Publishing House SB RAS:

Publishing House SB RAS:

Address of the Publishing House SB RAS:
Morskoy pr. 2, 630090 Novosibirsk, Russia



Advanced Search

Scientific journal “Vestnik NSUEM”

2017 year, number 2

1.
GENESIS OF THE THEORY OF REAL INVESTMENTS EFFICIENCY ESTIMATION

A.B. Kogan, A.V. Novikov
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: эффективность инвестиций, стоимость компании, оптимальный портфель инвестиций, efficiency of investments, company value, optimal investment portfolio

Abstract >>
The article shows the problem of the standard theory of real investment efficiency evaluation (TRIEE). The standard TRIEE does not describe the important economic fact and does not correspond to the principle of simplicity. It means TRIEE doesn’t able estimate and compare efficiency of investment with different parameters (sum of investment, its period, its NPV). The relationship between the TRIEE and the value based management theory (VBM) is shown. The solution of the TRIEE problem is described - a new method for assessing the effectiveness of various-parameter real investments. It is substantiated that the use of this method allows to maximize the company value. Other tasks that can be solved with the help of the new method are shown.
																								



2.
METHODOLOGICAL FOUNDATIONS DEVELOPMENT OF THE THEORY OF ROBUST GOVERNANCE OF ECONOMIC SYSTEMS

M.A. Alekseev, E.V. Freydina
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: деловая ситуация, неопределенность, предел, робастная устойчивость, робастное управление, стохастичность, когнитивизм, конструктивизм, типология, Т-гомеостаз, эргодичность, business situation, uncertainty, limit, robust stability, robust governance, stochasticity, cognitivism, constructivism, typology, T-homeostasis, ergodicity

Abstract >>
The fundamental properties and principles characterizing the functioning of economic systems are presented, as the initial knowledge and challenges for the development of a robust governance model that provides protection against the destabilizing factors generated by uncertainty. The concept of introduction of robust governance economic systems is stated. New knowledge about creation of robust stability of open systems is deduced. Disclosed, as carriers of uncertainty, types of business situations. Generalized mathematical structures in the application to the knowledge of uncertainty. A typology is proposed as a generalized representation of the characteristics determining the levels of the display of uncertainty in the process of cognition of this phenomenon.
																								



3.
PUBLIC-PRIVATE PARTNERSHIP IN RUSSIA AND ABROAD: FEATURES AND RESTRICTIONS OF DEVELOPMENT

N.V. Medvedeva, M.S. Alkhovskaya
Russian State Social University, Str. Wilhelm Pieck, 4, building 1, Moscow, 129226
Keywords: государственно-частное партнерство, проекты ГЧП, государство, бизнес, органы государственной власти, сотрудничество, риски, public-private partnership, PPP projects, the state, business, public authorities, cooperation, risks

Abstract >>
The article reveals the essential characteristics, key features of public-private partnership, its role in the social and economic development of the state. A comparative analysis of the specifics, approaches and forms of implementation of public-private partnership in the Russian Federation and foreign countries is carried out. On the basis of the analysis, restrictions on the development of public-private partnership in the Russian Federation are singled out, as well as directions for intensifying the implementation of public-private partnership projects in the Russian Federation.
																								



4.
THE PROBLEMS OF LEGISLATIVE CRITERIA FOR REVEALING OF COLLECTIVE DOMINANCE ON GOODS MARKETS OF RUSSIAN FEDERATION

S.P. Petrov
Novosibirsk State Technical University, Karl Marks Ave., 20, Novosibirsk, Novosibirsk reg., 630073
Keywords: эффективность институтов, антимонопольное регулирование, доминирующее положение, теория отраслевых рынков, проконкурентное поведение, ошибки первого и второго рода, the efficiency of institutions, antimonopoly regulation, dominant position, industrial organization, pro-competitive behavior, type I and type II errors

Abstract >>
The article contains the analysis of efficiency of Russian antimonopoly law norms, which specify the rules for detecting the dominant position, based on the approach towards the assessment of antimonopoly regulation institutes. It was shown on the example of wholesale electricity market and the oil-refining industry that current legislations’ criteria don’t allow to identify the possibility of economic entities to determinate market conditions. In such situation costs of market agents and antimonopoly authority are increased.
																								



5.
ON THE MATTER OF HISTORY OF STATISTICAL METHODOLOGY OF PERCEPTION

V.N. Afanasyev
Orenburg State University, Pr. Pobedy, 13, Orenburg, Orenburg region, 460018
Keywords: история статистической методологии познания, вероятностный мир и статистические закономерности, практическое использование статистических закономерностей, History of statistical methodology of perception, probabilistic world and statistical regularities, practical application of statistical regularities

Abstract >>
The point at issue is history of how science came to a conclusion of statistical nature of regularities of mass phenomena, of statistical dependence, of statistical process, of, more simply, our living in a statistical world. One must know it at least on trivial and intuitive level. Mankind has been facing the fact for a long time, but a clear and sensible concept of nature of statistical regularities of nature and society makes it possible to control various processes, technology and even own life behavior more competently.
																								



6.
DYNAMICS AND INTERRELATIONS OF PRODUCTIVITY AND REMUNERATION OF LABOR IN KAZAKHSTAN

A.P. Avrov
Kazakh Economic University after T. Ryskulov, Zhandosova Str., 55, Almaty, 050035, Kazakhstan
Keywords: динамика, взаимосвязь, производительность труда, оплата труда, dynamics, interrelation, productivity of labor, remuneration of labor

Abstract >>
The article suggests an outline of analysis of dynamics and interrelations of productivity and remuneration of labor, making it possible to reveal the impact of various structural changes on variation of absolute and relative gain of their mean values. The comparison with the outline of analysis of absolute and relative gain suggested by other authors is made, their reducedness to each other is shown, the similarities and differences in the regularities of formation of absolute and relative gain productivity of labor and salary are revealed. The calculations of interrelations of the levels of economic development of the regions and salary in the regions are made, the conditions of formation of the salary level of the engaged in a certain activity are analyzed.
																								



7.
CYCLIC PROCESSES IN THE ACTIVITIES OF THE ORGANIZATION AND THEIR IMPACT ON THE INDICATORS OF LEVEL EFFECTS

V.G. Ionin, N.Yu. Nikolaeva
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: экономические циклы, эффекты рычагов, гармонический анализ, прогнозирование, economic cycles, effects of leverage, harmonic analysis, forecasting

Abstract >>
The article deals with the problem of forecasting the economic risks of the organization, measured by the corresponding indicators of the effects of leverage. The cyclic nature of these indices is considered. For the study of repeated regularities, an algorithm is proposed for describing the time sequence of the studied indicators through a system of harmonic oscillatory processes as a result of the addition of independent periodic oscillatory processes that differ in the period of the complete cycle when the amplitude and the time shift of each oscillatory process are taken into account. The method is approved at three organizations, at different time intervals.
																								



8.
THE CONCEPTUAL MODEL OF THE INTELLECTUAL PROPERTY ACCOUNTING

Ya.I. Ustinova
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: интеллектуальная собственность, информационные ограничения, концептуальная модель, актуарный, динамический, статический баланс, реализация концептуальной модели, учетная система, intellectual property, informational constraints, conceptual model, actuarial, dynamic, static balance, implementation of conceptual model, accounting system

Abstract >>
A hypothesis is put forward that the boundaries of informativeness of the current intellectual property accounting concept can be extended by the development of the accounting methodology based on multiple interests of users of financial reporting and possibility of various interpretations of economic events in the course of accounting reconstruction proceeding from the accepted theoretical concepts. The need for verification of the hypothesis via a conceptual model of intellectual property accounting is argued. The author defines and justifies the notion, types of the conceptual model and its building stages; the analysis of its main elements and relations between them is carried out; the functions of the developed conceptual model are examined and described from the perspective of theory and practice.
																								



9.
DOUBLE ENTRY IN THE BALANCE ACCOUNTING THEORY BY A.P. RUDANOVSKY

S.V. Kolchugin
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: теория, история, методология, двойная запись, бухгалтерский учет, А.П. Рудановский, theory, history, methodology, double entry, accounting, A.P. Roudanovsky

Abstract >>
The article is devoted to explanation of the double entry methodology in the balance accounting theory by A.P. Rudanovsky, which is a synthesis of three independent schools of accounting - single entry bookkeeping, logismography and single entry cameral bookkeeping. An attempt to explain the essence of the double entry via the mathematical theory of complex numbers is considered.
																								



10.
SYSTEMATIZATION OF FACTORS OF ORIGIN AND DEVELOPMENT OF MANAGEMENT ACCOUNTING

S.A. Samusenko
Siberian Federal University, Prospect Svobodny, 79, Krasnoyarsk, Krasnoyarsk Territory, 660041
Keywords: теория бухгалтерского учета, предмет учета, метод учета, развитие управленческого учета, accounting theory, subject of accounting, accounting method, management accounting development

Abstract >>
The article considers a periodization of process of management accounting evolution based on main socio-economic factors of origin and development of management accounting. There are the three groups of factors. First group includes factors of productive human activities, a production systems and technologies, the second one consists factors of forms and systems of social relation, the third group deals with factors of economic development, and the forth group reflects a development of social sciences. This study also systematizes the main fields of theory and a practice of management accounting, developing under the influence of these groups of factors.
																								



11.
DETERMINATION OF THE THRESHOLD VALUES OF THE ASSESSMENT INDICATORS OF THE FINANCIAL CONDITION OF AN ORGANIZATION

N.V. Vasina, A.N. Danilov, G.V. Nedelko
Financial University under the Government of the Russian Federation, Str. Partizanskaya, 6, Omsk, Omsk Region, 644043
Keywords: финансовые индикаторы, оценка, контроль, финансовое состояние, пороговые значения, нормирование, эффективность, организация, financial indicators, assessment, monitoring, financial condition, thresholds, regulation, efficiency, organization

Abstract >>
The article justifies the importance of determination of the assessment indicators of the financial condition of an organization from the perspective of internal management and control, the methods of determination of their threshold values are suggested. The examples of calculation of the threshold values on the basis of the official statistical data on small and medium-sized business entities in Russia are considered at the industry level.
																								



12.
INVESTMENT IN HOSPITALITY AREA AS PREREQUISITE OF FUTURE SUCCESS OF THE REGIONS OF RUSSIA AS INTERNATIONAL TOURIST DESTINATIONS

A.A. Ponedelnik, N.V. Sokovnina, D.A. Ruban
Southern Federal University, Str. Bolshaya Sadovaya, 105/42, Rostov-on-Don, 344006, Russia
Keywords: въездной туризм, гостиницы, инвестиционная активность, основной капитал, региональная политика, inbound tourism, hotels, investment activity, main capital, regional policy

Abstract >>
The formation of the regions of Russia as international tourist destinations over the next 7-10 years meets the state interests, actualizing the analysis of the relevant prerequisites. A hypothesis, according to which a significant prerequisite for formation of the international tourist destination in a region is being created under sustainable growth of investment in hospitality area, is justified theoretically. The analysis of the statistical data on the amount of investment in basic capital of the hotels and restaurants in the regions of Russia during 2010-2015 (at 2010 values) made it possible to establish that this prerequisite is not enough in our country due to chaotic nature of investment and lack of the regions where the amount of investment would increase constantly. At that, the regions where investment is problematic and even catastrophic are revealed. The state policy regarding tourist and hospitality industry in the regions requires optimization so that the amount of investment will grow sustainably to provide high quality services for foreign tourists in prospect.
																								



13.
INTERACTION OF THE PARTICIPANTS OF THE INVESTMENT PROCESS WITH A DIRECT INVESTMENT FUND: CONFLICT OF INTEREST

Yu.M. Emokhonova1,2
1Siberian Academy of Finance and Banking, Str. Polzunova, 7, Novosibirsk, Novosibirsk reg., 630051
2Agency for Attraction and Protection of Investments, Pine Boulevard, 1, Kemerovo, Kemerovo reg., 650001
Keywords: конфликт интересов, фонд прямых инвестиций, принципы деятельности фонда, инвестиции, conflict of interest, direct investment fund, principles of activity of fund, investment

Abstract >>
The article considers the interrelations of all participants of the investment process with a direct investment fund, as well as accompanying issues and conflicts of interest at every stage of functioning of the fund. The analysis of the process made it possible to reveal the fundamental principles, which should be followed by a managing company in interaction with an investor and portfolio company, as well as to define the reasons of occurrence of the conflict of interest during investment through a direct investment fund.
																								



14.
ASSESSMENT OF ECONOMIC GROWTH SUSTAINABILITY IN METALLURGY

S.V. Orekhova
Ural State University of Economics, Str. 8 March, 62, Ekaterinburg, Sverdlovsk region, 620144
Keywords: устойчивое развитие, качество роста, управление промышленностью, металлургическая отрасль, институциональная среда, sustainable development, quality of growth, industrial management, metallurgy, institutional environment

Abstract >>
The study is aimed at an empirical assessment of economic growth sustainability of the metallurgical industry in Russia. The author has systematized the main approaches to assessing of economic growth sustainability. An estimation algorithm based on unified objective statistical data. The advantages of that method are availability of indicators, the simplicity and complexity, using this tool for any industries. The results of the study show us the low quality (instability) of the economic growth of the metallurgical industry in Russia. This fact we can explain macroeconomic shocks and the poor strategy of the industry. We also defined that the Russian metallurgy at the current stage of development is in a situation of a «profit trap». It situation is characterized by a short-term effect.
																								



15.
THE FEATURES OF THE CALCULATION METHODS OF THE INTEGRAL ASSESSMENT TECHNOLOGICAL WAY AT THE ENTERPRISES OF COAL INDUSTRY

B.G. Shelegeda1, O.N. Sharnopolskaya1, S.A. Russijan1, N.V. Pogorzhelskaya1, O.M. Logacheva2,3
1Donetsk National Technical University, Shibankov Square, 2, Pokrovsk, 85300, Donetsk Region
2Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
3Siberian State University of Geosystems and Technologies, Str. Plakhotnogo 10, Novosibirsk, Novosibirsk reg., 630108
Keywords: научно-технический прогресс, инновационное технико-экономическое развитие, горнодобывающая промышленность, технологический уклад, интегральный показатель, теория нечетких множеств, scientific and technological progress, an innovative techno-economic development, mining, technological way, integral index, theory of fuzzy sets

Abstract >>
The article describes the features of the calculation of the integral evaluation of technological structures in the coal industry with the use of economic-mathematical methods and empirical data on the working coal industry enterprises. The tendencies of innovative technical and economic development, which are currently characterized by technological heterogeneity of the sector, moral and physical deterioration of equipment, a high level of use in the production process of outdated technologies have been determined. Taking into account all sorts of uncertainty, low-contrast, incompleteness and inaccuracy of exogenous industry operating parameters for the assessment of technological structures. The mathematical apparatus of fuzzy factors theory has been used.
																								



16.
ACTIVITY OF ASSOCIATIONS OF ECONOMIC INTERACTION OF SUBJECTS OF THE RUSSIAN FEDERATION WITHIN INTEGRATION OF REGIONS OF RUSSIA

M.P. Danilina
Siberian institute of the Russian academy of national economy and public service at the Russian President, Str. Nizhegorodskaya, 6, Novosibirsk, Novosibirsk reg., 630102
Keywords: межрегиональная интеграция, ассоциации экономического взаимодействия, регионы РФ, социально-экономическое развитие, макрорегионы, interregional integration, associations of economic interaction, regions of the Russian Federation, social and economic development, macroregions

Abstract >>
Need of search of internal reserves of social and economic development of the Russian Federation at the interregional level is proved. Division of the territory of the Russian Federation into macroregions (the economic region, federal districts) is studied, at the same time the conclusion is drawn on what from the economic and legal points of view it is optimum to attract to identification of reserves of development at the interregional level of association of economic interaction of regions of the Russian Federation (AEV). Activity of the operating AEV is analysed, conclusions are drawn on factors of success of AEV and on spheres where interregional cooperation is most effective.
																								



17.
REGULATORY AND INSTITUTIONAL SUPPORT EXPORT PERFORMANCE OF THE REPUBLIC OF TAJIKISTAN

K.C. Raupov
Polytechnic Institute, Str. Lenin, 226, Khujand, 735700, Tajikistan
Keywords: законодательные акты, экспорт, единство системы, государственное регулирование, политика, legislation, the export, the unity of the system, government regulation, policy

Abstract >>
Foreign trade for Tajikistan is an important factor in solving many economic and social problems in particular, as at present, and in the long run. The main task of the state in this area is to create the legal, institutional and other conditions for the development of the country’s exports and improving its efficiency. This article is devoted to the analysis and improvement of the regulatory and institutional support export activities of the Republic of Tajikistan.
																								



18.
ANALYSIS OF AVAILABILITY OF THE INFRASTRUCTURE DESIGNED FOR SERVICE OF THE BANK CARDHOLDERS IN THE NOVOSIBIRSK REGION

A.L. Kara-ool
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: платежная система, банковская карта, банкомат, платежный терминал, кредитная организация, операция, население, payment system, bank card, ATM, payment terminal, credit organization, transaction, population

Abstract >>
A complex analysis of the main indicators characterizing the availability of the infrastructure designed for service of the bank cardholders in the Novosibirsk region is presented. An analysis of the main indicators characterizing functioning of bank cards in the regions (quantity and volume of transactions in dynamics) is carried out. The key issues restraining the growth rate of non-cash bank card transactions are revealed and considered.
																								



19.
DYNAMIC LINEAR MODEL OF MARKETING ON A MULTI-SEGMENT MARKET

S.B. Barabash1, I.A. Bykadorov1,2,3, M.V. Pudova1
1Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
2Sobolev Institute of Mathematics SB RAS, Akademik Koptyug Avenue, 4, Novosibirsk, 630090, Russia
3Novosibirsk National Research State University, Str. Pirogova, 2, Novosibirsk, 630090, Russia
Keywords: оптимальное управление, многосекторный рынок, гудвилл, реклама, параметризация, координирующая задача, optimal control, multi-sector market, goodwill, advertising, parameterization, coordinating problem

Abstract >>
A linear model of optimal control for the marketing of a homogeneous product is considered. The process of production and promotion of the product for the manufacturing firm is divided into two consecutive periods; the first one is devoted to production, while the second one - to the sale of the product. The activities of the firm during these periods (and, consequently, the mathematical description of its activities) are significantly different. The state variables of the model are given by variables characterizing intangible assets (both consumers and sellers), called «goodwills». The firm seeks to maximize profits, subject to not less than a predetermined period of goodwill at the end of the sales level.
																								



20.
Analysis of the company›s risk profile based on the indicators of leverage effects

V.G. Ionin, N.Yu. Nikolaeva
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: совокупный риск, эффекты рычагов, факторный анализ, индексный анализ, total risk, leverage effects, factor analysis, index analysis

Abstract >>
This article deals with the problems of factor analysis of the organization’s total risk index. Our task was to perform the decomposition of this index into a sum of three factors - operational, non-operating and financial risks. Risks were measured with the use of appropriate indicators of the effects of leverage. The factor analysis of the cumulative risk is based on an equiprobable scheme. The method has been tested on four organizations for different time intervals. With the use of the tool of exponential smoothing we attempted to predict the changes in the target index and in factors.
																								



21.
REDUCTION RULE AND ITS APPLICATION IN FORENSIC FINANCIAL AND ECONOMIC EXAMINATION

O.Yu. Ryzhkov
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: судебная экспертиза, множественность оценок, теория статистических игр, актуарные расчеты, Парето-эффективные оценки, forensic examination, multiple assessments, the theory of statistical games, actuarial calculations, Pareto-optimal estimation

Abstract >>
The article considers the issue (relevant to forensic financial and economic examination) of the necessity of obtaining a categorical conclusion regarding a summary economic indicator upon availability of its multiple assessments, caused by different variants of initial data and calculation methods. The solution of the issue by means of the theory of statistical games is suggested and the method of obtaining a categorical conclusion upon availability of multiple assessments is justified. The application of the method is demonstrated by the example of the forensic examination of actuarial calculations.
																								



22.
THEORY AND METHODOLOGY OF RATIONAL FINANCING AT THE SUBFEDERAL LEVEL

V.A. Bubnov
Irkutsk State Transport University, Str. Chernyshevsky, 15, Irkutsk, Irkutsk region, 664074
Keywords: рациональное финансирование, субфедеральный уровень, типологизация регионов с позиций финансирования, факторная модель финансирования экономического роста, экономическое развитие, rational financing, subfederal level, typology of regions from the perspective of financing, factorial model of financing economic growth, economic development

Abstract >>
Financing of economic growth and economic development at the subfederal level, due to the limited financial resources, is considered, the regularity of the formation of a new financial instrument - rational financing is justified. The concept of rational financing has been formed from the scientific and practical points of view. A methodology for determining the rationality of subfederal level financing is proposed. A factorial model of the allocation of financial resources was developed and tested, and the regions and federal districts were typologized from the standpoint of rational financing of economic growth.
																								



23.
ABOUT CHECKING THE STRUCTURAL SHEET AVAILABILITY IN RESEARCHES OF TIME SERIES

A.V. Logachev, S.E. Khrushchev
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: выборка, критерий, регрессия, структурный сдвиг, временной ряд, sample, criterion, regression, structural shift, time series

Abstract >>
In the article constructs the criterion (test) that allows us to check the hypothesis on the homogeneity and independence of sampling elements of random variables having the continuous distribution. The constructed criterion is exact and, in contrast to the various criteria of the series, does not require the imposition of conditions on the sample size and conditions for the moments of random variables. The criterion does not depend on the distribution of the observed random variables and can be applied, including, for samples of small volume. This test is suitable for testing the hypothesis of homogeneity and independence of perturbations (errors) of regression models. Authors describe the methodology for applying the developed criterion for revealing the structural shifts observed in time series. The structural shift in 2008 is revealed in study of the dynamics of the Russian Federation gross domestic product in the period from 2000 to 2008 years.