Headings of the journal
"Economics and Management"
All rubrics
Release: 2015-1 (12)
Keywords: world trade organization, the insurance market, voluntary insurance, mandatory insurance, stock tools
Annotation: In the article the analysis of the existing risks for the insurance business in the Russian Federation in the conditions of accession to the WTO and prospects of development of the insurance market of the Russian Federation
The principle of continuity in international and national systems of accounting and reporting
Release: 2015-1 (12)
Keywords: Conceptual framework for financial reporting, investors, financial reporting, business con-tinuity, the principle of materiality, risks
Annotation: The article presents the results of a comparative analysis of the implementation of one of the basic concepts of accounting: the principle of continuity in national and international financial reporting standards. Compilation of Russian statements on a different basis if the company does not meet the requirement of continuity of operations, and disclosures in the consolidated financial statements of significant uncertainty further opportunities for the company to continue its activities will contribute to the convergence of international and national accounting systems and improve the quality of accounting information. The results of the analysis can be used in the process of developing and implementing a national Conceptual framework for financial reporting and Federal standards
Logistics of foreign trade activities in the improvement of the customs legislation of Russia
Release: 2015-1 (12)
Keywords: Logistics, foreign trade, customs regulations, customs costs
Annotation: The article shows the relationship of logistics for foreign economic activity of enterprises of Russia in all its functional areas with the development of the customs legislation of Russia and the Customs Union, the world customs organization
Influence of international trends on the implementation of internal control in credit institutions of the Russian Federation
Release: 2015-1 (12)
Keywords: banks, credit organizations, internal control, Basel rules
Annotation: The article considers the impact of the processes of international economic space on the activities of credit institutions of the Russian Federation with regard to the functioning of the internal control system. It has been shown that changes in the standards world-class greatly affect the work of the domestic banking sector. The possible measures to address the critical issues of risk management and the control functions at the present stage in an unstable geopolitical situation, economic slowdown and the sanctions and restrictions
Typology of persons and the condition of its practical application in the conditions of development of innovative economy
Release: 2015-1 (12)
Keywords: innovation of the personality, temperament, socionics, innovative behavior, team
Annotation: In article the typology of persons and feature of formation of innovative behavior for various types is considered, possibility of diagnostics and detection of innovation in the personality and estimates of innovative potential by means of tools of socionics is described, importance of sotsionichesky model for creation of innovative teams is defined