List of publications on a keyword: «income»
Экономика
FSAEI of HE “St. Petersburg National Research University of Information Technologies, Mechanics and Optics" , Санкт-Петербург г
«On Improving the Range and Economic Efficiency of Hotel Services»
The article discusses the basic terms and concepts associated with hotel services and their economic indicators. The article also deals with the problem of inefficient sales of additional services by hotel enterprises due to mismatch with consumer demand. For this problem, the author has proposed a solution, which has been tested in hotels of St. Petersburg.
Vladimir branch FSBEI HE "Russian Presidential Academy of National Economy and Public Administration" , Владимирская обл
Peng Wang , general manager
LLC "Dunfen Motor Rus" , Москва г
«Labor market in Russia: modern features and management»
Modern features of the labor market in Russia as well as the factors determining these features are considered in the article. The indicators of population income are presented. Regional features of the labor market are shown. The problems of the labor market development are identified and authors presented some suggestions for solving these problems.
Тема номера
Maria A. Lyakina , candidate of economic sciences , associate professor
Emperor Alexander I St. Petersburg State Transport University , Санкт-Петербург г
«Analysis of the reaction of American freight railways in conditions of compression of the commodity market in 2016–2017 years»
A comprehensive financial and economic analysis of the activities of the two largest fright railways of the first class of the United States was carried out in the article. This analysis has made it possible to identify a number of tools and methods that ensure the achievement of a level of financial efficiency and a previous level of profitability, while reducing the volume of cargo transportation.
Экономика
FSBEI of HE "Chechen State University" , Чеченская Респ
Adelina V. Akhmadova
Institute of Economics and Finance FSFEI of HE "Chechen State University" , Чеченская Респ
«The role and purpose of the treasury system of budget»
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
FSBEI of HE "Saint Petersburg Mining University" , Санкт-Петербург г
«СОВРЕМЕННЫЕ ТЕНДЕНЦИИ СИРИЙСКОЙ ЭКОНОМИКИ: ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ»
The article analyzes the situation in the Syrian economy, on the basis of which key problems are identified: GDP fall, inflation, decline in household incomes, imbalance in foreign economic activity with a predominance of imports. It is justified that in order to increase the efficiency of the national economy in Syria, it is necessary not only to carry out economic reforms but ensure the preservation of the existing foreign economic relations.
Медицинские науки
Stavropol Regional Center for Medical Prevention , Ставропольский край
«The role of the socio-economic status and family income in promotion of health»
Throughout life, a person is exposed to various social and economic factors, many of which have a detrimental effect on health. More often, poor, less educated and other unprotected categories of the population face this. In connection with this, in the formation of health a special role is assigned to the income level and the social status of the family.
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
Zoya A. Tereshko , candidate of economic sciences , кэн
FSFEI of HE "Khabarovsk State University of Economics and Law" , Хабаровский край
«Audit of payment of consolidated tax-payers as a tool of optimizing separate taxes in Russia Federation»
В данной статье рассмотрено текущее положение консолидированного налогообложения в Российской Федерации, обоснована необходимость развития аудита расчетов по налогам КГН. Даны рекомендации по усовершенствованию аудита расчетов по налогам КГН. Предложена методика обобщения типичных ошибок при проведении аудита КГН, методика проведения аудита расчетов по налогам КГН.
[08.00.00] Экономические науки
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia
«The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement»
In the XXIst century the role of tax administration is becoming more and more important in the increasingly stiff competition and economic reforms in the World Economy. The article has studied the human factor regarding it as an inseparable part of tax administration. The article also investigates the following issues tax administration faces: provision of new tax privileges for imported goods, provision of favorable tax incentives for local goods in case of joining the Eurasian Economic Union, repression of tax/GDP correlation, etc. Imperfections was identified in each field and the ways for their solution have been suggested.
Экономика
“Ussuriysk metallobaza” LLC , Приморский край
«The question of main directions to analyze the organization's financial situation and the ways to improve it in Russian practice»
The paper stresses the need to analyze organization's financial situation; determines the main directions and methods of analysis. Based on the particular example the author has assessed the organization's financial situation, which is very important, and suggested the ways of quality growth of financial indicators.
Elena G. Lyubovtseva , candidate of economic sciences
FSBEI of HE “I.N. Ulianov Chuvash State University” , Чувашская Республика - Чувашия
«Financial potential and economic development trend of Chuvash Republic, Russian Federation»
This article discusses the economic potential and development trend of Chuvash Republic. All important economic indicators of Chuvash Republic like, Gross Regional Production (GRP), employment, export, import, performance of credit organization, per capita income have been taken into consideration to analyze economic performance. This paper also shows how any increase in per capita income effects socio-economic condition. Finally, this paper proposes adequate and proper measures to improve the efficiency and effectiveness in policy formation and use of financial resources in Chuvash Republic on the basis of analysis. Only secondary source of data has been used for analysis.
[08.00.00] Экономические науки
FSBEI of HE "Ural State University of Economics" , Свердловская обл
«Models of consumer behavior of households depending on the income level»
The consumer behavior of households is defined by a complex of internal and external factors: income of the population, motives and incentives of behavior, behavioral norms and personal preferences. As the example of structure analysis of the income and expenses of households of Sverdlovsk region during research models of consumer behavior of households are allocated, characteristics and structure of the population depending on their welfare are allocated. Author's approach allows forecasting of the consumer market, proceeding from the socio-economic factors forming the level of the population income in the region.
Экономические науки
Yulia A. Smekalina
FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г
«Profit tax meaning and its accounting organizations in modern Russian practice»
This article is devoted to the study of the essence of corporate income tax and its accounting in Russian practice. The first part of the article reveals the evolution of the income tax in the Russian Federation, as well as the competitiveness of the national tax system in the international arena. The second part of the article is devoted to the basic aspects of accounting for the calculation of corporate income tax.
Экономика
Izabella D. Eliakova , doctor of economic sciences
Financial and Economic Institute of FSAEI of HPE "M.K. Ammosov North-Eastern Federal University" , Саха /Якутия/ Респ
«Анализ бюджетной обеспеченности Республики Саха (Якутия)»
Now considerable differentiation of fiscal capacity in territorial subjects of the Russian Federation continues to remain. Her main reasons consist in significant differences of levels of economic development of territories recipients and shortcomings of practice of the budgetary alignment of territorial subjects of the Russian Federation.
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
Tatiana A. Filippova , candidate of economic sciences
FSAEI of HE "North-Caucasus Federal University" , Ставропольский край
«Уровень и качество жизни в Ставропольском крае на современном этапе»
Iuliia G. Tiurina , candidate of economic sciences
FSBEI of HE "Orenburg State University" , Оренбургская обл
«Совершенствование неналоговых источников пополнения бюджета субъектов Российской Федерации (на примере Оренбургской области)»
This article describes the issues devoted to the completion of the budget of the Russian Federation , on the example of Orenburg region , studied volumes of tax and nontax revenue budget of the Orenburg region for 2012-2014 years. The measures and new tax sources , which could increase the rate of return of the budget the treated area.
Наука и инновации в современном мире и изменения социальных ценностей
Ivan V. Kulik , candidate of economic sciences
FSEI of HE “Pacific State University” , Хабаровский край
«Socio-economical strategy of harmonical reproduction and development of scientific and organized fair and sovereign society»
The authors proceeding from Marx's two product model of public reproduction consider: 1) necessary and additional labour and working hours; 2) necessary and a surplus value; 3) productive force and labour productivity; 4) division 1 (manufacture of the capital) and division 2 (manufacture of the income); 5) a fixed capital (public means of work), as productive force of a society and the income (consumer goods or vital means of a society), as a working capital of a society. The researches also show the structural formula of the end-product of society.
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
Kseniia S. Kochurova
Sergei V. Smolianinov , doctor of economic sciences
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi agrarnyi universitet" , Санкт-Петербург г
«Порядок формирования Отчета о финансовых результатах на примере ЗАО Племзавод «Рапти»»
Liliiar R. Dzhaferova , candidate of economic sciences
Institute of Economics and Management of Structural subdivision of FAEI HE “V.I. Vernadskiy Crimean Federal University” , Крым Респ
«Анализ отдельных моментов ПБУ 18/02 «Учет расчетов по налогу на прибыль» и МСФО 12 «Налоги на прибыль»»
В статье рассматривается сравнительная характеристика ПБУ 18/02 «Учет расчетов по налогу на прибыль» и МСФО 12 «Налоги на прибыль» на основании определенных признаков: область использования стандарта, главные цели стандарта, правила и момент времени признания отложенных налоговых активов и обязательств, правила погашения отложенных налоговых активов и обязательств.