Finance: Theory and Practice (E-Journal) / Финансы: теория и практика
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ИНВЕСТИЦИОННОЕ ИМУЩЕСТВО: ВОПРОСЫ ОЦЕНКИ И ОТРАЖЕНИЯ В ОТЧЕТНОСТИ ПО МСФО
Get PDFBeing at the interface of the accounting and the valuation methodology fields, the issues of accounting and valuation of corporate investment assets are regulated by financial reporting standards and valuation standards. The practical application of the real estate valuation methodology for drawing up financial reports has certain specifics. Among primary issues that are currently not covered by accounting and reporting standards and the valuation theory the following are addressed in this article: valuation of the incurred costs component as separated from the land price, valuation of leased objects, valuation in case of planned transfer to another assets category. The above issues are analyzed in the paper.The article is a summaryof the practical experience and the analysis of standards application problems carried out by the author in 2008-2012. The article analyzes different approaches to valuation of investment assets and reporting in specific cases, highlights pros and cons of each approach and the effect of a particular approach on performance indicators and conclusions made by users of financial reports. Perhaps the above issues will be partially addressed and solved in new requirements for leasing relations accounting in the IFRS and comments of the International Valuation Standards Committee; however, at present these issues remain open and require the attention of practical experts and the scientific community. The research materials and the presented analysis can be used in the practice of appraisers and specialists of financial departments
ТУРИЗМ. ИЗУЧЕНИЕ ФАКТОРОВ ЕГО РАЗВИТИЯ С ПОМОЩЬЮ МЕТОДА АНАЛИЗА ИЕРАРХИЙ И НЕЧЕТКОГО ЛОГИЧЕСКОГО ВЫВОДА
Get PDFThe hierarchy analysis method is advantageous when it is difficult to formalize the input data in either clear or unclear way. A fuzzy procedure of hierarchy analysis takes into account the interval variation in expert opinions. An alternative to this method is the fuzzy logic conclusion method. The advantage of fuzzy logic conclusion of intelligent system is the fact that at the input, the expert must only set the parameters in either a clear number or a linguistic value. The conclusions and suggestions allow to assess the factors affecting the efficiency of development of tourism industry. The paper identifies four key factors needed to analyze or build the effective tourism development model as follows: government policy; advertising; features of places of temporary stay; quality of tourism services. The impact and weight of factors and sub factors are discussed through studying literature and expert’s survey as well as the use of hierarchy analysis method and fuzzy logic conclusion model to analyze the effectiveness of mentioned factors.Метод анализа иерархий выгодно применять, когда сложно формализовать входные данные четким или нечетким образом. Нечеткая процедура метода анализа иерархий учитывает интервальный разброс мнений экспертов. Альтернативой этому методу является метод нечеткого логического вывода. Достоинством интеллектуальной системы нечеткого логического вывода является то, что на входе эксперту необходимо только задать параметры четким числом или лингвистическим значением. Сформулированные выводы и предложения позволяют оценивать факторы, влияющие на эффективность развития отрасли туризма. В работе определены четыре основных фактора для участия в работе анализа и построения модели эффективности развития сферы туризма: политика государства; реклама; признаки мест пребывания; качество туристских услуг. Влияние и вес факторов и субфакторов обсуждаются на основе изучения литературы, собственного экспертного опроса, применения методов анализа иерархий и модели нечеткого логического вывода для анализа эффективности указанных факторов
ОЦЕНКА ПЕРСОНАЛА С ИСПОЛЬЗОВАНИЕМ БИНАРНОЙ РЕГРЕССИИ
Get PDFThe paper shows the possibility of the efficient evaluation of candidates for positions with the help of the binary-regression. The absence of expertise in using math methods by personnel departments makes recruitment process modeling inefficient, so the results obtained via binary-regression is of great importance.The purpose of the research is to show the relationship between the data in CVs and the fact of passing the probation period by employees. The author had at his disposal data of candidates’ CVs provided by several HR- agencies to their clients. Some of employees had passed the probation, some of them had not passed. To carry out the research the author chose three types of models - logit, probit, gompit.To estimate the parameters and the quality of the constructed models the author wrote the code in Maple computer algebra system. According to the results of the research the best predicting model was chosen.В статье показана возможность эффективной оценки кандидатов на должности при помощи моделей бинарного выбора. Применение математических методов в данной области способно повысить объективность принятия кадровых решений, а также упростить работу менеджеров по персоналу в случае осуществления массового подбора, что является обычной практикой для кадровых агентств.Цель исследования - показать наличие статистической зависимости между информацией, указанной в резюме работника, и фактом прохождения испытательного срока. В качестве статистики автор располагал резюме работников, рекомендованных несколькими кадровыми агентствами своим клиентам. Среди этих данных присутствовали резюме людей, оставшихся работать в фирме и не прошедших испытательный срок. Для исследования были выбраны три типа моделей: пробит, логит и гомпит.Для оценки параметров и качества построенных моделей разработана программа в среде Maple. Исходя из полученных результатов, была выбрана модель, наиболее удачно предсказывающая прохождение работником испытательного срока
НЕМАТЕРИАЛЬНЫЕ АКТИВЫ СПОРТИВНОГО КЛУБА: СТРУКТУРА И ОСОБЕННОСТИ ОЦЕНКИ
Get PDFDespite the crisis situation, the sports industry is playing an increasingly important role in the Russian economy. Moreover, it can act as a catalyst for economic development. The football has traditionally been one of the most popular sports in our country. Given the holding in Russia World Cup 2018, it is obvious that football deserves special attention. Significant investments in this sector by the state and private investors, growing expenditures of clubs as well as public attention stimulate the interest in the finance of football clubs and their stability which is mainly determined by a set of intangible assets. Although the importance of this sector is obvious, scientific and applied studies in this field are very few in Russia and foreign works do not take into account Russian conditions. The article considers the structure of intangible assets of the football club as well as basic approaches to their assessment and the factors that determine their value. Particular attention is paid to such matters as brand and contracts with the players. Also, the author treats issues related to the assessment of intellectual capital in football at the basic and coaching levels
ЭКОНОМИЧЕСКАЯ ИСТОРИЯ — НАУКА И УЧЕБНАЯ ДИСЦИПЛИНА К 5-ЛЕТНЕМУ ЮБИЛЕЮ СОЗДАНИЯ КАФЕДРЫ «ЭКОНОМИЧЕСКАЯ ИСТОРИЯ И ИСТОРИЯ ЭКОНОМИЧЕСКИХ УЧЕНИЙ» ФИНАНСОВОГО УНИВЕРСИТЕТА ПРИ ПРАВИТЕЛЬСТВЕ РФ
Get PDFEconomic history as a science performs a number of important tasks. It is engaged in the systematization and analysis of factual historical-economic material to justify economic theory, performs a predictive function, which explores the regularities of economic development of society, the experience of economic reforms and implementation of economic policy of countries in specific historical periods. Economic history gives the opportunity to see long-term trends of economic development. As an academic discipline it is one of the basic courses of modern economic and managerial education. Экономическая история как наука выполняет целый ряд важнейших задач. Она занимается систематизацией и анализом фактологического историко-экономического материала для обоснования экономической теории, выполняет прогностическую функцию, исследует закономерности хозяйственного развитии общества, опыт экономических реформ и осуществление экономической политики стран в определенные исторические эпохи. Экономическая история дает возможность увидеть долгосрочные тенденции хозяйственного развития. Как учебная дисциплина она является одним из базовых курсов современного экономического и управленческого образования.
ТРЕНДЫ ГЛОБАЛЬНОГО ФИНАНСОВОГО АУТСОРСИНГА КАК ИНСТРУМЕНТА В УПРАВЛЕНИИ ФИНАНСАМИ
Get PDFThe article discusses the topical issue of foreign experience of applying outsourcing in global financial management of business entities. It substantiates that the global financial outsourcing including the global financial outsourcing is one of the tools which transform and integrate the emerging economies into the world economy. The research examines the conceptual apparatus as well as clarifies the economic essence of the global financial outsourcing. The paper investigates the use of global outsourcing financial tools in accounting and financial management of business entities in three economic regions -America, EMEA, Asia Pacific.To determine the trends in global financial outsourcing services, quarterly expenses for outsourcing — the contracts and their dynamics at the global, regional and sub-markets for the period from the second quarter of 2013 (2Q13) to the second quarter of 2015 (2Q15) — have been studied. The research work has revealed that the largest customers of global financial outsourcing services include companies in the US, the UK, France, Germany and the largest providers of services are Romania, Poland, Moldova, Czech Republic, Slovakia. The percentage of Russian companies providing global financial outsourcing services is small. Suggestions on increasing the activity of Russian outsourcers in value added chaining are brought forward. Статья посвящена актуальной проблеме — исследованию зарубежной практики применения глобального финансового аутсорсинга в управлении субъектами хозяйствования. Обосновано, что к инструментарию, трансформирующему и интегрирующему экономику развивающейся страны в мировое хозяйство, относится глобальный аутсорсинг, и его составляющая — глобальный финансовый аутсорсинг. Исследован понятийный аппарат, уточнена экономическая сущность глобального финансового аутсорсинга. Исследовано применение инструментария глобального финансового аутсорсинга в процессе ведения учета и управления финансами субъектов хозяйствования по трем экономическим регионам — Америке; Европе, Ближнему Востоку и Африке; Азиатско-Тихоокеанскому региону. Для определения тенденций развития услуг глобального финансового аутсорсинга учитывались ежеквартальные затраты на аутсорсинг — контракты и динамика заключенных контрактов на глобальном, региональных и субрынках за период «II квартал 2013 г. (2Q13) — II квартал 2015 г. (2Q15)». Выявлены наиболее крупные заказчики услуг глобального финансового аутсорсинга, среди которых компании США, Великобритании, Франции, Германии, и наиболее крупные исполнители услуг, среди которых Румыния, Польша, Молдова, Чехия, Словакия. Определено, что доля компаний-аутсорсеров России как исполнителей услуг глобального финансового аутсорсинга незначительна. Вносятся предложения по повышению активности компаний-аутсорсеров России как исполнителей услугглобального финансового аутсорсинга в формировании цепочек добавленной стоимости
ОПТИМИЗАЦИЯ БИЗНЕС-ПРОЦЕССОВ СОВРЕМЕННОГО ВУЗА
Get PDFTo survive in a tough competitive environment universities must reduce costs while improving the quality of education. The best economic effect can be obtained only by the improvement of business processes at a university vertically and horizontally at the same time. Having calculated the strategic vector of the higher education system development as a whole, the Ministry of Education and Science set a task of reducing the number of administrative and support staff to state-owned high schools. However, this is possible only on the basis of improved productivity and changes in the organizational structure of universities. The most promising direction is to establish teaching and research departments capable of achieving a synergistic organizational and managerial effect by integrating human resources of several departments. This direction is followed by leading Russian universities, including Financial University under the Government of the Russian Federation. The paper describes a methodology to produce a matrix of core labor processes and functions of the teaching and support staff within the core business processes of a department. It is proved that the organizational and technical component in the operation of the teaching and support staff of the department is increasing; therefore many employees of the teaching and support staff logically move to a new job status of a manager. One of the Standard Operations Procedures is provided as an example. The key provisions of the paper have a heuristic potential to improve the business model of an innovative university and the quality of strategic human resource forecasting
УСТОЙЧИВОСТЬ ТУРИСТСКОЙ ОТРАСЛИ: МЕТОДОЛОГИЧЕСКИЙ АСПЕКТ
Get PDFThe purpose of the paper is to justify strategic measures intended to boost the efficiency and ensure the sustainability of the tourism industry through the stability of its operators and well-coordinated work of individual components of the tourism system. The theoretical basis for the research were the works of Russian economists related to the issue in question and expert opinions. The empirical basis of the study were regulations, official data of the RF Federal State Statistics Service (Rosstat), Federal Agency for Tourism, the Russian business practice, the statistical database of the World Tourism Organization (UNWTO). The general research methods used by the author included analysis, synthesis, comparison, hermeneutics, phenomenology, expert assessment. The key quantitative parameters and definitions are proposed making it possible to give qualitative characteristics of the tourism system; a semantic analysis of the concepts of “reliability”, “sustainability”, “financial stability” of travel companies, particularly, in the field of foreign tourism was made allowing a multi-pronged approach to their use. Based on expert assessments, direct and indirect reliability criteria for travel companies were formulated and listed. The block diagram of a comprehensive economic analysis of travel companies focused on the development of adequate methodological tools to assess their key performance indices was developed
ИМПОРТОЗАМЕЩЕНИЕ КАК ФОРМА ЭФФЕКТИВНОЙ ЭКОНОМИЧЕСКОЙ ПОЛИТИКИ ПРАВИТЕЛЬСТВА РОССИИ
Get PDFToday, like never before, the need for import substitution in the Russian industry to ensure the preservation and growth of the country’s economic potential as well as the promotion of Russian products on the international market is in the limelight. It is noted that the integration processes should be enhanced through development of the technological audit which can provide customers with new relevant R&D information, analyze it, choose the most promising designs, and promote the commercialization of innovations along with reducing risks associated with the selection of innovative projects. The role of the state in the import substitution process is demonstrated; the foreign experience of solving organizational problems in the process of the innovation development is described. It is concluded that the import substitution should be aimed at the creation of a competitive environment in the country to be able to compete with foreign counterparts.Сегодня как никогда видна необходимость организации импортозамещения в целом ряде отраслей промышленности России для сохранения и роста потенциала нашей экономики, обеспечения вывода продукции российских предприятий на международный рынок. В статье указывается, что усиление интеграционных процессов следует обеспечивать путем развития технологического аудита, который может предоставлять заказчикам необходимую информацию о новых научных разработках, проводить ее анализ, осуществлять отбор наиболее эффективных работ, способствовать процессу коммерциализации инноваций, снижая риск, связанный с выбором инновационных разработок. Показана роль государства в процессе импортозамещения, представлен опыт решения организационных проблем в процессе инновационного развития разных стран. Сделан вывод, что импортозамещение должно предусматривать создание конкурентоспособной среды внутри страны в сравнении с зарубежными аналогами
РАЗВИТИЕ МЕБЕЛЬНОЙ ОТРАСЛИ КАЛИНИНГРАДСКОЙ ОБЛАСТИ ПОСЛЕ ОТМЕНЫ ТАМОЖЕННЫХ ЛЬГОТ
Get PDFThe Federal Law on the Special Economic Zone (SEZ) adopted in 1996 has become the impetus for social and economic development of the Kaliningrad region. The law provides the removal of customs duties on imported raw materials and manufactured end products exported in other regions of Russia under condition of sufficient processing of imported raw materials. A new Federal Law on the SEZ adopted in 2006 establishes the 10-year transitional period (2006 to 2016) for companies using the preferences set out in the previous law. During the transitional time, enterprises should re-arrange their activities in a manner to be able to work after the removal of customs benefits.It should be noted that the regime of customs benefits within SEZ has significantly improved the competitiveness of regional enterprises, e.g. the furniture industry is successfully developing.The article analyzes the development of furniture manufacturing in the Kaliningrad region. The research results given in the paper may be used to build up the strategy for further development of furniture enterprises after the completion of transition period stated by the SEZ law.Also, the obtained results may be helpful while developing measures aimed at supporting enterprises after the removal of customs benefits