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Regular version of the site
Of all publications in the section: 115
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Article
Мхитарян В. С., Михайлова С. Финансы и бизнес. 2016. № 1. С. 40-50.

This article analyzes the differentiation of conditions of formation of budget revenues of the Pension Fund of the Russian Federation due to the socio-economic characteristics of regions that influence the formation of the tax base. Rank correlation coefficients were calculated in terms of GRP per capita of subjects of the Russian Federation to assess the structural changes of regions on their mutual position of the period of 1995-2013. Studied in the territorial aspect of the relationship of wages by economic activity, sex, age and education. A direct relationship between the level of wages and economic activity, employment in the regions. As a recommendation to increase the self-sufficiency of territories offered to increase innovative activities and the realization of competitive advantages of the region.

Added: Jun 29, 2016
Article
Матвеенко В. Д. Финансы и бизнес. 2008. № 1. С. 28-40.
Added: Jan 3, 2012
Article
Волкова О. Н. Финансы и бизнес. 2012. № 4. С. 216-228.

In the article the most significant milestones in the development of accounting thought in Italy are considered  in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting  as the general managerial science.

Added: Jan 12, 2013
Article
Левин М. И., Перцова Е. В. Финансы и бизнес. 2018. Т. 14. № 4. С. 14-23.
Added: Oct 30, 2019
Article
Ичкитидзе Ю. Р. Финансы и бизнес. 2015. № 2. С. 70-91.
Added: Dec 24, 2016
Article
Сапунова Е. М., Шилова Н. В. Финансы и бизнес. 2014. № 3. С. 71-85.

Can one state that perfect competition in a market of a service always favor this service quality increase? No, it’s not always like that, and many examples from real life show that. First of all, consumers should be concerned about the quality. Second, they have to be able to use certain measures against low quality services (for example, they should be ably to apply to a court and with a high probability get a refund big enough to scare producers). This article shows that otherwise no any control really exists. So in case that low quality of a service leads to deaths or injures, government has to take the control functions (to compensate its inability to provide court functions). If this is also impossible or too costly (for instance, the number of the quality criteria is too big, and there is a high possibility of regulator’s corruptive behavior), the service market should not be fully and only private. 

To show this, we used the examples of several markets in Russia as well as abroad. The special attention was paid to the market of suburb transport in Perm region. 

 

Added: Nov 13, 2014
Article
Еременко Т. В. Финансы и бизнес. 2012. № 1. С. 203-213.

Theorists and practical men discussed about the nature of amortization in Russia at the turn of the 19—20 centuries. The formation of the accounting of amortization in Russia is considered in the article in the framework of this discussion.

Added: Jan 25, 2013
Article
Киризлеева А. С., Плотникова Е. Г., Радионова М. В. Финансы и бизнес. 2019. Т. 15. № 2. С. 78-93.
Added: Oct 24, 2019
Article
Гребенников П. И., Ривера Д. К. Финансы и бизнес. 2007. № 4. С. 52-61.
Added: Sep 6, 2012
Article
Фенько А., Левин М. И. Финансы и бизнес. 2008. № 3. С. 10-22.
Added: Oct 14, 2012
Article
Пересецкий А. А. Финансы и бизнес. 2009. Т. 1. С. 41-53.
Added: Jun 15, 2013
Article
Господарчук Г. Г., Сучкова Е. О. Финансы и бизнес. 2019. Т. 15. № 1. С. 59-75.

The article considers transformation of bank business model being results of macroeconomic and regulative system changes for identifying bank sector possible risks. Analysis was carried out on base of commercial banks official public reporting for 2014-2018 reporting period. The research found out availability of Russian bank business model transformation containing increasing of interbank lending operation and part of bonds operation in its balances. It is defined that increasing this assets part is accompanied by a risks rising scale as past due balances as for separate banks and the whole bank sector. Systematically important banks were defined as being a subject to risk of loosing financial soundness due to its business model transformation.

Added: Sep 23, 2019
Article
Малофеева Т. Н., Клочкова Е. Р. Финансы и бизнес. 2020. Т. 16. № 1. С. 88-113.

Currently, companies actively support the application of the concept of corporate social responsibility (CSR), but are guided by different values and expectations. The increased number of CSR reports published has given rise to discussions about the motivation of managers behind their publication, as well as the veracity of the information presented in these reports. Understanding the determinants of corporate governance associated with obtaining an independent assessment of reporting can affect the further dissemination of standards for non-financial reporting and the development of services provided by consulting and auditing companies. The paper reveals the dependence of the decision to evaluate the CSR report by third parties and compliance with GRI standards on corporate governance factors.

Added: Dec 9, 2019
Article
Терещенко Д. С. Финансы и бизнес. 2019. Т. 15. № 4. С. 23-39.

The article presents a model of behavior of consumer, choosing between two alternative ways of financing the purchase of housing: a traditional mortgage loan and a building savings cooperative. The factors that shape consumer preferences and affect its budget constraint are analyzed. The conditions under which a rational consumer will choose to join a savings and construction cooperative instead of buying a home on credit are shown.

Added: Oct 23, 2019