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SUMMARIES OF ARTICLES № 10 (101) 2016 - 7


Islamov M. A.

Bakhitova R. H.
 
ECONOMICAL SCIENCES
Islamov M. A., Bakhitova R. H.
Inter-regional comparison in order to implement a benchmarking process
The article discusses the main aspects in the selection of indicators for the process of benchmarking of the Russian Federation regions, the variants offered by foreign researchers and the currently available information on the activities of executive authorities of the Russian Federation.
Keywords: regional benchmarking, comparison of Russian regions, the region-reference, comparison of performance, the effectiveness of the Russian Federation regions.
1. Postanovlenie Pravitel'stva Rossijskoj Federacii ot 03.11.2012 goda # 1142 «O merah po realizacii Ukaza Prezidenta Rossijskoj Federacii ot 21 avgusta 2012 g. # 1199 «Ob ocenke jeffektivnosti dejatel'nosti organov ispolnitel'noj vlasti sub"ektov Rossijskoj Federacii» // Spravochnaja pravovaja sistema «Konsul'tant Pljus».
2. Verlup E. V. Metodologicheskoe obespechenie benchmarkinga na regional'nom urovne // Unikal'nye issledovanija XXI veka. 2015. # 7 (7). S. 60-66.
3. Marketing. Bol'shoj tolkovyj slovar'. [Jelektronnyj resurs]. – Rezhim dostupa: http://marketing.academic.ru/(data poseshhenija: 05.10.2016 g.).
4. Perani Dzh., Sirilli C. Benchmarking innovacionnoj dejatel'nosti evropejskih stran // Forsajt Rossija. 2008. T. 2. # 1. S. 4-15.
5. Robert S. Kjemp. Legal'nyj promyshlennyj shpionazh. Benchmarking biznes-processov: tehnologii poiska i vnedrenie luchshih metodov raboty vashih konkurentov. M: Balance Business Books, 2004.
6. Navarro M. Territorial benchmarking methodology: The need to identify reference regions. Paper for: Conference on «The dynamics of Europe’s industrial structure and the growth of innovative firms» // European Commission, Seville, October 6, 2011.
7. Paasi M. Collective benchmarking of policies: an instrument for policy // Science and Public Policy. V. 32(1). 2005. P. 17-27.




ECONOMICAL SCIENCES
Kireeva O. A.
Legislation innovations on obligatory pension, social and medical insurance: what changes expect insurers in 2017
In article changes in an order of administration, calculation, payment and control of use of insurance premiums on obligatory pension, social and medical insurance which will take place in 2017 are considered.
Keywords: insurance premiums, administration of insurance premiums, the reporting under insurance premiums, exit and cameral checks on insurance premiums.
1. FZ «O vnesenii izmenenij v chasti pervuju i vtoruju Nalogovogo kodeksa Rossijskoj Federacii v svjazi s peredachej nalogovym organam polnomochij po administrirovaniju strahovyh vznosov na objazatel'noe pensionnoe, social'noe i medicinskoe strahovanie» ot 03.07.2016 g. # 243-FZ.
2. FZ «O strahovyh vznosah v Pensionnyj fond Rossijskoj Federacii, Fond social'nogo strahovanija Rossijskoj Federacii, Federal'nyj fond objazatel'nogo medicinskogo strahovanija» ot 24.07.2009 g. # 212-FZ.
3. FZ «Ob objazatel'nom social'nom strahovanii ot neschastnyh sluchaev na proizvodstve i profzabolevanij» ot 24.07.1998 g. s izm. ot 03.07.2016 g.




ECONOMICAL SCIENCES
Kuzminykh N. A.
Trends of investment attractiveness of municipalities
In article on the basis of analysis of investment activities of municipalities in the Republic of Bashkortostan defined the trends of investment attractiveness of the identified problems of development of investment activities and the factors responsible for the increase of investment attractiveness. The author carried out the evaluation of investment attractiveness and the level of innovation development of municipal formations of the Republic of Bashkortostan, which revealed high differentiation of the development of investment and innovation activities of municipalities.
Keywords: investment attractiveness of municipal formation, investment activity, investment potential.
1. Valinurova L. S., Kazakova O. B., Kuz'minyh N. A. Investicionnaja privlekatel'nost' municipal'nyh obrazovanij Respubliki Bashkortostan // Evrazijskij juridicheskij zhurnal. 2016. # 5 (96). S. 351-354.
2. Investicionnyj klimat Respubliki Bashkortostan. [Jelektronnyj resurs]. – Rezhim dostupa: https://economy.bashkortostan.ru/dejatelnost/investicionnyj_klimat/investitsionnaya-deyatelnost/.
3. Investicionnye proekty, realizovannye v 2014 godu. [Jelektronnyj resurs]. – Rezhim dostupa: https://economy.bashkortostan.ru/dejatelnost/investicionnyj_klimat/investitsionnaya-deyatelnost/realizovannyeproekty/.
4. Kuz'minyh N. A. Intensivnost' i jekstensivnost' innovacionnogo razvitija // Jekonomika i upravlenie: nauchno-prakticheskij zhurnal. 2014. # 3 (119).S. 51-56.
5. Kuz'minyh N. A. Metodicheskie podhody k ocenke urovnja innovacionnogo razvitija social'no- jekonomicheskih sistem: preimushhestva i nedostatki // Intellekt. Innovacii. Investicii. 2011. # 2. S. 30-34.




Maksimov S. N.

Khvostov A. B.

ECONOMICAL SCIENCES
Maksimov S. N., Khvostov A. B.
Negotiability as economic and legal concept
The article is devoted to study of such concepts «negotiability» which authors consider both from an economic and from a legal point of view. The attention is being drawn to the fact that negotiability is one of the important conditions for sustainable socio-economic development in the conditions of transformation of hierarchical economic systems in heterarchies like urban communities.
Keywords: negotiability, heterarchical system, urban community, sustainable development.
1. Dolgin A. Kak nam stat' dogovoroprigodnymi, ili Prakticheskoe rukovodstvo po kollektivnym dejstvijam. [Jelektronnyj resurs] – Rezhim dostupa:http://polit-ru.timepad.ru/event/293644 (data obrashhenija: 28.02.16).
2. Farhutdinov I. Z. Pravovye osnovy i tendencii razvitija evrazijskoj jekonomicheskoj integracii:sravnitel'nyj analiz mezhdisciplinarnogo vzaimodejstvija specialistov i uchenyh v oblasti prava gosudarstv-chlenov Evrazijskogo jekonomicheskogo sojuza i SNG (na osnove dejatel'nosti Evrazijskogo juridicheskogo zhurnala v 2007-2016 godah) // Evrazijskaja jekonomicheskaja perspektiva: Sb. dokl. / Pod red. I. A. Maksimceva. – M., 2016.




Modgina N. V.

Nusratullin I. V.

ECONOMICAL SCIENCES
Modgina N. V., Nusratullin I. V.
Influence of migration processes on the development of small business
This article discusses the impact of migratory flows on the state and development of small business in the region, provides an assessment of the impact of migration on the socio-economic development of the Republic of Bashkortostan.
Keywords: migration, entrepreneurship, small business.
1. Emel'janov S. V., Nusratullin V. K. Strategicheskie osnovy razvitija sovremennogo rossijskogo predprinimatel'stva. – Ufa: Izdatel'stvo «Zdravoohranenie Bashkortostana», 2005. – 127 s.
2. Karov R. A., Modzhina N. V. Migracija kak indikator social'no-jekonomicheskogo krizisa // Ezhemesjachnyj nauchnyj zhurnal «Molodoj uchenyj». – 2016. – #12. – S. 741-744.
3. Himraeva Valerija. Malyj biznes v Rossii postrojatza schet migrantov // Ezhednevnaja delovaja gazeta «RBK daily» ot 21.12.2011 g.
4. Oficial'naja statistika Territorial'nogo organa Federal'noj sluzhby gosudarstvennoj statistiki po Respublike Bashkortostan. Razdel: «Maloe i srednee predprinimatel'stvo» [Jelektronnyj resurs]. – Rezhim dostupa: http://bashstat.gks.ru/wps/wcm/connect/rosstat_ts/bashstat/ru/statistics/enterprises/ (data obrashhenija: 26.10.2016).
5. Oficial'naja statistika Territorial'nogo organa Federal'noj sluzhby gosudarstvennoj statistiki po Respublike Bashkortostan. Razdel: «Naselenie» [Jelektronnyj resurs]. – Rezhim dostupa: http://bashstat.gks.ru/wps/wcm/connect/rosstat_ts/bashstat/ru/statistics/population/ (data obrashhenija: 26.10.2016).




Nazarova U. A.

Sadykova Z. A.

ECONOMICAL SCIENCES
Nazarova U. A., Sadykova Z. A.
Effective system of material incentives for the teaching staff of a higher education institution
The article is concerned with the problems of the existing teaching staff stimulation system, the
problem of decreasing number of University teachers, questions the motivational component of employee performance.
Keywords: system of material incentives, faculty, staff motivation, and personal development.
1. Baranova I. V., Adova I. B., Zaika M. M. Metodicheskij podhod k ocenke urovnja razvitija kompetencij professorsko-prepodavatel'skogo sostava i rezul'taty ego prakticheskoj realizacii // Innovacii v obrazovanii. 2012. # 5. S. 104-113.
2. Blinova T. N., Tret'jakov M. M. Razrabotka sistemy povyshenija jeffektivnosti material'nogo stimulirovanija professorsko-prepodavatel'skogo sostava vuzov//Sovremennye problemy nauki i obrazovanija. 2014. #
6. [Jelektronnyj resurs]. – Rezhim dostupa: http://cyberleninka.ru/article/n/razrabotka-sistemy-povysheniya-effektivnosti-materialnogo-stimulirovaniya-professorskoprepodavatelskogosostava-vuzov (data obrashhenija: 16.09.2016)
3. Dannye FGBOU VO «Bashkirskij gosudarstvennyj universitet».
4. Mihalkina E., Skachkova L., Gaponenko N. Normirovanie truda v vysshih uchebnyh zavedenijah: analiz norm truda professorsko-prepodavatel'skogo sostava. [Jelektronnyj resurs]. – Rezhim dostupa: http://lmart.sfedu.ru/index.php/issledovanie-i-ekspertiza-rynka-ruda/publikatsiisotrudnikov/33-ffgfh (data obrashhenija: 17.09.2016)
5. Federal'naja sluzhba gosudarstvennoj statistiki (Ros-stat). Rossija 2015: statisticheskij spravochnik. M., 2015.
6. Federal'naja sluzhba gosudarstvennoj statistiki. [Jelektronnyj resurs]. – Rezhim dostupa: http://www.gks.ru (data obrashhenija: 30.09.2016).




ECONOMICAL SCIENCES
Nizamutdinova A. M.
Normative legal regulation of accounting and its influence on analysis of turnover in wholesale of petroleum products
The paper studied the statement of account of the movement of petroleum products on the example of a specific wholesale company, and the necessity of the organization of accounting in the context of the warehouse and transit trade. The effect of the proposed scheme and the use of sub-accounts of the analytical accounts of the account for the calculation of the analytical profit margin ratios for warehousing and transit turnover. As a result of the author's research proved to make informed economic decisions of managers.
Keywords: trade operations, retail, petroleum, inventories, accounting, transit traffic, warehouse turnover.
1. Polozhenie po buhgalterskomu uchetu «Uchet material'no-proizvodstvennyh zapasov» PBU 5/01, utv. prikazom Ministerstva finansov RF ot 9 ijunja 2001 g.# 44n.
2. Metodicheskie ukazanija po buhgalterskomu uchetu material'no-proizvodstvennyh zapasov, utv. prikazomMinisterstva finansov RF ot 28 dekabrja 2001 g. #119n.




ECONOMICAL SCIENCES
Nizamutdinova A. M.
Application of IFRS’ law rules for business management
In the paper the author allocates and characterises three blocks of questions on investigated subjects. The theoretical block is presented by the analysis of applicability IFRS in the administrative account and a business management. The technological block of questions is allocated as interrelation IFRS and statements of system of the administrative account at the enterprise. The practical block of questions is devoted administrative aspects of separate standards IFRS, and also strategic aspect IFRS – to application IFRS for business estimation of cost. The conclusion is drawn, that IFRS it is possible to consider as a basis for preparation of the financial reporting for management.
Ключевые слова: IFRS, business management, management aspect, revenue, expenses, prudence concept, business combination.
1. Polozhenie o priznanii Mezhdunarodnyh standartov finansovoj otchetnosti i Raz"jasnenij Mezhdunarodnyh standartov finansovoj otchetnosti dlja primenenija na territorii Rossijskoj Federacii, utv. Postanovleniem Pravitel'stva RF ot 25 fevralja
2011 g. # 107.
2. Ob utverzhdenii Polozhenija po buhgalterskomu uchetu «Informacija po segmentam (PBU 12/2010)», vveden v dejstvie prikazom Minfina RF ot 8 nojabrja 2010 g. N 143n.
3. Ob utverzhdenii Polozhenija po buhgalterskomu uchetu «Uchet nematerial'nyh aktivov», vveden v dejstvie prikazom Minfina RF ot 27 dekabrja 2007 g. N 153n(PBU 14/2007).
4. Prikaz Minfina Rossii ot 28.12.2015 N 217n (s izm. ot 11.07.2016) «O vvedenii Mezhdunarodnyh standartov finansovoj otchetnosti i Raz"jasnenij Mezhdunarodnyh standartov finansovoj otchetnosti v dejstvie na territorii Rossijskoj Federacii i o
priznanii utrativshimi silu nekotoryh prikazov (otdel'nyh polozhenij prikazov) Ministerstva finansov Rossijskoj Federacii».
5. Mezhdunarodnyj standart finansovoj otchetnosti (IFRS) 3 «Ob"edinenija biznesa», utv. prikazom Minfina Rossii ot 28.12.2015 N 217n (s izm. ot 11.07.2016).
6. Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 2 «Zapasy». utv. prikazom Minfina Rossii ot 28.12.2015 N 217n (s izm. ot 11.07.2016).
7. Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 8 «Operacionnye segmenty», utv. prikazom Minfina Rossii ot 28.12.2015 N 217n (s izm. Ot 11.07.2016).
8. Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 18 «Vyruchka», utv. prikazom Minfina Rossii ot 28.12.2015 N 217n (s izm. ot 11.07.2016).




Prudnikov V. B.

Gafarova E. A.

Nadirbaeva L. A.

ECONOMICAL SCIENCES
Prudnikov V. B., Gafarova E. A., Nadirbaeva L. A.
Econometric modeling of regional migration processes
This article gives an overview of econometric models of the migration processes in Russia and its’ regions, reveals a number of the major factors influencing inflow and outflow of migrants. An adequate econometric model was proposed for the Republic of Bashkortostan, which allows to analyze and predict migration processes in the region.
Keywords: migration, econometric modeling, migration process, factors of migration.
1. Andrienko Ju. V., Guriev S. M. Razrabotka prikladnoj modeli vnutrennih i vneshnih migracionnyh potokov naselenija dlja regionov Rossijskoj Federacii. Otchet po proektu v ramkah Programmy podderzhki nezavisimyh jekonomicheskih analiticheskih centrov. MONF, CJeFIR. – 52 s.
2. Batishheva G. A. Issledovanie faktorov migracionnogo obmena mezhdu federal'nymi okrugami Rossii // Regional'naja jekonomika: teorija i praktika.– 2009. – # 30 (123). – S. 65-73.
3. Vakulenko E. S., Mkrtchjan N. V., Furmanov K. K. Modelirovanie registriruemyh migracionnyh potokov mezhdu regionami Rossijskoj Federacii // Prikladnaja jekonometrika. – 2011. – # 1 (21). – S. 35-55.
4. Vakulenko E. S. Migracionnye processy v gorodah Rossii: jekonometricheskij analiz // Prikladnaja jekonometrika. – 2012. – # 1 (25). – S. 25-50.
5. Oshhepkov A. Ju. Mezhregional'naja migracija: ravnovesnyj podhod. Issledovatel'skij grant Nauchnogo fonda GU VShJe (rukopis'). – 2008. – 29 s.
6. Trofimova N. A., Razumovskaja V. A. Modificirovannaja gravitacionnaja model' trudovoj migracii /Analiz i modelirovanie jekonomicheskih processov. Sbornik statej pod red. V. Z. Belen'kogo, vyp. 8. – M.: CJeMI RAN, 2011.
7. Hamadeeva Z. A., Vishnevskaja N. G. Migracionnye processy na rynke truda regiona: jekonomiko-geograficheskie aspekty // Torgovlja, predprinimatel'stvo i pravo. – 2014. – #1. –S. 10-25.




Sibagatullina S. R.

Baykova E. R.

ECONOMICAL SCIENCES
Sibagatullina S. R., Baykova E. R.
Evolution of the concept of economic liberalism
The article describes the stages of the transformation of the concept of «economic liberalism», focusing on the contemporary meaning of this concept, the corresponding period of economic globalization; peculiarities of manifestations of liberalism in Russia.
Keywords: liberalism, laissez faire, monetarism, globalization.
1. Ashvanjan S. K., Osokina N. V. Jekonomicheskaja globalizacija i zadachi Rossii. S. 1-7. – [Jelektronnyj resurs]. – Rezhim dostupa: http://www.nsu.ru/exp/ref/Media:4edf342ec871dec5190003889_Ashvanian.pdf(data obrashhenija: 18.10.2016).
2. Bajkova Je. R. Gosudarstvennoe regulirovanie rentnyh otnoshenij: dis. ... kand. jekon. nauk: 08.00.01. –SPb., 2013 – 157 s.
3. Deljagin M. Mesto Rossii v uslovijah globalizacii // Nash sovremennik. – 2001. – # 7. – S. 178.
4. Deljagin M. Chto predlagajut liberaly. – [Jelektronnyj resurs]. – Rezhim dostupa: https://newsland.com/user/4297708736/content/mikhail-deliagin-chtopredlagaiut-liberaly/4353306 (data obrashhenija: 19.10.2016).
5. Kostjuk V. N. Istorija jekonomicheskih uchenij. – M.: Centr, 2001. – 224 s.
6. Kultygin P. Nezapadnye koncepcii globalizacii// Lichnost'. Kul'tura. Obshhestvo. – 2002. – Tom IV. –Vyp. 1-2 (11- 12). – S. 80.
7. Mirovaja jekonomicheskaja mysl'. Skvoz' prizmu vremen. V 5 T. T. 3. Jepoha social'nyh perelomov / Otv.red. A. G. Hudokormov. – M., «Mysl'», 2005. – 896 s.
8. Sibagatullina S. Issledovanie problem innovacij v istorii jekonomicheskoj mysli // Jekonomika i upravlenie. – 2014. – # 4. – S. 66-70.
9. Smorgunov L. V. Liberalizm i marksizm postsovetskoj jepohi // Veche. – ## 15-17. – S. 72-78. – [Jelektronnyj resurs]. – Rezhim dostupa: http://philosophy.spbu.ru/userfiles/rusphil/Veche%20%E2%84%9615-7.pdf(data obrashhenija: 19.10.2016).
10. Sorvina G. N. Istorija jekonomicheskoj mysli dvadcatogo stoletija. – M.: Izd-vo RAGS, 2002. – 296 s.
11. Stiglic Dzh. Mnogoobraznee instrumenty, shire celi: dvizhenie k post-Vashingtonskomu konsensusu //Voprosy jekonomiki. – 1998. – # 8. – S. 4-34.
12. Hudokormov A. G. Razvitie jekonomicheskoj mysli cherez ee periodicheskie krizisy (k voprosu ob obshhem principe jevoljucii mirovoj jekonomicheskoj teorii v XX veke). – M.: Institut jekonomiki RAN, 2012.–38 s.
13. Shmelev N. P. V poiskah zdravogo smysla. Dvadcat' let rossijskih jekonomicheskih reform. – M.: Izdatel'stvo «Ves' mir», 2006. –512 s.
14. Shumpeter J. A. Istorija jekonomicheskogo analiza. V 3-h tomah. –SPb., «Jekonomicheskaja shkola» Sankt-Peterburgskij universitet jekonomiki i finansov, Vysshaja shkola jekonomiki, 2001. –1664 s.




Soloveva I. A.

Nizamova L. R

ECONOMICAL SCIENCES
Soloveva I. A., Nizamova L. R
The question of the elaboration of criteria for small businesses in the oil sector
The article summarizes the experiences and suggestions of various authors with regard to the elaboration of criteria for small businesses in the oil sector.
Keywords: oil-and-gas complex, small and medium oil and gas business, the criteria for small business, subjects of small business in the oil and gas sector, independent oil companies.
2. Federal'nyj Zakon # 209-FZ «O razvitii malogo i srednego predprinimatel'stva v Rossijskoj Federacii».
3. Vlasov N. O. O neobhodimosti zakonodatel'noj podderzhki malyh i srednih neftegazodobyvajushhih predprijatij // Neft', gaz i pravo. – 2001. – # 2. – S.25 – 26.
4. Goretyj M. V. K probleme opredelenija ponjatija i priznakov sub"ektov malogo predprinimatel'stva v neftedobyvajushhej promyshlennosti, 2006. – [Jelektronnyj resurs]. – Rezhim dostupa: http://www.centerbereg.ru/ k2557.html.
5. Danilenko M. O zakonodatel'noj podderzhke nebol'shih otechestvennyh predprijatij neftjanoj otrasli// Neft', gaz i biznes. – 2000. – # 6. – S. 21.
6. Vygon G., Savchik E., Rubcov A. i dr. Est' li budushhee u sektora rossijskih nezavisimyh neftjanyh kompanij? Jenergeticheskij centr Moskovskoj shkoly upravlenija Skolkovo, fevral' 2014 g. – 52 s.
7. Perchik A. I. Vozrastanie znachimosti malyh neftjanyh kompanij // Neft' i biznes. – 1997. – # 4. – S. 11.
8. Korzun E. V. O neobhodimosti gosudarstvennoj podderzhki malogo i srednego predprinimatel'stva v neftedobyche // Neftjanoe hozjajstvo. – 2002. – # 5.
9. Emekeev V. A. Formirovanie malogo biznesa v neftedobyche: soderzhanie napravlenija i perspektivy razvitija: na primere Tatarstana//dissertacija na soiskanie uchenoj stepeni kandidata jekonomicheskih nauk. – Kazan', 2002.
10. Trubeckoj K. N., Krasnjanskij G. L., Kurskij A. N., Panfilov E. I. Gornoe zakonodatel'stvo Rossii: vchera, segodnja, zavtra. – M., 2000.




Safina R. R.

Gareeva A. R.

ECONOMICAL SCIENCES
Safina R. R., Gareeva A. R.
Evolution of economic essence of the concept “capital”
In article historical aspects of emergence and development of various directions of an economic thought of the concept "capital" are considered, criteria of reference of objects to the capital for the purpose of disclosure of economic essence of the concept "capital" are marked out, the importance of the innovative capital in modern conditions of development of economy is shown.
Keywords: capital, category, school of sciences, economic thought, analysis of definitions.
1. Jakovec T. A. Raznostoronnost' traktovok ponjatija «kapital» i ego sushhnosti s tochki zrenija buhgalterskogo (finansovogo) ucheta // Mezhdunarodnyj buhgalterskij uchet. – 2013. – # 28. – S. 34-43.




Safina R. R.

Famutdinova A. G.
 
ECONOMICAL SCIENCES
Safina R. R., Famutdinova A. G.
Features of drawind up and audit of the consolidated financial statements
In article features of standard regulation of drawing up, audit and representation to users of the consolidated financial statements of group of companies are considered. The basic principles of drawing up the consolidated financial statements of group are generalized, stages of consolidation
of financial information are allocated, features and requirements of the legislation to audit of the consolidated financial statements are considered.
Keyword: the consolidated financial statements, International Financial Reporting Standards, group, audit, users of the reporting.
1. Federal'nyj zakon ot 27. 07. 2010 g. # 208–FZ (red. ot 03.07.2016) «O konsolidirovannoj finansovoj otchetnosti».
2. Mezhdunarodnyj standart finansovoj otchetnosti (IFRS) 10 «Konsolidirovannaja finansovaja otchetnost'» (red. ot 27.06.2016) (vveden v dejstvie na territorii Rossijskoj Federacii Prikazom Minfina Rossii ot 28.12.2015 N 217n).
3. Sokolov A. A. Osnovnye jetapy formirovanija konsolidirovannoj finansovoj otchetnosti gruppy kompanij // Mezhdunarodnyj buhgalterskij uchet. 2012. N 14.
4. Chaja V. T., Uzajirov M. S. Audit konsolidirovannoj otchetnosti // Audit i finansovyj analiz. 2012. # 06. S. 259-264.