter@mail.ru

There is an integrated study of problem areas if accounting in nonprofit institutions conducted. In particular, difficulties arisen in reflecting operations that connected with formation and application of the specific capital in nonprofit institutions, received full coverage. Conducted research allowed finding the most rational and economically sound ways of solving such problems.

Key words: nonprofit institutions, specific capital, targeted funds, reporting of nonprofit institutions, listed property trusts.

 

 

3.4 Rumyantseva V.М. RELEVANCE OF INTANGIBLE ASSETS UNDER THE CONDITIONS OF RESTRUCTURING OF THE NATIONAL ECONOMY

Rumyantseva Vera Maksimovna, Postgraduate of the Department of Audit and Control of FSEBI HPO Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: rum-vera@yandex.ru

The importance of such kinds of intangible assets like brand name and company’s business reputation from the perspectives of competitiveness and investment attractiveness of an enterprise is explained.

Key words: national economy, economical system, intangible asset, business reputation, brand name, competitiveness.

 

 

3.5 Nickolayev М.L. Accounting Models in Formation of Reporting Indices of Enterprises

Nickolayev Mikhail Leonidovich, Doctor of Physics and Mathematics, Professor of the Department of Mathematical Analysis and Function Theory of FSEBI HPE Mari State University, E-mail: mnikolaev@bk.ru

The approaches to stimulating of accounting reporting indices, those allowing for analyzing the records of business life and economical processes are reviewed. Modeling of indices is represented as one of the basic methods of accounting.

Key words: models, method, accounting, indices, reporting.

 

 

3.6 Suvorova А.P. Accounting and analytical support for the management of the organization primary capital

Suvorova Alevtina Pavlovna, Doctor of, Science, Economics, Professor of the Department of Management and Business of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia, E-mail: saprof@mail.ru

The capital characteristics relating to business entity is represented in the article. The specific nature of capital stock floating as applied to segment of business is reviewed. The author’s scheme of accounting and analytical tool of investment management into fixed capital stock is offered.

Key words: capital, investment management, leasing, investment project, estimation, flow of money, analytical tool.

 

 

3.7 Burkov А.V., Murzina Е.А. Integrated Accounting System in Small Enterprises as a Way of Combining of Expenditure and Income Accounting and Fiscal Accounting

Burkov Aleksey Vladimirovich, Doctor of, Science, Economics, Professor of the Department of Economic Cybernetic of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia

Murzina Elena Aleksandrovna, Ph.D. in Economics, Assistant Professor of the Department of Tax and Taxation of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia, E-mail: Elena.murzina@gmail.com

The matter of systematic approach to accounting and fiscal accounting in small enterprises is reviewed. The principles and requirements to the system organization of uniform accounting are set up, the organizational phases of integrated accounting system are set aside, and the classification of analytical ledgers and the way of information forming in the system of accounting registrars of small enterprises are offered.

Key words: accounting, fiscal accounting, integrated accounting, systematic approach, revenues, expenditure, analytical registrars.

 

 

3.8 Akhmadeeva М.М., Shlychkov D.S. Methodological Foundation of Expenditure Accounting and Costs Calculation in Woodworking Enterprises

Akhmadeeva Marziya Mukhamedovna, Doctor of, Science, Economics, Professor of the Department of Industrial Management of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia, E-mail: 220947@mail.ru

Shlychkov Dmitriy Sergeevich, Ph.D. in Economics, Assistant Professor of the Department of Accounting and Audit of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia, E-mail: sds457@mail.ru

The ways of cost estimation on different stages of product cycle, calculation methods including wood-working enterprises as well, expenditure accounting procedure concerning the prefabricated and non-prefabricated variants of recording are reviewed in the article.

Key words: management accounting, calculating, wood-working enterprises, cost estimation, expenditure accounting

 

 

IV. Analysis and audit in Innovation Management

4.1 Barilenko V.I. Role of Business Analysis in Explanation of Innovative Development Directions

Barilenko Vladimir Ivanovich, Doctor of, Science, Economics, Professor, Head of the Department of Business Economics of FSEBI HPE Finance Academy under the Government of the Russian Federation, Moscow, Russia, E-mail: VBarilenko@yandex.ru

The innovative development as a factor of increasing of business competitiveness is reviewed in the article. The essence of business analysis as a tool stimulating to innovative activity is revealed. The role and tasks of business intelligence in corporate governance of an enterprise are determined. The "stakeholder" concept content, stakeholders' needs are exposed. The dependence diagram of incidence of parties concerned on the interest and authority level, that allows determining a group of dominant stakeholders and those whose requirements might be neglected. The parties concerned are classified for the purpose of business analysis. The universal form of business model of an enterprise is represented.

Key words: innovations, competitiveness, innovative ideas, stakeholder, business analysis, business analyst, business model.

 

 

4.2 Dediukhina N.V. FINANCE AND INVESTMENT ANALYSIS AS AN ENABLER OF STRATEGY OF THE INNOVATIVE DEVELOPMENT OF THE RUSSIAN FEDERATION

Dediukhina Natalia Vilgelmovna, Ph. D in Economics, assistant Professor, PhD student of the Department of Audit and Control of FSEBI HPE Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: deduhina@yandex.ru

The author's approaches to the development of methodological support of accounting and analytical direction of research activities under the conditions of innovative and investment development of the economy of the Russian Federation are reviwed.

Key words: finance and investment analysis, development concept, innovative, diagnosis, investment process.

 

 

4.3 Sergeeva G.V. ANALYTICAL SUPPORT OF INNOVATION MANAGEMENT IN THE DEVELOPMENT OF PRODUCT GROUP

Sergeeva Galina Vasilievna, Ph.D. in Economics, Professor of the Department of Business Economics of FSEBI HPE Finance University under the Government of the Russian Federation Moscow, Russia, E-mail: SergeevaGV02@yandex.ru

The ways of product competitiveness are revealed in the articles. Two types of product innovations are emphasized: "evolutionary" and "revolutionary". The description of evaluation method on basis of the systems of simple indices of product quality that involves the application of verbal evaluation methods of engineering-and-economical level of production, is given. It is offered to use the integral evaluation of engineering-and-economical level of production with the help of multivariate estimate and of using the dimensionless number as the most appropriate method based on analysis of current estimation methods.

Key words: product innovations, analytical indices, evaluation methods, product competitiveness.

 

 

4.4 Kulikova N.N. ESTIMATION OF INNOVATION EFFECTIVENESS

Kulikova Natalia Nickolayevna, Ph.D. in Economics, Assistant Professor of the Department of Accounting, Analysis and Audit of FSEBI HPE Volgograd State University, Volgograd, Russia,

E-mail: vfvfnata@yandex.ru

Innovation effectiveness is directly determined with its ability to save the appropriate amount of labor, time, resources and money on a per-unit basis of all necessary and supposed useful effects of invented productions technical systems, structures. The terms "effect" and "effectiveness", indices of effectiveness evaluation of innovative activity in multiple-aspect contexts like social, scientific and technical, economical are reviewed.

Key words: effect, scientific and technical effectiveness, social effectiveness, economical effectiveness of innovation, index of absolute innovation, index of reduced expenditures.

 

 

4.5 Petropavlovskiy М.V. Methodical Approaches to investment Analysis into Financial Instruments with Application of Earning Yields

Petropavlovskiy Mikhail Vyacheslavovich, Doctor of Engineering Science, Professor of the Department of Applied Mathematics and Information Technology of FSEBI HPE Mari State Technical University, Yoshkar Ola, Russia, E-mail: misha@nica.ru

The approaches to appraisal of value and economic viability of financial assets are revealed in the article.

Key words: financial asset, value, economic viability, discounting

 

 

4.6 Polukhina А.N. Cluster Approach to Business Economics of Tourism-related Enterprises in a Region

Polukhina Anna Nickolayevna, Doctor of, Science, Economics, Professor, of the Department of Social Science and Technologies of FSEBI HPE Mari State Technical University Yoshkar Ola, Russia, E-mail: poluhinaan@marstu.net

The activity of tourism-related enterprises is explored on the regional level, having been explored on basis of the clusters business economics.

Key words: tourism, cluster, economic analysis, performance indices

 

 

4.7 Shvetsov N.М. Methodological Aspects of Investment Analysis Based on Portfolio Theory

Shvetsov Nickolay Mikhailovich, Candidate of Pedagogic Sciences, Professor of the Department of Management of  FSEBI HPE Mari State University, Yoshkar Ola, Russia, E-mail: rector@mosi.ru

The essense of "'portfolio theory" is revealed; types of investment portfolios, analysis techniques are represented in the article.

Key words: investment analysis, portfolio return, portfolio at risk

 

 

4.8 Yuretskaya Y.S. REGISTRATION AND CHARACTERIZATION OF COMPANY'S BUSINESS REPUTATION: MODERN ASPECT

Yuretskaya Yana Sergeyevna, Postgraduate of the Department of Audit and Control of FSEBI HPE Finance University under the Government of the Russian Federation, Expert of Auditing Services Department of "Industrial Construction" activity specific of "Ernst and Young Ltd, Moscow, Russia, E-mail: yandex-home@mail.ru

The issues connected with the essense of goodwill as an intangible growth factor of company value, the features of its formation, registration and characterization are represented in the article. The pracice of companies' images rating is reviewed. The principles of enterprise's purchase price allocation in terms of intangible assets, and also basic approaches to value assessment of business reputation are reviewed.

Key words: goodwill, unidentifiable intangible assets, image rating, business combination, fair value, purchase price allocation, brand name, approaches to goodwill evaluation.

 

 

4.9 Bulyga R.P. CONCEPTION OF INTELLECTUAL CAPITAL AS A BASIS OF INCREASIN THE INFORMATIONAL TRANSPARENCY AND CONSISTENCY
OF ENTERPRISE'S EXTERNAL REPORTING

Bulyga Roman Petrovich, Doctor of, Science, Economics, Professor of the Department of Audit and Control of FSEBI HPE Finance Academy under the Government of the Russian Federation, Moscow, Russia, E-mail: bulyga_roman@mail.ru

The necessity of modernization of existing standards of enterprises' external reporting determined by current processes of informatization and intellectualization of social life in society is explained. The essense of a new paradigm of external reporting of an enterprise and conception of intellectual capital of business forming its basis and comprising the triad of human capital assets, organisational capital and customer equity are described in the article. It is offered to add the traditional financial reporting with information block and leading indicators about intellectual capital and business transactions. The format, methodics and standards of preparation and presentation of report about intellectual capital of business are worked out.

Key words: information support, accountant's financial reporting, intellectual capital, business transactions.

 

 

4.10 Revutskiy L.D. AUDIT OF MANAGEMENT ECONOMIC EFFICIENCY AT AN ENTERPRISE. MAJOR TASK, ESSENCE OF PRACTICE AND DEVELOPMENT PRACTICES

Revutskiy Leopold Davydovich, PhD in Technical Science, Senior Staff Scientist, External Expert of "IVIS" Ltd, Moscow, Russia, Е-mail: rev_ld@mail.ru

There reviewed the framework, the most important tasks, the essence and development perspectives of audit of management efficiency at an enterprise (sometimes this kind of audit is named as management audit) the main goals of which are revealing the current productive capacity reserve; increasing in commodity, revenue and income efficiency of enterprises by external independent and sometimes internal managerial auditors; and as a result of such work, hardening of efficiency and economical effectiveness and current commercial value of business objects.

Key words: management team, audit of management efficiency, business activity, total-cost management, human resources

 

 

4.11 Porfiryeva А.V. ISSUES OF INTERNAL CONTROL ORGANIZATION
OF AUTONOMOUS INSTITUTIONS' ACTIVITY

Porfiryeva Alena Vladislavovna, Postgraduate of the Department of the Accounting, Audit and Analysis of ANCO HPE of Central Union of Consumer Cooperatives of the Russian Federation "Russian University of Cooperation" Cheboksary Cooperative Institution (affiliated institution), Cheboksary, Russia, E-mail: porfalyona@rambler.ru

Features of internal control organization of autonomous institutions' activities and issues of practicality of through internal control conducting are reviewed in the article.

Key words: autonomous institution, internal control, internal control system, management system, through control.

 

 

V. INNOVATION IN EDUCATION

5.1 Savenkova T.I. DISTANCE TEACHING AND EDUCATION

Savenkova Tatyana Ivanovna, Doctor of, Science, Economics, Professor "Meyer" enterprise,  Tallinn, Estonia, Е-mail: sa.ve@mail.ru

Transition from industrial period to informational one, economic and social factors determine the educational priorities and drive a rather wide range of transition to online study and education modes. The mandatory condition for its implementation is resource availability, but success and effectiveness of such educational form depends on trainee's attainment level, qualification of academic teaching staff, range and cost of educational services etc.

Key words: teaching, education, distance teaching, distance education, knowledge consenescence, flexible, adaptive, available educational systems, informational and communicational form of education, information flow, information logistics etc.

 

 

5.2 Ipatova N.R. MANAGEMENT DEVELOPMENT OF COMPANY ORGANIZATIONAL BEHAVIOUR: MAIN TENDENCIES OF MODERN DEVELOPMENT

Ipatova Natalia Roaldovna, Vice Head of Institution of Business Management and Business, Candidate of Pedagogic Sciences, Associate Professor of the Department of Innovative Management FSEBI HPE Finance Academy under the Government of the Russian Federation, Moscow, Russia, E-mail: nipatova@list.ru

The evolution of organizational behavior development of companies in different historical periods is analyzed; the features of their stages of development are indicated. As a search of flexible approach in response to cross-cultural and personal wants of the staff the modern tendency is conceived

Key words: organizational behavior, business education, interdisciplinary approach, globalization, information technology, diversification of labor power, cultural distinctions, flexible molds of works place swap.

 

 

5.3 Shalayev V.P. Financial Mechanism in Quality Management of Education at Institutions of Higher Education

Shalayev Vladimir Pavlovich, Doctor of Philosophy, Professor of the Department of Sociology and Social Technology of FSBEI HPE "Mari State Technical University", E-mail: fst@marstu.net.

The content of the financial mechanisms elements, impacting on the educational institutions’ activity and quality education is revealed.

Key words: financial mechanism, system, financial resources, management methods.