KITAEV Y.A.
PhD, Associate professor, Belgorod State Agricultural Academy named after V. Gorin

PAK Z.CH.
PhD, Associate professor, Belgorod State Agricultural Academy named after V. Gorin

RUDAYA Y.N.
PhD, head of department of the organization of R&D, Southern Federal University

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 92-95

In article the main questions of ensuring food security in the regional market are considered. The analysis of self-reliance of the population is carried out by the main food.

SEFERYAN L.A.
Assistant, Rostov state building university

ZILBEROVA I.YU.
Ph.D., Associate Professor, Rostov state building university

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 87-91

In article the main directions of perspective development of the organizational principles of functioning of housing and communal services are considered. Need of state and administrative regulation and improvement of the organizational principles of functioning of the sphere of housing and communal services. For definition of prospects of strategy of development of housing and communal services, effective solutions are proposed.

CHERNOVA О.А.
Doctor of Science, Professor, Department of Finance and Accounting, Branch of Southern Federal University in Novoshakhtinsk

MATVEEVA L.G.
Doctor of Science, chare of the Department of Applied Informatics in Economics, Faculty of Economics, Southern Federal University

PYLYPENKO L.I.
PhD, Professor, Department of Social Work and the humanities, Branch of Southern Federal University in Novoshakhtinsk

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 81-86

With high level of differentiation of regions existence of contradictions between needs for financial resources for modernization and real opportunities of local budgets for participation in such projects, including in the social sphere is peculiar to modern economy of Russia. Especially sharply the matter costs for the peripheral territories, differing low demand of the population for services of the business offering alternative options of satisfaction of social requirements. It causes expediency of use of mechanisms of state-private partnership when financing projects of development of the social sphere.

POPOVA V.E.
leactor of the chair of Applied Informatics in Economics, Southern Federal University

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 77-80

The article offers the author's approach to the development of tools reform and optimization of the organizational-staff structure of the customs authorities through the use of modern information technologies.

PLUZHNIKOVA E.S.
Graduate student of the department of «Finance and Credit», North-Caucasian Federal University

AKININ P.V.
Doctor of Science, Professor of the department of «Finance and Credit», North-Caucasian Federal University

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 73-76

In article leasing as one of forms of investment activity is considered, forms and methods of leasing activity in foreign countries are analyzed, the leasing place in domestic practice is concretized. The country structure of the international leasing business is considered. The special attention is paid to the analysis of improvement of the mechanism of leasing transactions. Prospects of development of financial leasing in Russia, as one of possible forms of capital investments, and also specifics of leasing as economic category are considered. In article problems and prospects of development of leasing branch, as in the domestic market of leasing services, and abroad are investigated. The main problems of the Russian leasing market are generalized. Research is guided by statistical data. Results of research can be used by the leasing organizations when developing investment strategy.

SIMONYAN A.S.
graduate student of the department «Economics», Institute of the service and entrepreneurship (branch), Don State Technical University

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 68-72

The article discusses some peculiarities of development models of mortgage lending in large-scale Russian companies. The corporate model of mortgage lending differs by presence of instruments of co-financing of mortgage programs and new technologies of risk management. It is also connected with the fact that there are some technologies of risk reduction of corporate borrowers and banks based on new instruments of assessment of borrowers’ creditworthiness in a system of mortgage lending which is promoted on a market by large-scale companies.

DEDEGKAEV V.KH.
Doctor of Science, Professor, North-Caucasian Mining and Metallurgical Institute (State Technical University), Vladikavkaz

KAMBERDIEVA S.S.
Doctor of Science, Professor, North-Caucasian Mining and Metallurgical Institute (State Technical University), Vladikavkaz

BASIEVA L.B.
Assistant, North-Caucasian Mining and Metallurgical Institute (State Technical University), Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 63-67

This article describes the content of the elements of the competence approach to entrepreneurship.

ARZHENOVSKIY S.V.
professor, doctor of sciences, department of mathematical statistics, econo-metrics and actuarial calculations, RSEU

BAHTEEV A.V.
associate professor, PhD, department of business analysis and forecasting, RSEU

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 57-62

The advantages of a risk-based approach to auditing financial statements are described. Historical and economic conditions to using its in modern audit practice are systematized. Articulated frameworks to limit the construction of models of integrated assessment of the risks of material misstatement of financial statements are formulated. Author’s model of the process of risk assessment in the audit considering of limitations is proposed. The article contains: the rationale for developing a model of combined risk assessment in the audit, a description of the methodological foundations of the process of its combined evaluation, description of the methodological tools and approach to their application to the example of procedures for assessing risks of material misstatement of accounting (financial) statements due to fraud. The structuring of a combination of fraud factors on based of «fraud triangle» is proposed. The possibilities of practical application of the proposed methodology on the example of a comprehensive procedure to identify risk of distortion of financial statements due to fraud are demonstrated.

KUZ'MENKO V.V.
Head of the Department of «Taxes and taxation», Doctor of Science, Professor, North-Caucasian Federal University

TRYSYACHNY V.I.
Professor of the Department of «Project Management and Innovation», Doctor of Science, North-Caucasian Federal University

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 53-56

The position according to which in the conditions of an economic crisis and high mobility of factors of environment adoption of administrative decisions becomes more difficult and laborintensive process locates in article. In this regard the management of the enterprises has an objective need for adequate and timely information on current state and about activity prospects, there is a need of formation of new approaches to management. At their introduction development and use of such mechanisms which will allow to solve becoming complicated economic problems of functioning by means of the developed system of information support of management of business processes on the established strategic and operational objectives are required. Taking into account noted above controlling in system of management of the industrial enterprise represents set of instruments of support of intra firm management and decision-making by means of purposeful formation and processing of the array of information on a condition of the endogenous and exogenous environment of the organization, and also the subsequent implementation of planning and regulation of parameters of reproduction process on a modern technological basis.

ANDREEVA O.V.
Ph.D., associate professor of the Department «Economics and Finance», Rostov State University of Railway Transport

DZHEMAEV O.T.
graduate student of «Economy and Finance», Rostov State University of Railway Transport

TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.3),

p. 49-52

The article presents the new conceptual approach to the development of management methods of credit assessment, based on the research of relevant mathematical toolkit. The present trends foreshadow some scenario when transport enterprises would require borrowed funds for financing facilities of capital and liquidity and investments projects. In the currents conditions the problem of mechanisms’ improvements of credit assessment methodology of a borrower becomes more up-to-date not only for banking institutions, but also for the national economy in general.