Theoretical and methodological grounds of integration interaction between the subjects of innovative process

The article is devoted to the analysis of research in the sphere of innovative theory where some gnosiological gaps are exposed and the systemic classification of innovation essence with three marked methods of approach is represented. Here are defined the term “subjects of innovative process” and main areas o f effective realization of integration of innovative process subjectsyesБелгородский государственный университе

The problems of the functioning and development trend of small and medium-sized businesses

Статья посвящена проблеме функционирования и развития малого и среднего бизнеса в Белгородской област

Formation of the system of risk management in small and medium business

In the conditions of the increased turbulence of external environment the risk management is a key aspect in activity of any organization functioning in market economy. It is connected with the fact that the risk factor arises in various fields of activity, and the timely identification, analysis and adoption of the relevant decision on a way of management of this or that risk allows the organization to avoid the crisis phenomena and by that is both the protective mechanism, and a factor of success of the compan

Monitoring the Financial Status of an Enterprise as the Most Important Component of the Financial Analysis

Статья посвящена мониторингу финансового состояния предприятия как наиболее важному компоненту финансового анализаyesBelgorod State National Research Universit

Implementation of the patient's right to obtain information in the concept “health and human rights”

The article explores the features of legal regulation of patient’s right to access information in the medical activity field. The reasons for violation of saving of  information  about patient’s health are the lack of knowledge of  law and no understanding the harm that caused if patient’s confidentiality is violated. The analysis of medical confidentiality content, lawful disclosure cases, the conditions and procedure for its legal support. Subjects who received information constituting a medical secret don`t have  right to disclose it, legal liability is provided for such norms violation. The medical confidentiality concept and the group of subjects of such legal relations is established. The purpose of the article is to determine the peculiarities of realization of patients’ right to access information in the medical activity field and its protection ways when studying the “health and human rights” concept. Comparative legal and comparative methods were used when studying legislative acts governing the preservation by persons who received information constituting medical secrecy  and legal cases of their disclosure. The formal logical method was used to differentiate “medical secret” and “professional secret”. Modeling, analysis and synthesis methods helped to identify the legal basis for protecting the patient`s rights when receiving information about their health, legal responsibility types for its disclosure. The results of this work  have determined the legislation of legal problems  that arise when patients’ rights to receive reliable information about their health aren`t respected and require immediate resolution

METHODICAL AND PRACTICAL ASPECTS OF FORMATION OF FINANCIAL RESULTS’ MANAGEMENT ACCOUNTS

Abstract.Ths The article is developed to investigate formation of management financial reporting. In thecourse of the research, information needs of investors and top managers were identified. These needs assess the financial result of the company in terms of sustainable development and the possibility of achieving strategic goals. In particular, the most important criteria for investors are: stability, prospects for development, directions of use of profit; for managers the main criteria are: the implementation of plans, the results of current management, deviations. Based on this, the authors developed recommendations for the preparation of a set of management reports. The basis of their formation lies in traditional and non - traditional principles of reporting-it is the presentation of indicators in the dynamics, the disclosure of the causes of deviations, the definition of expected improvements, the analysis of cause-and-effect relationships. The developed forms of reports are focused on the formation of transparent information and the elimination of information asymmetry..Keywords: management reporting, financial result, investors, managers

Systemic diagnostic analysis of the social and economic situation in Russia

The paper presents one of possible options for the analysis of the socio-economic situation in Russia today under the conditions of growing dynamism, diversity and uncertainty of changes in global and domestic economy. The study implements the main provisions of the authors’ methodology of a diagnostic analysis of complex human-dimension systems based on general theory of systems and a systemic organizational approach. Different aspects of diagnosis of objects and systems are analyzed from the standpoint of improving a new methodology for system-diagnostic analysis in different areas of research and practice. The authors formulate objectives, criteria and principles for reforming the society; they determine the basic vectors of focus for eliminating the main socio-economic pathologies

Методология диагностического анализа психолого-педагогического процесса

The article covers the popularization of the author’s methodology of diagnostic analysis with regard to the problems of psychological and pedagigical diagnostic

Moment of Execution of the Duty to Pay Taxes and Fees: A Tax-Legal Aspect

Formation by tax revenues of funds that ensure the implementation of state functions, brings tax legal relations to the rank of one of the most significant for the existence of the state and those who require unconditional government regulation. Therefore, the main aim of the research work is to analyse the obligations to pay taxes and fees in terms of a tax-legal aspect. The scope of the budget legislation is primarily related to the stages of the budget process, procedures for the appearance, execution and reporting of acts on budget. It is established that budget and tax legislations differ in terms of evaluation of the parties. A state, by granting a bank a licence to carry out banking operations, including transfer of taxes to the revenue parts of budgets, actually, convinces a payer that the bank is the entity through which a payer not only has an opportunity, but also a duty to pay tax

Modeling of the integrated interaction of the innovation process subjects

Within the scope of the presented article, the category "integration" is used as development process, leading to a new type of innovative process subject interaction with the purpose of growth in competitiveness, uncertainty reduction of innovative product commercialization, cost reductionyesBelgorod State Universit