TATUEV A.A.
Doctor of Science, Professor, Moscow State University of Food Productions, Moscow

MAGOMEDOVA P.G.
Graduate student, Moscow State University of Food Productions, Moscow

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 118-123

Article is devoted to features of a current organizational and economic state of fuel and energy complex in a context of contradictions of development of the market relations. Tendencies of permanent nationalization of developments of primary branches of a complex which form prerequisites of decrease in efficiency of its functioning and a lag effect of investment activity reveal.

BAKHTEEV A.V.
Department of Accounting and Auditing, Associate Professor, PhD, Southern Federal University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 113-117

In the article modern trends in development of the audit market and related problems of audit methodology are analyzed. The necessity of elaboration advanced methodological approach with auditor’s use of analytical procedures validated. The elements of the methodological approach to analytical procedures design perform and result assessment during an audit of financial statements are described in the article. The proposed methodology is designed for using in a risk-based approach on auditing. The article contains the structured approach to application of analytical procedures using with consideration of peculiarities related with the necessity of continuous risk assessment in the audit report argumentation. The proposed methodological approach’s elements are: method of analysis and synthesis; methodology’s analysis-synthesis decomposition for each phase of auditing; the quantitative and qualitative analysis combination techniques within the framework of a threestage algorithm analysis-synthesis; combination of positive and normative analysis, risk assessment algorithm of material misstatement; the target function of the business; corporate lifecycles theory.

ZHUKOVA I.A.
PhD, Associate Professor, Head of Department «Economics and Management», South-Russian State University of Economics and Service

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 108-112

In the article the problem of reduction of environmental damage in coal mining area and the approach to modeling of the process, based on the need to build on a regional level, the system of the mine dumps of material with a view to their involvement in repeated recycling.

ZAYNULLINA T.G.
Phd, associate Professor, Head of Department “Economics and Management in service”, Don State Technical University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 105-107

Low-rise housing construction in recent years has become widespread. Many construction and development companies begin development of urban and suburban areas through integrated low-rise buildings. The article analyzes the problems and prospects of this segment of the housing market. Ability to apply innovative technologies and materials in low-rise construction is much broader than in apartment buildings, and these technologies can significantly expand the technical and constructive solutions to the construction site and thus reduce cost and shorten its duration.

GERMANOVA O.E.
Doctor of Economics, Professor, Southern Federal University, Rostov-on-Don

SHTANKO M.S.
Graduate student, Southern Federal University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 97-104

The article presents four models of the shareholders’ property economic content realization distinguished by such extended criteria as ratio of ownership and voting power concentration. In the course of research the main quantitative and qualitative characteristics of models have been identified. It was also ascertained the extent of their distribution across the developed economies. The authors pay attention that each types of model correspond to the features of the remuneration policy reform, the shareholders’ impact on the change of the board structure as well as the level of turnout at meetings and progress in increasing vote results disclosure that characterize modern trends of shareholders’ property development.

STUPAK V.A.
PhD, associate professor at Department of «Finance and Credit», Volzhskiy Institute of Humanities, the branch of Volgograd State University, Volzhskiy

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 94-96

In the development of the agricultural sector in Russia one of the key role takes its system of credit service. There are features in the development of credit relations with small agricultural enterprises. The article examines the totality of the factors influencing the development of relations on the credit services in agriculture and, in particular, credit service of small businesses.

KOROLEV V.K.
Doctor of Science, Professor, Southern Federal University, Rostov-on-Don

PAIDA G.V.
PhD, Associate Professor, Russian Customs Academy, Rostov Branch, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 89-93

Authors state doubts in need of any new paradigms of political economy for understanding of problems of a modern economic crisis, believe that the dominating liberal and monetaristic paradigm in the world of modern capitalism quite explains with the absolutization the philosophical nature of its system crisis: imbalance of real and virtual economy, up to their gap. Authors also consider that purely economic discourse of a world economic crisis is insufficient for study of strategy of development of «post-capitalist» capitalism of an era of a postmodern and globalization, offer as a theoretical basis of such strategy, along with a «normal» liberal and monetaristic paradigm, pluralism of «speculative» paradigms, but «funded» not only by market fundamentalism, but also by the social-cultured «metaparadigm» proving in the spirit of a postmodern the modern relationship between paradigms of the economic theory and their application in political economy

NAKHMEDOVA D.T.
Postgraduate student of the chair «Economic theory», Southern Federal University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 84-88

The article considers problem of poverty and social differentiation of the Russian population. Analyzing main factors that determine the origin of poverty in Russian regions. Defined main directions of reducing poverty and decreasing in social differentiation by way of example of Rostov region.

KOZELSKIY A.V.
PhD, Dean of Graduate School of Business, Plekhanov Russian University of Economics, Moscow

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.3),

p. 79-83

The article proves that in modern conditions of internationalization and globalization of economic relations the development of infrastructure services is a main factor of economic growth. On the basis of assessment of the level of infrastructure development of the Russian economy the author proved that a lack of infrastructure development is a significant constraint in achieving economic growth, which requires strengthening of the state policy in relation to infrastructure services.