Innovative intellectual property products : the case of Russian Federation

Innovation activity is currently the most important factor in boosting of competitiveness through the creation of an innovative environment. In turn, innovations can be introduced only if intellectual property rights are protected. This article attempts to establish the relationship between the indicators of intellectual property rights protection and the level of national economic development. One can also find here stimulation proposals for the creation of innovative products. Indicators that characterize the property right protection (International Property Rights Index, IPRI, in the category Intellectual Property Rights) were compared with indicators that characterize the level of economic development (GDP per capita and R&D spending) on the example of developed and developing countries. The correlation between R&D spending and property right protection was not determined. This indicates that the International Property Rights Index in the category Intellectual Property Rights does not fully reflect the innovativeness. To activate national innovative development, some suggest using special forms of financing, improving the regulatory framework, implementing more high-tech developments, adapting the infrastructure, improving the licensing mechanism, and activating the technology transfer.peer-reviewe

Problems of implementation of public-private partnership in Russia

The article is devoted to investigate the problem of creation and improvement of country’s infrastructure based on public-private partnership (further referred as PPP). As an object of research, authors look at public relations, that arise during the implementation of projects under the framework of the PPP law. The article considers the norms of the PPP law, as well as other laws, that regulate various aspects of agreements under PPP. As a result of conducting research, authors conclude that first of all, the difference between PPP and other forms of collaboration between the state and private sector (e.g. rent, privatization) is in its private principles, legal mechanisms and forms of realization. Such relations require a well-developed normative-legal basis. Secondly, the main idea of the stated law is not the opportunity for the private party to purchase the object of the agreement, but a wide opportunity to develop an effective form of PPP. Given this, authors point out, that the law about PPP possesses a number of features, that need to be considered alongside with various branches of legal rights. After the law was accepted, there was a need to reconsider a number of normative-legal acts of federal and regional significance in the aspect of public investment and budgetary guarantees. Given this, it is necessary to investigate the problems of public-private relations regulation in a complex manner, which will allow to define the key directions for the development of this institution.peer-reviewe

Formation of an integrated accounting and analytical management system for value analysis purposes

The article is devoted to the problems associated with the formation and the improvement of accounting and analytical support framework when establishing the business entities’ integrated accounting and analytical managerial system for the value analysis purposes. According to the authors’ opinion, introducing the integrated accounting and analytical system is not only a certain way to improve the efficiency in the managerial decision-making sphere, but also an essential tool throughout the whole value analysis process as well as a tool to improve the qualitative measures of accounting and analytical data required for value analysis. Establishing the integrated accounting and analytical managerial system is an intensive factor to improve the whole analysis process and is intended to optimize the data flows in business entities. It also increases the analyticity of non-engineering and engineering data, that are used in value analysis group’ documents set. Tools that optimizing and structuring the data flows in business entities are analyzed in this article. They are as follows: applying the managerial accounting based on financial responsibility centers and the ad hoc software – i.e., modular database that collects and processes all data from business entity’s subdivisions and helps to create all types of value analysis’ working papers. The pattern of managing value analysis’ in- and out data flows within the integrated system is also revealed by the authors.peer-reviewe

Motivation of personnel in an innovative business climate

With increasing understanding of the importance of labor motivation in the personnel management system it is necessary to study the examples of practical implementation of personnel motivation programs that have been tested in successful companies. This work is designed to give answers to the following questions: How and what should motivate employees under the conditions of innovative business development? How is it done in Russia and around the world? What motivating programs are offered by employers today, what are their common features and fundamental differences? The main goal is to identify the best practices of motivation by using the examples of the leading foreign and Russian companies. The main conclusion – even considering the Russian specifics, one large salary is not enough in innovative conditions, therefore progressive companies introduce multifactorial motivation systems, including material and non-material components. The work is of practical value for the Russian business. The continuation of this original research can develop in two directions: "in breadth" and "in depth". In the first case a similar analysis carried out with a large sample of enterprises will reveal additional dependencies. In the second case an empirical study of the reaction to certain motivators and the ways of their implementation within a separate company is proposed.peer-reviewe

Transformation of the tax system during the Middle Ages : the case of Russia

The reorganization of the world and its globalization, a new turn of migration processes led to the appearance of problems that had not previously disturbed into the modern society. Consequently, nowadays there is a need to study the historical past so that we could understand the modern trends. The origin of modern problems, phenomena, processes and, especially, their appearance can be traced using the example of economic and political systems that have existed before. In this regard, it would be especially interesting to trace the specific aspects of modern taxation, why the Eastern and European tax collection systems occurred to be different, what influenced the formation of the mechanism of tax collection in different countries in the past, and, most importantly, how the interaction of the Asian and European taxation systems created the specifics of tax collection in the "middle" countries of Eastern Europe. The presented article is devoted to the analysis of the development of the taxation system of the feudal states of Eastern Europe such as Volga Bulgaria, Ulus Dzhuchi and the Kazan vilayet in the first half of the 16th century. While comparing them with the fiscal systems of the countries of the Muslim East, using the reports of Arab-Persian travelers, information from the Russian sources and information from Khan yarlyks, the authors analyze the diversity in the evolution of the of tax system and the extortion of a huge part of the population of Eastern Europe.peer-reviewe

Institutional methodology of the formation of the public sector reporting concept in accordance with IPSAS

The author explores the essence of Russian statement of financial position of state sector entities. The approach to the features of the balance sheet is based on analyzing the classification of legal entities in the norms of the Civil Law of the Russian Federation. The objective of the article is determination of public sector reporting entity as well as a development of draft report on the financial position of the public sector entities. The author applies the institutional methodology in evolving perceptions of financial statements the reporting public sector entities have developed in the context of transition to international public sector accounting standards (hereinafter - IPSAS). The methodology is based on a detailed analysis of the legal framework of various related institutions: law, budget accounting, international financial reporting standards (hereinafter - IFRS) and other institutions. The results of the study justify and develop a new concept of public sector reporting entities. Given the new concept, the draft statement of financial position for Russian public sector entities was developed, which is universal for both state-owned (budgetary) and autonomous institutions.peer-reviewe

Synthesis and Photophysical Properties of α-(<i>N</i>-Biphenyl)-Substituted 2,2′-Bipyridine-Based Push–Pull Fluorophores

A series of new α-(N-biphenyl)-substituted 2,2′-bipyridines were obtained through the combination of the ipso-nucleophilic aromatic substitution of the C5-cyano group, aza-Diels–Alder and Suzuki cross-coupling reactions, starting from 5-cyano-1,2,4-triazines. For the obtained compounds, photophysical and fluorosolvatochromic properties were studied. Fluorophores 3l and 3b demonstrated unexpected AIEE activity, while 3a and 3h showed promising nitroexplosive detection abilities