Economic

Reproductive Dynamics of the Information Sector of the Economy

Introduction. In the beginning of XXI century national economies of some countries were transformed through structural changes associated with the formation of the new postindustrial order. These changes require adequate theoretical understanding. The article discusses the structure of the total social product reproduction process with the participation of two entities: material and information sectors of the economy. Theoretical analysis. Simple and expanded reproduction of the total social product with the participation of the information sector are analyzed in the article. The puts forward the hypothesis about the existence of economic law of priority development of the information sector of the economy at the stage of postindustrial social system formation. The current state of Russian economy analysis revealed the existence of some negative trends: structural deformation and de-industrialization, occurring on the backdrop of protracted economic stagnation. Results. There made a conclusion about the necessity of elaboration of a comprehensive national strategy for the development of the information sector of economy, which will be able to become an engine of upgrade and diversification of Russian national economy structure and to overcome its raw materials dependence.

Century of Mobilization Development of the Russian Economy

Introduction. Researched sustainable secular trend of mobilization development of the Russian economy since the beginning of the First World War in 1914. Theoretical analysis. Outlines the main theoretical and methodological assumptions put forward scientific hypotheses: the mobilization of the economy as a result of government entrepreneurship, limiting the share of consumption and increase the share of savings in the structure of gross product of the country. Dynamics of the statistical indicators of the mobilization of the Russian economy – a share of consumption and accumulating in the national income, a share of consumption and a saving in gross domestic product – on chronologically consecutive historical intervals is analyzed. Results. Consecutive alternation within century of three models of the Russian economy speaks: the military mobilization, investment mobilization and rent-mobilization. It is proved that the trajectory of mobilization development of the economy of Russia/ USSR was caused by its semi-peripheral status in the international division of labor, and the vector of government entrepreneurship was determined by the intention of the ruling power to enter the group of advanced countries. Conclusions. The estimation of rent-mobilization model of the modern economy of Russia as the abnormal condition typical for the peripheral countries is given.

The Monetary Policy’s Role in the Regulation of Investment Relations

Introduction. The main factor of the economic recession in Russia is an investment pause, the overcoming of which will serve as a key to restoring economic growth and the growth of foreign and domestic investments. At the same time, increasing the investment is associated with greater risk, which obviously reduces the investment activity and inhibits the development of investment relations. Due to the high degree of depreciation of fixed assets of Russian enterprises is very urgent problem of attracting investments and development of investment relations. Its importance is confirmed by the fact that economists ambiguously assess the impact of measures taken by the specialized authorities. Theoretical analysis. The article discusses the various theoretical approaches to the definition of the monetary factors’s role of investment dynamics, explaining the slowdown and decline in investment. Empirical analysis. On the basis of the parameters set of monetary regulation at the state of Russia’s socio-economic system. Based on the dynamics of the most important parameters set the effect of monetary policy on the dynamics of investment relations. Results. Installed effect of the monetary policy pursued by influencing the investment intentions of business entities. It is established that monetary factors affects the dynamics of investment in fixed assets.

Educational Benefit as an Intelligent Good

Introduction. Education is a complex process aimed at forming intellectual potential of both the individual and the nation as a whole. The quality of knowledge, namely the level of education of a person, his ability to create and develop a new knowledge, which subsequently create new products, technology, ie expand and reproduce the national wealth. Therefore, an educational service should be regarded as an intellectual one. Theoretical analysis. The article contains various theoretical and methodological approaches to defining the content of the educational benefits and identifies the specific characteristics that distinguish it from the traditional market goods. Empirical analysis. On the basis of the evolutionary approach was revealed a functional differences of a universities at different stages of socio-economic development. Using the data of the Federal State Statistics Service was conducted a comparative and quantitative analysis of an indicators such as: the structure of costs to producing goods (works, services); the number of educational organization of higher education (at the beginning of the educational year); the number of students studying in educational organization of higher education. Results. On the basis of theoretical analysis and statistics was formulated the content of the educational benefits, as well definded its basic properties.

New Interpretation of the Classical Interregional and International Trade Theories: Economic Logic vs the Economy

Introduction. This paper offers a new interpretation of the principles of absolute and comparative advantage. Theoretical analysis. The innovation of this study is its attempt to consider the old theories of international trade as the first models of the spatial economy. During the course of the theoretical research, analysis was performed not only on the semantic content of the referenced hypotheses, but also on the historico-economic and cultural backgrounds of their origins that incorporate in themselves a system of scientific views and values: ideas of natural balanced economic development to which A. Smith and D. Ricardo adhered. Results. As a result, the study has discovered several internal and external contradictions, which limit the explanatory power of the theories of A. Smith and D. Ricardo. The researchers have also determined the factors which allow these models to remain as the mainstream in economic theory and practice for a long time.

Factors Affecting the Innovative Development of the Region

Introduction. The problems of determining the composition of the factors influencing the innovative development of the region, the methodologies for measuring this influence and the development of tools for its evaluation are relevant in the context of developing potential mechanisms for stimulating regional innovation activity in modern conditions. Theoretical analysis. To study the sources of the difference in the level of innovative development in the region, an analysis of the regional factors affecting it is carried out and the directions for studying these factors are determined. Empirical analysis. The mechanism of influence of regional factors on the innovative development of the region, such as R&D staff, the industrial specifics of the region, urbanization, the sectoral structure of the economy, the structure and quality of human capital, research institutes, financial resources, the attractiveness of the region in terms of a set of living conditions business, as well as the interaction of the actors of the innovation system, the “innovation environment” and partnerships. Results. Evaluation of the effectiveness of innovative development requires the development of special indicators and indicators, a system of quantitative and qualitative indicators that characterize innovation development, and the approaches presented to the selection of factors of influence on the innovative development of the region can be used as a basis for further analysis and development of models for assessing the effectiveness of regional innovation development.

The Influence of Globalization on Performance of Capital Market

Introduction. The functionality of national market capital in globalization determines not only by processes runing in national economy system, but by the international range of capital and development of multinational corporation. Transnationalization of modern economy leads to dysfunction of capital market, that actualize the reseach of influence on globalization in operating capital market. Theoretical analysis. In this article considered the estimation approach of evaluation impact on globalization in national economy development, that allows to determine the presence of transfer globalization mechanism impulse on capital market function. National economy transnationalisation in absense of worked through investment strategy gives the disfunction of capital market shown up in investment abnormality in national economy. Results. Globalisation differently affects the capital market of countries. The effect of disparity in development of capital market with recovering economy under globalisation impact is detected. Straight foreign investments in economy of this countries doesn’t bring tangible benefits to investors, however in surplus of capital conditions it raise profitability of settable capital. The result of investment flow globalisation appears in country recipient dependence from donor country. The effect of disparity should be taken into consideration in investment programme development of national economy.

The Relationship between Structural Changes and Economic Development of Russia

Introduction. This article investigates the relationship between changes in the structure of Russia’s economy and economic development at the stage of the postindustrial society formation. The purpose of this scientific article is to study the mechanism of interaction of structural changes and economic dynamics with their qualitative and quantitative sides. Theoretical analysis. The author explores the impact of major production factors (technological progress, capital and labor) on structural shifts between the pre-industrial, industrial and post-industrial sectors of the economy. The next step is to examine the impact of shifts between these sectors on overall economic dynamics. To achieve stable growth of the national economy on the basis of the extension of the post-industrial way of production it is necessary to involve progressive determinants of technological progress: innovations in production technologies, highly skilled human capital. These provisions are analyzed on the basis of the closed system of the national economy taking into account the influence of external economic factors, depending on world energy prices. Results. The made a conclusion about the necessity of forming a new model of Russia’s economy macroeconomic development through diversification of its structure, priority investment into innovative industries and sectors, implementing of major infrastructure projects

ИНСТИТУЦИОНАЛЬНЫЕ ИННОВАЦИИ РАЗВИТИЯ БИЗНЕС-СТРУКТУР В УСЛОВИЯХ ИНФОРМАТИЗАЦИИ

Введение. В условиях информатизации бизнес-структуры претерпевают множество изменений, внедряется много тех- нологических и институциональных инноваций. Внедрение новых технологий в производство, построение новых стра- тегий организации бизнес-процессов (например, в вирту- альном пространстве), а также изменение неформальных правил игры, к примеру, обеспечивающих функционирование виртуальных организаций на основе доверия их участников друг к другу, существенно увеличивают производительность труда и конкурентоспособность современных организаций. Теоретический анализ. Предметом научного анализа яв- ляются социально-экономические отношения, складывающи- еся в процессе реализации институциональных инноваций различных бизнес-структур. Институциональные инновации определяются как новшества в функционировании формаль- ных и неформальных институтов, или правил игры, а также во взаимосвязи между институтами. Под влиянием новых информационных технологий трансформируются различные формальные и неформальные институты. Появляются новые институты, связанные с сетевыми формами организации, такие как электронные биржи, электронные корпоративные рынки, электронные платёжные системы и др. Цель рабо- ты – рассмотреть институциональные инновации развития бизнес-структур в условиях информатизации. Результаты. Выявлены сущность и специфика институциональных инно- ваций в условиях информатизации. Обосновано, что отрасль информационных технологий на современном этапе является одной из самых динамично развивающихся отраслей мировой экономики. Благодаря информационным технологиям стало возможным обмениваться информацией на больших рассто- яниях и заниматься бизнесом в разных странах. Доказано, что информационные технологии дают возможность неограничен- ного расширения бизнеса, а также позволяют автоматизиро- вать процесс управления в целом. Важно практическое при- менение институциональных инноваций в процессе развития и совершенствования ИТ-технологий в бизнес-структурах с целью повышения уровня их конкурентоспособности и инве- стиционной привлекательности.

БУХГАЛТЕРСКИЙ И НАЛОГОВЫЙ УЧЕТ РАСХОДОВ КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ ПРИ РАЗЛИЧНЫХ СИСТЕМАХ НАЛОГООБЛОЖЕНИЯ

Введение. В настоящее время, в сложной экономической ситу- ации в нашей стране, вопросы учета расходов напрямую связаны с оптимизацией налогообложения коммерческих предприятий. Цель данного исследования – проанализировать бухгалтерский и налоговый учет расходов организации и внести предложения по сближению бухгалтерского и налогового учета. Теоретический анализ. Реализация задач была достигнута за счет ана- лиза порядка учета и правил формирования расходов в бухгал- терском и налоговом учете, используя бухгалтерское и налоговое законодательство Российской Федерации. В работе описан и проанализирован порядок учета и формирования расходов при общем режиме налогообложения и упрощенной системе налогообложения, в том числе для предприятий малого бизнеса. Анализ законодательства по порядку учета и правил формирования расходов при различных системах налогообложения позволил сформировать предложения по внесению в него изменений с целью сближения бухгалтерского и налогового учета коммерче- ской организации. Результаты. Доказано, что правильное де- ление расходов на прямые и косвенные – одна из мер налоговой оптимизации. Установлено, что применение кассового метода признания расходов малыми предприятиями имеет различия в бухгалтерском и налоговом учете и негативно влияет на ведение бухгалтерского и налогового учета на малом предприятии. Было предложено внести изменения как в бухгалтерское, так и в на- логовое законодательство.

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