Organization problems of separate accounting for tax purposes and with a combination of tax regimes
KOROLEVA N.YU.
PhD, senior lecturer, Southern Federal University, Rostov-on-Don
PhD, senior lecturer, Southern Federal University, Rostov-on-Don
FROLOVA I.V.
PhD, associate professor, Southern Federal University, Rostov-on-Don
PhD, associate professor, Southern Federal University, Rostov-on-Don
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 118-122
The practical aspects of separate accounting organization for tax purposes were viewed the tax accounting organization with a combination of tax regimes was analyzed in detail. Issues of the system of separate accounting formation for the correct calculation of the value added tax and profit tax were disclosed; using special tax regimes the methods of calculating the share of VAT in the case of implementation taxable and not taxable operations were proposed.
Specificity of internal corporative relations in modern Russian economy
IVANOVA E.A.
Doctor of Science, professor, Rostov state university of economics (RINH), Rostov-on-Don
Doctor of Science, professor, Rostov state university of economics (RINH), Rostov-on-Don
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 115-117
The article attempts to analyze the various options for creating and modeling of intra- corporate relations in the domestic economy, as well as a study of the manifold types of building complex corporate structures. The processes of globalization make certain features in the mechanisms of corporate relations, which are on the path of education of various kinds of complex integrated structures. In turn, the internal and external mechanisms of corporate relations transformed economic environment, change the composition of its members, changing the nature of production, technological, financial and trade ties.
Problems of development of the industry and population employment
KUKARIN M.V.
Senior Lecturer, Moscow State University of Food Production, Moscow
Senior Lecturer, Moscow State University of Food Production, Moscow
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 110-114
In article the contradiction of modern industrial development from positions of reduction of employment of the population is considered. It is shown that in post-industrial conditions of reproduction the industrial sector of economy gains lines of the integrating basis forming necessary conditions for expansion of production and increase in employment in other sectors of economy.
Statistical estimation of gender segregation in Russia in post-crisis period
SHAL A.V.
Ph.D., Accociate professor, Southern federal university, Rostov-on-Don
Ph.D., Accociate professor, Southern federal university, Rostov-on-Don
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 106-109
Article deals with the problem of statistical evaluation of gender segregation in the Russia’s labor market. Indicative approach is utilized to discover and compare the pattern of menfolk and womenfolk employment, which allows to evaluate inequality of men and women distribution according to their economic activities. Conclusions are made about intensification of gender segregation in the Russia’s labor market in post-crisis period
The assessment of branch markets functioning efficiency (on the example of procurement)
SIMACHENKO M.G.
Post-graduate student, Southern federal university, Rostov-on-Don
Post-graduate student, Southern federal university, Rostov-on-Don
BELOKRILOV K.A.
PhD, Associate Professor, Southern federal university, Rostov-on-Don
PhD, Associate Professor, Southern federal university, Rostov-on-Don
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 100-105
In the article the analysis of potential in research of branch markets competitive environment on the example of procurement is carried out. Lack of objective indicators of an assessment of procurement procedures efficiency is tested. The analysis based on the indirect indicators in relation to the Southern federal university purchases stating weakening of the competition in the sphere is provided. It allowed to offer measures for its increase.
The concept of consumer behavior formation influenced by relationship marketing in retail
ALIYEVA Z.M.
PhD, Associate Professor, Director of the Dagestan Cooperative Institute (branch), Belgorod University of Cooperation, Economics and Law
PhD, Associate Professor, Director of the Dagestan Cooperative Institute (branch), Belgorod University of Cooperation, Economics and Law
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 92-99
Developing a marketing relationship in the consumer sector of the market require its subjects fundamentally different approaches to rethinking opportunities and avenues for influencing the behavior of the consumer, the choice of effective impact of marketing communications and the formation of customer loyalty to the retailer. In the article the author's concept of the formation of consumer behavior under the influence of relationship marketing in retail and outlined its main provisions. This will allow for obtaining a positive result for both sides at the same time relations: for retail organizations - to expand the target consumer contingent, for consumers - to identify the organization and ensure its preference in comparison with competitors
Develop and implement innovative projects of industrial enterprises
LAKIRBAIA I.D.
Graduate student organization of production and management, Don State Technical University, Institute for Entrepreneurship and the service sector (branch), Shakhty
Graduate student organization of production and management, Don State Technical University, Institute for Entrepreneurship and the service sector (branch), Shakhty
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 87-91
Revealed the main task of the enterprise - providing consumers with a modern and reliable products, the article deals with problems of sustainable growth and the rate of productivity, competitiveness, new methods and approaches investigated new methodological approachescal investment policy innovation projects Comrade industrial enterprise. Investment policy has a significant impact on the activities of an industrial enterprise and should be based on strategic goals and objectives of its development. Growing investment activity of industrial enterprises becomes a major determinant of long-term economic development of the country
Development of innovative financial products under the conditions of the economic crisis
BLOKHIN К.А.
PhD, associate Professor, head of the Department of Economics and management, Kuban state University (branch, Gelendzhik)
PhD, associate Professor, head of the Department of Economics and management, Kuban state University (branch, Gelendzhik)
GAVRILOV A.A.
Doctor of Sciences, Professor, head of the Department of crisis management, taxes and taxation, Kuban state University
Doctor of Sciences, Professor, head of the Department of crisis management, taxes and taxation, Kuban state University
GAVRILOVА M.A.
postgraduate student, Kuban state University
postgraduate student, Kuban state University
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 82-86
The article deals with the problems of creation and development of innovative financial products, application and implementation of innovative products. Central place in the article devoted to the analysis of the experience of creating and implementing financial innovation on the example of one of the most developed credit systems in the world – the USA. The con-tradictory impact of innovations on the development of the financial sector and the economy is noted.
Problem reproduction competitiveness of the modern industry
EDELEV D.A.
Doctor of Science, Professor, Rector, Moscow State University of Food Production
Doctor of Science, Professor, Rector, Moscow State University of Food Production
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 77-81
Article is devoted to the theoretical analysis of current trends of development of the industry in reproduction structures. Expansion of a new infrastructure functional role of the industry in development of national economy is noted. This role has to be estimated not only on a direct contribution to a value added, but also on creation of a network of the new reproduction economic relations.
The grain logistics companies stock market’ investment attractiveness integral estimation: concept and tools for modeling
LAZAREVA E.I.
Doctor of Science, Professor, South Federal University
Doctor of Science, Professor, South Federal University
MASLYUKOVA E.V.
Lecturer, South Federal University
Lecturer, South Federal University
TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),
p. 70-76
The main approaches to the economic-mathematical modeling of the grain products logistics companies’ stock market investment attractiveness are considered in the article in the context of multidimensional task of increasing the investment market situation integral estimation results’ efficiency, reliability and transparency solution. The necessity of taking into account at modeling determining investment attractiveness three-tier factors (macro-, mezo- and micro-level) system as well as the efficient markets hypothesis sufficient to describe the financial market different States in conditions of uncertainty is shown. The main directions of research in the field of behavioral finance are systematized and the investment results’ uncertainty heuristic (multicriteria) and economic-mathematical modeling main features comparative analysis is maid. The invest-ment processes in the stock market grain products logistics companies methodological modeling scheme is developed and modeling methods using algorithm is substantiated.