This article examines the influence of changes in the tax burden on the cash flows of the company and provides the results of evaluation of changes in cash flows during modernization and diversification of production.
Purpose. The aim of the study is to determine the role of emotional intelligence in the performance of an HR manager. Research design. At the first stage of the research the level of emotional intelligence formation is defined in the group of HR managers working in Nizhny Novgorod business companies (N =161) using the test of emotional intelligence, developed by E. A. Sergienko and E. A. Khlevnaya. At the second stage the views of HR managers (N = 49) on the role of emotional intelligence in their performance are revealed by using the questionnaire. Results. Diagnosis of emotional intelligence reveals that the average level of emotional intelligence formation is typical for the HR managers. Meanwhile, subjects with high and low levels are also distributed around the middle level. The average level of emotional intelligence and the lack of correlation with professional experience and career growth suggest that in modern conditions the influence of emotional intelligence on the efficiency of HR managers has decreased. The probable reasons for this are the automation and computerization of workflows that have reduced the share and importance of direct HR contacts with employees of the organization. According to the survey results, HR managers highly appreciate the role of emotional intelligence in professional activities. At the same time, they are not fully aware of the difference between emotional intelligence and other types of intellectual abilities and the role of its individual structural elements. According to HR managers, emotional intelligence is necessary while solving a wide range of professional tasks, most of which are related to the performance of traditional functional duties: recruitment, training and motivation of personnel. Comparison of the results of diagnosis of emotional intelligence formation and the assessment of its role in professional activity reveals a “gap” between them. There are two possible explanations: 1) the high assessment by HR managers of the role of emotional intelligence relies on traditional ideas about the content and means of performing this activity and does not fully reflect the changes occurring in it; 2) the average level of emotional intelligence formation is the result of its lack of development by using training programs. The value of the results. Can be used in professional counseling, in the selection and training of HR.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management