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Цикличность процессов развития на основе интеграции и дезинтеграции характерна для открытых систем различной природы, включая социально-экономические. Нефинансовый сектор корпоративной экономики рассматривается в качестве открытой системы, специфика процессов производства продуктов в которой характеризует ее как среду, способную к воспроизводству интеграционных процессов. Выявлены факторы воспроизводственной природы корпоративной интеграции в нефинансовом секторе экономики, к каковым относятся влияние трансформаций состояний внешнего окружения бизнеса, человеческий фактор и изменение состояний и возможностей компаний на соответствующих этапах их жизненного цикла., This paper is devoted to the development of open systems that can have evolutionary reproduction character in conditions of constantly changing characteristics of an external environment. Integration processes are objective tendencies in development. Integration processes in the corporate sphere have the reproduction nature. Authors note that the development of national and global economic systems stimulated by corporate integration generates formation of external operating conditions, new for enterprises, that stimulates new waves of integration or disintegration. Achievement of the initial purposes of integration, including achievement of a certain economic power of corporation, can become a disaggregation factor by means of separate productions allocation for a further increment of business efficiency and competitiveness. The analysis shows that modern economic literature leds to the conclusion that recurrence of processes of merges and absorption is considered by them only as result of external influence of development of the related systems. The question of the nature (factor) of reproduction processes in the corporate sphere isn't studied enough. The article considers the problems of the nature of reproduction's type of corporate integration in non-financial sector of economy. The paper presents the author's interpretation of the corporations life cycle which is admitted conditionally infinite that is generated by change of phases of integration and disintegration.

Представлен анализ развития теоретических моделей потребительского поведения и даны их характеристики. Разработаны логико-алгебраические модели субъективного потребительского поведения. Расширены теоретические меры потребности и полезности в рамках потребительской рациональности в смысле А. Саймона. Введены меры субъективного потребления: «акт» или «норма удовлетворения потребности», «нужда», «польза», «степень удовлетворения». Формально сформулированы законы удовлетворения потребностей и дана их графическая интерпретация. Проведен количественный анализ потребительского поведения., The main stages of theoretical models development of consumer behavior and their characteristics are discussed in the paper. Author shows models of subjective consumer behavior in the logic-algebraic interpretation. The expanding of the utility' theoretical measure is substantiated by the Simon's position. The research is focused on the subjective measures of consumption: «act» or «norm satisfaction needs», «necessity», «use», «degree of need satisfaction» The satisfaction laws of the consumer' needs are formulated and their formal interpretation is created. The main ideas of the paper are confirmed by the large quantity of graphical interpretations, connected with subjective needs of the consumer.

Современные процессы построения системы внутреннего контроля в холдинговых структурах предполагают наличие подразделения внутреннего контроля и аудита как в управляющей компании, так и в функциональных организациях, входящих в холдинговую структуру. В статье рассмотрена ценностная модель (ценностная пирамида) по функции «внутренний контроль и аудит» в организациях, не являющихся управляющими компаниями. Путем объединения типологии ценностей по К. Ход-жкинсону с процессом внедрения ценностей сформирована матрица действий для достижения оптимального влияния ценностей на эффективность деятельности персонала функции «внутренний контроль и аудит»., The effectiveness of activities carried out by the internal control and auditing department is attained, on the one hand, through the motivation of employees, and, on the other hand, through the employee adoption of values pursued by the organization. The pertinent literature virtually fails to cover issues of the values-based approach to activities of the personnel in charge of internal control and auditing in non-managerial agencies within the holding structure; and this highlights the relevance of the present paper. In this paper consideration is being given to the values development model (the so-called values pyramid) of the "internal control and auditing" function. The values pyramid of the "internal control and auditing" function fundamentally relies on the series of activities implemented by the internal control and auditing department in order to integrate into the administrative apparatus of the organization as a "co-executor". At this particular stage of the functional development, the value consists in the integration into the administrative system of the organization in the "co-worker" capacity, i.e. as qualified specialists. As the role of the internal control and auditing function within the organization strengthens, the value appreciation of the said function in terms of its place in the company will change. The mode of interaction between the internal control and auditing department and business process owners is reconsidered; the relations in the quality of "co-executors" now do not fully satisfy the "internal control and auditing" function. As aforesaid, the internal control and auditing department alters its system of values. The effective interaction with business process owners by way of partnership (i.e. equitable cooperation) becomes a new value orientation of the function under consideration. The top part of the values pyramid of the "internal control and auditing" function is represented by "recognition and self-determination". This stage is exemplified by the change of leaders in the internal control and auditing function, whereat employees become reluctant to act as sheer partners, and their decision-taking desire grows predominating. In addition to the built-up values pyramid as regards the "internal control and auditing" function, the present paper considers the values model as applied to the individual wherein the subject is represented by each and every employee of the internal control and auditing department. The incorporation of the value typology by C. Hodgkinson into the values-introducing process permitted working out the matrix of activities meant to ensure the optimum influence of values on performance of the "internal control and auditing" function personnel. The use of the values-based approach to the development of the "internal control and auditing" function at the JSC "Siberian Group of Chemical Enterprises" made it possible to: assess the adherence of employees to the Rosatom values, on the part of the service head; involve employees of the service into the Rosatom values forwarding processes to ensure the leadership position in their professional occupation; endow the internal auditor with a comprehensive understanding of those value competencies which are indispensable to the internal control and auditing expert; and enhance the efficiency of teamwork.

Известно, что реформы в России осуществлялись под знаком деидеологизации. Утверждалось, что на смену идеологизированной теории К. Маркса, которая самими марксистами объявлялась идеологией пролетариата, придет западная строгая и математически формализованная экономическая теория, решающая извечные экономические проблемы «что», «для кого» и «когда» производить. Время, прошедшее с тех пор, показало, что влияние идеологии на экономическую теорию и на саму экономику значительно. В статье делается попытка показать это влияние, отразить взгляды известных экономистов на указанную выше проблему и систематизировать их. Авторы полагают, что влияние идеологии можно рассмотреть в трех аспектах: во-первых, влияние на экономическую науку, во-вторых, на институциональные изменения и, в-третьих, на саму экономическую систему. В данной работе речь пойдет о влиянии идеологии на развитие экономической науки., The authors believe that the impact of ideology can be considered in three aspects: first, the impact on economics; secondly, on the institutional changes, and thirdly, on the economic system itself. This paper will focus on the impact of ideology on the development of economics. The authors review the standpoints of prominent economists on this issue and systematize them. The paper does not aim to consider types of ideology and its influence on the various processes of its functions in society. The authors use the definition of ideology common among researchers: a set of ideas, beliefs and values. An analysis of the views of many famous foreign economists, as well as domestic economists of the past and present on the impact of ideology on the economic theory, makes it possible to draw certain conclusions. Despite the beliefs of mainstream supporters that the economy being a positive science is free from ideology, representatives of alternative courses of economics actively explore the channels through which ideology affects economics. Scientists have indicated various elements of ideology in economics. They are associated with the choice of the object of study, the selection of the problems for investigation, the nature of the investigated relationships in the economic system, the selection of facts and proposed hypothesizes, and even ways to study problems in the economy. In addition, according to the researchers, worldview of a perceiving subject is influenced by the system of values inherent in a particular society. Attempts of the mainstream to enter into controversy with the representatives of alternative theories are associated with the desire to justify the scientific nature of economic theory and prove its equivalence to the natural sciences in its "integrity" of the analysis. However, following the logic of the economics' development, one can observe that attempts to introduce economic theory isolated from ideology are rejected by life itself. The peculiarity of the reality that economics has to deal with, directs it to a broader social approach, especially in terms of normative analysis. In modern economic theory, the relationship between the science and ideology is confirmed by the evolution of the modern neo-classicism and neo-institutionalism, which is completely determined by a system of neo-liberal values. The conditions of modern historical crucial point of social development, when the process of globalization is combined with the emergence of a new post-industrial economy, stimulate numerous attempts to develop some kind of a new paradigm. It is obvious that it is very important to search for new ways for holistic and objective assessment of the economy. However, it is equally clear that we are not immune to the invasion of new ideologies.

Рассматриваются основные определения экономической безопасности региона и сформулировано авторское определение. Предложен подход к анализу экономической безопасности региона через оценку её компонент: защищённости, независимости и развития. Показана роль государственных программ в процессе оценки и обеспечения экономической безопасности региона, предложены варианты распределения функции по анализу социально-экономических показателей региона между ответственными исполнителями госпрограмм и методическим центром по анализу экономической безопасности региона. Выявлены проблемы в формировании и оценке госпрограмм Омской области и предложены пути их улучшения., Scientific and practical significance of economic security of a region lies within the ability to assess the level of this security to enable regional government or ministries make management decisions, which involves building models, algorithms and methods for economic security evaluation. Specialized literature provides an established list of terms, such as threats, indicators, level of economic security, safety, risk, danger. Scientific discussions are underway to clarify interpretations and classification of these concepts, as well as formulation of definitions and semantic content. This paper proposes a definition of the economic security, which comprises such components as safety, independence and development. The role of each component can vary based on the socio-economic situation in a region and in the country. It is proposed to monitor the "safety" component based on the dynamics of socio-economic indicators in the region, "independence" based on the degree of approximation of the indicator to its threshold, and the "development" component based on the assessment of the implementation of plans by the executive authorities, which greatly comports with the activities they implement within state programs. Responsible implementers of state programs form a list of indicators and state programs expected results; monitor the socio-economic indicators within their field of expertise; have well-established relationships with companies and organizations in the industry, an access to highly specialized departmental statistics and a fair view of the factors influencing the given socio-economic sphere. At the same time, they do not monitor the broad picture of what is occurring. An authorized body could engage in compiling information from different agencies and conducting an analysis of the economic security of the region based on it. The effectiveness of state programs was given special consideration, since they are viewed in the paper as a part of the mechanism for analysis and provision of economic security. Decisions to adjust the volume of financing for state programs and a list of target indicators of the expected results, including other activities are made based on how well the state programs are structured and how fully and objectively the assessment of their effectiveness is carried out. The study of legal documents of the federal and regional level has revealed peculiarities and disadvantages of the process of formation and evaluation of state programs, which enabled to propose ways to improve them. They involve constructing a hierarchical system of indicators and expected results of state programs, specification of the significance ratio for expected results using the statistical method of principal components, reducing the possibility of adjusting target indicators of state programs.

В настоящее время для России особенно важно решение актуальной проблемы обеспечения экономического роста отечественных компаний в долгосрочной перспективе. Научную основу внутрифирменного менеджмента реализации стратегии роста составляют методологические принципы управления. В статье излагаются классические и специфические принципы стратегического менеджмента, применимые для исследования области реализации стратегии роста компании, разработки и научного обоснования адекватного экономического механизма в соответствии с теоретическими положениями концепции системно-интегрированного управления. Использование предложенных автором принципов в деятельности отечественных компаний позволит им обеспечить эффективный экономический рост и высокую степень достижения стратегических целей., This paper appears particularly relevant in the context of the transition of the Russian economy to the economic growth model. Its relevance is justified by the fact that it investigates ways of improving the effectiveness of economic entities through extensive use of a new economic mechanism for successful implementation of the growth strategy. This paper contains corresponding methodological principles of managing the implementation of a company's growth strategy. The studies conducted by Russian and foreign scientists show that the existing background theoretical provisions are either applicable primarily to the elaboration of a company's strategy or are of general nature, that is to say, cover strategic management in general. At the same time, some issues still have not been properly studied. These include the influence of a chosen strategy on the specifics and priorities of managing the implementation of a company's development strategy, the correlation of organizations' growth objectives with other strategic objectives have not been reflected in an appreciable way and are not summarized in the scientific literature. The proposed principles are based on the scientific provisions of the author's concept of scientific integrated system management, which are presented in detail in the author's paper "The modern concept of the implementation of a transport organization's growth strategy". These principles are divided into two groups. The first group comprises the classical principles of strategic management, modified for the implementation of the growth strategy of an organization, the second one is composed of specific principles elaborated in accordance with the author's concept of integrated system management of the organization's growth strategy implementation. The classical principles are comprehensiveness, integration, systematicity, consistency, responsiveness, centeredness, hierarchy, delegation, measurability, relevance, flexibility, specialization. The group of specific principles comprises the principle of restraining the economic growth by the criterion of increasing value of a company; the principle of differentiation of economic growth models depending on the priorities and the range of management factors; the principle of paramount importance of the formation and use of investment potential for the purpose of implementing a company's growth strategy; the principle of decomposition of the main objective in the framework of the growth strategy; the principle of harmonization; the principle of developing strategic value-based thinking, the principle of monitoring the implementation of the, the principle of proactivity. The outlined set of principles pre-determines the methodology of justifying managerial decisions and ensures scientific basis for the formation of an economic mechanism of the implementation of the growth strategy and the synthesis of its constituent management tools in the management system of an organization. Introduction of these principles to Russian companies will provide effective economic growth at the micro, mesoand macroeconomic levels and high performance at achieving strategic objectives within an innovative scenario of the long-term socio-economic development of Russia.

Современное состояние финансового сектора в России можно охарактеризовать как «виртуальный» по причине его значительного отрыва от реальной экономики. В статье рассматриваются предпосылки и условия развития виртуальной экономики, проводится анализ проблем, которые создает виртуальная экономика для финансовой системы России. Определены принципы государственного регулирования виртуального сектора экономики в рамках модернизирующейся финансовой политики, направленные на повышение конкурентоспособности национальной финансовой системы., The problems of modernization and innovatization of the Russian economy defined by the non-oil and gas development model are directly related to addressing the challenges of competitiveness improvement of the national financial system. The actual economic practice of recent years has shown that Russia's financial system is inefficient and does not provide a sustainable allocation of economic resources. A substantial gap between the financial sector and the real economy allows defining it as "virtual" economy. The purpose of this paper is to identify the problems that virtual economy creates for the Russian financial system and identify the ways of addressing them based on an analysis of the prerequisites and conditions for the virtual economy's development. The term virtual economy in this paper describes the financial sector's condition, which is characterized by such level of financial institutions' functioning that does not provide the required attraction of long-term investment into the real economy. The redundancy of the virtual sector in the domestic economy leads to structural and functional changes in the national system, which is indicated by the increasing gap between the virtual economy and the real. This results into an imbalance in the strategic development benchmarks of Russia, which is characterized by a shift from the development of the non-oil and gas model to a speculative one. This paper lists factors leading to a growing trend of accelerated development of the virtual economy. Given that market institutions cannot solve all the problems in the financial market functioning, in order to overcome the negative trends, it is proposed to strengthen the regulatory role of the state as an institutional intermediary that maintains the virtual economy. In this case, it is not a direct state control, but a co-regulation. The paper also defines the principles of state control of the virtual economy within financial policies undergoing modernization, which are aimed at improving the competitiveness of the national financial system. Within the country's financial system, an implementation of these principles requires adaptation and correction of forms, methods and technologies ensuring the strategic management of regional finances developed to support the non-oil and gas sectors of the economy. The proposed measures were suggested as an imperative for modernization of the financial system of Russia and its regions. This will provide stable, innovation-driven growth of the real economy in the long term, as well as competitiveness improvement of the national financial system at the global scale.

Проблема рейтингования коммерческих банков активно вышла на первый план в последние десятилетия, но основное внимание в рейтингах уделяется, как правило, суммам активов, размерам кредитного и депозитного портфелей. Поэтому чаще первые места стабильно удерживаются крупными финансовыми учреждениями. Авторская методика позволяет коснуться рейтингования банков по их отношению к риску, что зависит исключительно от политики риск-менеджмента данного коммерческого банка. Она может быть применена при формировании межбанковского рейтинга конкретных банков, а в отдельном банке для анализа его деятельности (тренда) в разные периоды. В статье рассмотрены научные аспекты рейтингования коммерческих банков по соблюдению ими обязательных нормативов, устанавливаемых ЦБ РФ, методом многомерного сравнительного анализа. Представлены результаты апробации данной методики для Амурской области. Сделан вывод, что на протяжении пяти анализируемых лет (2009-2013 гг.) кредитные учреждения в своем большинстве соблюдали требования регулятора по выполнению экономических нормативов. В данном исследовании методика многомерных сравнений впервые применена к построению рейтинга банков по их отношению к соблюдению нормативов. Кроме того, данная методика пригодна для расчетов по новым периодам. Соответственно, рейтинг будет постоянно видоизменяться, и те банки, которые занимают лидирующие места сегодня, через несколько кварталов могут уйти вглубь рейтинга по различным причинам. К тому же методика позволяет более взвешенно подойти к построению рейтингов вне зависимости от размеров и территориальной разветвленности банка, так как лишена субъективизма (отсутствуют экспертные оценки и весовые коэффициенты). По итогам анализа 2009-2013 гг. выявлены три лидера (ООО «Внешпромбанк», КБ «Европейский Экспресс» и ООО «Хоум Кредит энд Фи-нанс Банк»)., The problems associated with commercial banks rating have gained prominence over the recent decades, but most ratings focus on the amounts of assets, the credit size and the deposit portfolios. Therefore, large credit institutions as a rule consistently hold the leading positions. The author's method makes it possible to consider bank rating based on their attitude to risk, which solely depends on the risk management policy of a commercial bank. It can be used for the elaboration of bank-to-bank rating and for the analysis of the performance of a single bank (the trend) in different periods. The paper considers the scientific aspects of commercial banks rating based on their compliance with the statutory requirements set by the Central Bank of the Russian Federation using the method of multidimensional comparative analysis. In addition, the authors identified the pass/fail compared to other methods, and in particular, the methods of Banki.ru and the methods of Russian and international agencies. The analysis is focused on the system of statutory economic requirements for commercial banks with the internal structural units in the territory of the Amur region. Public financial statements of these commercial banks posted on their official websites were used for sampling and analysis. The paper presents the results of approbation of this methodology for the Amur region. For instance, it has been concluded that during the analyzed period of five years (2009-2013), the credit institutions mostly complied with the regulatory requirements for the implementation of prudential regulations. This study pioneers the use of multivariate comparison method to elaborate banks' rating based on their attitude towards compliance with the requirements. What's more, this method can be applied in calculations for the new periods. Accordingly, the rating will be constantly modified, and the banks that hold the leading positions today, can be pushed into lower positions due to various reasons a few quarters later. In addition, this method ensures a more balanced approach to the elaboration of ratings, regardless of the size and territorial branching of the bank, as it is devoid of subjectivity (no expert evaluations and weighing coefficients), which makes all the statutory requirements of the Central Bank equally important and enables assessing the overall resilience of commercial banks. The analysis of 2009-2013 revealed three leaders ("Vneshprombank" Ltd, CB "European Express" and of "Home Credit and Finance Bank"). Presumably, the experience of these credit institutions to implement the requirements of the Central Bank of the Russian Federation can be studied within the best practices of benchmarking.

Обоснована необходимость модернизации системы высшего образования, которая требуется в силу того, что высшая школа осуществляет подготовку кадров нового поколения и относится к одним из основных субъектов экономической системы. Это является важным фактором ускорения научно-технического прогресса и приоритетным условием инновационного развития. Рассмотрены преимущества и недостатки российской образовательной системы, перспективы развития высшего образования, новые задачи, стоящие перед системой высшего образования., This paper substantiates the need for modernization of the higher education system, which is essential because higher education provides training for new generation and belongs to one of the major entities of the economic system. This requires radical innovations in the content, structure and organization of the whole system of higher education with a particular emphasis on the formation and development of innovation-oriented potential of the higher education institution, capable of influencing innovation in both the regions and the country. This is an important factor in accelerating technical progress and a priority condition for innovative development. This paper considers advantages and disadvantages of the Russian educational system, the prospects for the development of higher education, and the new challenges facing the higher education system. These multifaceted challenges contribute to the formation of the innovative educational system and require an immediate, comprehensive solution. However, despite the problems of formation of educational activity in Russia, there are perquisites for its development. In the medium term, it is a tool for the country's transition to an innovation-based development. In order to achieve this, it is important to unlock its potential. This will enable to establish a new standard of education based on improved financial and economic model of higher education. Modernization of science, on the one hand, and the sphere of higher education, on the other, will predetermine the capabilities of this innovation system. The latter will have a direct impact on strategic positions of Russia in a process of global cooperation and competition. One of the most important strategic challenges facing Russia is building an innovation economy. Innovation economy, on the one hand, is a reflection of the ongoing fundamental changes in the country, and on the other hand, it is a very source of change itself. An innovation economy generates excess flow of innovation, constantly setting new benchmarks in technological competition. In this respect, it is important to ensure the continued emergence of innovations in the economy, which would enhance the efficiency of the entire system. The major task of any government of a country is confined to building an innovation economy and requires establishment of an innovation-oriented higher education system, which is a particularly relevant task today.

В статье предложены критерии классификации эффектов, оказывающих влияние на поведение индивидов, на основе допущений модели homo economicus. Авторами поставлена цель определить влияние когнитивных искажений на эффективность принимаемых индивидом решений в различных экономических ситуациях. В ходе проведенного исследования было выявлено, что когнитивные искажения оказывают влияние на поведение индивида в ситуации выбора. Психологические эффекты, ограничивающие рациональное поведение индивида, соотнесены с экономическими категориями (риск, рациональность, информация, время, нормы и правила) с целью их конвергенции с моделью экономического человека и более точного описания поведения индивидов, совершающих выбор в ситуации с ограниченными ресурсами., The relevance of study stems from the restricting nature of the theoretical models of individuals' economic behavior. This paper suggests classification criteria for the effects that influence the behavior of individuals based on assumptions of the homo economicus model. A person does not always act rationally, maximizes their utility function, and matches the benefits and costs to make decisions. The authors have attempted to determine the impact of cognitive biases on the effectiveness of the individual's solutions in different economic situations. Cognitive biases are systematic errors in the thought process related to the influence of the preformed affirmations on the individual's decisions. The study revealed that cognitive biases affect the individual's behavior in a situation of choice. The psychological effects restricting the rational behavior of an individual are correlated with economic categories (risk, rationality, information, time, rules and regulations) with a view to converge them with the model of an economic man, and a more accurate description of the behavior of individuals making choices in a situation with limited resources. When an individual finds themselves in various economic situations, they are not always able to estimate all their actions a few steps forward. As a result, their decisions do not lead to the most optimal outcome. For example, when investing funds, investors do not always act rationally and are prone to make mistakes due to prejudice, stereotypes, emotional state, et cetera. The classification of cognitive biases affecting decision-making in the economic domain presented in the paper is based on major economic categories (risk, rationality, information, time, institution). The impact areas of the psychological effects on the individual are demonstrated. This list is incomplete, but it comprises examples most clearly manifested in the situation of economic choice. The economic consequences (loss of revenue, increased costs) of neglecting the influence of systematic errors in decision-making in the market interaction are shown as well. It should also be noted that this study has practical value in terms of possible use of the results to improve forecasts and the possibility of regulating the relations in the course of interaction between economic agents. In the future, the use of the obtained results can help in the development of mechanisms to coordinate the subjects of the market economy. Further research is required to present concrete recommendations for the creation of the new and changing the existing rules of market interaction considering the behavioral mechanisms of imperfect individuals. In this regard, consideration of the human factor in the economic decision-making will enable bringing the abstract model of an economic man to reality.

Целью статьи является рассмотрение экономической и социальной роли крупного бизнеса в жизни региона, насколько заметно влияние успешного бизнеса на характеристики качества и уровня жизни населения. Взаимодействие бизнеса с государственными органами управления проявляется в том, что силами крупного бизнеса должен решаться ряд социальных задач местного уровня, в этом состоит социальная ответственность бизнеса. На примере крупных предприятий Ростовской области, как российских, так и с иностранным участием, рассмотрены программы участия в региональном развитии, благотворительная деятельности, поддержка сотрудников в образовании, лечении, воспитании детей, занятии спортом и т. д., The purpose of this paper is to examine an economic and social role of major businesses in the life of the region and see how much successful businesses impact the characteristics of quality and living standards of the population. Interaction of business with government authorities means that major business should deal with number of social problems at the local level, which is the definition of the social responsiveness of business. The paper considers programs for participation in regional development, charitable activities, staff support in education, medical treatment, parenting, sports, etc. through the example of the large enterprises of the Rostov region, both Russian and with foreign participation. Rostov region is a region with mostly large companies, i.e. it is a region with prospective resources, raw materials and processing in the framework of vertical integration, with ports, assets for businesses diversification, which have become attractive in the years of economic growth. The paper provides an analysis of the four Rostov companies (according to headquarters location): "Yug Rusi", "Aston", "Agrokom" and "Gloria Jeans". They are large, vertically integrated structures belonging to the food and light industries that are on the list of the two hundred largest private Russian companies according to Forbes in 2013. The socially responsive activities of the five well-known multinational foreign companies considered the most "advanced" in the development of socially responsive business are analyzed in this paper. The analysis has shown that the social functions in most companies big business are manifested in the form of in-house social policies aimed at serving company's interests in staff development, positioning of the company in terms of the quality of its products, as well as inclusion into the local municipal programs. In all fairness, it should be noted that corporate social responsiveness in foreign companies is formulated more clearly and manifested in particular educational, environmental and sports projects, as well as projects to support families and parenting and improve employees' health. Even though there is a real need for it and its significance is clear, corporate social responsiveness is not generally accepted, at least at the present stage judging by the maturity of approaches to the social function of business in Russia. It is important to note that currently the interaction of big business and the government is not always transparent, not all of the conditions of these agreements are made public or available for system analysis to identify the real impact of big business on the social processes in regional development.

С начала рыночных реформ в России сохраняется «институциональный» вакуум в системе связей бизнеса и государства, регулирования структурных преобразований. В результате в экономике страны отсутствуют эффективные механизмы преодоления отрицательного структурного сдвига, отбросившего ее на три поколения техники и полвека социально-экономического развития. Для их становления требуется политика неоиндустриальных структурных преобразований, основу которой должны составить новые формальные и неформальные институты государственно-частного инвестирования инноваций, их продвижения на рынке, вовлечения в этот процесс банковской системы., This paper considers the problems and institutional forms of the neo-industrial structural policies establishment in Russia. Since the implementation of market reforms in the Russian economy, a significant part of the state institutions regulating economic activities were broken down. At the same time, there were negative structural changes that set back the country for several technological generations and slowed down the reproduction of fixed assets followed by the wave of post-privatization bankruptcies of industrial companies. The authors affirm that today there is a need for targeted structural reforms in the Russian economy, the innovative development of manufacturing and the establishment of hi-tech productions, id est for its neo-industrialization. The institutional environment of Russian business in the period of market reforms has been developing under the conditions of speculative redistribution, financial speculation, and extraction and export of raw materials. Beyond these sectors of the Russian economy, there are no clear rules and regulations, stimulating investors' interest to the hi-tech and processing enterprises, the training of the relevant personnel, and to applied science. This leads to high risks and unprofitability of the processing enterprises. The paper reveals the possibilities for institutionalization of the connections between business and the state in the hi-tech and processing sectors. The study also suggests the framework for the innovative development policy in the following areas: the shift of business from "participation in power" to "participation in innovations", transition from external resources to involvement in the production of basic intellectual, internal financial, and marketing resources; the targeted changes in the mechanism of fixed assets reproduction, the encouragement of hiring the employees with post-industrialized skills, the vertical integration of the processing and raw material enterprises, financial companies, and academic institutions. The institutionalization of innovative connections between the business and the state analyzed by the authors includes the establishment of alliances and associations of hi-tech companies, public and public-private banks of development, innovative and industrial investment banks. Making agreements on transfer of the technologies, mutual investments, establishment of business-angels and private ventures, innovative subcontracting and innovative entrepreneurship are also very important.

Аудит как инструмент тотального мониторинга за деятельностью ключевых игроков национальных экономик в условиях глобализации, или элемент инвестиционного маркетинга, или действительно востребованный демократический институт независимого финансового контроля. Пытаясь отстраниться от навязанных определений, лозунгов и догм, в статье изложена авторская позиция. На основе проведенного исследования в сфере банковского аудита иллюстрируется подрыв доверия российских пользователей бухгалтерской отчетности коммерческих банков к результатам аудиторских экспертиз., National interests and the restoration of the economic sovereignty are priorities announced by the President of the Russian Federation Vladimir Putin in his Address to the Federal Assembly on December 4, 2014. Within the framework of national information security, the paper reviewed the role of the audit as an economic institution. "Independent" audit was deliberately introduced as a democratic institution of financial control to the economic area after the collapse of the union state and its reorientation towards market-type reforms. Foreign audit firms currently audit the majority of Russian enterprises of strategic importance. Four audit firms with foreign ownership cover more than forty-six per cent of the total income received from the auditing activities in the Russian Federation. Monopolization of the audit market has considerable implicit risks. Audit is a tool for monitoring the key players of the national economies in the context of globalization, or an element of investment marketing, or, indeed, an essential democratic institute for independent financial control? The author's opinion in this paper is different from the established one because she tried to distance from the artificially formed stereotype. The paper proposes to abandon the binding nature of the audit of financial statements in favor of the interests of the information security of the national economies. A research in the field of bank audit illustrates that Russian users of commercial banks' financial statements tend to distrust audit results. Audit is defined as a socially-oriented market economy institution. It is viewed as an independent examination of the information from the financial statements of an economic entity to verify its completeness and reliability. It should be noted that audit, as any tool for control, could be used in many ways. Therefore, it is important to seek for a balanced compromise between information security of a business entity and information requirements of financial statements users. If the society recognizes audit as an important economic institution of financial control, it should respond to the facts provided in the paper by initiating measures to improve audit quality. The author suggests that such measures may include an increased personal accountability of an auditor for issued audit reports and prioritizing of the national economic interests and traditions. The author suggests improving Russian auditing legislation in favor of the interests of national security. Audit firms have an indirect influence on the investment attractiveness of business entities. Audit de facto acts as an element of investment marketing and PR intended to boost public interest to an audited entity by encouraging favorable public perception of its transparent business activities, openness, and publicity.

В статье рассматриваются специфические особенности и факторы развития банковского сектора российской экономики. Подчеркивается рентоориентированность банковского капитала, его политизированность и клановость. Обосновывается необходимость защиты и развития конкурентной среды банковского капитала, а также определяется степень ее конкурентности., The author presumes that the banking sector efficiency largely depends on the level of competitiveness of its environment as well as the principles of concentration and centralization of a bank capital. The paper places particular emphasis on the nature of the banking sector of the economy where economic entities act within undeveloped market relations at the cost of borrowed funds. This paper states that the dominant capital in today's global economy is an "oligopolistic financial capital" that seeks to unite with the state: its economic, political and legislative power. The economy has been showing a growth of share of investments into politics, providing particular hedging of banking transactions by the state. Corporate sector's participation in this process provides a considerable competitive pressure on the bank capital. As a result, there are two features of the entire economic system functioning: 1. A shift of economic activity from the real sector to its rent-producing industries and banking and financial sector; 2. Current Russian economy, as well as the global economy, clearly have a governing and regulating core organized as a triumvirate: industrial capital, bank capital and public capital, both in economic and political aspects. This paper defines the banking services market as oligopolistic. However, it also emphasizes that based on formal features the entire banking sector largely matches the criteria of a monopolistic competition. Indeed, there is a required minimum of banks in the market 847. But according to the official data only, 7 out of these 847 banks own 72% of all banking assets in the country. Geographic distribution of banks and their capital in Russia is unique. Moscow, the Moscow Region and St. Petersburg hold 80-85% of bank capital. The rest of the vast "periphery" accounts for only 15-20%. The establishment of the banking sector of different intensity of banking capital concentration and competitiveness has occurred in the Russian market. These figures are very high in the center and very low in the periphery. As a result, the seven abovementioned banks of development that dominate the entire economic space of the country in fact transfer financial resources from the periphery to the center, aggravating their already highly uneven regional distribution. Based on the analysis of the particular statistical material, the paper states that the banking sector of the economy has experienced a decrease in competitive potential, and with it, a slowdown in development. The banking sector that has been established in Russia is showing different levels of banking capital concentration and different degree of competitiveness in the center and the periphery. Financial resources are transferred to the center, which aggravates their already highly uneven distribution across the regions of the country. This paper represents the measurement of the monopoly power index in the banking sector using the Herfindahl-Hirschman method, although it emphasizes its relative inaccuracy. The result is impressive 5184% with a maximum of 10,000%. It should be noted that in fact, this figure is much higher, as the author has identified the economic weight of just these seven banks, not to mention the fact that the involvement of the state in their capital significantly enhances the monopolization of the bank capital market. The conclusion emphasizes that against an overall decrease in economic efficiency, the banking sector's efficiency has been decreasing faster, either has the efficiency of state-owned banks within it.

В статье рассматривается формирование новой концепции социализации управления организацией, необходимость признания властных институтов административного управления государственного, регионального и муниципального уровней, их активного взаимодействия с внешней средой. Управленческая деятельность предстает как процесс самообновления и самоорганизации индивидуумов и организаций, осуществляемый во взаимодействии с микрои макросредой их функционирования. Это предполагает единство предметно-материального и идеально-творческого начал управленческой деятельности, изменения характера взаимоотношений с государством и, как следствие, стирание различий между коммерческими и некоммерческими организациями., The paper considers the establishment of a new concept of company management socialization, the need to recognize the administrative authorities operating on national, regional and local levels, and their strong interaction with the external environment. Management activity is shown as a process of self-renewal and self-organization of individuals and organizations engaged in an interaction with micro and macro environment in which they operate. This requires the unity of substantive and transcendental fundamental principles of management, the change in nature of interaction with the state, and consequently, the elimination of distinctions between commercial and non-profit organizations. This paper points out that there is a clear need for the establishment of partnership relations between the state and NGOs, which is considered a key condition for management socialization. Today genuine reform is a fundamental change in the relations between the state and the business. They ought to transform into an authentic partnership. Among the most promising areas of management socialization are reduction of administrative barriers; expanding the use of business incubators; systemic support for innovative business projects; improving access to financing: grants, microcredit, crowdfunding mechanisms, incorporation of business costs for social programs implemented by socially oriented NGOs in the list of expenses deductible for income tax purposes. The authors emphasize the need to transfer public functions to private organizations and institutions and civil society organizations. Organizational and economic forms of their interaction is a social contract.

Рассмотрена проблема оценки качества образования международными рейтингами вузов. Приведены основные, признанные мировым сообществом, глобальные рейтинги лучших университетов, проанализированы критерии, используемые различными рейтингами для оценки «качества» университета, выявлено, что такое «лучший университет» по версии рейтингов, представлены варианты измерения «качества» высшего образования. Проведено собственное исследование выпускников томских вузов различных факультетов. На основе полученных данных был сделан вывод о том, как используют подобные рейтинги сами вузы, а также абитуриенты и их родители и кому они больше необходимы., What are the best world universities rankings? How do they work? Do they ensure that an institution can attract more students and financial support? Will the cities, where universities are located, get additional economic and social benefits related to jobs and taxes or will they lead to additional promotion of universities that are on a particular ranking, thus enhancing competitiveness of one institution compared to others. This paper addresses the problem of education quality assessment by means of international higher education institutions rankings. The objective of the paper is to determine whether or not higher education institutions rankings can serve as a tool for assessing the quality of education and whether the implemented set of criteria for including on a ranking reflects the concept of "best university". With this in mind, the author reviews the criteria, which are used for education quality assessment by different rankings; defines the concept of "best university"; presents criteria options for measuring the "quality" of higher education; determines whether the leading higher education institutions meet the criteria for "best universities" and whether rankings take into account the actual quality of education. The author analyzes the globally recognized rankings of the best universities, which make it possible to conclude that rankings can be considered as objective indicators of quality of higher education and the criteria for including a university on a ranking reflect concept of "the best university". The author also conducts a study of Tomsk higher education institutions graduates and determines how rankings are used by education institutions, entrants and their parents. Finally, the author substantiates the need for presence of Russian universities on international rankings due to implementation of the concept of export of Russian educational services for the period 2011-2020.

Понятие «отрицательный отбор» все чаще упоминается в контексте проблем высшего образования. В статье проведен анализ критериев принятия решений межведомственной комиссией в отношении вузов, признанных неэффективными по результатам мониторинга деятельности учреждений высшего образования. Автором обсуждаются теоретические основы систем мониторинга образовательной деятельности. На примере анализа данных о результатах научной деятельности одного из старейших учебных заведений Сибири показана целесообразность использования для этой цели метода DEA., The concept of "adverse selection" is repeatedly mentioned in relation to the problems of higher education. This paper analyzes the results of the monitoring of higher education institutions' activity, conducted annually by the Ministry of Education and Science of the Russian Federation. It was found that universities recognized by the working group of the interdepartmental commission as inefficient had been divided into three groups, namely, universities requiring optimization of activity, universities requiring restructuring of activity, and universities that could not be unanimously classified by the experts. What had criteria had the working group used? Multiple linear regression was calculated to determine those criteria. The calculations showed that the highest degree of association was between the parameter "nature of the decision made" (y) and the indicator "infrastructure". This implied that only "infrastructure" had had decisive influence on the positive conclusion (in favor of optimization, not reorganization) of the interdepartmental commission in relation to higher education institutions that were qualified as inefficient. The degree of association of the parameter "nature of the decision made" and the rest of the parameters was appeared to be rather low or even with a negative value. This largely unexpected result obtained in the course of the analysis enabled us to pose a question on validity of the methods used to assess the performance of universities and decisions based on them. The paper discusses the theoretical basis for systems of monitoring educational activity, viz. the concept of "added value", "the transformational approach". Following the results of the analysis, the author considers the need for a more careful approach not only to the selection of the most effective indicators for assessing the transformational impact of educational process on students but also to the selection of folding techniques for parameters. For this purpose, it is expedient to use Data Envelopment Analysis, which is demonstrated by the example of data analysis of one of the oldest educational institutions of Siberia. This method makes it possible to rank scientific based on the assessment of their performance; to calculate the target values of indicators for assessment for those departments that are recognized as ineffective according to the results of calculations; to outline the actions to be taken on the pathway towards the achievement of results demonstrated by the leaders. This confirms the fact that Data Envelopment Analysis also performs the functions of a tool for benchmarking research.

Статья посвящена инновационной концепции управления современными промышленными предприятиями как экономическими системами интегрированному контроллингу. Представлен методологический подход к формированию научной теории интегрированного контроллинга. Выделены и сформированы классификационные признаки, положенные в основу типологии интегрированного контроллинга. Сформирована структурно-логическая схема типологии интегрированного контроллинга, на основании которой выделены и описаны его основные типы. Полученные результаты могут быть использованы в качестве фундаментальной базы исследования развития теории интегрированного контроллинга., This paper considers the formation of the integrated controlling theory as an innovative management concept of the modern economic formations in the industry. The development of the integrated controlling scientific theory necessarily entails the formation of the framework of categories and concepts of the theory, which is designed to express and set out its essence and basic content. This paper defines the concept of "integrated controlling" as a new concept of modern economic systems management in the industry, based on the principles of system integration, interrelation and interdependence of traditional structural elements of controlling. These elements function as a regulated process of interaction of the vertically and horizontally integrated inclusively and temporally functionally separate procedures for planning, accounting, control, analysis and management (coordination) that are focused on goals and priorities of the economic entity development. The problem of typology of integrated controlling is currently of great importance for the economic science, but it is poorly developed. Categorized ideas set forth in the scientific economic literature on the specific differentiation of controlling and its formative features that arise from the specificity of modern integration development stage of the matter under investigation enabled the author to identify the major parameters of the integrated controlling type elements. In consideration of the matters described above, the author developed a typology of the integrated controlling based on the principles of systematics and taxonomy comprising cognitive classification features (formative properties) acting as the components of the controlling concept, which in turn allow to refer the type element of the "integrated controlling" concept to a particular type in the indicated classification controlling system. A typology of the integrated controlling regarded as elements of categorization identifies the following components of the concept of economic systems management in the industry: the management objectives; the functional areas of management; the content of the management process; the measur-ability of the target management parameters; the competency level of management; the level of management automation; the techniques used in the management process; the relations within the economic systems structure; the condition of the management object; the level of activity of the management object; the specificity of the administrative work; the business management environment. This paper suggests the structural and logical framework for the typology of the integrated controlling, which enabled to identify and describe its basic types. The findings can be used as a fundamental base to study the development of the integrated controlling theory.

В статье дан анализ противоречий и перспектив становления зеленой экономики в России. Концепция зеленой экономики остается достаточно дискуссионной, но ее идеи принимаются все большим количеством стран и регионов. Подчеркивается, что продвижение идей зеленой экономики в регионах возможно только на инновационной основе. Экоинновации можно купить, получить безвозмездно или разработать и произвести самостоятельно (в зависимости от уровня развития науки и промышленного производства в регионе). Рассматриваются причины замедленного внедрения зеленых сценариев развития в некоторых регионах страны. Приводятся примеры удачных региональных зеленых проектов. Даются рекомендации, относящиеся к реальным шагам по переходу к зеленой экономике., Today the world is witnessing the expansion of the ideas of the green economy. Countries, businesses and consumers choose the best possible scenarios for further development. Russia has experienced a real information boom in the area of green economy. The most developed countries are forced to deviate from the standards of the new economy for various reasons (shale revolution, the high cost of alternative energy). It is recognized that despite the fact that the concept of the green economy remains quite controversial, the number of countries accepting its ideas is ever increasing. The paper analyzes the contradictions and prospects of Russia becoming a green economy. The paper also considers the main causes for slow implementation of green projects in the regions. Among the main reasons are corruption, a powerful lobby of the fuel and energy sector, the lack of financial resources, little attention to the environmental issues, the absence of clear regulation on the part of the state, institutional barriers, the inability of mass-market customer to access many eco-friendly products due to their high cost, et cetera. Russian regions have faced urgent development challenges: minimization of the impact on the environment, strengthening the introduction of ecological innovations, elaboration of the environmentally appropriate infrastructure, and improvement of the living standards of the population. It is emphasized that the promotion of green economy ideas in regions is possible only if based on innovations. Green economy does not require all countries and regions to follow the same pattern. It involves a variety of approaches, depending on the natural conditions, the quality of human assets, opportunities for buying or producing new technologies or receiving them on a complimentary basis. Regions have begun green reorganizations without any directives from the government. The paper illustrates the examples of successful green regional projects and provides recommendations related to making real steps towards green economy. It has been concluded that it is impossible to ensure the creation of high-paid jobs, intensify the innovative development of the economy and, especially, improve the health of residents in large cities without green technologies and solution of social problems.

Приведены результаты проверки гипотезы о степени взаимосвязи между уровнем конкурентоспособности выпускника вуза и типом его закрепления на рынке. Использована группировка типов трудоустройства по критерию «теснота связи с полученной профессиональной подготовкой». Уровень конкурентоспособности выпускника определяется величинами выгод, получаемых им в результате актуализации сформированного в вузе профессионального потенциала. Исследование зависимости уровня конкурентоспособности от типа занятости основано на эмпирических данных лон-гитюдного наблюдения за реализацией образовательно-карьерных траекторий профессионального становления обучающихся по направлениям подготовки «Экономика труда», «Управление персоналом», «Менеджмент». Выявлены доминантные факторы, по которым фиксируется выигрыш профильного трудоустройства., In this paper the authors propose an approach to evaluating the effectiveness of the graduates' professional capacity implementation based on the benefits arising during their employment. The authors consider the possibility of differentiating the competitive field of graduates based on the amount of advantages obtained in different types of employment. An original grouping of employment types is proposed. This is based on the criterion "degree of relevance to vocational training" and makes it possible to distinguish employment in the specialty area, specialized-returnable, non-specialized with work experience in the specialty area, non-specialized employment. The study is based on empirical data obtained from a longitudinal monitoring of the implementation of educational and career paths of students' professional development in "Labor Economics", "Human Resource Management", and "Management". The collected data is presented in two time sections: primary and actual employment. The competitive position of graduates in the labor market is characterized by many closely related parameters. It is assumed that correlations between them are established by means of the indirect influence of the immeasurable factors of competitiveness. Hierarchical factorial analysis is used to determine them. Conceptual interpretation of the results is also presented in the paper. The major factor at the highest level of the hierarchy is considered "degree of competitiveness". Its values can be obtained as a linear combination of values of the competitiveness factors. A quantitative estimation of a graduate's degree of competitiveness is used to determine the connection with the type of employment. Its importance is confirmed by analysis of variance. The nature and strength of the effect change over time. "Specialized" and "non-specialized employment with experience in the specialty area" types of employment have a greater impact at the beginning of professional development. Refusal to work in the specialty area leads to a significant reduction in performance during professional capacity realization. Graduates who begin working not in their specialty area and later decide to return to it appear to be less competitive. The stereotype that it is important to gain any work experience is not confirmed in the framework of this study. When entering the market, a graduate with "non-specialized" employment demonstrates a significantly lower degree of competitiveness. Thus, employment in the specialty area on average ensures more substantial returns of resources invested in the establishment and realization of professional potential. The analysis of the main factors for the competitiveness of graduates, employed in their specialty area, revealed institutional barriers preventing young professionals from entering the labor market with relevant specialization. From the perspective of the university, it complicates the management of graduates' initial employment.

В статье утверждается, что основная причина сопротивления персонала изменениям кроется в трудовых отношениях. При этом сопротивление не всегда является явным и открытым. Довольно часто оно проявляется в форме трудового оппортунизма. Его преодоление, как доказывается в статье, возможно только на основе инсти-туционализации трудовых отношений на предприятиях., The paper deals with a very topical subject, namely overcoming employee resistance to the implementation of innovative organizational and technical changes. One of the points made by the author captures the essence of personnel resistance labor opportunism, which consists of employees using coworkers or the organization in general for their own personal benefit. In this paper the author introduces the definition of labor opportunism. Previously, labor opportunism was only considered in the context of politics and institutional economics. The paper presents evidence-based arguments for using the phenomenon of labor opportunism to explain the causes of personnel resistance during the implementation of changes. As long as institutional economics offers an extensive body of research related to overcoming opportunism in transaction procedures, the author proposes to use institutional approaches to resolve problems caused by labor opportunism. Labor relations are determined as the object, to which the institutional approaches should be applied. The author outlines the methodological foundations for the institutionalization of labor relationships in an organization. The first stage is meant for identifying the established institutions of labor relations. The second stage should be aimed at determining the current labor relations structure in order to clarify which constituents of the institutions are procedural rules (norms) and which are implicit rules. At the third stage, it is recommended to develop a system of measures and provisions for further development as well as designing the standards that can streamline the organization''s labor relations towards creating conditions, favorable for the cooperation of employees with change implementation agents that is to say, standards that would minimize labor opportunism. Obviously, each of the three stages outlined in the proposed method for institutionalizing labor relations should have specific content determined by the structure of the existing institutions and the content of the introduced changes. Thus, it is proposed to institutionalize labor relations in enterprises in order to eradicate labor opportunism during the implementation of innovative changes. During the transition of Russian economy to the principles of an innovation-based economy, addressing such problems is definitely extremely important and relevant.

В статье обосновывается положение о растущей неэффективности институтов развития, ориентированных в РФ на поддержание инвестиционных проектов бизнеса и создание условий устойчивого роста экономики государства и территорий. Обосновывается недостаточность регулирующих воздействий государства при отсутствии согласованной модели развития. Подтверждается необходимость изменения модели взаимодействия государства и бизнеса в рамках стратегических преобразований на среднеи долгосрочный период., The analysis of the conditions necessary for the proper functioning of socio-economic systems includes the principles of assessing the quality of existing and emerging development institutions as an essential foundation. Theoretical-economic research regarding direct and indirect connections between the quality of institutions, investments and the pace of economic development continues to be a topic of discussion both in the Russian Federation and abroad. This body of research is distinguished by the use of data for groups of developing countries with different indicators of key phenomena such as productivity, government spending and corruption in the analysis. This, among other factors, strengthens the relevance of comparisons in institutional development in OECD countries and emerging economies. The author emphasizes the inefficiency of development institutions created in the Russian economy in order to mobilize and provide incentives for private investment, and enable access to financial and informational resources. Their concentration is necessary for innovation-oriented economies. The paper reveals the essence of destructive changes in the technical and social spheres at times of the increasing capacity to produce qualitatively new goods and services in the global economic system. The lack of regulatory impacts of the Russian government in the absence of a coordinated socio-economic development model is proved. The goal of the existing model is to reduce the effect of government participation, which is not compensated for by the introduction of stimulation innovation processes of state economic policy instruments. By using the achievements of global economic thought, including research findings of German neoliberal economists, the author illustrates the spot exogenous interaction of regulators that produces a disincentive effect. The presence of such practices generates an additional effect of non-confidence in government institutions and strengthens investing inertia trends. The horizons for strategic business initiatives are being narrowed, since the risks involved in participating in development projects are increasing. The evaluation of government actions as inconsistent with the requirements of correcting market transactions that involve business structures contributes to the scientific novelty of the paper. The modernization of the research paradigm of technical and socio-economic development processes has practical implications in the process of transferring from solving the problem of market failure compensations to developing the concept of post-industrial state regulation. The paper justifies the need to change the model of government and business participation in the framework of medium-term and long-term strategies. In such a model, the state guarantees the stability of regulations in the long term by minimizing the share of budgetary participation in insurance of business losses. The role of the state is determined by guarantees of the real distribution of financial resources. Business, especially large-scale business, assumes the risks of investments with minimum participation from taxpayers.

В статье представлены основные этапы эволюции моделей управления инновационным процессом в контексте концепции «5G», выявляются внутренние и внешние противоречия, обусловившие переход к каждому новому поколению моделей, их ключевые характеристики. Рассмотрены главные направления эволюции инновационного процесса, на основе чего описаны его современные свойства, накопленные в результате перехода количественного роста элементов и связей в качественные изменения моделей управления инновационным процессом всех поколений., This paper presents a research in the sphere of innovation process management. It is relevant due to system-wide transformations of innovation processes that imply shift in management emphasis at all levels of the economy. Besides, theoretical interest in this problem comes from the need to systematize the accumulated knowledge and experience in the sphere of innovation management (at the microlevel in the first place). The conducted research gives the opportunity to note substantial evolutionary transformations of innovation process regarding the form of organization and the content of stages and connections. Each new model is created following the resolution of previous contradictions. This paper systematizes key characteristics of models belonging to each generation (1G “Technology push”, 2G “Market pull”, “Market” model, 3G Interactive, combined model, 4G Integrated model, 5G Model of system and network integration) and presents contradictions which stimulated transition from one generation of models to another and set the course for innovation models evolution. There is certain continuity between models, namely, most elements constituting previous models are preserved and some new elements that define next generation’s specific character are added, i.e. every generation of models serves as the basis for more complex ones, which acquire new factors, participants, connections, stages, etc. Such tendencies comply with characteristics of evolving systems (according to the theory of systems), comprising transformation of accumulated quantitative growth of elements and connections into qualitative changes in the innovation process management. Due to investigating gradual accumulation of new qualitative characteristics within innovation process, we are able to identify several key tendencies of the innovation models evolution and describe its current properties. Despite a number of conventions in the course of innovation process stages and models allocation, their analysis will enable us to develop an understanding of trends and prospects of innovation management at higher levels of domestic economy, including regional innovation systems, by means of drawing parallels between the environments for systems on different levels of development. Any of the models presented can be used as a situational tool in innovation management process through comparing the actual environment with the historical market situation that accompanied the introduction of some particular model.

Рассматриваются взгляды экономистов ХХ столетия на влияние налогов на экономическую активность хозяйствующих субьектов. При этом под эффективностью имеется в виду эффективное развитие производительных сил и оптимальное использование ресурсов, а под справедливостью уменьшение неравномерности в распределении доходов. Автор показывает, как изменялись взгляды экономистов на прогрессивное налогообложение (от Дж. Ст. Милля и других ученых Х1Х в.) до представителей шведской школы и экономической теории благосостояния). Значительное место в статье уделяется полемике между кейнсианцами и неоклассиками по вопросу о влиянии налогов на деловую активность., In this essay the author attempts to investigate how economists of the 20 th century viewed the influence of taxes on the economic activity of commercial entities. The author defines the concept "efficiency" as effective development of productive forces and optimal use of resources therein, whereas the concept "equity" is defined as reduction of un-balance in income distribution. This paper describes the evolution of different viewpoints on the problem of progressive taxation (from J. S. Mill and other 19 th-century economists up to representatives of the Swedish school and welfare economics). The author reveals the difference in positions of Keynesians and Neo-classicists on the influence of taxes on aggregate demand and aggregate supply. Considerable influence is laid upon the debate among Keynesians and Neo-classicists on the influence of taxes extended to business activity. A.H. Hansen as a follower of J.M. Keynes was well aware of the negative influence of high taxation rates on economic activity. At the same time high taxation rates are automatic stabilizers as they change in accordance with economic development. In the phases of economic growth high taxation rates restrain enterprise activity and keep an economy from "overheating". In the phases of economic downturn high taxation rates stimulate enterprise activity. This article shows the role of A.H. Hansen in justification of "human resources" doctrine. The author of the article agrees with A.H. Hansen that the issue of taxation load is connected with that one of social values. It is an issue of structuring public expenditures, prioritizing expenditures, identifying the share of expenditures on the primary public goods meant for all society members including those with a high income. Further on the paper reviews the debates over the Keynesian model of income redistribution by means of taxation. Perspectives on the problem of progressive taxation are analyzed therein. The author considers views of the supply-side economics supporters such as M.S. Feldstein and A.B. Laffer who proved that an imperfect tax system had a negative influence on private savings and investment. In reference to these views, critical comments and assessment of the tax reform in the time of reaganom-ics are provided (J.E. Stiglitz, J.K. Galbraith, В.Р Bosworth, R.L. Carson and other authors). The author reveals a difference in views of Keynesians and Neo-classicists on the influence of taxes extended to aggregate demand and aggregate supply. According to the author the foundation of the controversy between Keynesians and Neo-classicists are dissimilar opinions on the nature of market economy and its functioning mechanism, savings to investment ratio, the role of the state as well as various interpretations of the tax system impact on incentives and motives for economic and labour activity ("substitution effect" or the "income effect"). Eventually, the author arrives at the conclusion that the viewpoints held by Keynesians and Neo-classicists are well substantiated and that representatives of the two schools have more common ground than discrepancies.

В статье исследуется социально-экономическая природа лояльности персонала, доказывается положение, согласно которому лояльность есть особое отношение сотрудников к труду как к своему собственному делу, и в этом качестве лояльность выступает системообразующим уровнем трудовой мотивации; обосновывается методологический принцип, в соответствии с ним эффективность системы мотивации персонала на труд достигается, если на предприятии предварительно формируются лояльные отношения персонала к труду., This paper is relevant under conditions of Russian economy transition towards the innovation-driven development model. Its relevance is justified by the fact that it investigates ways of making enterprise economic activity more efficient through extensive use of the new work motivation mechanism with personnel loyalty as the main strategic motive. The paper contains convincing evidence of the possibility to use personnel creativity to the full, in case management team of the enterprise builds work motivation system based on prioritized role of personnel loyalty in this process. This paper explores social and economic nature of personnel loyalty and contains proof of the thesis, which states that loyalty is a special attitude of employees towards work when it is regarded as their own business and in that case loyalty becomes a strategic level of work motivation process; this paper provides justification of methodological principle stating that the efficiency of work motivation system can be reached, provided that the loyal attitude of personnel towards work is formed previously. Thus, there is a necessity for administrative structures to base upon scientific understanding of the loyalty nature, its sources and forms of realization. The peer-reviewed paper discloses the essence of personnel loyalty under conditions of social and economic nature of innovation-driven work, specific motivation of its creative components, taking into account the fact that personnel loyalty acquires special status and takes the leading role in the system of work motivation. In this regard, the purpose of human resource management in modern enterprises has dual character. On the one hand, enterprise management seeks to reach high production efficiency, feeding upon personnel loyalty, on the other -it is preoccupied with steady reproduction of the personnel loyalty itself. In foreign literature, loyalty is studied through the category of personnel commitment to firm. Commitment is opposed to costly staff turnover, however, despite many practical achievements in this research field, it remains ineffective for the reason that genetic basis for loyal attitude towards work, when it is regarded as one’s own business, is left outside the frameworks of scientific research. Russian terminology describes it as a thrifty attitude of labor collective members towards work. But in that case, personnel commitment to organization is not aimed directly at improvement of the work process in a firm in order to form such characteristics of work which will inevitability generate personnel loyalty for work at this enterprise. Present paper, on the contrary, emphasizes and justifies the priority for creating the loyal personnel attitude to work, when it starts being regarded as individual’s own business, in order to solve the problem of staff turnover.

Рассматривается проблема подготовки и привлечения квалифицированных кадров для работы на предприятиях оборонно-промышленного комплекса (ОПК). Автор приходит к выводу, что существует несогласованность между направлениями подготовки учебными заведениями молодых кадров и нужными специалистами определенных профессий для военной промышленности. Предпринята попытка раскрыть основные причины кадрового голода в ОПК и предложены меры по улучшению ситуации с кадровым дефицитом в оборонной промышленности., Topics related to the work of the MIC have often been the focus of Russian scientists. In general, the country’s pre-transitional and transition periods from 1992 to 1996 have been examined, but the results of the transition have been analyzed much less. Scientific works on the MIC are generally concerned with the past with history. However, features of the impact of the personnel component on the current state of the MIC are not studied enough in scientific literature. When studying the identified problem, the principle of a systemic approach was applied, as well as methods of economic research into scientific abstraction and quantitative methods, using actual material. The following works of B. Vinogradov have all been devoted to the problem of personnel in the defense industry: “Some Aspects of Training Personnel for the Defense Industry” (2007), “Ways to Develop the Personnel Potential of the Defense Industry” (2007), and “Preparing Personnel for the Military-Industrial Complex” (2009). Others have also covered the problem in works such as: “Solving the Structural and Personnel Problems of the MIC” (2009) by A.S. Boreyshe, “The Challenges of Preparing Specialists for the Defense Industry, as Discussed in ‘Voenmekh’” (2011) by S. Ivanova, “The Axiom ‘The Staff Decide Everything’ Has Been Forgotten” (2011) by A. Aleksandrov, “Personnel for the MIC: Issues and Opinions” (2010) by A. Lukianova, “Scientific Conferences as a Preparation System for the Enterprises of the Military-Industrial Complex” (2013) by K. Katyk, as well as other works. The successful operation of defense industry enterprises and solutions to the problem of personnel shortage in the defense industry are extremely important, as the country's security is directly dependent on it. This topic is in the author’s area of scientific interest and is relevant to him as a practicing head of a defense enterprise with many years of experience. Therefore, in a number of earlier research papers we favored unexplored topics in the defense industry. These topics included: “The Economics of Defense Industry Enterprises, Problems and Solutions”, “20 Years of Defense Industry Enterprises in the Market Economy”, “The Development of the Russian Defense Industry in the Conditions of Economic Modernization”, “Issues of Creating Market Relationships in the Russian Defense Industry”, “Prospects for Developing the Russian Military-Industrial Complex”, “The Personnel Situation in the Military-Industrial Complex: 1990s, 2000s and Today”, “The System of Personnel Training in the Military-Industrial Complex (MIC)”, as well as this paper. In May 2013, the State Duma discussed the issue of preparing specialists for the defense industry and based on the results of discussion, it was recommended that the government speed up the preparation and approval of the program entitled “The Training and Retraining of Qualified Personnel for Organizations of the Defense Industry Complex in 2014-2020”, which once again underlines the relevance of the issue in question. The problem of personnel in the defense industry in the post-transitional period appeared in scientific literature before 2007 and 8-10 years later, the Russian State Duma began discussing this problem and making recommendations to the government. However, the situation of experts in the defense industry is still very difficult, if not catastrophic: “...the average age of all workers in strategic sectors of industry is 55-57 years. Of these workers, more than 30% are older than 60. There is about a 17% deficit in mechanical engineers in the industry, a 22% deficit in design engineers, and a 40% deficit in workers of other professions”. These facts were noted by authors mentioned above, but the issues are not resolved and the situation is not improving. The purpose of this paper is to reach conformity in specialized training for defense industry personnel by using professional educational institutions to meet labor market requirements. The objective of this research is to develop and make recommendations to improve the situation of human resource shortages in the defense industry. To accomplish this, the prestige of defense enterprises first needs to be restored. High school students need to be motivated to choose a profession related to the defense industry. Schools should also take into account the individual abilities of pupils, move more actively towards specialized education, and work more closely with universities that support their educational profiles. Graduates should have interesting and guaranteed work, social security, and specified benefits. Only a complex solution to problems related to increasing recruitment for the defense industry can improve the current situation. As this problem has been building for more than 10 years without any major changes, the author considers it necessary to engage more deeply in this subject with the hope that his labor will bring benefits to the rational organization of defense industry functioning, and hence the country's security.

В статье рассматривается процесс становления концепции управления человеческими ресурсами с позиции деятельностного подхода в рамках теории постиндустриального общества (по Д. Беллу). Отражена не только периодичность возникновения концепций управления, но и их ценностная составляющая, тип взаимодействия внутри системы, который продиктован соответствующим уровнем развития общественного производства. Обоснована актуальность использования в российской практике элементов европейской системы управления человеческими ресурсами., This paper discusses a strategy formation process for human resources management based on the activity approach in the context of postindustrial society theory (by D. Bell). It studies not only a frequency of management strategy origination, but it's value component, interaction mode within the system dictated by an adequate level of social production development. The paper justifies the relevance of European HRM system elements use in Russia

В настоящей работе строится алгоритм выбора статистически обоснованного управленческого решения в условиях неопределенности в случае, когда количество возможных ситуаций значительно. Проводится сравнительный анализ разработанного алгоритма с известными методами принятия решений, а также даны результаты численного эксперимента., The problem of choice in the management of the economy and today is one of the most important. Management tasks and actual demand, the results can bring in various sectors of millions in profits or losses. Particularly acute, this problem occurs in the conditions of globalization, when the number of connections grows every minute, and any action instantly on the other participants Economic Community. Against this background, the processes taking place in the economy substantially accelerated and come first tactical and operational decision on adoption which is given a minimum of time. The ability to make the right decisions in such situations, now have the key to successful management and modern production. A special place in the problem of choice takes the task of decision-making under conditions of complete uncertainty, they are referred to the problems of high-risk, as lack of information about the further development of events requires increased management responsibility and a balanced choice. The methods used to solve this problem have a number of drawbacks, namely the criterion of Wald and Savage oriented to the extreme results of the situation, i.e. pessimism or optimism. Laplace and Hurwitz criterion is calculated or the absolute value of the average expected payoff, or with some degree of confidence. As a result of their use of non-object offers a solution that depends on many subjective factors not related to the situation, and with a face that use them, and his vision of what is happening. In this paper, we propose an algorithm of decision-making under uncertainty elements of mathematical statistics, in the case where the number of cases for each possible alternative choice is large enough. In contrast to the known methods, this condition allows you to build a probabilistic model, thereby to move from uncertainty to the required degree of confidence in the selection of alternatives to find the appropriate algorithm is built. On the basis of the constructed algorithm performed computational experiment, the results of which show that for a sufficiently large number of alternatives, the choice of the so-called pessimists and optimists is not justified and a rare event. The analysis of the results with the criteria of Laplace and Hurwitz, also showed that the coincidence is observed in less than half of the cases that talk about the absence of any solidity in the choice of solutions according to the criteria in the obviously large number of outcomes and the development of the situation in which you need to make a decision.

В статье проанализированы особенности предоставления гражданам РФ нового вида налогового вычета по НДФЛ инвестиционного налогового вычета. Автором классифицированы и рассмотрены два вида инвестиционных налоговых вычетов льгота для долгосрочного владения ценными бумагами и вычеты, связанные с открытием индивидуальных инвестиционных счетов. Отмечена роль облигаций как приоритетного инструмента инвестирования с использованием инвестиционных налоговых вычетов. Приведены и проанализированы статистические данные Московской биржи об открытых в течение 2015 г. индивидуальных инвестиционных счетах. Выявлены недоработки налогового законодательства об инвестиционных налоговых вычетах. Сделан вывод о противоречивости налогового законодательства в области налогообложения доходов по ценным бумагам., In 2015 the Tax de of the Russian Federation introduced a new kind of tax deduction for individual income tax, that is, investment tax deduction. It was aimed at reducing the tax base for transactions with securities in three different ways. For the purpose of this paper, investment tax deductions are classified into the following categories: Investment tax deductions as a benefit for the long-term holding of securities; Investment tax deductions related to the opening of individual investment accounts (types A and B). Besides, the author analyzes distinctive features of the mechanism of granting investment tax deductions with regard to citizens of the Russian Federation and presents three schemes of investment tax deductions. The fundamental difference between relief applied to long-term holding of securities and individual investment accounts is determined. Particularly, in the first case investors' funds are blocked in certain securities for three years. In the second case, funds are also blocked in a separate account for three years, but not in specific instruments. In addition, funding under the individual investment accounts is not limited to securities, for instance, investors can place money in bank deposits and purchase foreign currency and derivatives. The author indentifies types of investors and recommends types of financial instruments for each type of investment tax deduction. With this in mind, using the relief for long-term holding of securities and individual investment account (type A) implies conservative investment. Whereas, using individual investment account (type B) is associated with speculative investors. Bonds are defined as a dominant instrument in the framework of investing in individual investment accounts for several reasons: They have a high yield; There is a large number of reliable issuers; The number of bonds issues on the domestic market is significant. Statistical data regarding the opening of individual investment accounts at the end of 2015 are presented. The author concludes that investment companies dominate in this market segment. The total amounts of funds in individual investment accounts are estimated to be about 8,5-9 bln. rubles. The average amount of funds in an investment account varies around 100,000 rubles. The author presents views of other authors on the development of individual investment accounts system and author makes optimistic forecasts regarding the development of this financial instrument. However, controversial issues related to investment tax deduction legislation are revealed. These issues are predominantly connected with maintenance of individual investment accounts. Lack of information on individual investment accounts, poor awareness of Russian citizens as well as need for financial advisors are also named as hindrance to the development of individual investment accounts system.

В статье освещены основные аспекты, связанные с ликвидностью коммерческих банков, изложены различные точки зрения в толковании самого понятия ликвидности. Понятия ликвидности в экономической литературе и нормативных актах органов регулирования и надзора за банковской деятельностью приводятся различные, в большей или меньшей степени совпадающие, однако единого общепринятого термина «ликвидность коммерческого банка» все еще нет. Проведено сопоставление терминов и нормативов мгновенной, текущей и долгосрочной ликвидности банков. Проанализированы актуальные международные подходы к управлению ликвидностью банков. Также рассмотрены вопросы управления ликвидностью коммерческих банков, функционирующих и имеющих структурные подразделения на территории Амурской области РФ. Анализ всех нормативов ликвидности за период 2011-2014 гг.. по коммерческим банкам, функционирующим на территории Амурской области, показал абсолютное соблюдение всеми анализируемыми кредитными организациями требований ЦБ РФ в части управления своей ликвидностью. По результатам данного исследования был выявлен ряд банков, крайне жестко подходящих к практике соблюдения обязательных нормативов ликвидности. В частности, это ООО «Хоум Кредит энд Финанс Банк», ОАО «Восточный Экспресс Банк», ОАО «ОТП-Банк», ООО «Внешпромбанк»., The paper deals with liquidity of commercial banks. The authors present various points of view in the framework of interpretation of the concept liquidity. The notion liquidity in economic literature and legislative acts of regulators and supervisors of banking activity are various, more or less identical, but there is still not a single common notion "liquidity of commercial banks". The authors carry out comparative analysis of the notion and ratios of instant, current and long-term banks' liquidity. Besides, the current international approaches to management of banks' liquidity are studied. The liquidity management of commercial banks in the Amur Region is considered. An analysis of all liquidity ratios of commercial banks operating in the territory of the Amur Region from 2011 and onwards reveals complete compliance of the credit institutions under study with the requirements of the Central Bank of the Russian Federation in terms of managing their liquidity. According to the results of this study, a number of banks, which extremely tough to execute the required compliance with the obligatory liquidity ratios, have been revealed. These are "Home Credit and Finance Bank", JSC "Orient Express Bank", JSC "OTP Bank", LLC "Vneshprombank". Presumably, the practice of these financial institutions to implement liquidity ratios of the Central Bank of the Russian Federation needs to be considered more carefully and studied within the best traditions of benchmarking.

Статья посвящена исследованию инновационным сетей. Представлены научные взгляды ученыщ посвятивших свои работы теории инновационной сети, теории графов. Дается авторское определение инновационной сети. Выявлены основные условия генерации знаний, играющих важную роль в формировании инновационной сети. Представлена авторская группировка видов сетевого взаимодействия на различным стадиях инновационного процесса., The article presents the historical genesis of the theory of formation of innovation networks. The problembases on few science scources, which let find availability of sufficient depth study of the problem of proliferation of innovative products to improve the effectivity and competitiveness of business entities that in the present period of time is especially important in the economy of our country. In particular, there are two basic approaches. The paper putsforward the author's approach connected with the definition of "innovation network". The article notes the basic conditions to stimulate the generation of knowledge. The study of patterns and structure innovation networks presents a graphic representation of types of networking at different stages of the innovation process. The study concluded that the formation of the IP is a logical consequence of the optimal interaction of innovation-active organizations and isolated systems unable to provide the necessary level of competitive development of socio-economic systems. So the planned distribution of intellectual resources in the process of creation and development Innovation Network will allow an effective distribution network innovations that subsequently contribute to the formation of a knowledge based and provide outpacing economic growth.

В статье рассматривается эволюция воззрений на категорию абсолютной ренты от Дж.Ст. Милля (если бы в стране вся земля использовалась в сельскохозяйственном производстве, она вся приносила бы ренту, в том числе и земли худшего качества, без учета различий в их плодородии) и К. Маркса (избыток прибавочной стоимости, производимой капиталом низкого строения, есть абсолютная рента) до сегодняшних дней, где ей даются самые невероятные определения и ее присутствием объясняются необъяснимые явления. Рассматривается изменение параметров и черт абсолютной ренты в изменившихся условиях хозяйствования., The paper describes the evolution of views on the category absolute rent from D. St. Mill, according to whom if the country's entire land was used in agricultural production, it would bring about the whole rent, including the land of lower quality; without taking into account the variations in their fertility, Karl Marx, who believed that excess of surplus value produced by low capital structure was absolute rent, to the present day, where it has acquired the most incredible determination and its presence explains the inexplicable phenomena. The authors also consider the change in the parameters and features of absolute rent in the context of the changing economic conditions.

В статье дан обзор существующих методик, позволяющих оценить деятельность технопарков, а также приведены источники, описывающие систему оценки того или иного аспекта их деятельности. На основании их изучения и систематизации предложена методика расчета эффективности деятельности технопарка, которая может быть использована при оценке эффективности деятельности управляющих компаний технопарков, эффективности использования бюджетных средств, корректировке стратегий развития технопарков., Based on the study of many methods for assessing the activity of technoparks, the authors propose the method of efficiency's calculation of Technopark, which can be used in the assessment of efficiency of management companies in industrial parks, adjusting their development strategies, monitoring the budget. Currently in Russia there are several state programs connected with the development of technoparks. It is expected that they should become points of growth in the formation of national innovative capacity. In the absence of a unified legislative framework does not exist common methodology to evaluate the effectiveness of investments in industrial parks. Currently the Ministry of communications uses its own methods of efficiency's assessment of the Federal budget directed for creation in the sphere of high technologies. In addition, there are guidelines of the Association of tech-noparks. The paper presents the author's recomendation to use the methodology of the Ministry of communications as the most complete, which contains quantitative methods of evaluation. For assessment of technology parks in the methodology of the Ministry of communications are invited to rate them on three groups of criteria: quantitative, qualitative and macroeconomic. The author's methodical approach assumes use of two types of criteria. The study also reveals demand for modification of an existing technique using to describe any aspects of technology parks' activity.

В статье рассматривается вопрос защиты прав розничных инвесторов на российском фондовом рынке. Обсуждается необходимость определения статуса розничного инвестора и внедрения механизмов обучения инвесторов в целях повышения осведомленности о рисках фондового рынка. Анализируются статистические показатели фондового рынка России и текущее состояние в области защиты прав потребителей финансовых услуг. Сделан вывод о том, что в условиях финансового кризиса необходимо уделять особое внимание рискам розничных инвесторов для привлечения их на финансовый рынок России., The paper addresses the issue protection retail investors' rights in the Russian segment of the securities market. The authors reveal need for the determination of the retail investor status and development of mechanisms for training investors for the purpose of increasing their awareness and literacy on the securities market risks. Statistics of the Russian segment of the securities market and the current situation in the field of customer protection in the framework of financial services is studied. The conclusion drawn is that under the conditions of the financial crisis it is critical to deal with certain risks of retail investors to ensure that they are attracted to the Russian financial market.

В статье рассматривается методологическое обоснование человекоцентричного (человек-центр) подхода к исследованию социализации экономики знаний в ресурсодобывающем регионе. В соответствии с этим подходом главной целью и средством социально-экономического становления и развития исследуемой экономики является человек труда (человек-работник) с его потребностями, способностями и научными знаниями., The authors set the goal to develop the conception of knowledge economy socialization in the resources-extractive region. The creation and development of this conception is based on the integration of the new economic theory of knowledge and the new economic sociology in relation to the resources-extractive region, therefore, have an interdisciplinary character. Thispaper focused on a comprehensive study of the problems of knowledge economy, the socialization of the economy, the regional economy is demanded for practice. The article attempts to theoretical and methodological generalizations of some actual research issues related to the disclosure of objectives, tasks and ways of socialization of the knowledge economy in resources-extractive region. The purpose of socialization is the assertion of working man's individualityas a priority valuein the society.Tasks of socialization are awareness and recognition by society of the value of working man's personal qualities. The main way of socialization is the intellectualization of the economy of resources-extractive region. The authors state that human-centrism, inherently associated with the human desire for scientific knowledge, acts as a key principle of the knowledge economy, which could provide a way out not only ecological, but also from the general crisis. This is especially true for resources-extractive regions of Russia. Implementation of the basic principles of the proposed conceptionsuch ashuman-centrism, cognitivism, socialization and humanization will allow to broaden the scope of understanding of the meaning and role of man in the process of formation and development of the knowledge economy of the country and its resources-extractive regions. The demand for the conception of socialization suggested in the paper is shown by the example of Kemerovo Oblast as a typical resources-extractive region.

Рассмотрено социально-экономическое развитие России и его влияние на окружающую среду по сравнению с высокоразвитыми странами ЕС (Германией, Францией, Великобританией), США, Японией, а также странами торгово-экономического союза БРИКС (Бразилией, Индией, Китаем). На основе статистических данных проведен анализ динамики изменения валового внутреннего продукта (ВВП) и его энергоэффективности, выбросов углекислого газа, а также качества жизни населения за период с 1995 по 2014 г., т. е. с момента принятия мировым сообществом Декларации устойчивого развития до настоящего времени. Показано, что за рассмотренный период все страны улучшили результаты социально-экономического развития, снизив давление на окружающую среду., For the purpose of fulfilling the strategic task to increase the GDP, it is necessary to increase extraction, production and use of energy resources, which will also increase the pressure on the environment, the state of which is already in crisis. With this in mind, it is crucial to find out how the dynamics of economic development impact on the environment and quality of life in different countries. The paper analyzes the development of Russia and other countries since the adoption of the Rio Declaration for 19 years (from 1995 to 2014). It discusses the economy of the USA, Japan, EU (France, Germany, the UK) and the BRICS (Brazil, India, China). During the period of time under study the US, Japan and the EU countries' GDP doubled, whereas energy consumption increased by 15...20 % and CO2 emissions reduced by 5...10 %. China increased its GDP more than 6 times, energy consumption up to 5 times, and CO2 emissions increased by 2.6 times. India increased its GDP by almost 23 times, energy consumption 3 times, and CO2 emissions 2.4 times. Russia's GDP increased by 3.7 times, energy consumption by 1.5 % and CO2 emissions reduced by 8 %. Energy consumption per capita in Russia is at approximately the same level as in the EU and Japan. However, the GDP per capita in Russia is 1.8 times lower; energy intensity of GDP, 1.5 times higher; pollution, 3 times higher; and life expectancy, 10 years less than in those countries. Thus, at the current pace of social and economic development, in the next 10...15 years Russia will hardly be able to move into the category of highly developed countries without solving the problems of energy saving and energy efficiency. Without advanced development of energy system and the decision of ecological problems, it is impossible to improve the quality of life. For sustainable development of Russia it is necessary to take the following measures: -to significantly increase the GDP growth rate; -to distribute the income more fairly to eliminate poverty and reduce social inequality; -to change the generation mix by increasing the share of nuclear and hydraulic power stations and renewable energy sources as well as to improve the fuel combustion technology and using of heat and renewable energy sources; to evaluate the results of social production not only for GDP growth but also for the conservation of wildlife, water, air, soil, because of their status depends on the highest value on Earth human health; -to increase investment in science, education, health and culture for improving the quality of life; to solve the problem of increasing the quality of the environment systematically with regard to the economy in general; to promote environmental awareness. Thus, today Russia is committed to sustainable economic development and improvement of the quality of life; however, this process is challenging and controversial.

В статье дается определение понятия «товарный знак» и его отличие от «бренда» и «торговой марки». Авторы кратко знакомят с историей учета товарных знаков. Рассматриваются особенности бухгалтерского и налогового учета товарных знаков как объекта нематериальных активов. Уделяется внимание вопросам достоверного формирования их стоимости, способам и порядку начисления амортизации, вопросам переоценки и выбытия. Описывается порядок регистрации товарных знаков в Российской Федерации, кроме того, приведены три подхода к оценке стоимости товарного знака, в их числе затратный, доходный и сравнительный методы., This paper is focused on the accounting of operations on creation, acquisition and use of trademarks. Article 1477 of the Civil Code in Russian Federation defines the trademark as designation which serves for an individualization of goods. For accounting and tax trademarks belong to intangible assets. Legal protection of trademarks in Russian Federation is provided by its state registration or by owing to international treaties. During the state registration the certificate on the trademark is granted. It certifies a trademark priority, an exclusive right to the trademark concerning the goods specified in the certificate. The owner has the right to use the trademark and to forbid use of the trademark by other persons. Nobody can use the trademark protected in the Russian Federation without the permission of the owner. Important stage in the accounting of intangible assets is their subsequent assessment. In practice, the company after an initial assessment of trademarks consider them on a method of expenses and revaluations don't carry out as it is too labor-consuming and expensive procedure. Authors note the problem of revaluation connected with impossibility in the domestic account to overestimate trademarks because of absence in Russia of the active market of intellectual property. The priority of domestic trademarks are unique. Authors show two ways of trademark's transfer: a concession of an exclusive right to the trademark and providing the license for its use.

В статье рассмотрены основные принципы признания резервов в финансовой отчетности по международным стандартам. Проанализированы главные различия между резервами и обязательствами и актуальные практические методы расчета оценочных обязательств., In connection with the introduction of IFRS in the legal sphere of Russia, many organizations have questions about the necessity of application of IFRS in practice and the mechanisms of implementation and reporting according to international standards. According to IAS 37 "Provisions, contingent liabilities and contingent assets" provision is a liability of uncertain timing or amount. IAS 37 establishes the following criteria for the provision recognised in financial statements: a present obligation (legal or constructive) has arisen as a result of a past event (the obligating event); payment is probable ('more likely than not'); the amount can be estimated reliably. The amount recognised as a provision should reflect the best estimate of the expenditure required to the end of the reporting period to settle the present obligation. In accordance with IFRS and established practice, it is possible to identify two basic methods of calculating reserves: full reservation and expected values. Estimating of provision must include the time value of money if the time factor is significant. The main ideas of the paper are confirmed by some real examples.

Современные геополитические и санкционные условия функционирования российской экономики, безусловно, накладывают большую тень на ее состояние, с одной стороны, стимулируя развитие, например, отечественного военного и оборонно-промышленного производства, частично агропромышленного комплекса и, как следствие, импортозамещения, а с другой провоцируя дестабилизацию менее развитых либо более подверженных взаимовлиянию сфер экономики как всей страны, так и отдельных ее регионов., Contemporary geopolitical and sanctions modalities impose for the Russian economy conditions connected with the development of domestic military and military-industrial, agro-industrial complex and import substitution for the country as a whole and for its individual regions. The loss of the oil and gas revenues of the State budget influenced the loss in social sphere. The paper presents the author's interpretation of the official statistics showed in Septembers 2014 and 2015 that many basic macro-economic indicators reduced. The article is devoted to the situation in regional economy at this stage in a crisis. The research is focused on the problems of the regional and local budgets. The study is based on empirical data both in Russia and in the Altai region.

В статье установлены сущность и значение развития депрессивных территорий в контексте экономической деятельности государства. Раскрыто содержание финансового обеспечения преодоления депрессивности территорий, основанного на учете его составляющих и выделении финансовых ресурсов, направленных на обеспечение сбалансированного социально-экономического развития депрессивных территорий. Проанализирована практика финансового обеспечения развития депрессивных территорий. Проведен мониторинг основных источников финансового обеспечения преодоления депрессивности территорий, и осуществлена оценка их влияния на уровень самофинансирования этих территорий. Выявлены особенности программно-целевого финансирования развития депрессивных территорий как инструмента прямого влияния на рыночную экономику любой территории. Определены основные меры государственного стимулирования развития депрессивных территорий для укрепления их финансовой базы и расширения финансовых возможностей. Обоснована целесообразность разработки финансовой стратегии преодоления депрессивности территорий, что позволяет обеспечить эффективное управление финансовыми ресурсами депрессивного региона на долгосрочную перспективу в соответствии с целями его социально-экономического развития., In this paper the essence and value of depressed territories development are identified in the context of economic activity of the state. The author reveals the content of financial provision for overcoming territories' depressed state. Practice of financial provision for depressed territories is studied. The key sources of financial provision for territories to overcome their depressed state have been monitored; their influence on the degree of self-financing of these territories has been evaluated. Distinguishing features of the program and targeted financing of depressed territories development are determined and claimed to act a tool for direct influence on market economy of any territory. The author proposes the critical measures for the state stimulation of depressed territories development for the purpose of improving their financial base and enlarging the scope of opportunities. Need for development of a financial strategy for overcoming territories' depressed state is substantiated as it should ensure more effective management of a depressed territory's financial resources in the long term and in compliance with the goals of social and economic development.

В статье излагается сущность аудита процесса подбора персонала организации. Дан подробный обзор понятий «аудит», «кадровый аудит», «аудит процесса подбора персонала». Представлены этапы аудита процесса подбора персонала и осуществляемые на них исследовательские действия аудиторов. А также рассматриваются основные факторы и предпосылки формирования эффективной системы управления подбором персонала в организации. В основу настоящей статьи положены материалы курсовых работ и результаты выпускной квалификационной работы автора по проблеме., The article describes the essence of the audit process of recruitment organization. Concepts "audit", «human resources audit», «audit of the recruitment process» are studied in details. Stages of audit process of recruitment and research actions of auditors carried out in the stages are provided.The major factors and prerequisites of building an efficient management system of personnel selection in a company are considered as well.This article is based on materials of the author's term papers and results of graduation thesis relating to the problem.

Критикуются тезисы концепции будущего экономического развития России А. Кудрина, декларирующие достижение макроэкономической стабильности на фоне минимизации участия государства в экономике. Обосновываются положения об определении масштабов участия государства в экономике, базирующиеся на микроэкономическом подходе. Анализ данных официальной статистики о распределении по формам собственности основных фондов, численности занятых и предприятий, организаций, а также уставных капиталов по учредителям (акционерам), опровергает публичный тезис о гипертрофированной роли государственной собственности в экономике РФ. Изложены теоретические постулаты академика Н.Я. Петракова «Чего не может рынок» и «Рынок без денег достижение российских реформаторов» 1998 г. и делается вывод о том, что приватизация государственных предприятий в принципе не может компенсировать «выпавшие» в процессе рыночных преобразований долгосрочные инвестиции в экономику РФ. Внимание фокусируется на важнейшей роли профсоюзов в экономическом развитии компаний, отраслей и страны в целом. Институционализация объединений профсоюзов предприятий по региональному признаку в РФ признается элементом конъюнктурной экономической политики поступательного сокращения участия государства в экономике. Общенациональные отраслевые профсоюзы определяются в качестве института, способного обеспечить функцию перераспределения доходов и собственности., The paper criticizes some points of Alexei Kudrin 's concept of the perspective economic development of Russia where achievement of macroeconomic stability against the background of minimizing state participation in economy is declared. Provisions that determine the extent of state involvement in economy based on microeconomic approach are substantiated. The following theoretical postulates of Academician N. Petrakov, published in 1998, are provided: "What Market Can't Do" and "Market without Money Achievement of Russian Reformers". The drawn conclusion is that privatization of state-owned enterprises generally cannot compensate for long-term investments in the Russian economy that fell out in the process of market reforms. The focus is made on the critical role of trade unions in the economic development of companies, industries and the entire country. Institution-alization of trade unions on a regional basis in the Russian Federation is recognized as an element of the conjunctural economic policy of progressive reduction of state participation in economy. Nationwide industry-specific trade unions are defined as an institution that can provide the function of income and property redistribution.

В статье рассматривается методологическое обоснование человекоцентричного (человек-центр) подхода к исследованию социализации экономики знаний в ресурсодобывающем регионе. В соответствии с этим подходом главной целью и средством социально-экономического становления и развития исследуемой экономики является человек труда (человек-работник) с его потребностями, способностями и научными знаниями., The authors set the goal to develop the conception of knowledge economy socialization in the resources-extractive region. The creation and development of this conception is based on the integration of the new economic theory of knowledge and the new economic sociology in relation to the resources-extractive region, therefore, have an interdisciplinary character. Thispaper focused on a comprehensive study of the problems of knowledge economy, the socialization of the economy, the regional economy is demanded for practice. The article attempts to theoretical and methodological generalizations of some actual research issues related to the disclosure of objectives, tasks and ways of socialization of the knowledge economy in resources-extractive region. The purpose of socialization is the assertion of working man's individualityas a priority valuein the society.Tasks of socialization are awareness and recognition by society of the value of working man's personal qualities. The main way of socialization is the intellectualization of the economy of resources-extractive region. The authors state that human-centrism, inherently associated with the human desire for scientific knowledge, acts as a key principle of the knowledge economy, which could provide a way out not only ecological, but also from the general crisis. This is especially true for resources-extractive regions of Russia. Implementation of the basic principles of the proposed conceptionsuch ashuman-centrism, cognitivism, socialization and humanization will allow to broaden the scope of understanding of the meaning and role of man in the process of formation and development of the knowledge economy of the country and its resources-extractive regions. The demand for the conception of socialization suggested in the paper is shown by the example of Kemerovo Oblast as a typical resources-extractive region.

Статья посвящена изучению современных изменений в содержании и характере труда, обусловленных становлением инновационной экономики. Показано несоответствие традиционных представлений о данных категориях актуальным требованиям рынка. Выделены ключевые проявления изменения содержания и характера труда в современных условиях. Зафиксировано, что противоречивость данных изменений приводит к накоплению проблем в сфере социально-трудовых отношений. Определены позитивные и негативные тенденции в изменениях в сфере труда, которые можно обозначить как «гуманизация труда» и «прекаризация труда». Показано, что даже элементы гуманизации труда несут в себе негативные последствия для некоторых субъектов труда, что обусловлено спецификой этапа формирования адекватной системы трудовых отношений в стране, накоплением противоречий между действующими и складывающимися условиями реализации труда., The article is devoted to the study of contemporary changes in the scope and nature of labor, due to the influence of the innovation economy. The discrepancy between the traditional notions of these categories and the current requirements for the market is studied. The key manifestation of changes in the scope and nature of labor under the current conditions are highlighted. It stipulates that the inconsistency of these changes leads to accumulation of problems in the field of social and labor relations. The basic categories of labor economics such as the scope and nature of labor are changing because of the ongoing changes in today's economy. In the long term such transformations, for example, in the approach to division of labor, can radically change not only the economic formation, but also the public. The scope of labor is a set of quality of certain job functions, which describes specific types of employment in the manufacturing process. Scope of labor, usually delimit in accordance with a variety of occupations, specialties. The nature of work expresses the socio-economic approach to connecting employees with means of labor, and reflects the process of human interaction as the subject of labor with the community and other stakeholders. The paper shows that labor occurring in the area of change is characterized by fragmentation. In practice, it can be seen as manifestations of modern trends that are adequate to the requirements of modernity, scientific and technical progress, and the conservatism, formed in the conditions of traditional and industrial economy. These contradictions are manifested in two opposing labor trends: hu-manization and labor precarization. The study suggests that the contradictions in employment will only increase. On the one hand, labor in innovation sectors of the economy will develop and improve the status of the most valuable employees (up to the status of free agents with guaranteed contracts). On the other hand, the status of less valuable workers will deteriorate (down to their enslavement or complete abandonment of continuous operation).

С середины 90-х гг. в мировой практике менеджмента популярность набрала сбалансированная система показателей, разработанная американскими учёными Дэвидом Нортоном и Робертом Капланом. Система в силу своей простоты и эффективности быстро завоевала популярность даже среди крупнейших корпораций мира. В данной статье освещается кадровая составляющая сбалансированной системы: её состав, особенности и значение, а также возможности её применения для практической работы отделов персонала предприятий для различных отраслей. Особое внимание уделяется рассмотрению сложностей, возникающих при внедрении сбалансированной системы, что вызвано слабой её распространённостью в российской практике. В данной статье эти проблемы анализируются и рассматриваются вопросы их преодоления., Since the mid-90s in the world of management the balanced scorecard gained popularity. It was developed by two American scientists, David Norton and Robert Kaplan. This system quickly gained popularity even among the world's largest corporations because of its simplicity and efficiency. This paper addresses the personnel component of the balanced system: its structure, features and value, as well as the possibility of its use for practical work of personnel departments of enterprises for a variety of industries. A special role is given to the consideration of the complexities involved in introducing a balanced system that is caused by its weak prevalence in the Russian practice. This article examines these issues and the issues related to overcoming them.

В статье рассматриваются вопросы экономико-математического моделирования процесса управления инвестиционным проектированием для хозяйствующего субъекта. Для разработки экономико-математической модели процесса управления инвестиционным проектированием предлагается использовать методы сетевого планирования и управления. Предложенная в работе соответствующая рассматриваемому процессу сетевая модель позволяет реализовать эффективную организацию работ по инвестиционному проектированию. В статье приведен реальный пример применения предлагаемой сетевой модели для разработки инвестиционного проекта по открытию компании для этапа ввода в эксплуатацию производственного помещения компании пищевой отрасли. Для данного примера в работе сделан анализ, упорядочение и кодирование работ, рассчитаны параметры сетевого моделирования, построен соответствующий сетевой график, календарный график работ для рассматриваемого процесса инвестиционного проектирования., The objectives of improving investment planning in today's economy can be considered as necessary components of any enterprise management process and are precisely problems. The development of technologies based on the optimization of the investment planning is highly relevant scientific problem. In this paper, we propose to use methods of network planning and management as a tool for economic and mathematical modeling of investment planning for the business entity. Appropriate to the process network model allows for the efficient organization of work on investment planning. The article describes the general methodology of the investment management process for designing an economic entity. Real example illustrates the application of the proposed network model for the development of the investment project «Start of new business in the food industry (frozen products)». The study analyzes all processes / operations and their relationships, ordering and coding work of the relevant stage of the project; built a network schedule; the parameters of the network model and built a calendar schedule, allowing time to visually see the most important process of the work. It should be noted that the network was carried out economic and mathematical modeling by two parameters the time (duration) of the selected works in the project and their cost. The results of this study can be used by any business entity engaged in investment activities.

Разработана новая система оплаты труда, проведен анализ ее внедрения и удовлетворенности сотрудников новой системой стимулирования. С использованием разработанных таблиц и критериев проведена оценка каждой должности для создания и расчета базовой части заработной платы сотрудников. Факторы оценки выбирались с учетом требований к конкретным должностям и выполнению соответствующих функций, а также рисков и трудностей, которые могли бы у них возникнуть в ходе выполнения должностных обязанностей., The paper deals with the evaluation of the remuneration system implemented by a small business company. The authors develop a new remuneration system and analyze its implementation as well as employees' satisfaction with the new system of stimulation. It is a tariff less one, where the basic part of the salary is calculated in accordance with the number of points, assigned to a position, and the bonus part of the salary is calculated, taking into consideration the percentage of accomplishment of the general plan, in form of shares from the bonus fund. Using the developed tables and criteria, every position is assessed to calculate the base part of salaries. Assessment factors are chosen taking into account requirements for particular positions and the relevant functions, as well as hazards and difficulties that may arise at the execution of work. Assigning points to employees is based on observation of the staff for a one-month period, on a survey of employees, and taking into account the opinion of the top management. Every point has been established on the basis of consensus, which suits all sides: the top management and employees of the company. The new remuneration system was introduced on the 12th of December, 2014 and is exploited at present by "Alternative", LLC. The company is specializes in water-pipe laying, using technology of pipe laying by open pit method and by trenchless ones. The company is located both in St. Petersburg and Leningrad Oblast; the head office is situated in St. Petersburg. The survey was conducted among employees of the company to assess the new remuneration system. Two surveys were conducted using special questionnaire: before and after implementation of the new remuneration system. The obtained results show that employee loyalty and satisfaction increased by 25 % after the implementation of the new remuneration system, which can partly be caused by a "Hawthorne effect". Changes in the remuneration system led to greater employee satisfaction and their assessment of their activity.

В статье представлены основы формирования высокотехнологичных видов производств посредством инновационного процесса. Подчеркнуто, что способствование и создание условий для развития высокотехнологичных видов производств приведут к положительным структурным сдвигам практически всех отраслей и сфер народного хозяйства. Автором разработаны и схематически представлены основные критерии структурных сдвигов., This paper deals with the grounds for establishment and development high-tech types of production by employing the innovation process. The author emphasizes the fact that contribution and creation of conditions for development of high-tech types of productions cannot but ensure significant positive structural shifts, virtually, throughout all the sectors of the national economy. With this in mind, the main criteria of structural shifts have been determined and presented.

Обсуждаются результаты комплексной социальной диагностики пяти сибирских компаний малого бизнеса сферы услуг. Рассматривается гипотеза о патологических дефицитах и парадоксы национальной управленческой и организационной культуры, сдерживающие рост и развитие предприятий. Показано, что компании воспринимаются своими сотрудниками изолированно от внешней среды, без клиентов и конкурентов. Доминирующая клановая культура не адекватна рыночным вызовам, тем более что дружественная атмосфера не распространяется на клиентов. Руководителями компаний это осознается как дефицит, однако парадокс в том, что до использования этого ресурса организационной эффективности на практике не доходит. Предложены приоритетные направления совершенствования управления организационной культурой, сначала в сторону иерархии, для преодоления синдрома «ловушки основателя», затем в сторону рынка., The paper addresses the results of diagnostics of five Siberian companies representing small business of servicing. The authors consider the hypothesis related to pathologic deficits and the paradoxes of the national management and organization culture that act as forces constraining growth and development of companies. It has been revealed that companies are perceived by the workers separately from the external environment, without customers and rival companies. The prevailing clan culture cannot respond adequately to market challenges; the friendly atmosphere is not projected over customers. Managers consider this as a type of deficit. The paradox is that employing this resource of organization efficiency is never put into practice. The authors propose priority areas for improving management of organization structure: first, towards hierarchy; then, towards market.

Важным условием достижения фирмой устойчивого делового успеха является ее конкурентоспособность. Процедура оценки конкурентоспособности, как показывают наши исследования, хотя и опирается во многом на изучение количественных финансовых показателей, достаточно трудоемка и не всегда дает удовлетворительные результаты. Вместе с тем оценка репутации компании является более прозрачной и менее трудоемкой процедурой. Более того, многочисленные исследования подтверждают, что «репутационный фактор», хотя и относится к нефинансовым параметрам, может выполнять роль интегрального показателя конкурентоспособности предприятия. В статье предлагаются методика оценки репутации компании и автоматизированная система мониторинга репутации, разработанная на ее основе., An important condition for achieving sustainable business success company is its competitiveness. Procedure for assessment of competitiveness, as shown by our study, although it is based largely on the quantitative study of financial indicators, rather time consuming and does not always give satisfactory results. However, the reputation assessment is more transparent and less time-consuming procedure. Moreover, numerous studies confirm that "reputation factor", although it relates to non-financial parameters, can perform the role of the integral index of competitiveness. The paper proposes a method of estimating a company's reputation and the reputation of an automated monitoring system, based on it.