Importance Many organizations are involved in project activities. The domination of mental labor, creative approach and collective nature of project work necessitate developing the special tools enabling to assess the contribution of each employee to project deliverables and build an efficient employee incentive program. Objectives The study aims to develop a methodology for personnel appraisal and motivation in project activities. Methods The proposed methodology relies on the priority method, which implies a pairwise comparison of factors influencing the employee performance evaluation and a pairwise comparison of project participants for each factor. The algorithm of the priority method provides a generalized estimator of each employee's contribution to the overall results of the project. Results We define a set of factors that may affect the assessment of employees' contribution to project outcomes, offer an algorithm to calculate the significance of these factors depending on tasks formulated by project managers. Furthermore, we present an algorithm for project participants' appraisal by each selected factor, the results of methodology test, calculations of estimates and interpretation of findings, and recommendations on how to use the methodology. Conclusions and Relevance The offered methodology and algorithm for assessing the contribution
Importance. Unincorporated entrepreneurship is rather widespread, however, interesting business ideas often die because entrepreneurs have poor knowledge of legislation, are not competent in tax planning and, as a consequence, suffer losses and go bankrupt. Therefore, choosing a taxation system is of great significance and practical use for individual entrepreneurs. Objectives. The study aims to develop a technique to choose special tax regimes for individual entrepreneurs. Methods The proposed method rests on a comprehensive analysis of the patent system of taxation and a single tax on imputed income. Major differences of tax systems form a basis for the model enabling to determine the tax burden of the individual entrepreneur for these tax regimes. Results. We developed the information environment that is posted on the Internet and publicly available. It includes a model to optimize the tax burden subject to many factors, (type of activity, region, headcount, tax rates, tax reliefs), and a guidance for entrepreneurs on changing the model parameters should any amendments to the tax legislation occur. We show how to use the model on the case study for a specific type of activity in Nizhny Novgorod, and provide user instruction for other regions and types of activities. Conclusions and Relevance. The article may be useful for individual entrepreneurs to plan taxes and reduce tax and insurance premium expenses.
The authors of this article compare the principles of financial (accounting) statements and its qualitative characteristics, provided by international and local accounting standards, assess their effect on the financial condition of the organization.
Present economic situation demands from companies to assess effectiveness of all functions on continuing basis. Actually marketing appears to be the most complicated system for measuring effectiveness, it is caused by difficulty to estimate direct influence of marketing activity on financial results. This problem could be solved by using client equity, which is most appropriate for contractual relations. Analysis of existing approaches to customer equity calculations helped developing metric, which can be used as leading metric within marketing effectiveness measurement.
Portfolio investment is quite topical activity among both institutional and private investors. In the article correlations of Russian shares returns, their impact on the overall portfolio risk, analysis technique of the parameters mentioned above on the base of a binary correlation matrix are examines, the positive aspects of the proposed instrument is evaluated.
Importance Current stage of Russian economy development is characterized by active processes of systemic changes. One of the tools of such changes is the formation of a stable layer of young companies of the early development phases. In this regard an important group of problems are factors and conditions under which such companies can survive and grow effectively, dealing effectively with established business. A key role belongs to formation of an adequate system of a young organization responding to internal and external perturbations. Objective The purpose of this study - to analyze theoretically and justify empirically startups surviving depending on the impact of external factors and received management system of key functional areas of young company. Methods In this paper, by using sociological research methods are analyzed main problem areas arising in the early stages of becoming a young innovative organization. Results The article describes the possible adverse scenarios for the young company; demarcates external and internal threats to startup; analyzes typical crises within existing concepts of systemic crises, in relation to Russian realities; analyzes typical mistakes made by the founders in major functional areas; provides authors recommendations for developing effective preventive action to respond. Conclusions and Relevance Concluded that the development of a young company - is a process depending immediately on the large number of factors that the founders and directors had to react by competent measures of organizational management. In this paper, these circumstances are systematized so that young executives could quickly take advantage of available solutions and experience gained so far.
Subject Pursuing the socio-economic policy in regions requires understanding the processes of concentration of resources, population, enterprises in certain territories, mostly, in cities. Recent studies show increasing interest of economists in the Zipf's Law manifestation in the regional system, and cities distribution under the rank-size principle.
Objectives The aims are to test the Zipf's Law in Russian cities, to support or reject the hypothesis that in Russia the Zipf coefficient depends on the size of the geographical territory of the federal district.
Methods We used the least square method to analyze the Zipf's Law in Russian cities in general, and in each federal district, in particular. The sampling includes 1,123 Russian cities with population over 1,000 people in 2014. Results The Zipf's Law manifests in the entire territory of the Russian Federation. In federal districts, the Zipf coefficient ranges from -0.65 (the Far Eastern Federal District) to -0.9 (the Ural and North Caucasian Federal Districts). The analysis of the sampling of cities with population over 100 thousand people demonstrated -1.13 Zipf’s coefficient.
Conclusions The test of the Zipf's Law for Russian cities shows that it is valid for small (8,600-15,300 people) and large cities (66,700-331,000 people). The Zipf's Law fails for cities with population exceeding one million people (except for the city of St. Petersburg). The study supports the hypothesis on dependence of the Zipf coefficient on the size of a federal district.
Importance Given the interdependence between performance indicators and sustainable development of the key factors of the value analysis problematic question the company's ability to create value along with evaluation of stability rating system generation industries in bank lending decisions has recently become especially important.
Objective The purpose of this paper is to test the hypothesis that the comparability of ratings stability branches obtained in two different ways. One of them - the traditional, which is widely used in banks in the development of credit decisions and involves a factor analysis of economic indicators. Its disadvantage is a reflection of the state of affairs in the industry in retrospect. Another method suggested in the paper as an alternative, the virtue of which is ranking industries by raising the value in the future.
Methodology In this work, the first phase of the study evaluated stability rating branches formed on the basis of these two ways. In the second phase determined correlation between the two sets of calculated ranks.
Results Weak degree of rank correlation was the occasion of the further analysis of the value factors (the third phase of the study) for more convincing arguments justify the need to take into account factors of mutual value creation in problem analysis stability rating of industries in the credit institution. Thus, based on the simulation of value added were the patterns of cause-effect relationships between the value factors in the current crisis.
Conclusions and Relevance Concluded that in the current financial crisis assessment stability rating industries conducted by the Bank in the development of credit decisions, should be updated in light of the article in the laws of cause and effect relationships between the value factors.