MACROECONOMIC CALCULATION<\/p>\n
G. Galitskaya, E. B. Galitsky, E. S. Petrenko, S. A. Rapoport I. <\/span>Eliseeva, O. Yu. Borozdina, K. Mertins, H. Rittinghausen S. Krass, V. A. Yurga, S. E. Tsvirko MICROECONOMIC CALCULATION<\/p>\n B. Stukalin, A. V. Kabachek MONETARY POLICY<\/p>\n V. Antonova BANKING<\/p>\n N. Beloglazova A. Kondrashov INSURANCE<\/p>\n Y. Golysheva A. Mikhailova FINANCIAL MARKETS<\/p>\n B. Shapoval A. Ivanov FINANCIAL MANAGEMENT<\/p>\n V. Romanovsky, I. N. Malkina E. Laktionova ACCOUNTING AND AUDIT<\/p>\n \u0410. Sokolova A. Kamordzhanova, M. A. Gordeeva BUSINESS ENVIRONMENT<\/p>\n L. Glukhikh HISTORY OF FINANCE AND ACCOUNTING<\/p>\n A. Semenov A BOOKSHELF<\/p>\n R.O.Smirnov A.I.Popov REVIEW OF SCIENTIFIC EVENTS<\/p>\n A.P.Zaostrovtsev N.V.Burova G.N.Beloglazova SUMMARIES<\/span><\/p>\n G. Galitskaya, E. B. Galitsky, E. S. Petrenko, S. A. Rapoport The article is devoted to the resource approach, which is used for the research of the social strat\u00adification of Russian society. This approach is applied on the database of the surveys by The Public Opinion Foundation. The authors suggest using the aggregate capital as an index that determines the individual position in social space. The social groups are found, and the depend\u00adence between the world-view and the life-style of individuals and their belonging to any social group is revealed.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>social stratification; aggregative resource approach; Russian society.<\/span><\/p>\n I. Eliseeva, O. Yu. Borozdina, K. Mertins, H. Rittinghausen The difference between the strategies for using nuclear and wind energy in Russia and Germany is noted in the article: the inclusion of nuclear energy in the priority strategy in Russia versus the exclusion of nuclear energy from the strategy of Germany. It is emphasized that the strategy of Germany coincides with the global tendency. The comparative analysis of some ecological and economic parameters of nuclear and wind energy is given in the article, and the conclusion is that there are the advantages of using wind energy.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>national strategy; nuclear energy; wind energy; ecological and economic factors.<\/span><\/p>\n The article deals with the models of national income dynamics: Keynes model and the modified model, which takes into account the expenditure factor of the economy of Russia. It is shown that the economy with the significant amounts of public expenditures and high costs can move to the degradation stage (the bifurcation point of the solution of the differential equation) that is able to cause the need for considerable external borrowings. The aspects of the public expen\u00additures in the European Union countries under the conditions of the current crisis were dis\u00adcussed in the article. The main reasons of high costs in the economy of Russia are indicated. The key points of the economic strategies which can promote the transition of the Russian economy to sustainable development are discussed.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>bifurcation; sustainable development; objective function; expensiveness; public debt; crisis, solvency.<\/span><\/p>\n B. Stukalin, A. V. Kabachek The article is devoted to the analysis of the inter-spousal correlation in health status among mar\u00adried couples. The data of the Russian Longitudinal Monitoring Survey (RLMS) for 2009 were used in order to estimate the inter-spousal correlation in health status. The results demonstrate the inter-spousal correlation in health status and the fact that the health behavior also affects the health status of a spouse.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>health status; marital status; RLMS; inter-spousal correlation.<\/span><\/p>\n V. Antonova The article presents the analysis of money demand in Russia in the period of 1995\u20142010. The literature review identifies cointegration as the most common method for long-term relation\u00adships, and the structure of the input data determines the choice of specifications that take into account a fractional order of integration. This approach allows us to make comparison with the results of the standard Johansen test, to clarify the effect of individual measures of monetary pol\u00adicy by the amount of demand for money, and to make the general recommendations for the reg\u00adulators (Bank of Russia).<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>money demand; econometrics; fractional cointegration.<\/span><\/p>\n N. Beloglazova The modern problems of the Russian system of financial regulation are considered in the article. The experience of reforming the systems of regulation of European countries is analyzed, and their disadvantages, which appeared in the period of financial crisis, were revealed. The direc\u00adtions of the modernization of the Russian system of financial regulation are given in the article.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>financial regulation; systemic risk; prudential supervision; systemically important financial institutions.<\/span><\/p>\n A. Kondrashov The article is devoted to the bank innovations in modern Russia. The author suggests dividing the process of the development of innovation activity of banks into four periods. The tendencies of the innovation process in the different periods are analyzed. It was found that the main efforts of Russian banks are in improving the quality of retail services with the use of various remote channels and in optimizing internal technologies.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>development of innovations; bank innovations; innovations in Russia.<\/span><\/p>\n Y. Golysheva The article seeks to consider the intergovernmental regulation of insurance markets under the example of the European Union. The article analyzes the European model of the valuation of solvency and financial state of insurance companies. This analysis enables us to illustrate the deep integration of the European insurance market resulting from the high level of the intergov\u00adernmental cooperation.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>insurance; globalization; transnational company; insurance penetration and density; emerging markets.<\/span><\/p>\n A. Mikhailova In the article, attention is paid to the types of insurance services, which are highlighted in the list of specific tourist products that is the base for the calculation of macroeconomic indices pro\u00advided by the standards of tourism satellite accounts. The particular role of the insurance indices in the system of life quality indices is noted in the article. The territorial peculiarities of the dynamics of insurance premiums and benefits on insurance contracts are revealed. The calcula\u00adtion of the integral index of destination risk for a region is offered in the article.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>satellite account; insurance industry; destination risk; insurance event; danger potential.<\/span><\/p>\n B. Shapoval The paper establishes that the waiting-time distribution of the biggest falls of financial indices differs from the exponential distribution and has characteristic values. The simplest algorithm identifying the biggest falls of quotations in advance is constructed. It announces an alarm immediately after the target event for a certain period of time. The constructed algorithm has principally higher efficiency than a random forecast.<\/span><\/p>\n Keywords: <\/i>prediction; waiting-time distribution; loss function.<\/span><\/p>\n A. Ivanov In the article, the Russian financial market in the period before the crisis is analyzed, and the dependence of its development on the legislative regulation is emphasized. The innovations in the legislation and in the Tax Code in respect to the taxation of operations with securities are considered. The course of state for creating the mega-regulator is highlighted. Attention is paid to the necessity of increasing the level of financial literacy of Russian population as a condition of the successful development of the national financial market.<\/span><\/p>\n Keywords: <\/i>financial crisis; securities; financial market; legislative regulation; financial literacy of population.<\/span><\/p>\n V. Romanovsky, I. N. Malkina The article presents a brief overview of the current situation in the world economy, describes the possible risks for business that could arise from the conditions of unstable economy in the world and particularly in Russia, and proposes a range of advices for their minimization and neutral\u00adization. The recommendations described in the article present the results of the best financial practice summarized during the consulting experience of the authors.<\/span><\/p>\n Keywords: <\/i>world crisis; risk minimization; instruments of financial management.<\/span><\/p>\n E. Laktionova The article deals with the definitions of such economic category as “outsourcing of the functions of the financial management” of enterprises. The author gives her own definition of this catego\u00adry. The advantages and disadvantages of “financial outsourcing” are analyzed in the article. The author proposes to carry out the further investigation of the theoretical and methodological fun\u00addamentals of this category with the aim of expanding the practical application of “financial out\u00adsourcing” and improving the innovational activities of enterprises.<\/span><\/p>\n Keywords: <\/i>outsourcing; outsourcing of the functions of the financial management of enterprises.<\/span><\/p>\n \u0410. Sokolova The article analyzes the causes and consequences of the existence of creative accounting. The author examines the etymology of the term creative accounting, draws parallels with the balance policy, which dates back to the beginning of the XX century. The main cause of creative account\u00ading is the corporate form of business organization. The article provides a classification of types and methods of creative accounting. The author raises the question of the relation of creative accounting in the context of professional accounting ethics.<\/span><\/p>\n Keywords: <\/i>creativity; financial reporting; balance policy; users of financial reports; veiling; fraud; professional judgment; the accounting policies; aggressive accounting.<\/span><\/p>\n A. Kamordzhanova, <\/i>M. <\/span><\/i>A. Gordeeva The basic concepts of the influence of psychology on the development of accounting and the prestige of being an accountant are analyzed in the article. Scientific discoveries often arise at the interfaces between branches of scientific knowledge, in this sense a research of psychologi\u00adcal aspects in accounting lifts accounting on a new step of the evolution of scientific knowledge and gives them a new quality. Accounting is a part of macroeconomic doctrines and conse\u00adquently is connected with psychology. The accumulation of the knowledge in the field of influ\u00adence of psychology on accounting will allow investigating the nature of the occurrence of vari\u00adous directions in the theory and practice of accounting.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>economic psychology; accounting; psychological aspects.<\/span><\/p>\n L. Glukhikh The article reveals the content and meaning of the process of the organization of entrepreneur\u00adial activity. The notion of “the effect of a new entrepreneur” is introduced as a cumulative result of the positive and negative influence of the organization of entrepreneurship on the socio-eco\u00adnomic development of the local area. The necessity of the calculation is proved, and the author’s method of estimating the effect of a new entrepreneur by the example of the municipalities of the Sverdlovsk region is given in the article. The article suggests the recommendations for enhancing the effectiveness of the effects of a new entrepreneur with the aim of developing the municipalities.<\/span><\/p>\n Keywords<\/i>: <\/span><\/i>entrepreneurship; the effect of a new entrepreneur; the organization of entrepreneur\u00adial activities.<\/span><\/p>\n A. Semenov The article analyzes the spread of ideas and practices of Fordism in the twentieth century. Assessments of basic concepts of H. Ford are given, highlights the social nature and methods of implementation of his organizational purposes. The work contains also factual materials shed\u00adding light on the character of spread of Fordism management scheme in the modern economy.<\/span><\/p>\n Keywords:<\/i> History of management, methods of work organization, social consequences of the use of the Fordism, ways of increasing productivity.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" MACROECONOMIC CALCULATION G. Galitskaya, E. B. Galitsky, E. S. Petrenko, S. A. Rapoport Aggregative Resource and Social Stratification of Modern Russian Society I. Eliseeva, O. Yu. Borozdina, K. Mertins, H. Rittinghausen National Strategies for Development of Nuclear Energy in Russia and Germany S. Krass, V. A. Yurga, S. E. Tsvirko Dynamics of the High-Cost Economy […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/posts\/1204"}],"collection":[{"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/comments?post=1204"}],"version-history":[{"count":1,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/posts\/1204\/revisions"}],"predecessor-version":[{"id":1205,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/posts\/1204\/revisions\/1205"}],"wp:attachment":[{"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/media?parent=1204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/categories?post=1204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/finbiz.spb.ru\/en\/wp-json\/wp\/v2\/tags?post=1204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/span><\/i>Aggregative Resource and Social Stratification of Modern Russian Society<\/span><\/p>\n
\n<\/span><\/i>National Strategies for Development of Nuclear Energy in Russia and Germany<\/span><\/p>\n
\n<\/span><\/i>Dynamics of the High-Cost Economy of Russia<\/span><\/p>\n
\n<\/span><\/i>The Inter-Spousal Correlation in Health Status in Russia<\/span><\/p>\n
\n<\/span><\/i>Money Demand in Russia: Fractional Cointegration Approach<\/span><\/p>\n
\n<\/span><\/i>Modernization of the Russian System of Financial Regulation:<\/span> Problems and Solutions
\n<\/span><\/p>\n
\n<\/span><\/i>Tendencies of the Development of Bank Innovations in Modern Russia<\/span><\/p>\n
\n<\/span><\/i>Intergovernmental Regulation of the Insurance Markets of EU countries<\/span><\/p>\n
\n<\/span><\/i>The Factors of Consumer Demand for Services on Insurance in the System<\/span> of Indices of Tourism Satellite Accounts<\/span><\/p>\n
\n<\/span><\/i>Inter-crashes distribution and estimation of prediction algorithms<\/span><\/p>\n
\n<\/span><\/i>The lessons of the Crisis<\/span><\/p>\n
\n<\/span><\/i>The Pecularities of Working out the Financial Strategies under the Conditions<\/span> of Unstable Development of Economy<\/span><\/p>\n
\n<\/span><\/i>Financial Management of Enterpries under the Conditions<\/span> of Outsourcing Contract<\/span><\/p>\n
\n<\/span><\/i>Creative Accounting: The Causes and Consequences<\/span><\/p>\n
\n<\/span><\/i>Application of Psychological Theories in Accounting<\/span><\/p>\n
\n<\/span><\/i>Effect of a New Entrepreneur: Who Misses the Benefit?<\/span><\/p>\n
\n<\/span><\/i>The Formation and Development of Fordism as a System of Organization<\/span> and Regulation of Mass Line Production<\/span><\/p>\n
\n<\/span><\/i>Modeling Economic Growth in the Modern Economy\/A.V.Vorontsovskyi, A.Yu.Dikarev, A.T.Akhobadze, A.L.Dmitriev, V.G.Sherov-Ignat\u2019ev; ed. A.V.Vorontsovskyi. SPb.: SPbGU Publishing House, 2011.<\/span><\/p>\n
\n<\/span><\/i>Financial Science in St. Petersburg: Historical Essays\/A.V.Kovalev (ed.). Moscow: Prospect, 2012.<\/span><\/p>\n
\n<\/span><\/i>Economic Freedom and the State: Friends or Foes? XI Leontief Readings<\/span><\/p>\n
\n<\/span><\/i>Government Statistics as the Public Good: Cost, Quality, Use.<\/span><\/p>\n
\n<\/span><\/i>Interview with S.V.Bazhanov, member of the Soviet of Federation<\/span><\/p>\n
\n<\/i>Aggregative Resource and Social Stratification of Modern Russian Society<\/p>\n
\n<\/i>National Strategies for Development of Nuclear Energy in Russia and Germany<\/p>\nM. S. Krass, V. A. Yurga, S. E.Tsvirko
\n<\/span><\/i>Dynamics of the High-Cost Economy of \u00a0Russia<\/span><\/h4>\n
\n<\/i>The Inter-Spousal Correlation in Health Status in Russia<\/p>\n
\n<\/i>Money Demand in Russia: Fractional Cointegration Approach<\/p>\n
\n<\/i>Modernization of the Russian System of Financial Regulation: Problems and Solutions<\/p>\n
\n<\/i>Tendencies of the Development of Bank Innovations in Modern Russia<\/p>\n
\n<\/i>Intergovernmental Regulation of the Insurance Markets of EU countries<\/p>\n
\n<\/i>The Factors of Consumer Demand for Services on Insurance in the System of Indices of Tourism Satellite Accounts<\/p>\n
\n<\/i>Inter-crashes distribution and estimation of prediction algorithms<\/p>\n
\n<\/i>The lessons of the Crisis<\/p>\n
\n<\/i>The Pecularities of Working out the Financial Strategies under the Conditions of Unstable Development of Economy<\/p>\n
\n<\/i>Financial Management of Enterpries under the Conditions of Outsourcing Contract<\/p>\n
\n<\/i>Creative Accounting: The Causes and Consequences<\/p>\n
\n<\/i>Application of Psychological Theories in Accounting<\/p>\n
\n<\/i>Effect of a New Entrepreneur: Who Misses the Benefit?<\/p>\n
\n<\/i>The Formation and Development of Fordism as a System of Organization and Regulation of Mass Line Production<\/p>\n