Source: http://vestnik.sseu.ru/index.php?cnt=1&idv=204
Timestamp: 2019-04-24 12:56:13+00:00

Document:
The article considers the theoretical fundamentals of forming consolidated financial statements and general disclosure about subsidiaries in compliance with IAS; the latest changes were analyzed; funding aspects were defined requiring further methodical development.
Keywords: consolidated financial statements, parent company, subsidiary, investment control, noncontrolling interest.
Zhanna P. Antipina, a post-graduate student of Samara State University of Economics.
The article reveals the grounds for competitive relations development among higher educational institutions in educational services market, labor, and sci-fi markets.
Keywords: competitiveness, higher educational institution, stakeholders, innovative activities of higher educational institution, educational services market, labour market, sci-tech market.
Strategic approaches to a new model of territorial development on the basis of setting up socio-entrepreneurship corporations (SEC) are considered. The role of solution to socio-driven problems with the participation of private enterprise with state partnership in business environment development and region competitive growth is demonstrated. The main activity directions of SEC, the functions and methods of regulation are released. The recommendations on business mechanism formation, targeted at SEC activity encouragement are well-grounded.
Keywords: socio-entrepreneurship corporations, public-private partnership, social project funding, special aspects and functions of socio-entrepreneurship corporations, incentive mechanisms of socio-entrepreneurship corporations activity, the problems of socio-entrepreneurship corporation (SEC) activity, international practice.
Lidiya P. Bazhutkina, Doctor of Economics, Professor of Samara State University of Economics.
The article considers the human capital notion and nature, investment patterns in human capital, characteristics of efficiency assessment methods.
Keywords: investment efficiency, investments in education, human capital, benefit from investments.
Ludmila V. Danchenko-Morozova, candidate of Sociology, associate professor; Liliya R. Karimova, a post-graduate student. - Samara State University of Economics.
The problem of minority stakeholders’ rights protection in the course of restructuring joint stock companies is considered. The influence of JSC nominal capital concentration ratio on pursuit of their interests by stakeholders is analyzed.
The article studies municipal service financing in the modern period, in particular, provided by different types of municipal institutions. The connection of financial support of providing municipal services with departmental special-purpose programs and municipal special-purpose programs is considered.
Keywords: municipal service, financing, program budget, municipal institution, budgeting, result-driven.
Raisa A. Zelenkova, candidate of Economics, senior lecturer of Samara State University of Economics.
The article covers risk identification in state higher education institution activity. The assessment of identified risks is provided.
Keywords: risks, risk analysis, insurance against risks, higher education institution risks, risk management, insurance against risk program.
Yuriy V. Zelepukhin, candidate of Science, associate professor of Samara State Academy of Social Sciences and Humanities; Aleksey O. Karyagin, a post-graduate student of Samara State University of Economics.
Keywords: investments, investment activity, economic activity , innovation.
Mariya E. Konovalova, Doctor of Economics, Professor of Samara State University of Economics; Nataliya P. Milyutkina, a post-graduate student of Russian State Trade-Economic University (Samara branch).
The article considers the concept of innovation management in education. The term innovation activity of a higher education establishment is revealed by means of such main notions as innovation and innovation in education. The current theories of innovation management in education are explained.
Keywords: innovation activity, innovation management, innovation, innovation process, innovation process in education.
Tatyana V. Korotaeva, candidate of Historical Sciences, associate professor; Tatyana S. Eskova, a post-graduate student. - Samara State University of Economics.
Keywords: housing affordability, regional differentiation, housing market, housing affordability ratio.
Anna S. Kotelnikova, a post-graduate student of Samara State University of Economics.
The article deals with organizational problems and successful utilization of open innovations in Russian regional business; the main functional spheres for open innovation process management are defined.
Keywords: innovation activity, open innovations, prosumerism, interorganizational networks, public-private partnership.
Olga V. Markova, associate professor of Volga Region State University of Service in Togliatti.
The article covers intellectual assets reproduction and their structure; intellectual assets systemiza-tion was carried out according to different criteria; Russian economy development paradigm was demonstrated based on knowledge and science; intellectual assets market development tendencies in Russian economy and its role are analyzed in reproduced process. The authors made a conclusion that intellectual assets market is the basis of intellectual capital market functioning.
Keywords : intellectual assets, intellectual capital , intellectual assets market, reproduction , economic growth, economic growth factors ,micro-economics and macro-economics , globalized economy, factor productivity , mental capacity.
Yuriy V. Matveev, Doctor of Economics, Professor; Kirill Yu. Matveev, candidate of Economics, associate professor. - Samara State University of Economics.
Keywords: innovational projects, innovation project management, innovation project risks, risk classification, innovation projects, innovation projects in holding structures.
Irina P. Makhteva, a post-graduate student of Samara State University of Economics.
Keywords: logistics, managerial solutions, classification, functional areas, business processes, supply chain management.
The article covers franchising matters, their advantages and disadvantages. Russian public catering conditions and market development prospects are analyzed due to the franchising system.
Keywords: franchising, business, legislation, analysis.
Vladimir I. Osipov, Doctor of Economics, Professor; Araks S. Balyan, a post-graduate student. - Samara State University of Economics.
Keywords: “History of Economic Doctrines”, “Say’s law of markets”, liberal economic policy, classical political economy, “laissez faire” principles, postmanufacturing period, “effective demand” conception, “economic man”, “invisible hand”, macroeconomic equilibrium, crysisless economic development, government intervention in economic life.
Vladimir V. Ostroumov, candidate of Economics, associate professor of Financial University under the Government of the Russian Federation.
The article considers different characteristics of strategic and indicative planning, applied on the regional level, as well as the problem of target achievability estimation in strategic planning objectives; the catalogue of solution tools is provided. The main stages of strategic planning are defined on the basis of practical experience of forecasting analytical systems worked out for governmental authorities in the integrated regional research laboratory of SSUE.
Keywords: strategic planning, indicative planning, directive planning, state regulation, socio-economic development, economic growth, plan, achievability estimation, targets.
Leonid P. Pavlov, a post-graduate student of Samara State University of Economics.
The authors define the concepts human resources policy and corporate culture. The areas of interaction between the institute and employers are revealed. There is provided explanation for modernization of mutual cooperation between the higher educational institution and employers.
Keywords: human resources policy, corporate culture, strategic development concept.
Evelina P. Pecherskaya, Doctor of Pedagogics, Professor, Director of Management Systems Institute; Irina S. Kishova, a post-graduate student. - Samara State University of Economics.
The main issues in the sphere of legislative control for derivatives transactions are discussed. There are worked out recommendations for unified terminology and identification of DFI for the purpose of accounting and taxation, evaluation methods and methods for DFI accounting and analytical procurement control in accordance with IFRS and current DFI market development requirements.
Keywords: derivative financial instruments, futures financial instruments, futures contract, option contract, taxation of futures financial instruments, market cost, estimated cost, fair value, DFI accounting methodology, accounting and analytical procurement for DFI management.
Elena E. Popova, candidate of Economics, associate professor of Samara State University of Economics.
Sevastyanov A.V., Gurenkova O.V., Smirnova E.A.
In the conditions of modern economic globalization the strategies of coming out of the world financial crisis require thorough reconsideration. Possibilities for future discharging or refinancing of debts are brought into a question. Taking into consideration underinvestment, there appear risks connected with reduction of domestic liquidity in Russian economy.
Keywords: globalization, world financial market, strategy, liquidity, monetary policy.
Aleksey V. Sevastyanov, candidate of Economics, associate professor; Olga V. Gurenkova, candidate of Economics, associate professor; Elena A. Smirnova, candidate of Economics, associate professor. -Togliatti Branch of Samara State University of Economics.
There was undertaken an attempt to illustrate multifactorial transformation process of soil organic matter as a biological logistic network consisting of substance and energy flows as well as of obstacles for these flows.
Keywords: logistics, micro- and mesofauna, mineralization and humification.
Yuriy V. Simonov, candidate of Biologic Sciences, associate professor of Samara State University of Economics.
The article reveals interconnection between the concepts ‘market capacity’ and ‘manufacturing enterprise sales potential’. There are provided calculation methods for school furniture market capacity. Evaluation trends and sales outlets development sphere selection for enterprises in office and school furniture market are covered. The group of factors for optimal sales agent definition is analyzed.
Keywords: sales potential, market capacity, realization of output, sales outlet, logistics.
Lilyana A. Sosunova, Doctor of Economics, Professor, Head of Marketing and Logistics Department; Sergey P. Zubov, a post-graduate student. - Samara State University of Economics.
The article is concentrated upon the classification of financial standing indicators. There are discussed features in accordance with which financial coefficients can be grouped; interconnection of these features in different groups is described.
Keywords: financial standing, indicator, classification, financial analysis.
Yuriy A. Tatarovskiy, a post-graduate student of Samara State University of Economics.
Merger and acquisition process has become a popular instrument used in business for penetration into new business areas as well as for strengthening market positions in various industries. The article presents the analysis of basic merger and acquisition company types, key motives and targets for such transactions.
Keywords: types of merger and acquisition companies, motives for merger and acquisition transactions consummation.
Elena P. Troshina, candidate of Economics, associate professor; Aleksander V. Lyashov, a post-graduate student. - Samara State University of Economics.
In order to fulfill the potential of life insurance market there is a need to take special measures aimed mainly at creation of favourable legislative framework for this industry and building up loyalty and trust to it. The key problem to solve in the aspect of long-term life insurance development is implementation of new and expansion of the existing tax concession and subsidies.
Keywords: long-term life insurance, long-term investments, permanent investments, tax deduction for the insured, rent, annuity, insurance premium, insurance amount, insurance period, insurance market.
Tamara B. Sherstneva, candidate of Economics, associate professor of Samara State University of Economics.
The article covers the issues on services market establishment in innovation economy of our country. The approach to services market establishment by means of transformation from budget funding into market basis is provided.
Keywords: services market, transformation economy, steady growth, institutional conversion.
Dmitriy S. Sheyanov, a post-graduate student of Samara State University of Economics.
The article reveals the following concepts: “employment”, “university graduates’ employment”. The objective and subjective factors influencing university graduates employment are analyzed.
Keywords: employment, university graduates’ employment, labour market.
Nikolay N. Yarushkin, Doctor of Psychology, Professor; Valentina A. Kozlova, a post-graduate student of Samara State University of Economics.
The article considers national interest category in terms of national and international science and official documents as well. It should be taken into consideration that the term is specified in no legislative act. The problems of national, state, public interest and nation interest correlation are designated.
Keywords: interest, state, law, national interest, national security, approximation and conflict of interest.
Anya Z.Melkonyan, a post-graduate student of Samara State University of Economics.

References: V. 
 V. 
 V. 
 V. 
 V. 
 V. 
 V. 
 V. 
 V. 
 V.