Учетная политика системы экономической безопасности предприятия

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.Las realidades actuales están condicionadas por el hecho de que la política macroeconómica cambia constantemente, lo que tiene un impacto directo en la vida financiera y económica de cada entidad económica. La seguridad económica de cada organización depende de una política adecuadamente formulada para la contabilidad, los impuestos y el desarrollo de contratos con las contrapartes. La relevancia del tema elegido está condicionada por el hecho de que la política contable para fines contables es una de Нынешние реалии обусловлены тем, что макроэкономическая политика постоянно меняется, что оказывает непосредственное влияние на финансово-экономическую жизнь каждого субъекта хозяйствования. Экономическая безопасность каждой организации зависит от правильно сформулированной политики учета, налогообложения и разработки договоров с контрагентами. Актуальность выбранной темы обусловлена тем, что учетная политика для целей бухгалтерского учета является одним из инструментов, обеспечивающих экономическую безопасность предприятия. В статье рассматриваются задачи, поставленные перед учетной политикой, организационные и технические направления учетной политики, допущения при разработке учетной политики, основные направления развития учетной политики, а также представлены выводы. las herramientas que garantizan la seguridad económica de una empresa. El artículo analiza las tareas asignadas a la política contable, las tendencias organizativas y técnicas de la política contable, los supuestos durante el desarrollo de la política contable, las principales tendencias del desarrollo de la política contable, y también presenta las conclusiones

Realization of potential of enterprise structure development as the criterion of ensuring the object-differentiated approach to rendering the state support : the Russian Federation

The objective of the research. Undertaken in the conditions of an economic crisis and sanctions restrictions the attempts of system optimization of business activity state regulation in Russia still don't contribute to increase in business sector efficiency and to full accomplishment of all assigned social and economic functions. In the article the author rationalizes the point, assuming that in the basis of state regulation system the implementation level of entrepreneurial structure capacity, as the most adequate criterion of rendering the state support of business activity, which besides shall carry an object-differentiated nature, shall be laid. Short description of methodology. In the article authors offer an original interpretation of the concept "potential of enterprise structure development" and a method to calculate an indicator "the realization level of potential of enterprise structure development" as key criterion at realizing an object-differentiated approach to rendering the state support of enterprise structures. Compilation of the most important research results and their significance. In the article based on the formed differentiation criteria of measures of the state support of entrepreneurial structures authors offer the measures system differentiated on the bases of the implementation level of potential of entrepreneurial structures development and the importance of this structure in strategic priorities system of territorial development on preferential creation of institutional conditions for an entrepreneurship development; on internal capacity development of entrepreneurial structures; on direct support of business activity.peer-reviewe

Methodological Approach to Planning and Financing the Fixed Capital Reproduction for Sustainable Development of the Fishing Industry

The article presents the results of scientific and research work on the creation of a methodological approach to the analysis of fixed capital reproduction for fishing enterprises. This study is relevant due to the fact that the fishery complex of the Russian Federation is currently called upon to provide a solution to many political and economic problems, which, in particular, include transition to an innovative type of industrial production, provision of food security, as well as maintenance of a favorable state of aquatic biological resources. Due to this industry's high capital intensity, the issues of choosing a methodology that make it possible to rationally control the fixed capital reproduction of fishing enterprises become especially important, which is likely based on an analysis of existing methods that allow planning these processes. The advantages of the developed methodological approach include the establishment of uniform methodological principles used to determine the economic efficiency of investments, new equipment, inventions and rationalization proposals, more accurate consideration of the time factor concerning the determination of the integral economic effect (for the entire service life of labor means), as well as the factor time by bringing one-time and ongoing costs for the creation and implementation of new and necessary equipment and the results of their application to one point in time (the beginning of the accounting year). The article includes the main advantages and disadvantages of financing the reproduction processes possible ways

The Basis and Possibility of Students’ Participation in Supply Chain Entrepreneurship (Case Study: Primorsky Territory)

Abstract- The current stage of development of the Russian economy, indicated by the increase in food sanctions, unemployment and the decline in growth rates, requires the introduction of import substitution mechanisms and a significant strengthening of the national entrepreneurship environment. Youth entrepreneurship plays a special role in the development of Russian small and medium-sized businesses. At the strategic and legislative levels, various programs are developed to support small business in this area. However, there are still some barriers, limiting the spread of small and medium-sized business among young people. In this regard, the problem of agitation of entrepreneurship among young people is important. This article presents the results of selective study, in which the supply chain entrepreneurial climate among the students of higher educational institutions of Primorsky Territory, using the method of sociological survey. The readiness of young people to start their own business was analysed, and unfavourable factors, complicating the development of this process, were identified. The authors defined key competences, determining the entrepreneur. The conclusion was made about the need for development, and necessary measures of state support for youth supply chain entrepreneurship. Keywords- supply chain entrepreneurship, Primorsky Territory, business incubator, small business, young people, Russia

The boundary integral theory for slow and rapid curved solid/liquid interfaces propagating into binary systems

The boundary integral method for propagating solid/liquid interfaces is detailed with allowance for the thermo-solutal Stefan-type models. Two types of mass transfer mechanisms corresponding to the local equilibrium (parabolic-type equation) and local non-equilibrium (hyperbolic-type equation) solidification conditions are considered. A unified integro-differential equation for the curved interface is derived. This equation contains the steady-state conditions of solidification as a special case. The boundary integral analysis demonstrates how to derive the quasi-stationary Ivantsov and Horvay–Cahn solutions that, respectively, define the paraboloidal and elliptical crystal shapes. In the limit of highest Péclet numbers, these quasi-stationary solutions describe the shape of the area around the dendritic tip in the form of a smooth sphere in the isotropic case and a deformed sphere along the directions of anisotropy strength in the anisotropic case. A thermo-solutal selection criterion of the quasi-stationary growth mode of dendrites which includes arbitrary Péclet numbers is obtained. To demonstrate the selection of patterns, computational modelling of the quasi-stationary growth of crystals in a binary mixture is carried out. © 2018 The Author(s) Published by the Royal Society. All rights reserved.Russian Science Foundation, RSF: 16-11-1009550WM1541Data accessibility. This article has no additional data. Authors’ contributions. All authors contributed equally to the present review paper. Competing interests. The authors declare that they have no competing interests. Funding. This work was supported by the Russian Science Foundation (grant no. 16-11-10095) and the German Space Center Space Management under contract no. 50WM1541

Integral assessment of the social and economic development of megacities in Russia

The relevance of the analyzed issue is due to the existing need for more attention to the problems of large cities, which are the social and economic centers that perform important functions and realize the interests of the population, business and local government. The purpose of this article is to disclose the sources of the urban growth and development, the integrated assessment of the size and spatial distribution of the economic activity, regional planning and the government activity. The leading approaches to the study of this issue are systemic and reproduction, which, along with the use of econometric modeling and statistical analysis, allowed revealing significant shortcomings of the institutional urban management mechanism and proposing a number of measures to correct these shortcomings. The article illustrates the theoretical basis of modeling of large cities as spatial economic systems, determines their sources of growth, gives the characteristic features of the urban development in modern conditions, and proposes a conceptual model of a modern city. The contents of the article may be useful for the development of social and economic development strategies both the urban district, and the region as a whole, since large cities act as a locomotive, and they move the regional economy in the direction of the social and economic well-being. © 2016 Malikh et al

Ethnic identity and ethno-cultural needs of the modern Russian rural population of tatarstan (based on ethno-sociological research)

© Serials Publications. The relevance of the problem under investigation is determined by the following correlation activity: the degree of actualization of ethno-cultural needs and the overall level of ethnic mobilization define a comfort / discomfort level in the ethnic field. The paper aimes at analyzing the degree of actualization of ethnic identity among the Russian rural population, identification and structuring of ethno-cultural needs, and the subsequent determination of the general level of ethnic mobilization of the given group. A polyparadigmatic approach is used to study the problem as the basic approach, supplemented by certain provisions of the theory of cultural boundaries and the theory of social construction, taking into account the historical and cultural component of a particular social reality. The following field methods are implemented within the study: mass semi-formalized interview and structured in-depth interview. The paper identifies "de-materialisation" of ethnic culture and its reformatting into a social construct with symbolic capital as the main content of modern ethno-social processes. In the meantime, these processes are less intense and have their own characteristic aspects in rural environment. It is proved that ethnic and cultural needs of the Russians living in Tatarstan are stable and have no tendency for further expansion. In this regard, one can speak of the absence of significant motivators of ethnic mobilization in the group. Data discussed in the paper can be useful for social anthropologists (ethnologists), sociologists, demographers, regional ethnographers when studying local and regional communities

Look into the camera: Scientists and photographers in the Kazan province in the end of the xix century

© Serials Publications.The relevance of the study of photography as source lies in the fact that with the onset of digital technologies a lot of things considerably change in ways of fixing, the idea of approach of an era of "post-photo" is even more often introduced. The purpose of article is the analysis of a situation of creation of the forwarding photo during formation of photo equipment. The leading approach to the research of this problem is interdisciplinary approach as it allows to consider social realities in the context of historical and cultural changes. The article shows the role of photographic practices of the Kazan scientists and photographers in the context of Imperial development at the turn of XIX - XX centuries, the main planes of interaction of scientists and photographers are defined; the role of photography in the development of science and ideological politics is shown. A special attention in article is paid to interrelation of science and museum as the material bases of Ethnography. In article the characteristic is given to collected collections. Materials of article can be useful for researchers of media, history of science and cultural studies, museum staff and anyone who is interested in the topic