Институциональные аспекты реализуемости инновационных решений на предприятии
The publication presents the materials of the reports of the participants of the Nineteenth all-Russian Symposium "Strategic planning and development of enterprises". The reports cover a wide range of topical theoretical and practical issues related to strategic planning and development of enterprises.
The article deals with the problem of tax debt enforcement while “transferring financial and economic activities” from one legal entity to the other. The issue under consideration is beyond tax legislation which is derived from civil legislation and is obliged to operate its concepts and institutions. Ignoring them, wrong borrowing or creating an alternative conceptual framework may cause controversy. For example, the concept of “alternative dependence” leads to legal uncertainty. The concept mistakenly identifies enterprise – the object of the right with the concept organization – legal entity. Dependence it is a category of will. To recognize a person dependent it is not necessary to establish community property or property, before belonged to the debtor, but it is necessary to establish that the will of a dependent subject is substantially controlled by another person. It is also unacceptable that in peacetime interests of budget should be placed above the interests of all the other groups of creditors. Assuming that tax authorities have the right to recover the receivables from the deputy organization outside bankruptcy proceedings, and the recovered funds are not included in the insolvency estate, then the budget will get illegitimate profit at the expense of the rest of the creditors. A solution of the problem must be sought not by introducing new kinds of dependency, unknown for civil law, but by accurately qualifying property relations between a debtor and a deputy. In the present case, in fact, they conclude a contract for the transfer of an organization.
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