Валютно-финансовые инструменты и управлением банковскими рисками: международный опыт
Theoretists and practical men discussed about the nature of amortization in Russia from 1898 until the present time. The formation of the accounting of amortization in Russia is considered in the article in the framework of this discussion.
Securitization of factoring assets in the area of application has three financial instrument - factoring, issuing securities lending. This mechanism allows to achieve significant economic results in the replenishment of circulating assets in updating the fixed assets, etc. The study describes the structure, you can use to simulate the process of securitization of factoring assets, depending on many factors related to the peculiarities of the factoring business, customer base, the structure of relationships with customers, etc. Also in this paper analyzes the factors that stimulate the process of securitization of factoring, as well as describes the efficiency of securitization and the basic quality requirements for securitized financial assets.
The aim of the article is to model dynamics of risks and assess the cyclical effect of Basel II in the Russian banking system.
The main objective of the guidebook is to examine financial instruments available within the Northern Dimension area for financing projects of cross-border transport and logistics infrastructure and to develop guidelines for co-financing mechanism. The gudelines assist the members, project managers and project promoters of the Northern Dimension Partnership on Transport and Logistics in applying the financial instruments that pull together the EU and national public and private funding, and to increase the successful implementation of the projects.
Authorities of the state regulation, creditors and investors are interested in getting reliable information about the banking sector activities. The procedure of bank financial soundness and accountability evaluation is carried out by supervision authorities as well as by international and national rating agencies. The analysis of the methodologies of bank accountability evaluation and forecasting in Russia shows the following results. The Bank of Russia makes decisions on banks financial soundness based on financial coefficients of different groups; the calculations are grounded on the official bank statements. Apart from financial indicators, rating agencies evaluate qualitative parameters of the bank activities. The common problem of the bank financial accountability analysis in Russia is the lack of use of the forecasting methods predicting the financial statement of banks and the probability of default. As a result, the problem-free banks corresponding to the demands of the supervision authorities on standards were considered to be problematic during the crisis. The aim of this research is the dynamic analysis of the main indicators of the Russian banks activities at the different stages of the economic cycle in order to identify the indicators of the early bankruptcy prediction and the opportunity to forecast the changes in the bank financial statement.
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.