Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2016 number 4

The article considers the possible course of development of accounting history, involving study of the regularities incidental to practice of public reporting by companies. Accounting is viewed as an element of relations, consisting of supply and acquisition of goods in a competitive environment, and accounting practice is viewed as a part of processes of evolution of social life, occurring mainly as a result of certain behavior of its participants. The possibilities of application of the provisions of contemporary economic Darwinism, based on theories of T. Veblen, G. Tarde, E. Durkheim, F. Bass, to accounting theory are estimated. Materials of the research dedicated to the development of the practice of new forms of reporting in pre-revolutionary Russian and modern world are considered. Works of contemporary authors, reflecting trends of spread of new forms of reporting of companies in economic life of society are analyzed.

In this article the experience of state planned economy of the USSR is analyzed. The author’s line item concerning teaching the theory of planning in modern conditions, in market conditions in which the technique of indicative planning has the prevailing value is stated. Separate elements of a technique of indicative planning are allocated from the general theory of planning, and objective need of entering of a new, separate, special rate «Planning - a method of knowledge of the objective world» is proved. Such rate, according to the author, on the one hand, would give the chance of a systematic statement of organizational and methodical matters, on the other hand, allocation of these questions from a general rate of planning that would promote development in a general rate of really theoretical questions of modern planning in the conditions of forming market the relations.

This article about analysis of the modern transformation processes taking place in society. They are considered by the example of the so-called anthropological trends associated with radical changes in human identity. The authors propose the hypothesis that the virtualization of human society appears as an anthropological trend. The authors offer the system of indicators characterizing the trend of virtualization. The data, showing the reality of the trend of virtualization, analyzed using statistical methods.

The nature of differentiation of the level of salary in the Russian economy in terms of categories of employees and types of activity is considered. The dynamic data of Rosstat (Federal State Statistics Service) on salary of executives, specialists and workers from 2005 till 2013 is used as the statistical base. Significant differences in the amount of salary of each category of workers by type of activity are revealed. It is shown that there was no equalization of the salary level in terms of type of activity for each of the involved categories of the employed people during the analysis period; increase of the differences was the general trend.

This paper proposes a new method for constructing dynamic composite indices that has two important properties, such as nonnegative weights and dynamic comparability. The method is applied to construct a composite index of population health, as an example. The current method of composite indices’ construction is compared to existing approaches, namely the principal component method and the technique suggested by D. Borzykh in 2016. In contrast to the latter, the new approach meets both requirements, i.e. dynamic comparability and nonnegativity of weights. Thus, it is shown that the method suggested in this paper has the best properties.

This article analyzes the dynamics of the number of marriages and divorces in the country; study of marital structure of the population. The dynamics of the structure of private households and the population living in them; composition of family units by marital status, with children and without children, single-parent families. Revealed ongoing structural shifts that characterize the family structure of the population by categories and regions of the country. Produced grouping of RF subjects on the average size of private households and the features of the family structure of the population in the regions of the country.

The article defines the investment preference in the securities market and presents the classification of its characteristics. It is shown that each group of investors has individual objectives and subjective needs, which depend considerably on individual investment preferences, in the course of their activity in the securities market. The factors, defining formation of the characteristics of investment preferences of investors, are revealed and described in detail; the relation between the factors, investment preferences and decisions made by investors in the securities market is shown.

Misstatements due to fraudulent financial reporting, as a special type of opportunistic behavior, may inflict serious damage on firms, as well as disturb the stability of the national financial system as a whole. From this point of view, it is extremely important to explore methods, which allow us to detect the financial statements manipulation with the minimum of the analytical efforts. According to economic literature, Benford’s law can be used as the statistical tool for testing the reliability of financial reporting. It seems that methods, based on Benford’s distribution, give simple and effective technique for the realization of the necessary analytical procedures. At the same time, questions of practical applicability of Benford’s law for determination of reliability of financial statements remain open. This article aims to contribute to the solution of this problem. We hypothesized the existence of positive relationships between accruals ratio and mean absolute deviation. The last measure shows the degree of conformity of the actual proportion of occurrence a particular digit within the dataset to Benford’s law. Statistical testing states that the hypothesis is not true. Therefore, it becomes very important the further development of methods aimed at the identifying of false financial statements through the coefficients of financial analysis.

The article considers the informational constraints, depriving a user of financial reporting of the opportunity of obtaining reliable and honest information on the specific company resource - business standing. The constraints are stipulated by conceptual inaccuracies, non-compliance with legal form and economic substance, subjectivity of presentation and disclosure of business standing information in accounting. The authors suggest expansion of the informational constraints by virtue of revision of the methodological approaches and methodic tools to the business standing accounting.

In a highly competitive and volatile economic situation in the country, one of the major problems is the low investment activity of corporations. The article deals with stage investment process, the corporation that promotes the preservation of the capital structure of the corporation in the positive dynamics and to maximize the economic benefit to investors. We studied the internal and external factors affecting the process of investment activity of corporations development. And are the main tools to facilitate its activation and development.

The article is devoted to the structure and content of accounting policy for accounting purposes in enterprises of bread-baking. The evaluation of accounting policy on the example of enterprises of bread-making, highlighting its strengths and weaknesses. The proposed sequence of the evaluation of accounting policies and the accounting policies that must be specified in the disclosure of organizational, technical and methodological aspects. Selected recommendations for improving accounting policies of baking with the features of activities.

The article considers the eventful approach to the description of the economic processes and related notions: «facts of economic life», «facts of household processes» and «facts of economic processes». It is defined that facts are special cases of events. The necessity for registration of three types of events (events of economic processes, events of monitoring of economic processes and events of data entry into the accounting information system) is considered. It is suggested to expand the accounting information system by current events and planned and anticipated events, and not only facts of economic processes.

The article presents the key concepts of formation of product quality, aimed at increase of business performance. Methodological bases and modern tools for implementation are provided for each concept. It is shown that the possibilities regarding implementation of the concept with the selected orientation are defined by the business position on the market, its technical and intellectual potential.

The article considers the issues of influence of bulk information on man. The definition of bulk information is given. It is shown that bulk information is a context of the information environment, representing the prevailing information. Five features of bulk information are revealed. Relation between type of state and homogeneity of bulk information is shown. The influence of bulk information on human is proved. Four types of information environment are revealed. It is shown that the influence can be positive or negative depending on the nature of bulk information. The main factors of influence of bulk information on man are presented.

Employment of ex-students is the logical conclusion of the process of socialization in high school. Researches show that confidence in future employment can be assessed as a characteristic activity of the student in the process of socialization. The allocation of students into groups of differing estimates of the employment prospects, allows to test the hypothesis about the influence of these assessments on the nature and direction of the process of higher school socialization. The analysis is based on the author’s scheme of empirical indicators. The article used research data «Socialization and education of University students», conducted in 2011. Direct relationship between likelihood of employment and socialization path of the student in high school is shown in the article. Based on the author’s scheme of empirical indicators of this generalized description of socialization paths of each group. Proven hypothesis suggests that among students are those who represent risks for the institution of higher education (institutional level) and for students (individual level). The risks are associated with insufficient level of system’s implementation. Its functions in socialization of student’s youth and the loss of a student the amount of knowledge and social skills during the period of study in high school.

The article analyzes work of trade unions in protection of social and economic interests of employed youth on the basis of empirical data of the authors mass survey, conducted via questionnaire in Belgorod region in 2014-2015. It is proved that employed youth of Belgorod region is fully engaged in trade union events and uses resources of trade unions for solution of social and economic issues. At the same time the youth is characterized by low level of trade union activism, stipulated by insufficient information support of activity of trade unions, non-criticality of the youth in assessment of trade union work.

The article proves actuality of study of inter-generational relations, main positive and negative features of the younger and older generation are considered. The vision of the reasons of inter-generational controversy is formed on the basis of data of the research of Public Opinion Foundation and Russian Public Opinion Research Center in the period from 2001 till 2014, and the trend to making mutual understanding is proved. A number of reasons led to increase of solidarity of the generations in the latest decade are also described. Thus, a new format of inter-generational relations - subject-subjective is presented.

The article deals with the issues of employers’ requirements to the quality characteristics of the young workers. The study shows that professional competence, as well as personal and business qualities of youth are the main criteria for employment, while knowledge of the specifics of enterprise activities and the availability of work experience are the main formal requirements to the job seeker. In conclusion it is stated that employers prefer immediate cooperation with potential applicants who possess required quality characteristics, avoiding systematic work to improve the general level of training of students of educational institutions.

Crisis development of the modern Russian economy is accompanied by mass dismissal of personnel. In this regard recruiting technologies, making it possible to employ workers of different profession and level of qualification in a very short time, become quite popular. Many enterprises and organization use outplacement to solve the issue; it doesn’t only make it possible to find a suitable work, but also permits the worker to master the search technologies and methods of passing screen tests independently. Notwithstanding that outplacement is quite widely spread in developed capitalistic countries, it’s not very popular in Russia, although the actual practice proves its effectiveness. Outplacement services can be rendered by both recruitment and consulting agencies, and by enterprise as well.

In this article the theoretical approaches to the nature and contents of the category of «vital resource» are reflected. The results of the study allow us to state that the scientific interest to the problems of the human capital; its vital components are aspects insufficiently studied. The analysis of the main indicators of the formation and the tendencies of the vital resources development suggests that Russia lags far behind developed countries in the majority of the human development characteristics. Special attention is given to identifying factors and causes contributing to the poor quality of the life resources of the Russian population, which is extremely important on the background of the global trends of increasing value of a person. The measures to maintain and preserve the vital components of the human capital in terms of increasing physical shortage of the human resources in Russia are proposed. The synergetic approach to the study of the human capital allows to appreciate its vital elements through the interplay of economic, social, demographical, medical aspects in a new way, and change the vector of the scientific discourse towards the recognition of the Supreme value of human life resources.

The peculiarities of the development and use of human capital in industrial regions (on the materials of the Kemerovo region). It proposed an improved model of the «vicious circle» of reducing the human capital in the regions of this type. On the basis of economic and statistical analysis concludes that the reduction of wasted human capital. This is due to low return on investment and motivation to them, which leads to a reduction in human capital, even if it initially acceptable level and the availability of investment potential.

The article considers the possibilities of the software application for determination of comfort conditions of work with user interface. The search for such conditions is made using tests in accordance with Fitts’s and Hick’s laws. The algorithm and screenshots of dialog windows, presented in the article, demonstrate functional capabilities of the software application. A control element of the user interface, clicked by a user, is a «target» one. The article considers an example, where recommendations on provision of the required access time to the «target» control element were made. The software application can be used for custom settings of user interfaces of information systems for user with different level of training.

In the article are given the reasons for relevance of the main changes which need to be done in the monitoring of level and quality of life of citizens of advanced age by results of 5 years’ experiences. Approbation of the main innovations on increase and recalculation of quotas of a sample, updating of tools of research and inclusion of new contractors (interviewers from persons employed of Job centers for poll of the working elderly Muscovites) is had been decided to begin in 2016. From the XI stage of monitoring in all organizations of social servicing of system of social protection of Moscow responsible for carrying out monitoring these innovations have been implemented. One of the main innovations on attraction to carrying out poll of the independent interviewers (who are not employees of the system of work and social protection) assumes collection of specific information on elderly respondents by strangers. The senior generation of Muscovites represents diverse on structure a community: long-livers and ≪young≫ elderly, disabled people and persons without restriction of opportunities of health, participants and veterans of the Great Patriotic War, lonely (≪risk group≫) and having family, working and finished a labor activity, receiving the help from system of social protection (at home and in organization) and the elderly citizens of the capital who are not using services, etc. Besides, elderly Muscovites are hypochondriac, have feeling of uneasiness, subjectively experience vulnerability and uncertainty of the future. In view of age, psychological and other features of elderly Muscovites approbation of above-mentioned aspect of the organization and carrying out poll is planned to be carried out in only one of organizations with the subsequent distribution of results of experiment on other organizations participating in poll so far. During preparatory activities on carrying out experiment it has been found out that the new technology of the organization and procedure of carrying out poll is feasible: the interrogated groups of elderly respondents in general were not against to answer questions of the questionnaire to strangers, with understanding have treated ≪new≫ interviewers, have expressed readiness to participate in further research. At the following (XII) stage of carrying out complex monitoring of level and quality of life of elderly Muscovites the poll by forces of independent interviewers will also include not only those who can come for questioning to the organization independently, but also with other categories of respondents.

The goal of the present paper is to evaluate the increase of value of franchisee’s business obtained thanks to its participation in the franchise network. It is demonstrated that this increase of value is based on the lower level of risks of franchisee in comparison with an independent businessman because franchising as an entrepreneurial tool allows to reduce commercial, marketing, financial and legal risks. The notion of franchise premium was introduced to denote this increase of value. A method of evaluation of this franshise premium is proposed. This method is based on analysis of discounted cash flows obtained by franchisee and an independent within three possible scenarios (pessimistic, most probable and optimistic). Main advantages and disadvantages of the proposed method are described.

Theoretical and methodological problems of measuring the impact of the economy of territorial entities are discussed in the article; index of «economic growth» is offered as an integrated performance indicator. Authors presents in the paper a detailed analysis of the current state of scientific research in the study of factors and trends of national and regional dynamics; discussed in detail the impact of innovation on economic growth. The economy of the Novosibirsk region is taken as an object of study, an econometric model of federal subject is based in the form of the production function. Evaluation and interpretation of the model parameters is performed. Conclusions and recommendations are formulated. Federal State Statistics Service data for the 2003-2014 years served as an information base for the study.

We study a model of monopolistic competition of Dixit-Stiglitz type with retailer (intermediary). Retailer-monopolist deals with a continuum of producers and «representative» consumer. The behavior of each producer is described by the linear costs; each producer produces one type of goods («variety») and sets the price of the goods. Preferences of the representative consumer describes by a quadratic utility function that corresponds to the linear demand. The retailer, being a market leader, chooses a number («mass») of producers and retail premium. We study the various variants of the retailer’s behavior under «zero-profit condition» («free entry and exit»: producers are free to enter the market if their profit is positive, and may leave the market, as soon as their profit becomes negative). We study what kind of the retailer’s behavior is most favorable for each of the market players: for the retailer, for the representative consumer, as well as for the society.