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    2013.1

    Phylosophy
  • M.B. Oseledchik
    New paradigm of the analysis of knowledge transfer

    The author suggests a new paradigm of the analysis of knowledge transfer. Three main ideas lie in its basis: knowledge interpretation as fractal; knowledge representation as a scaleless network; knowledge analysis as a nonequilibrium dynamic system. These ideas provide new opportunities to consider and organize processes of knowledge transfer and make the base of knowledge management.

    pdf oseledchik2013_1.pdf  (185 Kb)

  • V.S. Fedchin, A.S. Stepanenko
    National idea and humanism: idealogemes in the dynamics of social development

    The idealogemes as the specific manifestations of the national idea carrying essentially various world outlook and ideological contents emerged periodically in the history of domestic public thought. The feature which unites them is the excessive degree of an intellectual universalization when integrative, generalizing function of cogitative activity gains self-sufficing value and loses interrelation with the necessary differentiation of empirical reality. This domination of universal over particular is an essential distinctive feature of traditional consciousness, and it considerably distinguishes it from humanistic tradition of cogitative activity.

    pdf fedchin2013_1.pdf  (202 Kb)

  • P.M. Khakuz, A.Yu. Gura
    Easy difficulty as a construction of the pedagogical process

    The paper discloses the nature of pedagogical asking and defines the pedagogical question as easy difficulty. The author proves that it is necessary to use the perfect pedagogical question in the course of philosophy studying. The basic rules of asking the question with reasonable easy difficulty are allocated. The factors influencing this process are established.

    pdf khakuz2013_1.pdf  (837 Kb)

    History
  • A.R. Atlaskirov
    The Adyghes in world sociocultural space: the historical aspect

    The paper provides the characteristic of a complicated geopolitical situation related to the Adyghean lands and entry of the Adyghes in a sphere of influence of three world civilizations. The author discloses how these civilizations influenced the culture, economic and social life of the Adyghean society. Beginning from the second half of the 18th century, in this region, prevailing is an influence of the Russian state.

    pdf atlaskirov2013_1.pdf  (618 Kb)

  • A.V. Dubrovin
    History of the Caucasian War of the 19th century: sources of personal origin

    An analysis is made of characteristic features of sources of the personal origin created by the Russian officers, participating in the Caucasian War of the 19th century.

    pdf dubrovin2013_1.pdf  (456 Kb)

  • A.S. Ivashchenko
    Characteristic features of east civilizations in new time

    This work examines east civilizations, their main features during an era of new time. The purpose and objectives of this research include identification of sources, fundamental bases and specifics of functioning of east civilizations in new time. The main values of east civilizations made considerable impact on formation of mentality of the people of the East, on social, economic and political way of their life.

    pdf ivashchenko2013_1.pdf  (749 Kb)

  • Yu.M. Indrisov, M. - P. B. Abdusalamov
    Kumyk feudal estates in a context of development and crash of the theocratic project of imam Mansur in the 1785-1786s

    This paper, on the basis of the profound analysis and wide use of various sources, examines the movement of sheikh Mansur and the relation to him of the Kumyk feudal proprietors. According to the authors, the revolt of imam Mansur was a presage of the national-liberation movement of mountaineers in the 1820-1850s.

    pdf indrisov2013_1.pdf  (764 Kb)

  • A.A. Kovalenko
    Participation of the Turkish guest workers in political life of Germany (1900 the beginning of the 21st century)

    Intercontinental migration of Turkish workers to Germany was more profoundly studied from the point of view of economy, sociology and culture, rather than from the point of view of participation of guest workers from Turkey in political life of Germany. This paper examines a place and a role of Turkish workers in social and economic, political and cultural life of Germany. The objects of research are Turkish guest workers coming to Germany. The purpose of this paper is to investigate participation of Turkish workers in political life of Germany. They have a number of feasibilities for participation and representation in the political organizations existing in Germany.

    pdf kovalenko2013_1.pdf  (665 Kb)

  • N.I. Silvanyuk
    Kuban oil industry in the 1920s

    This paper studies the Kuban oil industry in the 1920s. An object of research is the history of development of the Kuban oil industry after the end of the Civil War in the Kuban region and after establishment of the Soviet power. The goal of this research is to investigate the processes occurring in the Kuban oil industry in the 1920s. Proceeding from degree of study of the problem, realization of the goal assumes the solution of specific objectives, namely: to investigate process of nationalization of the Kuban oil industry; and to show changes which occurred in oil industry after the New Economic Policy declaration.

    pdf silvanyuk2013_1.pdf  (582 Kb)

  • V.G. Shnaider, S.A. Golovanova
    Migratory processes and stability of structure of German community in Armavir (the end of the 19th century - 1941)

    The paper examines migration of the Russian Germans to Armavir in the period from the end of the 19th century to 1941. On the basis of authentic sources the authors reveal degree of stability of a German community in Armavir on an extent of more than half a century. In the paper, original methods of work with a statistical material are used. Birth rate and mortality problems among Armavir citizens of a German origin are discussed. Despite high level of migratory activity, it is possible to state that by the beginning of the 1940s the steady part of a German community in Armavir had been created. About 60 % of residents of a German origin were born in Armavir or lived in it over 30 years.

    pdf shnaider2013_1.pdf  (675 Kb)

  • M.V. Yanova
    Nomto Ochirov as a mirror of the national intellectuals: his contribution to development of science and culture of the people of Kalmykia

    Nomto Ochirov is one of the prominent representatives of the Kalmyk national intellectuals. Questions of Lama dogma, an economic situation of the Kalmyks and their military past have become the main subjects of his researches.

    pdf yanova2013_1.pdf  (420 Kb)

    Sociology
  • M.F. Aliyeva
    Information security as an element of information culture

    The paper deals with the definition of influence of information security on information culture and development of modern society. Information security of society as a whole and its structural parts is caused, first of all, by quickly growing technological capabilities of modern information systems which, by their influence on policy, economic life, spiritual and ideological sphere and moods of people, have become now decisive and comprehensive.

    pdf aliyeva2013_1.pdf  (537 Kb)

  • S.A. Berzegova
    Culture of management as a factor of increasing efficiency of municipal service activity in regions

    Reform of public administration in regions put a number of questions before local authorities, demanding the prompt solution. Among them are increase of efficiency of activity and culture of management of municipal services; elimination of contradictions in the legislation of the Russian Federation on municipal service; increase of efficiency in the sphere of personnel work of municipal service; development of effective methods of stimulation of activity and professional growth of municipal employees.

    pdf berzegova2013_1.pdf  (680 Kb)

  • T.B. Bersirov
    Russian intellectuals as a modernization factor of modern society

    The paper provides intelligentsia definition, shows its functions, change of algorithm of formation of these social groups and their variety. The purpose of this paper is to designate a problem of increasing a social role of the intellectuals at this stage of development of modern society on the one hand, and their washing out, on the other hand. The author gives data of sociological researches confirming negative tendencies in social and economic, political and ideological aspects of reproduction, realization of possibilities and preservation of intelligentsia.

    pdf bersirov2013_1.pdf  (550 Kb)

  • N.P. Gritsenko
    Regional political elite and business in modern Russia: interaction problems

    The paper examines interaction of two segments of elite: the political at region level and business elite. Business represents one of the important channels of recruiting political elite. Also it actively participates in implementation of social programs at level of subjects of the Federation. Result of such interaction is development of new requirements of the power and business to each other.

    pdf gritsenko2013_1.pdf  (739 Kb)

  • M.A. Davydova
    Commitment of youth to values of individualism: characteristics of terminal and tool values

    The paper discusses questions of a semantic dusting of values in a picture of the world of the young man. The analysis and ordering of a collected material show that value orientations of the individualistic and collectivist types are widespread in the modern youth environment in the ratio of about 2:1. Accurately expressed verbalization of the individualist orientation unites about half of young people.

    pdf davydova2013_1.pdf  (675 Kb)

  • E.N. Karelkin
    Problems of transformation of system of prevention in the conditions of sociocultural crisis

    This paper discusses problems of functioning of institutes of preventive activity in the conditions of sociocultural crisis. The author investigates questions of transformation of base values under the influence of macrosocial transformations in society.

    pdf karelkin2013_1.pdf  (475 Kb)

  • A.V. Korshunov
    Spiritual security in system of ensuring social security of the Russian society: methodological construction of sociological research

    Methodological construction of researches on social security and role of spiritual security in its providing in the conditions of risk, instability and uncertainty of modern Russian society includes the riskological concept and the trust theory as the interconnected and intercaused theoretical constructions. This paper substantiates these methodological tools as the most adequate to modern specifics of development of the Russian society.

    pdf korshunov2013_1.pdf  (477 Kb)

  • Yu.V. Kravchenko
    Basic sociological concepts of comprehension of stability of a young family

    This paper examines the main conceptual ideas of understanding a family as a sociological phenomenon. The special focus is made on consideration of criteria for stability of a family. The work discloses functions, structure, conditions of formation and family development.

    pdf kravchenko2013_1.pdf  (587 Kb)

  • E.S. Kukva, A.A. Khatsats
    Cognitive possibilities of synergetic modeling of identification processes in the youth environment

    The paper describes the regional identification space and one of its leading components multilevel identity from positions of social synergetics. Basing on synergetic-assessment model of strengthening the Russian national identity in the North Caucasus the author analyzes its cognitive feasibilities in research of identification processes in the environment of young generation. The integral element of the model is the management of identification processes which, in synergetic interpretation, assumes impact at microlevel in order to obtain results at macrolevel.

    pdf kukva2013_1.pdf  (691 Kb)

  • R.N. Kufanova
    Sociohistorical features of development of the cities in the North Caucasian region

    This paper presents the short historical and sociological review of formation of the cities in the North Caucasian region. The author examines demographic structure, self-government, organization of an order and security and formation of sociocultural infrastructure of city settlements. It is inferred that in the conditions of economic instability and interethnic intensity the multiethnic cities play the major role in society consolidation.

    pdf kufanova2013_1.pdf  (684 Kb)

  • S.L. Lazitsky
    Sociocultural bases of formation of innovation law-enforcement models in the Russian modern society

    The paper deals with the problems of legitimacy of activity of law-enforcement system in public consciousness of Russian citizens. The author discusses sociocultural bases of people participation in the law-enforcement activity and characterizes some innovation models.

    pdf lazitsky2013_1.pdf  (425 Kb)

  • A.V. Lichutin
    Technological and educational platforms as self-descriptions of social and economic systems

    Modern technological platforms are presented as version of the self-description of the second order of complicated (hyper complex) social and economic systems in N. Luhmann's concept. The self-description here gains nature of recursive self-adjustment.

    pdf lichutin2013_1.pdf  (616 Kb)

  • S.A. Lyausheva, Z.Z. Khot
    On sociocultural integration of migrants

    The paper discusses the actual problem of sociocultural integration of migrant communities in the environment with the different culture. An analysis is made of the possible models and adaptation consequences of integration by using an example of the Russian society.

    pdf lyausheva2013_1.pdf  (689 Kb)

  • A.V. Martirosyan
    Features of formation of public opinion on migratory policy

    The paper discusses features of formation of public opinion on migration regulation in the Russian Federation and a role of various information sources in this process. The author analyzes information support of migratory policy and interethnic relations as well as defines important aspects of ensuring information security in the Russian Federation. On the basis of a discourse analysis of publications in mass media, priority problems of increasing efficiency of information policy in relation to migration are allocated.

    pdf martirosyan2013_1.pdf  (808 Kb)

  • E.B. Popkova
    Foreign students entry into different culture in the Russian higher education institution: interpersonal aspect (according to results of the sociological researches at the Russian Southern State Technical University (Novocherkassk Polytechnic Institute)

    The paper shows the results of the sociological poll to detect features of interaction in educational, household and leisure spheres and degree of unity of the Russian and foreign students at the Russian Southern State Technical University (Novocherkassk Polytechnic Institute).

    pdf popkova2013_1.pdf  (560 Kb)

  • A.M. Salogub
    Creative management in system of social management of the organization

    The paper theoretically interprets problems of creative management in system of social management of the organization. The creative potential becomes a key factor in a context of the creative management which has become priority and constituting the whole system of social management.

    pdf salogub2013_1.pdf  (474 Kb)

  • I.Yu. Tyagaenko
    Legal culture, public institutes and social practice: correlation problem

    The paper contains the analysis of determinants of the legal nihilism which has become an attributive line of the Russian modern society. The author proves need of a comprehensive approach to a solution of the problem of increasing level of the sense of justice including institutional reforming, correction of social practice and real law application.

    pdf tyagaenko2013_1.pdf  (819 Kb)

    Jurisprudence
  • L.R. Valeeva
    Special rules of inflicting a punishment defining in detail and concretely the criteria for inflicting a punishment as an element of system of special rules of inflicting a punishment

    In the paper, special rules of inflicting a punishment are considered as a composite system. An analysis is made of one of its components, namely: the rules defining in detail and concretely the criteria for inflicting a punishment. The designated element represents a somewhat isolated subsystem and is constructed by a hierarchy principle. However, its legislative fixing does not correspond to principles of the system organization. Changes in the criminal law proposed by the author allow elimination of these contradictions.

    pdf valeeva2013_1.pdf  (614 Kb)

  • Yu.I. Isakova
    Civil control in the conditions of formation of democratic society

    An analysis is made of social specifics of institutes of civil control in transformation conditions of formation of democratic society. The author considers institutional and intrinsic features of modern democratic society and comes to a conclusion about dependence of democratic development of the state on extent of development of independent institutes of civil control of the state and administrative authorities, as well as business structures.

    pdf isakova2013_1.pdf  (655 Kb)

    Culturology
  • Z.S. Kanukova, Z.N.Torogeldiyeva
    Phenomenon of crossing cultures of Russia and the Caucasus in Inna Kashezheva's creativity

    The paper discusses the dialogue of two cultures promoting preservation of unique abilities of each separate culture. The concept of a phenomenon of crossing cultures of Russia and the Caucasus is disclosed through creativity of well-known Kabardian Russian-speaking poetess Inna Kashezheva. Such a phenomenon is considered as profound mastering by the poet of a cultural heritage of the small people in orientation of rendering influence on the cultural and historical process of the whole country.

    pdf kanukova2013_1.pdf  (492 Kb)

    Political Science
  • A.D. Kumankov
    Evolution of the concept of just war in M. Walzer's works

    After the publication in 1977 of work of Michael Walzer Just and Unjust Wars: A Moral Argument with Historical Illustration the theory of just war turned into one of leading political concepts of the western philosophy. The theory of just war developed and transformed throughout the next decades. And Walzer was one of the most significant theorists of this doctrine. Analyzing the military conflicts of the present, Walzer proposes to update the theory of just war by means of addition of cases of humanitarian intervention and mode control to principles of jus ad bellum. This paper investigates evolution of views of Walzer on problems of bellum justum, to make it more flexible and objective.

    pdf kumankov2013_1.pdf  (669 Kb)

  • O.O. Sidorenko
    Efficiency of implementation of anti-corruption programs at municipal level in the Russian Federation

    An analysis is made of anti-corruption programs at municipal level which do not cope with the corruption phenomena. Examples are given, in which standards of the law do not regulate the developed corruption situation in Russia. Thus, the author considers necessary to undertake cardinal measures to reorganize consciousness in the society.

    pdf sidorenko2013_1.pdf  (809 Kb)

  • L.V. Solodovnik
    Ideology factor in the Soviet society: the retrospective analysis in coordinates of ideological security of the state and society

    The paper shows that circumstances of manifestation and heightening a factor of ideology in the Soviet society were caused by essential changes of the social reality in connection with the establishment of a new political regime. In new social and political conditions the means of an ideological indoctrination turn into an important resource of the totalitarian or, later, authoritative power. The state put the person in a condition of a complete dependence on itself, and the regime demanded from citizens not simply submission, but continuous manifestation of devotion and appreciation.

    pdf solodovnik2013_1.pdf  (566 Kb)

  • V.G. Shustov
    Formation of institute of territorial public self-government in new Russia

    The paper deals with the formation of institute of territorial public self-government in new Russia as one of the forms of realization of local government. The main objective of this publication is the political and legal analysis of activity of this institute.

    pdf shustov2013_1.pdf  (571 Kb)

  • M.V. Yurchenko
    Influence of mass media on an ideological context of modern political information space

    An analysis is made of a current state of political information space. This paper discloses ways of influence of mass media on ideological processes. Actual empirical data on the relation of the Russian citizens to a role of mass media in society are provided. It is inferred that interpretation should be not only true, but also corresponding to essential interests of the country.

    pdf yurchenko2013_1.pdf  (516 Kb)

    Reviews
  • E.M. Malysheva, N.A. Garazha
    Review on Lennart Samuelson's monograph Tankograd: secrets of the Russian back, 1917-1953. M.: ROSSPEN: Fund B.N. Yeltsin's Presidential Center, 2010. 375 p.

    pdf malysheva2013_1.pdf  (423 Kb)

    Anniversaries
  • G.M. Mirzoev
    The 210th anniversary of scientist, philosopher, orientalist Kazem-Bek

    pdf mirzoev2013_1.pdf  (500 Kb)

    The Economic Theory
  • O.V. Zhavnerchik
    Categorial bases of economical and environmental security of the land relations

    The work discusses separate aspects of the economic and environmental security of land relations and substantiates the possibility of introduction of this system category in scientific and land-tenure practices.

    pdf zhavnerchik2013_1.pdf  (309 Kb)

  • O.A. Kolchina, M.A. Grezina
    Interbudgetary relations as an instrument of the state regulation of the economy of Russia

    This work discusses the questions related to alignment of spatial differentiation of conditions of region economic and social development by means of the elaboration of recommendations for improvement of the interbudgetary relations. The proposed system of actions is aimed at increasing efficiency of the interbudgetary relations and quality of public and municipal finance management. A constitutional feature of the system is the combination of the principles of budget independence at all levels and unity of their common interests.

    pdf kolchina2013_1.pdf  (227 Kb)

  • N.A. Koroleva, A.A. Balikoev
    The controlling potential in the interaction research of the regional economy systems and mega-corporations

    The corporate organizations interact intensely with regional economic systems. In this process, the promising forms of communications are created which belong to meso - level of the organization of the economic relations. Belonging of the corporate organizations to mega-level assumes their domination in the internal environment of the region. For its research it is expedient to attract the informative opportunities of controlling. They are shown in this paper.

    pdf koroleva2013_1.pdf  (225 Kb)

    Financial Markets
  • A.Sh. Meretukov
    Main functions of a financial subsystem of a modern corporation

    The paper proposes the approach to research of functional aspects of a financial subsystem of a modern corporation and shows the main functional characteristics of this subsystem.

    pdf meretukov2013_1.pdf  (193 Kb)

  • T.Kh. Sozaev, I.B. Duguzhev
    Non-standard methods of monetary and credit regulation of the US federal reserve system

    Discussions about efficiency of monetary and credit regulation have got an even greater urgency during two-wave crisis with consecutive falling, short restoration and the second wave of recession. In this work, an analysis is made of various methods of influence of the Central Banks on economy. Great attention has been paid to comparison of monetary and percentage methods in terms of their efficiency in conditions of increasing inflationary pressure in the USA and the Peoples Republic of China. It is inferred that during the periods of the greatest threats for the national economy, regulators resort frequently to the methods contradicting interests of global economy.

    pdf sozaeva2013_1.pdf  (283 Kb)

    Regional Economy
  • Yu.M. Belyaev
    Rational nature management as a basis for sustainable economic development

    The paper describes the ecological, economic and social problems associated with energy conservation and with the state of the energy industry. The author shows the need to revise and upgrade approaches and concepts in the sphere of conservation of resources and energy. The work shows the profitability of still unused alternative sources of low-temperature petrogeothermal energy and innovative ways of energy transformation.

    pdf belyaev2013_1.pdf  (219 Kb)

  • A.G. Dobrovolsky
    Features of the social-economic space of the macro-region as factor of development of the problem region

    The paper deals with the structural and dynamic characteristics and features of the social-economic space of Southern macro-region in terms of the possibilities of the accelerated development in it of small budget-deficit regions. Particular attention is paid to the development capacity of the Adyghea Republic, which is one of the dynamically growing small regions of southern Russia.

    pdf dobrovolsky2013_1.pdf  (194 Kb)

  • N.P. Ketova
    The substantiation of the strategy for region modernization in the South of Russia: risks, scenario and strategies

    The paper shows the possibilities of modernizing the regions of the South of Russia, the risks associated with this process and instruments of their minimization. Several scenarios of region economy modernization are proposed. An emphasis is placed on the optimistic scenario providing innovation development. For its realization a number of strategies of regional management are substantiated.

    pdf ketova2013_1.pdf  (293 Kb)

  • M.G. Kovalenko
    Diversification of the regional economy and its role in overcoming the differences within the region

    The paper discusses a number of aspects of smoothing intraregional social-economic differences by using functional diversification opportunities. Special attention is given to the factors contributing to enhancing the economic diversification process in the Adyghea Republic, and its possible implications to ensure homogeneity of the social and economic environment in this problem region of southern Russia.

    pdf kovalenko1_2013_1.pdf  (218 Kb)

  • M.G. Kovalenko, N.A. ousin
    Structural features and long-term economic trends in the region as the basis of intraregional differences

    The paper discusses a number of aspects related to the structural and dynamic features of the economy of the problem region and the influence of these features on the intra-regional social-economic differentiation process in modern Russia. The object selected for the profound analysis is the Adyghea Republic, which is one of the most problematic regions of southern Russia, in the economy of which we observe intensification of structural-dynamic processes in recent years.

    pdf kovalenko2_2013_1.pdf  (186 Kb)

  • A.A. Tamov, D.V. Skulches
    Comparative and evolutionary analysis of the regional medium-term development of the Republic of Adygea as a tool to enhance its competitiveness

    The paper discusses a number of unexplored aspects of effective use of the target medium-term development of the region as a tool to enhance its competitiveness. Particular attention is given to comparative evolutionary analysis implemented in the Republic of Adygea medium-term target.

    pdf tamov2013_1.pdf  (200 Kb)

  • N.A. Koroleva, I.V. Goryanova
    The corporative stock in the evolution of the depressive type regional economic systems

    During the past years the corporative stock interacts intensely with the regional economic systems. In this regard the new forms of relations are created at mezzo-level of organization of economic relations. But the activity of corporative organizations inside the depressive type regions creates problems of regional evolution. This paper discusses the main aspects of interaction of corporative stock with the depressive type regional economic systems.

    pdf koroleva2013_1.pdf  (202 Kb)

  • E.V. Omelchenko
    Criteria indicators of sustainable development of regional economic systems

    At the present time it is necessary to carry out a comprehensive assessment of the sustainability of regional development through the identification and formalization of qualitative and quantitative criteria in the framework of the functional areas. The paper is devoted to the problem of determination of the system of criteria for the assessment of the sustainability of regional development.

    pdf omelchenko2013_1.pdf  (214 Kb)

  • M.S. Rakitina
    Formation of the structure of intergovernmental relations depending on the imbalance of region social and economic development

    The paper presents the cognitive models of governance structures of intergovernmental relations. The work shows the process of determining the optimal governance structure for actors at the regional level, depending on the imbalance of social and economic development.

    pdf rakitina2013_1.pdf  (273 Kb)

  • D.V. Skulches
    The functionality of the target medium-term program as a tool for regional competitiveness

    The paper discusses a number of unexplored aspects of the effective use of the functionality of the target medium-term program as a tool for regional competitiveness. Particular attention is paid to a comparative assessment of medium-term regional programs in the Adyghea Republic in different periods of its development in terms of their orientation to increase the competitiveness of the region.

    pdf skulches2013_1.pdf  (202 Kb)

  • S.A. Soldatova
    Formation priorities of complex policy of an economical and ecological clustering in the Autonomous Republic of the Crimea

    The paper presents a theoretical-economic substantiation of the priorities of formation of complex policy of an economical and ecological clustering in the Autonomous Republic of the Crimea, a creation of strategy and planning the cluster activity.

    pdf soldatova2013_1.pdf  (379 Kb)

  • A.S. Shukhart
    Information and communication technologies in regions of Russia: condition and prospects of application in economy

    The paper provides the results of the most topical researches on problems of development of information and communication technologies both in a national scale and within a region. The author analyzes the results of the conducted researches and defines the vectors of development of the situation.

    pdf shukhart2013_1.pdf  (523 Kb)

    The Account, Audit and the Control
  • A.N. Biba
    Objects of financial control

    The paper provides the lists of objects of the state financial control, corresponding to the international requirements of the supreme bodies of financial control and budgetary legislation of the Russian Federation. The specified lists can be used to form plans of control and auditing work, including in planning checks of target use of budgetary funds.

    pdf biba2013_1.pdf  (462 Kb)

  • M.A. Vladimirova
    Private and accumulated capital of non-profit organizations

    The planned changes in the Civil Code will entail serious modifications in the activities of non-profit organizations. In particular, it is supposed to oblige NPO to have separate property to which the claim for its obligations can be made. This paper describes a case related to the formation and private capital financial reporting. For a deeper understanding the issues, the analysis was made of the current domestic and foreign legislation.

    pdf vladimirova2013_1.pdf  (364 Kb)

  • M.M. Gurskaya, M.A. Vladimirova
    Legal regulation of nonprofit organizations: present and future

    Imperfection of the legislation, governing the activities of non-profit organizations, is the cause of the planned changes in the Civil Code. In particular, it suggests a significant change in the structure of non-profit organizations, first of all the division of legal entities in terms of organizational structure into corporate organizations (corporations) and the unitary organizations. This paper focuses on the need to reform the legislation, governing the activities of non-profit organizations, as well as some shortcomings in existing legislation.

    pdf gurskaya2013_1.pdf  (395 Kb)

  • A.E. Deliboltoyan
    Depreciation processes and state intervention

    The paper discusses the topical issues related to the use of sources of simple and expanded reproduction of long-lived assets. The author shows the discrepancy between the accrued depreciation and depreciation returned as revenue. Appropriateness of government intervention is substantiated when the rapid methods are used to charge extra for amortization.

    pdf deliboltoyan1_2013_1.pdf  (381 Kb)

  • A.E. Deliboltoyan
    First accounting reports on depreciation

    Using an example of books by Francesco Datini and Giovanni Farolfi the author examines the first calculations of depreciation in double-entry bookkeeping.

    pdf deliboltoyan2_2013_1.pdf  (1 Mb)

  • N.S. Nikitenko
    Problems of formation, use and reflection of intracompany financing sources of the capital extended reproduction in accounting and tax accounting

    The present work shows the problems of intracompany financing of the capital extended reproduction and proposes the new accounting mechanism providing growth of interest of business in intensive extended reproduction.

    pdf nikitenko2013_1.pdf  (331 Kb)

  • O.A. Sidiropulo
    The computer modeling of the first book of double-entry bookkeeping

    This work examines the first widely accepted book of double entry system Massaris ledger of the Genoese Commune of 1340. The author makes reconstruction of accounting records and accounts, as well as the computer modeling of the ledger.

    pdf sidiropulo2013_1.pdf  (1 Mb)

    Economy of Agrarian-Industrial Complex
  • L.V. Agarkova, P.G. Chernyshov
    Government regulation as the basis of formation of a competitive agri-food segment of the grain market

    The paper explains the need for a comprehensive policy-relevant state regulation of the agrarian sec