On Improvement of Taxation of Small and Medium Business

Introduction. The socio-economic situation in the country is largely dependent on the level of development of small and medium-sized businesses. In turn, the effectivenessof the small and medium business is dependent on the tax system of the country.

Theoretical analysis. This article discusses the changes made to the legislation on small and medium business in the 2015 year affecting criteria chargeability to small and medium businesses, the income limit for legal entities and individual entrepreneurs, and participation in the share capital of other entities. Analysis of special tax regimes was carried out on the basis of the characteristics of taxation elements in the transformation of the tax legislation.

Discussion of results. The study revealed some features of the application of special tax regimes in terms of improvement of the legislation on taxes and fees, as well as legislation regulating the operation of small and medium businesses

Research of Formation and Use of the Municipal Budget Ufa

Introduction. In the current crisis conditions decline in growth receipt of incomes to local budgets is felt stronger in comparison with the previous year. In relation to this fact it is necessary to mobilise all reserves for local budget extension. Local budgets are one of Russian consolidated budget elements. Nowadays in Russian Federation the role of local government authorities is increasing in economic and cultural construction. They acquired significant rights in the management area of economic, social and cultural construction on a catchment area. For assigned obligations completion the resources are needed, in particular, by way of different inpayment to municipal organisations budgets. Therefore, this research including structural characteristics of Ufa budget analysis, determination of reserves for municipal budget extension increase and extraction of budget outcomes priority directions, is particularly topical. Results of research. Based on economics and statistics methods budget incomes and outcomes of Ufa for the period of 2007–2013 were analysed. The analysis carried out shows that the central problem is the problem of the municipal budget extension, especially in terms of tax and non-tax proceeding. The insufficient social orientation of the municipal budget is concluded. In particular, from 2009, a significant decrease in public health service outcomes was observed, by 15% in average annually. In spite of the fact that Ufa is in the list of cities with high level of environment pollution, outcomes on ecology are insufficient, being an extremely negative factor. Conclusions. In the conclusion, the Ufa budget optimization suggestions were formulated. Disadvantages of change-over to programming method of budgeting were emphasized, a subjectiveness of budget outcomes priority directions was determined. The closed character of information on budget outcomes is also one of the central problems, that makes an estimation of budget outcomes effectiveness more difficult.

Cognitive Modeling the Impact of a Regional System of Higher Education in the Innovative Development of the Region

Introduction. To find the most effective management tools for interaction of regional higher education and regional innovation system to analyze their mutual influence through cognitive analysis. Theoretical analysis. To assess the role of regional institutions of higher education in regional development in the foreign studies used different models to conduct a comprehensive analysis of the contribution of universities to social and economic innovative development of the region. Empirical analysis. It is obvious that the education system and innovation system linked at the regional level. To construct the initial cognitive map, a model that reflects the current state of the education system and the regional innovation system and their influence on the innovative development of the region, used indicators of educational activities, research and innovation, human resource development, international activities, infrastructure, employment of university graduates, financial indicators. Results. Tools cognitive modeling can simulate the effects of decisions made on the interaction of all the actors of the regional innovation system: government, science and business at the regional level, and lays the foundation for the efficient use of the capacity of higher education institutions in promoting opportunities to promote regional development.

Innovation in Corporate Governance in Russia

Introduction. The dynamism of corporate governance generated by internal factors of development corporations, such as the desire to attract investors, to improve its ranking in the eyes of the public, to increase the effectiveness of personnel management of the corporation. External factors are the dynamics of the corporate institutional framework of corporate governance, which can include legislation on aspects of corporate governance in Russian companies, as well as guidance documents, which include the Code of Corporate Governance. As part of the institutional framework have been many changes,
which require analysis and systematization. Theoretical analysis. Based on analysis of the amendments to the Civil Code of the Russian Federation, a number of corporate laws and the Corporate Governance Code implemented systematization of the latest innovations in the institutional framework of corporate governance. The analysis was performed by allocating blocks of corporate governance: the rights of shareholders, management bodies, information disclosure, corporate social responsibility. The author identifies the official emergence of the term «corporation» and «corporate relations», particularly public and non-public companies, considering innovations in relation to therights and responsibilities of shareholders, as well as the functions of members of the Board of Directors. Results. Analysis of innovation in the institutional framework of corporate governance, as well as analysis of the new Corporate Governance Code has revealed the role of these innovations in the formation of an effective system of corporate governance in Russian companies, as well as in resolving corporate conflicts. Key words: corporate governance, public joint stock company, rights of shareholders, Board of Directors, Corporate Governance Code.

Statistical Analysis of the Cost of Quality in the Organization

Introduction. Statistical analysis of the cost of quality is one of the most important elements of cost management in the organization, as well as necessary in the construction of a quality system in accordance with ISO 9000 quality costs include all costs associated with quality,
and are divided into two general group – costs caused by inconsistencies inconsistencies, and the costs of prevention and detection of inconsistencies. Theoretical analysis. In the statistical literature is often used index method to identify individual factors on the overall result. In the statistical literature under the subindex refers to the average index. With the subindexes can estimate the extent to which the overall index due to the influence of the dynamics of costs for each cost element. The main feature of subindex analysis is that it allows you to reconcile the analysis of changes in the dynamics of individual indicators and the entire population as a whole, as well as its structural changes. Results of study. Analysis of quality costs dynamics revealed that the increase in costs on the quality of the organization influenced primarily warning costs. The greatest impact on cost increases in the dynamics of the quality of the Saratov storage tank construction works in 2014 had four components: the cost of audits ( internal and external) quality management system, to carry out production design work training in the field of quality; costs of organizing the input control. This confirms the existing policy of the organization, which is aimed primarily at compliance with international and Russian standards, as well as to prevent the marriage.

Target Indicators as a Tool in the Management of Social and Economic Development

Introduction. The effectiveness of management activities and the successful achievement of the major objectives of social and economic development are highly dependent on competent analysis and evaluation, planning future actions. Methodology. The complex target indicators, the use of which is essential in the formation of social and economic development, formed as a result of scientific work. The complex includes: the growth rate of gross domestic product (GDP), unemployment, inflation, volume of net exports in GDP, the share of investment in fixed assets in GDP, the effectiveness of cost in technological innovation. Comprehensive assessment and correlation analysis of information on these indicators performed. Theoretical analysis. The need for the proposed system of indicators that serve as important indicators of the state and economic development is founded. The concept of «target indicators» suggested that it had not been formulated in economics. Model target indicators, allowing to define the dynamics of the extensive and intensive economic growth and the impact on the level of automation has to offer. Methods of calculating indicators for the proposed model is formed and calculations are presented. Conclusion. The results of the present work allow multifactorial determine the relationship and interdependence of the main macroeconomic indicators of economic development, to carry out their forecasts further values. It is possible to trace the main development trends of the economy of the presented model.

Methods and Forms of Investment Innovation at the Meso Level

The urgent need for the formation of national innovative
system of the Russian Federation actualizes the problem
of building innovative systems of meso-economic level, the solution
is impossible without determining the most effective forms and methods of investing in the innovative development of the
regions, bringing the required volumes of investment resources
at the right time. For this it is necessary to accurately determine
the terminology, to reveal the economic substance of the studied
concepts to conduct data classification. Theoretical analysis.
Analysis of scientific literature dedicated to investments in innovative
activities, showed that to date there is no single representation
and interpretation of the concept «form of investment and
innovative activity», missing their full classification in conjunction
with the methods of investment. Methods. The article presents
schematically disclosed the author’s interpretation of the «form of
investment and innovative activity of meso-economic systems»,
shows its relationship with the methods and means of investing in
innovation at the meso level. Results. The refined and expanded
the classification of forms and methods of investment in innovation
at the meso level with consideration of the peculiarities of the
latter. Conclusions. Presents the systematization allows more
balneo to reveal the economic substance of the forms and methods
of investment innovation at the meso level and to determine the
directions of their development.

Based on the Mechanism of Integrated Logistics Support System of Services in the Cultural Industries

Integrated logistics support system of production of the
cultural industries as a complex high-tech products is an informational
and organizational support lifecycle services culture. Theoretical
analysis. The article describes the structure of cultural industries in
relation to the modern Russian economic situation. We consider the elements, stages, structure of integrated support cultural industries,
which is realized through the formation of information-analytical database
of cultural industries through the use of integrated service centers.
Results. The embodiment of this algorithm will improve the efficiency
of public and private investment funds in the cultural industries, the
quality, stability and competitiveness of paid and free services culture.

Control of Passengers in Commuter Train: the Intensity and Interest Coverage

Solving the problem of building cash activity on
commuter trains, which will provide a high level of coverage of
passengers on all trains route, can be considered from the point of
view of productivity of supervisors. Passengers trains represent the
requirements for service on the part of supervisors. They come in a
railroad train at stops and leave the train, serving their supervisors
or not. This process is convenient to describe position of queueing
theory. Theoretical analysis. Discusses achieving full payment
for the carriage of passengers, with different levels of coverage. An
analysis on suburban passenger rail, cash flows pay their passage,and monitoring to ensure the collection of tolls from the stowaways.
Results. Accepted passengers not uniform along the length of the
route. The vast majority of passengers should be on small distances
and mainly around major stations, generating and absorbing the
flows of passengers. Time to move trains on this site not long lasting.
Ensuring continuous monitoring of passengers transported in
commuter trains may subject local tactics maneuvering strength
of controlling group focus on filling the carriages and the intensity
of the rotation process passengers.

Managerial Aspect in Activity of Pharmaceutical Companies

The article explains the use of the project approach in
the management of innovative activity of pharmaceutical companies
and determining the cost-effectiveness of investments in innovation
activities of pharmaceutical companies. Theoretical analysis. The
activity of pharmaceutical companies is increasingly taking the form
of projects. This is primarily due to the necessity of standardization
the most important aspects of corporate management activities of
pharmaceutical companies. In the conditions of high competitive
environment in order to ensure the survival of the pharmaceutical
enterprises in these conditions, it is necessary to realize the innovation
activity under condition of using the system of innovation project
management. The necessity of creating the system of innovation
project management at pharmaceutical manufactory is specify of
development of pharmaceutical market, which needs in fast response.
That’s why in order to achieve the effectiveness of using resources,
observance of time of implementation of management decisions
necessary to ensure optimum interaction processes (or all activities)
under the conditions of each project. According to the author, in the
project management system, it is expedient to introduce evaluation
of innovative projects based on the concept of real options. Results.
Revealed the value of real options approach with a high degree of
uncertainty in terms of functioning of the company and the possibility
of managerial influence on it. It is appeared the possibility and right
to change strategy